Inspectors of the Tax Administration of the Federation of Bosnia and Herzegovina also yesterday, January 17, 2025, carried out 288 inspection inspections in the territory of the Federation of Bosnia and Herzegovina, which included taxpayers engaged in catering, trade, gambling, construction, bakery and other service activities. Inspections were carried out in the afternoon and at night, with the aim of checking the legality of taxpayers’ business.
During the inspections, the inspectors of the Tax Administration found 463 registered workers and 34 unregistered workers. During the controls, 1 taxpayer who did not have a work permit, 1 taxpayer who did not have a fiscal device installed, and 68 taxpayers who did not register turnover through a fiscal device were discovered.
Due to established irregularities: engagement of undeclared workers, non-recording of traffic through a fiscal device and lack of an installed fiscal device, 23 facilities were sealed and 138 misdemeanor orders were issued with a total of fines in the amount of 270,200.00 KM.
In one case in Sarajevo Canton, the inspection was completed with the assistance of members of the Cantonal Ministry of Internal Affairs.
We present an overview of performed controls and identified irregularities by canton.
In the area of Sarajevo Canton, 77 controls were carried out, in which 105 registered workers and 7 unregistered workers were found, 1 taxpayer who did not have authorization for the work of the competent authority, 1 taxpayer who did not have a fiscal device installed and 8 taxpayers who did not register turnover via fiscal device. Due to the established irregularities, 6 buildings were sealed and 27 misdemeanor warrants were issued with fines in the amount of 43,000.00 KM.
In the Tuzla Canton, 40 controls were carried out, in which 77 registered workers and 7 unregistered workers and 15 taxpayers who did not register turnover through the fiscal device were found. Due to the irregularities found, 5 facilities were sealed and 28 misdemeanor orders were issued with a total of imposed fines in the amount
64,050.00 KM.
In the Zenica-Doboj canton, 32 controls were carried out, in which 52 registered workers and 2 unregistered workers and 11 taxpayers who did not register turnover through the fiscal device were found. Due to the irregularities found, 2 facilities were sealed and 13 misdemeanor orders were issued with fines totaling 17,150.00 KM.
In the area of the Herzegovina-Neretva canton, 40 controls were carried out, in which 88 registered workers and 5 unregistered workers and 5 taxpayers who did not register turnover through the fiscal device were found. Due to the established irregularities, 4 facilities were sealed and 12 misdemeanor orders were issued with fines in the amount of 20,600.00 KM.
In the Central Bosnian Canton, 35 controls were carried out, in which 45 registered workers, 8 unregistered workers and 18 taxpayers who did not register turnover through the fiscal device were found. Due to the established irregularities, 2 buildings were sealed and 26 misdemeanor warrants were issued with a total of fines in the amount of 71,700.00 KM.
In the West-Herzegovina Canton, 15 controls were carried out, in which 19 registered workers and 1 undeclared worker and 4 taxpayers who did not register turnover through the fiscal device were found. Due to the identified irregularities, 1 facility was sealed and 5 misdemeanor orders were issued with fines totaling 12,500.00 KM.
In the area of Una-Sana Canton, 16 controls were carried out, in which 25 registered workers and 1 undeclared worker and 3 taxpayers who did not record turnover through the fiscal device were found. Due to the established irregularities, 1 facility was sealed and 10 misdemeanor orders were issued with fines totaling 15,500.00 KM.
In Canton Livno, 16 controls were carried out, in which 17 registered workers and 1 unregistered worker were found. Due to the identified irregularities, 5 misdemeanor orders were issued with fines in the amount of 5,200.00 KM.
In the area of the Posavina Canton, 8 controls were carried out, in which 14 registered workers and 1 unregistered worker and 2 taxpayers who did not register turnover through the fiscal device were found. Due to the identified irregularities, 1 facility was sealed and 6 misdemeanor orders were issued with a total of fines in the amount of 12,000.00 KM.
In the area of the Bosnian-Podrinje Canton, 8 controls were carried out, in which 21 registered workers and 1 unregistered worker and 2 taxpayers who did not register their turnover through the fiscal device were found. Due to the identified irregularities, 6 misdemeanor orders were issued with fines in the amount of 8,500.00 KM, reports Patria.
