In the continuation of the announced activities, the Tax Administration Inspectors of the Federation of BiH are 21. and 22. February 2025. In the afternoon and night in the Federation of BiH, in the Federation of BiH, which included taxpayers who perform the activities of trade, catering, preparation of games of chance Betting, ACTIVITY OF MESNICS, BUAKMENT AND OTHER SERVICE ACTIVITIES.
During the inspectors checked the compliance with the provisions of the Law on the Federation of BiH, the Federation of BiH, the Law on the Unique System Registration, Control and Consultation Law and other tax laws.
In inspection supervision, 865 reported workers and 74 unclaimed workers were found. 5 facilities were found to perform activities without the authority for the work of the competent authority, 3 taxpayers who did not have a fiscal device installed and 134 taxpayers who did not record traffic via the fiscal device.
Due to the identified irregularities: The engagement of unrepaid workers, the work of the competent authority, non-determination of the fiscal device and the absence of the installed fiscal device was sealed in 196 controls with a total sentencies in the amount of 497,000.00 KM.
The results of the inspection supervision on a sample of a total of 496 controlled taxpayers showed that 40% of the taxpayers did not harmonize their business with applicable laws in the Federation of BiH.
The overview of the controls made and the identified irregularities are showing in the cantons.
In the area of Sarajevo Canton, 121 controls were made, in which the employees and 18 unregistered workers, 1 taxpayer who did not have approval for the competent authority, 1 taxpayer who did not have a fiscal device and 17 taxpayers who did not record traffic via Fiscal device. Due to the identified irregularities, 14 facilities were sealed and in 36 cases were issued misdemeanor orders with the total sentencies imposed in the amount of 74,200.00 KM.
64 controls in Tuzla Canton were made in which 135 reported workers, 14 unreported workers and 33 taxpayers who did not record traffic via the fiscal device. Due to the identified irregularities, 10 facilities were sealed and in 43 cases were issued by misdemeanor orders with the total sentencies imposed in the amount of 118,050.00 KM.
88 controls in Zenica-Doboj Canton were made in which 139 reported workers were found, 1 facility that did not have approval for the authority of the competent authority, 1 taxpayer who did not have a fiscal device installed that did not record the traffic via fiscal devices. Due to the identified irregularities, 5 facilities were sealed and in 39 cases were issued misdemeanor orders with the total sentencies imposed in the amount of HM 87,950.00.
64 controls in the Herzegovina-Neretva Canton were performed by 95 reported workers and 6 unresolved workers and 27 taxpayers who were not recorded by the transactions through the fiscal device. Due to the identified irregularities, 5 facilities were sealed and in 32 cases were issued by misdemeanor orders with the total sentencies imposed in the amount of 93,700.00 KM.
In the Central Bosnia Canton, 32 controls in which 64 reported workers were found, 2 unclaimed workers, 1 taxpayer who did not have approval for the work of the competent authority and 4 taxpayers who were not recorded through the fiscal device. Due to the identified irregularities in 7 cases, they released misdemeanor orders with the total sentencies imposed in the amount of 33,100.00 KM.
In the field of West Herzegovinian cantons, 40 controls in which 64 reported workers, 1 unregistered workers, 2 objects that did not have a work permit, which did not have a fiscal device and 9 taxpayers who did not record traffic via the fiscal device. Due to the identified irregularities, 2 facilities and 13 in cases were issued by misdemeanor orders with the total sentencies imposed in the amount of 31,000.00 KM.
In the area of the Una-Sana Canton, 39 controls in which 75 reported workers were found, 7 unreported workers and 8 taxpayers who did not record traffic via the fiscal device. Due to the identified irregularities, 7 facilities were sealed and in 13 cases were issued by misdemeanor orders with the total sentencies imposed in the amount of 37,000.00 KM.
In Livan Canton, 32 controls in which 61 reported workers, 8 unregistered workers and 3 taxpayers were found, which did not record traffic via the fiscal device. Due to the identified irregularities, 1 facility was sealed and in 10 cases were issued by misdemeanor orders with the total fines imposed in the amount of 17,500.00 KM.
In the area of Bosnian-Podrinje Canton, 16 controls in which 29 reported workers and 3 unclaimed workers were found. Due to the identified irregularities, 3 objects were sealed and 3 cases were issued by misdemeanor orders with the total sentencies in the amount of 4,500.00 KM.
The Tax Administration of the Federation of BiH will continue the inspection supervision in the Federation of BiH in the coming period in order to increase the tax discipline.
