Inspectors of the Tax Administration of the Federation of Bosnia and Herzegovina performed 231 inspections in the territory of the Federation of Bosnia and Herzegovina.
In the course of inspections, the largest number of controls were performed on taxpayers who perform construction activities, while at the same time, the controls also included catering, trade, bakery, as well as other service activities.
Through inspection, compliance with the provisions of the Law on Tax Administration of the Federation of BiH, the Law on Fiscal Systems in the Federation of BiH, the Law on the Unified System of Registration, Control and Collection of Contributions, the Law on Contributions, as well as other tax regulations was carried out.
In the inspections, 663 registered workers and 81 unregistered workers were found. Nine facilities were discovered that were operating without authorization from the competent authority, two taxpayers who did not have a fiscal device installed, and 10 taxpayers who did not register turnover through a fiscal device.
Due to established irregularities: engagement of undeclared workers, work without the approval of the competent authority, failure to record traffic through the fiscal device, five facilities were sealed and in 82 controls, misdemeanor orders were issued with a total of fines in the amount of 441,850 KM.
The results of the inspections carried out on a sample of all controlled taxpayers showed that 35 percent of taxpayers did not comply with the applicable laws in the territory of the Federation of Bosnia and Herzegovina.
Overview of performed controls and identified irregularities by cantons:
In the area of Sarajevo Canton, 32 controls were carried out in which 20 registered workers, three unregistered workers, and one facility that did not have approval for the work of the competent authority were found. Due to the identified irregularities, one facility was sealed and in four controls, misdemeanor orders were issued with a total of fines in the amount of 30,500 KM.
In the Tuzla Canton, 44 controls were carried out, in which 151 registered workers, 15 unregistered workers, one facility that did not have a work permit and two obligees did not record turnover through fiscal devices were found. Due to the identified irregularities, one facility was sealed, and in 18 controls, misdemeanor orders were issued with fines in the amount of 79,750 KM.
In the area of the Central Bosnia Canton, 23 controls were carried out, in which 86 registered workers, 18 unregistered workers, and three facilities that did not have authorization for the work of the competent authority were found. Due to the irregularities found in 13 controls, misdemeanor orders were issued with fines in the amount of 54,600 KM.
In the Zenica-Doboj canton, 41 controls were carried out, in which 178 registered workers and 15 unregistered workers were found. Due to the irregularities found in nine controls, misdemeanor orders were issued with fines in the amount of 66,000 KM.
In the area of the Herzegovina-Neretva Canton, 34 controls were carried out, in which 66 registered workers and one unregistered worker were found, six debtors who did not register their turnover through a fiscal device and one debtor who did not have a fiscal device installed. Due to the identified irregularities, one facility was sealed and in 12 controls, misdemeanor orders were issued with a total of fines in the amount of 115,500 KM.
In the West-Herzegovina Canton, 12 controls were carried out, in which 27 registered workers, two unregistered workers, and one facility that did not have approval for the work of the competent authority were found. Due to the identified irregularities, one facility was sealed and in two controls misdemeanor orders were issued with a total of fines in the amount of 1,000 KM.
In the Una-Sana canton, 20 controls were carried out, in which 87 registered workers, 15 unregistered workers and one facility that did not have permission to operate from the competent authority were found. Due to the irregularities found in seven controls, misdemeanor orders were issued with fines in the amount of 15,500 KM.
In the area of Canton 10, 12 checks were carried out, in which 32 registered workers, eight unregistered workers and one obligee who did not register the turnover through a fiscal device were found. Due to the identified irregularities, one facility was sealed and in seven controls, misdemeanor orders were issued with a total of fines in the amount of 27,000 KM.
In the Bosnian-Podrinje Canton, eight controls were carried out in which 13 registered workers were found. Due to the identified irregularities in six controls, misdemeanor orders were issued with a total of fines in the amount of 47,000 KM.
In the area of Posavina Canton, five controls were carried out in which three registered workers, four unregistered workers, two facilities that did not have authorization for the work of the competent authority, one obligee who did not have a fiscal device installed and one obligee who did not record traffic through a fiscal device were found. Due to the irregularities found in four controls, misdemeanor orders were issued with fines in the amount of 5,000 KM.
The inspections will continue in the coming period in the territory of the Federation of Bosnia and Herzegovina.
