Indirect Taxation Authority (UINO - Bosnia and Herzegovina)
Management and Organization
The Indirect Taxation Authority is an autonomous administrative organization responsible for its activities, through its Governing Board, to the Council of Ministers of Bosnia and Herzegovina.The Governing Board of Indirect Taxation Authority consists of 6 members of whom there are three ministers of finance who are the ex officio members.
The Headquarters of Indirect Taxation Authority is in Banja Luka. The field activities are run by four regional centres in: Sarajevo, Banja Luka, Mostar and Tuzla, 30 customs sub-offices and 59 customs posts, out of which 40 are passenger border crossings, 4 airports, 8 railway border crossings, 3 overseas mail offices and 4 free zones. The organizational structure of the Indirect Taxation Authority is the following: five sectors and four departments comprising the Office of the Director
Functioning of Indirect Taxation Authority is based on the following key laws:
Law on Indirect Taxation System of Bosnia and Herzegovina
Law on Indirect Taxation Authority
Law on Indirect Taxation Procedure
Law on Forced Collection Procedure
Law on Customs Policy of Bosnia and Herzegovina
Law on Customs Offences
Law on Customs Tariff of Bosnia and Herzegovina
Law on Value Added Tax
Law on Excise Duties
Law on Payments on the Single Account and Revenue Allocation
The Indirect Taxation Authority is a single authority in Bosnia and Herzegovina responsible for enforcement of legal provisions and policy on indirect taxation, as well as for the collection and allocation of indirect taxes revenue.
The Indirect Taxation Authority is responsible for the collection of all indirect taxes in Bosnia and Herzegovina: value added tax, customs duties, excise duties and road taxes. Only 18 months after its official establishment, the Indirect Taxation Authority entered the final stage of preparations for the introduction of value added tax and commenced with the registration of VAT taxpayers.
According to the data provided by entities’ tax administrations 20,000 VAT taxpayers were anticipated, however the Indirect Taxation Authority has currently registered and is maintaining a VAT taxpayer population of over 55,000. Since its establishment, the Indirect Taxation Authority has posted continuous revenue increases. Their priorities are to achieve the high goals set by the process towards future EU integration, such as:
to accelerate the flow of goods and people while simultaneously intensifying the controls,
to enhance the level of security of citizens, to develop cooperation with other national and international institutions aimed at harmonizing the procedures and aligning the legislation with the EU standards,
better exchange of information between other institutions and the successful fight against illicit trafficking and all other types of customs or tax frauds.See more