Novelties introduced by amendments to the Rulebook on Tax Residency

On 9 November 2022, the Rulebook on Amendments to the Rulebook on Tax Residency (the "Rulebook") has been published in the "Official Gazette of the Federation of B&H", no. 89/22.

We hereby point out some of the most significant novelties brought by the Rulebook:

1. Existing Forms and Instructions have been replaced by new Forms and Instructions, which form an integral part of the Rulebook.
2. The list of required documents to be submitted along with the request for issuance of a residence certificate for natural persons has been changed.
3. The list of required documents to be submitted along with the request for issuance of the residence certificate for legal entities has been changed.
4. The issuance of residence certificates is possible also for the following periods:

• After expiration of the tax period, for the purpose of exercising the right to refund overpaid tax (e.g., “Residence certificate for the tax period 2021” issued in 2022).
• During the tax period, for the purpose of exercising the right to a reduction of tax liability or tax exemption (e.g., "Residence certificate for the tax period 2022" issued in 2022).

The Rulebook enters into force on the eight day following the day of its publication in the "Official Gazette of the Federation of B&H".

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Contacts:

Muamer Hodžić
Manager
TLBPS Services
T: +387 (0)33 277 560
M: +387 (0)61 796 067
mhodzic@deloittece.com

Haris Jašarević
Senior Manager
TLBPS Services
T: +387 (0)33 277 560
M: +387 (0)61 161 102
hjasarevic@deloittece.com