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Rulebooks on Personal Income Tax in Republika Srpska

Tax news, December 2015.

On 1 December 2015 following rulebooks were published in the “Official Gazette of RS”, number 98/15 ,:

  • Rulebook on Conditions, Method and Procedure of Exercising the Right on Taxation of Foreign Sources of Income;
  • Rulebook on Content and Method of Record Keeping and Rules on Harmonization of Independent Business Activity Generated Income and Expenses;
  • Rulebook on Method of Determining Market Value of Transactions Between Related Parties and
  • Rulebook on Type and Amount of Expenses Necessary for Generating Income from Copyright, Copyright Related Rights and Industrial Property Right.

The Rulebooks entered into force on 9 December 2015.

Contacts

If you have any questions concerning this publication, please do not hesitate to contact us:

Samir Hadžić
Senior Consultant | Tax & Legal Practice
Deloitte Advisory Services d.o.o. Sarajevo
Jadranska bb, 71 000 Sarajevo, Bosnia and Herzegovina
Tel/Direct: +387 (0)33 277 560 | Fax: +387 (0)33 277 561| Mobile: +387 (0)61 796 067
shadzic@deloittece.com | www.deloitte.com\ba

Emir Ibišević
Manager | Tax & Legal Practice
Deloitte Advisory Services d.o.o.
Jadranska bb, 71000 Sarajevo, Bosnia and Herzegovina
Direct: +387 33 277 560 | Fax: +387 33 277 561 | Mobile: +387 61 396 047
eibisevic@deloittece.com | www.deloitte.com\ba

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