News
Membership fee to the Tourism Association of Canton Sarajevo
Tax news, February 2018
The Act on Amendments to the Tourism Act, published in the “Official Gazette of Canton Sarajevo” no 31/17 as of 10 August 2017, regulates the obligation for payment of membership fee to the Tourism Association of Canton Sarajevo (“TA CS”) for compulsory and voluntary members of the TA CS.
Compulsory members of the TA CS are all legal entities and individuals having their headquarter or any other organizational part in Canton Sarajevo that generate income based on providing catering and other tourist services or that perform business activities directly connected to tourism.
However, business activities of compulsory members of the TA CS, regulated within the Rulebook on Business Activities of Compulsory Members of the TA CS, have been expanded by introducing Amendments to the Rulebook on Business Activities of Compulsory Members of the TA CS, as of 11 January 2018.
Accordingly, as of 11 January 2018, all legal entities and individuals that are registered and generate income from below stated business activities, are considered compulsory members of the TA CS that are obliged to pay membership fee.
Code |
Business Activity |
45.1 |
Sale of motor vehicles |
45.20 |
Maintenance and repair of motor vehicles |
45.31 |
Wholesale trade of motor vehicle parts and accessories |
45.32 |
Retail trade of motor vehicle parts and accessories |
45.40 |
Sale, maintenance and repair of motorcycles and related parts and accessories |
46.3 |
Wholesale of food, beverages and tobacco |
46.4 |
Wholesale of household goods |
46.5 |
Wholesale of information and communication equipment |
46.7 |
Other specialized wholesale |
47.11 |
Retail sale in non-specialized stores with food, beverages or tobacco predominating |
47.19 |
Other retail sale in non-specialized stores |
47.2 |
Retail sale of food, beverages and tobacco in specialized stores |
47.3 |
Retail sale of automotive fuel in specialized stores |
47.5 |
Retail sale of other household equipment in specialized stores |
47.6 |
Retail sale of cultural and recreation goods in specialized stores |
47.71 |
Retail sale of clothing in specialized stores |
47.72 |
Retail sale of footwear and leather goods in specialized stores |
47.73 |
Dispensing chemist in specialized stores |
47.75 |
Retail sale of cosmetic and toilet articles in specialized stores |
47.77 |
Retail sale of watches and jewelry in specialized stores |
47.78 |
Other retail sale of new goods in specialized stores |
47.8 |
Retail sale via stalls and markets |
47.9 |
Retail trade not in stores, stalls or markets |
47.91 |
Retail sale via mail order houses or via Internet |
47.99 |
Other retail sale not in stores, stalls or markets |
49 |
Land transport and transport via pipelines |
51.1 |
Passenger air transport |
52.21 |
Service activities incidental to land transportation |
52.23 |
Service activities incidental to air transportation |
52.29 |
Other transportation support activities |
52.30 |
Other transportation support activities |
53 |
Postal and courier activities |
55 |
Accommodation |
56 |
Food and beverage service activities |
60 |
Programming and broadcasting activities |
61 |
Telecommunications |
63 |
Information service activities |
65.12 |
Non-life insurance |
66.12 |
Security and commodity contracts brokerage |
68 |
Real estate activities |
73.1 |
Advertising |
74.2 |
Photographic activities |
74.3 |
Translation and interpretation activities |
77.11 |
Renting and leasing of cars and light motor vehicles |
77.21 |
Renting and leasing of recreational and sports goods |
79 |
Travel agency, tour operator reservation service and related activities |
82.3 |
Landscape service activities |
90 |
Creative, arts and entertainment activities |
92 |
Gambling and betting activities |
93.13 |
Fitness facilities |
93.21 |
Activities of amusement parks and theme parks |
93.29 |
Other amusement and recreation activities |
96.04 |
Physical well-being activities |
Contact
For more information regarding this publication, feel free to contact us:
Haris Jašarević
Legal-Manager
Tax & Legal Practice
T: +387 (0)33 277 560
M: +387 (0)61 161 102
hjasarevic@deloittece.com
Emir Ibišević
Senior Manager
Tax, Legal & BPS Services
T: +387 (0)33 277 560
M: +387 (0)61 396 047
eibisevic@deloittece.com
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