Decision on determining large taxpayers of indirect taxes (period 2015 - 2017)
Tax news, June 2015.
The Decision on determining large taxpayers of indirect taxes was published in the Official Gazette of BiH, no. 50/15 on the 23rd June 2015 and enters into force on the 1st July 2015 (hereinafter “Decision”).
In accordance with the Decision, the status of “large taxpayers of indirect taxes”, for the period 2015 – 2017, will have those taxpayers of indirect taxes, which aggregate value of input and output VAT amounts in 2014, 1,500,000.00 BAM or more.
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