Guidance on conditions and procedure on issuing binding opinions of the Indirect Taxation Authority of B&H
Tax Alert, March 2015.
Guidance on conditions and procedure on issuing binding opinions of the Indirect Taxation Authority was published within the „Official Gazette of B&H“, number: 21/15 dated from 10th March 2015 and comes into force on 18th March 2015.
The Guidance is not applicable to the procedure on issuing binding information by the relevant organizational unit of the Customs Department nor the procedure on issuing written (unbinding) information by the Communication and International Cooperation Section – Taxpayer Information Group.
Application for binding opinion shall be submitted to the Indirect Taxation Authority – Legal Affairs Section – Indirect Taxation Binding Information Group.
Conditions for application were not significantly amended. The deadline for issuing the opinion remains 30 days.
The application shall be filed on the “ZM” form which is an integral part of the Guidance. To the “ZM” form the applicant shall enclose its query, relevant supporting documentation and proof of payment of the administrative fee. The “ZM” form shall be filled in by the applicant – taxable person registered at the ITA.
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