Guidance on Security Measures in the Procedure on Registration within the Single Register of Indirect Taxes Taxpayers

Tax Alert, March 2015

The Guidance was published in the „Official Gazette of BiH“, number: 25/15 dated from 24th March 2015 and enters into force on 1st of April 2015.

In case the Indirect Taxation Authority of BiH (“ITA”) within the registration procedure for indirect taxes determines the need for collateral as a security measure, it may ask the requestor to provide a bank guarantee.

If the requestor is not capable to provide the bank guarantee, it can propose to provide the ITA with cash deposit.

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

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 |\ba

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