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Misdemeanor Act Amendments

Tax news, October 2015

The Misdemeanour Act Amendments were published in the “Official Gazette of BiH”, number 81/15, dated 19 October 2015.

Among other changes, amendments prescribe that, if respective person accepts responsibility for misdemeanour and pays 50% of the fine within eight days from receipt of misdemeanour warrant, that person is exempt from paying of the other 50% of the fine.

In case a person found to be guilty of misdemeanour with respect to indirect taxes avoids paying the fine or avoids collection measures related to counter-value of goods imposed by the court, amendments also prescribe that the court will request from the Indirect Taxation Authority to conduct enforced collection procedure based on the Enforced Collection of Indirect Taxes Procedure Act („Off. Gazette BiH“, no. 89/05 and 64/11).

The Act enters into force on the 27 October 2015.

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Samir Hadžić
Senior Consultant | Tax & Legal Practice
Deloitte Advisory Services d.o.o. Sarajevo
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Haris Jašarević
Senior Consultant | 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 61 161 102
hjasarevic@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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