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Instruction on Submitting a Request for Interpretation of Double Taxation Treaties
Tax news, February 2017
In this issue: Instruction on Submitting a Request for Interpretation of Double Taxation Treaties
The Ministry of Finance and Treasury of BiH ("Ministry") adopted the Instruction on Submitting a Request for Interpretation of Double Taxation Treaties („Instruction“) on 22 December 2016, which entered into force upon its adoption and applies as of 1 January 2017.
The Instruction defines the term "authorized applicant" and the procedure for submitting the request for interpretation of Double Taxation Treaties ("DTT") to the Ministry.
The authorized applicant is a resident of BiH to which tax situation the DTT relates or their authorized representative - a person authorized to represent in tax matters.
The authorized applicant may submit the request for DTT interpretation to the Ministry via courier or following e-mail address: taxtreaties@mft.gov.ba.
Mandatory elements of the request are:
- Information about the applicant;
- Description of the tax situation the DTT relates to;
- Specific question related to DTT interpretation;
- Evidence on payment of administrative fee.
The Ministry issues a legal interpretation and delivers it to the interested party within 30 days, except in cases which require consultation with institutions of the entities and institutions of Brčko Distrikt.
The interpretation is not binding for the competent tax authorities, which might asses a tax liability based on facts of the taxpayer in the course of performing their competencies.
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Haris Jašarević, MA
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eibisevic@deloittece.com