In the “Official Gazette of Bosnia and Herzegovina”, no. 27/19 of April 9th, 2019, the Instruction on the procedure for the refund and approval of a tax credit based on the submission of a value added tax report was published.
Pursuant to Article 52 paragraph (9) of the Law on Value Added Tax (“Official Gazette of BiH”, no. 9/05, 35/05, 100/08 and 33/17) and Article 15 paragraph (1) of the Law on Indirect Taxation Authority (Official Gazette of BiH, no. 89/05), and Articles 16 and 61 (2) of the Law on Administration (“Official Gazette of BiH”, no. 32/02, 102/09 and 72 / 17), the director of Indirect Taxation Authority issues the Instruction on the procedure for the refund and approval a tax credit based on submitting a value added tax report that you can read in full on the following link:
http://www.sluzbenilist.ba/page/akt/69pzLoPc8fY=
This instruction applies from the eighth day after its publication in the “Official Gazette of BiH”.
Source: www.sluzbenilist.ba
