The Tax Administration of Federation of Bosnia and Herzegovina has announced a notice for taxpayers to pay special attention to the payment the public revenues when paying a full order, including the payment type.
Regulation on Payment of Public Revenue in the Federation of Bosnia and Herzegovina (“Official Gazette of the Federation of Bosnia and Herzegovina”, no: 33/16, 89/16, 9/17, 33/17, 67/17, 9/18, 27/18 and 55/18), Chapter VII – Method of Paying Revenues, point 22.1, among other things, stipulates that:
“All taxpayers governed by this Regulation are required to complete a payment order in their entirety.” Completing the order is done as follows:
2. Purpose of payment: A brief description of the purpose of the payment (for example Payment by Order number and date, Payment by the Decision to initiate enforced collection process number and date).
10. Type of payment:
Indicate whether payment is regular, enforced or refund, using the following numbers:
0 – Regular – Regular Payments
1 – Mandatory – Payment by decision of Tax Administration
2 – Refund – All refunds in accordance with Article 24.1 of the aforementioned Regulation
3 – Payment of funds in the procedure of compulsory collection of tax liabilities arising from the sale of the debtor’s assets pursuant to item 24.3 paragraph 1, indents 1 and 2 of the aforementioned Regulation.
11. Type of revenue: Type of revenue to be paid
12. Tax Period – From: Tax Payment: This field and field 13 inform the Tax Administration of the period for which the tax is paid. This field represents the first day of the period for which the tax is paid. Date should be in dd/mm/yy format.
13. Tax Period – Up to: Tax Payment: Field 13 informs the Tax Administration of the period for which the tax is paid. This field represents the last day of the period for which the tax is paid. Date should be in dd/mm/yy format.
Therefore, the Tax Administration invites taxpayers to fill in the prescribed manner, when filling in the payment order for public revenues, including the number for payment type, in accordance with the Rulebook on Payment of Public Revenue in the Federation of Bosnia and Herzegovina.
By consistently applying these rules and by properly completing a payment order, you shorten the time you need to achieve your rights without unnecessary additional requests to the Tax Administration, which is a precondition for the control and monitoring of the collection of public revenues by the Tax Administration of the Federation of Bosnia and Herzegovina.
Source: www.pufbih.ba
