Mr. Kemal Čaušević, Director of the Indirect Taxation Authority of Bosnia and Herzegovina (ITA), signed the Code of Conduct on June 26, 2006.
The legal basis for the Code of Conduct are the Law of Administration of Bosnia and Herzegovina and the Law of the Indirect Taxation Authority of Bosnia and Herzegovina.
The Code of Conduct is based on the Recommendations of the Arusha Declaration and Revised Arusha Declaration, WCO Integrity Self-Assessment Guide, WCO Model Code of Conduct and Integrity Development Guide as supporting instruments of the Arusha Declaration.

The Code of Conduct is concerned with all relevant fields of activity of the Indirect Taxation Authority’s personnel:

• responsibilities of the personnel, management and the Institution itself
• relations with the taxpayers and citizens
• receiving gifts, hospitality and other benefits
• impartiality and avoidance of conflict of interests
• conduct in money matters
• confidentiality and use of information
• use of the Indirect Taxation Authority’s property
• working environment 

The Code of Conduct promotes the following main principles of the ITA’s personnel conduct:

The Code of Conduct is an exceptionally efficient instrument for increasing the dignity of services; however, it can be implemented in full only if the taxpayers actively participate in its implementation.
If the public is not aware of what they can and should expect from the ITA as an institution and what is the procedure for filing complaints about the employees’ conduct, the ITA management will be deprived of the qualitative feedback information and, consequently, the opportunity to correct the errors.

Dear visitors to our web site, taxpayers and persons liable for payment of customs duties, if you have any justifiable complaints about the work performance of the ITA's personnel, you can use the opportunities that the Director made available to you by adopting the Code of Conduct.
The Book of Rules of Complaints Handling Procedure contains the information about how to make a complaint in writing or verbally. The constituent parts of the Book of Rules are the forms to be completed by the ITA's personnel. When filing a complaint you have to complete the Form No. 3 and address it to the Internal Audit Department of the Indirect Taxation Authority.

• Book of Rules of Complaints Handling Procedure
• Form No. 1 – Acknowledgement of receipt of a complaint
• Form No. 2 – Notification of the Complaint Handling Procedure
• Form No. 3 – Information to be provided by the Applicant

By encouraging the public to take part in the evaluation of the ITA’s performance, we provide for permanent and reliable monitoring. At the same time the employees are being motivated to strive for higher standards in their performance and conduct.
The Code of Conduct of the ITA’s employees lays down the principles of conduct standards; sets out clear guidelines on what can be expected under certain circumstances; sets out guidelines on the principles to be applied under unexpected circumstances; establishes a system of declarations to safeguard the integrity of the ITA and its personnel; determines the sanctions to be imposed in a case of non-compliance.

Responsibilities of the ITA’s personnel – recommendations of the Code of Conduct:

• use time productively and appropriately,
• comply with the regulations,
• be polite and courteous,
• act with integrity, honesty and impartiality,
• make statements and reports required by the Code,
• protect the confidentiality of information and use entrusted resources properly.

High ethical and professional standards, good working conditions, motivation and training are the fundamental preconditions for efficient revenue collection. All these components make a unity which is considered a basis for developing the dignity of institution.
The dignity of an institution is a result of long-term efforts and constant promotion of the highest work and conduct values. The comprehensible legal provisions as well as adequate and practical recommendations provided by the Code of Conduct will considerably ease the efforts in maintaining dignity.