Since 01/01/2005, all revenues collected by the Indirect Taxation Authority have been paid into the Single Account opened in the Central Bank of Bosnia and Herzegovina. Revenues are collected by 12 for this purpose authorised commercial banks which forward the collected revenues to the account in the Central Bank. The Law on Payments into the Single Account and Distribution of Revenues provides that revenues be allocated on a daily basis as per the coefficients as determined by the Governing Board of the Indirect Taxation Authority.

The currently valid coefficients, which the ITA Governing Board adopted at its 74th session of 30/01/2007 and as per which revenues for February and March 2007, are allocated are as follows:

• Federation of BiH: 64.58%
• Republika Srpska: 31.87%
• Brčko District: 3.55%

Here you can find all regulations pertaining to the collection and allocation of revenues from the Single Account, as well as Governing Board decisions on allocation coefficients.