Bosna i Hercegovina
Uprava za indirektno - neizravno oporezivanje

Босна и Херцеговина
Управа за индиректно опорезивање

List of debtors

List of debtors

After the Law on Amendments to the Law on Indirect Taxation Procedures came into force on 1 January of 2014, the first one since the establishment of the Indirect Taxation Authority, legal requirements for public disclosure of the names of debtors which have outstanding obligations based on VAT, excise and customs duties have been acquired.

Beside the public disclosure of the debtors, the Law on Amendments to the Law on the Indirect Taxation, which was proposed by the ITA and ITA Governing Board and adopted by Parliamentary Assembly of Bosnia and Herzegovina, the subsequent burden coercion has been reduced from 10 to 5 percent and the default interest from 0.06 to 0.04 percent for each day of delay.

All taxpayers who do not wish to be on the publicly published list of debtors and thus jeopardize their business reputation need to make the payment of debts arising from indirect taxes. The documents below contain all debtors whose debt is higher than 25,000 BAM.

Dugovi nastali kod bivših entitetskih carinskih uprava

Old debt refers to debt created during the former entity customs administrations - the Federation of Bosnia and Herzegovina and the Republic of Srpska, and refer to the period from 1996th to 2004th year. The total amount of debt assumed by the entity management amounted to 142.2 million. These are debts that are determined by decisions in administrative proceedings, as well as solutions in misdemeanor proceedings in which the prescribed short deadlines for payment and they therefore were obsolete before the formation of the Indirect Taxation of Bosnia and Herzegovina. Certain debts are determined to legal entities which are long before the formation of the ITA has ceased to exist, or the same as deregistrovana the competent courts, part of the debt related to the individuals it was not possible to collect, because a number of debtors in the meantime died or was unavailable.

The amount of 142.2 million KM refers to 5,301 borrowers, of which 139 million KM refers to the 1788 legal entities and 3.2 million KM in 3513 of natural persons. An amount of 1.7 million KM is charged and that 1.5 million KM of legal entities and 0.2 million KM of individuals. For the amount of 62.4 million KM was declared the statute of limitations, and that 60.7 million KM for legal entities and 1.6 million KM for individuals. The amount of 25.3 million KM was canceled, of which 25.2 million KM for legal entities and 0.1 million KM for individuals. 2.2 million KM process is suspended and that all the legal entities. Retrial was initiated by the amount of debt of 19.1 million. For part of the same has been declared insolvent and uncollectibility.

Part of the customs debt was incurred by the ITA initiated proceedings in the former customs administrations of the Federation of Bosnia and Herzegovina and the Republic of Srpska and became enforceable in the 2005th, 2006th and 2007th year, which refers to 11,2 million KM of total customs debt ITA. For part of that debt solutions that are created based on ongoing processes in the former customs administrations procedures were conducted before the Court of Bosnia and Herzegovina - Council of Administrative Division, by which the same has been canceled, so they adopted a new decision on the same grounds, but in the time after the formation of Indirect taxation. Collection of this debt is very uncertain because the debtors no longer operate, although by the Department for Business Services in the ITA and organizational units for enforced collection activities undertaken at all times in order to pay the debts of the former customs administrations.

The total amount due for the period from 1996th to 2004th year at the level of ITA, as of 31/01/2014. amounts to 31,877,719.33 KM, whose collection was more than uncertain because debtors do not exist or do not do business or have assets.