Bosna i Hercegovina
Uprava za indirektno - neizravno oporezivanje

Босна и Херцеговина
Управа за индиректно опорезивање

Deferred payment and payment in installments

12.07.2022 | News

The Directorate for Indirect Taxation reminds all taxpayers that Article 35, Paragraph (1) of the Law on Indirect Taxation Procedure (“Official Gazette of BiH”, No. 89/05 and 100/13) prescribes that the payment of the amount owed on the basis of indirect tax in the regular or in the period of forced collection, it can be postponed or made in installments, in accordance with the provisions prescribed by the by-laws, i.e. Articles 23 to 29 of the Rule book on the Implementation of the Law on the Procedure for Compulsory Collection of Indirect Taxes (Official Gazette of BiH, number: 27/12 ).

Therefore, if you believe that it is difficult for you to pay your obligations under the ITA, you have the option of submitting a request for payment of the debt in installments or deferred payment after the initiation of the forced collection procedure.

In this regard, the taxpayer has the right to submit a request for payment of the debt in installments or deferred payment in the regular payment period (until the 15th of the month after the end of the month in which the deduction was made) as well as in the period of compulsory collection, in accordance with the rules prescribed by the Ordinance according to which, depending on the amount of established obligations, the conditions under which deferred payment can be approved, i.e. payment of the debt in installments, are determined.

Please note that the longest period of deferred payment is one year, and three years for payment in installments.

Organizational units for forced collection are responsible for making a decision on a request for delayed payment, namely:

  1. a) Department for compulsory collection – when the main debt is over 30,000 BAM,
  2. b) Groups for compulsory collection – when the main debt is below 30,000 BAM

Deferred payment within the regular period can only be approved for amounts over 10,000 BAM.

The request is submitted in free form to the competent ITA organizational unit, and it is necessary to attach proof of paid administrative fees. About the tax payment method you can read here.

All additional information can be obtained by calling the contact numbers in the regional centers and the Head Office:

  • RC Banja Luka: 051/212-492;
  • RC Mostar: 036/350-396;
  • RC Sarajevo: 033/246-064;
  • RC Tuzla: 035/368-009;
  • Main office: 051/335-313,05/ 335- 372, 051 /335-184.