A taxpayer may submit a Request for termination of registration, on the basis of the Rulebook on registration and entry in the Single Register of Indirect Taxpayers (Official Gazette of BiH, Number:51/12), if:
- He has gained gained taxable turnover of under 50,000.00 BAM in the previous calendar year;
- He has ceased to operate business, if he sold, assigned or transferred a registered company or a business entity, or after completing bankruptcy of liquidation proceedings;
- He changed the field of business, or switched from a taxable to a non-taxable business activity, or to a business activity exempt from payment of taxes;
- His voluntary registration obligation has expired;
- He no longer meets the requirements for the registration of a separate business entity.
An application for the termination of registration and removal from the Single register of indirect taxpayers shall contain the following information:
- Taxpayer’s general information:
- name
- address
- identification number
- contact phone number
- A detailed explanation of the reason for the termination of registration, with the required appendices (originals or certified copies)
It is necessary to submit the following documents attached to the application:
- Original certificate of registration/entry in the Single register of indirect taxpayers
- Certificate on meeting indirect tax liabilities (issued by a competent regional centre-Business Services Division)
- Inventory lists of the goods in stock
- a) Original payment slip as proof of having paid an administrative fee
b) Original payment slip as proof of having paid the administrative fee in
- The amount of: 10.00 BAM
- Purpose of money transfer: fee for an application for registration and entry in the Single Register of Indirect Taxpayers
- Recipient: TREASURY OF BiH TSA
- Recipient’s bank account number: one of the specified accounts
- 3380002210018390 (Unicredit banka d.d. Mostar)
- 5517902220404858 (Unicredit banka a.d. Banja Luka)
- 5556000060067744 (Nova banka a.d. Banja Luka)
- 1341021020000276 (Asa banka Naša i Snažna d.d. Sarajevo)
- Type of payment: 0
- Type of revenue: 722801
- Municipality: code of the payer’s municipality (code for the payment of the entities’ public revenues)
- Budget organisation:
- 1601002 – Regional center Banja Luka;
- 1601003 – Regional center Mostar;
- 1601004 – Regional center Sarajevo;
- 1601005 – Regional center Tuzla.
- Reference number: 0
- The amount of: 10.00 BAM
- Purpose of money transfer: issuance fee for a Decision on termination of registration and removal from the Single Register of Indirect Taxpayers
- Recipient: TREASURY OF BiH TSA
- Recipient’s bank account number: one of the specified accounts
- 3380002210018390 (Unicredit banka d.d. Mostar)
- 5517902220404858 (Unicredit banka a.d. Banja Luka)
- 5556000060067744 (Nova banka a.d. Banja Luka)
- 1341021020000276 (Asa banka Naša i Snažna d.d. Sarajevo)
- Type of payment: 0
- Type of revenue: 722802
- Municipality: code of the payer’s municipality (code for the payment of the entities’ public revenues)
- Budget organisation:
- 1601002 – Regional center Banja Luka;
- 1601003 – Regional center Mostar;
- 1601004 – Regional center Sarajevo;
- 1601005 – Regional center Tuzla.
- Reference number: 0
*** NOTE: If the application is submitted due to cessation of a registered activities, bankruptcy or liquidation, the taxpayer shall submit a decision (original or certified copy) on the cessation of operations, bankruptcy or liquidation issued by the competent authority.
An application for termination of registration and removal from the Single Register of Indirect Taxpayers shall be submitted at the competent regional centre – Tax Division – Taxpayer services group.
A decision on the termination of registration is issued by the Taxpayer Services Division of the Tax Sector at the Headquarters.
All additional information may be obtained on our contact phone number at the regional centres and the Headquarters by employees who are directly responsible for this portion of the services provided by the Indirect Taxation Authority:
- RC Banja Luka – contact phone number: 051/222-626; 051/222-627;
- RC Mostar – contact phone number: 036/356-797;
- RC Sarajevo – contact phone number: 033/246-038;
- RC Tuzla – contact phone number: 035/368-087; 035/368-084;
- Headquarters – contact phone number: 051/335-196 on working days from 12-14h.