[et_pb_section fb_built=”1″ _builder_version=”4.16″ _module_preset=”default” da_disable_devices=”off|off|off” global_colors_info=”{}” locked=”off” theme_builder_area=”post_content” da_is_popup=”off” da_exit_intent=”off” da_has_close=”on” da_alt_close=”off” da_dark_close=”off” da_not_modal=”on” da_is_singular=”off” da_with_loader=”off” da_has_shadow=”on”][et_pb_row _builder_version=”4.17.4″ _module_preset=”default” width=”90%” max_width=”1198px” custom_padding=”||0px||false|false” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_post_title meta=”off” featured_image=”off” _builder_version=”4.17.4″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” theme_builder_area=”post_content” sticky_enabled=”0″][\/et_pb_post_title][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.17.4″ _module_preset=”default” width=”90%” max_width=”1198px” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_text admin_label=”Lista du\u017enika” _builder_version=”4.17.4″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” theme_builder_area=”post_content” sticky_enabled=”0″]<\/p>\n
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.<\/p>\n
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.<\/p>\n
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.<\/p>\n
[\/et_pb_text][et_pb_accordion closed_toggle_background_color=”#f1f5f7″ icon_color=”#1a659e” admin_label=”Entitetski dug i posebna \u0161ema du\u017enika” _builder_version=”4.17.4″ _module_preset=”default” toggle_font=”|600|||||||” toggle_font_size=”20px” hover_enabled=”0″ custom_css_toggle=”margin-bottom: 5px;” border_color_all=”#e1e5e7″ global_colors_info=”{}” theme_builder_area=”post_content” sticky_enabled=”0″][et_pb_accordion_item title=”Dugovi nastali kod biv\u0161ih entitetskih carinskih uprava” open=”on” _builder_version=”4.17.4″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” theme_builder_area=”post_content” sticky_enabled=”0″]<\/p>\n
Old debt<\/span> refers to<\/span> debt<\/span> created during the<\/span> former entity<\/span> customs administrations<\/span> –<\/span> the Federation of<\/span> Bosnia and Herzegovina<\/span> and<\/span> the Republic of<\/span> Srpska<\/span>, and refer to the<\/span> period<\/span> from<\/span> 1996th to 2004th<\/span> year<\/span>. The total amount of<\/span> debt<\/span> assumed<\/span> by<\/span> the entity<\/span> management<\/span> amounted to<\/span> 142.2<\/span> million.<\/span> These are<\/span> debts<\/span> that<\/span> are<\/span> determined by<\/span> decisions<\/span> in administrative proceedings<\/span>, as well as<\/span> solutions<\/span> in misdemeanor proceedings<\/span> in which the<\/span> prescribed<\/span> short deadlines<\/span> for<\/span> payment<\/span> and they<\/span> therefore<\/span> were<\/span> obsolete<\/span> before the formation<\/span> of the Indirect Taxation<\/span> of Bosnia and Herzegovina. Certain<\/span> debts<\/span> are<\/span> determined<\/span> to legal entities<\/span> which<\/span> are<\/span> long before the<\/span> formation of<\/span> the ITA<\/span> has ceased<\/span> to<\/span> exist<\/span>, or<\/span> the same<\/span> as<\/span> deregistrovana<\/span> the competent courts<\/span>, part of<\/span> the debt<\/span> related to the<\/span> individuals<\/span> it was not possible<\/span> to collect<\/span>, because<\/span> a number of<\/span> debtors<\/span> in<\/span> the meantime<\/span> died<\/span> or<\/span> was unavailable<\/span>.<\/p>\n The amount<\/span> of<\/span> 142.2<\/span> million KM<\/span> refers to<\/span> 5,301<\/span> borrowers,<\/span> of which<\/span> 139<\/span> million KM<\/span> refers to the<\/span> 1788<\/span> legal entities<\/span> and<\/span> 3.2<\/span> million KM<\/span> in<\/span> 3513<\/span> of natural persons<\/span>. An amount of<\/span> 1.7<\/span> million KM<\/span> is<\/span> charged<\/span> and<\/span> that<\/span> 1.5<\/span> million KM<\/span> of<\/span> legal entities<\/span> and<\/span> 0.2<\/span> million KM<\/span> of individuals<\/span>. For the amount of<\/span> 62.4<\/span> million KM<\/span> was declared the<\/span> statute of limitations<\/span>, and<\/span> that<\/span> 60.7<\/span> million KM<\/span> for<\/span> legal entities<\/span> and<\/span> 1.6<\/span> million KM<\/span> for individuals<\/span>. The amount<\/span> of 25.3<\/span> million KM<\/span> was<\/span> canceled<\/span>, of which 25.2<\/span> million KM<\/span> for<\/span> legal entities<\/span> and<\/span> 0.1<\/span> million KM<\/span> for individuals<\/span>. 2.2<\/span> million KM<\/span> process<\/span> is<\/span> suspended<\/span> and<\/span> that<\/span> all<\/span> the<\/span> legal entities<\/span>. Retrial<\/span> was initiated<\/span> by the amount<\/span> of debt<\/span> of 19.1<\/span> million.<\/span> For<\/span> part of the same<\/span> has been declared<\/span> insolvent<\/span> and<\/span> uncollectibility<\/span>.<\/p>\n Part<\/span> of the customs debt<\/span> was<\/span> incurred<\/span> by<\/span> the ITA<\/span> initiated<\/span> proceedings<\/span> in the<\/span> former<\/span> customs administrations<\/span> of the Federation of<\/span> Bosnia and Herzegovina<\/span> and<\/span> the Republic of<\/span> Srpska<\/span> and<\/span> became<\/span> enforceable<\/span> in the<\/span> 2005th<\/span>, 2006th<\/span> and<\/span> 2007th<\/span> year<\/span>, which<\/span> refers<\/span> to<\/span> 11,2<\/span> million KM<\/span> of<\/span> total<\/span> customs debt<\/span> ITA<\/span>. For<\/span> part of that<\/span> debt<\/span> solutions that<\/span> are<\/span> created<\/span> based on ongoing<\/span> processes<\/span> in the former<\/span> customs administrations<\/span> procedures<\/span> were conducted<\/span> before the Court<\/span> of Bosnia<\/span> and<\/span> Herzegovina<\/span> – Council of<\/span> Administrative Division<\/span>, by<\/span> which the<\/span> same<\/span> has been canceled,<\/span> so they<\/span> adopted<\/span> a new<\/span> decision<\/span> on the same grounds<\/span>, but<\/span> in<\/span> the time<\/span> after the formation of<\/span> Indirect<\/span> taxation<\/span>. Collection of<\/span> this debt<\/span> is<\/span> very<\/span> uncertain<\/span> because the<\/span> debtors<\/span> no longer<\/span> operate<\/span>, although<\/span> by the<\/span> Department<\/span> for Business Services<\/span> in<\/span> the ITA<\/span>