{"id":24435,"date":"2022-02-10T12:56:10","date_gmt":"2022-02-10T11:56:10","guid":{"rendered":"https:\/\/www.uino.gov.ba\/?p=24435"},"modified":"2022-02-10T12:56:17","modified_gmt":"2022-02-10T11:56:17","slug":"subject-of-taxation","status":"publish","type":"post","link":"https:\/\/www.uino.gov.ba\/portal\/en\/excise-taxes-and-road-tolls\/subject-of-taxation\/","title":{"rendered":"Subject of taxation"},"content":{"rendered":"<p style=\"text-align: justify;\">The subject of taxation is the trade in excise products produced in Bosnia and Herzegovina where the producer trades them for the first time, and\/or the import of excise products into Bosnia and Herzegovina.<\/p>\n<p style=\"text-align: justify;\">Excise products are considered to be:<br \/>\n\u0430) oil products;<br \/>\nb) tobacco products;<br \/>\nc) non-alcoholic beverages;<br \/>\nd) alcohol, alcoholic beverages and natural fruit brandy;<br \/>\n\u0435) beer and wine;<br \/>\nf) coffee.<\/p>\n<p>The subject of taxation has been detailed in Chapter I of the \u00a0Law on excise duties in BiH, and Chapter II of the Rulebook on the application of the Law on Excise Duty in BiH.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The subject of taxation is the trade in excise products produced in Bosnia and Herzegovina where the producer trades them for the first time, and\/or the import of excise products into Bosnia and Herzegovina. Excise products are considered to be: \u0430) oil products; b) tobacco products; c) non-alcoholic beverages; d) alcohol, alcoholic beverages and natural [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[66],"tags":[],"class_list":["post-24435","post","type-post","status-publish","format-standard","hentry","category-excise-taxes-and-road-tolls"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Subject of taxation - Uprava za indirektno \/ neizravno oporezivanje BiH<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.uino.gov.ba\/portal\/en\/excise-taxes-and-road-tolls\/subject-of-taxation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Subject of taxation - Uprava za indirektno \/ neizravno oporezivanje BiH\" \/>\n<meta property=\"og:description\" content=\"The subject of taxation is the trade in excise products produced in Bosnia and Herzegovina where the producer trades them for the first time, and\/or the import of excise products into Bosnia and Herzegovina. 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