{"id":24439,"date":"2022-02-10T12:58:19","date_gmt":"2022-02-10T11:58:19","guid":{"rendered":"https:\/\/www.uino.gov.ba\/?p=24439"},"modified":"2022-02-10T12:58:19","modified_gmt":"2022-02-10T11:58:19","slug":"taxpayer-and-registration","status":"publish","type":"post","link":"https:\/\/www.uino.gov.ba\/portal\/en\/excise-taxes-and-road-tolls\/taxpayer-and-registration\/","title":{"rendered":"Taxpayer and registration"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>A taxpayer <\/strong>is:<\/p>\n<ul style=\"text-align: justify;\">\n<li>a legal person or entrepeneur who imports and\/or produces excise products in the territory of BiH, except for coffee where the taxpayer is only an importer.<\/li>\n<li>a legal person or entrepreneur who purchases alcoholic beverages, natural fruit brandies and wines directly from a citizen \u2013 producer who is not a taxpayer.<\/li>\n<li>a legal person or entrepreneur for whom excise products are produced by another person.<\/li>\n<li>a declarant (importer) upon importation, and in case of direct representation a taxpayer is a person on behalf of whom customs declaration is submitted.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">A taxpayer shall register with the ITA before commencing an activity from which a tax liability may arise. The registration procedure is conducted by means of entry into the Single register of indirect taxpayers.<\/p>\n<p style=\"text-align: justify;\">In addition to the abovementioned, a taxpayer shall <strong>register <\/strong>with the competent regional centre according to the taxpayer&#8217;s principal office<strong> the production facility<\/strong> where the production of excise products will be conducted, as well as the warehouses where the excise products and\/or raw materials for the production of excise products are being stored 15 days before starting to use them.<\/p>\n<p style=\"text-align: justify;\">The registration of a production facility shall be submitted on a PPPA form, and a warehouse registration shall be submitted on a PSA form.<\/p>\n<p style=\"text-align: justify;\">Possession of a permit to keep a customs warehouse does not exclude the obligation to register the warehouse, if the customs warehouse is used for storing excise products. If a taxpayer hasn&#8217;t been registered for excise tax before registering the warehouse or the production facility, registration shall be submitted together with the application for registration.<\/p>\n<p style=\"text-align: justify;\">The competent regional centres keep records of the information on submitted registrations, addresses, types of excise products and raw materials which are produced\/stored, and on data changes.<\/p>\n<p style=\"text-align: justify;\">You can find more information about this matter in <strong>Chapter II<\/strong> of the <u>Law on VAT<\/u>, and <strong>Chapter III<\/strong> \u00a0of the <u>Rulebook on the implementation of the Law on VAT<\/u>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A taxpayer is: a legal person or entrepeneur who imports and\/or produces excise products in the territory of BiH, except for coffee where the taxpayer is only an importer. a legal person or entrepreneur who purchases alcoholic beverages, natural fruit brandies and wines directly from a citizen \u2013 producer who is not a taxpayer. a [&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-24439","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 - 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