{"id":24441,"date":"2022-02-10T13:01:08","date_gmt":"2022-02-10T12:01:08","guid":{"rendered":"https:\/\/www.uino.gov.ba\/?p=24441"},"modified":"2022-02-10T13:01:08","modified_gmt":"2022-02-10T12:01:08","slug":"excise-duty-base","status":"publish","type":"post","link":"https:\/\/www.uino.gov.ba\/portal\/en\/excise-taxes-and-road-tolls\/excise-duty-base\/","title":{"rendered":"Excise duty base"},"content":{"rendered":"<p style=\"text-align: justify;\">Excise duty base is determined by:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>quantity<\/strong>, in case of the excise duty products for which the excise duty is paid per unit of measurement, namely:\n<ul>\n<li>oil products \u2013 the tax base is determined in an absolute amount and paid per litre of a product for the quantity determined at the temperature of +15 degrees Celsius;<\/li>\n<li>alcohol, alcoholic beverages and natural fruit brandy \u2013 the tax base is a litre of absolute alcohol contained in ethyl alcohol, alcoholic beverages and natural fruit brandy expressed in volume percentages measured at the temperature of 20 degrees Celsius;<\/li>\n<li>coffee \u2013 the tax base is 1kg of net weight of coffee<\/li>\n<li>shorfall and expenditure \u2013 the excise duty base is determined by the quantity of shortfall that cannot be justified by force majeure, or by the quantity of expenditure exceeding the quantity determined by the Governing Board in a separate act;<\/li>\n<\/ul>\n<\/li>\n<li><strong>retail price and quantity <\/strong>per unit of measurement for tobacco products.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">You can find more information about the excise duty base in <strong>Chapter III <\/strong>of the <u>Law on excise duty <\/u>, and <strong>Chapter IV<\/strong> of the <u>Rulebook on the implementation of the Law on excise duty. <\/u><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Excise duty base is determined by: quantity, in case of the excise duty products for which the excise duty is paid per unit of measurement, namely: oil products \u2013 the tax base is determined in an absolute amount and paid per litre of a product for the quantity determined at the temperature of +15 degrees [&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-24441","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 v27.6 - 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