{"id":54302,"date":"2026-01-06T12:15:35","date_gmt":"2026-01-06T11:15:35","guid":{"rendered":"https:\/\/www.uino.gov.ba\/portal\/?p=54302"},"modified":"2026-01-06T12:15:35","modified_gmt":"2026-01-06T11:15:35","slug":"%d1%83-2025-%d0%b3%d0%be%d0%b4%d0%b8%d0%bd%d0%b8-%d0%bf%d1%80%d0%b8%d0%ba%d1%83%d0%bf%d1%99%d0%b5%d0%bd%d0%be-%d1%80%d0%b5%d0%ba%d0%be%d1%80%d0%b4%d0%bd%d0%b8%d1%85-12-%d0%bc%d0%b8%d0%bb%d0%b8%d1%98","status":"publish","type":"post","link":"https:\/\/www.uino.gov.ba\/portal\/sr\/%d0%bd%d0%be%d0%b2%d0%be%d1%81%d1%82%d0%b8\/%d1%83-2025-%d0%b3%d0%be%d0%b4%d0%b8%d0%bd%d0%b8-%d0%bf%d1%80%d0%b8%d0%ba%d1%83%d0%bf%d1%99%d0%b5%d0%bd%d0%be-%d1%80%d0%b5%d0%ba%d0%be%d1%80%d0%b4%d0%bd%d0%b8%d1%85-12-%d0%bc%d0%b8%d0%bb%d0%b8%d1%98\/","title":{"rendered":"\u0423 2025. \u0433\u043e\u0434\u0438\u043d\u0438 \u043f\u0440\u0438\u043a\u0443\u043f\u0459\u0435\u043d\u043e \u0440\u0435\u043a\u043e\u0440\u0434\u043d\u0438\u0445 12 \u043c\u0438\u043b\u0438\u0458\u0430\u0440\u0434\u0438 \u0438 177 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u0438\u0445 \u043f\u043e\u0440\u0435\u0437\u0430"},"content":{"rendered":"

\u041f\u0440\u0438\u0445\u043e\u0434\u0438 \u043e\u0434 \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u0438\u0445 \u043f\u043e\u0440\u0435\u0437\u0430 \u0443 2025. \u0433\u043e\u0434\u0438\u043d\u0438 \u0438\u0437\u043d\u043e\u0441\u0438\u043b\u0438 \u0441\u0443 12 \u043c\u0438\u043b\u0438\u0458\u0430\u0440\u0434\u0438 \u0438 177 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c \u0438 \u0432\u0435\u045b\u0438 \u0441\u0443 \u0437\u0430 633 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c \u0438\u043b\u0438 5,51% \u0443 \u043e\u0434\u043d\u043e\u0441\u0443 \u043d\u0430 \u0438\u0441\u0442\u0438 \u043f\u0435\u0440\u0438\u043e\u0434 2024. \u0433\u043e\u0434\u0438\u043d\u0435 \u043a\u0430\u0434\u0430 \u0441\u0443 \u0438\u0437\u043d\u043e\u0441\u0438\u043b\u0438 11 \u043c\u0438\u043b\u0438\u0458\u0430\u0440\u0434\u0438 \u0438 541 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c<\/strong>.\u00a0\u00a0 <\/strong><\/p>\n

\u00a0\u0423\u043f\u0440\u0430\u0432\u0430 \u0437\u0430 \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u043e \u043e\u043f\u043e\u0440\u0435\u0437\u0438\u0432\u0430\u045a\u0435 \u043f\u0440\u0438\u043a\u0443\u043f\u0438\u043b\u0430 \u0458\u0435 \u043d\u0430\u0458\u0432\u0435\u045b\u0438 \u0438\u0437\u043d\u043e\u0441 \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u0438\u0445 \u043f\u043e\u0440\u0435\u0437\u0430 \u043e\u0434 \u0443\u0441\u043f\u043e\u0441\u0442\u0430\u0432\u0435 \u0438\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0438\u0458\u0435.<\/strong><\/p>\n

\u00a0\u0423 2025. \u0433\u043e\u0434\u0438\u043d\u0438 \u043d\u0438\u0458\u0435 \u0431\u0438\u043b\u043e \u043f\u043e\u0432\u0435\u045b\u0430\u045a\u0430 \u0441\u0442\u043e\u043f\u0430 \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u0438\u0445 \u043f\u043e\u0440\u0435\u0437\u0430, \u0432\u0435\u045b \u0458\u0435 \u0440\u0430\u0441\u0442 \u043f\u0440\u0438\u0445\u043e\u0434\u0430 \u0431\u0438\u043e \u0443\u0441\u043b\u043e\u0432\u0459\u0435\u043d \u0434\u0438\u0458\u0435\u043b\u043e\u043c \u0438\u043d\u0444\u043b\u0430\u0442\u043e\u0440\u043d\u0438\u043c \u043a\u0440\u0435\u0442\u0430\u045a\u0438\u043c\u0430, \u0430 \u0434\u0438\u0458\u0435\u043b\u043e\u043c \u0430\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0438\u043c\u0430 \u043a\u043e\u0458\u0435 \u0458\u0435 \u043f\u0440\u0435\u0434\u0443\u0437\u0438\u043c\u0430\u043b\u0430 \u0423\u0418\u041e. <\/strong><\/p>\n

\u041d\u0430\u043a\u043e\u043d \u0448\u0442\u043e \u043f\u0438\u043a\u0443\u043f\u0438 \u043f\u0440\u0438\u0445\u043e\u0434\u0435 \u043e\u0434 \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u0438\u0445 \u043f\u043e\u0440\u0435\u0437\u0430 \u0423\u0418\u041e \u043f\u0440\u0432\u043e \u0432\u0440\u0448\u0438 \u043f\u043e\u0432\u0440\u0430\u0442 \u041f\u0414\u0412-\u0430 \u043f\u043e\u0440\u0435\u0441\u043a\u0438\u043c \u043e\u0431\u0432\u0435\u0437\u043d\u0438\u0446\u0438\u043c\u0430 \u043a\u043e\u0458\u0438 \u0441\u0443 \u043e\u0441\u0442\u0432\u0430\u0440\u0438\u043b\u0438 \u0437\u0430\u043a\u043e\u043d\u0441\u043a\u043e \u043f\u0440\u0430\u0432\u043e \u043d\u0430 \u043f\u043e\u0432\u0440\u0430\u0442 \u0438 \u043f\u043e \u0442\u043e\u043c \u043e\u0441\u043d\u043e\u0432\u0443 \u0423\u043f\u0440\u0430\u0432\u0430 \u0458\u0435 \u0443 2025. \u0433\u043e\u0434\u0438\u043d\u0435 \u043f\u0440\u0438\u0432\u0440\u0435\u0434\u0438 \u0432\u0440\u0430\u0442\u0438\u043b\u0430 2 \u043c\u0438\u043b\u0438\u0458\u0430\u0440\u0434\u0435 \u0438 202 \u043c\u0438\u043b\u0438\u043e\u043d \u041a\u041c. \u041e\u0441\u0442\u0430\u0442\u0430\u043a \u043f\u0440\u0438\u043a\u0443\u043f\u0459\u0435\u043d\u0438\u0445 \u043f\u0440\u0438\u0445\u043e\u0434\u0430 \u043e\u0442\u0438\u0448\u0430\u043e \u0458\u0435 \u0443 \u0440\u0430\u0441\u043f\u043e\u0434\u0458\u0435\u043b\u0443 \u043a\u043e\u0440\u0438\u0441\u043d\u0438\u0446\u0438\u043c\u0430.<\/p>\n

\u0422\u0430\u043a\u043e \u0441\u0443 \u043d\u0435\u0442\u043e \u043f\u0440\u0438\u043a\u0443\u043f\u0459\u0435\u043d\u0438 \u043f\u0440\u0438\u0445\u043e\u0434\u0438<\/strong> \u043a\u043e\u0458\u0438 \u0441\u0443 \u043e\u0442\u0438\u0448\u043b\u0438 \u0443 \u0440\u0430\u0441\u043f\u043e\u0434\u0458\u0435\u043b\u0443 \u043a\u043e\u0440\u0438\u0441\u043d\u0438\u0446\u0438\u043c\u0430 \u0443 \u043f\u0435\u0440\u0438\u043e\u0434\u0443 \u0458\u0430\u043d\u0443\u0430\u0440-\u0434\u0435\u0446\u0435\u043c\u0431\u0430\u0440 2025. \u0433\u043e\u0434\u0438\u043d\u0435, \u0430 \u0442\u043e \u0441\u0443 \u0434\u0440\u0436\u0430\u0432\u0430, \u0435\u043d\u0442\u0438\u0442\u0435\u0442\u0438 \u0438 \u0414\u0438\u0441\u0442\u0440\u0438\u043a\u0442 \u0411\u0440\u0447\u043a\u043e, \u0438\u0437\u043d\u043e\u0441\u0438\u043b\u0438\u00a0 9 \u043c\u0438\u043b\u0438\u0458\u0430\u0440\u0434\u0438 \u0438 974 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c \u0438 \u0432\u0435\u045b\u0438 \u0441\u0443 \u0437\u0430 525 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c \u0443 \u043e\u0434\u043d\u043e\u0441\u0443 \u043d\u0430 \u043f\u0440\u0438\u0445\u043e\u0434\u0435 \u043a\u043e\u0458\u0435 \u0441\u0443 \u0441\u0430 \u0408\u0435\u0434\u0438\u043d\u0441\u0442\u0432\u0435\u043d\u043e\u0433 \u0440\u0430\u0447\u0443\u043d\u0430 \u043a\u043e\u0440\u0438\u0441\u043d\u0438\u0446\u0438 \u0434\u043e\u0431\u0438\u043b\u0438 \u0437\u0430 \u0438\u0441\u0442\u0438 \u043f\u0435\u0440\u0438\u043e\u0434 2024. \u0433\u043e\u0434\u0438\u043d\u0435.<\/p>\n

\u0412\u0418\u0428\u0410\u041a \u041f\u0420\u0418\u0425\u041e\u0414\u0410 \u041d\u0410\u0408\u0412\u0415\u040b\u0418\u041c \u0414\u0418\u0408\u0415\u041b\u041e\u041c \u0417\u0410\u0412\u0420\u0428\u0418\u041e \u041a\u041e\u0414 \u0415\u041d\u0422\u0418\u0422\u0415\u0422\u0410 \u0418 \u0411\u0420\u0427\u041a\u041e \u0414\u0418\u0421\u0422\u0420\u0418\u041a\u0422\u0410<\/strong><\/p>\n

\u00a0<\/strong>\u0417\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0440\u0430\u045a\u0435 \u0434\u0440\u0436\u0430\u0432\u043d\u0438\u0445 \u0438\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0438\u0458\u0430 \u0443 2025. \u0433\u043e\u0434\u0438\u043d\u0438 \u0440\u0430\u0441\u043f\u043e\u0440\u0435\u0452\u0435\u043d \u0458\u0435 \u0438\u0437\u043d\u043e\u0441 \u043e\u0434 1 \u043c\u0438\u043b\u0438\u0458\u0430\u0440\u0434\u0435 \u0438 20 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c. \u0424\u0435\u0434\u0435\u0440\u0430\u0446\u0438\u0458\u0438 \u0411\u0438\u0425 \u0458\u0435 \u0443\u043a\u0443\u043f\u043d\u043e \u0440\u0430\u043f\u043e\u0440\u0435\u0452\u0435\u043d\u043e 5 \u043c\u0438\u043b\u0438\u0458\u0430\u0440\u0434\u0418 \u0438 510 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c, \u0420\u0435\u043f\u0443\u0431\u043b\u0438\u0446\u0438 \u0421\u0440\u043f\u0441\u043a\u043e\u0458 3 \u043c\u0438\u043b\u0438\u0458\u0430\u0440\u0434\u0435 \u0438 86 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c \u0438 \u0411\u0440\u0447\u043a\u043e \u0434\u0438\u0441\u0442\u0440\u0438\u043a\u0442\u0443 310 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c.<\/strong><\/p>\n

\u0423 \u0442\u0430\u0431\u043b\u0438\u0446\u0438 \u0438\u0441\u043f\u043e\u0434 \u0434\u0430\u0458\u0435\u043c\u043e \u043f\u0440\u0438\u043a\u0430\u0437 \u0443\u043a\u0443\u043f\u043d\u043e \u0440\u0430\u0441\u043f\u043e\u0440\u0435\u0452\u0435\u043d\u0438\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0430 \u0435\u043d\u0442\u0438\u0442\u0435\u0442\u0438\u043c\u0430 \u0438 \u0414\u0438\u0441\u0442\u0440\u0438\u043a\u0442\u0443 \u0411\u0440\u0447\u043a\u043e \u0411\u0438\u0425 \u0441\u0430 \u043f\u0440\u0438\u043f\u0430\u0434\u0430\u0458\u0443\u045b\u0438\u043c \u0441\u043f\u043e\u0459\u043d\u0438\u043c \u0434\u0443\u0433\u043e\u043c \u0443 \u043f\u0435\u0440\u0438\u043e\u0434\u0443 \u0458\u0430\u043d\u0443\u0430\u0440-\u0434\u0435\u0446\u0435\u043c\u0431\u0430\u0440 2025. \u0433\u043e\u0434\u0438\u043d\u0435 \u0443 \u043f\u043e\u0440\u0435\u0452\u0435\u045a\u0443 \u0441\u0430 \u0438\u0441\u0442\u0438\u043c \u043f\u0435\u0440\u0438\u043e\u0434\u043e\u043c \u043f\u0440\u043e\u0448\u043b\u0435 \u0433\u043e\u0434\u0438\u043d\u0435. \u0421\u0432\u0438 \u0438\u0437\u043d\u043e\u0441\u0438 \u0441\u0443 \u0438\u0441\u043a\u0430\u0437\u0430\u043d\u0438 \u0443 \u043c\u0438\u043b\u0438\u043e\u043d\u0438\u043c\u0430 \u041a\u041c.<\/p>\n\n\n\n\n\n\n\n\n
01.01.-31.12.<\/td>\n\u0424\u0411\u0438\u0425<\/td>\n\u0420\u0421<\/td>\n\u0414\u0411 \u0411\u0438\u0425<\/td>\n<\/tr>\n
\u0414\u043e\u0437\u043d\u0430\u0447\u0435\u043d\u043e<\/td>\n\u0421\u043f\u043e\u0459\u043d\u0438 \u0434\u0443\u0433<\/td>\n\u0414\u043e\u0437\u043d\u0430\u0447\u0435\u043d\u043e<\/td>\n\u0421\u043f\u043e\u0459\u043d\u0438 \u0434\u0443\u0433<\/td>\n\u0414\u043e\u0437\u043d\u0430\u0447\u0435\u043d\u043e<\/td>\n\u0421\u043f\u043e\u0459\u043d\u0438 \u0434\u0443\u0433<\/td>\n<\/tr>\n
(\u0443 \u043c\u0438\u043b. \u041a\u041c)<\/td>\n(\u0443 \u043c\u0438\u043b. \u041a\u041c)<\/td>\n(\u0443 \u043c\u0438\u043b. \u041a\u041c)<\/td>\n<\/tr>\n
2025<\/td>\n4.548<\/td>\n713<\/td>\n2.560<\/td>\n361<\/td>\n288<\/td>\n14<\/td>\n<\/tr>\n
2024<\/td>\n4.076<\/td>\n868<\/td>\n2.318<\/td>\n428<\/td>\n269<\/td>\n14<\/td>\n<\/tr>\n
%\u043f\u0440\u043e\u043c\u0458\u0435\u043d\u0435<\/strong><\/td>\n11,57<\/strong><\/td>\n-17,92<\/strong><\/td>\n10,45<\/strong><\/td>\n-15,56<\/strong><\/td>\n7,02<\/strong><\/td>\n-5,40<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u041f\u043e\u0440\u0435\u0434 \u0440\u0430\u0441\u043f\u043e\u0440\u0435\u0452\u0435\u043d\u0438\u0445 \u043f\u0440\u0438\u0445\u043e\u0434\u0430 \u0443 \u0442\u0430\u0431\u0435\u043b\u0438 \u0438\u0437\u043d\u0430\u0434, \u0430 \u043f\u043e \u043e\u0441\u043d\u043e\u0432\u0443 \u043f\u043e\u0441\u0435\u0431\u043d\u0435 \u043f\u0443\u0442\u0430\u0440\u0438\u043d\u0435 \u0437\u0430 \u0438\u0437\u0433\u0440\u0430\u0434\u045a\u0443 \u0430\u0443\u0442\u043e\u043f\u0443\u0442\u0435\u0432\u0430 \u0438 \u0438\u0437\u0433\u0440\u0430\u0434\u045a\u0443 \u0438 \u0440\u0435\u043a\u043e\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0438\u0458\u0443 \u0434\u0440\u0443\u0433\u0438\u0445 \u043f\u0443\u0442\u0435\u0432\u0430 (0,25 \u041a\u041c), \u0424\u0435\u0434\u0435\u0440\u0430\u0446\u0438\u0458\u0430 \u0411\u0438\u0425 \u0458\u0435 \u0434\u043e\u0431\u0438\u043b\u0430 \u0434\u043e\u0434\u0430\u0442\u043d\u0438\u0445 249 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c, \u0420\u0435\u043f\u0443\u0431\u043b\u0438\u043a\u0430 \u0421\u0440\u043f\u0441\u043a\u0430 165 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c \u0438 \u0414\u0438\u0441\u0442\u0440\u0438\u043a\u0442 \u0411\u0440\u0447\u043a\u043e 8 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c. \u0420\u0430\u0437\u043b\u0438\u043a\u0430 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0459\u0430 \u0440\u0435\u0437\u0435\u0440\u0432\u0443 \u043d\u0430 \u043f\u043e\u0441\u0435\u0431\u043d\u043e\u043c \u0440\u0430\u0447\u0443\u043d\u0443 \u0437\u0430 \u043f\u0443\u0442\u0430\u0440\u0438\u043d\u0443 \u0443 \u0438\u0437\u043d\u043e\u0441\u0443 \u043e\u0434 0,25 \u041a\u041c.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u041f\u0440\u0438\u0445\u043e\u0434\u0438 \u043e\u0434 \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u0438\u0445 \u043f\u043e\u0440\u0435\u0437\u0430 \u0443 2025. \u0433\u043e\u0434\u0438\u043d\u0438 \u0438\u0437\u043d\u043e\u0441\u0438\u043b\u0438 \u0441\u0443 12 \u043c\u0438\u043b\u0438\u0458\u0430\u0440\u0434\u0438 \u0438 177 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c \u0438 \u0432\u0435\u045b\u0438 \u0441\u0443 \u0437\u0430 633 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c \u0438\u043b\u0438 5,51% \u0443 \u043e\u0434\u043d\u043e\u0441\u0443 \u043d\u0430 \u0438\u0441\u0442\u0438 \u043f\u0435\u0440\u0438\u043e\u0434 2024. \u0433\u043e\u0434\u0438\u043d\u0435 \u043a\u0430\u0434\u0430 \u0441\u0443 \u0438\u0437\u043d\u043e\u0441\u0438\u043b\u0438 11 \u043c\u0438\u043b\u0438\u0458\u0430\u0440\u0434\u0438 \u0438 541 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c.\u00a0\u00a0 \u00a0\u0423\u043f\u0440\u0430\u0432\u0430 \u0437\u0430 \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u043e \u043e\u043f\u043e\u0440\u0435\u0437\u0438\u0432\u0430\u045a\u0435 \u043f\u0440\u0438\u043a\u0443\u043f\u0438\u043b\u0430 \u0458\u0435 \u043d\u0430\u0458\u0432\u0435\u045b\u0438 \u0438\u0437\u043d\u043e\u0441 \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u0438\u0445 \u043f\u043e\u0440\u0435\u0437\u0430 \u043e\u0434 \u0443\u0441\u043f\u043e\u0441\u0442\u0430\u0432\u0435 \u0438\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0438\u0458\u0435. \u00a0\u0423 2025. […]<\/p>\n","protected":false},"author":2,"featured_media":50421,"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":[110],"tags":[],"class_list":["post-54302","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-110"],"acf":[],"yoast_head":"\n\u0423 2025. \u0433\u043e\u0434\u0438\u043d\u0438 \u043f\u0440\u0438\u043a\u0443\u043f\u0459\u0435\u043d\u043e \u0440\u0435\u043a\u043e\u0440\u0434\u043d\u0438\u0445 12 \u043c\u0438\u043b\u0438\u0458\u0430\u0440\u0434\u0438 \u0438 177 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u0438\u0445 \u043f\u043e\u0440\u0435\u0437\u0430 - 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\/sr\/\u043d\u043e\u0432\u043e\u0441\u0442\u0438\/\u0443-2025-\u0433\u043e\u0434\u0438\u043d\u0438-\u043f\u0440\u0438\u043a\u0443\u043f\u0459\u0435\u043d\u043e-\u0440\u0435\u043a\u043e\u0440\u0434\u043d\u0438\u0445-12-\u043c\u0438\u043b\u0438\u0458\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0423 2025. \u0433\u043e\u0434\u0438\u043d\u0438 \u043f\u0440\u0438\u043a\u0443\u043f\u0459\u0435\u043d\u043e \u0440\u0435\u043a\u043e\u0440\u0434\u043d\u0438\u0445 12 \u043c\u0438\u043b\u0438\u0458\u0430\u0440\u0434\u0438 \u0438 177 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u0438\u0445 \u043f\u043e\u0440\u0435\u0437\u0430 - Uprava za indirektno \/ neizravno oporezivanje BiH\" \/>\n<meta property=\"og:description\" content=\"\u041f\u0440\u0438\u0445\u043e\u0434\u0438 \u043e\u0434 \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u0438\u0445 \u043f\u043e\u0440\u0435\u0437\u0430 \u0443 2025. \u0433\u043e\u0434\u0438\u043d\u0438 \u0438\u0437\u043d\u043e\u0441\u0438\u043b\u0438 \u0441\u0443 12 \u043c\u0438\u043b\u0438\u0458\u0430\u0440\u0434\u0438 \u0438 177 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c \u0438 \u0432\u0435\u045b\u0438 \u0441\u0443 \u0437\u0430 633 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c \u0438\u043b\u0438 5,51% \u0443 \u043e\u0434\u043d\u043e\u0441\u0443 \u043d\u0430 \u0438\u0441\u0442\u0438 \u043f\u0435\u0440\u0438\u043e\u0434 2024. \u0433\u043e\u0434\u0438\u043d\u0435 \u043a\u0430\u0434\u0430 \u0441\u0443 \u0438\u0437\u043d\u043e\u0441\u0438\u043b\u0438 11 \u043c\u0438\u043b\u0438\u0458\u0430\u0440\u0434\u0438 \u0438 541 \u043c\u0438\u043b\u0438\u043e\u043d\u0430 \u041a\u041c.\u00a0\u00a0 \u00a0\u0423\u043f\u0440\u0430\u0432\u0430 \u0437\u0430 \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u043e \u043e\u043f\u043e\u0440\u0435\u0437\u0438\u0432\u0430\u045a\u0435 \u043f\u0440\u0438\u043a\u0443\u043f\u0438\u043b\u0430 \u0458\u0435 \u043d\u0430\u0458\u0432\u0435\u045b\u0438 \u0438\u0437\u043d\u043e\u0441 \u0438\u043d\u0434\u0438\u0440\u0435\u043a\u0442\u043d\u0438\u0445 \u043f\u043e\u0440\u0435\u0437\u0430 \u043e\u0434 \u0443\u0441\u043f\u043e\u0441\u0442\u0430\u0432\u0435 \u0438\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0438\u0458\u0435. \u00a0\u0423 2025. […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.uino.gov.ba\/portal\/sr\/\u043d\u043e\u0432\u043e\u0441\u0442\u0438\/\u0443-2025-\u0433\u043e\u0434\u0438\u043d\u0438-\u043f\u0440\u0438\u043a\u0443\u043f\u0459\u0435\u043d\u043e-\u0440\u0435\u043a\u043e\u0440\u0434\u043d\u0438\u0445-12-\u043c\u0438\u043b\u0438\u0458\/\" \/>\n<meta property=\"og:site_name\" content=\"Uprava za indirektno \/ neizravno oporezivanje BiH\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-06T11:15:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.uino.gov.ba\/portal\/wp-content\/uploads\/UIO.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"538\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"dzenan.k\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta 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