The subject of inspection controls was to verify compliance with the Law on the Tax Administration of the Federation of BiH, the Law on Games of Chance, the Law on the Unified System of Registration, Control and Collection of Contributions, the Law on Contributions, the Law on Fiscal Systems, as well as other tax laws.
Due to identified irregularities, in 241 conducted controls, misdemeanor orders were issued, with total imposed monetary fines amounting to 949,550 KM.
The results of the performed inspection supervision on a sample of a total of 1,062 controlled betting shops showed that 23% of taxpayers have not aligned their operations with the applicable laws in the Federation of BiH. An overview of the conducted controls and issued misdemeanor orders is presented by cantons.
In the Sarajevo Canton, 180 controls were conducted, of which in 36 controls, misdemeanor orders were issued with total imposed monetary fines amounting to 170,700 KM. In the Tuzla Canton, 164 controls were conducted, and during these, in 58 controls, misdemeanor orders were issued with total imposed monetary fines amounting to 203,000 KM.
In the Zenica-Doboj Canton, 185 controls were conducted, and in these, in 41 controls, misdemeanor orders were issued with total imposed monetary fines amounting to 146,500 KM.
In the Herzegovina-Neretva Canton, 171 controls were conducted, where in 18 controls, misdemeanor orders were issued with imposed monetary fines amounting to 67,000 KM. In the Central Bosnia Canton, 104 controls were conducted, during which in 42 controls, misdemeanor orders were issued with total imposed monetary fines amounting to 198,150 KM.
In the West Herzegovina Canton, 74 controls were conducted, during which in eight controls, misdemeanor orders were issued with total imposed monetary fines amounting to 28,000 KM. In the Una-Sana Canton, 108 controls were conducted, where in 16 controls, misdemeanor orders were issued with total imposed monetary fines amounting to 62,000 KM.
In Canton 10, 41 controls were conducted, of which in 13 controls, misdemeanor orders were issued with total imposed monetary fines amounting to 42,700 KM. In the Bosnian-Podrinje Canton, 11 controls were conducted, and in these, in two controls, misdemeanor orders were issued with total imposed monetary fines amounting to
In the Posavina Canton, 27 controls were conducted, during which in seven controls, misdemeanor orders were issued with imposed monetary fines amounting to 24,500 KM.
The Tax Administration of the Federation of BiH will continue to conduct intensified inspection controls in the upcoming period with the aim of ensuring lawful operations and combating the gray economy. Taxpayers are therefore called upon to align their operations with the applicable laws.