BOSNIA AND HERZEGOVINA

INDIRECT TAXATION AUTHORITY

Ognjen Alagić

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Situated in Southeastern Europe on the Balcan Peninsula Population 3.800.000 Capital and largest city – Sarajevo – population 440.000

Bosnia and Herzegovina

Bordered by Croatia, Serbia and Montenegro 20 km of coastline on the Adriatic sea Combination of continental and mediterranean climate

Country is decentralized – comprises two autonomous entities and one district - The Federation of Bosnia and Herzegovina - Republika Srpska - Brcko District

INDIRECT TAXATION AUTHORITYThe biggest state level institution in B&H

INDIRECT TAXATION AUTHORITYThe biggest state level institution in B&H

In the course of 2004 the former customs administrations of the entities and District Brcko were merged

1 January 2005 – Authority as an integral entity

ITA is an autonomous administrative organization through its Governing Board,to the Council of Ministers

The Headquarters of ITA is in Banja Luka

ITA has 2 445 employees

INDIRECT TAXATION AUTHORITYThe biggest state level institution in B&H

ITA is responsible for enforcement of legal provisions and policy on indirect taxations

Responsible for the collection of all indirect taxes in B&H

Value added tax

Customs duties

Excise duties Road taxes

INDIRECT TAXATION AUTHORITYThe biggest state level institution in B&H

Our prioprities are :

Accelerate the flow goods and people

Enhance the level of security of citizens

Develop cooperation with other institutions

Harmonize the procedures and align the legislation with the EU standards

Fight against illicit trafficking, customs and tax frauds

INDIRECT TAXATION AUTHORITYOrganizational structure

Five sectors

The Customs Sector The Tax Sector

The Business Services Sector The IT Sector

The Low Enforcement

Sector

INDIRECT TAXATION AUTHORITYOrganizational structure

The Tax Sector – second largest sector is responsible for implementation of VAT provisions

The Law Enforcement Sector – detect, investigate, document and process all types of smuggling, customs and tax frauds and other violations of provisions

The Business Services Sector – providing administrative and logistic support for the successful functioning of the ITA

The IT Sector – responsible for maintaining, planning and ICT development , serving as a basis for everyday functioning of all other ITA organizational units

The Customs SectorThe biggest organizational unit within the ITA

provides the customs service of B&H responsible for the collection of all customs duties, excise duties on the imported goods and and road taxes responsible for collection of VAT on importation has responsibility for security of the citizens of B&H in cooperation with other institutions and inspection services customs officials and inspection services have responsibility for ensuring the quality and authenticity of goods continuos fight against trafficking in prohibited goods and substances responsible for prevention of illegal movement of goods and people

The Customs SectorOrganizational structure

Customs Sector ( Assistant

Director)

Tariff and Valuation ( Head

of Unit)Procedures ( Head of Unit)

Control ( Head of Unit)

Four Regional centers : Sarajevo, Banja Luka, Tuzla and Mostar

The Customs SectorThe biggest organizational unit within the ITA

Import and export procedures at : - 40 road border crossings - 30 customs branch offices - 4 border crossings at the airports - 3 customs post offices - 8 railway border crossings - 4 free zones Sector has 1312 employees

THANK YOU FOR YOUR ATTENTION