Competences

The competences of Tax Administration of the Republic of Srpska are defined by the Tax Procedure Law of the Republic of Srpska (“Official Gazette of the Republic of Srpska”, No. 102/11, 108/ 11, 67 / 13, 31/14 and 44/16).

In addition to the aforementioned competencies, the Tax Administration is also responsible for the inspection of the mandatory business entities registration that is pursuant to the law regulating the work of inspections in the Republic of Srpska.

• Registration and identification of taxpayers,
• Determination of tax liability in accordance with the law,
• Exercising control of legality and regularity in application of tax regulations,
• Regular and enforced collection of all applicable taxes,
• Control of gross salaries of employees in terms of law and provisions of the General Collective Agreement,
• Detecting and preventing execution of criminal offenses and tax offenses within their jurisdiction and submitting report to the relevant prosecution,
• Conduct the first instance tax proceedings,
• Protective measures and penalties for tax offenses in accordance with the law,
• Keeping tax records and tax accounting,
• Maintaining fiscal real estate register and other stipulated registers,
• Keeping Unified System for Registration, Control, and Collection of Contributions,
• Issuing the residency certificates to physical and legal persons,
• Informing and education of taxpayers,
• Issuing certificates on which it keeps official records,
• Drafting reports on work and
• Other duties in accordance with law.