Legal Entities

1. 1. Law on Tax Procedure of the Republic of Srpska
      Law on Amendments to the Law on Tax Procedure 
   2. Law on Tax System of the Republic of Srpska
   3. Corporate Income Tax Law
      Law on Amendments to the Corporate Income Tax Law
      Law on Amendments to the Corporate Income Tax Law

The Rulebook on Conditions and Manner of Taxation with Withholding Tax

• Personal Income Tax Law
  Law on Amendments to the Personal Income Tax Law
  Law on Amendments to the Personal Income Tax Law
• Law on Contributions
• Law on Real Estate Tax
• Law on Taxes on the Use, Possession and Carrying of Goods
  The Law on Amendment to the Law on Taxes on the Use, Possession and Carrying of Goods
  The Law on Amendment to the Law on Taxes on the Use, Possession and Carrying of Goods
• Law on Fiscal Cash Registers
  Law on Amendments to the Law on Fiscal Cash Registers
  Law on Amendments to the Law on Fiscal Cash Registers
  Law on Amendments to the Law on Fiscal Cash Registers
• Law on Administrative Fees
• Law on Public Utility Fees
• Law on Deferred Payment of Tax Debt

Personal Income Tax
Corporate Income Tax
Taxpayer Registration
Tax Returns for Registered Weapon
Tax Returns for Other Fees
Tax Returns for Levies
Real Estate Tax Returns
Other Forms

TAX CALENDAR

Frequently Asked Questions and Answers – Available only in Serbian Cyrilic language

The Tax Administration of the Republic of Srpska allows taxpayers to check the regular submission of daily reports in regard to their fiscal cash registers.

The service can be accessed only by those taxpayers who are users of the program for electronic submission of monthly income tax withholding returns (Form PPO) via their user accounts.
 

• Report on daily reports sent from fiscal cash registers
• Instruction on using reports pertaining daily reports sent from fiscal cash registers

 
Samples of fiscal systems’ types, with complete technical documentation, can be submitted to the record-keeping front desk of the Ministry of Trade and Tourism, Banja Luka, Kralja Petra I Karađorđevića 100, biildings A and B, 6th  (the sixth) floor, office number 7, in the period from 9 to 12 hours, each working day, with the note “For the examination of technical and functional characteristics of the fiscal systems”.

Should you have any question pertaining this subject, please feel free to contact us via email: fiskalizacija@poreskaupravars.org.

Data on prices and payments for examining the fiscal systems

Notification to manufacturers and authorized service providers

Notification on the manner of transfer recording through fiscal cash register in specific situations

Information for Real Estate Registration

Taxpayers, owners of real estate, are obliged to file the form for registration of their real estate within the Fiscal Real Estate Register – Form PFRN, and if the owner cannot be determined, the user of the real estate files the form for registration of real estate with the Fiscal Real Estate Register.

Taxpayers, owners and co-owners of real estate in which they live, as well as users and co-users, are entitled to tax base reduction for 50m2 of real estate surface, for the taxpayer, and additional 10m2 for household members; tax base being the assessed value of real estate. For this purpose, taxpayers are obliged to file the Tax Base Reduction Request – Form ZUPO, along with Form PFRN.

Taxpayers, who are owners of the real estate exempted from real estate tax in line with Article 9 of the Real Estate Tax Law, are obliged to file the Exemption Request – Form ZOPN, along with Form PFRN.

Taxpayers can make an objection within 15 days on tax bill for real estate tax, and depending on the reason for making an objection they can use one of Forms which the Tax Administration prepared, with purpose of simpler and more efficient way for taxpayers to make an objection for issued bills.

TAX PAYMENT INSTRUCTIONS