Electronic submission of tax returns

The New Ordinance On The Application of The Income Tax Act (further: The Act) was published on September 18, 2021. in the Official News of the FBiH No. 48/21 and shall apply from 26.06.2021. and certain provisions, including Article 12, paragraph 5, Article 31, paragraph 5, Article 32, paragraph 5, Article 57, paragraph 10 and Article 64, paragraph 7, shall apply from 01.10.2021. years.

This Ordinance prescribes in more detail the manner of determining taxable income, the manner of determining the annual tax base, the manner of calculating and paying income tax, the criteria for paying income tax from self-employment in an annual lump sum, the form and manner of keeping a tax card, the form and manner of filling tax returns and other records, form and content of business books and records on the basis of which income from self-employment is determined, method of calculation of accelerated depreciation, form and content of records on winnings given in prize games and games of chance and other.

The law clearly specifies that taxpayers will have the obligation on November 01. 2021. to submit electronically the following tax returns to the Tax Administration of the Federation of BiH :

  1. Form APR-1036, that is Advance payment of tax after deduction of a resident (see Article 12, paragraph 5 of the Law), which is submitted in the case when the income is not covered by Art. 10 and 12 of the Act
  2. Form MFA 1023 or Monthly report on paid salaries, realized benefits and other taxable income of employees from self-employment, paid contributions and advance payment of income tax (see Article 31, paragraph 5 of the Law), and the necessary information is provided by the employer from the Payroll (Form OLP-1021) which he is obliged to keep individually for each employee
  3. Form PMIP-1024, ie Individual monthly report on paid salaries, calculated and paid contributions and income tax from self-employment (see Article 32, paragraph 5), which enables the change of data for an existing employee, addition for a new or deleting data for an existing employee for already submitted Forms MIP-1023
  4. Form GIP-1022, ie the Annual Report on Total Paid Salaries and Other Remunerations (see Article 33, paragraph 2 of the Law). Data on paid contributions calculated on the unpaid salary are not entered in this form. When the salary is paid, then all required data from the calculation are entered in the form, including data on the calculated and paid amount of the advance payment of income tax and data on previously paid contributions from the base.
  5. Form ASD-1032, ie Advance payment of withholding tax on income from other independent activities, (see Article 57, paragraph 10 of the Law),
  6. Form AUG-1031, ie Advance tax withholding tax for occasional self-employment (see Article 57, paragraph 10 of the Law),
  7. Form PDN-1033, ie Taxes on income from capital investments, winnings of prize games and games of chance and tax on deduction of non-residents on income from occasional self-employment (see Article 57, paragraph 10 of the Law).

In addition, it should be noted that tax returns are filed electronically, which means that taxpayers need to be registered to use E-services. Taxpayers who are already registered will be able to file tax returns with existing access to E-services, and those who are not registered and do not have a valid certificate for access to the Tax Administration Information System will have to submit a duly completed Statement on the use of Internet access services to the FBiH Tax Administration. which contains data on persons authorized to use the Internet access service to the FBiH Tax Administration system to the competent branch office of the Tax Administration for registration (see: http://www.pufbih.ba/v1/stranica/7).

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