Tax AdministrationA-
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Tax Administration of Republic of Srpska was established in 2001 in line with the
Law on Tax Administration, and is incorporated within the Republic of Srpska Ministry
of Finance.
The Law on Tax Administration regulates the unified approach in application of material
tax laws, and provides the Tax Administration of Republic of Srpska the competence
to administer all tax laws.
Crucial principle introduced in the Republic of Srpska tax system under this Law
is the self assessment principle, whereby taxpayers hold legal responsibility to
declare their obligations in line with the procedure and deadlines prescribed under
the Law on Tax Administration or other, material tax laws. Tax Administration’s
duty is to accept a formally correct tax return as a true one, unless and until
otherwise is established following various methods of control. In such an instance,
taxpayer is obliged to provide evidence that an incorrect tax return does not constitute
an act of tax avoidance.
The new approach also dictated the very organization of Tax Administration. Firstly,
separate organizational units have been established with the Administration dealing
specifically with education, information, and service to taxpayers. Secondly, a
special division was established for large case audit, as well as the very new type
of audit – desk audit. Thirdly, a separate investigations and intelligence division
was set up with primary task to collect information and properly document any criminal
acts perpetrated pertaining to the Tax Administration’s competences, using classical
criminal investigation procedures. Fourthly, audit is organizationally wise separated
from collection – at the moment the inspector’s decision document on established
due liability becomes executable, the case is transferred to enforced collection
team. Fifth, the Law provides for a deferred payment of tax arrears. Sixth, a collective
second level of appeals was established – an Appeals Board consisting of members
from Ministry of Finance and Tax Administration, as appointed by the Minister of
Finance. Seventh, internal audit function was set up with fundamental task to audit
the work of Tax Administration’s staff.
For organizational details please see organizational chart provided herein.
Our Mission
Tax Administration’s main task is to consistently, impartially, and efficiently
collect public revenues thus providing service to both, the Republic of Srpska and
its citizens.
In accomplishing this task Tax Administrating must steer by the following principles:
- integrity
- legality
- impartiality
- reliability
Public’s trust into integrity, legality, impartiality, and reliability of Tax Administration
is an extremely important premise in accomplishment of the task.
The only way to build and preserve the public’s trust is to use each public contact
to demonstrate our willingness to work conscientiously, consistently, and efficiently.
Your opinion about the level of our success in meeting these standards is highly
valued. Thereby, we would like to ask you to send us your opinion about the level
of our performance with respect to this task to: kontakt@poreskaupravars.org