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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

iota Tax Administration of the Republic of Srpska was accepted as a full member of the Intra-European Organization of Tax Administrations (IOTA) at the 8th IOTA General Assembly, held June 14-16, 2004 in Prague. www.iota-tax.org

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