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BOSNIA AND HERZEGOVINA
INDIRECT TAXATION AUTHORITY
Ognjen Alagić
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Situated in Southeastern Europe on the Balcan Peninsula Population 3.800.000 Capital and largest city – Sarajevo – population 440.000
Bosnia and Herzegovina
Bordered by Croatia, Serbia and Montenegro 20 km of coastline on the Adriatic sea Combination of continental and mediterranean climate
Country is decentralized – comprises two autonomous entities and one district - The Federation of Bosnia and Herzegovina - Republika Srpska - Brcko District
INDIRECT TAXATION AUTHORITYThe biggest state level institution in B&H
INDIRECT TAXATION AUTHORITYThe biggest state level institution in B&H
In the course of 2004 the former customs administrations of the entities and District Brcko were merged
1 January 2005 – Authority as an integral entity
ITA is an autonomous administrative organization through its Governing Board,to the Council of Ministers
The Headquarters of ITA is in Banja Luka
ITA has 2 445 employees
INDIRECT TAXATION AUTHORITYThe biggest state level institution in B&H
ITA is responsible for enforcement of legal provisions and policy on indirect taxations
Responsible for the collection of all indirect taxes in B&H
Value added tax
Customs duties
Excise duties Road taxes
INDIRECT TAXATION AUTHORITYThe biggest state level institution in B&H
Our prioprities are :
Accelerate the flow goods and people
Enhance the level of security of citizens
Develop cooperation with other institutions
Harmonize the procedures and align the legislation with the EU standards
Fight against illicit trafficking, customs and tax frauds
INDIRECT TAXATION AUTHORITYOrganizational structure
Five sectors
The Customs Sector The Tax Sector
The Business Services Sector The IT Sector
The Low Enforcement
Sector
INDIRECT TAXATION AUTHORITYOrganizational structure
The Tax Sector – second largest sector is responsible for implementation of VAT provisions
The Law Enforcement Sector – detect, investigate, document and process all types of smuggling, customs and tax frauds and other violations of provisions
The Business Services Sector – providing administrative and logistic support for the successful functioning of the ITA
The IT Sector – responsible for maintaining, planning and ICT development , serving as a basis for everyday functioning of all other ITA organizational units
The Customs SectorThe biggest organizational unit within the ITA
provides the customs service of B&H responsible for the collection of all customs duties, excise duties on the imported goods and and road taxes responsible for collection of VAT on importation has responsibility for security of the citizens of B&H in cooperation with other institutions and inspection services customs officials and inspection services have responsibility for ensuring the quality and authenticity of goods continuos fight against trafficking in prohibited goods and substances responsible for prevention of illegal movement of goods and people
The Customs SectorOrganizational structure
Customs Sector ( Assistant
Director)
Tariff and Valuation ( Head
of Unit)Procedures ( Head of Unit)
Control ( Head of Unit)
Four Regional centers : Sarajevo, Banja Luka, Tuzla and Mostar
The Customs SectorThe biggest organizational unit within the ITA
Import and export procedures at : - 40 road border crossings - 30 customs branch offices - 4 border crossings at the airports - 3 customs post offices - 8 railway border crossings - 4 free zones Sector has 1312 employees
THANK YOU FOR YOUR ATTENTION