Dnevni avaz: Less than a month from beginning of application of the Law on Income Tax, by which the existing system of taxing salaries and cantonal regulations on taxing the incomes of citizens, is being totally abolished. The list of documents required for getting a tax card, has finally been correctly defined.
Divorced parents
For a tax payer, who pays alimentation for their former spouse or children who live with their former spouse or by a family of their former spouse, the proof on height of alimentation and a proof that alimentation is really being paid, are needed.
All citizens who have a permanent job and persons, who lead their own business, must have a tax card.
Resident of the FBiH
According to the document which was sent to the Tax Administration of the FBiH by the Minister for Finance of the FBiH, Vjekoslav Bevanda, the companies which do not submit the request for issuing the tax card for their employees, will have to pay a tax in a full amount for them, without right on guaranteed deduction of 300 KM per month, as long as they do not submit required documentation to the Tax Administration.
Without expensive statements from the institution of the PDI!
If you aliment some of the members of your family, who has an income lower than 300 KM per month, it is required to submit the proof on living in a joint household, or a list of household members or a proof in a form of statement that they do not have any monthly incomes. The Ministry of Finances has accepted the complaint on expensive documents from the Institution of the PDI and has précised that a proof for pensioners can even be a check from their last monthly pension, and for aliment persons who receive remuneration for their disability or any other kind of a monthly remuneration. For disability of a tax payer and disability of aliment members of closer family, the resolution of the competent authority by which a physical damage and a stage of disability has been confirmed, is needed.
In order for citizens to easier collect the documents, our paper announces them as a whole.
Besides the tax card, which can be taken from the website of the Tax Administration of the FBiH, as a proof that they are a resident of the FBiH, each employee is obligated with filled and signed request for issuing the card to submit the verified notification of the authorized cantonal Ministry of Internal Affairs on the input into the register of residency, or the so called CIPS application as well.
This document was not mentioned earlier as a required one for issuing the tax card, but by a special instruction it has been imposed as required, so those who thought that they have already collected everything they needed, would have to go to the CIPS as well.
If a spouse has an annual income lower than 3.600 KM and the employer has the right on deduction of tax, it is necessary to submit the wedding certificate, confirmation from the Bureau for Employment or a confirmation on height of the individual incomes per month.
It has been dictated to the Tax Administration of the FBiH to accept a signed statement of tax payer that stated data on height of the income is correct, verified by a competent authority.
Aliment children
llegitimate communities
By illegitimate communities, a spouse who receives an income on the basis of dependent business, can achieve the right on a personal deduction on the basis of alimentation of their partner who does not receive any income or they have income lower than 300 KM per month, if they submit a proof that they live in an illegitimate community with their partner three years a minimum.
For an aliment child or children up to the age of 15, a birth certificate not older than six months, and for children older than 15, a birth certificate and a confirmation on regular education, must be submitted.
For an aliment mature child or children, who have finished their education, a proof that they are not working, which is being issued by the Bureau for Employment, or a statement that a child does not have an income higher than 300 KM per month, signed by a tax payer, is required.