Dnevni avaz: We have expected and still expect the problems in implementation of the Law on Income Tax of the FBiH. It about a very complicated law, much more voluminous than the Law on VAT, but the Tax Administration of the FBiH does everything to make these problems smaller.
This has been said for "Dnevni avaz" by Midhat Arifović, director of the Tax Administration of the FBiH. He says that, according to the Law, there is a half of million of tax payers in the FBiH.
– The companies which are employing more than 2.000 employees do not have bigger problems. The employers have been doing the January calculations, and the Ministry of Finance of the FBiH and we have been trying to assist in cases of dilemmas and problems.
It is about a totally new concept; a huge database is needed, and a far more qualitative information equipment because we have to follow hundreds of thousands of tax payers. Our information system is not sufficient to support such big number of tax administration – Arifović explains.
He points out that on the basis of an annual request for incomes from the work relation, the tax payer also has a right to the refund of excess of paid tax.
– The citizens have right on decrease on the basis of interest rate for credit for residence management, for a voluntary or pension insurance, for health care services except for the esthetic corrections and medicament supplies. This is why it is important to keep the receipts for these services – Arifović has said by pointing out that the decrease will be calculated at the end of year.
He adds that a purchase of furniture and similar things still have not been taken into consideration when decreasing the tax, as this has been in some other countries, but as he says, perhaps it will happen by us over the years.
Normally, Arifović says that the Tax Administration has marked that all kinds of requests should remain in an electronic form, for which a lot of money is needed. He hopes that the electronic forms will by May 1st, when is the deadline for requesting the tax cards, arrive into the tax administrations, which has been an obligation of the employers.