Oslobođenje: Since we have the laws at the level of state on custom policies, accises, VAT, we should also have the unified laws on tax on revenue of legal persons, tax on income, property, lottery and the unified tax administration, has been said at the beginning of conversation for Oslobođenje by director of the Tax Administration of the FBiH, Midhat Arifović.
Was BiH already supposed to have the unified system of evidence and control of payment of contributions?
"We are the only country in Europe which does not have the unified tax administration. It would be good that the OHR cooperates with the international organizations which offer professional assistance in the reform of direct taxes and impact the governments at all levels in order to harmonize the laws at the whole region of BiH."
377 objects closed
Controls of the objects in which the game machines are being held, are not rare. What are the results?
"In 2008., inspectors of the Tax Administration of the FBiH have done control of 670 objects on the region of the FBiH and because of the determined imperfections they have closed 377 objects in which there were 1.388 machines. Such objects have been sealed, and the owners have been sentenced the penalties. Because of the doubt that they have been submitting the false tax requests, have committed a crime in the area of tax, in 282 cases there have been submitted the notifications to the competent cantonal tribunals, on the basis of which five of them have been sentenced. Unfortunately, there are still no mechanisms by which the Tax Administration of the FBiH could be more efficient and able to adequately sanction all those who violate the law.
How much has been collected from the income taxes in 2008., and how much in the first two months of 2009.?
"In 2008. the Tax Administration of the FBiH has collected 3.2 billion of tax revenues, which is by 550 million KM or by 20.46% more in relation to 2007. In the first two months of 2009. 415.8 million KM of tax revenues has been collected. Only in February 2009., 266.4 million KM has been collected, which is by 117.1 million KM more in relation to January of 2009."
What are the predictions on collection of revenues by the basis of tax on income?
"It is too early to talk about the revenues which will be collected in 2009. on the basis of the Law on Income Tax. We have the results for February 2009. There has been collected 13.9 million KM, which is by 9.3 million or three times more in relation to the income tax in January 2009., when 4.6 million KM has been collected".
How much will crisis influence the collection of revenues?
"Last year we have announced that the trend of growth of revenues will be stopped after eight years and we doubt that we will be able to record a growth of 20% this year as it has been last year. Namely, it is all connected, less revenues from employers, inability of collection of personal claims will result by latencies of salaries, probably dismissals of certain number of workers, and it will also come to the reduction of payment of contribution. It is already obvious that a trend of growth of collection of revenues has stopped in January and February."
Application of the Law on Income Tax in the FBiH has started on January 1st, how big is the number of tax payers?
"Number of tax payers, who are the bearers of the tax on income goes from 450.000 to 500.000 with a tendency of growth. However, number of payers, who are in any way a subject of paying the tax, is l.5 million."
When will the Tax Administration of the FBiH start issuing the tax cards?
"From May 1st, 2009., the employer will be able to deliver to the Tax Administration of the FBiH the requests of their employed with data on the basis of which the TA FBiH will from July 1st begin issuing of tax cards."
Tax payers question themselves who is responsible to pay the obligations?
"The whole job for an employee is being done by the employer. The only obligation of employed was to submit the request for issuing of tax card and to collect documentation for achieving the rights on easements."
Accusations that this is an attack on citizens, are not rare, is it really about that?
"It is in the interest of citizens to have a tax card because by that they have a right on the reduction of tax obligation. The law has intentionally gone to the workers with lower incomes, because when we deduct 300 KM of personal deduction, and the deductions on the basis of easements, big number of citizens will not be paying the tax. Burden will be on citizens with higher incomes."
Why the harmonization of the Law on Income Tax has not been executed in whole BiH?
"Such condition comes out from the constitutional arrangement of BiH. By the adoption of the Law on Income Tax, a lot of it has been done on harmonization of tax laws in BiH, but in order to achieve a total harmonization, a lot more must be done."