Fiscal subject related
Content
First, in order to obtain approval, the applicant for the Fiscal System Operator must primarily meet the following general conditions:
1) to have its registered headquarters office in the Republic of Srpska and also to have the following activities registered: computer programming, computer consulting activities, ie. on computer systems, management of computer equipment and systems, wireless communication, repair of communication equipment, repair of electronic and optical equipment, repair of computers and peripheral equipment and repair of electrical equipment;
2) to provide guarantees for quality performance of work;
3) to have the personnel and technical equipment for the installation and servicing of the electronic fiscal device;
4) to have a positive business result in the last three financial years or until the moment of registration for the approval, ie the beginning of business if the applicant started working less than three years from the public invitation;
5) to have business premises in all areas where the Tax Administration manages its regional centers;
6) not to have any unpaid tax liabilities;
7) to submit the Cooperation Program (which must contain the rights, manner and deadlines for fulfilling the obligations of the fiscal system operator);
8) as well as to apply international standards in its business, which guarantees the quality performance of work.
According to the new rules, the taxpayer will have a right to choose to cooperate with any Fiscal system operator that has been approved in accordance with the conditions under examination. The costs of maintenance and support of electronic fiscal devices will be borne by the obligator of fiscalization, and will be determined by the List of expenses, issued by the fiscal system operator, with the prior consent of the competent Ministry.
The taxpayer and the approved Fiscal system operator chosen by him will need to regulate the mutual rights and obligations related to the maintenance and support of electronic fiscal devices by a contract.
The Minister of Finance will issue a Rulebook prescribing in more detail the conditions that fiscal system operators are obliged to meet, the manner and procedure of approving fiscal system operators, as well as the form and content of the register of fiscal system operators.
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