Fiscal subject related
It is stated by the Tax Administration that the operator of the fiscal system, while on the field, encounters the unavailability of a certain number of fiscalization taxpayers, which slows down the entire process of switching to new fiscalization.
The Law on Fiscalization defines this process by deadlines, which means that the operator is also obliged to deliver to taxpayers the hardware or software solution necessary for the operation of the electronic fiscal device approved by the Tax Administration of the Republic of Srpska within the given deadline, as the Tax Administration announced.
This institution of the Republic of Srpska also reminds taxpayers that the Law on Fiscalization specifies that taxpayers are obliged to harmonize their operations with the Law within the deadlines prescribed by the Rulebook on Fiscalization Dynamics, so there is no confusion who the subjects belonging to the first group are.
Also, a taxpayer who misses the prescribed deadlines will be considered to have not harmonized his business with the provisions of the law and is not in the new fiscalization system, as he is obligated to be. In that case, the Tax Administration of the Republic of Srpska can issue a decision ordering the taxpayer to eliminate the identified irregularities and possibly be fined. If the taxpayer does not act according to the decision, the Tax Administration of the Republic of Srpska is authorized to take a measure of temporary prohibition of performing activities, as the statement added.
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