The Rulebook amending the Rulebook on the Dynamics of Fiscalization for the New Fiscalization in the Republic of Srpska

The Republic of Srpska has published amendments to the Rulebook on Dynamics of Fiscalization in the "Official Gazette" No. 83/24, effective October 2, 2024. The key change extends the deadline for publishing the public call for the second group of fiscalization taxpayers from six to ten months, with the new deadline set for January 29, 2025. This public call will outline the specific deadlines for the initiation of fiscalization for the second group

An announcement by the tax authorities in the Republic of Srpska stating that the Rulebook amending the Rulebook on the dynamics of fiscalization has been published.

In the "Official Gazette of the Republika Srpska,"  No. 83/24, the Rulebook on Amendments to the Rulebook on Dynamics of Fiscalization was published. This regulation goes into force on October 2nd, 2024, replacing the previous version of the Rulebook. 

The Rulebook mentioned above amending the Rulebook on Dynamics on Fiscalization ("Official Gazette of the Republika Srpska,"  No. 83/24) amended Article 5, paragraph 3 of the Rulebook on Dynamics on Fiscalization ("Official Gazette of the Republika Srpska,"  Nos. 26/24 and 80/24).

By amending paragraph 3 of Article 5. of the mentioned Rulebook, the deadline for publishing the public call for the second group of fiscalization taxpayers has been extended from six to ten months from the date of entry into force of the Rulebook on Dynamics on Fiscalization.

According to the aforementioned changes, the deadline for the Tax Administration to publish the second public call for the initiation of the initial fiscalization procedure for the second group of fiscalization taxpayers is January 29th, 2025. That means that the public call with the exact deadlines for the second group of taxpayers will be published by the tax authorities until January 29th, 2025, as a part of the tax authority's obligation to announce it.