The Law on Excise Duties in BiH is being changed in favor of the tobacco industry

21.07.2021. / 16:34

BANJA LUKA – The Law on Excise Duties in BiH should be amended to help the tobacco industry, which has complained because it has to pay excise duties long before other taxpayers.

Foto: Pixabay

At the session of July 27, the deputies of the House of Representatives of the Parliament of BiH will have before them the Proposal of the Law on Amendments to the Law on Excise Duties in BiH.

It is planned to change only three articles of the Law, and the explanation states that the representatives of the tobacco industry constantly addressed the Management Board of the Indirect Taxation Authority (ITA) of BiH, as well as the Administration itself, emphasizing the amendment of the Law.

They require a shift in the obligation to pay excise duties on the first turnover, and thus to be equated with taxpayers who trade other excise products.

“According to the current law, the excise tax on tobacco products is paid when taking over the excise stamps, while with other products it is paid during the first trade or when the products are imported. In practice, this means that the amount of excise duty on tobacco products was paid even a few months before the products were imported or the products were placed on the market. “, is stated in the explanation of the proposed amendments to the Law.

It is also pointed out that such a way of paying excise duty produces a significant burden for both producers and importers, which results in a reduction or cessation of production, ie a reduction in imports, which ultimately leads to a strengthening of the gray market in this area Single account.

Indirect Taxation Authority of BiH prepared a preliminary draft of amendments to the Law on Excise Duties in BiH, at the initiative of representatives of the tobacco industry, a year ago. The ITA Steering Board supported this.

At that time, they pointed out that there was a decline in revenues from the excise tax on tobacco products, which continued this year.

In the first four months of this year, on the basis of excises on tobacco and tobacco products, 226.2 million KM were collected, which is for 65.6 million KM less compared to the first four months of last year, when due to the coronary virus pandemic, a drastic decline was also recorded compared to previous years.

CAPITAL: Svjetlana Šurlan

Source: – Informacija je capital by

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