Bosnia and Herzegovina

FBiH tax administration

FBiH tax returns

The deadline for submission of the annual tax return is 31 March of the following year.

FBiH payment of tax

In the Federation of Bosnia and Herzegovina, monthly social security contributions have to be paid along with salary payment, but no later than by the end of the following month for the previous month. Salary taxation specifications have to be submitted to the tax authorities on the same day when payment of salary and contributions was made, but no later than one day after payment was made.

RS tax administration

RS tax returns

Annual tax returns have to be submitted by 31 March of the following year for previous year.

RS payment of tax

In Republika Srpska, monthly salary taxation specifications have to be submitted to the tax authorities by the 10th day of the following month for the previous month.

BD tax administration

BD tax returns and payment of tax

In Brčko District, the period for reporting withheld PIT is one month. An annual tax return is not required in the event when the entire PIT due is considered to be calculated and paid through monthly withholdings from income. If this is not the case, annual tax returns have to be submitted by 28 February of the following year.