Bosnia and Herzegovina

Individual - Significant developments

Last reviewed - 03 February 2022

The new Law on Tax Procedure in Republika Srpska (RS) introduced a penalty from 10,000 to 30,000 konvertibilna marka (BAM) for non-compliance with regulations on employee registration the day before the start of employment. Additionally, the penalty for the responsible person is from BAM 3,000 to BAM 9,000.