www.pwc.ba PwC Newsletter Pravilnik o izdavanju Potvrde o rezidentnosti/Rulebook on issuing Residence certificate March 2014 The material contained in this Newsletter is provided for general information purposes only and does not contain a comprehensive analysis of each item described. Before taking (or not taking) any action, readers should seek professional advice specific to their situation. No liability is accepted for acts or omissions taken in reliance upon the contents of this alert. www.pwc.ba PwC Newsletter U Službenim novinama Federacije Bosne i Hercegovine; br. 15/14 od 26.2.2014. godine, objavljen je Pravilnik o izdavanju potvrde o rezidentnosti („Pravilnik“). Pravilnikom su propisane procedure, potrebna dokumentacija, način izdavanja i izgled obrasca potvrde o rezidentnosti u Federaciji Bosne i Hercegovine, a za svrhu ostvarivanja prava pravnih i fizičkih lica po osnovu sporazuma o izbjegavanja dvostrukog oporezivanja. A Rulebook on issuing Residence certificate (“the Rulebook“) was published in the Official Gazette of the Federation of Bosnia and Herzegovina, No. 15/14, from 26 February 2014. The Rulebook shall regulate procedures, required documentation, manner of issuance and form of a Residence certificate in the Federation of Bosnia and Herzegovina, and for the purpose of realising rights of legal entities and physical persons, based on the Double Tax Treaty. Prema odredbama Pravilnika, rezidentni status u Federaciji Bosne i Hercegovine, dokazuje se Potvrdom o rezidentnosti na obrascu POR-1, ovjerenom od strane nadležne organizacione jedinice Porezne uprave Federacije Bosne i Hercegovine, prema sjedištu pravnog lica ili prebivalištu fizičkog lica. According to the provisions of the Rulebook, status of a resident in the Federation of Bosnia and Herzegovina shall be proved by a Residence certificate, using the form POR-1, verified by an authorised organisational unit of the Tax Administration of the Federation of Bosnia and Herzegovina, according to the legal entity or physical person residence. Potvrda o rezidentnosti izdaje se na osnovu podnesenog pismenog zahtjeva uz koji je potrebno dostaviti i dokumentaciju propisanu Pravilnikom. The Residence certificate shall be issued after submission of a written request, accompanied by other documentation, as prescribed by the Rulebook. Pravilnikom je također propisan postupak ovjeravanja obrazaca potvrde o rezidentnosti drugih država ugovornica. The Rulebook shall also regulate procedures for verification of Residence certificate forms of other Contracting States. Status rezidentnosti u drugoj državi ugovornici, nerezident dokazuje potvrdom o rezidentnosti koju je izdao i ovjerio nadležni organ druge države ugovornice. A non-resident shall prove their residence status in other Contracting State by Residence certificate, issued and verified by a competent institution of that other Contracting State. Potvrda o rezidentnosti u drugoj državi ugovornici podnosi se pri prvoj isplati nerezidentu, a ako ima više isplata istom nerezidentu, potvrda o rezidentnosti podnosi se svakih šest (6) mjeseci ako je nerezident fizičko lice, odnosno svakih dvanaest (12) mjeseci ako je nerezident pravno lice. Residence certificate in another Contracting State shall be submitted upon the first payment to a non-resident, and if more payments shall be made to the same nonresident, the Residence certificate shall be submitted every six (6) months, if the nonresident is a physical person, or every twelve (12) months if the non-resident is a legal entity. Pravilnik je stupio na snagu 27.2.2014. godine. This Rulebook came into force on 27 February 2014. Za sva dodatna pitanja slobodno nas kontaktirajte. Please feel free to contact us for any additional information. The material contained in this Newsletter is provided for general information purposes only and does not contain a comprehensive analysis of each item described. Before taking (or not taking) any action, readers should seek professional advice specific to their situation. No liability is accepted for acts or omissions taken in reliance upon the contents of this alert. www.pwc.ba PwC Newsletter Branka Rajičić Partner branka.rajicic@rs.pwc.com Tel: + 381 11 33 02 100 Mubera Brković Manager mubera.brkovic@ba.pwc.com Tel: + 387 33 295 234 PwC Bosnia and Herzegovina Fra Anđela Zvizdovića 1 71000 Sarajevo Bosnia and Herzegovina Tel: +387 33 295 234 Fax:+387 33 295 235 The material contained in this Newsletter is provided for general information purposes only and does not contain a comprehensive analysis of each item described. Before taking (or not taking) any action, readers should seek professional advice specific to their situation. No liability is accepted for acts or omissions taken in reliance upon the contents of this alert.