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Pravilnik o izdavanju Potvrde o rezidentnosti/Rulebook on issuing

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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
[email protected]
Tel: + 381 11 33 02 100
Mubera Brković
Manager
[email protected]
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.
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