By adopting this decision, the members of the Board declared the new minimum and specific excise duty on cigarettes and tobacco, which will be applied from January 1, 2018.
According to the adopted decision, which is based on the Law on excises in BiH, from January 12018, the minimum excise will amount to 2.60 BAM instead of 2.42 BAM, and the specific excise instead of 1.35 BAM will be 1.50 BAM for pack of 20 cigarettes.
The tobacco smoking excise tax is set at 80 percent of the minimum excise tax and will amount to 104 BAM instead of the current 96,80 BAM per kilogram.
Taxpayers and other persons dealing with the cigarette trade are obliged to list the stocks of cigarettes on January 1 and submit the inventory list to the competent regional center of the Indirect Taxation Authority until January 7, 2018, while the calculation of excise must be submitted by January 17 in order to calculate the difference.
The taxpayers are obliged to submit a calculation of the retail price, formed in accordance with this decision, to the competent regional center of the Indirect Taxation Authority until November 30, 2017.
Today, the Board of Directors adopted the Decision on determining the amount of diesel fuel used for the needs of mines, thermal power plants and railroads, which will not pay for tolls in 2018.
(Source: Fokus.ba)