Federal Ministry of Finance has adopted a new Rulebook on assignation of ID numbers, registration, identification and records on taxpayers on the territory of the Federation of Bosnia and Herzegovina (the "Rulebook"). This Rulebook is published in the Official gazette of FBiH no. 69/17 and will be applicable from October 1, 2017.
In general, the same Rulebook provides additional rules and details when it comes to registration of the non-resident taxpayers. It also obliges the banks to inform the relevant Tax Authority about opening or deletion of the non-resident bank accounts and about the data on such account holders.
In addition, the Rulebook has also introduced novelties and additional rules such as new submission forms, detailed procedure on assignment of ID numbers by the type of an entity, ex-officio registration procedure, detailed list of documents that have to be submitted for each specific procedure and similar.
The Rulebook also stipulates that the tax ID will remain the same if a company changes its corporate seat from Brcko District or Republika Srpska to the Federation of Bosnia and Herzegovina.