The Tax Administration of the Federation of BiH has competence over the enforcement and execution of activities in the sphere of all kinds of federal, cantonal, city and municipal taxes, contributions, duties, special fees, membership fees of tourist boards, membership fees of chambers of trades and crafts and tax offence fines.
The main activities and operation of the Tax Administration of the Federation of BiH are regulated by the Tax Administration of the Federation of BiH Act (Official Gazette of the Federation of BiH number: 33/02, 28/04, 57/09 and 40/10).
This Act regulates the basis for implementation of all tax laws, the Act on Unified System for Registration, Control and Collection of Contributions and the Act on Contributions in the Federation of Bosnia and Herzegovina and relevant subordinate legislation, and defines specific tax violations and sanctions thereof.
If provisions of the Act governing the organization and management of the Tax Administration, the cooperation between the Tax Administration and other government agencies, the rights and obligations of the Tax Administration and taxpayers, taxpayer identification and registration, filing tax returns and payment of taxes, assessment and collection of taxes, enforced collection of tax liabilities, inspectional supervision, calculation and collection of interests, deduction and refund of overcharged taxes, statute of limitations on assessment, tax collection and refund, appeals against tax decisions, administrative fines for tax violations, subordinate legislation and tax advice are regulated differently by other federal laws, the provisions of this law will take precedence over other provisions in the said areas.