Porezna uprava Federacije Bosne i Hercegovine

Deadlines for Filing Income Tax Returns and Others Declarations in 2012

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Declaration of property tax

In accordance with cantonal tax laws, property (immovable property) tax return is to be filed by the end of January 2012, that is, by the end of February 2012 in Tuzla Canton where the prescribed deadline has been extended for one month.

Annual report on total salaries paid and other personal income (GIP -1022 form)

Employer/payer is to submit an annual report with information on paid salaries and other personal income in the year 2011 to the organizational unit of the Tax Administration of the Federation of BiH where their head office is located by 29 February 2012.

Annual declaration of income from joint self-employment activity (GPZ -1052 form)

Annual declaration of income from a joint self-employment activity for the year 2011 is to be filed with the competent organizational unit of the Tax Administration of the Federation of BiH by the principal person in the joint self-employment activity by filling in the prescribed form by 29 February 2012.

In addition to the GPZ-1052 form, a Specification for determining income from self-employment activity (SPR-1053) for taxpayers carrying out joint activities is to be filed by 29 February.

Annual declaration of personal income tax (GPD -1051 form)

Annual personal income tax return for the year 2011 is to be filed by a natural person/taxpayer with the competent organizational unit of the Tax Administration of the Federation of BiH by 31 March 2012.
In addition to the GPD-1051 form, self-employed taxpayers are to submit a Specification for determining income from self-employment (SPR-1053 form).
In addition to the GPD-1051 form, taxpayers leasing out their property are to submit a Breakdown of income and expenditure from leasing out property (PRIM-1054 form) by the end of March.

Report on paid salaries, realised benefits, and other taxable income from employment, paid contributions and advance payment of personal income tax (MIP 1023 Form)

Employer/payer is to file a monthly report on paid salaries with the competent organizational unit of the Tax Administration of the Federation of BiH by the 15th day of the month for the previous month.
The Deadline for submitting the MIP Form to the Relevant Branch office of the Tax Administration is 15 February for salaries paid in January 2012 including all salaries from the earlier period.

 

The forms can be downloaded at the web - site of the Tax Administration of FBiH.

 Tax Administration
of the Federation of Bosnia and Herzegovina