Rulebook on the establishment and maintenance of the Register of tax levies and non-tax levies in the Republic of Srpska

This Rulebook specifies the contents and update process of the Register, which represents the official record of all tax levies and non-tax levies paid by taxpayers in the Republic of Srpska. The Register aims to protect taxpayers and reinforce legal certainty through several key objectives. These include protecting the principles of the tax system of the Republic of Srpska, ensuring the transparency of public revenue collection, setting the basis for monitoring and analysis of the burden on citizens and businesses, and supporting the establishment of a permanent system that improves the business environment and boosts economic competitiveness. The Register contains data on all tax levies and non-tax levies introduced in compliance with the laws of the Republic of Srpska. The data presented in the Register are sorted by type of tax levy and non-tax levy. The Register includes information such as revenue code, tax levy or non-tax levy name, law introducing a tax levy or non-tax levy to the RS tax system, payer, tax levy or non-tax levy base, rate or absolute value, recipient of revenue generated from collection of tax levy or non-tax levy, payment deadlines, and competent authority that proposes regulations on tax levies or non-tax levies. The Initial register of tax levies and non-tax levies is an overview of all the tax levies and non-tax levies that are applicable in the Republic of Srpska. It is established in line with valid regulations as on the day of entry into force of this Rulebook and is verified by the Government of the Republic of Srpska. The payers of tax levies and non-tax levies, competent Ministries and institutions may submit their comments to the Ministry within 60 days from the day of approval of the Initial register. The Ministry shall make all necessary modifications and amendments to the Initial register based on received comments and within the period of 60 days upon expiration of the deadline as specified in Article 7, paragraph 3, of the Rulebook. Upon expiration of the period, the data in the Register shall be final. Once the Register has been established, the data in the Register shall be entered, modified, or removed in accordance with rules as defined by the Rulebook. The data in the Register shall be entered, modified, amended, or removed by the Ministry. All modifications and amendments to the data contained in the Register shall be made upon written request by the authorized drafter or proposer of the act which introduced a tax levy or non-tax levy to the RS tax system, modified, or eliminated it. The authorized drafter or proposer of the act shall submit this act, once approved by competent authority and published in the Official Gazette of RS, together with the request to introduce into, modify, amend, or remove from the Register the tax levy or non-tax levy. The Rulebook enters into force on the eighth day from the day of its publication in the Official Gazette of the Republic of Srpska. The layout of the Register is given in Annex 1 to this Rulebook and constitutes its integral part.