BOSNIA-HERZEGOVINA

VAT Policy

• Assisting the ITA in the establishment of a VAT Policy Advisory Unit responsible inter alia for the implementation of new legislation and procedures in line with government policy and targeted tax issues.




• Providing mentoring and advice to ITA and Governing Board in order to ensure that explanations, guidelines and advice, provided to all interested parties, including the public and the trading community, are in conformity with EU requirements.

Customs Policy and Procedures

• Ensuring that the practical application of the customs legislation and associated control procedures are consistently applied throughout BIH and in conformity with the acquis communautaire and WCO best practice.




• Strengthening the administrative capacity of the ITA to ensure the correct application of the VAT and Customs legislation in regard to imported and exported goods.




• Assisting ITA in define customs provisions in order to implement Simplified procedures.

IT – Support

• Ensuring that adequate resources are applied by the ITA Administration to support the IT sector.




• Provision of guidance, advice and identified training to IT personnel to ensure adequate development maintenance and sustainability of the IT systems.




• Assisting ITA in maintaining and further developing the Alice VAT System and to ensure sustainability of the system.

Law Enforcement

• Provision of ‘high level’ guidance and advice to senior management in strategic and operational planning.




• Assisting the Law Enforcement sector in continuing implementation of the proposals set out in the ‘Vision to 2010’ strategy document.




• Strengthening the administrative capacity of the ITA to investigate VAT fraud.




• Implementing IBM Strategy and develop Risk analysis system.

Governance and Enforced Collection

• Assistance in the continuing development of the ITA through the introduction of enhanced Internal Audit Strategy.




• Assisting ITA in designing training strategy and in supporting Training Centre.




• Assistance in developing legal framework and relevant tools in Enforced Collection sector.

Legislation

• Continuation of support to the ITA and experts in related work areas in the drafting of legislation and associated procedures which are in conformity with EU requirements, thus creating a uniform basis for the assessment and collection of tax.