IMPLICATIONS FOR THE APPLICATION OF THE LAW ON INCOME TAX
DOI:
https://doi.org/10.59417/nir.2017.11.149Keywords:
rights to tax exemption, Profit Tax Act, Ordinance on the Application of the Profit Tax ActAbstract
In this paper, the authors consider the application of the Rulebook on the application of the Law on Income Tax, and subsequent amendments to the tax relief introduced
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in the form of incentives and exemptions on the basis of exports. It starts from the assumption that the adopted by the amendments to the Rulebook on the application of the Profit Tax Act of 16th April 2013, there is the possibility of exercising the right to exempt income tax on the basis of exports of goods and services. The authors note that in spite of the entry into force of amendments to this Rulebook and in connection with legal relief, their application creates an obstacle to the efficiency of the business and the competitiveness of the service providers, which are elaborated through the work. The work relies on the experience of Brčko District legal entities, taxpayers, during the inspection by tax inspectors.
References
Pravilnik o izmjenama i dopunama Pravilnika o primjeni Zakona o porezu na dobit („Službeni glasnik Brčko distrikta BiH“, br.: 9/11, 40/12 i 9/13).
Zakon o porezu na dobit („Službeni glasnik Brčko distrikta BiH“, br.: 60/10, 57/11 i 33/12).
Zakon o porezu na dodanu vrijednost („Službeni glasnik BiH“, br.: 9/05, 35/05 i 100/08).
Direktiva Vijeća 2006/112/EZ o zajedničkom sustavu poreza na dodanu vrijednost („Službeni list Evropske unije“, br.: 347).
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