Bosnia and Herzegovina: BH’s Republic of Srpska issues rulebook on tax adviser licence

International Tax Review is part of Legal Benchmarking Limited, 4 Bouverie Street, London, EC4Y 8AX

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Bosnia and Herzegovina: BH’s Republic of Srpska issues rulebook on tax adviser licence

Sponsored by

Eurofast Bulgaria
intl-updates-small.jpg

Almost 10 years after the adoption of the Law on Tax Consultancy, on February 14 2018 the Ministry of Finance adopted the 'rulebook' on tax advisers' licences (rulebook), which then entered into force on February 22 2018.

The rulebook prescribes conditions and procedures for obtaining a tax adviser's licence and for the registration of tax agencies. As a result, tax consulting services may be provided by individuals or legal entities. Individuals may acquire a licence once they have completed a tax programme and passed an exam as prescribed by the rulebook.

The tax adviser exam can be taken by a candidate who meets the following requirements:

  • Holds a university degree in the field of economics or law; and

  • Has at least five years of experience in the field of tax.

The candidate must pass an examination in the following areas:

  • Administrative and tax procedures;

  • The basis of the tax system and tax policy of Bosnia and Herzegovina, Republic of Srpska, Federation of Bosnia and Herzegovina and Brcko District;

  • The basis of accounting and auditing;

  • Commercial law; and

  • Public finances and financial law.

Among other duties, a tax adviser's role includes:

  • Providing expert assistance in tax issues;

  • Representation before tax and judicial authorities in tax administrative procedures, tax disputes, appeals before the Constitutional Court of Bosnia and Herzegovina and the Human Rights Court in Strasbourg; and

  • Acting as a court expert in front of public authorities.

Based on the rulebook, the Ministry of Finance of the Republic of Srpska will establish and maintain registers on tax advisers, tax consulting agencies and other tax professionals.

Since the fiscal sector and taxation in Bosnia and Herzegovina is becoming more complex, the adoption of this rulebook is expected to bring numerous benefits to both taxpayers and tax authorities.

more across site & shared bottom lb ros

More from across our site

Kingsley Napley’s claimants are arguing that taxing the provision of education breaches the European Convention on Human Rights
While pillar two can progress without the US, it won’t reach the same heights without American involvement, argues Renáta Bláhová, founding partner of BMB Partners Taxand
There are unanswered questions as to how foreign investors could reclaim money via tax credits, advisers suggested
Amid an ever-changing tax environment, India’s advisory market is bustling with competition ahead of the 2025 World Tax rankings and ITR Awards
The deal comes after PwC had accused Paul McNab of using confidential information; in other news, McDermott hired a new London tax head from a US rival
Looking at transfer pricing simplification is “obviously helpful”, but it should be done in line with current standards, a senior government figure reportedly said
The UK Government’s plans to close the tax gap via increased HM Revenue and Customs investment have failed to impress local tax advisers
Under the merged scheme for R&D tax relief introduced last year, rules on contracted out R&D have changed. James Dudbridge argues for a proactive approach when reviewing companies’ commercial arrangements
Cultural nuances could account for tax advisers’ perceived poor cost management, a local partner told ITR
Updated rules represent a significant shift in the Luxembourg TP landscape and emphasise the need for robust arm’s-length calculations, says Vanessa Ramos Ferrin of TransFair Pricing Solutions
Gift this article