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www.pwc.ba PwC Newsletter
The material contained in this Newsletter is provided for general information purposes only and does notcontain a comprehensive analysis of each item described. Before taking (or not taking) any action,readers should seek professional advice specific to their situation. No liability is accepted for acts oromissions taken in reliance upon the contents of this alert.
Pravilnik o transfernimcijenama Federacije Bosne iHercegovine/Ordinance ontransfer pricing in theFederation Bosnia andHerzegovina
August 2016
www.pwc.ba PwC Newsletter
The material contained in this Newsletter is provided for general information purposes only and does notcontain a comprehensive analysis of each item described. Before taking (or not taking) any action,readers should seek professional advice specific to their situation. No liability is accepted for acts oromissions taken in reliance upon the contents of this alert.
U Službenim novinama Federacije BiH broj67/16 od 26. augusta 2016. godine objavljen jePravilnik o transfernim cijenama (Pravilnik).
Pravilnik detaljnije uređuje primjenu pojedinih metoda transferne cijene, utvrđivanje transfernih cijena i postupak dokazivanjatransfernih cijena. Pravilnik definiše pojampovezanih lica kao sva fizička ili pravna lica koja direktno ili indirektno posjeduju ilikontrolišu 25% udjela u kapitalu rezidenta ili25% glasačkih prava. Pravilnik uvodi novinu i propisuje da se povezanim licem ima smatrati ilice za koje se utvrdi da sa poreznimobveznikom svjesno ulazi u poslovni odnos sciljem prijenosa dobiti, te će se takve transakcije tretirati kao da su izvršene između povezanih lica.
Pravilnik propisuje organizaciju dokumentacijeza transferne cijene (TP dokumentacija) na dvanivoa:
o dokumentacija za potrebe lokalnogpravnog lica u FBiH („local file“)
o dokumentacija na nivou grupe(„master file“)
Master file dokumentaciju dužna su dostavitimultinacionalna pravna lica koja ostvarujukonsolidovani bruto prihod iznad 1,5 milijardiKM. Pravilnikom je propisan obrazac TP 901 -godišnji izvještaj o kontrolisanimtransakcijama multinacionalnog pravnog licakoji je porezni obveznik dužan podnijetiPoreznoj upravi do 31. marta tekuće godine za prethodnu godinu.
Odredbe vezane za obaveze multinacionalnihpravnih lica primjenjivat će se od 01.01.2018. godine.
Pravilnik propisuje obrazac za podnošenjegodišnjeg izvještaja o kontrolisanimtransakcijama. Porezni obveznici (lokalnapravna lica), čiji iznos kontrolisanih transakcija prelazi 500.000 KM, dužni su ovaj izvještajpodnijeti Poreznoj upravi FBiH do 31. martatekuće godine za prethodnu godinu (Obrazac TP-902).
The Ordinance on Transfer Pricing (theOrdinance) has been published on 26 August2016, in the FBiH Official Gazette no. 67/16.
The Ordinance regulates in detail theapplication of transfer pricing methods, thedetermination of transfer prices and theprocedure for transfer pricing argumentation.The Ordinance defines the term of relatedparties as all individuals and legal entities whodirectly or indirectly own or control 25% ofshares in capital of a resident or 25% of votingrights. It also introduces a new provision thatprescribes the following: a company thatenters into a business relationship with ataxpayer for a purpose of transferring profitwill be considered as a related party and suchtransactions will be considered as transactionscarried out between related parties.
The Ordinance prescribes organisation oftransfer pricing (TP) documentation on twolevels:
o documentation required for a locallegal entity in the FBiH (“local file”)
o group level TP documentation(“master file”)
Multinational legal entities that achieve totalgross revenue over BAM 1,5 billion are obligedto submit the master file documentation. TheOrdinance prescribes a form TP-901 - annualreport on controlled transactions ofmultinational legal entities that has to besubmitted by the taxpayer to the Tax Authorityno later than 31 March 2016.
Provisions that prescribe obligations related tomultinational legal entities will be applicablestarting from 01 January 2018.The Ordinance prescribes a form for theannual report on controlled transactions.Taxpayers, whose total amount of controlledtransactions exceeds the threshold of BAM500.000, are obliged to submit the report tothe Tax Authority FBiH by 31 March of thecurrent year for the previous year (the TP-902Form).
www.pwc.ba PwC Newsletter
The material contained in this Newsletter is provided for general information purposes only and does notcontain a comprehensive analysis of each item described. Before taking (or not taking) any action,readers should seek professional advice specific to their situation. No liability is accepted for acts oromissions taken in reliance upon the contents of this alert.
Porezni obveznici nisu dužni podnijetikompletnu TP dokumentaciju prilikompodnošenja godišnjeg izvještaja okontrolisanim transakcijama (TP-902).Kompletna TP dokumentacija dostavlja sePoreznoj upravi u roku od 45 dana od prijemazahtjeva Porezne uprave za dostavu iste.
TP dokumentacija treba biti na jednom odslužbenih jezika u upotrebi u BiH s tim dadokumentacija na nivou grupe („master file“)može biti na engleskom jeziku, uz pravoPorezne uprave da zahtjeva prevod.
Odredbama Pravilnika uveden je postupakuklanjanje dvostrukog oporezivanja u FBiH zagrupu koja na teritoriji FBiH posluje putemviše povezanih lica ukoliko povezana licaispunjavaju kriterije propisane Pravilnikom. Utu svrhu je propisan obrazac TP-900 - godišnjaprijava za uklanjanje dvostrukog oporezivanjakod transfernih cijena koji se podnosi Poreznojupravi do 31. marta tekuće godine za prethodnu godinu.
Pravilnik je stupio na snagu 27. augusta 2016.godine.
Ukoliko imate dodatnih pitanja vezanih za ovupublikaciju, slobodno nas kontaktirajte.
Taxpayers are not obliged to submit full TPdocumentation when submitting the annualreport on controlled transactions (TP-902).Full TP documentation is submitted within 45days from the day it was requested by the TaxAuthority.
TP documentation should be in one of the BiHofficial languages, while the group leveldocumentation (“master file”) can be inEnglish. The Tax Authority reserves the rightto request translation of TP documentation.
Provisions of the Ordinance introduce a doubletaxation evasion procedure in the FBiH forgroups that conduct business activities on theFBiH territory through multiple related partiesunder the condition prescribed by theOrdinance. For this purpose, the Ordinancesets forth a form TP-900- annual return ondouble taxation evasion on transfer pricingthat is submitted to the Tax Authority by 31March of the current year for the previous year.
The Ordinance came into force on 27 August2016.
If you have any further questions regarding thispublication, feel free to contact us.
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