OVERVIEW OF INFORMATION AND REGULATION REGARDING COVID-19 EPIDEMIC
• State of emergency in RS: The Decision on Declaring a State of Emergency for the Territory of Republic of Srpska entered into force on 3 April 2020. Today, the President of Republic of Srpska, Željka Cvijanovic, issued the Legislative decree on deadlines and court proceedings in state of emergency for the territory of Republic of Srpska and the Legislative Decree on the misdemeanour of causing panic and disorder. These decrees have been published in the Official Gazette of the Republic of Srpska (No. 32/20 of 6 April 2020) and will enter into force tomorrow.
• Curfew:in RS from 8pm to 5am; in FBH from 8pm to 5am; in Brčko District from 9pm to 5am.
• The ban on the movement of persons who are 65 years old or elder in the Republic of Srpska and persons under 18 years and persons who are 65 years old or elder of the Federation of Bosnia and Herzegovina, save for persons over 65 years old in the RS that are allowed to move on the streets up to 13 April 2020, twice a week, on Tuesdays and Fridays, from 7 to 10 am.
• Entry into BiH:There is still the ban on entry to Bosnia and Herzegovina for foreign citizens coming from the areas with the intensive transmission of Coronavirus. All persons upon entering BH are admitted to the tent quarantines from where they are further sent to isolation for a period of 14 days (RS and FBiH) and for a period of 28 days (Brčko District).
• Borders:: Croatia, Serbia and Montenegro have closed their borders to BiH, and entry to these countries is only allowed to their nationals, foreigners who have a registered residence and truck drivers.
• Commercial District Court in Banja Luka published a notification of postponement of all hearings until 13 April 2020. The working hours of this court is from 9 am until 1 pm.
IMPORTANT DECISIONS
RS Government has adopted the following conclusions:
• Conclusion on the work of the customs service at Zvornik (Karakaj). Please find the conclusion at the following link: Conclusion.
• Conclusion on the implementation of the Instruction on the procedure for the donation of medicines, medical and other resources. Please find the conclusion at the following link: Conclusion.
• Conclusion on purchase of veterinary service readiness maintenance goods. Please find the conclusion at the following link: Conclusion.
• Conclusion on prohibition of movement on weekend days – ban on movement of citizens outside their place of residence from Saturday at 12 pm to Sunday at 6 pm. Please find the conclusion at the following link: Conclusion.
Postponement of tax payment in RS – The Government of Republic of Srpska has issued a Decision on temporary suspension of payment of tax liabilities (“Official Gazette of RS”, No. 28/2020) on the basis of income tax and fees for the promotion of common forest functions and fire protection fees under the 2019 annual tax return, which postpones the tax deadline from March 31 to June 30, 2020. According to this Decision, postponement of the payment applies to business entities (legal entities and entrepreneurs) that, due to measures for prevention of the spread of coronavirus, have difficulties in operating business, about which business entities submit a written statement to the Tax Authority of Republic Srpska. Taxpayers will settle the obligations that will be postponed under this decision by the end of 2020. The written statement form can be found at the following link: Statement form.The statement can be submitted by sending to the following email address email@poreskaupravars.org or faxing to the following numbers:
PC Banja Luka Port: 051 / 332-384, PC Prijedor: 052 / 234-691 or 052 / 240-850, PC Doboj: 053 / 241-950, PC Bijeljina: 055 / 210-868, PC Zvornik: 056 / 210-780, PC I. Sarajevo: 057 / 321-057, PC Trebinje: 059 / 271-831.
Postponement of tax payment in FBiH – The Tax Authority of the Federation of Bosnia and Herzegovina has also extended the deadlines for tax return as follows:
- Corporate income tax return – Form PP-801, Form PP-802, Form PP-803, Form PP-804 and Form PP-805 for 2019 until 30 April 2020;
- Dividend withholding tax filing (Form POD-815), Interest withholding tax filing (Form POD-816), Copyright tax withholding tax filing (Form POD-817), Other income withholding tax (Form POD-818), Statement of a legal entity for the purpose of exemption from withholding tax (Form OP-820), in relation to the prescribed deadline, the deadline is extended by 30 days;
- Annual Income Tax Return – Form GPD-1051 for 2019 to 30 April 2020;
- Income Tax Returns and Contribution Specifications: Form-2001 and Form 20001-A, for salaries paid in March, submit by 30 April 2020, and for salaries paid in April, submit by 30 May 2020;
- Independent entrepreneurs for paid contributions in March to submit Form 2002 or 2002-A by 30 April 2020, to submit paid contributions in April by 30 May 2020;
- Applications for accrued salary, income tax paid and contributions, Form MIP-1023 for salaries paid in March to submit by 30 April 2020, and for salaries paid in April, to submit by 30 May 2020.
Sime Šolaje 1, 78000 Banjaluka
Republic of Srpska, Bosnia & Herzegovina
T | F +387 51 962 600
office@dimitrijevicpartners.com
© 2021 Dimitrijević & Partners. All rights reserved.