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
- 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
- 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;
- Acting as a court expert in front of
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
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.
Dajana Topic (firstname.lastname@example.org),
Banja Luka and Sarajevo
Tel: +387 51 961 610