ЗАШТИТА ПРАВА ПОРЕСКИХ ДУЖНИКА ПРЕД УПРАВНИМ ОРГАНИМА У РЕПУБЛИЦИ СРПСКОЈ И У БОСНИ И ХЕРЦЕГОВИНИ
PROTECTION OF TAX DEBTORS’ RIGHTS BEFORE ADMINISTRATIVE AUTHORITIES IN REPUBLIKA SRPSKA AND IN BOSNIA AND HERZEGOVINA

Summary/Abstract: Tax procedure is a special administrative procedure in which administrative bodies (active tax entities) and tax debtors (passive tax entities) interact in order to resolve tax matters. The first instance tax (administrative) procedure is completed by deciding on the tax administrative matter, i.e. by passing the administrative act of the tax authority, which applies the tax and other regulations to the specific case in order to determine the rights and obligations of the tax debtor. Since the tax administration is a one-sided expression of the will of an active tax entity in a tax procedure, the adopted decision does not necessarily have to be favorable for the party (the passive tax entity). In such a case, the party can use the allowed legal remedies for the purpose of protecting his/her rights and legal interests . Although the protection of human rights in the Constitution of Bosnia and Herzegovina, as well as in the Constitution of the Republic of Srpska, is one of the basic constitutional provisions, the legislators within B&H have additionally regulated and guaranteed the taxpayers’ rights in the provisions of the Administrative Procedure Act of Bosnia and Herzegovina, the Administrative Procedure Act of Republika Srpska, and the as well as in the Indirect Taxation Procedure Act and the Tax Procedure Act of Republika Srpska. In this paper, considering the different tax jurisdictions within Bosnia and Herzegovina, the the author elaborates on the guaranteed taxpayers’ rights and the legal remedies available to the tax debtor as an institute for the protection of the guaranteed rights within the jurisdiction of the Tax Administration of Republika Srpska, and within the jurisdiction of the Administration for Indirect Taxation of Bosnia and Herzegovina.

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