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Page Number (./04D ./QRK:K_rsHIWXxyu v  - . > ? c d r s ~  000000000 000000000000000(00H0000 0M-K(   8FILE 00 0 0 0 00(00X00/0/0/ 0/ 0/0/ 0/ 0/ 0/ 0/000H0000X0X0X0X0X0X0X0X0X0X0X0X0X0X0X0X0X0X0X0X0X0X0X0X0X0X0X0X0X0X0X000(00(00X0rX0X0rX0X0rX0X0rX0@0X0X0, ///2  >  *,2!l,R$1{™MYױ9 .(@F( L#( $   c hA. `bulldozer20S`T0S`T#" B S  ? |@! x:$d/0++ :: :*urn:schemas-microsoft-com:office:smarttagsStreet;*urn:schemas-microsoft-com:office:smarttagsaddressB*urn:schemas-microsoft-com:office:smarttagscountry-region9*urn:schemas-microsoft-com:office:smarttagsplace Xvv IPQUdm  _e 334DR:  5`+Ȇ -H 8Q @kFx= hh^h`o(P-1(   8FILEࡱ> BDA%` 4bjbjNN .6,,l,q,HHHHHHHH$h9HHHHHHH+HHHH:,H< pX÷^ 0 A0q:Rh($HHHHHHH HHHqHHHH BRCKO DISTRICT Labor Law (Official Gazette of the Brcko District, No. 7/00) (Articles related to volunteer or trainee work) Current text: Voluntary Work Article 21 If it is requested by law or rulebook that for certain profession the full time employee needs to have expert examination and adequate work experience, employer may employ the person, who ahs obtained adequate education but does not have required work experience, as volunteer to be trained and to obtain thus required experience. The period of voluntary work referred to in Paragraph 1 of this Article is counted as trainee work and work experience required for that profession within which employee tries to obtain necessary work experience. Voluntary work referred to in Paragraph 1 of this Article may last one year at the longest if not otherwise stipulated by law. Contract on voluntary work is concluded in writing. The manner and duration of voluntary work and expert examination are determined by law, collective agreement, or rulebook. Employer shall provide the person on voluntary work with the vacation; breaks during the day and the right based on insurance in case of injury at work and professional disease under the same conditions as for the full time employees. Suggested text: Trainee work Not yet existing to be introduced (1) An employer may conclude employment contract with trainee for as long as the training term prescribed fOQ-1(   8FILEor the profession in question. The contract is concluded in writing and one copy is submitted to the responsible Employment Bureay within 5 days from its conclusion for the purpose of registering and control. A person is considered as trainee if s/he has graduated from the secondary school, high school or university, being employed for the first time in that occupation, who needs to, according to law, pass the professional exam and previous work experience in his/her occupation or profession. Not yet existing - to be introduced (2) After expiry of the training period, trainee passes expert examination in his/her profession or occupation, and in accordance with law, other regulation or the rulebook. While performing the training, trainee is entitled to 80% of minimum income before taking professional exam, wich is paid by employer. Also, employer provides for disability insurance in case of injury at work. Trainee is entitled to health insurance, as it is stipulated by regulations regarding unemployed persons. These benefits are provided by the responsible Employment Bureau. (in that case, it is no extra expense; they are just treated as if they were unemployed) Trainee is entitled to daily repose during work and between two consecutive work days. Voluntary Work Article 21 As an exception to not yet existing 1 of this Law, employer may conclude with a trainee a training contract without having concluded employment contract (voluntary work), if professional exam or work experience are legal conditions for establishment of labor relation of trainee (voluntary work). A person is considered as volunteer if s/he has graduated from the secondary school, high school or university, being employed for the first time in that occupation, who needs to, according to law, have passed the professional exam or previous work experience in his/her occupation or profession. The period of voluntary work referred to in Paragraph 1 of this Article is counted as trainee work and work experience required for that profession within which employee tries to obtain necessary work experience. Voluntary work referred to in Paragraph 1 of this Article may last as long as the duration of the training is prescribed, according to law, for that specific occupation or profession. Contract on voluntary work is concluded in writing and one copy is submitted to the responsible Employment Bureay within 5 days from its conclusion for the purpose of registering and control. Volunteer is entitled to health insurance, as it is stipulated by regulations regarding unemployed persons. These benefits are provided by the responsible Employment Bureau. The employer will pay 35% of minimum wage for each volunteer to the Employment Bureau, which covers insurance of the volunteer in case of injury at work or professional disease. Volunter is entitled to daily repose during work and between two consecutive work days. Comment: As it can be seen, the most acceptable approach is the one found in the Labor Law of RS since this way volunteers are granted all the rights granted to trainees (except the right to salary. Given that it is employers obligation to report concluded contracts to competent employment bureau within strictly determined time frame, this would prevent the known practice of "black labor market", since inspectors would be entitled to press offense charges against legal entities and responsible individuals in case they find that contract have not bee reported to the bureau. The very act of reporting of contract implies the need to establish proper registers so that the cases of abuse committed by bureaus would be easily established. On the other hand, if the obligation of employer to pay for health insurance during voluntary work remained, the number of volunteers who would obtain required experience for independent work would drop. That is why the proposal accepts the previous stance, only modified, to have this type of coP-9(   8FILE sts covered by entities and Br ko District via institutions tasked with employment and health and pension insurance. It is expected to see resistance to the changes of budgets, since for this purpose one needs to earmark the funds, but advantages in terms of increased number of concluded contract on voluntary work, and thus the increased number of young people would seek their first job i BiH, would very soon prove the advantages of this manner of providing insurances In the year in which we are to expect a huge number of bankruptcies, thus a huge numbe r of job losses and unemployed persons, the participation of the State in the employment of youth would be very effective and the money needed for that may be ensured in many ways, as it has been stated above. Proposals given here remain valid, particularly in terms of general attitude to the effect that taxes and contributions levied for employment and labor relations need to be considerably, as well as in terms of producing a global program of education of required human resources rather that the education of those who w~    8 9 ̻̬{j_j{H,h<56B*CJOJQJmHnHphuh<6CJOJQJ h<6CJOJQJmHnHu#h<56CJOJQJm HnHuh< h<6CJ h<>*CJh<OJQJmHnHuh<CJOJQJmHnHu h<5CJOJQJmHnHuh<CJmHnHuh<>*CJmHnHuh<CJOJQJ h<CJh<5CJOJQJN~~vmmmmvvvmm $1$a$gd<$1$gd<ukd$$IfTl4q$)%  04 laf4p yt<T $$Ifa$gd< 4  O P     $1$gd<1$^`gd< & F W1$^gd<$ & F W1$^a$gd< $1$^a$gd<$ & F W1$^a$gd< $1$a$gd<   8 9 qrjkDEnS-)(   8FILE  BULLDOZER EFFORT ROADBLOCK SUBMISSION FORM REPUBLIKA SRPSKA Roadblock titleR 20 Statewide Amendments of Provisions on Training and Volunteer Labor Labor Law (Official Gazette the Republic of Srpska, No. 38/00, 40/00, 41/00, 47/02) (Articles related to volunteer or trainee work) Current text: Trainee work Article 29 An employer may conclude employment contract with an employee in training for a period of one year, if law, collective agreement, or rulebook do not prescribe otherwise. A person is considered as trainee i s/he has graduated from the secondary school, high school or university, being employed for the first time in that occupation, who needs, according to law, to have expert examination passed as the precondition or previous work experience in his/her occupation or profession. Article 30 After expiry of the training period, trainee passes expert examination in his/her profession or occupation, an in accordance with law, other regulation or the rulebook. While performing the training, trainee is entitled to salary and all other rights base on labor relations, in accordance with law, collective agreement, rulebook or individual labor contract. Voluntary work Article 31 As an exception to Article 29, Paragraph 1 of this Law, employer may conclude with a trainee a training contract without having concluded employment contract (voluntary work), if expert exam or work experience are legal conditions for establishment of labor relation of trainee (voluntary work). Voluntary work may last as long as the duration of practical experience is prescribed, according to law, for that specific occupation or profession. Duration of voluntary work as referred to in Paragraph 1 of this Article is counted as the training term and the work experience as precondition for work in certain work places. Article 32 Volunteer is entitled to: protection at work; daily repose during work and between two consecutive work days; health insurance and pension and disability insurance n case of injury at work or professional disease, in accordance with law. Suggested text: Trainee work Article 29 An employer may conclude employment contract with trainee for as long as the training term prescribed for the profession in question. The contract is concluded in writing and one copy is submitted to the responsible Employment Bureay within 5 days from its conclusion for the purpose of registering and control. A person is considered as trainee if s/he has graduated from the secondary school, high school or university, being employed for the first time in that occupation, who needs to, according to law, pass the professional exam and previous work experience in his/her occupation or profession. Article 30 After expiry of the training period, trainee passes expert examination in his/her profession or occupation, and in accordance with law, other regulation or the rulebook. While performing the training, trainee is entitled to 80% of minimum income before taking professional exam, wich is paid by employer. Also, employer provides for disability insurance in case of injury at work. Trainee is entitled to health insurance, as it is stipulated by regulations regarding unemployed persons. These benefits are provided by the responsible Employment Bureau. (in that case, it is no extra expense; they are just treated as if they were unemployed) Trainee is entitled to daily reposeRx-4(   8FILE during work and between two consecutive work days. Voluntary work Article 31 As an exception to Article 29, Paragraph 1 of this Law, employer may conclude with a trainee a training contract without having concluded employment contract (voluntary work), if professional exam and work experience are legal conditions for establishment of labor relation of trainee (voluntary work). Voluntary work may last as long as the duration of the training is prescribed, according to law, for that specific occupation or profession. Duration of voluntary work as referred to in Paragraph 2 of this Article is counted as the training term and the work experience as precondition for work in certain work places. The contract is concluded in writing and one copy is submitted to the responsible Employment Bureay within 5 days from its conclusion for the purpose of registering and control. A person is considered as a volunteer if s/he has graduated from the secondary school, high school or university, being employed for the first time in that occupation, who needs to, according to law, have passed the professional exam or previous work experience in his/her occupation or profession. Article 32 Volunteer is entitled to health insurance, as it is stipulated by regulations regarding unemployed persons. These benefits are provided by the responsible Employment Bureau.The employer will pay 35% of minimum wage for each volunteer to the Employment Bureau, which covers insurance of the volunteer in case of injury at work or professional disease. Volunteer is entitled to daily repose during work and between two consecutive work days. /AB! # 1 K L 6723CDQR]޺ǩǓnjziz h9[ 6CJOJQJmHnHu#h9[ 56CJOJQJmHnHu h9[ 6CJ h9[ >*CJh9[ CJO JQJmHnHu h9[ 5CJOJQJmHnHuh9[ 5>*CJOJQJ h9[ CJh9[ 5CJOJQJ h9[ CJh9[ CJOJQJ&jh9[ CJOJQJUmHnHuh9[ /@ABQkd$$Ifl4q$)%  6` 0)%4 laf4p yt9[ $$&`#$/Ifa$gd9[ gd9[ gd9[ gd9[ $a$gd9[  BRSQQI@ $1$a$gd9[ $1$gd9[ kd$$IfTlq0 $  04 lapyt9[ T $$Ifa$gd9[ $$If^a$gd9[ " # 1 2 ? @ K L 0 1 < = U-@(   8FILE #2B3R6rt/!1A2aqQB#3C ?PU-Tf6ԧI+b-,{3ɠR?fT6JbC˶䁩{&v#.9S4@6yYIw٨~;QJBIN$cizSP@4ֆVz~hRBnj؄sȧ pPN{gVm q7eйT +_fщCԤG5 aBnq%1:2⺗cn$)$dvECUj^ 4 h@*8 JcM]\J߶-@3e^X9SV nj]bO) lwmHk:2^jfM:]v3./hʘ*FHʀ sz%=Fn-%WxFRJ 1}u۰}7>g*օ)BСcq91e8V9Q )뿣*hRrZˆ\'+*V:R5^ҹںr"?/uVCe$#u4<9=GI.V)r-݌uĨGv&6?Mg1VVP˹@$zk?P_ht•Uz-^*>ևf4Y-h>b:]Pq*}q+nK*OU%鳦.a$-(q]줟*}uZOFFtȻZeF#92Mv(r]dW+NvԧF !G7Ϳ*_~|g$#Ub.U*ׇCL=J ]·ϮVwg g[: ]uMeV҇R3=5oxJvbˊe QT%0Omb 4 hɧh8ۨ) q@EV Z lHP $gʴOu:cżJ2} a;$OF1- FPLYmJP2vsN1i6~{S"[^j0C$m*P|A/op-J)T ! wʷ's=բ[МL.⸔+0H3 h@u v:%Ft>nX}TY+(99Lc;jf3mYmO*=t h$$If!vh5 5#v #v:V lq 0,5 54pT$$IfTV-O(   8FILE !vh5)%#v)%:V l4q  0,5)%4f4p TUW-N(   8FILE@@@ NormalCJ_HaJmH sH tH P@P Heading 1$$@&a$5CJ OJQJ\^JT@T Heading 2$$@&a$5>*CJOJQJ\^JF@F Heading 3$$@&a$ 5OJQJF@F Heading 4$@&56CJOJQJF@F Heading 5$@&5CJOJQJ\F@F Heading 6$@&5>*CJOJQJDAD Default Paragraph FontVi@V  Table Normal :V 44 la (k(No List 4@4 Header  !4 @4 Footer  !0>@0 Title$a$CJ@B@"@ Body Text56CJOJQJ>P@2> Body Text 2 CJOJQJDQ@BD Body Text 3$a$ CJOJQJVC@RV Body Text Indent$h^ha$ CJOJQJ./01AXOQabkl000000000 0000000 0 00000000 000000 000X0X0X0X0X0X0X0X0@0X0X00 ///2   k    *,2!l,R$1{™MYױ9 .@F( TH0   c hA. `bulldozer20S`T0S`T#" B S  ?|@^4A^tA^Aqq}y9*urn:schemas-microsoft-com:office:smarttagsplace=*urn:VX-N(   8FILEschemas-microsoft-com:office:smarttags PlaceName=*urn:schemas-microsoft-com:office:smarttags PlaceType u_d}bi331AQl`3SEIwBk{ f`{(dbqN;,ju ?D3g$  B)*NRn/'|@g,\G&J\d]Sh\^ e?2k2Wdupm ^`OJQJo(^`o(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.hh^h`B*OJQJo(hhh^h`.88^8`.L^`L.  ^ `.  ^ `.xLx^x`L.HH^H`.^`.L^`L.^`o(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.^`o(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.hhh^h`.h88^8`.hL^`L.h  ^ `.h  ^ `.hxLx^x`L.hHH^H`.h^`.hL^`L.hh^h`.^`o(.WY-H(   8FILE^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.hh^h`o(.88^8`.L^`L.  ^ `.  ^ `.xLx^x`L.HH^H`.^`.L^`L.hhh^h`.h88^8`.hL^`L.h  ^ `.h  ^ `.hxLx^x`L.hHH^H`.h^`.hL^`L.^`OJPJQJ^Jo( ^`OJQJo(o ^`OJQJo( P P ^P `OJQJo(   ^ `OJQJo(o ^`OJQJo( ^`OJQJo( ^`OJQJo(o ``^``OJQJo(^`o(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.^`o(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.hh^h`o(.^`6o(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.^`5o(.^`.pLp^p`L.@ @ ^@ `.XZ-J(   8FILE^`.L^`L.^`.^`.PLP^P`L.^`o(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.Gk{ ^`3du]S&Jj2kqN;EI B)Rn/|@3g$ ?eRX)cU.u'-1A5@(H?@{@@UnknownGz Times New Roman5Symbol3& z Arial?5 z Courier New;Wingdings"1eh+;FRԦs=sRRYQn4d2HX ?.u2Benjamin HerzbergPreferred CustomerT             Oh+'0 $ D P \ ht|Benjamin Herzberg NormalPreferred Customer3Microsoft Office Word@Ik@+@b韷@bJRY[-\(   8FILE!"#՜.+,0 hp|  OHR$'  TitleZ\-(   8FILE%&' ( !"#$%&'()*+,-./0123456789:<=>?@ABDEFGHIJMRoot Entry F`Z`OData 1Table9WordDocument*SummaryInformation[<(   8FILE)(;DocumentSummaryInformation8CCompObjq  FMicrosof*t Office Word Document MSWordDocWord.Document.89q@FNAM<36?-34?A2`59/7?4.)z;4>z ?..34=) ?((34?z56?>;45?)1.5* 5(6>z;41S;7?4>7?4.z5?(z54z9/..34=z;4>z?"*5(.34=z5z6/78?(z559@ FILEbFNAMg\OI Ւ2K#8FILEbࡱ> ,.+%`  bjbjNN .,, n   $` h # ^-(   8FILE  !"$%&'()*-Root Entry FPq/Data  1TableWordDocument.SummaryInformation(DocumentSummaryInformation8#CompObjq  FMicrosoft Office Word Document MSWordDocWord.Document.89q]r(   8FILEX@FNAM<36?-34?A2`59/7?4.)z;4>z ?..34=) ?((34?z56?>;45?)1.5* 5(6>z;410;>5*.354z5?93)354z54z.?7*5(;(#z75(;.5(3/7t>59@ FILEhFNAM>l`w$8FILEhࡱ> /1.%`  bjbjNN .,,$ $ $ 8\ h H $:h} } }   } "   }   C sE$ k\0H,2 2C2C( "    H} } } } $   `-(   8FILE$$If!vh5 5#v #v:V lq 0,5 54pythT$$If!vh5)%#v)%:V l4q  0,5)%4f4p ythT_a-(   8FILED`D hNormalCJPJ_HaJmH sH tH P`P h Heading 1$$@&a$5CJ OJQJ\^JZ`Z h Heading 3$$d@&6CJKHOJQJaJX`X h Heading 4$$d0$@&:CJKHOJQJaJR`R h Heading 5$$d@&CJKHOJQJaJ:@: h Heading 7 <@&P`P h Heading 8$$@&a$5CJOJQJ\^J` `` h Heading 9 $$-D@&M a$5CJOJQJ^JDA@D Default Paragraph FontRi@R  Table Normal4 l4a (k@(No ListVB`V h Body Text$hd`ha$CJOJQJaJXR`X hBody Text Indent 2$`a$ 57aJPC`P hBody Text Indent ` OJQJaJ>P`"> h Body Text 2 CJaJhDQ`2D h Body Text 3$a$ OJQJaJ4678EFhst~?@=>M W X ,-'"#./TUHITUWX./BCst0 0 0 @0@0@0@0@00000 0 0x00000000000000000000000000000H00'0'0'0`b-(   8FILE0#0#0#0#0#00I0I0I0I0I0I0I0I80I0000000H00t0t0t0t67EFhR0mX0 P0`mP0 P0 X0P07Z0  0##t B ##>^\?^@^]A^B^6C^<6h h `~ ~ v9*urn:schemas-microsoft-com:office:smarttagsplaceB*urn:schemas-microsoft-com:office:smarttagscountry-region=*urn:schemas-microsoft-com:office:smarttags PlaceName=*urn:schemas-microsoft-com:office:smarttags PlaceType h |hqrxKPjo%',BEV [ 4 = > D F K x{MRisuz3h1K?h@I678E./t@ (:`  P@UnknownGz Times New Roman5Symbol3& z Arial; Batang9Garamond"qhRԦRԦ&2&2!242HX)?h2Roadblock titlePreferred CustomerPreferred CustomerOh+'0 ( H T `lt|Roadblock titlePreferred CustomerNormalPreferred Customer1Microsoft Office Word@F#@ao-(   8FILE@|9c&՜.+,0 hp|  2' Roadblock title Titled-(   8FILEࡱ> OQN%` bjbjNN ..,,o 0,,,8dD32(   p3r3r3r3r3r3r3$#5h7p3( ((33T,T,T,(p3T,(p3T,T,12 `,N)l2230327V+70272( jT,=#%   33+X   3((((d,,  =Roadblock titleR 17 Easing BiH Entry Visas regime for Foreign Nationals from several CEE countriesAction item: None of the above solutions require changes to the laws and regulations but only to the implementation policy: The Council of Ministers and respective state ministries are authorized under law to make all of these changes in the form of decisions/guidelines. Point 1: A decision should be made as follows: DECISION on establishment of standing no visa regime for citizens of the Czech Republic, Hungary, Slovakia and Poland on entry, exit or transit via Bosnia and Herzegovina I Permanent no visa regime shall be established for citizens of the Czech Republic, Hungary, Slovakia and Poland on entry to, exit from, or transit via, Bosnia and Herzegovina. II The Decision shall become effective on the day of its enactment. III The Decision shall be published in both the BH and the Entity Official Gazettes. -------end of decision------ Point 2: Ministry of Foreign Affairs of BiH and the State Border Service should immediately issue a reminder in writing to all SBS border units on: all countries with no-visa regime for their citizens citizens of countries who may enter with ID card only (without passport) the issuing of visas (including group visas) All of the above should be consistently implemented at all international crossing points requiring consistent enforcement and uniform criteria of currce-(   8FILEent procedures as per Law in force. Appendix: Bosnia and Herzegovina Entry Visa Regime According to the provisions of the Law on Immigration and Asylum, the Council of Ministers of Bosnia and Herzegovina is exclusively authorized to determine the list of countries whose citizens do not require visa to enter Bosnia and Herzegovina. Ministry of Human Rights and Refugees and the Ministry of Security of Bosnia and Herzegovina is the institution authorized to pass and supervise enforcement of bylaws in respect to visa and residence of foreigners in Bosnia and Herzegovina. The citizens of 39 countries do not require entry visa for Bosnia and Herzegovina. Embassies and consular missions of Bosnia and Herzegovina exist in 41 countries. Out of this number, embassies and/or consular missions exist in 14 countries whose citizens need visa to enter BiH. Therefore, entry visa for Bosnia and Herzegovina is not required, or is easily obtainable via embassies and consular offices for the citizens of 53 countries listed in the below table. Visas to travelers in organized groups can be issued at the border crossings. LIST OF COUNTRIES WHOSE CITIZENS DO NOT NEED A VISA TO ENTER BiHLIST OF COUNTRIES WITH PERMANENT BiH DIPLOMATIC/CONSULAR MISSIONSPRIVATEAUSTRALIA AUSTRIA BELGIUM CANADA CROATIA DENMARK FRANCE GERMANY GREAT BRITAIN GREECE ITALY JAPAN KUWAIT MACEDONIA MALAYSIA NETHERLANDS NORWAY QATAR RUSSIA SLOVENIA SPAIN SWITZERLAND SWEDEN TURKEY UNITED STATES OF AMERICA VATICAN YUGOSLAVIA ANDORRA BRUNEI FINLAND ICELAND IRELAND LIECHTENSTEIN LUXEMBOURG MALTA MONACO NEW ZEALAND PORTUGAL SAN MARINOPRIVATEAUSTRALIA AUSTRIA BELGIUM CANADA CROATIA DENMARK FRANCE GERMANY GREAT BRITAIN GREECE ITALY JAPAN KUWAIT MACEDONIA MALAYSIA NETHERLANDS NORWAY QATAR RUSSIA SLOVENIA SPAIN SWITZERLAND SWEDEN TURKEY UNITED STATES OF AMERICA VATICAN YUGOSLAVIA ARGENTINA CHINA EGYPT HUNGARY INDIA INDONESIA IRAN ISRAEL JORDAN LIBYA PAKISTAN SAUDI ARABIA SOUTH AFRICA UNITED ARAB EMIRATES     Page  PAGE 1 of  NUMPAGES 2 fu X  U V ƹݹ͹ݗr`Or!jmh8CJOJQJU#h+>h8CJOJQJmHsHjh8CJOJQJUh8CJOJQJh85CJOJQJ h85h8CJOJQJmHsHh86CJOJQJmHsHh856CJOJQJ h856h86CJOJQJ h86h8h85CJOJQJhI{CJOJQJh8CJOJQJfgtuy z RPPNNkd$$IfTlq0 @&   0&4 lapytI{T$If $$If^a$$a$oz X Y [ \   P Q U V \ ] df-(   8FILE $a$$a$$a$$a$] 6Fg $$Ifa$$a$$ & Fa$$ & Fa$ ! & F h^~x~~~~~~~~~$If$Ifx$Ifrkd$$ IfTlQ0#04 laT !Px- >noprsuvxy{IJ}y}y}y}ylZlZ"jh80JCJOJQJUhh80JCJOJQJhh2jh2Uh85CJOJQJ h+>h8CJOJQJmH sH !jh8CJOJQJU#h+>h8CJOJQJmHsHjh8CJOJQJU h+>h8CJOJQJmHsHh8CJOJQJ h+>h8CJOJQJmHsH!'.7=IPWpx  $$Ifa$$If%-4<JQ]dnw$If $$Ifa$x$If !(/5>KXmn pkd$$IfTl0#04 laT $$Ifa$noqrtuwxz{$a$ eg-(   8FILE h85CJOJQJh2h8h8CJOJQJh80JCJOJQJh"jh80JCJOJQJUh$hI{0JCJOJQJhmHnHu ,1h/ =!Q"Q#n$n% $$If!vh5 5 #v #v :V lq 0&,5 5 4pytI{T$$If!vh55#v:V lQ0,54T$D$TDDD  D   D     D  @D  gD  D  !"D#$%  &'$D$TDDD  D   D     D  @Dfh-(   8FILE  gD  D  !"D#$%  &'$$If!vh55#v:V l054T@@@ NormalCJ_HaJmH sH tH P@P Heading 1$$@&a$5CJ OJQJ\^JT@T Heading 2$$@&a$5>*CJOJQJ\^JJ@J Heading 3$$@&a$5CJOJQJP@P Heading 4$$@&a$56CJOJQJ^JDA@D Default Paragraph FontVi@V  Table Normal :V 44 la (k(No List 4@4 Header  !4 @4 Footer  !0U@0 Hyperlink>*B*:@":  Footnote TextCJ@&@1@ Footnote ReferenceH*@B@B@ Body Text$a$ CJOJQJ>P@R> Body Text 2 CJOJQJ.)@a. 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G'DM$<fyF@a+EP mN:VL gC +>2I{8fg   F m n o q t w z @QQйGQQ @@UnknownGz Times New Roman5Symbol3& z Arial?5 z Courier New;Wingd ings"1ehJ;FRԦs=sn n Qn4di i 2QHX ?+>2Benjamin HerzbergPreferred Customer0         jl-(   8FILE!Oh+'0 $ D P \ ht|Benjamin HerzbergNormalPreferred Customer3Microsoft Office Word@F#@+@@Nn "#$km-(   8FILE%՜.+,0 hp|  OHRi '  Title&'(l-(   8FILE)  "#$%&'()*+,-./0123456789:;<=?@ABCDEGHIJKLMPRoot Entry* F@RData =1Table!+8WordDocument..SummaryInformation(>DocumentSummaryInformation8FCompObjq+  FMicrosoft Office Word Document MSWordDocWord.Document.89q,@FNAMm<36?-34?A2`59/7?4.)z;4>z ?..34=) ?((34?z56?>;45?)1.5* 5(6>z;41?-z*5639#z<5(z?4.(#z,3);)t>59@@Ru(   FILEFNAM C!FT 8FILEࡱ> JLI%` bjbjNN <,,6666J4oooACCCCCC$j h"rgM"og|AAV@~ )'÷6 E T0QxD#.D#D#$o0"ooogg  ooo d bp->(   8FILE !"  !"$%&'()*+,-./0234o5(   8FILE#5678:;<=>?@CRoot Entry F@jEData 1Table#jWordDocument.4SummaryInformation(1DocumentSummaryInformation$89CompObjq  FMicrosoft Office Word Document MSWordDocWord.Document.89q%`@FNAM<36?-34?A2`59/7?4.)z;4>z ?..34=) ?((34?z56?>;45?)1.5* 5(6>z;415;7?4>7?4.z559@ FILEFNAMv&='Տ7a8FILE{-;(   8FILEIX of this law indicate that it has a corporate tax liability when economic activity conducted in all three fiscal jurisdictions (Federation, Republika Srpska, Brcko District and outside BiH) is taken into account, the competent authorities in the three fiscal jurisdictions will exchange information and determine the allocation of corporate profit tax due to the relevant fiscal jurisdiction. If consolidated economic activity results in the taxpayer having an overall loss for corporate income tax purposes under this law after taking into account results from all three BiH fiscal jurisdictions and economic activity outside BiH, no corporate income tax liability whatsoever will arise. Note: this stipulates that companies incorporated in the Brcko District only pay and file their corporate tax liability in BiH and that other provisions in the law will address how other fiscal jurisdiction income must be reported and allocated between the fiscal jurisdictions. Amend (by deletion of original text) Article 4 and add the following: The taxpayer who is a non resident of the Brcko Bosnia and Herzegovina, pays corporate income tax, on the profit realized by making business in the territory of the Brcko District. A taxpayer who is a non resident of the Brcko District but is a resident of Republika Srpska or the Federation of Bosnia and Herzegovina is not liable to report its corporate income tax liability to the Brcko District Tax Authorities. Such non resident taxpayers report their entire Bosnia and Herzegovina corporate tax liabilities under the applicable corporate income tax legislation only in their place of residence and must indicate in their corporate income tax returns their level of economic activity in other fiscal jurisdictions (Federation of Bosnia and Herzegovina, Republika Srpska, Brcko District) if the taxpayers economic activity is conducted through a fixed place of business (permanent branch office or permanent place of business) in other fiscal jurisdictions on the territory of Bosnia and Herzegovina. Note: this removes the obligation of a non resident companies who are incorporate inside BiH in the RS or Federation from reporting and paying corporate income tax in Brcko and states that they will pay corporate income tax only in their place of incorporation (where the law that they file under will require them to declare other BiH fiscal jurisdiction income as this amended Federation law will). Amend Article 31 The following amendments are needed: If the taxpayer - the resident of the Brcko District makes profit by doing business outside the territory of Bosnia and Herzegovina by the provisions of this law he/she is eligible for a credit in the amount of the paid corporate income tax outside the territory of the Federation. The tax credit from paragraph 1 of this article can not be higher than the amount that would be reached by implementing the tax rate from article 22 of this law, on profit earned outside the territory of Bosnia and Herzegovina. In the sense of this law, the tax credit is considered the amount for which the calculated corporate income tax is deducted. The provision in paragraph 3 of this article is implemented if an agreement about declining double taxation has not been signed. Note this is needed as we are removing the need to pay and file corporate tax elsewhere inside BiH already a tax credit is still needed if for example, a Brcko company has a branch in Croatia which is subject to Croatian corporate profit tax. Amend Article 32 The following amendments are needed: For the mother company - the resident of the Brcko District, the calculated corporate income tax can be reduced for the amount that is consistent with the tax paid by his branch offices outside the territory of Bosnia and Herzegovina, for the profit that has been included in the revenues of the mother company. The mother company, in the sense of this law is considered to be the legal entity that owns shares or parts ^s-(   8FILE Roadblock titleR 13 Protecting the stocks of BiHs fruit/nut trees Moratorium on cutting and exporting of logs and lumber of these species FEDERATION OF BOSNIA AND HERZEGOVINA Suggested text: ORDER on temporary prohibition of cutting and trading fruitwoods in state owned and private forests and possessions It is temporary prohibited to cut and trade fruitwoods in state owned and private forests and possessions, except for needs of cultivation and sanitary cuttings, in order to prevent decimation of those wood species. Cultivation and sanitary cuttings shall be inspected and controlled by relevant inspection authorities and according to procedures which are to be established. This order shall take effect day after its publication in Official Gazette of FBiH.       h  hdW5 hdW56 hdW5>*hdWCJOJQJhdW5CJOJQJhdWQkd$$IfTlq0 $  04 lapytdWT $$Ifa$gddW$$If^a$gddW  > ? @   zzzzff$ & F hh^ha$gddW$a$gddW$a$gddWukd$$IfTl4q$)%  04 laf4p ytdWT          rt-(   8FILE$a$gddW,1h/ =!"#$% $$If!vh5 5#v #v:V lq 0,5 54pytdWT$$If!vh5)%#v)%:V l4q  0,5)%4f4p ytdWT  su-(   8FILE  D`D dWNormalCJPJ_HaJmH sH tH DA@D Default Paragraph FontRi@R  Table Normal4 l4a (k(No List>P`> dW Body Text 2 CJOJQJ>?@000 00 00 0 000000 00 00000000X0X>?@00 0 0 000 0 000000 00 0X0 X0      0&     W^X^t9*urn:schemas-microsoft-com:office:smarttagsplaceB*urn:schemas-microsoft-com:office:smarttagscountry-region @` /4 e?^`6o(.^`.pLp^p`L.tv-(   8FILE@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.e1K?dW @I3@.u0@UnknownGz Times New Roman5Symbol3& z Arial; Batang"qhRԦRԦuu!r42HX)?dW2Roadblock titlePreferred CustomerPreferred Customer Oh+'0 ( H T `lt|Roadblock titlePreferred CustomerNormalPreferred Customer2Microsoft Office Word@Ik@bJ@LEuuw-(   8FILE.+,0 hp|  ' Roadblock title Titlev-N(   8FILE  !"#$%'()*+,-0Root Entry F`E2Data  1TableBWordDocument.SummaryInformation(DocumentSummaryInformation8&CompObjqSy-(   8FILE  $1$a$gd9[  $1$gd9[ 1$gd9[ $1$a$gd9[ $1$gd9[ $1$gd9[ 1$gd9[ $1$a$gd9[  67BC]^r23CDQR]^ $1$a$gd9[ $1$gd9[ gd9[ $1$gd9[ $ & F1$a$gd9[ $1$a$gd9[ 1$gd9[  $1$gd9[ rsLM  $1$a$gd9[  $1$gd9[ 1$gd9[ $1$a$gd9[ ǸǸh1K?h9[ CJOJQJh9[ 56CJmHnHu#h9[ 56CJOJQJmHnHuh9[ CJOJQJmHnHu h9[ 6CJOJQJmHnHu h9[ 5CJOJQJmHnHu,h9[ 56B*CJOJQJmHnHphu  1$gd9[ $1$a$gd9[ $1$a$gd9[ ,1h/ =!"#$% F 1{™MYױ9JFIFHHC    $.' ",#(7),01444'9=82<.342C  2!!22222222222222222222222222222222222222222222222222Tb; !1A"Qaq#2B3R6rt/!1A2aqQB#3C ?PU-Tf6ԧI+b-,{3ɠR?fT6JbC˶䁩{&v#.9S4@6yYIw٨~;QJBIN$cizSP@4ֆVz~hRBnj؄sȧ pPN{gVm q7eйT +_fщCԤG5 aBnq%1:2⺗cn$)$dvECUj^ 4 h@*8 JcM]\J߶-@3e^X9SV nj]bO) lwmHk:2^jfM:]v3./hʘ*FHʀ sz%=Fn-%WxFRJ 1}u۰}7>g*օ)BСcq91e8V9Q)뿣*hRrZˆ\'+*V:R5^ҹںr"?/uVCe$#u4<9=GI.V)r-݌uĨGv&6?Mg1VVP˹@$zk?P_ht•Uz-^*>ևf4Y-h>b:]Pq*}q+nK*OU%鳦.a$-(q]줟*}uZOFFtȻZeF#92Mv(r]dW+NvԧF !G7Ϳ*_~|g$#Ub.U*ׇCL=J ]·ϮVwg g[: ]uMeV҇R3=5oxJvbˊe QT%0Omb 4 hɧh8ۨ) q@EVZ lHP $gʴOu:cżJ2} a;$OF1- FPLYmJP2vsN1i6~{S"[^j0C$m*P|A/op-J)T ! wʷ's=բ[МL.⸔+0H3 h@u v:%Ft>nX}TY+(99Lc;jf3mYmO*=t h$$If!vh5)%#v)%:V l4q  6` 0)%,5)%4f4p yt9[ $$If!vh5 5#v #v:V lq 0,5 54pyt9[ Ty-!(   8FILED@D 9[ NormalCJPJ_HaJmH sH tH Z@Z 9[ Heading 1$<@&5CJ KH OJQJ\^JaJ \@\ 9[ Heading 2$<@& 56CJOJQJ\]^JaJT@T9[ Heading 3$$@&a$5CJOJQJmHnHuD@D 9[ Heading 4$@&5CJOJQJT@T9[ Heading 5$$@&a$5CJOJQJmHnHuX@X9[ Heading 6$$@&a$56CJOJQJmHnHu> @> 9[ Heading 9 $$@&a$5DA@D Default Paragraph FontRi@R  Table Normal4 l4a (k@(No ListVB@V 9[q|-(   8FILE of other legal entities, under the conditions determined by this law. The branch office, in the sense of this law is considered to be the legal entity in whose capital the mother company is participating under the conditions determined by this law. Note (similar to Article 31) this is needed as we are removing the need to pay and file corporate tax elsewhere inside BiH already a tax credit is still needed if for example, a Brcko company has a branch in Croatia which is subject to Croatian corporate profit tax. Amend Article 33 The mother company, who has without stooping worked for at least a year, that comes before submitting the tax return, and has held 25% or more shares, i.e., parts of the non resident branches, has the right for the tax credit mentioned in article 32 of this law. The taxpayer in paragraph 1 of this article is obliged to submit to the authorized tax administration of the Brcko District office (herein: Tax administration) the appropriate proof about the amount  of its participation in the capital of the non resident branch, the length of the period in which the participation took part, and the tax paid by the branch outside the territory of Bosnia and Herzegovina together with its tax return and tax balance. Note (similar to Article 31, 32) this is needed as we are removing the need to pay and file corporate tax elsewhere inside BiH already a tax credit is still needed if for example, a Brcko company has a branch in Croatia which is subject to Croatian corporate profit tax. Amend Article 46 The taxpayer is obliged to submit the tax return sheet filled with correct information, to the authorized tax administration branch within 30 days from the end of the deadline determined for submitting the annual accounting of business results. Besides the tax return, the taxpayer submits the tax balance and other documents regulated by this law. The tax return sheet should indicate revenues generated by the taxpayer by its permanent branch office s of permanent place of businesses that it has (if any) in other fiscal jurisdictions (Republika Srpska, Federation) of Bosnia and Herzegovina and those derived from outside the territory of Bosnia and Herzegovina. The tax balance from paragraph 2 of this article is regulated by the Brcko District Revenue Agency. Note: this is needed to give a legal basis that the tax return indicates other fiscal jurisdiction activity. Add New Article 58 (previous Article 58 becomes Article 59 etc) When the tax return indicates that the taxpayer has a corporate income tax liability for the fiscal reporting period and that this corporate income tax liability may be attributed to activities relating to a permanent branch office of permanent place of business in other fiscal jurisdictions (Republika Srpska, Federation) of Bosnia and Herzegovina, the competent Authorities o f the Bosnia and Herzegovina fiscal jurisdictions will be obliged to determine and agree the allocation of relevant amounts of c orporate income tax between these fiscal jurisdictions. Note: This obliges the competent authorities (i.e. the entity and Brcko tax administrations to allocate the corporate income tax revenues between themselves. They will need to establish a working group to do this). Allocation of the corporate tax revenues becomes an administration issue for governments and not the job of the taxpayer. 678Fh7 > _ j l Wplm9:KWnnevo:IZ!!'":#K#${}-(   8FILE 谹䰇䰇䰇hJ@5OJQJhJ@OJQJhJ@7CJOJQJhJ@57CJOJQJhJ@6OJQJhJ@56CJOJQJhJ@6CJOJQJhJ@h1K?hJ@>*CJOJQJhJ@CJOJQJ hJ@CJhJ@5CJOJQJ2678EFhVQQQQQOgdJ@kd$$IfTlq0 $  04 lapytJ@T $IfgdJ@$$If^a$gdJ@ *k l |lglbZb$a$gdJ@gdJ@ gdJ@$-DM a$gdJ@ukd$$IfTl4q$)%  04 laf4p ytJ@T $$Ifa$gdJ@ l m  X Y -.VWplm9:KgdJ@$a$gdJ@`gdJ@`gdJ@$a$gdJ@gdJ@Kpqomnev9:IZa &"'":#`gdJ@ $1$`a$gdJ@ $1$a$gdJ@$1$gdJ@ $`a$gdJ@gdJ@`gdJ@$a$gdJ@:#K#@$A$$$%%L&M&&&&&0)1)**$a$gdJ@$a$gdJ@ $`a$gdJ@$a$gdJ@$a$gdJ@gdJ@$%%%M&&&&0)1)**꾺hJ@hJ@6OJQJhJ@5CJOJQJhJ@6CJOJQJhJ@56CJOJQJhJ@CJOJQJhJ@:CJOJQJ ,1h/ =!"#$% |~-(   8FILE$$If!vh5 5#v #v:V lq 0,5 54pytJ@T$$If!vh5)%#v)%:V l4q  0,5)%4f4p ytJ@T}-(   8FILED`D J@NormalCJPJ_HaJmH sH tH Z`Z J@ Heading 3$$d@&6CJKHOJQJaJX`X J@ Heading 4$$d0$@&:CJKHOJQJaJR`R J@ Heading 5$$d@&CJKHOJQJaJ:`: J@ Heading 7 <@&` `` J@ Heading 9 $$-D@&M a$5CJOJQJ^JDA@D Default Paragraph FontRi@R  Table Normal4 l4a (k@(No ListVB`V J@ Body Text$hd`ha$CJOJQJaJXR`X J@Body Text Indent 2$`a$ 57aJPC`P J@Body Text Indent ` OJQJaJ>P`"> J@ Body Text 2 CJaJh"<678EFhklmXY-.VWp l m 9:Kpqomnev9:IZa&':K@ALM0!1!""0 0 0 000000000 0 0 00000000000000000000000000H00(000000000(000~-(   8FILE00000(00000(0000080000000000H0067EFh0!1!""R0mZ0 R0mP0 P0 X0R07Z0 Z0Z0Z0@ 0!$*l K:#**+^,^ !-^d.^/^O0^O!1^<2^3^64^Ԏ5^d56^d7^8^)9^E:^|;^487<^tx8=^t87 JJWbbo"      Smmk"  9*urn:schemas-microsoft-com:office:smarttagsplaceB*urn:schemas-microsoft-com:office:smarttagscountry-region= *urn:schemas-microsoft-com:office:smarttags PlaceName=*urn:schemas-microsoft-com:office:smarttags PlaceType `     | @IJP!&gpqw.78>@E[^ \ a 8 = OT gpqw-2# , - 3 t!y!" "33h""1K?J@@I678E"@ ?@{"P@UnknownGz Times New Roman5Symbol3& z Arial; Batang9Garamond"qhRԦRԦ'_>'_>!24u"u"2-(   8FILEHX)?J@2Roadblock titlePreferred CustomerPreferred CustomerOh+'0 ( H T `lt|Roadblock titlePreferred CustomerNormalPreferred Customer1Microsoft Office Word@F#@@6v?'_ -(   8FILE!՜.+,0 hp|  >u"' "Roadblock title Title#$<(   8FILE%  !"&#$%&()*+,-./012345689:;<=>@ABCDEFIRoot Entry F`FUKData 1Table'VWordDocument.<SummaryInformation('7DocumentSummaryInformation8?CompObjq  FMicrosoft Office Word Document MSWordDocWord.Do<-(   8FILE Roadblock titleR 02 Double Corporate Profit Taxation Action item: Modify the following legislation: Corporate Tax Law FBiH, RS, Brcko FEDERATION OF BOSNIA AND HERZEGOVINA Corporate Tax Law (Official Gazette of the Federation of Bosnia and Herzegovina, No. 32a/97 and 29/000 Relevant Articles that require amendment are set out below. Actual amendments are in bold. Comments and explanations are in italics. Amend Article 3 and add the following: The taxpayer from article 2 of this law is a resident of the Federation who makes profit on the territory of the Federation. A resident, in the sense of this law is a corporation that has been established or has a residency registered in the court register on the territory of the Federation. A resident of the Federation who conducts economic activity in other fiscal jurisdictions of Bosnia and Herzegovina (Republika Srpska and the Brcko District) through a fixed place of business (permanent branch office of permanent place of business) is liable to report its entire economic activity and financial results to the relevant competent Federation Authority including economic activity conducted in the Republika Srpska and Brcko District in accordance with the provisions of Chapter IX (Determination and Payment of Corporate Income Tax) of this law. Corporate profit tax liabilities will be calculated only under the provisions of this law. If a taxpayers reporting in accordance with the provisions of Chapter IX of this law indicate that it has a corporate tax liability when economic activity conducted in all three fiscal jurisdictions (Federation, Republika Srpska, Brcko District and outside BiH) is taken into account, the competent authorities in the three fiscal jurisdictions will exchange information and determine the allocation of corporate profit tax due to the relevant fiscal jurisdiction. If consolidated economic activity results in the taxpayer having an overall loss for corporate income tax purposes under this law after taking into account results from all three BiH fiscal jurisdictions and economic activity outside BiH, no corporate income tax liability whatsoever will arise. Note: this stipulates that companies incorporated in the FBiH only pay and file their corporate tax liability in BiH and that other provisions in the law will address how other fiscal jurisdiction income must be reported and allocated between the fiscal jurisdictions. Amend (by deletion of original text) Article 4 and add the following: The taxpayer who is a non resident of Bosnia and Herzegovina, pays corporate income tax, on the profit realized by making business in the territory of the Federation. A taxpayer who is a non resident of the Federation but is a resident of Republika Srpska or the Brcko District of Bosnia and Herzegovina is not liable to report its corporate income tax liability to the Federation of Bosnia and Herzegovina Tax Authorities. Such non resident taxpayers report their entire Bosnia and Herzegovina corporate tax liabilities under the applicable corporate income tax legislation only in their place of residence and must indicate in their corporate income tax returns their level of economic activity in other fiscal jurisdictions (Federation of Bosnia and Herzegovina, Republika Srpska, Brcko District) if the taxpayers economic activity is conducted through a fixed place of business (permanent branch office or permanen-(   8FILEt place of business) in other fiscal jurisdictions on the territory of Bosnia and Herzegovina. Note: this removes the obligation of a non resident companies who are incorporate inside BiH in the RS or Brcko from reporting and paying corporate income tax in the Federation and states that they will pay corporate income tax only in their place of incorporation (where the law that they file under will require them to declare other BiH fiscal jurisdiction income as this amended Federation law will). Amend Article 31 The following amendments are needed: If the taxpayer - the resident of the Federation makes profit by doing business outside the territory of Bosnia and Herzegovina by the provisions of this law he/she is eligible for a credit in the amount of the paid corporate income tax outside the territory of the Federation. The tax credit from paragraph 1 of this article can not be higher than the amount that would be reached by implementing the tax rate from article 22 of this law, on profit earned outside the territory of Bosnia and Herzegovina. In the sense of this law, the tax credit is considered the amount for which the calculated corporate income tax is deducted. The provision in paragraph 3 of this article is implemented if an agreement about declining double taxation has not been signed. Note this is needed as we are removing the need to pay and file corporate tax elsewhere inside BiH already a tax credit is still needed if for example, a FBiH company has a branch in Croatia which is subject to Croatian corporate profit tax. Amend Article 32 The following amendments are needed: For the mother company - the resident of the Federation, the calculated corporate income tax can be reduced for the amount that is consistent with the tax paid by his branch offices outside the territory of Bosnia and Herzegovina, for the profit that has been included in the revenues of the mother company. The mother company, in the sense of this law is considered to be the  legal entity that owns shares or parts of other legal entities, under the conditions determined by this law. The branch office, in the sense of this law is considered to be the legal entity in whose capital the mother company is participating under the conditions determined by this law. Note (similar to Article 31) this is needed as we are removing the need to pay and file corporate tax elsewhere inside BiH already a tax credit is still needed if for example, a FBiH company has a branch in Croatia which is subject to Croatian corporate profit tax. Amend Article 33 The mother company, who has without stooping worked for at least a year, that comes before submitting the tax return, and has held 25% or more shares, i.e., parts of the non resident branches, has the right for the tax credit mentioned in article 32 of this law. The taxpayer in paragraph 1 of this article is obliged to submit to the authorized tax administration of the Federation of BiH office (herein: Tax administrati on) the appropriate proof about the amount of its participation in the capital of the non resident branch, the length of the period in which the participation took part, and the tax paid by the branch outside the territory of the Bosnia and Herzegovina together with its tax return and tax balance. Note (similar to Article 31, 32) this is needed as we are removing the need to pay and file corporate tax elsewhere inside BiH already a tax credit is still needed if for example, a FBiH company has a branch in Croatia which is subject to Croatian corporate profit tax. Amend Article 46 The taxpayer is obliged to submit the tax return sheet filled with correct information, to the authorized tax administration branch within 30 days from the end of the deadline determined for submitting the annual accounting of business results. Besides the tax return, the taxpayer submits the tax balance and other documents regulated by this law. The tax return sheet should indicate revenues generated -(   8FILE by the taxpayer by its permanent branch offices of permanent place of businesses that it has (if any) in other fiscal jurisdictions (Republika Srpska, Brcko District) of Bosnia and Herzegovina and those derived from outside the territory of Bosnia and Herzegovina. The tax balance from paragraph 2 of this article is regulated by the Federal Minister of Finance. Note: this is needed to give a legal basis that the tax return indicates other fiscal jurisdiction activity. Add New Article 58 (previous Article 58 becomes Article 59 etc) When the tax return indicates that the taxpayer has a corporate income tax liability for the fiscal reporting period and that this corporate income tax liability may be attributed to activities relating to a permanent branch office of permanent place of business in other fiscal jurisdictions (Republika Srpska, Brcko District) of Bosnia and Herzegovina, the competent Authorities of the Bosnia and Herzegovina fiscal jurisdictions will be obliged to determin e and agree the allocation of relevant amounts of corporate income tax between these fiscal jurisdictions. Note: This obliges the competent authorities (i.e. the entity and Brcko tax administrations to allocate the corporate income tax revenues between themselves. They will need to establish a working group to do this). Allocation of the corporate tax revenues becomes an administration issue for governments and not the job of the taxpayer.     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"44 $1$a$gd< $1$a$gd< $1$a$gd< ould not have any chance to find job, to the introduction of significant state incentives for the employment programs, favorable donations, loans, exemptions from the payments of some dues for the newly employed, etc. ,1h/ =!"#$% $$If!vh5)%#v)%:V l4q  0,5)%4f4p yt<T- (   8FILED`D <NormalCJPJ_HaJmH sH tH T`T< Heading 3$$@&a$5CJOJQJmHnHuD`D < Heading 4$@&5CJOJQJT`T< Heading 5$$@&a$5CJOJQJmHnHuX`X< Heading 6$$@&a$56CJOJQJmHnHu- (   8FILE> `> < Heading 9 $$@&a$5DAD Default Paragraph FontRi@R  Table Normal4 l4a (k(No ListVB`V < Body Text$hd`ha$CJOJQJaJBP`B < Body Text 2CJOJQJ^J<^`< < Normal (Web) ddl6N~OP89qrjkD E   ab&( BSkn0 0 800000808080000 00 00 00 00 00 0H0H0H0H0(00(000000 00000008080X0 X0 0  0 0 0  0 0  0 0  0 0  0 @0@0@0@0@0@0@0@0@0@0@0@0X004 &4449nn (nn6"0~DEWW^W`o(()^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.^`56CJOJQJo(()88^8`.L^`L.  ^ `.  ^ `.xLx^x`L.HH^H`.^- (   8FILE`.L^`L.6~DE1K?@I<n@kkk?k@{4HHlP@PP@@Ph@UnknownGz Times New Roman5Symbol3& z Arial; Batang9Garamond"qh9?@CRoot Entry FWd÷EData 1Table$WordDocument.6SummaryInformation(1DocumentSummaryInformation$89CompObjq  FMicrosoft Office Word Document MSWordDocWord.Document.89q9(   8FILE%`@FNAM<36?-34?A2`59/7?4.)z;4>z ?..34=) ?((34?z56?>;45?)1.5* 5(6>z;4155<<393;6z=; ?..?z53).(39.z;(.396?zhkt>59@ FILEFNAMJ fczHZr\8FILEࡱ> egd%` bjbjNN <,,i;  80D4 Tl4SSSSSSS$lUhWpS {"S SZZZX  SZSZZNL Rx pķ.X RZRS0TeRZDX|DXRDX R,>,Z$+SSXT D    N-(   8FILE.hh^h`o()hh^h`o()^`.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.hh^h`o(.=8Q5`+ -H@k)B2i{.04D @zv @{ p@UnknownGz Times New Roman5Symbol3& z Arial"1ehCompObjqx8(   8FILE'  FMicrosoft Office Word Document MSWordDocWord.Document.89q@FNAM<36?-34?A2`59/7?4.)z;4>z ?..34=) ?((34?z56?>;45?)1.5* 5(6>z;41O.(?;763434=z?=/6;.354)z<5(z,?()3 ?z(/91z5;>)z34z3zwz(.396?z;7?4>7?4.t>59@ FILEFNAM;ܠP9=38FILEࡱ> ?A>%` bjbjNN .*,,nnnnnnnJJJJ V4$h6nwL-(   8FILE BULLDOZER EFFORT ROADBLOCK SUBMISSION FORM Roadblock titleR 49 Streamlining Regulations for Oversize Truck Loads in FBiH Action item: Amendments required to the following laws and regulations FEDERATION OF BOSNIA AND HERZEGOVINA Amendments to the Rulebook Specifying the Conditions for Special Regime Transport and the Amount of Fees Charged for Special Regime Use of Roads (Official Gazette the Federation of Bosnia and Herzegovina, No. 52/02) Current text: Article 4, Paragraph 1, item 2, c) Police escort shall be provided at any such time when special regime transport poses a risk to safety of traffic, and in particular: By reason of chemical and other properties of the load transported (explosives, inflammable substances etc.), When dimensions or weight of vehicles carrying out special regime transport; either of vehicle alone or together with its load exceed: width of 3m, or width of the road traffic lane by way of which special regime transport is carried out, height of 4,40m, length of 20m, weight of 50 tons. Suggested text: Article 4, Paragraph 1, item2, c) Police escort is provided at any such time when special regime transport poses a risk to safety of traffic, and in particular: By reason of chemical and other properties of the transported load (explosive substances, inflammable substances, etc.), When dimensions or weight of vehicles carrying out special regime transport; either of vehicle alone or together with its load exceed: with of 3m, or width of the road traffic lane by way of which special regime transport is carried out, height of 4.40m, length of over 22m, weight of 50 tons. Current text: Article 11 Licences for special regime transport carried out on highways shall be issued by the Federation Road Directorate. Licences for special regime transport carried out by way of regional and local roads shall be issued by responsible cantonal authorities. Suggested text: Article 11 Licenses for special regime carried out on roads in the BiH Federation (highways, regional and local roads) shall be issued by the Federation Road Directorate. Current text: Article 12, Paragraph 3 point 7 - A statement that the vehicle or load cannot be transported from the place of unloading by railway or otherwise, and a pre-invoice of costs if special regime transport were conducted by railway or otherwise in relation to costs of railway transport. Suggested text: Article 12, Paragraph 3 point 7 shall be deleted Current text: Article 35 point 9 9) Costs of inspection of the special regime transport before its commencement. Suggested text: Article 35 point 9 shall be deleted Current text: Article 45 Costs of inspection of the special regime transport referred to in Article 35, item 9 of this Rulebook shall be calculated by 40 km for each hour of special regime transport inspection, provided that the inspection shall also include the time of departure to and return from inspection. Costs shall involve an expert who carries out this inspection and costs of vehicles taking the expert to and bringing him back from inspection. Costs of weighing shall be calculated separately by price list of weighing for the year concerned. Suggested text: Article 45 shall be deleted     Page  PAGE 1 of  NUMPAGES 3 -(   8FILE.4    . / Q JK_rHIWXxyv±±ؤ◉p±&hi{h)B25>*CJOJQJmH sH  h)B26h)B256>*CJOJQJh)B256CJOJQJh)B25>*CJOJQJ hi{h)B2CJOJQJmH sH hi{h)B2mH sH h)B25CJOJQJh)B2 h)B2CJh)B2CJOJQJ&jh)B2CJOJQJUmHnHu,./04D $$Ifa$ $$If^a$$a$ rpkkkkkkkb $$Ifa$$a$kd$$IfTlq0 $   04 lapT    ww$ & Fa$$a$$a$rkd$$IfTl4q$)%  04 laf4p T   . / Q R K :K_rs $ & F h^a$ & F$ & F h^a$$a$HIWXxyuv-.>$a$$a$-.>?crs~軫-(   8FILE h)B2CJOJQJ hi{CJOJQJhmHnHujh)B2CJOJQJUhh)B2CJOJQJhjh)B2U h)B26h)B2CJOJQJh)B25CJOJQJh)B2h)B25>*CJOJQJ h)B26>*'>?cdrs~$a$$a$,1h/ =!Q"Q#n$n% F 1{™MYױ9JFIFHHC    $.' ",#(7),01444'9=82<.342C  2!!22222222222222222222222222222222222222222222222222Tb ; !1A"Qaq#2B3R6rt/!1A2aqQB#3C ?PU-Tf6ԧI+b-,{3ɠR?fT6JbC˶䁩{&v#.9S4@6yYIw٨~;QJBIN$cizSP@4ֆVz~hRBnj؄sȧ pPN{gVm q7eйT +_fщCԤG5 aBnq%1:2⺗cn$)$dvECUj^ 4 h@*8 JcM]\J߶-@3e^X9SV nj]bO) lwmHk:2^jfM:]v3./hʘ*FHʀ sz%=Fn- %WxFRJ 1}u۰}7>g*օ)BСcq91e8V9Q)뿣*hRrZˆ\'+*V:R5^ҹںr"?/uVCe$#u4<9=GI.V)r-݌uĨGv&6?Mg1VVP˹@$zk?P_ht•Uz-^*>ևf4Y-h>b:]Pq*}q+nK*OU%鳦.a$-(q]줟*}uZOFFtȻZeF#92Mv(r]dW+NvԧF !G7Ϳ*_~|g$#Ub.U*ׇCL=J ]·ϮVwg g[: ]uMeV҇R3M- (   8FILE=5oxJvbˊe QT%0Omb 4 hɧh8ۨ) q@EVZ lHP $gʴOu:cżJ2} a;$OF1- FPLYmJP2vsN1i6~{S"[^j0C$m*P|A/op-J)T ! wʷ's=բ[МL.⸔+0H3 h@u v:%Ft>nX}TY+(99Lc;jf3mYmO*=t h$$If!vh5 5#v #v:V lq 0,5 54pT$$If!vh5)%#v)%:V l4q  0,5)%4f4p T- (   8FILE BULLDOZER EFFORT ROADBLOCK SUBMISSION FORM Roadblock titleR 20 Statewide Amendments of Provisions on Training and Volunteer Labor FEDERATION OF BOSNIA AND HERZEGOVINA Labor Law (Official Gazette the Federation of Bosnia and Herzegovina, No. 43/99, 32/00) (Articles related to volunteer or trainee work) Current text: Trainees: Article 26 An employer may conclude employment contract with an employee in training. A trainee shall be any person employed for the first time in the profession he/she has ben educated for, for the purpose of professional training for independent work. The employment contract with an employee in training shall be concluded for a specific period, not exceeding one year, unless the law, the regulations of the canton or the employment contract specifies otherwise. Article 27 After a completed training period, the trainee shall take the professional exam, in accordance with the law, the regulations of the canton or the rule book. Voluntary Work Article 28 If the professional exam or work experience, stipulated in the law or in the rulebook, is the requirement to perform the jobs in a certain profession, the employer may hire a person who has completed education for such a profession for training for independent work, without employment (volunteer work). The period of volunteer work from paragraph 1 of this Article shall be counted into the training period and into the work experience as a requirement for work on specific jobs. The volunteer work from paragraph 1 of this Article may last up to one year, unless the law stipulates otherwise. The volunteer work contract shall be concluded in writing. The method and duration of volunteer work and the taking of the professional exam shall be regulated in the law, collective agreement, or rulebook. In the course of performing volunteer work, the person shall be provided breaks during work under the same terms like the employees in employment, and the rights of insurance for the case of injury at work or professional disease, in compliance with the regulations of the pension and disability insurance. Suggested text: Trainees: Article 26 An employer may conclude employment contract with an employee in training for as long as the training term prescribed for the profession in question. The contract is concluded in writing and one copy is submitted to the responsible Employment Bureay within 5 days from its conclusion for the purpose of registering and control. A person is considered as trainee if s/he has graduated from the secondary school, high school or university, being employed for the first time in that occupation, who needs to, according to law, pass the professional exam and needs previous work experience in his/her occupation or profession. While performing the training, trainee is entitled to 80% of minimum income before taking professional exam, wich is paid by employer. Also, employer provides for disability insurance in case of injury at work. Trainee is entitled to health insurance as it is stipulated by regulations regarding unemployed persons. These benefits are provided by the responsible Employment Bureau. (in that case, it is no extra expense; they are just treated as if they were unemployed) Trainee is entitled to daily repose during work and between two consecutive work days. Article 27 After a completed training period, the trainee - (   8FILEshall take the professional exam, in accordance with the law, the regulations of the canton or the rule book. Voluntary Work Article 28 If the professional exam or the work experience, stipulated in the law or in the rulebook, is the requirement to perform the jobs in a certain profession, the employer may hire a person who has completed education for such a profession for training for independent work, without employment (volunteer work). The volunteer contract is concluded in writing and one copy is submitted to the responsible Employment Bureay within 5 days from its conclusion for the purpose of registering and control. Voluntary work may last as long as the duration of the training is prescribed, according to law, for that specific occupation or profession. Voluntary work is counted as the training term and the work experience as precondition for work in certain work places. Duration of voluntary work as referred to in Paragraph 2 of this Article is counted as the training term and the work experience as precondition for work in certain work places. Volunteer is entitled to health insurance, as it is stipulated by regulations regarding unemployed persons. These benefits are provided by the responsible Employment Bureau. The employer will pay 35% of minimum wage for each volunteer to the Employment Bureau, which covers insurance of the voulunteer in case of injury at work or professional disease. Voulunteer is entitled to daily repose during work and between two consecutive work days.     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Title$%&cz(   8FILE' !"#$%&')*+,-./0123456789;<=>?@ACDEFGHILRoot Entry (F@ռNData  1Table(#WordDocument.>SummaryInformation(:DocumentSummaryInformation8BCompObjq)  FMicrosoft Office Word Document MSWordDocWord.Document.89q@FNAMu<36?-34?A2`59/7?4.)z;4>z ?..34=) ?((34?z56?>;45?)1.5* 5(6>z;41&7?4>7?4.z559@ FILEFNAMmTiDS{Yk8FILEm@( @@0  J @  0 E@00F@0@G@0PH@0`I@0pJ@0K@0L@@@  @ @@  @  @@@@  R!QPM`YKLASTTABSTABS@@0   @@  @@@@@pq-s(   8FILEࡱ> HJG%` *bjbjNN .<,,"ffffz,2,$^h999>9999 G8Uf"9]T029V(V9V9$9 / 2$  Roadblock titleR 02 Double Corporate Profit Taxation Action item: Modify the following legislation: Corporate Tax Law FBiH, RS, Brcko BRCKO DISTRICT Corporate Tax Law (Official Gazette of the Brcko District, No. ) Relevant Articles that require amendment are set out below. Actual amendments are in bold. Comments and explanations are in italics. Amend Article 3 and add the following: The taxpayer from article 2 of this law is a resident of the Brcko District who makes profit on the territory of the Brcko District. A resident, in the sense of this law is a corporation that has been established or has a residency registered in the court register on the territory of the Brcko District. A resident of the Brcko District who conducts economic activity in other fiscal jurisdictions of Bosnia and Herzegovina (Republika Srpska and the Federation) through a fixed place of business (permanent branch office of permanent place of business) is liable to report its entire economic activity and financial results to the relevant competent Brcko District Authority including economic activity conducted in the Republika Srpska and the Federation in accordance with the provisions of Chapter IX (Determination and Payment of Corporate Income Tax) of this law. Corporate profit tax liabilities will be calculated only under the provisions of this law. If a taxpayers reporting in accordance with the provisions of Chapter -d(   8FILERoadblock titleR 02 Double Corporate Profit Taxation Action item: Modify the following legislation: Corporate Tax Law FBiH, RS, Brcko REPUBLIKA SRPSKA Law on Profit Tax (Official Gazette of the Republika Srpska, No. 51/01) Relevant Articles that require amendment are set out below. Actual amendments are in bold. Comments and explanations are in italics. Article 2 The taxpayer of the profit tax is a legal entity that makes profit through the sale of products and services on the market (hereinafter: the taxpayer). The taxpayer from the previous paragraph is a resident and non-resident of the Republika Srpska (hereinafter: the Republic) that makes profit on the Republics territory. A resident of the Republic who conducts economic activity in other fiscal jurisdictions of Bosnia and Herzegovina (Federation and the Brcko District) through a fixed place of business (permanent branch office of permanent place of business) is liable to report its entire economic activity and financial results to the relevant competent Republic Tax Authority including economic activity conducted in the Federation and Brcko District in accordance with the provisions of Chapter IX (Establishment and Payment of Tax on Profit) of this law. Corporate profit tax liabilities will be calculated only under the provisions of this law. If a taxpayers reporting in accordance with the provisions of Chapter IX of this law indicate that it has a corporate tax liability when economic activity conducted in all three fiscal jurisdictions (Federation, Republika Srpska, Brcko District and outside BiH) is taken into account, the competent authorities in the three fiscal jurisdictions will exchange information and determine the allocation of corporate profit tax due to the relevant fiscal jurisdiction. If consolidated economic activity results in the taxpayer having an overall loss for corporate income tax purposes under this law after taking into account results from all three BiH fiscal jurisdictions and economic activity outside BiH, no corporate income tax liability whatsoever will arise. Note: this stipulates that companies incorporated in the RS only pay and file their corporate tax liability in BiH and that other provisions in the law will address how other fiscal jurisdiction income must be reported and allocated between the fiscal jurisdictions. Article 3 Resident, in the sense of this law, is a legal entity recorded with the court registry on the Republics territory. The non-resident, in the sense of this law, is a legal entity that was founded or has its main office of actual management and control on the territory of another entity, district or state, but conducts its business operations through a permanent branch office situated on the Republics territory. A taxpayer who is a non resident of the Republic but is a resident of the Federation or the Brcko District of Bosnia and Herzegovina is not liable to report its corporate income tax liability to the Republics Tax Authorities. Such non resident taxpayers report their entire Bosnia and Herzegovina corporate tax liabilities under the applicable corporate income tax legislation only in their place of residence and must indicate in their corporate income tax returns their level of economic activity in other fiscal jurisdictions (Federation of Bosnia and Herzegovina, Republika Srpska, Brcko District) if the taxpayers economic-g(   8FILE activity is conducted through a fixed place of business (permanent branch office or permanent place of business) in other fiscal jurisdictions on the territory of Bosnia and Herzegovina. The taxpayer - non-resident, shall keep records pursuant to the law in the operational unit. The records shall contain information for determining the profit generated by this unit through business operations conducted on the Republics territory. Note: this removes the obligation of a non resident companies who are incorporated inside BiH in the Federation or Brcko from reporting and paying corporate income tax in the RS and states that they will pay corporate income tax only in their place of incorporation (where the law that they file under will require them to declare other BiH fiscal jurisdiction income as this amended RS law will). VII - REMOVAL OF DOUBLE TAXATION ON PROFIT REALISED OUTSIDE REPUBlICS BOSNIA AND HERZEGOVINAS TERRITORY Article 28 For the legal entity - resident of the Republic, the calculated tax on profit shall be decreased for the sum identical to the tax on profit paid by its non-resident branch office paid on the profit earned outside Bosnia and Herzegovinas territory, that is included in the taxpayers profit. Note this is needed as we are removing the need to pay and file corporate tax elsewhere inside BiH already a tax credit is still needed if for example, a RS company has a branch in Croatia which is subject to Croatian corporate profit tax Article 34 The taxpayer shall submit the tax return for the current year and the tax balance for the previous year to the competent tax body within ten days after the deadline for submission of the annual financial statement and the results of the business operations. Newly founded taxpayers shall submit the tax return latest within ten days after the date of registration with the competent body. The data stated in the tax balance shall serve for the establishment of the final tax obligation for  the previous year. The data stated in the tax return shall serve for the establishment of the monthly tax advance for the current year. If during the tax year, important changes in the operations occur having an important influence on the amount of the tax, the taxpayer shall make out and submit an amended tax return. The tax return sheet should indicate revenues generated by the taxpayer by its permanent branch offices of permanent place of businesses that it has (if any) in other fiscal jurisdictions (Federation, Brcko District) of Bosnia and Herzegovina and those derived from outside the territory of Bosnia and Herzegovina. Note: this is needed to give a legal basis that the tax return indicates other fiscal jurisdiction activity. Add new Article 39 When the tax return indicates that the taxpayer has a corporate income tax liability for the fiscal reporting period and that this corporate income tax liability may be attributed to activities relating to a permanent branch offi ce of permanent place of business in other fiscal jurisdictions (Federatopm, Brcko District) of Bosnia and Herzegovina, the competent Authorities of the Bosnia and Herzegovina fiscal jurisdictions will be obliged to determine and agree the allocation of relevant amounts of corporate income tax between these fiscal jurisdictions. Note: This obliges the competent authorities (i.e. the entity and Brcko tax administrations to allocate the corporate income tax revenues between themselves. They will need to establish a working group to do this). Allocation of the corporate tax revenues becomes an administration issue for governments and not the job of the taxpayer. 678Fh? F g r t ~ =>GMV-'!#.THITUX. / C s"t"##䰊_-f(   8FILE hh:CJOJQJhh567CJOJQJhh56CJOJQJhhOJQJhh6OJQJhh6CJOJQJ hh5hhh1K?hh>*CJOJQJhhCJOJQJ hhCJhh5CJOJQJ6678EFhVQQQQQOgdhkd$$IfTlq0 $  04 lapythT $Ifgdh$$If^a$gdh # s t |totjjbj$a$gdhgdhgdh$a$gdhukd$$IfTl4q$)%  04 laf4p ythT $$Ifa$gdh t ~    ? @ =>MWX,-'  $$1$a$gdh`gdh$a$gdh$a$gdhgdh$a$gdh"#./TUHITUWX. / B $a$gdh`gdh$a$gdhgdhgdhgdh$a$gdhgdhB C s"t"#####gdh$a$gdhgdh$a$gdh$a$gdhgdh###hhhh5CJOJQJ,1h/ =!"#$% \-O(   8FILE# #  (  # . #   pkcQ  <> 0n Xg X X $vFT DE  n # # # # d`D` Roadblock titleR 13 Protecting the stocks of BiHs fruit/nut trees Moratorium on cutting and exporting of logs and lumber of these species BOSNIA AND HERZEGOVINA Suggested action: Adoption of Decision on Temporary Moratorium on Export of Fruitwood from the Territory of BiH. Having received a number of complaints from the forestry officials and citizens concerning uncontrolled cuts of fruitwood (cherry, walnut, etc) and their export, the Bulldozer Committee recommends that the problem should be given serious attention and consideration by the State authorities. These activities have direct implications in terms of the viability of such species. The Bulldozer Committee asks the State level institutions to consider the issue within their responsibilities, and take concrete measures in order to enact a Decision on Temporary Moratorium on Export of Fruitwood from the Territory of BiH.   9 : h^46 h^456 h^45 h^45>*h^4CJOJQJh^4h1K?h^45CJOJQJSQQQQQkd$$IfTlq0 $  04 lapyt^4T $$Ifa$gd^4$$If^a$gd^4  - (   8FILEww6nnKwnnwnn< ޹Jda0,{{<{n<(L6,D366 wwww &$&nnnnnn Roadblock titleR 23 Principles of Moving Sales Tax Point of Collection Action item: Laws on Sales Tax need to be amended and coordinated in the three jurisdictions. Enforcement of the relevant laws shall start at the same moment, upon adoption of an Agreement (Protocol) on allocating the sales tax on excisable products between the Federation of BIH, the Republika Srpska, and the Brcko District of BiH. FEDERATION OF BOSNIA AND HERZEGOVINA Law on Excise on Oil Derivatives (Official Gazette of Republic of Bosnia and Herzegovina, No. 6/95, 27/98, 41/98, 51/99, 29/02) Article 1 In Article 1, after the words excise tax, the words: and sales tax. Article 2 In Article 4, Paragraphs 1 and 2, after the words: excise tax, the words and for sales tax shall be added. Article 3 In Article 6, after the word excise tax the words and sales tax shall be added. Article 4 In the title of Chapter VI, after the words PAYMENT OF EXCISE TAX the words AND OF SALES TAX shall be added. Article 5 In Article 7, Paragraph 2, after the words: excise tax the words and sales tax shall be added. Article 6 In Article 8, Paragraphs 1 and 3, after the words: excise tax the words and sales tax shall be added. In Article 8, Paragraphs 2 and 4, after the workds excise tax the words and sales tax shall be added. Article 7 In the title of Chapter VII, after the words PRESENTATION OF EXCISE TAX the words AND OF SALES TAX shall be added. Article 8 In Article 10, Paragraphs 1 and 2, after the words: excise tax the words and sales tax shall be added. Article 9 In Article 10, Paragraph 2, after the words: excise tax the words and sales tax shall be added. In Article 10a, after Paragraph 3, new Paragraph 4 shall be added, to read as follows: To the payers referred to in paragraph 2 of this Article the Tax Administration shall issue the decision on the amount of the acknowledged advanced payment for future import which is to be submitted by the importer to the Tax Administration on the next import of oil derivatives and the Custom Administration, in the next import, shall present the amount from the decision as already paid sales tax on oil derivatives in the Customs Identification Document and the total obligation of payment based on sales tax on oil derivatives shall be decreased for that amount. Previous Paragraph 4 shall become Paragraph 5. In Article 10a, - (   8FILEParagraph 5, after the words referred to in Paragraph 3 the words and 4 shall be added. In Article 10a, Paragraph 5, Item 2, after the words excise tax the words and sales tax shall be added. Article 10 In Article 10b, in Paragraphs 3 and 4, after the words: excise tax the words and sales tax shall be added. Article 11 In the title of Chapter VIII, after the words PAYMENT OF EXCISE TAX the words AND OF SALES TAX shall be added. Article 12 In Article 11, Paragraph 1, after the words: excise tax the words and sales tax shall be added. In Article 11, Paragraph 3, after the words: excise tax the words and sales tax shall be added, and after the words of excise tax the words and of sales tax shall be added. Article 13 In the title of Chapter VIIIa, after the words EXCISE TAX PAID the words AND SALES TAX PAID shall be added. Article 14 In Article 11(a), Paragraph 1, after the words excise tax the words and sales tax shall be added, and after the words of excise tax the words and of sales tax shall be added. In Article 11(a), Paragraph 2, after the words excise tax the words and sales tax shall be added. In Article 11, Paragraph 4 after the words excise tax the words and sales tax shall be added. In Article 11, Paragraph 4, Items 2 and 3, after the words excise tax the words and sales tax shall be added. Article 15 In Article 11b, after the word excise tax the words and sales tax shall be added. Article 16 In Article 15, after the word excise tax the words and sales tax shall be added. Article 17 In Article 16, Paragraph 1, Items 1 and 3, after the words excise tax the words and sales tax shall be added. Article 18 This Law shall enter into force upon its publication and shall apply as of the signing of the Agreement (Protocol) on allocation of sales tax on excise products between the Federation of BiH, the Republika Srpska and the Brcko District of BiH and shall be published in the Official Gazette of the Federation of BiH. Y E G Q  # y g q J T CMT_`R]{| cnEP hr 6 hr 56hr hr CJOJQJhr 5CJOJQJ-HIJKXYSKCCC$a$gdr $a$gdr kd$$IfTlq0 $  0 4 lapytr T $$Ifa$gdr $$If^a$gdr Y F G Q R   # $ x y - (   8FILE $a$gdr gdr $a$gdr gdr gdr $a$gdr $a$gdr   f g q r I J T U BCMN  FG$a$gdr gdr $a$gdr GwxST_`QR]^{| $a$gdr $a$gdr $a$gdr gdr gdr $a$gdr &'  bcnoEFQR$a$gdr $a$gdr gdr $a$gdr  $a$gdr ,1h/ =!"#$% $$If!vh5 5#v #v:V lq 0,5 54pytr T - (   8FILED`D r NormalCJPJ_HaJmH sH tH P`P r Heading 4$$@&a$6CJOJQJ]^JP`P r Heading 5$$@&a$5CJOJQJ\^JDA@D Default Paragraph FontRi@R  Table Normal4 l4a (k@(No List>B`> r Body - (   8FILEText6CJOJQJJC`J r Body Text Indent$`a$HR`H r Body Text Indent 2 `NS`"N r Body Text Indent 3$9^9a$*HIJKXYFGQR#$xyfgqrIJTUBCMN  F G w x S T _ ` Q R ] ^ { |   &'  bcnoEFQR0 0 0 00000000000000H00G0G0G80000000000000000000000000000000000000000000H00T 0T 0T 0T 0T 0T 0T 0T 0T 0T 0T 0T 0T H00| 0| 0| 0| 0| 0| 0| 0| 0| 0| 0| 0| 0| 0| 0| 0| 0| 0| 0| 0| 0| 0| 0| 0| 0| 0| 0| 0| 0| 0| HIYX0  X0 X0Z0 Z0Z0Z0- (   8FILEZ0 Y G#o$dq6%4&'l:B*urn:schemas-microsoft-com:office:smarttagscountry-region=*urn:schemas-microsoft-com:office:smarttags PlaceName=*urn:schemas-microsoft-com:office:smarttags PlaceType9*urn:schemas-microsoft-com:office:smarttagsplace  ktu{   &/4ADDIG!&  C3333333333331E>^`o(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.1E1K? u@Ir HIGygJCT R | c@@@UnknownGz Times New Roman5Symbol3& z Arial; Batang"qhKRԦRRԦ!242HX)?r 2Roadblock titlePreferred CustomerPreferred Customer Oh+'0 ( H T `lt|Roadblock titlePreferred CustomerNormalPreferred Customer2Microsoft Office Word@Ik@ݹ@@޹- (   8FILE՜.+,0 hp|  ' Roadblock title Title- (   8FILE !  !"#$%&'()*+,-/012345789:;<=@Root Entry F޹BData 5(   8FILE"1TableWordDocument.*SummaryInformation(.DocumentSummaryInformation86CompObjq#0  FMicrosoft Office Word Document MSWordDocWord.Document.89q@FNAM<36?-34?A2`59/7?4.)z;4>z ?..34=) ?((34?z56?>;45?)1.5* 5(6>z;4117?4>7?4.z54z6;-z54z?"93)?z54z536z>?(3,;.3,?)t>59@ FILEFNAMw@mĘ .:*8FILEࡱ> >@=%` bjbjNN .(,,nnnnnnn ,;======$hanannvnn;;Cnn Q޹p[0c,n(L6P,|*aa  nnnnnn -(   8FILERoadblock titleR 23 Principles of Moving Sales Tax Point of Collection Action item: Laws on Sales Tax need to be amended and coordinated in the three jurisdictions. Enforcement of the relevant laws shall start at the same moment, upon adoption of an Agreement (Protocol) on allocating the sales tax on excisable products between the Federation of BIH, the Republika Srpska, and the Brcko District of BiH. Law on Excise on Coffee (Official Gazette the Federation of Bosnia and Herzegovina, No. 6/95, 51/99, 52/01) Article 1 In Article 1, after the words excise tax, the words: and sales tax. Article 2 In Article 4, Paragraphs 1 and 2, after the words: taxpayer for excise tax, the words and for sales tax shall be added. Article 3 In the title of Chapter Va, after the words PAYMENT OF EXCISE TAX the words AND OF SALES TAX shall be added. Article 4 In Article 6a, Paragraph 1, after the words: excise tax the words and sales tax shall be added. In Article 6a, Paragraph 2, after the words: excise tax the words and sales tax shall be added. Article 5 In Article 7, Paragraph 1, after the words: excise tax the words and sales tax shall be added. In Article 7, Paragraph 2, after the words: excise tax the words and sales tax shall be added. Article 6 In Article 8, Paragraph 1, after the words: excise tax the words and sales tax shall be added. In Article 8, Paragraph 2, after the words: excise tax the words and sales tax shall be added. In Article 8, Paragraph 3, after the words: excise tax the words and sales tax shall be added. Article 7 In Article 9, Paragraph 1, after the words: excise tax the words and sales tax shall be added. In Article 9, Paragraph 2, after the words: excise tax the words or sales tax shall be added. In Article 9, Paragraph 6, after the words: excise tax the words and sales tax shall be added. Article 8 In Article 9a, Paragraph 2, after the words excise tax the words and sales tax shall be added. In Article 9a, after Paragraph 3, new Paragraph 4 shall be added, to read as follows: To the payers referred to in paragraph 2 of this Article the Tax Administration shall issue the decision on the amount of the acknowledged advanced payment for future import which is to be submitted by the importer to the Tax Administration on the next import of coffee and the Custom Administration, in the next import, shall present the amount from the decision as already paid sales tax on coffee in the Customs Identification Document and the total obligation of payment based on sales tax on coffee shall be decreased for that amount. Previous Paragraph 4 shall become Paragraph 5. In Article 9a, Paragraph 5, after the words after Paragraph 3, the words and 4 shall be added. In Article 9a, Paragraph 5, Item 2, after the words excise tax the words and sales tax shall be added. Article 9 In Article 9b, in Paragraphs 3 and 4, after the words excise tax the words and sales tax shall be added. Article 10 In Article 10, Paragraph 1, after the words by paying excise tax the words and sales tax shall be added. Article 11 In the title of Chapter VIIIa, after the words EXCISE TAX PAID the words AND SALES TAX PAID shall be added. Article 12 In Article 10a, after Paragraph 1, new Paragraph 2 shall be added, to read as follows: The taxpayer, importer of coffee, who - (   8FILEhas sold coffee to a buyer from the Republika Srpska or the Brcko District of BiH shall be entitled to use the amount paid for sales tax as an advance for payment of sales tax on coffee in a future import. Previous Paragraphs 2, 3 and 4 shall become Paragraphs 3, 4 and 5. In Article 10a, Paragraph 3, after the words referred to in Paragraph 1 the words and 2 shall be added. In Article 10a, Paragraph 3, after the words excise tax the words and sales tax shall be added. In Article 10a, Paragraph 4, the words referred to in Paragraph 2 shall be replaced by the words referred to in Paragraph 3. In Article 10a, Paragraph 5, after the words excise tax the words and sales tax shall be added. Article 13 In Article 10b, Paragraph 1, after the word excise tax the words and sales tax shall be added. Article 14 This Law shall enter into force upon its publication and shall apply as of the signing of the Agreement (Protocol) on allocation of sales tax on excise products between the Federation of BiH, the Republika Srpska and the Brcko District of BiH and shall be published in the Official Gazette of the Federation of BiH. Y  b l m i s A K  ! Q[\r|fqCN h56 h6hhCJOJQJh5CJOJQJ$HIJKXYSKCCC$a$gd$a$gdkd$$IfTlq0 $  0 4 lapytT $$Ifa$gd$$If^a$gdY   a b l m h i s t @ A  $a$gdgd$a$gdgd$a$gdA K L   ! PQ[\$%$a$gd$a$gdgdgd$a$gdQRnoqr|}fqrHI- (   8FILE $a$gdgd$a$gdI@AYZBCNO$a$gd$a$gdgd$a$gd,1h/ =!"#$%  $$If!vh5 5#v #v:V lq 0,5 54pytT - (   8FILED`D NormalCJPJ_HaJmH sH tH P`P  Heading 4$$@&a$6CJOJQJ]^JP`P  Heading 5$$@&a$5CJOJQJ\^JDA@D Default Paragraph FontRi@R  Table Normal4 l4a (k@(No List>B`>  Body Text6CJOJQJJC`J Body Text Indent$`a$HR`H Body Text Indent 2 `NS`"N Body Text Indent 3$9^9a$(HIJKXY  ablmhist@AKL !PQ[\$%QRn o   q r | } f q r H I @AYZBCNO0 0 0 0000000H0H0H0000000H00b0b0b0b0b0b0b0b0b- (   8FILE0b0b0b0b0b0b0b0b0bH00000000H00Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0Q0QHIYZ0  Z0 Z0Z0 X0X0X0 YA I*+,o7-/.B*urn:schemas-microsoft-com:office:smarttagscountry-region9*urn:schemas-microsoft-com:office:smarttagsState8*urn:schemas-microsoft-com:office:smarttagsCity9*urn:schemas-microsoft-com:office:smarttagsplace  @ ktu{ {~#di/4 333333333331E>^`o(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.^`.^`.PLP^P`L.1E1K?^,r@IHI biAQr f- (   8FILE @NNy NN@@UnknownGz Times New Roman5Symbol3& z Arial; Batang"qhNRԦRRԦP  P !242HX)?2Roadblock titlePreferred CustomerPreferred Customer Oh+'0 ( H T `lt|Roadblock titlePreferred CustomerNormalPreferred Customer2Microsoft Office Word@F#@36޹@@޹P- (   8FILE՜.+,0 hp|    ' Roadblock title Title- (   8FILE   !"#$%&'()*+,./012346789:;<?!Root Entry F@ھ޹AData 1TableWordDocument.(SummaryInformation(-DocumentSummaryInformation8"5CompObjq  FMicrosoft Office Word Document MSWordDocWord.Document.89q9(   8FILE#0@FNAMw<36?-34?A2`59/7?4.)z;4>z ?..34=) ?((34?z56?>;45?)1.5* 5(6>z;41(7?4>7?4.z54z6;-z54z?"93)?z54z95<59@ FILEFNAMy]}֔8FILEࡱ> ?A>%`  bjbjNN .*,, nnnnnnn**** 6, nnnnnnnn$hgn[nn[[nnnniii[Znnnni[iinnnb ^޹*0 ,On(n"innn_ nnn [[[[ &&nnnnnn -F(   8FILE $a$gd^4ukd$$IfTl4q$)%  04 laf4p yt^4T ,1h/ =!"#$% $$If!vh5 5#v #v:V lq 0,5 54pyt^4T$$If!vh5)%#v)%:V l4q  0,5)%4f4p yt^4T - (   8FILERoadblock titleR 23 Principles of Moving Sales Tax Point of Collection Action item: Laws on Sales Tax need to be amended and coordinated in the three jurisdictions. Enforcement of the relevant laws shall start at the same moment, upon adoption of an Agreement (Protocol) on allocating the sales tax on excisable products between the Federation of BIH, the Republika Srpska, and the Brcko District of BiH. Law on Excise Tax on Beer  (Official Gazette the Federation of Bosnia and Herzegovina, No. 6/95; 51/99; 52/01) Article 1 In Article 1 after the words excise tax the following words shall be added: and sales tax. Article 2 In Article 4 paragraph 1 after the words excise tax the following words shall be added: and sales tax. In Article 4 paragraph 2 after the words excise tax the following words shall be added: and sales tax. In Article 4 paragraph 6 after the words excise tax the following words shall be added: and sales tax. Article 3 In Article 7 paragraph 1 and 2 after the words excise tax the following words shall be added: and sales tax. Article 4 In Article 8 paragraphs 1-6 after the words excise tax the following words shall be added: and sales tax. Article 5 In Article 9 paragraph 1 Item 3 after the words excise tax the following words shall be added: and sales tax. In Article 9 paragraph 4 after the words excise tax on beer a comma shall be added and the following words: as well as calculated and paid sales tax on beer. Article 6 In Article 9a paragraph 2 after the words excise tax on beer the following words shall be added: and advanced payment of the sales tax on beer. In Article 9a paragraph 3 after the words excise tax the following words shall be added: or sales tax. In Article 9a paragraph 4 after the words excise tax the following words shall be added: and sales tax. Article 7 In Article 9b paragraph 1 after the words excise tax the following words shall be added: as well as the sales tax. In Article 9b paragraph 1 Item 2 and 3 after the words excise tax the following words shall be added: and sales tax. Article 8 In Article 9c paragraph 3 and 4 after the words excise tax the following words shall be added: and sales tax. Article 9 In Article 15 after the words excise tax the following words shall be added: and sales tax. Article 10 In the title of Chapter IX a after the words PAID EXCISE TAX the following words shall be added: AND SALES TAX. Article 11 After Article 15a a new Article 15b shall be added to read as follows: The paid sales tax on beer as the advance payment of sales tax on beer in future sale shall be acknowledged to the tax payer, beer producer who sells beer to the buyer from Republika Srpska or Brcko District of Bosnia and Herzegovina. The paid sales tax on beer as the advance payment of sales tax on beer in future import shall be acknowledged to the tax payer, beer importer who sells beer to the buyer from Republika Srpska or Brcko District of Bosnia and Herzegovina. Exceptionally, the tax payer referred to in paragraph 1 and 2 of this Article Law shall be entitled to refund of the paid sales tax on beer sold to the buyer from Republika Srpska or Brcko District of Bosnia and Herzegovina in a manner and under the conditions defined by the decision of the Government of the Federation of Bosnia and Herzegovina. - (   8FILE The right to refund referred to in paragraph 3 of this Article shall be realized by the tax payer pursuant to the request submitted to the TA. In addition to the request for refund of the sales tax the tax payer shall attach the following: evidence that the beer was sold to the buyer from Republika Srpska or Brcko District who has the license of the Ministry of Finances of Republika Srpska or Brcko District for inter-entity sale; verified order issued by the Tax Administration of Republika Srpska or Brcko District that the buyer from Republika Srpska or Brcko District paid the sales tax; verified order issued by the Tax Administration that he has paid the sales tax on beer in the Federation. The previous Article 15b shall become Article 15c. Article 12 In Article 15c after the words refund of the excise tax the following words shall be added: and sales tax. Article 13 In Article 17 paragraph 1 Item 1 after the words excise tax the following words shall be added: and sales tax. Article 14 This Law shall enter into force on the day of its adoption and its application shall start on the date of signing of the agreement (Protocol) on allocation of sales tax on excise products among the Federation of Bosnia and Herzegovina, Republika Srpska and Brcko District of Bosnia and Herzegovina and it shall be published in the Official Gazette of the Federation of Bosnia and Herzegovina. Y   } O Y hrhrT_lwmx   h=@h=@CJOJQJh=@5CJOJQJ"HIJKXYSKCCC$a$gd=@$a$gd=@kd$$IfTlq0 $  04 lapyt=@T $$Ifa$gd=@$$If^a$gd=@  Y     | } a b N gd=@$a$gd=@gd=@$a$gd=@N O Y Z H I hrsghrs- (   8FILE $a$gd=@$a$gd=@gd=@gd=@sST_`1 !nrfggd=@gd=@`gd=@$a$gd=@gd=@gd=@$a$gd=@g+78klwylmxy     $`a$gd=@$a$gd=@$a$gd=@gd=@gd=@$a$gd=@ $ & Fa$gd=@,1h/ =!"#$% $$If!vh5 5#v #v:V lq 0,5 54pyt=@T - (   8FILED`D =@NormalCJPJ_HaJmH sH tH P`P =@ Heading 4$$@&a$6CJOJQJ]^JP`P =@ Heading 5$$@&a$5CJOJQJ\^JDA@D Default Paragraph FontRi@R  Table Normal4 l4a (k@(No List>B`> =@ Body Text6CJOJQJJC`J =@Body Text Indent$`a$HR`H =@Body Text Indent 2 `NS`"N =@Body Text Indent 3$9^9a$ *HIJKXY |}abNOYZHIhrsghrsS T _ ` 1 !   n r fg+78klwylmxy  0 0 0 00000000- (   8FILE0H0000H0000H00}0}0}0}0}0}0}0}0}H0000H00O0O0OH000000H0000000H00h0h0h0h0hH00h0h0hH0000H00T 0T 0T H00 0 0 0 0 0 0 0 0 0 0 0  0  0  0 0 0 0 H00l0l0l0l0l0l0lH00m0m0m0mHIYZ0  Z0 Z0Z0 X0X0X0 0  YN sg  (_)6B*urn:schemas-microsoft-com:office:smarttagscountry-region9*urn:schemas-microsoft-com:office:smarttagsplace  ktu{  ^ghnrwenouzinOT<A 3333333333331E>^`o(.^`.pLp^p`L.@ @ ^@ `.^`.L^`L.- (   8FILE^`.^`.PLP^P`L.1E1K?=@mC@IHI}OhhT l@     @@UnknownGz Times New Roman5Symbol3& z Arial; Batang"qhPRԦRRԦ5 "5 "!242HX)?=@2Roadblock titlePreferred CustomerPreferred Customer Oh+'0 ( H T `lt|Roadblock titlePreferred CustomerNormalPreferred Customer2Microsoft Office Word@F#@(}޹@@޹5- (   8FILE՜.+,0 hp|  " ' Roadblock title Title- (   8FILE !  !"#$%&'()*+,-/012345789:;<=@Root Entry Fi޹BData "1TableWordDocument.*SummaryInformation(.DocumentSummaryInformation86CompObjq%:(   8FILE#0  FMicrosoft Office Word Document MSWordDocWord.Document.89q@FNAMy<36?-34?A2`59/7?4.)z;4>z ?..34=) ?((34?z56?>;45?)1.5* 5(6>z;41*7?4>7?4.z54z6;-z54z?"93)?z.;"z54z8??(t>59@ FILEFNAM|B9 {˄\xf8FILEࡱ> <>;%`  bjbjNN .(,, 2zzzz ,2+------$hQQf^++ O޹z \|0$" QQ 222 222222  Roadblock titleR 23 Principles of Moving Sales Tax Point of Collection Action item: Laws on Sales Tax need to be amended and coordinated in the three jurisdictions. Enforcement of the relevant laws shall start at the same moment, upon adoption of an Agreement (Protocol) on allocating the sales tax on excisable products between the Federation of BIH, the Republika Srpska, and the Brcko District of BiH. Law on Excise Tax on Alc-(   8FILEohol (Official Gazette the Federation of Bosnia and Herzegovina, No. 6/95; 51/99; 52/01) Article 1 In Article 1 after the words excise tax the following words shall be added: and sales tax. Article 2 In Article 5 paragraphs 1 and 2 after the words excise tax the following words shall be added: and sales tax. Article 3 In Article 10 paragraph 1 after the words excise tax the following words shall be added: and sales tax. In Article 10 paragraph 3 after the words excise tax the following words shall be added: and sales tax. In Article 10 paragraph 4 after the words excise tax the following words shall be added: and sales tax. Article 4 In Article 11 paragraph 3 and 2 after the words excise tax the following words shall be added: and sales tax. Article 5 In Article 12 paragraphs 1-6 after the words excise tax the following words shall be added: and sales tax. Article 6 In Article 22 after the words excise tax the following words shall be added : and sales tax. Article 7 In Article 23 paragraphs 1 and 2 after the words excise tax the following words shall be added: and sales tax. Article 8 In Article 23a paragraph 2 after the words excise tax the following words shall be added: and sales tax. In Article 23a after paragraph 3 a new paragraph 4 shall be added to read as follows: To the payers referred to in paragraph 2 of this Article the Tax Administration shall issue the decision on the amount of the acknowledged advance payment for future import which is to be submitted by the importer to the Tax Administration on the next import of alcohol and alcoholic drinks and the Custom Administration, in the next import, shall present the amount from the decision as already paid sales tax on alcohol and alcoholic drinks in the Customs Identification Document and the total obligation of payment based on sales tax on alcohol and alcoholic drinks shall be decreased for that amount. The previous paragraph 4 shall become paragraph 5. In Article 23a after paragraph 5 after the words referred to in paragraph 3 the words and 4 shall be added. In Article 23a paragraph 5 Item 2 after the words excise tax the following words shall be added: and sales tax. Article 9 In Article 23b paragraph 1 after the words excise tax the following words shall be added: and sales tax. In Article 23b paragraph 1 Items 2 and 3 after the words excise tax the following words shall be added: and sales tax. Article 10 In Article 23c paragraphs 3 and 4 after the words excise tax the following words shall be added: and sales tax. Article 11 In the title of Chapter XIV after the words PAID EXCISE TAX the following words shall be added: AND SALES TAX. Article 12 In Article 25a paragraph 1 and 2 after the words excise tax the following words shall be added: and sales tax. In Article 25a paragraph 3 after the words excise tax the following words shall be added: and sales tax. In Article 25a paragraph 5 Items 2 and 3 after the words excise tax the following words shall be added: and sales tax. Article 13 In Article 25b after the words excise tax the following words shall be added: and sales tax. Article 14 In Article 26 paragraph 1 Item 1 after the words excise tax the following words shall be added: and sales tax. In Article 26 paragraph 1 Item 8 after the words excise tax the following words shall be added: and sales tax. Article 15 This Law shall enter into force on the day of its adoption and its application shall start on the date of signing of the agreement (Protocol) on allocation of sales tax on excise products among the Federation of Bosnia and Herzegovina, Republika Srpska and Brcko District of Bosnia and Herzegovina and it shall be published in the Official Gazette of the Federation of Bosnia and Herzegovina. - (   8FILEZ     U _ P Z [ ?Iwmx   h1K? hCJ56 hCJ6 hCJhCJhCJCJOJQJhCJ5CJOJQJhCJ*IJKLYNF>>$a$gdCJ$a$gdCJkd$$IfTlq0 $  0 4 lapytCJT $$Ifa$gdCJ$$If^a$gdCJgdCJ YZ      y z T U _  $a$gdCJgdCJgdCJ$a$gdCJ_ ` O P Z [ >?IJxy`gdCJ$a$gdCJgdCJgdCJ$a$gdCJ$a$gdCJ"# `gdCJgdCJ$a$gdCJgdCJgdCJ$a$gdCJvwlmxy     $`a$gdCJ$a$gdCJgdCJgdCJ$a$gdCJ,1h/ =!"#$% - (   8FILE $$If!vh5 5#v #v:V lq 0,5 54pytCJT - (   8FILED`D CJNormalCJPJ_HaJmH sH tH P`P CJ Heading 4$$@&a$6CJOJQJ]^JP`P CJ Heading 5$$@&a$5CJOJQJ\^JDA@D Default Paragraph FontRi@R  Table Normal4 l4a (k@(No List>B`> CJ Body Text6CJOJQJJC`J CJBody Text Indent$`a$HR`H CJBody Text Indent 2 ` (IJKLYZ  yzTU_`OPZ[>?IJx y " #          vwlmxy   H00 0 0 000000000H000H0000H0000H00000000H0000H0000H0000H0000H000000000000008000000H- (   8FILE000080000H00000000H0000H000000H000000IJZmxy   Z0  Z0 Z0Z0 X0X0X0Z0Z0Z0@Z0 @0 0n  Y_   !"bB*urn:schemas-microsoft-com:office:smarttagscountry-region9*urn:schemas-microsoft-com:office:smarttagsplace @t luv|enouznsgl % 3 33333333331K?CJ@IIJUP@6@{ @UnknownGz Times New Roman5Symbol3& z Arial; Batang"qhQRԦRRԦ!242HX)?CJ2Roadblock titlePreferred CustomerPreferred CustomerOh+'0 ( H T `lt|Roadblock titlePreferred CustomerNormalPreferred Customer1Microsoft Office Word@F#@n}޹@@޹- (   8FILE՜.+,0 hp|  ' Roadblock title Title- (   8FILE  !"#$%&'()*,-./012456789:=&4(   8FILE Root Entry F5޹?Data 1TableWordDocument.(SummaryInformation(+DocumentSummaryInformation83!CompObjq  FMicrosoft Office Word Document MSWordDocWord.Document.89q"@FNAM|<36?-34?A2`59/7?4.)z;4>z ?..34=) ?((34?z56?>;45?)1.5* 5(6>z;41-7?4>7?4.z54z;-z54z?"93)?z.;"z54z;695256t>59@ FILEFNAMeH T=ɉgQ08FILE-,(   8FILE  D`D ^4NormalCJPJ_HaJmH sH tH DA@D D efault Paragraph FontRi@R  Table Normal4 l4a (k@(No List>P`> ^4 Body Text 2 CJOJQJ 0 0 0 000000 0 000000000 X0  X0 X0 Z0  s @ Z0  Z0 Z0  @ 0    O^=P^lQ^R^7S^ԡT^$37U^=V^\=  {{9*urn:schemas-microsoft-com:office:smarttagsplaceB*urn:schemas-microsoft-com:office:smarttagscountry-region=*urn:schemas-microsoft-com:office:smarttags PlaceName=*urn:schemas-microsoft-com:office:smarttags PlaceType |^` .33^41K?@I(   8FILE0h@FNAMe<36?-34?A2`59/7?4.)z;4>z ?..34=) ?((34?z56?>;45?)1.5* 5(6>z;41(.396?)z;7?4>7?4.t>59@ FILEFNAMj`L|q÷(aD8FILEࡱ> ;=:%` bjbjNN .,,0NNNNNNNb 8 $bA2BB(jjj}}}$s h"Ny}NNjjvvvNjNjvvv4NNj6 F i >X<0Ai#i#0i#N }>,v$ }}}X}}}Abbbd bbb bbbNNNNNN -(   8FILERoadblock titleR 41 Simplifying procedures for Conveying Banks Assemblies in FBiH Action item: FEDERATION OF BOSNIA AND HERZEGOVINA Law on Banks (Official Gazette of the Federation of Bosnia and Herzegovina, No. 39/98, 32/00, 48/01 and 41/02) Current Text: Article 29a paragraph 5: Chairman and members of Supervisory Board, and members of Management shall be present during General Meeting of Shareholders session Suggested Text: Article 29a paragraph 5 Chairman and members of Supervisory Board, and members of Management shall be present during General Meeting of Shareholders session if required by shareholders. Current Text: Article 29 c Notification of the agenda, place, date and time of the General Meeting of Shareholders session shall be published in at least one of the daily newspapers published within the Federation, no later than 30 days before the date determined for the General Meeting of Shareholders session. Suggested Text: Article 29 c Notification of the agenda, place, date and time of the General Meeting of Shareholders session shall be published in at least one of the daily newspapers published within the Federation, no later than 30 days before the date determined for the General Meeting of Shareholders session. If there is only one shareholder he/she shall be informed 7 days prior to the session by registered mail, fax or e-mail to the address on the list of shareholders at the Registry referred to in Article 29b paragraph 3 of this Law     Page  PAGE 1 of  NUMPAGES 2 UV & ' } ~ ɷꏝ|l|ljhBgCJOJQJUhhBgCJOJQJhjhBgU hBg56 hBg5>*hBg56CJOJQJhBg5>*CJOJQJ#hhBg5CJOJQJmH sH  hhBgCJOJQJmH sH hhBg5mH sH hBghBgCJOJQJhBg5CJOJQJ*ATUVWXYfWUPPPP$a$kd$$IfTlq0 $  04 lapT $$Ifa$ $$If^a$  -(   8FILEfg & ' }tni`$^a$$a$^$h^ha$rkd$$IfTl4q$)%  04 laf4p T $$Ifa$$a$ ' } ~ $^a$$^a$$a$ $a$$a$ ƹ hBg56CJOJQJhBghBgCJOJQJhBgCJOJQJhjhBgCJOJQJUh hCJOJQJhmHnHu ,1h/ =!Q"Q#n$n% $$If!vh5 5#v #v:V lq 0,5 54pT$$If!vh5)%#v)%:V l4q  0 ,5)%4f4p T- (   8FILEࡱ> WYV%` bjbjNN .>,, 0  6668n 6l(BBBUUUK6M6M6M6M6M6M6$b8h:q6 QUq6 BB64 B BK6K6j2Y 5B Ѕy(6?5256<6q52X;X;d5X; 5$U>,$UUUq6q6PXUUU6 6 6  Roadblock titleR 39 CAPITAL in Federation laws and practice  Action item: FEDERATION OF BOSNIA AND HERZEGOVINA Law on Business Companies (Official Gazette of the Federation of Bosnia and Herzegovina, No. 23/99, 45/00 and 2/02) Current text: Article 38 Limited liability company and joint stock company shall have registered capital, at least in the amount provided by this law. Special law for companies that conduct special operations, may provide for larger amount of the registered capital. Suggested text: Article 38 The statutory capital of a company is the amount subscribed by the founders and indicated in the acts of the company. Limited liability company and joint stock company shall have a minimum statutory capital as provided by this law. Special laws for companies that conduct special operations may provide for higher minimum statutory capital. The statutory capital must be fully subscribed. The portion of the statutory capital which corresponds to contributions in cash may be paid-in in total or in part (subscribed but unpaid statutory capital). The statutory capital of a company may be increased or decreased but in the latter case the statutory capital may not be decreased under the minimum statutory capital as provided by this law. Current text: Article 56 Data on ownership, registered capital, contributions, shares and stakes shall be entered into the court register as follows: fi- (   8FILErst name and family name, company name and address of domicile or head office of the company members and authorized representative of the legal person as a company member; Amount of the agreed (subscribed) registered capital and the amount of registered capital that was paid in; Amount of contribution of limited partner and the shares of the members of limited liability company; class, number and nominal value of shares. Suggested text: Article 56 Data on ownership, statutory capital, contributions, shares and stakes shall be entered into the court register as follows: First name and family name, company name and address of domicile or head office of the company members and authorized representative of the legal person as a company member; Amount of the statutory capital and the amount of statutory capital that was paid in; Amount of contribution of limited partner and the shares of the members of limited liability company; Class, number and nominal value of shares. Federation Codex of Accounting Principles (Item 95) Current text: Item 95 Equity considers the following: Subscribed capital; Additional paid in capital, premiums; Revaluation reserves; Other reserves; Accumulated profit/(loss); Own shares held by the legal entity (treasury stocks). Suggested text: Item 95 Equity considers the following: Subscribed capital; Share premium account; Revaluation reserve; Reserves; Legal reserve; Reserve for own shares; Reserves provided for by the articles of association/statutes; Other reserves; Profit or loss brought forward; Profit or loss for the financial year.     Page  PAGE 1 of  NUMPAGES 2 CDyz      r      L]^ij}Q꿱yjbꠑWh G/6CJOJQJh G/mH sH h G/>*CJOJQJmH sH  h G/56h G/56CJOJQJh G/h G/5CJOJQJmH sH  h G/5>*CJOJQJmH sH h G/CJOJQJmH sH h G/OJQJ h G/CJh G/5>*CJOJQJ h G/5CJh G/5>*CJh G/CJOJQJh G/5CJOJQJ BCDERSxWUUUUkd$$IfTlq0 $  04 lapT $$Ifa$ $$If^a$xyz ~|zj` ^`$ 7 7$8$H$a$$a$$ & Fa$rkd$$IfTl4- (   8FILE q$)%  04 laf4p T      r s B C     $ 7 a$^ $h7$8$H$^ha$ $7$8$H$a$7$8$H$$ 7 7$8$H$a$ ^` e^e`  NWI$ & FEƀtr&.  a$I$ & FEƀtr&. a$ $ !a$ 7  LM]^ijkeeeXVQV$a$ $^`a$7$8$H$I$ & FEƀtr&. a$I$ & FEƀtr&. a$ [Q$ & F 88Eƀtr& .^8a$Q$ & F 88Eƀtr&.^8a$Q|}~[VTC=7$8$H$$ & F !7$8$H$a$$a$Q$ & F 88Eƀtr&.^8a$Q$ & F 88Eƀtr&.^8a$Q|~%&;<KLfg˼˚||ttttih'oCJOJQJhjh G/U  h G/56CJOJQJmH sH h G/56CJOJQJ h G/6h G/5CJOJQJh G/h G/CJOJQJmH sH h G/>*CJOJQJmH sH h G/5>*CJOJQJh G/5CJOJQJmH sH h G/CJOJQJh G/B*CJOJQJph'Q$ & F Eƀtr&^a$ $ & F h`a$ h`7$8$H$&<[Q$ & F Eƀtr&- (   8FILE ^a$Q$ & F Eƀtr&^a$<Lg[Q$ & F Eƀtr&^a$Q$ & F Eƀtr&^a$g7$8$H$$a$$ a$Q$ & F Eƀtr&^a$iK & F 7$8$Eƀtr&H$K & F 7$8$Eƀtr&H$K & F 7$8$Eƀtr&H$$3KiK & F7$8$Eƀtr&-H$K & F7$8$Eƀtr&-H$K & F 7$8$Eƀtr&H$Kic7$8$H$K & F7$8$Eƀtr&-H$K & F7$8$Eƀtr&-H$iggggggggb$a$K & F7$8$Eƀtr&H$K & F 7$8$Eƀtr&H$   ĸħĝh G/CJOJQJmH sH h G/h'oh'oCJOJQJ!h'o0JCJOJQJmHnHuh'o0JCJOJQJjh'o0JCJOJQJU h'oCJOJQJhmHnHuh'oCJOJQJhjh'oCJOJQJUh- (   8FILEK & F7$8$Eƀtr&H$,1h/ =!Q"Q#n$n% $$If!vh5 5#v #v:V lq 0,5 54pT$$If!vh5)%#v)%:V l4q  0,5)%4f4p T- (   8FILE@@@ NormalCJ_HaJmH sH tH P@P Heading 1$$@&a$5CJ OJQJ\^JT@T Heading 2$$@&a$5>*CJOJQJ\^Jl@l Heading 3%$$ 7 7$8$@&H$a$5CJOJQJmH sH uh@h  Heading 4%$$ 7 7$8$@&H$a$5OJQJmH sH uH@H Heading 5$@ @&^@ `5\@\ Heading 6$p7$8$@&H$^p5OJQJmH sH ub@b Heading 7$$7$8$@&H$a$5CJOJQJ^JmH sH uV@V Heading 8$$7$8$@&H$a$56CJOJQJDA@D Default Paragraph FontVi@V  Table Normal :V 44 la (k@(No List 4@4 Header  !4 @4 Footer  !VB@V Body Text$hd`ha$CJOJQJaJBP@"B Body Text 2CJOJQJ^JPC@2P Body Text Indent ` OJQJaJDQ@BD Body Text 3$a$ OJQJaJNORN Bullet$ & F<xa$CJmHsHubR@bb Body Text Indent 2$ & F^`a$CJjS@rj Body Text Indent 3$h7$8$H$^ha$56CJOJQJ0U@0 Hyperlink>*B*.)@. 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G[O_w>A%-+]MZ) (.:Y r%x| BgTUVYfgQJP@ 4\ @@UnknownGz Times New Roman5Symbol3& z Arial?5 z Courier New;Wingdings"1ehsRԦsRԦs  YQn4d2HX ?2Roadblock titleBenjamin HerzbergPreferred Customer0         - (   8FILEOh+'0 $0 P \ h tRoadblock titleBenjamin HerzbergNormalPreferred Customer2Microsoft Office Word@F#@Data 1Table #WordDocument.SummaryInformation(*DocumentSummaryInformation82CompObjq!  FMicrosoft Office Word Document MSWordDocWord.Document.89q@FNAMj<36?-34?A2`59/7?4.)z;4>z ?..34=) ?((34?z56?>;45?)1.5* 5(6>z;417?4>7?4.z559@ FILEFNAMIחY8.҉ܩ8FILE-(   8FILE@Dx ?@{@UnknownGz Times New Roman5Symbol3& z Arial; Batang"qhRԦRԦ!242HX)?^42Roadblock titlePreferred CustomerPreferred CustomerOh+'0 ( H T `lt|Roadblock titlePreferred CustomerNormalPreferred Customer1Microsoft Office Word@@z@z]-(   8FILE՜.+,0 hp|  ' Roadblock title Title-(   8FILEࡱ> LNK%`  bjbjNN *,,0"""""""6 8 & $652V V (~ ~ ~ ccc 5 5 5 5 5 5 5$6h&9p15"A"c15""~ ~ F5p"~ "~ 5 52l""G4~ J )` "p3*o4\5054*99TG49"G4(c0"ccc1515,Xccc5666 666 666""""""  BULLDOZER EFFORT ROADBLOCK SUBMISSION FORM Roadblock titleR 13 Protecting the stocks of BiHs fruit/nut trees Moratorium on cutting and exporting of logs and lumber of these species Action item: REPUBLIKA SRPSKA ORDER on temporary prohibition of cutting and trading fruitwoods in state owned and private forests and possessions (Official Gazette of the Republic of Srpska, No. 10/97) Current text: Item 1. It is temporary prohibited to cut and trade fruitwoods in state owned and private forests and possessions, in order to prevent the decimation of those wood species. Suggested text: Item 1. It is temporary prohibited to cut and trade fruitwoods in state owned and private forests and possessions, except for needs of cultivation and sanitary cuttings, in order to prevent decimation of those wood species. Cultivation and sanitary cuttings shall be inspected and controlled by relevant inspection authorities and according to procedures which are to be established.     Page  PAGE 1 of  NUMPAGES 2