Refund of excess or incorrectly paid income

Overpaid public revenue is understood to mean a payment recorded in the Single Treasury Account in an amount greater than the prescribed and established obligation.

Under incorrectly paid public revenue is understood to mean revenue that has not been paid in the manner prescribed by the Rulebook on the Method of Payment of Public Revenues of the Budget and Extra-Budgetary Funds on the Territory of the Federation of Bosnia and Herzegovina.

The procedure for the refund of overpaid or incorrectly paid public revenue is initiated based on a written request from the payer. The request is submitted to the competent administrative body that ordered the payment of the fee or for whose work the fee was paid.

Along with the written request, the party shall attach proof of the payment made (copy of the payment order, daily bank statement and other evidence proving the payment), as well as the number of the transaction and current account with the bank to which the funds will be refunded.

Legal regulations:

  • Rulebook on procedures for the return and rebooking of multiple or wrongly paid public revenues from the single account of the HNŽ treasury ("Narodne novine HNŽ no. 1/07")

  • Rulebook on the procedures for the return of the rebooking of erroneous/overpaid public revenues from the single account of the treasury of the Federation of BiH and the procedure for the reduction of liabilities ("Official Gazette of the Federation of Bosnia and Herzegovina" number 20/18).