In the "Official Gazette of RS", no. 96 of 20 October 2017, the Rulebook on depreciation of fixed assets for tax purposes have been published, which regulate the classification of fixed assets, methods and method of recognition of depreciation costs for the purpose of determining the profit tax base.
The Rulebook shall enter into force on the eighth day from the day of its publication in the "Official Gazette of the Republic of Srpska".

 By the entry into force of this Rulebook, the Ordinance on application of annual depreciation rates ("Official Gazette of the Republic of Srpska", No. 47/16) shall cease to apply.