Bosnia and Herzegovina's reform of its fiscal sovereignty began in 2003. The adoption of the Law on Indirect Taxation. The establishment of the Indirect Taxation Authority (ITA), the unification of the customs system and the introduction of value added tax is a milestone in the fiscal sovereignty of Bosnia and Herzegovina. Elimination of the gray economy, or in the prevention, detection and prosecution of customs and tax fraud in Bosnia and Herzegovina, largely contributing to the Division officers for enforcement and compliance with customs and tax legislation, which is part of the ITA. The aim of this research relates to the description of the activities in the Sector and the analysis of the normative-legal measures to protect fiscal revenues. Protect fiscal revenues both in the world and in our country, should be considered as a time-consuming and laborious process. This process first requires a better staff training and their equipment, as well as education and awareness at the tax payers about the multiple benefits that arise from fiscal revenues. When scientific research and the formulation of the research results were used in a combination of appropriate methods such as: normatvno-legal methods, historical and descriptive method, the method of content analysis and comparative-law method.