{"id":"SIG-BIH-019","country":"BiH (RS)","excerpt":"RS tax inspectorate targets IBHI with unannounced inspection, reclassifies consultant service contracts as employment contracts, imposes 61,941 BAM fine. Organization ceases operations — regulatory killing of a 26-year-old CSO through administrative enforcement. Inspectorates 'never issue advisory measures, only sanctions.'","date_text":"Jan 2023","actor_text":"RS Tax Inspectorate","source_url":"https://balkancsd.net/cpcd-publishes-2023-report-on-the-civil-society-environment-in-bosnia-and-herzegovina/","campaign_id":"BIH-CAMP-003","incident_id":"BIH-019","observation":{"target":"IBHI (Initiative and Civil Action) — 26-year-old CSO","case_id":"BIH-019","country":"BiH (RS)","signal_id":"SIG-BIH-019","harm_track":"Both","source_url":"https://balkancsd.net/cpcd-publishes-2023-report-on-the-civil-society-environment-in-bosnia-and-herzegovina/","campaign_id":"BIH-CAMP-003","source_type":"Official/Regulatory","tactic_code":"Administrative CSO Burdening (tax reclassification → lethal fine)","target_type":"CSO","enabler_type":"Financial Surveillance Capacity","trigger_type":"TR-08: Proactive / Ambient","actor_primary":"RS Tax Inspectorate","campaign_phase":"Phase 4: Institutional Operationalization","enabler_status":"Active","event_date_raw":"Jan 2023","channel_primary":"Official/Regulatory","date_confidence":"month_year","campaigns_served":"BIH-CAMP-003; BIH-CAMP-004","confidence_notes":"Most consequential single case in BiH database — administrative action achieves organizational death. Selective enforcement: football clubs owe millions in unpaid taxes with zero sanctions. Demonstrates the legislative-failure-to-administrative-implementation pipeline: what the foreign agent law (BI | Date refined: inspection began January 2023 (Q1 2023). Final sanction (61,941 BAM fine) issued April 2023. Operational cessation June 2023. Sources: BCSDN Monitoring Matrix BiH 2023; Žarko Papić open letter Oslobođenje May 21 2023; CPCD/TI BiH joint statement mid-2023.","escalation_stage":"4","actor_type_primary":"Prosecutor/Judicial","source_text_excerpt":"RS tax inspectorate targets IBHI with unannounced inspection, reclassifies consultant service contracts as employment contracts, imposes 61,941 BAM fine. Organization ceases operations — regulatory killing of a 26-year-old CSO through administrative enforcement. Inspectorates 'never issue advisory measures, only sanctions.'","consequence_category":"Legal/Administrative + Social Trust Erosion","secondary_source_url":"https://www.ohchr.org/en/press-releases/2025/02/bosnia-and-herzegovina-bill-registering-ngos-will-increase-government","event_date_normalized":"2023-01-01","primary_narrative_code":"NF-02","primary_narrative_label":"Financial Corruption / Grant Abuse","secondary_narrative_code":"NF-03","institutional_consequence":"Criminal charges; Chilling effect","secondary_narrative_label":"Financial Corruption / AML"},"response_id":null,"source_type":"Official/Regulatory","target_text":"IBHI (Initiative and Civil Action) — 26-year-old CSO","date_confidence":"month_year","normalized_date":"2023-01-01","confidence_notes":"Most consequential single case in BiH database — administrative action achieves organizational death. Selective enforcement: football clubs owe millions in unpaid taxes with zero sanctions. Demonstrates the legislative-failure-to-administrative-implementation pipeline: what the foreign agent law (BI | Date refined: inspection began January 2023 (Q1 2023). Final sanction (61,941 BAM fine) issued April 2023. Operational cessation June 2023. Sources: BCSDN Monitoring Matrix BiH 2023; Žarko Papić open letter Oslobođenje May 21 2023; CPCD/TI BiH joint statement mid-2023.","secondary_source_url":"https://www.ohchr.org/en/press-releases/2025/02/bosnia-and-herzegovina-bill-registering-ngos-will-increase-government"}