{"id":"SIG-BIH-020","country":"BiH (RS)","excerpt":"RS tax inspectors conduct unannounced inspections of multiple CSOs, specifically demanding lists of all international donors over the past 5 years — framing foreign funding as inherently suspicious. Inspections target larger, more vocal organizations. Fines are 'unreasonably high' and inspectorates 'never issue advisory measures, only sanctions.' Youth organization fined for last 5 years while football clubs owe millions with no consequences.","date_text":"Mar 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-020","observation":{"target":"Multiple CSOs in RS (larger and more vocal organizations targeted)","case_id":"BIH-020","country":"BiH (RS)","signal_id":"SIG-BIH-020","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":"Regulatory / Financial Inspection (foreign donor list demands)","target_type":"Sector","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":"Mar 2023","channel_primary":"Official/Regulatory","date_confidence":"month_year","campaigns_served":"BIH-CAMP-003; BIH-CAMP-004","confidence_notes":"AML-by-practice: the foreign agent registry that failed legislatively (BIH-015) is implemented through administrative inspection. Demanding 5-year donor lists during tax audits achieves the same data collection a foreign agent registry would have. Selective enforcement (CSOs fined, football clubs ex | Date refined: wave of unannounced inspections peaked March-June 2023. Strategically timed alongside public/parliamentary debates on Draft Law on Special Registry (foreign agent law). Key tactic: \"5-year donor list\" demand — inspectors shifted from standard audits to demanding exhaustive international donor lists dating back 2018-2019. Sources: BCSDN Monitoring Matrix BiH 2023; CPCD/TI BiH joint statement mid-2023.","escalation_stage":"4","actor_type_primary":"Prosecutor/Judicial","source_text_excerpt":"RS tax inspectors conduct unannounced inspections of multiple CSOs, specifically demanding lists of all international donors over the past 5 years — framing foreign funding as inherently suspicious. Inspections target larger, more vocal organizations. Fines are 'unreasonably high' and inspectorates 'never issue advisory measures, only sanctions.' Youth organization fined for last 5 years while football clubs owe millions with no consequences.","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":"2023-03-01","primary_narrative_code":"NF-03","primary_narrative_label":"Financial Corruption / AML","secondary_narrative_code":"NF-01","institutional_consequence":"Financial surveillance; Chilling effect","secondary_narrative_label":"Foreign Agent / Foreign Influence"},"response_id":null,"source_type":"Official/Regulatory","target_text":"Multiple CSOs in RS (larger and more vocal organizations targeted)","date_confidence":"month_year","normalized_date":"2023-03-01","confidence_notes":"AML-by-practice: the foreign agent registry that failed legislatively (BIH-015) is implemented through administrative inspection. Demanding 5-year donor lists during tax audits achieves the same data collection a foreign agent registry would have. Selective enforcement (CSOs fined, football clubs ex | Date refined: wave of unannounced inspections peaked March-June 2023. Strategically timed alongside public/parliamentary debates on Draft Law on Special Registry (foreign agent law). Key tactic: \"5-year donor list\" demand — inspectors shifted from standard audits to demanding exhaustive international donor lists dating back 2018-2019. Sources: BCSDN Monitoring Matrix BiH 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"}