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RS Tax Inspectorate (Poreska uprava RS)

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country
Bosnia-Herzegovina
campaign ids
campaign role
RS Tax Administration — primary Track 1 financial surveillance instrument. Conducts unannounced inspections of CSOs; demands 5-year international donor lists; retroactively reclassifies consultant contracts as employment; imposes lethal fines (BIH-019: 61,941 BAM → IBHI closure). Selective enforcement: CSOs hit with maximum sanctions while football clubs with millions in unpaid taxes receive "reprogramming." Documents the "administrative foreign agent" pattern — achieving foreign agent registry through tax code weaponization when legislation is blocked by international pressure.
category
Government Official
entity type
Regulatory/Administrative
id
578
mentioned incident ids
name
RS Tax Inspectorate (Poreska uprava RS)
notes
PRIMARY TRACK 1 ACTOR — financial surveillance and regulatory killing. IBHI closure (BIH-019) is most cited example of regulatory killing in database. Žarko Papić (IBHI director) documented case publicly — primary source. Sources: BCSDN Monitoring Matrix BiH 2023; CPCD/TI BiH joint statement mid-2023. Analytical function: implements administrative foreign agent registry through tax enforcement when legislative route blocked — the "legislative-failure-to-administrative-implementation pipeline."
registry id
ACT-BIH-003-ROW-85
registry ids
website
purs.rs.ba

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