- summary
- 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.'
- country
- Bosnia and Herzegovina (Republika Srpska)
- date text
- Jan 2023
- entities
- RS Tax Inspectorate
- entity type
- Prosecutor/Judicial
- id
- 723
- name
- RS Tax Inspectorate
- role
- actor
- IBHI (Initiative and Civil Action) — 26-year-old CSO
- entity type
- CSO
- id
- 724
- name
- IBHI (Initiative and Civil Action) — 26-year-old CSO
- role
- target
- RS Tax Inspectorate
- sources
- citation
- BCSDN Monitoring Matrix BiH 2023
- tactics
- Administrative CSO Burdening
- label
- Administrative CSO Burdening
- code
- TC-24
- needs review
- false
- role
- primary
- Administrative CSO Burdening
- narratives
- Financial Corruption / Grant Abuse
- label
- Financial Corruption / Grant Abuse
- code
- NF-02
- needs review
- false
- role
- primary
- Financial Corruption / AML Framing
- label
- Financial Corruption / AML Framing
- code
- NF-03
- needs review
- false
- role
- secondary
- Financial Corruption / Grant Abuse
- campaign ids
- campaign phase
- Phase 4: Institutional Operationalization
- campaigns served
- channels
- Official/Regulatory
- civic response
- Organization ceases all operations; staff dispersed; 26-year institutional memory lost
- consequence category
- Legal/Administrative + Social Trust Erosion
- created at
- 2026-09-24T17:50:55.358311+00:00
- date precision
- month
- enabler status
- Active
- enabler type
- Financial Surveillance Capacity
- escalation
- 4
- harm track
- Both
- id
- BIH-019
- institutional consequence
- Criminal charges; Chilling effect
- 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 (BIH-015) couldn't achieve legislatively, the tax inspectorate achieves operationally. | DATE UPDATE: 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.
- occurred on
- 2023-01-01
- signal ids
- trigger type
- TR-08: Proactive / Ambient
- updated at
- 2026-09-24T17:50:55.358311+00:00
- version
- 1
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