- summary
- 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.
- country
- Bosnia and Herzegovina (Republika Srpska)
- date text
- Mar 2023
- entities
- RS Tax Inspectorate
- entity type
- Prosecutor/Judicial
- id
- 723
- name
- RS Tax Inspectorate
- role
- actor
- Multiple CSOs in RS (larger and more vocal organizations targeted)
- entity type
- Sector
- id
- 726
- name
- Multiple CSOs in RS (larger and more vocal organizations targeted)
- role
- target
- RS Tax Inspectorate
- sources
- citation
- BCSDN Monitoring Matrix BiH 2023
- tactics
- AML/CFT Framework Weaponization
- label
- AML/CFT Framework Weaponization
- code
- TC-19
- needs review
- false
- role
- primary
- AML/CFT Framework Weaponization
- narratives
- Financial Corruption / AML Framing
- label
- Financial Corruption / AML Framing
- code
- NF-03
- needs review
- false
- role
- primary
- Foreign Agent / Foreign Influence
- label
- Foreign Agent / Foreign Influence
- code
- NF-01
- needs review
- false
- role
- secondary
- Financial Corruption / AML Framing
- campaign ids
- campaign phase
- Phase 4: Institutional Operationalization
- campaigns served
- channels
- Official/Regulatory
- 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
- 3
- harm track
- Both
- id
- BIH-020
- institutional consequence
- Financial surveillance; Chilling effect
- 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 exempt) proves political motivation. Detection signal: when tax inspections specifically ask about foreign donors, treat as foreign agent narrative operationalized. | DATE UPDATE: 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.
- occurred on
- 2023-03-01
- signal ids
- trigger type
- TR-08: Proactive / Ambient
- updated at
- 2026-09-24T17:50:55.358311+00:00
- version
- 1
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