Hasanović waits, while the FBiH Tax Administration remains without legal leadership, and as of today without a deputy director

(Patria) - One of the most important institutions of the executive authority in the Federation of Bosnia and Herzegovina, the FBiH Tax Administration, has been functioning without an appointed director for almost a year, and as of today without a deputy director, thus calling into question the legality of its operations.

After the expiration of the mandate of former director Šerif Isović, the FBiH Government on August 1, 2024 (Decision number: 1172/24) authorized Tax Administration employee Admir Omerbašić to organize the work of the institution and sign documents.

However, according to Article 4 of the Law on the FBiH Tax Administration, this institution can only be led by a director and a deputy director, appointed and dismissed by the FBiH Government upon the proposal of the federal Minister of Finance, for a term of four years.

Omerbašić, although formally authorized, is neither a director nor an acting director, which raises the question of the legal validity of the decisions he makes on behalf of the institution.

As of today, the Tax Administration formally remains without any legally defined leader, as its temporary replacement at the helm also expires simultaneously.

The situation gains additional gravity considering that the FBiH Government has marked this year as crucial for implementing fiscal reforms. Paradoxically, the very institution that should be driving these reforms is functioning without legitimate leadership, in a state of legal and institutional blockade.

The competition procedure for appointing a new director has, according to available information, been completed, and candidate Muhamed Hasanović, the current deputy minister of finance of BiH, has been waiting for months for an official decision from the FBiH Government on his appointment, although he has received approval from the FBiH Civil Service Agency.

Such a legal vacuum not only undermines the institutional integrity of the FBiH Tax Administration but also casts doubt on the seriousness of implementing the announced reforms.

The lack of political will for the timely appointment of leadership in one of the key fiscal institutions can have long-term consequences for the functioning of public finances and citizens' trust in the legality of government actions.

(A.Č.Z.)