
(Patria) - Prime Minister of the Federation of BiH Nermin Nikšić confirmed that the competition for the director of the Tax Administration of FBiH will be cancelled, and that the Ministry of Finance of FBiH is tasked with carrying out the procedure for announcing a new public call. He also announced that the Ministry of Finance should prepare a decision on appointing an acting director for the next FBiH Government session.
The decision comes after the FBiH Government, on December 11, 2025, at an emergency session, issued a decision appointing Muhamed Hasanović, Deputy Minister of Finance and Treasury of BiH, as the director of the Tax Administration of FBiH. That decision invalidated the previous authorization of Admir Omerbašić to organize the work and sign acts within the director's jurisdiction.
However, Hasanović soon withdrew from the appointment, leaving the institution in a legal vacuum. Since that moment, Omerbašić has not signed any act, while the director's duties are de facto performed by his deputy, Slobodan Vukoja.
This situation has led to the Tax Administration of the Federation of BiH being practically managed by HDZ BiH, and this arrangement can continue for some time, as a new competition takes a long time, and the decision on appointing an acting director is currently being prepared by the Ministry of Finance, which is headed by HDZ BiH.
Unofficially, the appointment of Admir Omerbašić as acting director is being considered again.
It remains unclear how the Trojka, and especially the SDP, ended up in a position where the appointment process for the director of one of the key financial institutions failed to be completed. It is particularly questionable why Muhamed Hasanović applied for the competition at all, and from the position of Deputy Minister of Finance and Treasury of Bosnia and Herzegovina.
Although his withdrawal from the position of director of the Tax Administration of FBiH was presented as a "strategic decision" in some political circles, the developments further confirm the inability of the Trojka to manage complex institutional processes. HDZ BiH profits the most in such an environment, as in addition to the institutions that fell to them in the formal distribution of power, they are also de facto taking over those that should have nominally gone to the Trojka parties.
The situation gains additional weight in the context of the announced fiscal reforms of the FBiH Government. Paradoxically, the institution that should be the driving force behind these reforms is functioning without legitimate leadership, in a state of legal and institutional blockade.
Such a condition indicates serious disruptions in the functioning of one of the key institutions of the financial system of the Federation of BiH. The legal and unimpeded operation of the Tax Administration is of crucial importance for the collection of public revenues, the legal certainty of taxpayers, and the stability of the budget system.
An additional problem is the fact that, according to the current systematization, the Tax Administration of FBiH is short of about 500 employees. Employees are on a warning strike due to numerous irregularities, inadequate working conditions, and the long-term neglect of their professional and material status.
In such an environment, it is difficult to expect consistent application of existing laws, let alone the introduction of a new, complex fiscalization system that the FBiH Government announces as one of its key reforms.
An additional challenge is the outdated information system of the Tax Administration, which even before was unable to fully support the already established fiscalization models, which further calls into question the institution's capacity to carry out the reform processes announced by the Government.
(A.Č.Z.)
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