LEGAL UNCERTAINTY Who is managing the FBiH Tax Administration?

(Patria) - On December 11, 2025, the Government of the Federation of Bosnia and Herzegovina, at an emergency session, passed a decision appointing Muhamed Hasanović, the current Deputy Minister of Finance of Bosnia and Herzegovina, to the position of Director of the Tax Administration of the Federation of BiH.

The aforementioned decision was published in the "Official Gazette of the Federation of BiH" on December 12, 2025, and entered into force the following day, i.e., December 13, 2025. On the day this decision entered into force, the previous decision authorizing Admir Omerbašić to organize work and sign acts within the jurisdiction of the Director of the FBiH Tax Administration ceased to be valid.

However, although the decision appointing the director formally entered into force, Muhamed Hasanović has not yet factually taken over the duties of the Director of the FBiH Tax Administration. At the same time, Admir Omerbašić no longer has valid authorization to perform the duties of director, as his authorization ceased upon the entry into force of the new decision of the FBiH Government.

In such a situation, a serious institutional and legal question arises: who is actually managing the Tax Administration of the Federation of BiH at this moment?

Further legal uncertainty is created by the fact that in practice, certain acts are still being signed by the Deputy Director of the Tax Administration. However, according to available information, the mandate of the Deputy Director expired on May 13, 2025, and it is unclear on what legal basis this person continues to perform these duties, nor what their formal legal status is currently.

This situation indicates a serious problem in the functioning of one of the key institutions of the financial system of the Federation of BiH. The Tax Administration of the FBiH is an authority whose lawful and unimpeded operation is crucial for the collection of public revenues, the legal certainty of taxpayers, and the functioning of the budget system.

Managing this institution without clearly defined and lawful leadership calls into question the legality of adopted acts, the legal certainty of parties in proceedings, as well as the overall responsibility of executive authorities.

Therefore, it is imperative that the competent authorities urgently clarify the current situation, clearly determine who is authorized to lead and sign acts in the FBiH Tax Administration, and prevent further deepening of the institutional and legal vacuum that could have serious consequences for the public interest.