INSTITUTION OF THE HUMAN RIGHTS OMBUDSMAN OF BOSNIA AND HERZEGOVINA Bosnia and Herzegovina 531. The Ombudsmen want to point out that the action of the Indirect Taxation Authority of Bosnia and Herzegovina from the point of legality is not disputable and that pointing out this issue is not aimed at excluding anyone from the application of the regulations. The essence of this issue is the possible inconsistency of the regulations as well as the resulting effects on particular churches and religious communities. This primarily refers to churches and religious communities that are smaller in number. Certainly, there is no legal obligation, and it would in itself be discriminatory for the authorities to give advantages or exclude any church or religious community from the application of the regulations. On the other hand, the frameworks within which particular churches and religious communities operate must be taken into account, in which it is a challenge to maintain religious life and service and at the same time fulfill all legal obligations. Although there is no obligation on the authorities to assist churches and religious communities in their work, it is an undeniable obligation on the part of the authorities that in order to promote plurality in our country, they should continuously work to remove possible administrative obstacles to their work. 531 Official Gazette of BiH, no. 5/2004. 132