During 2019 citizens indicated to the Protector of Citizens in their complaints also to the dissatisfaction with tax debt to registered weapons even though they possess evidence that their weapons were stolen or temporarily confiscated. Pursuant to the amendments to the Law on Taxes to Use, Possession and Carrying of Goods152, registered weapons whose disappearance was reported to the competent authority, which was recorded as passivized, will be exempted from taxation within the period starting with the day when the disappearance was reported concluding with the day which precedes the day of the return of the found weapons to the owner. In this manner the long-term problem of citizens with regards to taxation of the weapons they do not possess will be overcome. In the reporting period citizens contacted the Protector of Citizens with complaints about the operation of the Ministry of Finance as the second-instance authority because of the failure to decide within legal deadline about complaints against the decision of Tax Administration and local tax administrations. The established good cooperation of the Ministry of Finance with the Protector of Citizens was continued and identified omissions in operation were removed. Internal affairs In the reporting period the Protector of Citizens conducted oversight procedures in various cases in which the Ministry of Interior (hereinafter: MoI) did not decide on requests for entrance into citizenship, discharge from citizenship, obtaining of travel document, alteration of residence, registration of a vehicle within the legal deadline. Complaints also referred to the rejection of the request for keeping and bearing arms, confiscation of weapons and gun licenses, obtaining of the license for performing the activities of security officers, failure to decide upon complaints within legal deadline, failure to decide upon the request for unfoundedly paid funds, refusal to let foreign citizens enter the Republic of Serbia, dissatisfaction of citizens with filing of the request for the initiation of misdemeanor proceedings. The Protector of Citizens estimates that during the reporting period the activities of the MoI pursuant to the Law on General Administrative Procedure153 (hereinafter: LAP) were improved, therefore, unlike previous years, to a lesser extent, the decision making on citizens requests without following of the legal form was noticed. However, in 2019 it was noticed as well that citizens were informed by notifications, instead of decisions, that their request cannot be adopted and in this manner they were deprived of the option of using regular legal remedy – complaint (two-instance level in decision making) and of later conducting of administrative dispute. After the Protector of Citizens initiated the oversight procedure, the MoI removed the omissions and in relation to such requests passed administrative acts. What is noticeable is the continued education of police officers with regards to consistent and even application of the LAP in all situations upon requests of citizens. The Protector of Citizens believes that the control and examination of regularity and legality of first-instance decisions in the second-instance proceedings was improved, which was one of remarks in the Annual Report for 2018. In certain cases, in which the Protector of Citizens had insight, second-instance authorities annulled first-instance decisions and regularly confirmed the shortcomings in operation and decision making of first-instance authorities. Certainly, it should be continued with good practice of second-instance authorities in the sense that every first-instance decision should be examined in its entirety. The Protector of Citizens emphasizes also that he received a certain number of complaints about untimely 152 153 “Official Gazette of RS“, no. 86/29 dated 6th December, 2019 in force since 1st January, 2020 “Official Gazette of RS“, no. 18/16 and 95/18. - 85 -