diff --git a/app/helpers/application_helper.rb b/app/helpers/application_helper.rb
index 59dc86689..cb7c7b3ac 100644
--- a/app/helpers/application_helper.rb
+++ b/app/helpers/application_helper.rb
@@ -117,68 +117,7 @@ module ApplicationHelper
   # Check if text have smart annotations of resources
   # and outputs a link to resource
   def smart_annotation_filter_resources(text)
-    sa_reg = /\[\#(.*?)~(prj|exp|tsk|sam)~([0-9a-zA-Z]+)\]/
-    new_text = text.gsub(sa_reg) do |el|
-      match = el.match(sa_reg)
-      case match[2]
-      when 'prj'
-        project = Project.find_by_id(match[3].base62_decode)
-        next unless project
-        if project.archived?
-          "<span class='sa-type'>" \
-          "#{sanitize_input(match[2])}</span>" \
-          "#{link_to project.name,
-                     projects_archive_path} #{I18n.t('atwho.res.archived')}"
-        else
-          "<span class='sa-type'>" \
-          "#{sanitize_input(match[2])}</span>" \
-          "#{link_to project.name,
-                     project_path(project)}"
-        end
-      when 'exp'
-        experiment = Experiment.find_by_id(match[3].base62_decode)
-        next unless experiment
-        if experiment.archived?
-          "<span class='sa-type'>" \
-          "#{sanitize_input(match[2])}</span>" \
-          "#{link_to experiment.name,
-                     experiment_archive_project_path(experiment.project)} " \
-          "#{I18n.t('atwho.res.archived')}"
-        else
-          "<span class='sa-type'>"\
-          "#{sanitize_input(match[2])}</span>" \
-          "#{link_to experiment.name,
-                     canvas_experiment_path(experiment)}"
-        end
-      when 'tsk'
-        my_module = MyModule.find_by_id(match[3].base62_decode)
-        next unless my_module
-        if my_module.archived?
-          "<span class='sa-type'>" \
-          "#{sanitize_input(match[2])}</span>" \
-          "#{link_to my_module.name,
-                     module_archive_experiment_path(my_module.experiment)} " \
-          "#{I18n.t('atwho.res.archived')}"
-        else
-          "<span class='sa-type'>" \
-          "#{sanitize_input(match[2])}</span>" \
-          "#{link_to my_module.name,
-                     protocols_my_module_path(my_module)}"
-        end
-      when 'sam'
-        sample = Sample.find_by_id(match[3].base62_decode)
-        if sample
-          "<span class='glyphicon glyphicon-tint'></span>" \
-          "#{link_to(sample.name,
-                     sample_path(sample.id),
-                     class: 'sample-info-link')}"
-        else
-          "<span class='glyphicon glyphicon-tint'></span>" \
-          "#{match[1]} #{I18n.t('atwho.res.deleted')}"
-        end
-      end
-    end
-    new_text
+    SmartAnnotations::TagToHtml.new(current_user, text).html
   end
 
   # Check if text have smart annotations of users
diff --git a/app/permissions/project.rb b/app/permissions/project.rb
index 3b07cf6cd..e3701db6d 100644
--- a/app/permissions/project.rb
+++ b/app/permissions/project.rb
@@ -16,7 +16,6 @@ Canaid::Permissions.register_for(Project) do
   # project: read, read activities, read comments, read users, read archive,
   #          read notifications
   # reports: read
-  # samples: read
   can :read_project do |user, project|
     user.is_member_of_project?(project) ||
       user.is_admin_of_team?(project.team) ||
diff --git a/app/services/smart_annotations/permision_eval.rb b/app/services/smart_annotations/permision_eval.rb
new file mode 100644
index 000000000..87a14c443
--- /dev/null
+++ b/app/services/smart_annotations/permision_eval.rb
@@ -0,0 +1,35 @@
+# frozen_string_literal: true
+
+module SmartAnnotations
+  class PermissionEval
+    class << self
+      include Canaid::Helpers::PermissionsHelper
+
+      def check(user, type, object)
+        send("validate_#{type}_permissions", user, object)
+      end
+
+      private
+
+      def validate_prj_permissions(user, object)
+        can_read_project?(user, object)
+      end
+
+      def validate_exp_permissions(user, object)
+        can_read_experiment?(user, object)
+      end
+
+      def validate_tsk_permissions(user, object)
+        can_read_experiment?(user, object.experiment)
+      end
+
+      def validate_sam_permissions(user, object)
+        can_read_team?(user, object.team)
+      end
+
+      def validate_rep_item_permissions(user, object)
+        can_read_team?(user, object.repository.team)
+      end
+    end
+  end
+end
diff --git a/app/services/smart_annotations/preview.rb b/app/services/smart_annotations/preview.rb
new file mode 100644
index 000000000..108e4af52
--- /dev/null
+++ b/app/services/smart_annotations/preview.rb
@@ -0,0 +1,73 @@
+# frozen_string_literal: true
+
+module SmartAnnotations
+  class Preview
+    class << self
+      def html(name, type, object)
+        send("generate_#{type}_snippet", name, object)
+      end
+
+      private
+
+      ROUTES = Rails.application.routes.url_helpers
+
+      def generate_prj_snippet(_, object)
+        if object.archived?
+          return "<span class='sa-type'>PRJ</span><a href='" \
+                 "#{ROUTES.projects_archive_path}'>#{object.name}</a>" \
+                 "#{I18n.t('atwho.res.archived')}"
+        end
+        "<span class='sa-type'>PRJ</span>" \
+        "<a href='#{ROUTES.project_path(object)}'>#{object.name}</a>"
+      end
+
+      def generate_exp_snippet(_, object)
+        if object.archived?
+          return "<span class='sa-type'>EXP</span><a href='" \
+                 "#{ROUTES.experiment_archive_project_path(object.project)}'>" \
+                 "#{object.name}</a> #{I18n.t('atwho.res.archived')}"
+        end
+        "<span class='sa-type'>EXP</span>" \
+        "<a href='#{ROUTES.canvas_experiment_path(object)}'>#{object.name}</a>"
+      end
+
+      def generate_tsk_snippet(_, object)
+        if object.archived?
+          return "<span class='sa-type'>TSK</span><a href='" \
+                 "#{ROUTES.module_archive_experiment_path(
+                   object.experiment
+                 )}'>#{object.name}</a> #{I18n.t('atwho.res.archived')}"
+        end
+        "<span class='sa-type'>TSK</span>" \
+        "<a href='#{ROUTES.protocols_my_module_path(object)}'>" \
+        "#{object.name}</a>"
+      end
+
+      def generate_sam_snippet(name, object)
+        if object
+          return "<span class='glyphicon glyphicon-tint'></span>" \
+                  "<a href='#{ROUTES.sample_path(object.id)}' " \
+                  "class='sample-info-link'>#{object.name}</a>"
+        end
+        "<span class='glyphicon glyphicon-tint'></span>" \
+        "#{name} #{I18n.t('atwho.res.deleted')}"
+      end
+
+      def generate_rep_item_snippet(name, object)
+        if object
+          repository_name = object.repository.name
+          return "<span class='sa-type'>" \
+                 "#{trim_repository_name(repository_name)}</span>" \
+                 "<a href='#{ROUTES.repository_row_path(object)}' " \
+                 "class='record-info-link'>#{object.name}</a>"
+        end
+        "<span class='sa-type'>REP</span>" \
+        "#{name} #{I18n.t('atwho.res.deleted')}"
+      end
+
+      def trim_repository_name(name)
+        name.strip.slice(0..2).upcase
+      end
+    end
+  end
+end
diff --git a/app/services/smart_annotations/tag_to_html.rb b/app/services/smart_annotations/tag_to_html.rb
new file mode 100644
index 000000000..69616a6f8
--- /dev/null
+++ b/app/services/smart_annotations/tag_to_html.rb
@@ -0,0 +1,67 @@
+# frozen_string_literal: true
+
+require 'smart_annotations/permision_eval'
+require 'smart_annotations/preview'
+
+module SmartAnnotations
+  class TagToHtml
+    attr_reader :html
+
+    def initialize(user, text)
+      parse(user, text)
+    end
+
+    private
+
+    REGEX = /\[\#(.*?)~(prj|exp|tsk|sam|rep_item)~([0-9a-zA-Z]+)\]/
+    OBJECT_MAPPINGS = { prj: Project,
+                        exp: Experiment,
+                        tsk: MyModule,
+                        sam: Sample,
+                        rep_item: RepositoryRow }.freeze
+
+    def parse(user, text)
+      @html = text.gsub(REGEX) do |el|
+        value = extract_values(el)
+        type = value[:object_type]
+        begin
+          object = fetch_object(type, value[:object_id])
+          # handle samples/repository_items edge case
+          if type.in? %w(sam rep_item)
+            sample_or_repository_item(value[:name], user, type, object)
+          else
+            next unless object && SmartAnnotations::PermissionEval.check(user,
+                                                                         type,
+                                                                         object)
+            SmartAnnotations::Preview.html(nil, type, object)
+          end
+        rescue ActiveRecord::RecordNotFound
+          next
+        end
+      end
+    end
+
+    def sample_or_repository_item(name, user, type, object)
+      if object && SmartAnnotations::PermissionEval.check(user, type, object)
+        return SmartAnnotations::Preview.html(nil, type, object)
+      end
+      SmartAnnotations::Preview.html(name, type, object)
+    end
+
+    def extract_values(element)
+      match = element.match(REGEX)
+      {
+        name: match[1],
+        object_type: match[2],
+        object_id: match[3].base62_decode
+      }
+    end
+
+    def fetch_object(type, id)
+      klass = OBJECT_MAPPINGS.fetch(type.to_sym) do
+        raise ActiveRecord::RecordNotFound.new("#{type} does not exist")
+      end
+      klass.find_by_id(id)
+    end
+  end
+end
diff --git a/spec/services/smart_annotations/permission_eval_spec.rb b/spec/services/smart_annotations/permission_eval_spec.rb
new file mode 100644
index 000000000..0add140ba
--- /dev/null
+++ b/spec/services/smart_annotations/permission_eval_spec.rb
@@ -0,0 +1,47 @@
+require 'rails_helper'
+require 'smart_annotations/permision_eval'
+
+describe SmartAnnotations::PermissionEval do
+  let(:subject) { described_class }
+  let(:user) { create :user }
+  let(:team) { create :team }
+  let(:user_team) { create :user_team, user: user, team: team, role: 2 }
+  let(:project) { create :project, name: 'my project' }
+  let(:experiment) do
+    create :experiment, name: 'my experiment',
+                        project: project,
+                        created_by: user,
+                        last_modified_by: user
+  end
+  let(:task) { create :my_module, name: 'task', experiment: experiment }
+  let(:repository) { create :repository, team: team, created_by: user }
+  let(:repository_item) { create :repository_row, repository: repository }
+
+  describe '#validate_prj_permissions/2' do
+    it 'returns a boolean' do
+      value = subject.send(:validate_prj_permissions, user, project)
+      expect(value).to be_in([true, false])
+    end
+  end
+
+  describe '#validate_exp_permissions/2' do
+    it 'returns a boolean' do
+      value = subject.send(:validate_exp_permissions, user, experiment)
+      expect(value).to be_in([true, false])
+    end
+  end
+
+  describe '#validate_tsk_permissions/2' do
+    it 'returns a boolean' do
+      value = subject.send(:validate_tsk_permissions, user, task)
+      expect(value).to be_in([true, false])
+    end
+  end
+
+  describe '#validate_rep_item_permissions/2' do
+    it 'returns a boolean' do
+      value = subject.send(:validate_rep_item_permissions, user, repository_item)
+      expect(value).to be_in([true, false])
+    end
+  end
+end
diff --git a/spec/services/smart_annotations/preview_spec.rb b/spec/services/smart_annotations/preview_spec.rb
new file mode 100644
index 000000000..8ce623cd5
--- /dev/null
+++ b/spec/services/smart_annotations/preview_spec.rb
@@ -0,0 +1,63 @@
+require 'rails_helper'
+require 'smart_annotations/preview'
+
+describe SmartAnnotations::Preview do
+  let(:subject) { described_class }
+  let(:user) { create :user }
+  let(:project) { create :project, name: 'my project' }
+  let(:experiment) do
+    create :experiment, name: 'my experiment',
+                        project: project,
+                        created_by: user,
+                        last_modified_by: user
+  end
+  let(:task) { create :my_module, name: 'task', experiment: experiment }
+
+  describe 'Project annotations with type prj' do
+    it 'returns a html snippet' do
+      snippet = subject.html(nil, 'prj', project)
+      expect(snippet).to eq(
+        "<span class='sa-type'>PRJ</span>" \
+        "<a href='/projects/#{project.id}'>my project</a>"
+      )
+    end
+  end
+
+  context 'Experiment annotations with type exp' do
+    it 'returns a html snippet' do
+      snippet = subject.html(nil, 'exp', experiment)
+      expect(snippet).to eq(
+        "<span class='sa-type'>EXP</span>" \
+        "<a href='/experiments/#{experiment.id}/canvas'>my experiment</a>"
+      )
+    end
+  end
+
+  context 'MyModule annotations with type tsk' do
+    it 'returns a html snippet' do
+      snippet = subject.html(nil, 'tsk', task)
+      expect(snippet).to eq(
+        "<span class='sa-type'>TSK</span>" \
+        "<a href='/modules/#{task.id}/protocols'>task</a>"
+      )
+    end
+  end
+
+  context 'Repository item annotations with type rep_item' do
+    it 'returns a html snippet' do
+      snippet = subject.html('my item', 'rep_item', nil)
+      expect(snippet).to eq(
+        '<span class=\'sa-type\'>REP</span>my item (deleted)'
+      )
+    end
+  end
+
+  describe '#trim_repository_name/1' do
+    it 'is returns a 3 letter upcase string' do
+      trimmed_repository_name = subject.__send__(
+        :trim_repository_name, 'banana'
+      )
+      expect(trimmed_repository_name).to eq('BAN')
+    end
+  end
+end
diff --git a/spec/services/smart_annotations/tag_to_html_spec.rb b/spec/services/smart_annotations/tag_to_html_spec.rb
new file mode 100644
index 000000000..a15f3f25e
--- /dev/null
+++ b/spec/services/smart_annotations/tag_to_html_spec.rb
@@ -0,0 +1,44 @@
+require 'rails_helper'
+
+describe SmartAnnotations::TagToHtml do
+  let!(:user) { create :user }
+  let!(:team) { create :team }
+  let!(:user_team) { create :user_team, user: user, team: team, role: 2 }
+  let!(:project) { create :project, name: 'my project', team: team }
+  let!(:user_project) do
+    create :user_project, project: project, user: user, role: 0
+  end
+  let(:text) do
+    "My annotation of [#my project~prj~#{project.id.base62_encode}]"
+  end
+  let(:subject) { described_class.new(user, text) }
+  describe 'Parsed text' do
+    it 'returns a existing string with smart annotation' do
+      expect(subject.html).to eq(
+        "My annotation of <span class='sa-type'>PRJ</span>"\
+        "<a href='/projects/#{project.id}'>my project</a>"
+      )
+    end
+  end
+
+  describe '#extract_values/1' do
+    it 'returns a parsed hash of smart annotation' do
+      values = subject.send(:extract_values, '[#my project~prj~1]')
+      expect(values[:name]).to eq 'my project'
+      expect(values[:object_id]).to eq 1
+      expect(values[:object_type]).to eq 'prj'
+    end
+  end
+
+  describe '#fetch_object/2' do
+    it 'rises an error if type is not valid' do
+      expect {
+        subject.send(:fetch_object, 'banana', project.id)
+      }.to raise_error(ActiveRecord::RecordNotFound)
+    end
+
+    it 'returns the required object' do
+      expect(subject.send(:fetch_object, 'prj', project.id)).to eq project
+    end
+  end
+end