tax legislation of kosovo - atk-ks.· republika e kosovËs - republika kosova - republic of kosovo

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TAX ADMINISTRATION OF KOSOVO

TAX LEGISLATION OF KOSOVO

SECOND EDITION November 2011, Pristina

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Table of Contents

INTRODUCTION ............................................................................................. 13 LAW NO. 03/L-222 - ON TAX ADMINISTRATION AND PROCEDURES ................. 15

Article 1 - Definitions ........................................................................................................................ 16 Article 2 - The Tax Administration of Kosovo .................................................................................... 22 Article 3 - Director General of TAK .................................................................................................... 23 Article 4 - Deputies of Director General ............................................................................................ 27 Article 5 - Senior Managers .............................................................................................................. 27 Article 6 - Tax Officials ...................................................................................................................... 28 Article 7 - Delegation Power ............................................................................................................. 29 Article 8 Reporting ......................................................................................................................... 29 Article 9 - Public Rulings ................................................................................................................... 30 Article 10 - Individual Rulings ........................................................................................................... 31 Article 11 - Fiscal Number and obtaining the Fiscal Certificate ........................................................ 37 Article 12 - Deregistration of Taxpayers ........................................................................................... 55 Article 13 - Creating and Retaining Records ..................................................................................... 59 Article 14 - Access to books, records, computers and similar record storage devices ...................... 90 Article 15 - Collection of Information or Evidence .......................................................................... 100 Article 16 - Obligations of legal representatives and asset managers ............................................ 104 Article 17 - Tax Declarations ........................................................................................................... 111 Article 18 - Self-Assessment............................................................................................................ 112 Article 19 - Director Generals Assessment of Tax .......................................................................... 113 Article 20 - Time limits for assessment ........................................................................................... 124 Article 21 - Jeopardy Assessments .................................................................................................. 124 Article 22 - Assessment Notice ....................................................................................................... 125 Article 23 - Cancellation of Tax Documents .................................................................................... 126 Article 24 - Liability in cases of Criminal Tax Offense ...................................................................... 129 Article 25 - Liability of responsible persons .................................................................................... 129 Article 26 - Assessment of a third persons liability ........................................................................ 130 Article 27 Payments ..................................................................................................................... 131 Article 28 Interest ........................................................................................................................ 132 Article 29 - Order of Payments ....................................................................................................... 136 Article 30 - Credits and Refunds ..................................................................................................... 138 Article 31 - Use of Banks and other Licensed Financial Institutions ................................................ 141 Article 32 - Tax that is Due and Payable.......................................................................................... 142 Article 33 - Liens ............................................................................................................................. 142 Article 34 Levies ........................................................................................................................... 161 Article 35 - Enforcement of Levy..................................................................................................... 169 Article 36 - Sale at Public Auction ................................................................................................... 180 Article 37 - Other Provisions Related to Enforced Collection ......................................................... 180 Article 38 - Recovery of tax from partners and members of unincorporated associations ............ 181 Article 39 - Jeopardy Orders ........................................................................................................... 181 Article 40 - Embargo on imports and exports ................................................................................. 182 Article 41 - Departure prohibitions ................................................................................................. 182 Article 42 - Transfers of Assets ....................................................................................................... 183 Article 43 - Uncollectible Tax Debts ................................................................................................ 185

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Article 44 - Illegal Acts .................................................................................................................... 187 Article 45 - Director General may re-characterize arrangements ................................................... 188 Article 46 - Transactions between Related Persons ........................................................................ 188 Article 47 - Exchange Transactions and Third Party Information Reporting ................................... 189 Article 48 - Understatements of Income and Diverted Receipts..................................................... 191 Article 49 - Sanctions for Non-Compliance ..................................................................................... 191 Article 50 - Administrative Penalty with respect to Fiscal Certification .......................................... 192 Article 51 - Administrative Penalties with respect to Failure to File and Pay.................................. 192 Article 52 - Administrative Penalties Related to Understatements of Tax and Overstatements of Tax Refunds ........................................................................................................................................... 192 Article 53 - Failure to Submit, Create or Provide Records............................................................... 193 Article 54 - Penalties for failure to withhold tax ............................................................................. 194 Article 55 - Failure to surrender property subject to levy and setting aside money ....................... 194 Article 56 - Administrative Penalty for errors by Taxpayer Representatives, Tax Advisors, r other Persons acting on behalf of a taxpayer ........................................................................................... 195 Article 57 - Administrative Penalty for Failure to Install Fiscal Electronic Device for capturing and recording transactions .................................................................................................................... 195 Article 58 - Administrative Penalties with regard to VAT ................................................................ 195 Article 59 - Administrative Penalty for goods without origin .......................................................... 196 Article 60 - Penalty for Civil Fraud .................................................................................................. 197 Article 61 - Additional sanctions ..................................................................................................... 197 Article 62 - Reduction in sanctions ................................................................................................. 197 Article 63 - Criminal Tax Offenses ................................................................................................... 236 Article 64 - Voluntary disclosure of criminal tax offenses ............................................................... 237 Article 65 - Failure to Report Criminal Tax Offenses ....................................................................... 238 Article 66 - Application of the Criminal Procedure Code ................................................................ 238 Article 67 - Suspension of criminal proceedings for Criminal Offenses .......................................... 238 Article 68 - Criminal proceedings and taxation procedure ............................................................. 238 Article 69 - Duration of an investigation of criminal tax offenses ................................................... 239 Article 70 - Territorial jurisdiction .................................................................

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