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Kosovo Assembly Considering New Law on the Administration of Tax Procedures

20 October 2023

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Proposed Changes

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Kosovo

The Kosovo Assembly (parliament) is considering Draft Law no.08/L-257 on the Administration of Tax Procedures, which was submitted on 2 October 2023. The draft law contains chapters covering: General provisions; Registration of taxpayers; Data documentation; Tax declaration and assessment; Tax payment; Enforced collection; Tax legal and institutional framework; Criminal provisions; Tax offense provisions; Appeal procedure; and Transitory and final provisions. Subject to approval, the draft law will enter into force 15 days after its publication in the Official Gazette. Once in force, the current Law Administration of Tax Procedures (Law No. 03/L-222 of 2010) and its amending and supplementing laws...