author_orbitax
Orbitax

Share This Article

Kosovo Publishes New Law on the Administration of Tax Procedures Including New Tax Certificate Procedures

06 February 2024

|

Approved Changes

|

Kosovo

The Tax Administration of Kosovo (TAK) has published an English-language copy of Law No. 08/L-257 on the Administration of Tax Procedures. As previously reported, Law No. 08/L-257 replaces the prior Law on the Administration of Tax Procedures (Law No. 03/L-222 of 2010) and 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. Law No. 08/L-257 entered into force on 28 January 2024. In connection with the new law, TAK also announced new procedures for...