Don’t Miss the Deadline for Filing a Lawsuit: The Risk for Taxpayers in Kosovo Due to the Absence of the Appeals Board at the Ministry of Finance

If you have filed an appeal to the Appeals Board at the Ministry of Finance, you may risk losing the right to file a lawsuit. The deadline to file a lawsuit starts on the 31st day and ends on the 60th day after submitting the appeal to the Board.

For example, if you submitted your appeal on August 22, the Board had until September 21 to make a decision. However, the Board is still not appointed, and the deadline for filing a lawsuit is today, October 21, 2024.

This unusual situation stems from a public notice from the Ministry of Finance dated July 29, 2024, requiring all appeals against the Tax Administration of Kosovo (ATK) and Customs to be submitted to the Appeals Board as per a new law. Despite the delay in the notice, the aim was to implement Article 119 of the law. However, the problem is that the Board members have not yet been appointed.

The new law has a provision that addresses the situation if the Board does not render a decision within the specified timeframe. Taxpayers have the right to file a lawsuit in court within 30 days if the Board doesn’t make a decision within 30 days of receiving the appeal.

The failure to appoint Board members poses a risk to taxpayers as lawsuits filed after the deadline may be dismissed by the courts. There are concerns regarding the Board potentially adopting problematic practices similar to the Procurement Review Body.

Taxpayers are advised to file a lawsuit within the legal timeframe due to administrative silence. Businesses should file in the Commercial Court, Fiscal Division, and individuals in the Basic Court of Pristina, Administrative Department.

Author: Florin Lata