During a tax reassessment, who bears the burden of proving which party is right? Is it the taxpayer or the Tax Administration of Kosovo (TAK)? This fundamental question, which concerns the balance between administrative authority and individual rights, often has no straightforward answer in practice, as taxpayers are frequently required to prove their own “innocence.”…
The Tax Administration of Kosovo (TAK) has begun incorrectly and unfairly applying the new Law on Tax Administration and Procedures, which entered into force on 12 January 2024. Although this law limits the period for submitting tax refund and credit claims to three years, this limitation should not apply to periods preceding the entry into…
If you have submitted an appeal to the Appeals Board at the Ministry of Finance, you may be at risk of losing your right to file a lawsuit. Attention! The period for filing a lawsuit begins on the 31st day and expires on the 60th day following the submission of the appeal to the Board….
Amendments to Tax Returns for Periods Before 2024 Are Being Unfairly Penalized One of the fundamental principles of justice is the prohibition of the retroactive application of laws. This principle ensures that no law may be applied to penalize actions that occurred before its entry into force. The Constitution of Kosovo protects this principle, ensuring…
Taxpayers in Kosovo are facing a serious problem: the disproportionate imposition of tax liens by the Tax Administration of Kosovo (TAK). In many cases, for an outstanding tax debt of EUR 100,000, TAK may impose a lien on property worth several times more, for example, EUR 5 million. Such a measure fails to respect the…
The Assembly of Kosovo has adopted Law No. 08/L-176, introducing, among other provisions, several amendments to the Law on Tax Administration and Procedures. One of the most significant changes concerns the suspension of the obligation to pay tax liabilities while an appeal is under review. Previously, a tax audit report became enforceable upon signing, meaning…
Author: Florin Lata Tax Administration of Kosovo (TAK), through a public notice, dated 27.01.2022 and entitled “Notice to taxpayers – Fines can be paid only 50% if paid within 15 days” had decided that after 5 years, it would start implementing Article 30 par. 3 of the Law on Minor Offences, even though this law…