Author: Senat Elshani On 28 January 2024, Law No. 08/L-257 on Tax Procedure Administration entered into force in the Republic of Kosovo. The new law establishes a comprehensive legal framework governing tax obligations, rules, and procedures in Kosovo. Repeal of Previous Legislation With the entry into force of the new law, the following laws have…
Law No 08/L-075 on Trademarks (‘the Trademark Law’) profoundly reformed the Kosovo trademark legislation in 2022, but also referred to the adoption of several sub-legal acts in order to complete its dispositions. In order to ensure the full implementation of the Trademark Law, the Ministry of Industry of Kosovo issued Administrative Instruction No 08/2023 “on…
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…
For years, blind persons in Kosovo have been required to pay taxes as a result of the incorrect interpretation of legal provisions by Kosovo’s institutions, which failed to take into account the Law on Blind Persons as a special law and instead applied only the general legislation governing taxation. One of the fundamental principles of…
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…