Is it fair that the Single Administrative Document (SAD), reassessed by Kosovo Customs and accepted for VAT and customs duties, is not accepted by the Tax Administration of Kosovo (TAK) for Corporate Income Tax (CIT) purposes? In practice, Kosovo Customs declares the supplier’s invoice invalid and reassesses the goods based on different values, while TAK…

SUPPORTING SPORTS

  • September 16, 2022
  • Vokshi&Lata
  • English

Law No. 05/L-090 on Sponsorship in the Field of Culture, Youth, and Sports, which has been in force since 2017, enables individuals and legal entities of the country or foreign to benefit from a discount from the tax on profit for any sponsorship made in the field of culture, youth, and sport. According to the…