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…

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…