KTA Laws and Instructions

2017-09-21 - 10:05

Tax Legislation 

Applicable Laws and Administrative Instructions 

 

I. Laws

Title

Link to download

1. Law No. 05/L-37 – On Value Added Tax

http://www.atk-ks.org/en/legislation/laws/

2. Law No. 05/L-29 – On Corporate Income Tax

http://www.atk-ks.org/en/legislation/laws/

3. Law No. 05/L-28 – On Personal Income Tax

http://www.atk-ks.org/en/legislation/laws/

4. Law No. 04/L-101 – On Pension Funds of Kosovo 

http://www.atk-ks.org/en/legislation/laws/

5. Law No. 04/L-080 – On Games of Fortune 

http://www.atk-ks.org/en/legislation/laws/

6. Law No. 03/L-222 – On Tax Administration and Procedures 

http://www.atk-ks.org/en/legislation/laws/

7. Law No. 04/L-223 – On Amending and Supplementing the Law no 03/l-222 on Tax Administration and Procedures, as amended and supplemented by law no. 04/l-102

http://www.atk-ks.org/en/legislation/laws/

8. Law No. 04/L-108 – On Amending and Supplementing the Law No. 03/l-146 on Value Added Tax as amended and supplemented by the Law No. 03/l-197

http://www.atk-ks.org/en/legislation/laws/

9. On Amending and Supplementing the Law no. 03/l-161 on Personal Income Tax

http://www.atk-ks.org/en/legislation/laws/

10. Law No. 04/L-103 – On Amending and Supplementing the Law No. 03/l-162 on Corporate Income Tax

http://www.atk-ks.org/en/legislation/laws/

11. Law No. 04/L-102 – On Amending And Supplementing The Law On Tax Administration And Procedure 03/L-222

http://www.atk-ks.org/en/legislation/laws/

II. Administrative Instructions

Title

Link to download

1.  On Amending and Supplementing the Administrative Instruction MoF-No. 06/2016 on the Implementation of Law no.05/L-037 on Value Added Tax

http://www.atk-ks.org/en/legislation/administrative-instructions/

2. Administrative Instruction MF-no. 03/2016 on Educational Visits to Taxpayers, Registration of Taxpayers for VAT and Registration of the Employees

http://www.atk-ks.org/en/legislation/administrative-instructions/

3. Administrative instruction MF-no. 02/2016 for Implementing the Law no.05/L-029 on Corporate Income Tax

http://www.atk-ks.org/en/legislation/administrative-instructions/

4. Administrative Instruction MF-no.01/2016 for Implementing the Law no.05/l-028 on Personal Income Tax

http://www.atk-ks.org/en/legislation/administrative-instructions/

5. Administrative Instruction MOF- No. 03/ 2015 for Implementing the Law no. 05/l-037 on Value Added Tax

http://www.atk-ks.org/en/legislation/administrative-instructions/

6. Administrative Instruction MF-No. 01/2015 On the Use of Fiscal Electronic Devices and Systems

http://www.atk-ks.org/en/legislation/administrative-instructions/

7. Administrative Instruction MF-No. 05/2013 For Application Of Flat Rate Value Added Tax For Agricultural Producers

http://www.atk-ks.org/en/legislation/administrative-instructions/

8. Administrative Instruction MF-No. 3/2013 On the Implementation of the Law No. 04/l-080 on Games of Fortune

http://www.atk-ks.org/en/legislation/administrative-instructions/

9. Administrative Instruction No.12/2011 – On the Implemnetation of Law No. 03/L-222 on Tax Administration and Procedures 

http://www.atk-ks.org/en/legislation/administrative-instructions/

10. Administrative Instruction No.15 /2010 On the Implementation of Law No. 03/L-222 On Tax Administration and Procedures 

http://www.atk-ks.org/en/legislation/administrative-instructions/

11. Administrative Instruction No. 14 / 2010 On the Implemnetation of Law No. 03/L-162 on Corporate Income Tax 

http://www.atk-ks.org/en/legislation/administrative-instructions/

12. Administrative Instruction No. 13/2010 On the Implemnetation of Law No. 03/L-161, On Personal Income Tax 

http://www.atk-ks.org/en/legislation/administrative-instructions/

13. Administrative Instruction No.10 / 2010 On the Implementation of Law No.3/L-146 On Value Added Tax 

http://www.atk-ks.org/en/legislation/administrative-instructions/

14. Administrative Instruction No. 09 / 2010 On the Implementation of Law No. 03/L-161, On Personal Income Tax

http://www.atk-ks.org/en/legislation/administrative-instructions/

15. Administrative Instruction No. 08 / 2010 On the Implementation of Law No. 03/L-162, On Corporate Income Tax 

http://www.atk-ks.org/en/legislation/administrative-instructions/

16.  Administrative Instruction No. 02/2010 – Electronic Reporting of Withholding Tax on Salaries and Pension Contributions.

http://www.atk-ks.org/en/legislation/administrative-instructions/

 

III. Public Ruling 

Title

Link to download

1. Public Explanatory Decision No.01/2017 – Taxation of the Pensions In Case Of Withdraval From The Kosovo Pensions Saving Trust (KPST)

http://www.atk-ks.org/en/publications/shpjegime-publike-en/

2. Public Explanatory Decision No.05/2016 –Obligation to pay VAT for The Services Supplied in the Area Of Construction – Application Of Reverse Charge

http://www.atk-ks.org/en/publications/shpjegime-publike-en/

3. Public Explanatory Decision No.04/2016 – Treatment of Donations for Tax Purposes 

http://www.atk-ks.org/en/publications/shpjegime-publike-en/

4. Public Explanatory Decision No.3-2016 – Customs Assessments and Reassessments 

http://www.atk-ks.org/en/publications/shpjegime-publike-en/

5. Public Explanatory Decision No. 02/2016 – Procedures for transferring ownership to changes in business form

http://www.atk-ks.org/en/publications/shpjegime-publike-en/

6. Public Explanatory Decision No.01/2016 –The services supplied In the area of construction

http://www.atk-ks.org/en/publications/shpjegime-publike-en/

7. Public Explanatory Decision No.04/2015 – Mills Transactions

http://www.atk-ks.org/en/publications/shpjegime-publike-en/

8. Public Explanatory Decision No.03/2015 – Changes in fiscal electronic devices  – Applying reduced VAT rate 

http://www.atk-ks.org/en/publications/shpjegime-publike-en/

9. Public Explanatory Decision No.02/2015 – Submitting Fiscal Receipts and Reimbursement

http://www.atk-ks.org/en/publications/shpjegime-publike-en/

10. Public Explanatory Decision No.01/2015 –Indirect Audit Methods

http://www.atk-ks.org/en/publications/shpjegime-publike-en/

11. Public Explanatory Decision No.06/2014 – Taxation of the Pensions In Case Of Withdraval From The Kosovo Pensions Saving Trust (KPST)

http://www.atk-ks.org/en/publications/shpjegime-publike-en/

12. Public Explanatory Decision No. 05/2014 - Tax Treatment of Benefits in Nature/Meals for the Employees

http://www.atk-ks.org/en/publications/shpjegime-publike-en/

13. Public Explanatory Decision No. 04/2014 Customs Assessments and Reassessments

http://www.atk-ks.org/en/publications/shpjegime-publike-en/

14. Public Explanatory Decision No. 03/2014 -  Chargeability of vat in respect of goods settled in Customs arrangement, such as Customs Warehouses

http://www.atk-ks.org/en/publications/shpjegime-publike-en/

15. Public Explanatory Decision No. 02/2014 – Procedures for transferring ownership to changes in business form

http://www.atk-ks.org/en/publications/shpjegime-publike-en/

16. Public Explanatory Decision No. 1/2014 - For Taxable Income from long-term construction

http://www.atk-ks.org/en/publications/shpjegime-publike-en/

17. Public Explanatory Decision No. 04/2013 – Deregistration from Value Added Tax Purpose 

http://www.atk-ks.org/en/publications/shpjegime-publike-en/

18. Public Explanatory Decision No.03/2013 –On the tax treatment of supplies and imports when financed directly by the European Commission

http://www.atk-ks.org/en/publications/shpjegime-publike-en/

19. Public Explanatory Decision No.02/2013– Taxable amount on supplies with VAT for Publicly Owned Enterprises

http://www.atk-ks.org/en/publications/shpjegime-publike-en/

20. Public Explanatory Decision No. 01/2013 -Implementing Rules Of The Law On Pension Funds Of Kosovo

http://www.atk-ks.org/en/publications/shpjegime-publike-en/

21. Public Explanatory Decision No.3/2012 – Declaration and tax payment by taxpayers on the field of services with annual gross income up to 50 000 Euros

http://www.atk-ks.org/en/publications/shpjegime-publike-en/

22. Public Explanatory Decision No. 02/2012 -  Treatment of Insurance and Re-insurance Transactions

http://www.atk-ks.org/en/publications/shpjegime-publike-en/

23. Public Explanatory Decision No.1/2012 - for Tax Amount on VAT supplies –Public Enterprises

http://www.atk-ks.org/en/publications/shpjegime-publike-en/

24. Public Explanatory Decision No.3/2010– On procedures for refunding/returning excess payments

http://www.atk-ks.org/en/publications/shpjegime-publike-en/

25. Public Explanatory Decision No. 1/2010  - On Reporting of Purchases over 500€

http://www.atk-ks.org/en/publications/shpjegime-publike-en/