Notice to taxpayers – Intensive activities in the field of construction

Tax Administration of Kosovo reminds all individuals who deal with business activities that under the tax legislation they are obliged to register, get equipped with Business Identification Number / Fiscal Number, to declare and pay their taxes (based on their status) and maintain withholding tax and Pension Contributions for their employees.

Pursuant to the Strategic Plan 2015-2020 and the Risk Management Plan for 2019, TAK has drafted an Action Plan for carrying out activities in the field of construction business, where they will carry out intensive activities for the purpose of identifying individuals who do not meet their obligations under the tax legislation.

In particular, the following construction activity will be identified:

Targeted group Objectives
 

  • High and low construction

Businesses, working groups and natural persons within construction activities, such as:

Masonry works, Reinforcement works, Concrete works, Earth excavation works, Roofing works, Manufacturing and installation of doors and windows, Electrical works, Plumbers and Heating works, Parquet / laminate works, Ceramic works, Plastering – Facades, Manufacturing and installation of gutters,  balcony rails, staircase and yard fences works made of metal, wood and other materials, etc.

 

  • Verification of activity registration;
  • Verification of issuing tax receipts/fiscal coupons;
  • Verification of financial statements – Gross/Net profit;
  • Verification of declarations/real turnover;
  • Verification of real expenditures versus turnover – declared Gross/Net profit;
  • Verification of direct tax payments;
  • Verification of VAT payments;
  • Verification of the number of employees – Tax Payments and Pension contributions;
  • Verification of continuous loss;
  • Verification of continuous crediting;
  • Verification of payments versus profit;
  • Verification of investments;
  • Registration of stock;
  • Identification of non-originating goods and fictitious documents;
  • Etc.

TAK encourages you to comply with tax obligations, otherwise, will be taken punitive measures as provided by the tax legislation.

By performing tax obligations, you contribute directly to the provision of public services, high standards education, better health and social services, legal protection and safety, and general infrastructure for a sustainable economic and social well-being.

 

Thank you for paying taxes and contributing to the development of our country!                                                                                                                                             

Tax Administration of Kosovo

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