Pursuant to Article 2 of Law No. 03/L-222 on Tax Administration and Procedures, Tax Administration of Kosovo is obliged to collect tax revenues according to legal deadlines set by tax legislation, given the importance of increasing compliance, particularly voluntary compliance.
In this context, TAK is working on the implementation of the Mid-Term Action Plan (MTAP) 2019-2021 for the modernization of the tax administration, namely the consolidation of the mandatory collection.
In order to increase its debt collection results, the Tax Administration has reorganized its Debt Collection Department into a single centre in Prishtina, with four divisions operating within it and each division being responsible only for a certain stage of debt handling.
This reform has been initiated taking into account the level of debt incurred by taxpayers. Through the project on Consolidation of Debt Collection, TAK will provide new procedures and approaches to improving the debt handling process at an early stage as well as to reducing the large stock of debt.
This new organizational form will increase the efficiency of debt collection and at the same time increase the level of responsibility and accountability amongst TAK staff.
Based on the consolidation of mandatory collection, the basic steps for debt collection are handling quickly the new debts, increasing the severity of the actions in each case of outstanding debt, and taking legal action against the responsible persons through the respective divisions specialized for such actions.
Based on the mission, which is the voluntary compliance of tax liabilities, the Tax Administration of Kosovo will work continuously to increase cooperation with the taxpayers. Based on this and in accordance with the foreseen legal procedures, the taxpayers are offered the possibility of tax liability settlement agreements. However, at the same time, all taxpayers who do not express readiness to settle their tax liabilities will be prosecuted and will face legal action for the payment of debts incurred.