Personal Income Tax

Laws
Regulations
Instructions
Forms
Laws
 Law No. 04/L-104– ON AMENDING AND SUPPLEMENTING THE LAW No. 03/L-161 ON PERSONAL INCOME TAX


 Law no. 03/L-115, – ON PERSONAL INCOME TAX


 LAW Nr.03/L-161 – ON PERSONAL INCOME TAX


Regulations
 Regulation no. 2002/4Regulation no. 2002/4 on Personal Income Taxes in Kosovo


 Regulation no. 2003/3Regulation no. 2003/3 amending UNMIK regulation no. 2002/4 – On Personal Income Taxes in Kosovo


 Regulation no. 2004/52Regulation no. 2004/52 – On Personal Income Tax


Instructions
 Administrative Instruction No. 09/2010ON ADMINISTRATIVE INSTRUCTION NO. 09 / 2010 ON APPLICATION OF LAW NO. 03/L-161, ON PERSONAL INCOME TAX


ADMINISTRATIVE INSTRUCTION No. 13 / 2010 ON APPLICATION OF LAW NO. 03/L-161, ON PERSONAL INCOME TAX


 Administrative instruction no. 01/2002Administrative instruction no. 01/2002, date 20 of february, 2002 on implementation of Personal Income Tax in Kosovo


 Administrative instruction no. 02/2005Administrative instruction no. 02/2005, date .02.2005 on implementation of UNMIK regulation no. 2004/52 ‘on Personal Income Tax’


Forms
 Principal employer designation form
IL –  Quarterly tax and contribution payment for large individual businesses
IS –  Quarterly tax and contribution payment for small Individual business
IR –  Tax on rent and intangible property statement
WA –  Annual wage tax reconciliation statement
WM –  Statement of tax withholding and remittance form
WR –  Interest, dividend, royalty, rent, lottery winnings and game of chance tax withholding and remittance monthly statement
PD –  ANNUAL DECLARATION AND PAYMENT FORM FOR PERSONAL INCOME TAX