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Administrata Tatimore e Kosovës

Poreska Administracija Kosova

Tax Administration of Kosovo

The Taxpayer Advocate position was created to give taxpayers a tool to address their issues and concerns when they are unable to resolve them through normal channels within TAK. This Memo describes the general procedures of the Taxpayer Advocate and sets up the criteria that must be met for a taxpayer’s matter to be considered and whether such a matter is one for the taxpayer advocate.

The Tax Advocate was established to help taxpayers resolve issues/problems with the tax administration by:

  • promptly and impartially addressing taxpayer problems that have not been resolved through normal TAK procedures;
  • helping taxpayers that are facing difficulties;
  • addressing issues arising from incorrect application of tax laws, or TAK’s policies or procedures;
  • identifying issues that affect the taxpayer’s rights, increase burden for compliance with obligations or otherwise create problems for the taxpayer, and bring such issues to the attention of TAK’s management; and
  • recommending administrative and legislative changes to prevent problems in the future.

The Taxpayer Advocate is not a replacement to defined complaint procedures or processes. However, if such processes do not work properly, the Taxpayer Advocate is authorized to mediate on behalf of the taxpayer.



The Taxpayer Advocate cannot:

  • change tax statements;
  • accept taxpayers’ request for assistance when an administrative procedure or formal complaint should be used;
  • accept routine questions that have not been previously addressed by a respective body within TAK;
  • accept a request from a taxpayer who has received a written response to a technical matter from within the office of the Deputy Director General (Compliance), which has been reviewed and approved by the appropriate official of that office. However, if the technical issue involves a question on the application of the law, and TAK has not previously taken an official position regarding such an issue, the Taxpayer’s Advocate may accept the request to obtain a consensus within TAK regarding correct application of the law and ensure that the position is made public either through a public decision, public notice, or other appropriate means of communication;
  • make TAK’s policies, but can make recommendations for changes to policies and procedures to the respective office for specific policies or procedures. If the recommendations are not initially acted upon, the recommendations can be submitted to the General Director
  • address any problem or issue that has not been addressed to it before, or has not been reviewed by the appropriate office within TAK, so that general, technical, legal questions must first be submitted, or reviewed by the relevant office of TAK. If the relevant TAK office has not responded within 30 days, the problem or issue can be raised to the Taxpayer’s Advocate for consideration.





E-mail: avokati.tatimpaguesve@atk-ks.org
Tel:+381 38 200 250 58
+381 38 200 250 61