Tax Administration of Kosovo, based on the Work Plan and the Risk Management Plan, has drafted the Operational Action Plan, which focuses on the inspection of economic activities carried out by taxpayers. This action plan covers the period July – September 2021, a period which requires more intensive activities in order to address the sectors that are assessed with a high degree of risk, which during this period also have increased economic activity.
The focus of activities will be those businesses, for which through many risk indicators their inaccurate statements are highlighted. Therefore, by implementing the operational action plan, the verification – correction of their declarations against the realized turnover/profit will be done. In order for this plan to include all target groups, tax inspectors will carry out activities within and outside official working hours, including weekends.
TAK activities with this plan will be oriented to specific actions, as follows:
- Identification of businesses and natural persons who through incorrect documentation evade tax obligations.
- Identification and fiscalization of businesses which are not equipped with fiscal cash registers as well as taking measures against businesses which are equipped with fiscal cash registers but do not issue fiscal coupons.
- Identification and treatment of businesses and natural persons who make under-declaration of sales (income) as well as under-declaration of the number of employees and salaries.
- Identification of non-declarants, detention of declarants and taking other legal actions in order for taxpayers to make their declarations correctly and within the time limits.
By implementing professional standards, we aim to achieve results and effects both in the fair treatment of all taxpayers, as well as in improving our performance, as officials of a professional, transparent and effective administration.