Certainly the process of fiscalization is one of the largest objectives of TAK. It is worth mentioning that this process is continuous and until now there has been fiscalized over 20 taxpayers, where their general turnover constitutes 95% of general turnover of all taxpayers in Kosovo.
It should be consider that the process of taxpayer’s fiscalization and procedure of licensing operators for trading Fiscal Electronic Device (FED) are different issues.
The TAK is implementer of fiscalization process while: (i) development and application of procedures for testing and approving FED and other devices including all models and types of FED that will be authorized for use in Republic of Kosovo, (ii) reviewing potential sellers (traders) of FED to ensure that they are fulfilling all criteria for licensing and (iii) testing of proposed models of FED to ensure that they fulfill technical and functional specifications etc. All of these are competence of FED Committee established from Ministry of Finance in composition of experts from fiscal and technical areas to develop procedures for licensing economic operators and authorized laboratory in Faculty of Computer and Electrical Engineering. (Committee composition: two members of TAK, two members from Ministry of Finance and an independent technical specialist from academic sector).
TAK remains committed in realizing duties and responsibilities from tax legislation. Request set by law to register transactions through fiscal electronic devices and issuing fiscal receipt in case of selling goods and services, in order not to become subject of penalty measures foreseen with Law on Tax Administration and Procedures. This improves TAK abilities to ensure that all taxpayers are fulfilling their tax obligations and are reporting correctly their incomes.
Tax Administration has the obligation and duty set by law to ensure the uniform implementation of legal provisions for all taxpayers in the same manner for similar situations.