Dear taxpayers,
The Tax Administration of Kosovo notifies all taxpayers that it has approved the TAK Internal regulation No. 01/2022 on the Determination of the Procedures for the Functioning of the Offices for Fines and Administrative Penalties (ZGjoNA), which starts to be implemented from 01.02.2022.
Among other things, this Regulation defines the procedures after the decision-making by ZGjoNA.
Based on this Regulation, taxpayers against whom ZGjoNA imposes fixed fines for violations of tax legislation, have the opportunity to benefit from a deduction from the full payment of the amount of the fine.
In case the taxpayer pays the imposed fine within fifteen (15) days from the date of entry into force of the Decision by the ZGjoNA, the taxpayer is released from the payment of fifty percent (50%) of the amount of the imposed fine and in this case the appeal procedure is abolished and the case is considered closed.
The taxpayer who does not pay the fine of fifty percent (50%) within fifteen (15) days, is obliged to pay the fine of one hundred percent (100%) of the amount determined by the Decision of ZGjoNA.
All taxpayers have the right to benefit from the payment of only fifty percent (50%) of the fine , starting from 01.02.2022.
Tax Administration of Kosovo
