Notice to taxpayers – Reminder, a few more days to declare PIT on time!

The Tax Administration of Kosovo reminds all taxpayers, such as: Business Individuals and Non-Business Individuals, that there are a few days left to declare and pay Personal Income Tax (PIT) for 2021, within the legal deadline.

The deadline for declaration and payment of Personal Income Tax for the tax period 2021, is until 31 May 2022.

The declaration of Personal Income Tax is done through the form “PD-ANNUAL DECLARATION AND PAYMENT FORM FOR PERSONAL INCOME TAX ”, which is declared through the Electronic System EDI.

With the PD form, Personal Income Tax is required to be declared by:

  • Every individual who conducts economic activity and has the status of Individual Business, and
  • Every individual who earns income for which no withholding tax has been withheld by their payer.

The income for which you could potentially incur tax liabilities is the income from:

  • The work you do as a freelancer;
  • Renting out the property, if the tenant does not withhold tax;
  • Capital profits that may be as a result of the sale of movable or immovable property, or even from the sale of securities, etc.

 

These are just some of the common occurrences when individuals generate taxable income and the tax is not withheld, but there may also be cases such as interest on lending profits or even gambling profits, for which the declaration must also be completed.

For more detailed information on other taxable income, you can refer to Law No. 05/L-028 on Personal Income Tax, or our staff in one of the regional offices.

For the Personal Income Tax to be declared, in addition to the Individual Business which declares with the Unique Identification Number, the Non-Business Individual declares through the Fiscal Number. Individuals who do not have a Fiscal Number are provided with it electronically during registration in the Electronic System EDI.

 

How do I complete the PD form for declaring personal income?

 For the correct completion of the Annual Declaration and Payment Form for Personal Income Tax – PD, TAK recommends taxpayers to use the information materials published on the TAK website, where, among other things, there are also some Questions/Answers which help you to declare with the PD form.

Click here and link directly to Questions/Answers:

https://www.atk-ks.org/pyetje-dhe-pergjigje-per-deklarimin-nga-individet-permes-formularit-pd/

 

Pay the tax, empower the state!

Tax Administration of Kosovo

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