Tax Administration of Kosovo would hereby like to inform you that based on the Law in force on Tax Administration and Procedures, Law No. 06/L-113 on the Organization and Functioning of the State Administration and Independent Agencies, as well as in accordance with Law No. 08/L-176 on Amending and Supplementing the Laws Containing Special Administrative Procedures and their Harmonization with Law No. 05/L-031 on General Administrative Procedure, has issued the Internal Regulation (TAK) No. 02/2023 which supplements/amends the Reimbursement Procedures.
The purpose of the Internal Regulation (TAK) No. 02/2023 on Reimbursement Procedures is to define, through the creation of written procedures, the legal actions that will be taken in cases where it comes to the implementation of the legal provisions for reimbursements of Value Added Tax (VAT), Personal Income Tax (PIT) and Corporate Income Tax (CIT).
This Internal Regulation repeals the “Internal Regulation on Reimbursement Procedures No. 1/2020, dated 12.02.2020 with Protocol No. 09-06-708”.
This Internal Regulation enters into force on the date it is signed by the Executive Director of TAK.
The Internal Regulation (TAK) No. 02/2023 on Reimbursement Procedures, can be found on the TAK website www.atk-ks.org in the link For Taxpayers – Guidelines, Manuals and Regulations.
Tax Administration of Kosovo
