Tax Administration of Kosovo is constantly trying to offer greater facilities for taxpayers. From 01.01.2023, it also offers a new electronic service, where through the EDI Electronic System it will be possible to declare Personal Income Tax for Individuals, through the New Form – the annual declaration and payment form for Personal Income Tax for Individuals –“DI”.
The declaration of Personal Income Tax through the form “DI-FORM OF ANNUAL DECLARATION AND PAYMENT FOR PERSONAL INCOME TAX FOR INDIVIDUALS” is required to be made by each individual who realizes income for which tax has not been withheld by their payer, except for individuals who develop economic activity and have the status of “Individual Business”, who are taxed on real income and declare with the PD – Form of annual declaration and payment for Personal Income Tax.
The deadline for declaration with the “DI” form is from 01.01.2023 to 31.03.2023 for the year 2022.
To declare Personal Income Tax, the individual must be registered in the EDI Electronic System through the personal number. Once registered, TAK sends the password through which the individual can use the electronic EDI system.
In order to declare the Personal Income Tax, the Individual is required to fill out the questionnaire prepared with the questions related to the income realized during the period (year), as well as the expenses allowed by the Law.
So, the Form of the annual declaration and payment for Personal Income Tax for Individuals – “DI”, unlike all other forms for the declaration and payment of taxes, is filled automatically by the system, based on the answers that the individual (taxpayer) will provide in the preliminary questions.
For the correct completion of the Form of the annual declaration and payment for Personal Income Tax for Individuals – “DI”, TAK recommends taxpayers to use the clarifications provided for each question on what should be included as income or expense/deduction in the question relevant.
Also, regarding the declaration through the Form of the annual declaration and payment for Personal Income Tax for Individuals – “DI”, TAK will hold a seminar for taxpayers in the following days to clarify how to correctly fill out the tax declaration.
TAK keeps the promise of continuous care for taxpayers!
Tax Administration of Kosovo