The Tax Administration of Kosovo informs all taxpayers with outstanding debts that the Internal Regulation on the Organization and Functioning of Debt Collection Management has entered into force, aiming to increase efficiency, transparency, and fair and proportional treatment of all tax debt cases.
Under this Regulation, the management and collection of tax debts will be carried out in a structured manner through the relevant divisions, aiming to encourage voluntary payment, early communication with taxpayers, and provide opportunities to fulfill tax obligations.
Installment payment option and benefits for taxpayers
TAK encourages taxpayers experiencing financial difficulties, but willing to meet their tax obligations, to apply for an installment payment agreement during the processing phase at the Support Services and Debt Collection Division.
Taxpayers processed at this stage benefit from:
- more favourable debt payment terms;
- flexible payment options;
- avoidance of enforcement measures;
- increased opportunities for penalty reductions.
Measures against non-cooperative taxpayers
Taxpayers who fail to pay their debts and do not enter into an installment payment agreement with TAK will be automatically referred to the Enforcement Collection Procedures Division. At this stage, legal enforcement actions may be taken, including:
- confiscation of assets;
- sale of confiscated assets;
- other actions provided for under the applicable tax legislation.
If a taxpayer requests an installment payment agreement after the case has been referred to this Division, he/she must pay at least 40% of the outstanding tax debt.
Benefits of voluntary payment
TAK reminds that timely fulfillment of tax obligations brings direct benefits for taxpayers:
- A taxpayer who pays the full tax liability (principal and interest) at once receives a 70% penalty reduction;
- A taxpayer who complies with an installment payment agreement receives a 50% penalty reduction.
The Tax Administration of Kosovo remains committed to providing support, guidance, and fair treatment to all taxpayers, aiming to increase voluntary compliance and ensure fiscal fairness.
Opt for voluntary payment, benefit from relief measures, and enjoy peace of mind!
Tax Administration of Kosovo
