Considering that we have now entered the season when some business sectors increase their activity, the Tax Administration of Kosovo called on all taxpayers whose activities include gastronomy/hotels, singers, stylists, and beauty salons to correctly declare their tax obligations, as otherwise we will have to act according to the legal summons.
The summer season multiplies the aforementioned activities, which based on the activity they have, are like a chain, where mainly different parties are very evident, both in restaurants and in discotheques, in which the singing or DJ part, as well as preparation by beauty salons and stylists, are connected. For this purpose, TAK has designed the project for Accommodation and Food Services, which, based on the fulfilment data, is ranked as one of the industries with a high level of non-fulfilment of tax obligations, therefore, it is part of the specific fulfilment plans for the groups identified with high risks for 2022.
The modules built within TAK have revealed the various factors that have contributed to this selection of this industry such as: generally low payments/incomes, despite their large number; non-declaration of workers and their cash payment; non-declaration or under-declaration of parties and non-keeping of records related to singers during musical evenings; non-issuance of fiscal coupons; payments, also in cash, made between consumers and businesses during the organization of various parties; as well as not withholding tax on rent or under-declaring it.
TAK warns that before we start with tax verifications and controls, we call on all persons and businesses to correctly declare and pay their obligations defined by the Tax Legislation in force, otherwise we are obliged to start with verifications and the opening of tax controls, which may result in penalties for the irregularities and inaccuracies encountered.
