Within the Continuing Professional Education program, on 14 and 15 March 2023, the next informative session was held in cooperation with the Society of Certified Accountants and Auditors of Kosovo, with the topics: Tax Reimbursement and Quarterly and Annual Declaration for: Personal Income Tax (IS, IL, PD and DI); Corporate Income Tax (QS, QL and CD); Partnerships (DO); Individuals (DI).
Through this session, the members of SCAAK have been informed about the Requests for reimbursement of: Value Added Tax (VAT), Personal Income Tax (PIT) and Corporate Income Tax (CIT).
Also, through this session, the members of SCAAK were informed about the Declaration and Payment of Income Tax, as for: Small individual businesses (IS); Large individual businesses (IL and PD); Small corporations (QS); Large corporations (QL and CD); Partnership (DO); and Individuals (DI).
More specifically, through this seminar/EVP, detailed clarifications were provided on how and when requests for reimbursement of VAT, PIT and CIT can be submitted, as well as some problems identified by TAK, related to the review of requests for reimbursement. Also, detailed clarifications have been provided regarding the Declaration and Payment of Income Tax both by Individuals, Small Individual/Corporate Businesses, and by Large Individual/Corporate Businesses.
In this seminar/EVP, examples and exercises are also presented to make it possible to understand correctly all the above-mentioned topics.
The lecturer of this session was Mr. Sami Salihu, Deputy Executive Director in the Tax Administration of Kosovo.