Deputy General Director of ATK Ilir Murtezaj held a media conference today, through which he announced that he has carried out activities in the field of gastronomy/hotels, singers, stylists, and beauty salons. Murtezaj said that the Tax Administration of Kosovo has collected various information, which prove the activity of gastronomy/hotels, singers, stylists, and beauty salons, where for each we have enough information to make tax assessments.
Further in this conference it was emphasized that the summer season multiplies the aforementioned activities, which based on the activity they have are like a chain, since mainly in this season different parties are very evident, both in restaurants and in discos, in which the part of singing or being a DJ is inter-connected, and preparation by beauty salons and stylists. For this purpose, at the beginning of this year we designed the project for Accommodation and Food Services, which, based on the fulfilment data during 2021, is ranked as one of the industries with a high level of non-fulfilment of tax liabilities, therefore it is part of specific fulfilment plans for identified high-risk groups for 2021.
Murtezaj, among other things, mentioned the most specific problems, arising from the systems and modules built inside TAK, which have contributed to this selection of the treatment of this industry “generally low payments, with a small contribution to revenues, despite their large number; non-declaration of employees and their payment in cash; non-declaration or under-declaration of parties and non-keeping of evidence 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; and not withholding rent tax or under-declaring it”.
At the end of this conference, the director of TAK warns that before we start with the tax assessments, the audits, through this conference we call on all persons, businesses, which during this season have had increased activities to declare and pay their tax liabilities correctly as is determined by the applicable Tax Legislation, otherwise we are obliged to start with the opening of audits, as well as the penalties for non-declaration, which according to the Constitution of the Republic of Kosovo is considered a criminal offense.
“We call on them to declare and pay their tax liabilities by the regular deadlines of 20 September and 15 October, since after these deadlines the actions of TAK will no longer be calls but concrete actions”, said the deputy director of TAK.