The Tax Administration of Kosovo is committed to improving its current approach to managing compliance risks to ensure that compliance efforts address the key risks that make up the bulk of the tax gap.
The new modern approach involves allocating resources and structuring activities based on identified risk groups, using a range of interventions to address the causes of non-compliant behaviour, and evaluating the success of interventions according to their impact on taxpayer behaviour.
Based on the activities carried out from January to March 2023, in monitoring the construction sector – as one of the sectors with a high risk of non-declaration of taxes, 33 tax audits have been completed, resulting in 1,521,894 Euros of additional tax. In addition to these, there are also 83 controls delegated according to the risk analysis, which will be carried out in the future.
In 2019, TAK drafted the “Plan for the Improvement of Compliance in the Construction Sector” whereby TAK is carrying out intensive activities with the aim of identifying persons who do not fulfil their obligations under the tax legislation. This plan contains a total of six (6) areas of reform actions.
The construction sector is only one of the sectors that are under the microscope of TAK, as a sector that, according to the analysed data, results in not correctly declaring its activity.
