The Kosovo Assembly (parliament) is considering Draft Law no.08/L-257 on the Administration of Tax Procedures, which was submitted on 2 October 2023. The draft law contains chapters covering:
- General provisions;
- Registration of taxpayers;
- Data documentation;
- Tax declaration and assessment;
- Tax payment;
- Enforced collection;
- Tax legal and institutional framework;
- Criminal provisions;
- Tax offense provisions;
- Appeal procedure; and
- Transitory and final provisions.
Subject to approval, the draf…