Kosovo Publishes New Law on the Administration of Tax Procedures Including New Tax Certificate Procedures

The Tax Administration of Kosovo (TAK) has published an English-language copy of Law No. 08/L-257 on the Administration of Tax Procedures. As previously reported, Law No. 08/L-257 replaces the prior Law on the Administration of Tax Procedures (Law No. 03/L-222 of 2010) and 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;
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