On 16-17 May 2018, the Academy of Justice in cooperation with the KPMG Project, financially supported by the Government of Luxembourg and in cooperation with the European Bank for Reconstruction and Development, conducted a training on: "Implementation of Tax Legislation in Kosovo".
The concrete purpose of this training was to advance the knowledge of judges and professional associates regarding the proper implementation of tax legislation.
On the first day of training, were dealt the legal framework for taxation in Kosovo and the main basis for calculating the corporate income tax, the main tax regulations by the tax authorities and the transfer of the price. The second day continued with the treatment of double tax agreements - the permanent establishment, source tax for non-residents, income tax for ranting, property rights and interest, as well as personal income tax rates and calculations.
In overall, the provisions of the Law on Corporate Income Tax, which determine which entities are considered as taxpayers in the Republic of Kosovo, were discusses. Also, the provisions of the Law on Personal Income Tax which set the personal income tax system in the territory of the Republic of Kosovo were also included in the training discussions.
Also during the two days, participants assisted by the trainers discussed and handled several cases where they provided solutions regarding the requirements dedicated to tax issues and their effective resolution. At all times, trainers provided valuable explanations from the point of view of the legislation in force and the judicial and administrative practice of the country and the countries in the region on the above-mentioned subject.
Beneficiaries in this training were: judges of the Department of Administrative Affairs of the Basic Court of Pristina and those of the Department for Administrative Affairs of the Court of Appeal and professional associates as well as prosecutors of the basic level.
17-05-2018