REGULATION NO. 2000/29
UNMIK/REG/2000/29
20 May 2000
The Special Representative
of the Secretary-General,
Pursuant to the authority
given to him under United Nations Security Council resolution
1244 (1999) of 10 June 1999,
Taking into account United
Nations Interim Administration Mission in Kosovo (UNMIK) Regulation No. 1999/1 of 25 July 1999,
as amended, on the Authority of the Interim Administration in Kosovo and UNMIK Regulation No. 1999/16 of 6 November
1999, as amended, on the Establishment of the Central Fiscal Authority of
Kosovo and Other Related Matters,
For the purpose of
establishing a presumptive tax,
Hereby promulgates the
following:
Section 1
For the purpose of the
present regulation:
(a) “Person” means
any entity or natural person, public or private, that engages in any economic
activity for profit in Kosovo, whether legal or illegal, including but not limited
to: legal persons, individual entrepreneurs, permanent establishments, and
non-resident entities but only with respect to income sourced in Kosovo;
(b) “Taxpayer” means
any person who engages in economic activity for profit in Kosovo at any time during
the calendar year who does not receive wages for that activity;
(c) “Small taxpayer”
means any taxpayer (other than an insurance company) that had gross receipts of
less than 15,000 DEM per quarter in all previous calendar quarters;
(d) “Large taxpayer”
means any taxpayer (other than an insurance company) that is not a small
taxpayer under this section; and
(e) “Activity for
profit” means any activity that is entered into for gain or income excluding
those activities registered as not for profit with UNMIK, a competent agency,
or the tax administration.
Section 2
The presumptive tax is a
monetary payment to the Kosovo Consolidated Budget based on a taxpayer’s
presumed income.
Section 3
3.1 The presumptive tax base shall depend on the type and location
of the economic activity.
3.2 The type of the economic activity of taxpayers is classified
into four categories. Taxpayers (other
than insurance companies) that are not listed in any category shall pay the tax
applicable to the category of activities most similar to the activity that they
engage in:
(a) Businesses,
Service Providers, Professionals and Tradesmen. This includes, but is not limited to:
(i)
Businesses that trade to retailers or final consumers in products that include,
but are not limited to: food, clothing,
fashion items, boutique items, perfume, precious metals, jewellery,
pharmaceutical products, appliances, hardware and household goods;
(ii)
Businesses that manufacture products that include, but are not limited
to: aluminium, textiles, processed
food, machinery, tools, bricks, building products, wooden products and
furniture;
(iii)
Service providers operating businesses that include, but are not
limited to: banks, other financial
institutions, photo laboratories, beauty salons, barber shops, tailor shops,
auto repair shops, parking lots, educational institutions, shoe repair shops,
driving schools, coffee shops and the rental or leasing of equipment or other
property, including dwellings;
(iv)
Professionals that include, but are not limited to: lawyers, notaries, economists, accountants,
doctors, dentists, pharmacists, engineers, architects and computer scientists;
and
(v)
Tradesmen that include, but are not limited to: painters, plumbers, electricians,
carpenters, masons, veterinarians and agronomists;
(b) Entertainment
Activities. This includes, but is not limited to the following
facilities: billiard parlours, gambling
houses, discos, cinemas, theatres and sports facilities;
(c) Transport
Activities. This includes, but is not limited to, the transport of
passengers and the transport of goods; and
(d) Moving Traders,
Artisans and Low Income Activities. This includes, but is not limited to,
street vendors, artisans and farmers who sell their products in an open market
and any activity including those in section 3.1(a), (b) and (c) above that
yields quarterly gross receipts less than DEM 2,500.
3.3
The location of the economic activity is classified into three
categories. The location of an economic
activity is any shop, separate unit or other fixed place where business is
conducted. The three categories of location are:
Location A: Prishtinё/Priština;
Location B: The towns of Prizren/Prizren,
Gjilan/Gnjilane, Pejё/Peć, Gjakovë/Dakovica, Ferizaj/Uroševac;
Location C: All areas not covered in Category A or B.
Section 4
4.1 Small Taxpayers:
Each small taxpayer shall pay a presumptive tax depending upon the type
of economic activity and the location of the activity. The applicable fixed
quarterly presumptive tax is set forth in Annex A to this regulation.
4.2 Large Taxpayers:
Each large taxpayer shall pay the applicable fixed quarterly presumptive
tax set forth in Annex A to this regulation plus three percent (3%) of their
quarterly gross receipts, in excess of 15,000 DEM. Gross receipts for banks and
other financial institutions consist of income on interest, fees, and
commissions. Gross receipts for all other large taxpayers means gross sales.
4.3 Insurance Companies:
Each insurance company shall pay a quarterly presumptive tax in the
amount of ten percent (10%) of its quarterly gross premiums.
Section 5
5.1 Depending upon the category of taxpayer, the following books
and records shall be maintained: cash sales, daily sales, daily purchases,
sales invoices, customs receipts and other documents related to import.
5.2 The books and records specified in section 5.1 shall be
maintained in accordance with requirements set forth in an administrative
instruction that shall be issued by the Central Fiscal Authority in accordance
with section 3 (b) of UNMIK Regulation
No. 1999/16, as amended.
Section 6
6.1 Small taxpayers shall submit a tax declaration and pay the
applicable fixed presumptive tax listed on the tax table in Annex A on or
before the following dates: 15 April (for the period 1 January through 31
March); 15 July (for the period 1 April through 30 June); 15 October (for the
period 1 July through 30 September); and 15 January (for the period 1 October
through 31 December).
6.2 Large taxpayers shall submit a tax declaration and pay the
applicable fixed presumptive tax listed on the tax table in Annex A plus three percent
(3%) of their quarterly gross receipts in excess of DEM 15,000 on or before the
following dates: 15 April (for the period 1 January through 31 March); 15 July
(for the period 1 April through 30 June); 15 October (for the period 1 July
through 30 September); and 15 January (for the period 1 October through 31
December).
6.3 Insurance companies shall submit a tax declaration and pay a
presumptive tax in an amount equal to ten percent (10%) of their quarterly
gross premiums on or before the following dates: 15 April (for the period 1
January through 31 March); 15 July (for the period 1 April through 30 June); 15
October (for the period 1 July through 30 September); and 15 January (for the
period 1 October through 31 December).
6.4 The place for submitting tax declarations and procedures for
paying the tax will be specified in an administrative instruction that shall be
issued by the Central Fiscal Authority in accordance with section 3 (b) of
UNMIK Regulation
No. 1999/16, as amended.
Section 7
Tax officials in the Tax Administration of the Central Fiscal Authority
may inspect all written records and other relevant evidence in order to
determine compliance with this regulation.
Section 8
Revenue derived from the
presumptive tax shall be deposited in the Kosovo Consolidated Budget.
Section 9
Any taxpayer that commits a
tax violation shall be subject to the applicable penalties set forth in UNMIK
Regulation No. 2000/20 of 12 April 2000 on Tax
Administration and Procedures.
Section 10
Any taxpayer that contends that
an official determination made under the present regulation is incorrect may
make an appeal in accordance with the procedures set forth in UNMIK Regulation No.
2000/20 of 12 April 2000 on Tax Administration and Procedures.
Section 11
The Special Representative
of the Secretary-General may issue administrative directions in connection with
the implementation of the present regulation.
Section 12
The present regulation shall
supersede any provision in the applicable law which is inconsistent with
it.
Section 13
The present regulation shall
enter into force on 20 May 2000.
Bernard Kouchner
Special Representative of the
Secretary-General
|
TYPE/LOCATION OF ECONOMIC ACTIVITY |
LOCATION A |
LOCATION B |
LOCATION C |
|
BUSINESSES, SERVICE PROVIDERS, PROFESSIONALS AND TRADESMEN |
DEM
400 |
DEM
300 |
DEM 200 |
|
ENTERTAINMENT |
DEM 400 |
DEM 300 |
DEM 200 |
|
TRANSPORT |
DEM 250 |
DEM 200 |
DEM 150 |
|
MOVING TRADERS, ARTISANS
AND OTHER LOW-INCOME ACTIVITIES |
DEM 75 |
DEM 75 |
DEM 75 |