1

OFFICIAL GAZETTE OF THE REPUBLIC OF KOSOVA / No. 14 / 1 JUN I 201 2, PRISTINA

LAW NO. 04/L -100
ON AMENDING AND SUPPLEMENTING THE LAW ON TAX
ON IMMOVABLE PROPERTY NO. 03/L -204

Assembly of Republic of Kosovo,

Based on Article 65 (1) of the Constitution of the Republic of Kosovo,

Approves

LAW ON AMENDING AND SUPPLEMENTING THE LA W ON TAX
ON IMMOVABLE PROPERTY No. 03/L -204

Article 1

After Article 1 of the basic Law there is added a new Article 1.A with the following text:

1.A
Purpose of the Law

The purpose of this Law is the amendment of the payment rate of immovable propert y tax and complaint
procedure.

Article 2

Article 7 of the basic Law shall be deleted and reworded as following :

Article 7
Tax Rate

1. The Municipal Assembly of each municipality sets the property tax rates on annual basis at the tax rate
of 0.15% to 1 % of the market property value.

2. Unfinished property is a property that is still being constructed, which does not fulfill the conditions for
normal utilization and will be evaluated forty percent ( 40% ) of the residential property value and with tax
rates of these properties.

Article 3

Article 15 of the basic Law shall be deleted and reworded as following :

Article 15
Tax payment

1. For each fiscal year, municipa l tax on immovable property shall be paid at two (2) equal installments on
or before 30 June and 31 December of the tax year.

2. The payment of property tax must be paid fully if there is required the transfer of property or change of
the owner weather he is a legal taxpayer, legal beneficiary or other legal beneficiary according to Articl e 5
of the basic Law.

2

3. Tax payment for the properties of former social enterprises that are privatized must be made according
to evaluations in accordance to Law on Tax on Immovable Property , including calculation of penalty and
interest accord ing to Article 20 and 21 of the basic Law.

Article 4

Article 22 of the basic Law shall be deleted and reworded as following :

1. A taxpayer, who disagrees with the decision issued by the Municipal Board, may a ppeal within
thirty (30) days from t he date of receipt of the decision from the Municipal Board:

1.1. until 30 November 2012 at the Appeals Review Commission in the Ministry of
Finance .

1.2. from 1 Decem ber 2012 at the Fiscal Division of the Administrative Department of the
Basic Court of Pristina, in accordance with Article 82 .B of the L aw on amending and
supplementing the Law No. 03/L -222 on T ax Administration and P rocedures.

2. Where the M unicipal Board has not taken a decision within sixty ( 60 ) days from the day on
which the appeal w as filed, the taxpayer may appeal directly to the bodies defined in paragraph 1
of this A rticle , within their competence.

3. A taxpayer, who disagrees with the decision issued by the Appeals Review Commission at
the Ministry of Finance, may appeal to the Supreme Court within sixty (60) days from the day
of receipt of the decision , until 30 November 2012.

4. From 1 December 2012 , the competent court entitled to receive the appeals against the
decisions issued by the competent body for appeals revi ew at the Ministry of Finance , shall be
the Basic Court in Pristina.

5. For the matters that are not foreseen in this Law , the Law on amending and supplementing
the Law on Ta x Administration and Procedure No . 03/L -222 shall find application in the appeal
procedure.

Article 5
Entry into Force

This L aw shall enter into force fifteen ( 15 ) days after publication in the Official Gazette of Republic of
Kosovo.

Law No. 04/L -100
20 April 2012

Promulgated by Decree No.DL -022 -2012, dated 17 .05.2012, President o f the Republic of Kosovo
Atifete Jahjaga.