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OFFICIAL GAZETTE OF THE REPUBLIC OF KOSOVA / No. 13 / 30 MAY 201 2, PRISTINA

LAW No. 04/L -103
ON AMENDING AND SUPPLEMENTING THE LAW No. 03/L -162 ON CORPORATE
INCOME TAX

Assembly of Republic of Kosovo;

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

Approves

LAW ON AMENDING AND SUPPLEME NTING THE LAW No. 03/L -162 ON CORPORATE
INCOME TAX

Article 1

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

Article 1 .A
Purpose of the Law

The purpose of this Law is the amending the norms for the payment of t he tax for business activity with
annual gross incomes to fifty thousand (50,000 ) Euro that are taxed for gross incomes realized by
services, professional activities, artisan, entertainment and si milar of each quarter and amending the
complaint procedure.

Article 2

Article 2 of the basic Law, the definition 1.31. shall be reworded as following:

1.31. Minister – Minister of the Ministry for Finance.

Article 3

1. Article 35 of the basic Law , sub -paragraph 2.1.2. shall be reworded as following :

2.1 .2. nine percent (9%) of gross incomes by services, professional activities, artisan,
entertainment and similar of each quarter, but not less than thirty – seven point five ( 37.5 ) Euro for
trimester .

Article 4

1. Article 40 of the basic Law, paragraph 2 s hall be reworded as following:

2. Taxpayer that does not agree with the decision of Appeals Department may initiate an appeal
procedure in accordance with Article 9 of the Law on amending and supplementing the Law on
Tax Administration and procedures No.0 3/L -222. The appeal procedures should be carried out in
accordance with the provision s set forth in Art icle 10, 11 and 12 of the L aw on amending and
supplementing the Law on Tax A dministration and procedures No. 03/L -222.

2. Article 40 of the basic Law , p aragraph 3 shall be reworded as following :

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3. The decision of Independent Board for R eviews may be appealed pursuant to the procedure s
set forth by Article 9 of t he L aw on amending and supplementing on Law on amending and
supplementing of the Law on T ax A dministration and P rocedure 03/L -222. The appeal
procedures shall be carried out in accordance with provision s set f orth in Article 10, 11 and 12 of
the Law on amending and supplementing the Law on Tax Administration and procedures No.
03/L -222

Article 5
Entry into Force

This Law shall enter into force fifteen ( 15 ) days after the publication in the Official G azette of the Republic
of Kosovo .

Law No. 04/L -103
3 May 2012

Promulgated by Decree No.DL -019 -2012, dated 17.05.2012, President of the Republic of Kosovo
Atifete Jahjaga.