3 minutes agoThe Law on ATK in Constitutional: Kontabilis points out why this draft should be overthrown, which according to him has constitutional violations
Periskopi(2 years ago)
(2 years ago)The ombudsman has been addressed to the Constitutional Court for Tax Procedure Management, the issue which the ombudsman raises before the Constitutional Court, which concerns the constitutionality of the disputed law, are as follows: If Article 14 [self-esteem], Article 16 [time differences for evaluations] and Article 26 [Relieves and Repays] [...]
The issues which the ombudsman raises before the Constitutional Court, which deal with the constitutionality of the controversial law, are as follows:
If Article 14 [evaluation], Article 16 [time differences for assessments] and Article 26 [Relieves and Repayings] are in line with Article 24 [Beast League] of the Constitution.
If Article 9 [Information of Information or Evidence] paragraphs 5, 6 and 7, is in accordance with Article 36 [United Rights] of the Constitution.
If Article 79. Parliament 4, of the controversial Law, has taken into account the findings of the Constitutional Court expressed through Action in Case No. July 21/0622 and KO 220/22. As for the appointment and mandate of leadership positions in the Kosovo Tax Administration, as well as whether it is compatible with Article 46 [Protection of Kosovo]
Property.
If Article 89, paragraph 12, of the controversial Law is in line with Article 32 [Juridical Handbooks], with Article 54 [Judge Defense of Rights] and Article 101 (Syvil Service) of the Constitution.
An accountant questioned by Periscopi for the new Law on ATK has shown concrete problems that he claims are constitutional violations.
“Sending the Law No.08/L-257 for Tax Procedure Management by the ombudsman is a very hit step because from entry into force it has started to give negative effects on taxpayers, and especially on small businesses some violations from this law I can point to are;
* Meeting Debts
The deadline for completing the tax burden has been extended, from 6 years now to 10 years from the date of tax evaluation and commitment.
And it's short-term when business can demand remigration/Creditation for six years as long as it was with the old law is short in three years.
So if a taxpayer is in debt to the atk, ATK could track 10 years for those debts.
While in the event that ATK owes taxpayers, the taxpayers has only 3 years to ask for these tools from ATK
* Also very problematic is the registration and signing of the contract with a new employee still without starting work, as with the new law, ATK wants taxpayers to register a new employee a day before work starts.
Punishment at the moment of correcting the tax declaration is another very damaging step, especially for small businesses that may not have financial capacity for the commitment of certified accountants, and as a result, there may be many errors in tax statements
I have a specific case as an accountant, where I have seen in practice the devastating effects of this law on a small family business in the Pec area.
The business owner has been at the same time self-employed in business, and in 2024 he made his statement of his re-troactive salary since 2020, at the moment of retroactive declaration this taxpayer in the system has also been given an additional fine of about 10 thousand euros, which comes out of the new law, this business has no chance of paying and continuing to survive in the market due to this huge burden of punishment 148x0>, theabilis said for Periscope.
