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REGULATION
NO. 2000/3
REGULATION NO. 2000/3
UNMIK UNMIK/REG/2000/3
22 January 2000
___________________________________________________________________
REGULATION NO. 2000/3
ON SALES TAX IN KOSOVO
The Special Representative of the
Secretary-General,
Pursuant to the authority given to him under
United Nations Security Council RrResolution
1244 (1999) of 10 June 1999 of 10 June 1999,,
Taking into account United Nations
Interim Administration Mission in Kosovo (UNMIK) Regulation No.
1999/1 of 25 July 1999 on the Authority of the Interim Administration in
Kosovo and UNMIK Regulation No. 1999/16 of 6 November 1999 on
the Central Fiscal Authority and Other Related Matters,
For the purpose of reforming sales tax
in Kosovo,
Hereby promulgates the following:
Section 1
DEFINITION
For the purposes of the present regulation sales tax
is defined as a tax levied on goods sold in Kosovo.
Section 2
SALES TAX
2.1 For the purpose of calculating
sales tax, the taxable value of goods shall be:
(a) For imported goods: the total customs value
assessed in accordance with international practice, plus customs duties and excise
taxes if applicable; and
(b) For other goods entering into Kosovo or produced in
Kosovo: the producer’s selling price or
the market price as determined by the tax department
(a)
2.1 2.1 For the purpose of calculating
sales tax, the taxable value of goods shall be:
(a) (a) (a) (a)
For imported goods: the total customs value
assessed in accordance with international practice, plus customs duties
and excise taxes if applicable; and
(b) (b) For other
goods entering into Kosovo or produced in Kosovo: the producer’s selling price or the market price as determined by the tax
department.
2.2 Sales tax shall be levied on
the taxable value of all goods at a rate of 15%.
Section 3
EXEMPTIONS
By administrative direction, the Special
Representative of the Secretary-General may exempt categories of goods from
sales tax and may exempt defined persons and entities from payment of sales
tax.
Section 4
ALLOCATION OF REVENUES
The revenues derived from sales tax shall be
deposited in the Kosovo Consolidated Fund.
Section 5
ADMINISTRATIVE
ARRANGEMENTS
5.1 The
present regulation shall be implemented under the overall authority and
supervision of UNMIK by customs officials, tax officials, police and security
forces and any other authority designated by the Special Representative of the
Secretary-General. .
5.2 The
Special Representative of the Secretary-General shall specify by administrative
direction the locations where sales tax shall be assessed, levied,
and collected.
Section 6
IMPLEMENTATION
The Special Representative of the Secretary-General
may issue administrative directions in connection with the implementation of
the present regulation.
Section 7
APPLICABLE LAW
The present regulation shall supersede any other
provision in the applicable law relating to sales tax, which is inconsistent
with it.
Section 8
ENTRY INTO FORCE
The present regulation shall enter into force on 22
January 2000.
Bernard Kouchner
Special
Representative of the Secretary-General
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