Post on 15-Nov-2019
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General report on the treatment of risks
identified for 2018, activities undertaken
for those risks during the reporting period
and the comparison of these activities
with the previous year 2017.
Report on the implementation of the annual risk management plan for 2018 Period analysed:
January –December /2018
Risk Management Division, TAK February, 2019
RISK MANAGEMENT DIVISION: JANUARY-DECEMBER/2018 REPORT
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CONTENT
Introduction ............................................................................................................................................ 3
I. Report on compliance operations – visits, January-December/2018 ................................................ 4
II. Report on compliance activity – audits, January-December/2018 .................................................... 8
III. Treatment and realisation of success milestones ............................................................................ 12
IV. Data on treatment ........................................................................................................................... 16
RISK MANAGEMENT DIVISION: JANUARY-DECEMBER/2018 REPORT
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Introduction
The January-December/2018 report on the implementation of the Annual Risk Management
Plan for 2018 contains various data on the progress of plan's implementation during the
reporting period and the comparison of these results with the same period of the previous
year.
The report, among other things, includes the various activities undertaken by regional offices
as a result of their commitment to the implementation of the risk treatment plan, not
excluding the ongoing work of our colleagues in raising the awareness of taxpayers so that
the latter strictly apply the applicable laws and thus voluntarily fulfil their tax obligations.
The report contains data from various sources of information while the main data source for
our field activities is the VKME application. This software is enabling the TAK management to
monitor the situation on a daily basis, to generate various information on the field activities
of our officials and to conduct analysis on such activities.
Our contact with regional offices has continued throughout the period, these contacts have
either been in written form through the exchange of letters or often through informal
contacts we have had with these offices.
Based on the data received from regional offices and the data extracted from the database
within TAK, as well as on the analyses done for this period, further in this document we will
present the detailed results.
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I. Report on compliance operations – visits, January-December/2018
During January-December 2018, regional teams have conducted 46,229 different types of visits. Regarding the aspect of extent, size and
types of visits, we have realization of the visit plan for the reporting period by sectors in the Wholesale and Retail Trade sector and in
Accommodation and Food Services sector, regarding the size we have surpassed the plan in the category of micro and small taxpayers,
and by type of visit we have a realization of the plan only in the category of compliance visits. For more details on the realization of the
visit plan for the period January-December 2018 on the basis of regional structure the table below presents the visits and their distribution
by risks and by region.
LTD Prishtina 1 Prishtina 2 Prishtina 3 Gjilan Ferizaj Prizren 1 Prizren 2 Gjakova Peja Mitrovica Total
Total visits Number 1,133 4,604 5,414 4,233 7,019 4,845 4,752 4,639 1,524 3,733 4,333 46,229
% in total 2% 10% 12% 9% 15% 10% 10% 10% 3% 8% 9% 100%
Sectorial coverage LTD Prishtina 1 Prishtina 2 Prishtina 3 Gjilan Ferizaj Prizren 1 Prizren 2 Gjakova Peja Mitrovica Total
Construction (20%) Number 62 337 373 297 458 171 425 318 79 263 324 3,107
% in total 5% 7% 7% 7% 7% 4% 9% 7% 5% 7% 7% 7%
Wholesale and retail trade (20%)
Number 648 1,378 2,034 1,201 2,603 1,912 1,664 1,869 427 1,014 1,437 16,187
% in total 57% 30% 38% 28% 37% 39% 35% 40% 28% 27% 33% 35%
Processing industry (15%)
Number 155 351 449 332 842 613 646 671 173 470 452 5,154
% in total 14% 8% 8% 8% 12% 13% 14% 14% 11% 13% 10% 11%
Real estate activities (5%)
Number 2 24 28 34 40 13 12 20 - 6 7 186
% in total 0% 1% 1% 1% 1% 0% 0% 0% 0% 0% 0% 0%
Financial and insurance activities (5%)
Number 53 59 24 17 17 9 19 15 20 13 8 254
% in total 5% 1% 0% 0% 0% 0% 0% 0% 1% 0% 0% 1%
Accommodation and food services (10%)
Number - 535 881 647 737 656 596 278 125 502 456 5,413
% in total 0% 12% 16% 15% 11% 14% 13% 6% 8% 13% 11% 12%
Other service activities (10%)
Number 2 226 185 398 280 232 140 235 119 256 131 2,204
% in total 0% 5% 3% 9% 4% 5% 3% 5% 8% 7% 3% 5%
Other sectors (15%) Number 211 1,694 1,440 1,307 2,042 1,239 1,250 1,233 581 1,209 1,518 13,724
% in total 19% 37% 27% 31% 29% 26% 26% 27% 38% 32% 35% 30%
RISK MANAGEMENT DIVISION: JANUARY-DECEMBER/2018 REPORT
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No. of visits January –December/2018: A total of 46,229 visits conducted. Based on the sectorial coverage, we have a realisation of the plan in the Wholesale and Retail
Trade sector,
Accommodation and Food
Service sector and in the
group of other sectors.
Distribution of visits by
risks: regarding the size of
taxpayers, we have
realization of plan of visits to taxpayers of micro and small segments. Whereas regarding type of visits we have realisation of plan in compliance visits and in the group of
other visits.
Table no. 1: - Distribution of visits according to the risk treatment plan during the period: January-December/2018 Source: KTA-DB, VKM
Taxpayer size LTD Prishtina 1 Prishtina 2 Prishtina 3 Gjilan Ferizaj Prizren 1 Prizren 2 Gjakova Peja Mitrovica Total
Micro (5%) Number 1 2,179 1,729 1,992 4,191 1,648 2,093 2,271 690 1,998 2,712 21,504
% in total 0% 47% 32% 47% 60% 34% 44% 49% 45% 54% 63% 47%
Small (10%) Number - 1,025 1,447 914 1,333 1,600 1,124 1,028 387 722 844 10,424
% in total 0% 22% 27% 22% 19% 33% 24% 22% 25% 19% 19% 23%
Medium (35%) Number 3 917 1,356 766 1,024 890 1,060 831 301 604 532 8,284
% in total 0% 20% 25% 18% 15% 18% 22% 18% 20% 16% 12% 18%
Large and <D (50%)
Number 1,129 483 882 561 471 707 475 509 146 409 245 6,017
% in total 100% 10% 16% 13% 7% 15% 10% 11% 10% 11% 6% 13%
Types of visit LTD Prishtina 1 Prishtina 2 Prishtina 3 Gjilan Ferizaj Prizren 1 Prizren 2 Gjakova Peja Mitrovica Total
Compliance (35%)
Number 415 2,008 2,441 1,676 1,988 1,573 1,974 1,686 755 1,354 1,027 16,897
% in total 37% 44% 45% 40% 28% 32% 42% 36% 50% 36% 24% 37%
Reimbursement (15%)
Number 133 592 793 240 453 281 365 403 156 342 249 4,007
% in total 12% 13% 15% 6% 6% 6% 8% 9% 10% 9% 6% 9%
Deregistration (20%)
Number 2 409 342 187 210 368 325 244 316 287 1,229 3,919
% in total 0% 9% 6% 4% 3% 8% 7% 5% 21% 8% 28% 8%
Fiscal register (15%)
Number 54 458 829 198 349 1,621 295 246 158 439 415 5,062
% in total 5% 10% 15% 5% 5% 33% 6% 5% 10% 12% 10% 11%
Other visits (15%)
Number 529 1,137 1,009 1,932 4,019 1,002 1,793 2,060 139 1,311 1,413 16,344
% in total 47% 25% 19% 46% 57% 21% 38% 44% 9% 35% 33% 35%
RISK MANAGEMENT DIVISION: JANUARY-DECEMBER/2018 REPORT
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Below is a graphical presentation of the distribution of visits for the period January-December 2018, and their percentage share
in the total of visits.
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Figure no. 2: - Visits by sector, size and type, period: January-December/2018 Source: TAK-DB,VKME
0%
50%
100%
150%
200%
250%
- 2,000 4,000 6,000 8,000
10,000 12,000 14,000 16,000 18,000
Realisation of visits plan by sectors
Plan i vizitave Vizitat e realizuara % e realizimit të planit
0%
100%
200%
300%
400%
500%
600%
700%
800%
900%
1000%
-
5,000
10,000
15,000
20,000
25,000
Mikro Të vegjël Të mesëm Të mdhenjë&DTM
Realisation of visits plan by size
Plan i vizitave Vizitat e realizuara % e realizimit të planit
0%
50%
100%
150%
200%
250%
-
2,000
4,000
6,000
8,000
10,000
12,000
14,000
16,000
18,000
Përmbushëse Rimbursive C'regjistrim Arka fiskale Vizita tjera
Realisation of visits plan by type of visits
Plan i vizitave Vizitat e realizuara % e realizimit të planit
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II. Report on compliance activity – audits, January-December/2018
In details, and always based on the annual risk treatment plan for 2018, the audits have been presented including their distribution by risks
and regions for the reporting period. Wholesale and Retail and Processing Industry are the sectors for which the plan of audits has been
realised. The following table clearly explains that besides the Wholesale and Retail, Processing Industry and other sectors designated as
Other Sectors, the realisation of the audit plan has not been completed as per the plan. The distribution of audits by region is given below
in detail.
LTD Prishtina 1 Prishtina 2 Prishtina 3 Gjilan Ferizaj Prizren 1 Prizren 2 Gjakova Peja Mitrovica Total
Total audits 129 179 158 145 229 175 146 145 54 169 185 1,714
Compulsory (10%) Number 43 88 37 71 48 35 24 20 21 42 61 490
% in total 33% 49% 23% 49% 21% 20% 16% 14% 39% 25% 33% 29%
Reimbursement (10%) Number 14 21 25 16 19 15 2 8 3 10 22 155
% in total 11% 12% 16% 11% 8% 9% 1% 6% 6% 6% 12% 9%
Random (5%) Number 3 9 3 1 3 4 0 0 10 37 5 75
% in total 2% 5% 2% 1% 1% 2% 0% 0% 19% 22% 3% 4%
Risk-based audits (75%) Number 69 61 93 57 159 121 120 117 20 80 97 994
% in total 53% 34% 59% 39% 69% 69% 82% 81% 37% 47% 52% 58%
Sectorial coverage of risk-based audits LTD Prishtina 1 Prishtina 2 Prishtina 3 Gjilan Ferizaj Prizren 1 Prizren 2 Gjakova Peja Mitrovica Total
Construction (20%) Number 9 32 32 25 25 18 24 17 6 20 33 241
% 7% 18% 20% 17% 11% 10% 16% 12% 11% 12% 18% 14%
Wholesale and retail trade (20%)
Number 74 87 78 48 99 74 71 70 21 52 70 744
% 57% 49% 49% 33% 43% 42% 49% 48% 39% 31% 38% 43%
Processing industry (15%) Number 16 13 15 11 40 37 32 29 7 37 26 263
% 12% 7% 9% 8% 17% 21% 22% 20% 13% 22% 14% 15%
Real estate activities (5%) Number 1 2 2 2 6 0 0 3 0 0 0 16
% 1% 1% 1% 1% 3% 0% 0% 2% 0% 0% 0% 2%
Financial and insurance activities (5%)
Number 3 0 0 0 0 0 0 1 0 0 1 5
% 2% 0% 0% 0% 0% 0% 0% 1% 0% 0% 1% 0%
Accommodation and food service (10%)
Number 0 5 2 6 9 5 5 3 3 17 8 63
% 0% 3% 1% 4% 4% 3% 3% 2% 6% 10% 4% 4%
Other service activities (10%)
Number 0 0 0 7 2 1 1 2 2 12 3 30
% 0% 0% 0% 5% 1% 1% 1% 1% 4% 7% 2% 2%
Other sectors (15%) Number 26 40 29 46 48 40 13 20 15 31 44 352
% 20% 22% 18% 32% 21% 23% 9% 14% 28% 18% 24% 21%
RISK MANAGEMENT DIVISION: JANUARY-DECEMBER/2018 REPORT
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Number of audits,
January-December 2018
- During the period
January-December/2018,
1,714 audits were
conducted, and we have a
realisation of the audit
plan only in the
compulsory audits. Based
on sectorial coverage,
realisation of the plan has
been reached only in the
Wholesale and Retail and
Processing Industry
sectors.
S
Size of taxpayers per risk-based audits
LTD Prishtina 1 Prishtina 2 Prishtina 3 Gjilan Ferizaj Prizren 1 Prizren 2 Gjakova Peja Mitrovica Total
Micro (5%) Number 0 35 22 53 31 45 6 11 3 31 46 283
% 0% 20% 14% 37% 14% 26% 4% 8% 6% 18% 25% 17%
Small (10%) Number 0 22 6 18 29 27 9 7 15 19 32 184
% 0% 12% 4% 12% 13% 15% 6% 5% 28% 11% 17% 11%
Medium (35%) Number 0 47 61 23 97 48 70 72 22 62 60 562
% 0% 26% 39% 16% 42% 27% 48% 50% 41% 37% 32% 33%
Large & LTD (50%) Number 129 75 69 51 72 55 61 55 14 57 47 685
% 100% 42% 44% 35% 31% 31% 42% 38% 26% 34% 25% 40%
RISK MANAGEMENT DIVISION: JANUARY-DECEMBER/2018 REPORT
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Distribution of
activities by risks -
Regarding the size of
taxpayers, the plan has
been achieved by field
teams in the micro and
small categories. While regarding the aspect of audits only in long audits the plan has been achieved and surpassed.
Table no. 2: - Distribution of audits according to the risk treatment plan during the period: January-December/2018
Source: TAK-DB, VKME
Below is a graphical presentation of the audits conducted from the aspect of the reasons for opening the audit, size, sectors and type of
audit for the period January-December/2018.
Types of audits per risk-based audits LTD Prishtina 1 Prishtina 2 Prishtina 3 Gjilan Ferizaj Prizren 1 Prizren 2 Gjakova Peja Mitrovica Total
Monthly audits (25%) Number 12 22 4 14 19 16 33 13 2 8 25 168
% 9% 12% 3% 10% 8% 9% 23% 9% 4% 5% 14% 10%
Annual audits (45%) Number 49 41 40 33 73 71 65 40 25 33 57 527
% 38% 23% 25% 23% 32% 41% 45% 28% 46% 20% 31% 31%
Long audits (30%) Number 68 116 114 98 137 88 48 92 27 128 103 1019
% 53% 65% 72% 68% 60% 50% 33% 63% 50% 76% 56% 59%
RISK MANAGEMENT DIVISION: JANUARY-DECEMBER/2018 REPORT
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Figure no. 2: - Audits according to reason, sector, size and type, period: January-December/2018 Source: TAK-DB, VKME
0%
100%
200%
300%
400%
-
500
1,000
1,500
Të detyrueshme Rimbursive Rastësishme Kontrtollet ebazuara në rrezik
Realization of the audit plan according to the reason for audit
Plani i kontrollave Kontrollat e realizuara % e realizimit të planit
0%
100%
200%
300%
400%
-
200
400
600
800
Realization of the audit plan according to sectors
Plani i kontrollave Kontrollat e realizuara % e realizimit të planit
0%
100%
200%
300%
400%
500%
600%
-
100
200
300
400
500
600
700
800
Mikro Të vegjël Të mesëm Të mdhenjë&DTM
Realization of the audit plan according to size
Plani i kontrollave Kontrollat e realizuara % e realizimit të planit
0%
50%
100%
150%
200%
250%
300%
350%
400%
-
200
400
600
800
1,000
1,200
Kontrolle mujore Kontrolle vjetore Kontrolle të gjata
Realization of the audit plan according to the type of audits
Plani i kontrollave Kontrollat e realizuara % e realizimit të planit
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III. Treatment and realisation of success milestones
As a result of field activities, 46,229 visits and 1,714 audits for the period January-December 2018, below are presented the realization of the success milestones for
each treatment identified for 2018.
Compliance
field
Compliance
risk Description
Plan Realisation
Treatment
measures Time limits Success milestone Activities Success milestones
Registration Non-
registration
Taxpayers who pursuant to the tax legislation are
required to be registered and equipped with fiscal
number and who did not do that, or taxpayers who
have been registered and equipped with fiscal
number but have not been registered for VAT or
another relevant account and are obliged to do so.
• Information &
education
• Visits
• Audits
• Call Centre
• Risk Module
January –
December
• Increase of the number of VAT
filers for 15% without changing
registration threshold;
• Increase for 100% of the number
of taxpayers registered by TAK
through operational activities.
Baseline year 2017.
• Information &
education
• Visits
• Audits
• Call Centre
• Risk Module
Decreased number of taxpayers
registered in VAT for 2%,
Increase number of taxpayers
registered by TAK through
operational activities for 27%.
Documentati
on
Goods
without
origin &
shortage in
stocks
Taxpayer identification and treatment, as follows:
- Taxpayers possessing goods and pursuant to the
legislation in force, these goods are not documented
with regards to their origin and under-declare them or
are not able to provide the supporting documentation
for goods whereby justifying the origin and location of
goods;
- Taxpayers who are not able to provide supporting
documentation with regards to the goods in circulation
(outside location(s) of taxpayer);
- Taxpayers who should be able to document all goods
from the moment of receipt and until they are sold or
systemised, including sale or systemization
documentation. The concerned treatment will mainly
cover sectors as: trade, processing industry,
construction, etc.
• Information &
education
• Visits
• Audits
• Risk Module
January-April
September-
December
• Increase of the value of goods
without origin for 40% based on
TAK operational activities in the
field;
• Increase of value of shortage in
stocks for 30% based on TAK
operational activities in the field;
Baseline year 2017.
• Information &
education
• Visits
• Audits
• Risk Module
Based on the activities in the field
we have a decrease in the value
of goods without origin for 40%
compared to the previous period,
And increase of the value of
shortage in stocks for 7%
compared to 2017.
RISK MANAGEMENT DIVISION: JANUARY-DECEMBER/2018 REPORT
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Documentati
on
Failure to
keep records
or incorrect
of keeping
records
Businesses which with records kept unduly avoid tax
obligations, as:
- Failure to install fiscal cash registers;
- Failure to issue fiscal invoices during the sale;
- Use of non-fiscal equipment, non-fiscal printers;
- Keeping double records;
- Failure to inform TAK for changes, as: NACE code,
address, etc.
• Information &
education
• Visits
• Audits
• Call Centre
January –
December
Treatment of 20% of cases with a
history of unduly kept records
(mandatory fines);
• Information &
education
• Visits
• Audits
• Call Centre
During the period January –
December 2018, 11% more fines
have been imposed for unduly
kept records, compared to the
previous year, and approximately
the same number in fines for
failing to issue fiscal invoices etc.
Declaration Continuous
lending
Treating businesses operating with continuous lending
from 21,219 taxpayers who have declared in VAT during
2017, only 40 % of them have been obliged to pay at
least one time during the entire relevant year.
• Information &
education
• Visits
• Audits
• Risk module
January –
December
• 10% increase in the number of
taxpayers making payments in VAT
during one annual period.
Baseline 2017
• Information &
education
• Visits
• Audits
• Risk module
Decrease in the number of
taxpayers who make payments in
VAT for 1% compared to previous
period.
Declaration
Non-
compliance
between
declaration
and
information
available at
TAK
Taxpayers who in their declarations report different data
from those available at TAK. This risk includes the
following taxpayers:
- Non-compliance between the amount presented in the
VAT declaration and data from Customs on conducted
imports/exports,
- Non-compliance between the turnover declared in VAT
declaration and turnover in fiscal cash registers;
- Non-compliance between report of purchases above
EUR 500 and declared purchases;
- Non-compliance between reported and declared
transactions (purchase/sale books).
• Information &
education
• Visits
• Audits
• Risk module
January –
December
Treatment of 90% of cases
identified with incorrect reports.
Baseline year 2017.
• Information &
education
• Visits
• Audits
• Risk module
Based on the data from the risk
analysis module for 2017 and
2018, there is an increase in the
number of cases of
noncompliance in export
(parameter 146) compared to
2017 for 35%,
Increase in the number of cases of
noncompliance in imports
(parameter 147) compared to the
previous year for 16%,
And increase in the number of
cases with discrepancies in
turnover between the submitted
declaration and PEF reports
(parameter 153), compared to
2017 for 5%.
RISK MANAGEMENT DIVISION: JANUARY-DECEMBER/2018 REPORT
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Declaration
Non-filers
and late
declarations
Treatment of all registered businesses and natural
persons with small and large incomes who do not
declare, stop declaration or file late declaration and
taking necessary steps by TAK so the abovementioned
taxpayers file their declarations within the legal time
limits. This treatment covers in particular trade, service,
artistic, construction sectors, etc.
• Information &
education
• Visits
• Audits
• Call centre
• Risk module
Time limits will
be based on the
AI for treatment
of non-filers
dated
29.11.2017
• Treatment for 90% of all stop-
filers;
• Reduction of the number of non-
filers as follows: - 70% in VAT; -
90% in PIT and CIT.
• Reduction of the number of late
declarations for 40%.
Baseline year 2017.
• Information &
education
• Visits
• Audits
• Call centre
• Risk module
Compared to the data from 2017,
during 2018 there is a decrease in
the number of non-filers in VAT
for 17%, in WM decrease for 25%,
in PIT decrease for 33% and CIT a
decrease for 46%
Declaration
Failure to
apply
reverse
charge in
construction
The concerned treatment includes businesses in the
construction sector, which do not respect the legal basis
related to the application of reverse charge, thus making
under-declaration.
• Information &
education
• Visits
• Audits
• Risk module
January-
December
Increase of the number of
businesses applying the reverse
charge for 15%.
Baseline year 2017.
• Information &
education
• Visits
• Audits
• Risk module
Increase in the number of cases
applying the reverse charge for
10%, compared to the previous
year
Declaration
Under-
declared sale
prices
Businesses which do not declare the correct goods sale
price, according to the arm’s length market
• Whole sale and retail sale,
• Service activities,
• Real estate activities
• Human health activities
• Information &
education
• Visits
• Audits
• Risk module
February-March
July-August
October-
November
• Increase for 50% of results from
TAK operational activities in the
field.
Baseline year 2017.
• Information &
education
• Visits
• Audits
• Risk module
Based on the evidences from the
audit carried out in the period
January-December 2018 we have
20% less additional tax for cases
of under-declared sale prices,
compared to the previous year.
Declaration
Failure to
withhold
taxes
Based on the recent assessment related to the expansion
of informal economy in Kosovo carried out by EU, the
number of employees in informal sector in Kosovo
amounts to 45,000 employees. The number of
businesses, even though declare employees, pay their
salaries in cash and those are not reported to pay the
withholding tax. All this has a significant impact on
revenues and contributions for social assistance funds.
It is worth mentioning that so far, based on the visits and
audits conducted during the period January - November
2017; only 1,363 employees have been identified.
• Information &
education
• Visits
• Audits
• Call centre
• Risk module
January-
December
• Increase for 100% of the number
of employees registered due to
field activities.
Baseline year 2017.
• Information &
education
• Visits
• Audits
• Call centre
• Risk module
Increase for 3% of the number of
employees declared by businesses
during the period January-
December 2018, compared to the
same period of the previous year,
whereas from the field activities
87% more employees have been
registered this year compared to
the previous year.
RISK MANAGEMENT DIVISION: JANUARY-DECEMBER/2018 REPORT
15
Declaration Inadmissible
deductions
Identification of businesses with low payment coefficient
compared to the declared turnover; therefore, in order
to treat these cases, TAK should conduct visits and audits
in order to verify whether incurred expenses are correct
or there are inadmissible deductions.
•Information &
education
•Visits
•Audits
• Risk module
April-July
• Treatment of all cases with high
degree of risk based on risk
analysis.
•Information &
education
•Visits
•Audits
• Risk module
Based on the evidence of the
audits carried out during the
period January-December 2018
we have 169% more additional
tax for cases of under-declared
sale prices, compared to the
previous year.
Declaration Under-
declarers
Businesses within the segment of medium and largesized
businesses, in particular activities of trade, service,
construction and production, who do not file correct
declarations
- Businesses registered for VAT and declare with zero
and those who declare and pay € 37.5 on quarterly basis,
as well as businesses which stay for a long time near the
threshold to enter the scheme of real income and VAT
taxation, in particular for businesses with trade,
professional services, entertaining – artistic activities,
etc.
•Information &
education
•Visits
•Audits
• Risk module
January-
December
• Treatment of all cases with high
degree of risk based on risk
analysis.
•Information &
education
•Visits
•Audits
• Risk module
A total of 109 audits have been
carried out related to under-
declarations, resulting to over 1.5
million euro additional tax
Payment
Failure to
pay tax
obligations
Taxpayers who have outstanding obligations to TAK,
regardless tax types
Taking all actions
pursuant to the
tax legislation
January-
December Treatment of all cases
Taking all actions
pursuant to the
tax legislation
39% increase in the number of
taxpayers who have outstanding
obligations compared to previous
year
Payment
Delays in
paying tax
obligations
Taxpayers delayed in fulfilling tax obligations, namely
late payments to TAK, regardless of tax types
Taking all actions
pursuant to the
tax legislation by
the Forced
Collection
January-
December Treatment of all cases
Taking all actions
pursuant to the
tax legislation by
the Forced
Collection
Increased collections in the
activities of Forced Collection for
16% compared to the same
period of last year
Tabela nr. 3: - Trajtimet sipas planit të rreziqeve për vitin 2018 Burimi i të dhënave: ATK-DB, VKME
16
IV. Data on treatment
The graphical analysis presented below provides a
more detailed illustration of the treatment of data,
based on the following treatments:
Non-registration: - During January-December 2018, a
total of 435 taxpayers have been registered from the
field activities, compared to the previous year where
we had about 93 fewer taxpayers registered. Viewed
from the sectors aspect, the largest number of new
registrations belongs to the wholesale and retail
trade sector and to other service activities. Regarding
VAT declarer taxpayers, we have about 5% more
taxpayers who have declared VAT compared to 2017.
Goods without origin and shortage in stocks: - There
are a considerable number of taxpayers who have
the problem related to goods without origin as a
result of purchases without invoices, as well as
undeclared sales which is then reflected as shortage
in stocks. Based on the success milestones defined in
the risk treatment annual plan we have over 520
thousand euros of goods without origin or 40% less
than the previous year and over 26.6 million euros
shortage in stocks or increase of value for 7%
compared to the previous year.
Failure to keep records or incorrect keeping of
records: - according to the risk treatment plan, for
this year it is foreseen to increase the number of
treatments of cases with a history of unduly kept
records. Based on the field activities, compared to
the previous period, during this period we have an
11% increase in fines imposed for unduly kept
records, same number in fines imposed for failure to
issue fiscal invoices, 37% increase in fines for
incorrect or non-submitted information, etc.
-
5,000
10,000
15,000
20,000
25,000
Declarers in VAT 2017/2018
Janar-Dhjetor 2017 Janar- Dhjetor 2018
342435
Taxpayers registered from operational activities
Janar-Dhjetor 2017 Janar- Dhjetor 2018
- 400,000 800,000
Janar-Dhjetor 2017
Janar-Dhjetor 2018
Value of goods without origin from visits
-
5
10
15
20
25
30
Janar-Dhjetor 2017 Janar-Dhjetor 2018
Mill
ion
s
Value of shortage of stocks from visits
RISK MANAGEMENT DIVISION: JANUARY-DECEMBER/2018 REPORT
17
Continuous lending: - From 23,437 taxpayers who
have declared in VAT during the period January-
December 2018, only 37% of them have paid at least
once during the entire relevant year.
Noncompliance between declaration and
information available at TAK: - there is a number of
taxpayers who in their monthly declarations of VAT
have not reported the correct amount of imports or
exports or have noncompliance between the
turnover in fiscal cash register and the turnover
declared in VAT declaration. Based on the data from
the risk analysis module the number of taxpayers
with noncompliance by years is the following:
Non-filers and late declarations: Based on the data of
statistical reports and on data from 2017 reports, we
see that this year there is a decrease in the number
of non-filers in VAT for 17%, non-filers in WM for
25%, non-filers in PIT for 33% and in CIT for 46%.
0 1000 2000 3000 4000 5000
Mos mbajtja e regjistrimevene rregull
Mos leshimi i kuponit fiskal
Pasqyre informatash e padorezuar ose jo e sakte
Ndëshkimi administrativ përmallrat pa origjinë
Mos sigurimi i qasjes në libratose regjistrimet
Fines
Janar-Dhjetor 2018 Janar-Dhjetor 2017
0 200 400 600 800 1000 1200
Sektorët tjerë
Ndertimtaria
Aktivitetet e tjera sherbyese
Person Fizik
Industria perpunuese
Akomodimi dhe sherbimi…
Tregtia me shumice dhe…
Visits for incorrect keeping of records
8,852 8,722
-
2,000
4,000
6,000
8,000
10,000
Number of taxpayers who make payments in VAT
Gjendja Janar-Dhjetor 2017 Gjendja Janar-Dhjetor 2018
0 1000 2000 3000 4000
Sektorët tjerë
Informimi dhe komunikimi
Transporti dhe magazinimi
Akomodimi dhe sherbimi…
Aktivitetet profesionale,…
Ndertimtaria
Industria perpunuese
Tregtia me shumice dhe…
Number of payments executed during 2018 in VAT by sectors
0
1000
2000
3000
4000
Eksportetreale/Eksportet e
deklaruara
Importetreale/Importet e
deklaruara
Pef/Qarkullimi nëTVSH
Noncompliance between declaration and information available at TAK
Gjendja Janar-Dhjetor 2017 Gjendja Janar-Dhjetor 2018
RISK MANAGEMENT DIVISION: JANUARY-DECEMBER/2018 REPORT
18
Failure to apply reverse charge in construction: -
There are a number of businesses in the Construction
sector that do not adhere to the legislation, thus
under-declaring. Based on the risk analysis during
2018 we have 1,867 cases applying the reverse
charge. Also during the period January-December
2018 only 2,960 visits have been conducted
regarding failure to apply reverse charge.
Under-declared sale prices: - this treatment targets
all those businesses which do not declare the correct
goods sale prices, according to the arm’s length market. During the period January-December 2018 82 audits have
been conducted, compared to the same period of last
year where we had 84 audits.
Failure to withhold taxes: - During 2018, from the
field activities, about 2,552 employees have been
registered in different sectors. When compared to
the previous year, we have about 1,190 more
employees registered in the period January-
December 2018, whereas an increase for 3% in the
number of declared employees.
TVSH WM CD PD
Jodeklaruesit -17% -25% -33% -46%
-50%
-40%
-30%
-20%
-10%
0%
Non-filers
0
400
800
1200
1600
2000
Gjendja Janar-Dhjetor 2017 Gjendja Janar-Dhjetor 2018
Number of cases applying reverse charge
0 200 400 600 800 1000 1200
Sektorët tjerë
Ndertimtaria
Aktivitetet e tjera sherbyese
Person Fizik
Industria perpunuese
Akomodimi dhe sherbimi…
Tregtia me shumice dhe…
Visits for failure to apply reverse charge 2018
0 20 40 60 80 100
Janar-Dhjetor 2017
Janar-Dhjetor 2018
Number of audits for under-declared sale price
3,058,124
2,447,715
Additional tax from audits
Janar-Dhjetor 2017 Janar-Dhjetor 2018
- 100 200 300 400
Janar-Dhjetor 2017
Janar-Dhjetor 2018
Thousands
Declared employees
RISK MANAGEMENT DIVISION: JANUARY-DECEMBER/2018 REPORT
19
Inadmissible deductions: - From the results of the
audits carried out during January-December 2018, in
order to verify whether the incurred expenses are
correct or not, a total of 218 audits have been
conducted resulting in over 10.2 million euros
additional tax.
Under-declarers: - Another rather frequent
phenomenon is incorrect declarations or under-
declarations. Always referring to the results from the
field, during the period January-December 2018 we
have 109 audits conducted by field teams resulting in
a total of over 1.5 million euros additional tax.
Failure to pay: - Until December 2018 the number
of taxpayers having tax obligations to TAK
reaches over 27 thousand, and compared to the
same period of last year we have an increase of
39% in the number of taxpayers with outstanding
obligations.
1,363
2,553
Employees registered from the visit
Janar-Dhjetor 2017 Janar-Dhjetor 2018 0 50 100 150 200
Janar-Dhjetor 2017
Janar-Dhjetor 2018
Number of audits to under-declarers
0
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
Janar-Dhjetor 2017 Janar-Dhjetor 2018
Aditional tax
20,16127,925
Taxpayers with outstanding tax obligations
Janar-Dhjetor 2017 Janar-Dhjetor 2018
RISK MANAGEMENT DIVISION: JANUARY-DECEMBER/2018 REPORT
20
Delays in paying tax obligations: - Over 77.3
million euros is the value of the collection from
activities of Forced Collection during the period
January-December 2018, compared to the same
period of last year where we have a higher
accomplishment for 16%, or, expressed in value,
for 10.4 million euros.
0
20
40
60
80
100
Janar-Dhjetor 2017 Janar-Dhjetor 2018
Mill
ion
s
Collections from Forced Collection activities