UNMI K/REG/2000/3 ___________________________________________________________________
REGULATION NO. 2000/3
The Special Representative of the Secretary-General,
Pursuant to the authority given to him
under United Nations Security Council
o f 10 June 1999,
Taking into account United Nations Interim Administration Mission in Kosovo (UNMIK) of 25 July 1999 on the Authority of the Interim Administration in Kosovo and UNMIK 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:
For the purposes of the present regulation sales tax is defined as a tax levied on goods sold in Kosovo.
2.1 For the purpose of calculating sales
tax, the taxable value of goods shall be:
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
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.
The revenues derived from sales tax shall be deposited in the Kosovo Consolidated Fund.
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
Special Representative of the Secretary-General shall specify by administrative
direction the locations where sales tax shall be assessed, levied
The Special Representative of the Secretary-General may issue administrative directions in connection with the implementation of the present regulation.
The present regulation shall supersede any other provision in the applicable law relating to sales tax, which is inconsistent with it.
The present regulation shall enter into force on 22 January 2000.