ADMINISTRATIVE DIRECTION NO. 2000/10

UNMIK/DIR/2000/10

9 May 2000

 

 

IMPLEMENTING UNMIK REGULATION NO. 1999/22 ON THE REGISTRATION AND OPERATION OF NON-GOVERNMENTAL ORGANIZATIONS IN KOSOVO

 

 

The Special Representative of the Secretary-General,

 

Pursuant to the authority given to him under section 6 ofUNMIK Regulation No. 1999/22 of 15 November 1999 on the Registration and Operation of Non-Governmental Organizations in Kosovo,

 

Hereby gives the following Administrative Direction:

 

 

Section 1

REGISTRATION

 

1.1†††††† In accordance with section 4 of UNMIK Regulation No. 1999/22 of 15 November 1999, an NGO shall apply for registration with UNMIK in order to operate as a legal person in Kosovo.NGOs not seeking to operate as a legal person need not register.

 

1.2 ††††† In accordance with section 4.3 of UNMIK Regulation No. 1999/22, an NGO shall designate an authorized representative in Kosovo, who shall be of legal age.All applications for registration must be signed by the NGOís authorized representative.

 

1.3 ††††† Applications for the registration of NGOs shall be submitted to and accepted by the UNMIK NGO Liaison Unit at its offices located at designated UNMIK headquarters.Registration decisions shall be made by the UNMIK NGO Liaison Unit.Registration numbers shall be assigned by the UNMIK NGO Liaison Unit.

 

 

Section 2

LANGUAGE

 

2.1 ††††† All documents submitted by an NGO in support of its application for registration shall be in the English, Albanian or Serbian language.

 

2.2 ††††† Notwithstanding section 2.1 of the present administrative direction, documents submitted by a foreign or international NGO under section 4.3(b) of UNMIK Regulation No. 1999/22 as proof that it is a legal person in another country, shall be submitted in their original language, together with a translation thereof in the English language.If the translation is not a certified translation, the authorized representative of the NGO in Kosovo shall verify that the translation is accurate by signing the English translation.Any substantive or misleading differences between the original language and an unofficial translation is cause for withdrawing the organization's registration.

 

Section 3

ADDITIONAL REQUIREMENTS FOR REGISTRATION

 

3.1 ††††† In addition to the grounds for denying registration provided in section 5 of UNMIK Regulation No. 1999/22 of 15 November 1999, UNMIK may deny an application for registration if the organization seeking registration has a name or acronym that is likely to mislead the public.

 

3.2 ††††† The statutes of the organization seeking registration shall contain rules and procedures ofinternal governance that comply with democratic principles and that shall confirm that the highest governing body of an association or foundation shall be the assembly of members or board of directors, as appropriate.

 

 

Section 4

DENIALS OF APPLICATIONS

 

4.1 ††††† UNMIK shall issue to an NGO a registration certificate or a written decision denying registration within sixty (60) business days of receiving an application to register, unless UNMIK requests in writing during that same time period further information or clarification.

 

4.2.1        If UNMIK requests in writing further information or clarification in connection with an application to register, the sixty (60) day period within which UNMIK must issue a registration certificate or a written decision denying registration shall cease to run as of the date of the written request.Upon receipt of the further information or clarification requested, UNMIK shall issue a registration certificate or a written decision denying registration within; (a) the number of days remaining in the original sixty (60) day time period for issuing a decision; or(b) fourteen (14) days of receipt of further information or clarification, whichever is greater.

 

4.3†††††† Any decision by the UNMIK NGO Liaison Unit denying registration of an NGO shall be reviewed by a Review Committee consisting of three members representing UNMIK Civil Administration, Reconstruction and Institution Building pillars to ascertain the validity of the grounds for denial and compliance with UNMIK Regulation No. 1999/22 and the present administrative direction.A vote of two out of the three reviewers is sufficient to reverse the decision of the NGO Liaison Unit.If registration is denied, UNMIK, in its written decision shall set forth the specific grounds upon which registration was denied.

 

4.4†††††† UNMIK may suspend or revoke a registration for violation of any provision of the present administrative direction.Except in the case of serious violations posing a threat of harm to the public, UNMIK shall give an NGO written notice of the violation and an opportunity to respond prior to suspending or revoking registration.

 

 


Section 5

FINANCIAL AND ACTIVITY REPORTING REQUIREMENTS FOR NGOS WITH PUBLIC BENEFIT STATUS

 

5.1 NGOs that have been granted public benefit status by UNMIK pursuant to section 10 of UNMIK Regulation No. 1999/22 must file with UNMIK an annual report with respect to their operations and activities within Kosovo during such reporting year.Reports must be filed by 31 March of each year for the reporting year ending 31 December of the previous year.The annual reports shall be submitted to the UNMIK NGO Liaison Unit.

 

5.2As a transitional provision, in addition to the requirements set forth in section 5.1 of the present administrative direction, NGOs that have been granted public benefit status by UNMIK, shall file an interim report by 30 September 2000 with respect to their operations and activities in Kosovo until 30 June 2000 which interim report shall contain the parts mentioned in section 5.4 of the present administrative direction.

 

5.3The annual report shall be signed by the authorized representative of the NGO.By signing the annual report, the authorized representative represents that based on information available to the organization, all statements in the report are true and correct.

 

5.4  The annual report shall consist of the following three parts:

 

(a)      Management and Administration section;

 

(b)      Report on Activities and Achievements; and

 

(c)      Financial Statements

 

5.5The Management and Administration section shall include:

 

(a)    Name, acronym, address, telephone number, fax number and e-mail address of the NGO;

 

(b)   Name of the chief executive officer (e.g. the manager or Executive Director); and

 

(c)    Names of the members of the Board of Directors (if applicable), and names and titles of all officers.

 

5.6The Report on Activities and Achievements shall include:

 

(a)    A statement of the mission and public benefit purpose of the NGO;

 

(b)   Identification of major programs, and the activities designed to implement those programs. The statement should be sufficient to demonstrate how the organization fulfills its public benefit purposes through its activities;

 

(c)    A statement of key program achievements;

 

(d)   If the NGO undertakes other activities in addition to activities that serve the public benefit as defined in UNMIK Regulation No. 1999/22, a statement describing those activities;

 

(e)    A certification that the NGO undertook no fundraising or campaigning to support political parties or appointed or elected candidates for public office, or registration or endorsement of appointed or elected candidates for public office, during the reporting period;

 

(f)     For an NGO that engages in public benefit activities in the fields of education or health, a statement of:†††

 

(i)            the type of disadvantaged individuals or groups served;

 

(ii)          the types of benefits to these disadvantaged individuals or groups that the organization provides; and

 

(iii)         a certification that those benefits are provided free of charge or at less than fair market value;

 

 

(g)    For an NGO that engages in public benefit activities in the field of economic development, a statement of the type of disadvantaged individuals or groups served;

 

5.7 ††††† The Financial Statements shall be prepared using forms provided by UNMIK, or shall provide the same information requested on such forms and shall include, at a minimum:

 

(a)    A balance sheet, showing the assets and liabilities of the organization; and

 

(b)   An income statement, showing the income and expenses of the NGO.

 

5.8 ††††† UNMIK may grant NGOs exemption, in full or in part, from the requirement of filing annual reports where such requirement would result in undue hardship for the NGO.

 

5.9 ††††† The Financial Statements shall be prepared for the one year period ending 90 days prior to 31 March.

 

5.10The Financial Statements prepared and submitted by domestic NGOs with annual income or expenditure in excess of DM 100,000 and by international NGOs with annual income or expenditure in connection with their operations and activities within Kosovo in excess of DM 250,000 shall include an opinion, signed by an independent auditor, as to whether the financial statements present fairly, in all material respects, the organizationís financial position for the reporting period.

 

5.11†† The annual report shall include:

 

(a)    A statement identifying any transactions other than payment of salary and benefits by the NGO with officers, directors, employees, or their family members, or with affiliated organizations of the NGO, including a description of the persons involved in the transaction, the nature of the transaction, and the consideration exchanged by the NGO and the other party to the transaction; or

 

(b)   A certification that no such transactions occurred during the reporting period.

 

5.12 ††† Reports filed in accordance with this administrative direction shall be available to the public in a central location during regular business hours to be established by the UNMIK NGO Liaison Unit.An NGO may identify information it considers confidential or proprietary in its report and request that UNMIK expunge such information before making the report available to the public.Information that may be considered confidential or proprietary for purposes of this administrative direction includes personal or financial information of employees of the organization.An NGO must file a request to expunge information at the time that it files the report in question, and must clearly state, on a cover page to the report, that the report is subject to a request to expunge.UNMIK shall respond in writing to the request to expunge within thirty (30) days of the request.

 

5.13†††† An NGO that fails to file a report required by this administrative direction within the time specified in section 5.1, or that files an incomplete report, will be given written notice of the failure.The NGO shall file the missing or incomplete reports within thirty (30) days of the date of the notice.Upon the failure of an NGO to file within thirty (30) days of the date of the notice, all benefits of the public benefit status of the NGO shall be suspended.

 

5.14†††† An NGO that fails to file missing or incomplete reports as required within thirty (30) days of a written notice pursuant to section 5.13 will be given a final written notice requiring that the missing or incomplete reports be filed within thirty (30) days.A failure to file missing or incomplete reports within the thirty (30) day time period will subject an NGO to loss of all benefits of public benefit status beginning on the first day after the last date of the period with respect of which the NGO has filed a report.

5.15†††† An NGO that is dissolved or ceases to operate in Kosovo during a reporting period shall file a report for that period.In its report, the NGO shall state the date of dissolution, the provisions made for winding up of its affairs, the amount of assets remaining after discharge, the disposition or intended disposition of those assets, and how the determination to dispose of assets was made (i.e., by provision in the statutes of the organization, by decision of its highest governing body or by UNMIK.)

 

 

Section 6

EXEMPTIONS FROM CUSTOMS DUTIES AND EXCISE AND SALES TAX

 

6.1 ††††† Subject to the limitations set forth in section 6.2 of the present administrative direction, an NGO with public benefit status pursuant to section 10 of UNMIK Regulation No. 1999/22 shall be exempt from customs duties and excise and sales tax on imported goods under the following conditions:

 

(a)    The goods are distributed free of charge to disadvantaged individuals or groups; or

 

(b)   The goods are used exclusively by the NGO to fulfill its public benefit purposes.

 

6.2 ††††† The exemption from customs duties and excise and sales tax shall not apply to alcohol, ethanol, spirits, fortified wines, wines, beer, soft drinks, coffee, cigarettes, cigars, cigarillos and other tobacco products.The exemption from customs duties and excise and sales tax as regards fuel and fuel products, as provided for, respectively, in section 1.1.1 of UNMIK Administrative Direction no. 1999/01 of 31 August 1999 Implementing UNMIK regulation ro. !999/3 of 31 August 1999 on the Establishment of the Customs and Other Related Services in Kosovo, section 1.2(d) of UNMIK Administrative Direction No. 2000/01 of 22 January 2000 Implementing UNMIK Regulation No. 2000/2 of 22 January 2000 on Excise Taxes in Kosovo and in section 1.2(d) of UNMIK Administrative Direction no. 2000/02 of 22 January 2000 Implementing UNMIK Regulation No. 2000/3 of 22 January 2000 on Sales Tax in Kosovo, shall be subject to the prior approval by UNMIK Customs Service of an application for such exemption made by NGOs with public benefit status for each individual consignment or shipment.

 

6.3†††††† Consignments and shipments exempted under the present section shall be accompanied by a completed exemption form.Numbered exemption forms shall be issued by UNMIK Customs Service and can be obtained from the Customs House located at Rruga e Leninit, Pristina.Exemption forms shall cost 0.50 DM each.

 

6.4†††††† The NGO receiving the consignment or shipment shall complete part A of the exemption form before submitting the form to the supplier who shall complete part B of the exemption form.UNMIK Customs Service shall only recognize exemption forms with part B in original.

 

6.5†††††† The exemption form, copies of the invoice and waybill (as described in the Convention Relative au Contrat de Transport International de Merchandises par Route (CMR)) and any packing list(s) shall be collected by UNMIK Customs Service at authorized international border crossing points or at tax collection offices.

 

6.6†††††† UNMIK Customs Service reserves the right to examine reconstruction or humanitarian aid consignments or shipments.Non-declared or mis-declared goods (including fraudulent declarations of value) shall be taxed and treated as a customs offence.UNMIK Customs Service shall inform UNMIK Civil Administration of any infractions.UNMIK may revoke the public benefit status of an NGO for violations of the present provision.

 

6.7†††††† UNMIK Customs Service retains the right to do verifications, a posteriori, of the destination and use of consignments or shipments exempted under the present section.NGOs shall retain, for a period of three (3) years, customs documentation and other evidence concerning the importation of goods by the NGO, as well as their final use and destination.A posteriori verifications shall be carried out upon reasonable suspicion that a violation has occurred or upon a fairly administered random selection basis. Where a posteriori checks reveal fraud or a customs violation, the NGO shall be liable for all taxes and duties as if the relevant goods had been commercially imported and, in addition, for penalties applicable to customs offences.

 

 


Section 7

ENTRY INTO FORCE

 

The present administrative direction shall enter into force on 9 May, 2000.

 

 

 

††††††††††††††††††††††††††††††††††††††††††††††† †††††††† †††††††††††††††††††††††††† ††††††††††† Bernard Kouchner

††††††††††† Special Representative of the Secretary-General