Box 3: EU Guidelines assessment here
Objective 2. Result 2.1.a; 2.1.b; 2.1.c. Legal framework on reporting rules and tax/fiscal treatment has not changed in 2019. The financial rules and reporting requirements for CSOs are identical to businesses, which in general follow the principle of proportionality, but are considered as complicated by CSOs.
Objective 2. Result 2.3.a; 2.3.b. A number of CSOs sources are tax exempted, yet there are ambiguities if the economic activity of CSO without PBOs is exempt from the corporate tax. The Law on Personal Income Tax and that on Corporate Income TAX offer 10% deductions.
Box 4: EU Guidelines assessment here
Objective 2. Result 2.4.a; 2.4.b; 2.4.c. The Regulation on public funding for NGOs has established the decentralized system of public funds distribution. In practice, around 70% of CSOs agree or somehow agree that forms for application are comprehensive. 73% of CSOs disagree or somehow disagree that public funds are allocated fairly and do not entail conflict of interest. In 2018, from the total of state’s budget (EUR 1.8 billion), according to the Government’s report EUR 24 million were reported as funds distributed to CSOs. After KCSF has analyzed and filtered out lists of beneficiaries it turned out that only EUR 9 million were distributed to CSOs. The rest went to economic operators, federations and sport’s clubs, and services provided by CSOs on behalf of the state.
Box 5: EU Guidelines assessment here
Objective 1. Result 1.2.a; 1.2.c; 1.2.d; 1.2.e. There is lack of official statistics on civil society sector in Kosovo. Several institutions produce partial information on civil society that have to be combined with KCSF data gathering instruments, in order to create an overall picture. Number of employees that have payed contributions in the past 12 months is 4,009. While number of employees with more than one occupation with one of them being in the CS sector; 9,533. Number of volunteers is 10,000.