Based on the Tax Procedures Law of the Republic of Albania, which entered into force on June 25, 2008, each taxpayer has the right:

ü      To receive free information and assistance from the taxpayer service offices to enable him to comply with tax legislation

ü      To be treated in a manner that is impartial, professional and ethical by the tax administration.

ü      To have his tax information remain confidential.

ü      To receive notice of administrative acts, actions or omissions for collection of tax liabilities against a taxpayer's property.

ü      To have tax audits carried out in a reasonable fashion, at a reasonable time, in a reasonable place and within the time frame established by law. 

ü      To have a written explanation of the reason and manner a tax liability is assessed, and a decision is made by the tax administration, in the case of a disputed tax assessment.

ü      To receive, upon his written request, confirmation of the taxable income, the amount of any outstanding tax liabilities, and payments made, as well as request, in writing or electronically, certified copies of the documents filed in the taxpayer's ledger.

ü      To appoint a representative who will represent him in relations with the tax administration.

ü      To appeal, have a hearing before an administrative ruling is taken by the tax administration in relation to him and his property, and have an independent administrative review of his appeals.