Taxpayer Advocate > Legal grounds >

Baza ligjore

The Taxpayer Advocate shall exercise his functions pursuant to the following:

  • Law No. 9920, dated 19/05/2008 “On tax procedures in the Republic of Albania”;
  • DCM No. 648, dated 28/07/2010 “On Taxpayer Advocate”;
  • OMF No. 37, dated 05/11/2010 “On the functions, responsibilities and procedures to be implemented by the Taxpayer Advocate and procedures to be followed by the taxpayers”.

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