Documents keeping

Incomes
For any income declared in the individual annual declaration of income, the individual taxpayer in the event of a request by the tax authority, shall submit to the latter the documentation as follows:

• for the gross incomes from salary or remuneration from the employment relationship, attestation from the employer of the annual incomes and taxes withheld on the salary ;
• for the gross incomes from the dividends for participation in the company, or from the business activities, copy of the decision of the assembly of partners or shareholders for the approval of the financial results and allocation of profit,
• for the gross incomes from rent, a copy of the rental contract and the document confirming the payment of tax on rental incomes;
• for the gross incomes and capital gains from the sale of property, owned by the declarant, a copy of the contract and the document confirming the payment of tax on capital gains from the sale of property;
• for the gross incomes from banking interests, banking document certifying that income;
• for the net equity created by investments in securities or real estate, copy of the contract of investment and tax payment order;
• for the gross amount earned from lottery or other games of chance, a copy of the attestation from  the organizer of the gambling or lottery for earning the amount of the money and copies of a payment order from the  organizer withholding the tax at  source as the difference between the amount acquired and the amount played by the player;
• for the gross incomes from intellectual property, licenses, exclusive rights and other property consisting only of the rights and that do not have a physical form, copies of licenses / permits and the payment order for the tax at  source;
• for the capital gains from donation, copies of the documents that verify the origin of the incomes and  the  tax payment order
• for the gross incomes generated outside the territory of the Republic of Albania, any verifying  document to justify the origin of the income and the paid tax;
• for the gross incomes from  other incomes not mentioned above, any document justifying the realization of income.

Expenses

• For the costs  of  voluntary contributions to pension fund and voluntary contributions of individual life and health care insurance, paid by the individual himself, according to the Law on voluntary pension funds, copies of the contracts with the pension fund management company and copies of payment order;
• For  the amounts of bank interest on the loan taken for education, for themselves or for children and persons in custody, a copy of the contract with the bank, where is specified that the loan received is for education, as well as copies of payment orders of the bank interest paid during the year;
• For the justification of deductible expenses for medication, for themselves or for children and persons in custody for the uncovered part of the mandatory  health care insurance, copies of receipts and payment  orders made for  the treatment in a medical institution to the amount determined by Decision of the Council of Ministers no. 94,  dated 9.2.2011.
• In case of completion of the declaration by the head of household or spouse, to the declaration is attached a family certificate issued by the civil status’ offices for the year of completion of the declaration.
• The financial and accounting data are stored by the taxpayer for at least 5 years, starting from the end of the tax year to which belong the documents.