What shall we consider in order to lodge a tax appeal?

Where can we complain about the tax administration actions that we consider unjust?
The appeal can be lodged only at the Directorate of Tax Appeal, which since January 1, 2017, is part of the structure of the Ministry of Finance.

What are the rules in order to submit an appeal?

1. You must have a document (sent by the Tax Administration) which affects the interests of the taxpayer (read below what is this document).
2. To appeal within 1 month of receiving the administrative act that has been delivered by the tax administration.
3. Within this month you shall pay or make a bank guarantee regarding the liabilities contained in the notice of assessment together with late payment interests up to the payment date. As for the fines neither are paid, nor placed a guarantee.

Attention:Without these documents, the Directorate of Appeal rejects the appeal.

For what can we complain:

• For each "Notice of Assessment for tax liabilities" which has been delivered from the tax administration and considered from you as unjust.
• Any other administrative acts affecting the tax liability of the taxpayer, including also the request for refund.
• Any act that affects the taxpayer's refund claim.
• Any act that affects the taxpayer's application for tax relief.
• Can be appealed the mistakes made by the administration in calculating the percentage of delay interests.
• Decisions or errors in calculating the amounts and types of penalties.
• An appeal may be lodged against an omission of the tax administration that affects the tax liability of the taxpayer.

Attention:What cannot be appealed? The administrative measures dealing with measures to collect the taxes by force such as the order to prevent bank accounts;notification and request to pay;third-party notification and administrative acts relating to the seizure of goods.

What documents shall be submitted to the Directorate of appeal regarding the appeal?

1. The request in writing, outlining the claims. In this request should be indicated the name and address of the taxpayer; Registration tax code of the taxpayer and at the end of his signature.
2. The administrative act issued by the tax administration.
3. Proof of payment of the tax and late payment interests (last payment orders to the bank). In default of payment, bank guarantee which would involve liabilities + late payment interests.
4. Information in support of the appeal such as audit reports, minutes, acts of control, etc.
5. Any other document that the applicant deems important in helping to resolve the case.

How is delivered the appeal at the Directorate of Appeal?
An appeal may be hand delivered or sent by registered mail. The date of receiving of the complaint from the Directorate of Tax Appeal is considered the date of the protocol on the hand submitted appeal and the date submitted at the mail office when the complaint is delivered by mail

Attention! A taxpayer, in the submitted documents for the appeal, must certify the date of receiving the administrative act subject to appeal. As a proof, it can serve a copy of the envelope through, which is delivered the complaint to the taxpayer, a copy of the registration of the submission of mailing subjects from the mail office, etc.

Some issues to be considered during the appeal:

1. The Directorate of appeal during the review may require additional documents and the taxpayer is obliged to respond to the request.
2. The burden of proof to attest the contrary of the assessment of tax administration belongs to the taxpayers.
3. If the taxpayer has missed the deadline to appeal, he must argue and prove with the necessary documentation that the loss of the deadline to appeal is not his fault.
4. After the restoration in time, the appeal shall be made after 15 days and not after 1 month as it was before losing this term.
5. If the taxpayer has the desire to be heard orally, he may request that in his complaint.

Where can we read more in detail the legal basis of the complaint?

• The Law no.9920, dated 19.05.2008 "On Tax Procedures in the Republic of Albania" article 106 to 110.
• The Guidance of the Minister of Finance no. 24 dated 02.09.2008 "On Tax Procedures in the Republic of Albania" from paragraph 106 to paragraph 110.