Passing into a passive status and the reactivation

Passing into a passive status and the reactivation of NGOs
Passing into a passive status of NGOs is done upon the request of the entity or by the Tax Administration when the legal conditions are met.

• Upon the request of the subject when the latter decides to terminate the activity for a period exceeding 12 months or indefinitely
• From the Tax Administration in case the entity submits statements of inactivity (zero) or when it doesn’t declare for a period more than 12 consecutive months.
• For the entire period that the taxpayer is in a status "Inactive", he has no obligation to submit tax declarations (the generation of the declaration is automatically terminated).

The reactivation of the taxpayer is made in the cases when:

• Is required by the taxpayer because of the resumption of the activity
• Is found working from the field agents of the Tax Administration
• In cases where the taxpayer carries out the activity, although the status is "Passive", he is sanctioned by the Tax Administration, according to the Law no. 9920, dated 19.05.2008 "On Tax Procedures in the Republic of Albania '

Passing into a passive status and the reactivation of Public Entities
The passing into a passive status of the public entities is made upon the request of the entity or by the Tax Administration when the legal conditions are met.

• Upon the request of the subject when the latter decides to terminate the activity for a period exceeding 12 months or indefinitely
• From the Tax Administration in case the entity submits statements of inactivity (zero) or when it doesn’t declare for a period more than 12 consecutive months.
• For the entire period that the taxpayer is in a status "Inactive", he has no obligation to submit tax declarations (the generation of the declaration is automatically terminated).

The reactivation of the taxpayer is made when requested by the taxpayer because of the resumption of the activity.