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The administrative act, technical decision is compiled and published by the General Directorate of Taxes, based on Article 10 of the Law no. 9920, dated 19.05.2008, "On the Tax Procedures in the Republic of Albania", as amended.
The General Director of Taxes at the request
Issues a decision expressing the official position of the tax administration in the implementation of the tax legislation, for the specific circumstances of the taxpayer.
The purpose of the technical decision is to clarify the applicability of a legal text or a bylaw in the field of tax enforcement proceedings or the administration of taxes, social security contributions and health care.
The technical decision becomes binding on the taxpayer on the date when he receives the notification thereof, in one of the forms provided for in the Code of Administrative Procedure and is applied equally by the central tax administration structures to other similar cases.