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Tax procedures in the Republic of Albania

The law on tax procedures and the bylaws issued based on it regulate the procedures for the administration of the tax liabilities, the principles of organization and functioning of the tax administration in the Republic of Albania and so on.

This law determines the core principles, on which is based the Albanian tax system and its administration. The law sanctions the rights of taxpayers, which are in fact a complete balance towards their contributive liabilities into the revenues of the state budget.

The Law clearly stipulates the manner of keeping the documentation for tax purposes by the taxpayer. Since it establishes the principle of self-evaluation, as primary in the fulfillment of the liabilities from the taxpayers, in complete equilibrium with it, stands the role of the tax administration.

Thus, in addition to its supporting mission to achieve the purpose of the compliance with the taxes from the taxpayers, the administration exercises its right to control, based on only one principle that of selection based on the risk analysis.

The Law, in serving the interests of the correct business from the documentations side, honesty and reliability of the declarations, has determined progressive administrative measures for those taxpayers who avoid the principle of voluntarism in the declaration and payment of taxes liabilities.

Finally, an effective appeal system, which allows every and each  taxpayer to use freely, the right to appeal is provided by the law at issue.

The current law on tax procedures adopted in May 2008, has undergone a number of changes dictated by the stages of the economic development, responding to the fiscal policy of the executive power, as well as the needs of the business community.

In order to unify the handling of controversial issues or cases encountered in practice, the General Directorate of Taxes has issued unified positions or technical decisions.

Below you will find the laws and bylaws issued to implement the Law on Tax Procedures in the Republic of Albania and the technical decisions of the GDT.

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