Legislation > Local Taxes >
This law in its provisions determines the rules for the exercise of the rights and duties of local government units to settle local taxes, their collection and administration.
The law, in details, in addition to the structure, determines any local tax administered by the local administration unit, clearly defines its administration, starting with the method of calculation, the persons responsible for the payment of the tax and its collection.
A particular place is occupied by the treatment in details of the method of administration of the simplified tax on profit, namely the determination of taxpayers subject to the tax, the rules of keeping the documentation, the rules for determining the taxable incomes and expenditures, the tax rate, as well as the declaration and payment of tax.
The Law, apart from the determination of the local tariffs, has provided the attribute to the local government units to establish temporary taxes.
Meanwhile, regarding the administration as a whole, the law establishes a harmony of actions between the central organs of the taxes and tariffs administration and the local ones.
The following list contains the laws and bylaws issued during the legal implementation of the local taxes in Albania.