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In this link, based on the Law no. 9920, dated 19.05. 2008 “On tax procedures in the Republic of Albania”, as amended, article 44.7, as well as on the Guidance no. 24, dated 02.09.2009 “On Tax Procedures”, as amended, point 44.7, the Tax Administration publishes the list of the taxpayer registered in a passive activity.
The purpose of such publication is to aware third parties to not conduct transactions (sale - purchase) with the subjects listed in the passive register, based on Article 44, point 7 of the Law No. 9920 dated 19. 05 .2008 "On tax procedures", as amended,: "Any transaction carried out by the taxpayer, natural or legal persons, traders, listed in the passive register, is an administrative offense and shall be punished in accordance with this law."
A subject is transferred from the active register into the passive register in case at least one of the following conditions is fulfilled: