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Organizational structure

Based on the Law no. 9920, dated 19.05.2008 “On tax procedures in the Republic of Albania”, as amended, the Central Tax Administration Office is composed of:

  • General Directorate of Taxation
  • Regional Directorates of Taxes

General Directorate of Taxation, is a central institution, subordinated to the Ministry of Finance. The General Directorate of Taxatyion is the only central tax authority of the Republic of Albania which implements and administers national taxes, public payments and collection of contributions.

Regional Directorates of Taxes depends on the Deputy General Territorial Director and is directed by the Regional Director.

Organizational structure
The Minister of Finance upon proposal of the General Director of Taxes approves the Organogram of the Central Tax Administration Office.

Based on the Law no. 9920, dated 19.05.2008 “On tax procedures in the Republic of Albania”, as amended. The Central Tax Administration Office is composed by the General Directorate of Taxes and 14 Regional Directorates of Taxes.

Functions of the Tax Administration Office
The Central Tax Administration Office is organized in principal, according to the following functions:

  • Serve and guide taxpayers;
  • Tax audit;
  • Collection of taxes and implementation of restraining measures;
  • Tax investigation;
  • Supporting functions, including finance and statistics, information technology and internal controls, legal services, human resources administration and development of technical regulations; 
  • Internal investigation;
  • Tax refund.

Clients -Taxpayers