Institution > Right to information > Transparency Program

Transparency Program of the General Directorate of Taxation

Based on article 7 of the law no. 119/2014 “On the right to information” is prepared the transparency program of the General Directorate of Taxes. This program determines the legal framework of the authority’s activity, according to the law no.119/2014 “On the right to information” (LRI)

The program is considered as a concrete way for the Public Authority (hereafter GDT) to create and enhance transparency in its institutional work, under the guarantee of the LRI. The GDT will occasionally update the transparency program, in accordance with paragraph 2 of Article 5 of the LRI. The information disclosed in this program aims to make the activity of GDT's work transparent, through its detailed coverage on the official website and in the premises of public reception.

The program of transparency will be displayed through columns, text / content, deadline for publication of information. It will also display the manner of disclosure and appropriate structure on which the document will be produced and managed. The publication scheme is evidenced within the content of the program of transparency. The publication scheme is a display of the menus where the document is addressed to the official website. In addition, each document is also accessible in the scheme. The documents, which are made public, will be updated in form and content. The GDT official website is developed to enable immediate access of information without request, in an easily understandable format. The official website rubrics will also deliver information characterized by reeducation of personal identification data due to privacy’s rights of individuals / entities data, etc. The publication scheme is presented through the table of content of this program.

General principles
The main principles of the transparency program of the GDT are:

  1. "Right to Information" is the constitutional right provided in Article 23 thereof, and accessible for everyone without exception.
  2. The presumption of maximum disclosure of data: the GDT exercises public functions, therefore the information deriving from its operations is published in accordance with the legislation in force.
  3. Correct application of the law and legal provisions regulating specifically the GDT activity and respectively the Law no. 9920, dated 19.05.2008 "On Tax Procedures in the Republic of Albania".
  4. The information is adapted in a clear and understandable language.
  5. The supervisory body of public information procedures is the Commissioner for Freedom of Information and Protection of Personal Data.
  6. The review of the transparency program is made based on the same procedure as its approval.
  7. Public information without request should be:
  • Complete;
  • Accurate;
  • Updated;
  • Easily consulted;
  • Understandable;
  • Easily accessible;
  • Compatible with the original documents in possession of the public authority

Information made public without request
The information for publication is expressly permitted under Article 7 of Law No. 119/2014 "On the right to Information".

In accordance with the approved transparency program, the GDT makes available to the public on its website and in the premises of public reception, the following categories of information:

The organizational structure of the public authority;

Are the complete texts, conventions that have been ratified, laws, bylaws, codes of conduct, policy documents, manual or any other document relating to the exercise of its functions and that affects the general public;

Information on the procedures for submission of request for information, mailing and electronic addresses where to file the request for information and complaints procedures regarding relevant decisions;

Data on the location of the public authority offices, hours of work, name and contact details of the coordinator for the right to information

Data on education, qualifications and salaries of officials, who have the obligation to disclose assets, based on the law; salary structures for other employees, as well as a description of the selection procedures, powers and duties of the high public authority and the procedure performed by them in order to make decisions;

Monitoring and control mechanisms that operate on the public authority, including strategic working plans, audit reports by the High State or other entities, as well as documents that contain the authority's performance indicators;

Information on the budget and expenditure plan for the next financial year and previous years, as well as any annual report on the implementation of the budget. In cases of public authority, self-financed by license fees or any other form of direct financing by entities regulated by it, are made public the documents that show the status of payment of the liabilities by the entities licensed.

Information on the procurement procedures or competitive procedures concession / public private partnership, respectively, under the provisions of the Law no. 9643, dated 20.12.2006, "On public procurement", and the Law no. 125/2013, "On concessions and public private partnership", carried out on behalf of the public authorities, including: the list of contracts awarded, the amount of the contract, the contracting parties and the description of services or goods contracted for, information on the implementation and monitoring of the contracts, as well as guidelines or various policies;

Information on the services provided by the public authority, including standards for quality of service, a description of the categories and forms of social assistance, subsidies granted by the public authority and procedures to obtain them, information and documents required frequently, every other information deemed useful by the public authority

Any other mechanism and procedure to submit claims and complaints in respect of acts or omissions of the public authority, the procedure through which the interested persons may submit their views or influence in any way in the drafting of laws, public policy or exercising the functions of the GDT, a simple description of the system that is used by the public authority to keep the records, types, forms of documents and categories of information that is made public without request;

GDT also creates and archives a digital copy of its website online, completed with the information required in the approved transparency program, as well as the methods, mechanisms and frequency of publication of the publicly information, which are available to the public without request;

The acts that contain rules, norms or restrictions on the fundamental rights and freedoms of the individual, as well as a direct effect on them, are made public by displaying or posting them on the official website, within 48 hours from the adoption of the act by the GDT.

The information published under this scheme is updated whenever it changes.

In accordance with the approved transparency program, the GDT makes publicly available on its website and at the premises of public reception, the above categories, in a special menu called " Transparency program ".

The Commissioner for the Right to Information and Personal Data Protection, monitors the application of the law, by preserving the right to information, promoting the principle of transparency in the work of the public authorities, especially by sensitizing and informing on issues of the right to information.

The Commissioner addresses recommendations to the public authorities regarding the drafting and implementation of institutional transparency programs.