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The Tax Administration Office is committed to exercise operational tasks in true compliance with the organic law and the provisions in force in the Republic of Albania. The General Directorate of Taxes guarantees taxpayers that personal or tax data administered will be treated in accordance with the law and in conformity with the provisions of articles 24 and 25 of the Law no.9920, dated 19.05.2008 "On Tax Procedures in the Republic of Albania "and the Law no. 9887, dated 10.03.2008 "On Personal Data Protection," as amended.
Protection of personal data
Taxpayers personal data are protected by:
- Processing tax information legitimately with honesty and fairness
- Collecting taxes guided by specific, clearly defined and legitimate purposes, elaborated in accordance with these purposes.
- Ensuring the accuracy of the factual prospective by frequent updates and, when necessary, by performing any kind of action that ensures inaccurate and incorrect data are deleted or altered;
- Preserving data in a form that allows their subject’s identification for a certain period of time necessary for the purpose of such collection and not more.
How Tax Administration provides tax information
The Tax Administration Office provides taxpayers and authorities specified in this article, all tax information, free of charge, upon written request and when one of the following circumstances occurs:
- A judge, if the trial or investigation of a civil matter, is connected with a taxpayer, for the part that belongs to his relations with the tax administration;
- A judge or prosecutor, if the trial or investigation of a criminal matter, is connected with a taxpayer, for the part that belongs to his relations with the tax administration;
- The High State Audit, only in cases, when demand is made in the control function performed by this institution to tax administration, in view of its drafting recommendations;
- Similar foreign authorities, with which the Parliament of Albania has ratified international agreements and the information required is within the execution of the agreement;
- Foreign counterpart authority or local authorities, with which the General Directorate of Taxes has signed bilateral or multilateral cooperation agreements with, amid the scope of exchange of information;
- Independent institutions created by law;
- Any other authority, as provided by law specific law.
- The Officers and employees of tax administration, central and local ensure the confidentiality of tax and financial data of the taxpayer, attained in the course of duty. This article does not apply to tax liabilities for which have initiated the force collection procedures.
- The obligation to maintain confidentiality continues even after the officer or employee is no longer employed at the tax administration.
- The information regarding the taxpayer is used within the tax administration, only to the extent required for tax administration.
- The condition of maintaining the confidentiality ends in cases where the taxpayer waives his right to confidentiality and to the extent permitted in the declaration made by the taxpayer.
- Exchange of information, following the execution of signed agreements by the tax administration, happens under the condition of confidentiality to institutions and individuals who have access to tax data and records.
The Tax Administration is responsible for the implementation of these requirements during all automatic processing or through other means of the data.