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The DCM No. 10, dated 11/01/2017, “On some amendments and addenda to the decision No. 648, dated 28/07/2010 of the Council of Ministers, “On Taxpayer Advocate”, has been published in the Official Journal No. 3, dated January 17th, 2017.
Among the main amendments we would like to inform you on:
The structural amendments
As of January 1st, 2017, the organizational structure of the Taxpayer Advocate shall be an integral part of the Ministry of Finance.
Each taxpayer that would require to receive the services of the Taxpayer Advocate shall refer to the Department of Taxpayer Advocate at the Ministry of Finance seated at Bulevardi “Dëshmorët e Kombit”, Nr. 3, Tirana.
The Taxpayer Advocate shall also follow the process of information and service provision to the taxpayer by the Tax Administration, a process that includes, but is not limited to, informing and publishing a clear and understandable information on the website of the General Directorate of Taxes.
The monitoring can also be conducted through surveys, observations, interviews, online questionnaires or any other form, in order to ensure that this right of the taxpayer has been met by the Tax Administration.
The Taxpayer Advocate follows the enforcement of the right to conduct reasonable inspections and in compliance with the definition, procedures and deadlines to conduct the tax inspection, frequency of conducting inspections, time, place and duration, pursuant to the provisions of the law.
The Taxpayer Advocate shall ensure the enforcement of the right of the taxpayer in case of a dispute on a tax assessment conducted by the Tax Administration, related to the reasons, manner of assessment and the decision taken.
The Taxpayer Advocate shall monitor the compliance of the right to ask from the Tax Administration, either electronically or in writing, any type of document found in the taxpayer’s file.
The Taxpayer Advocate shall be entitled to be acquainted with and receive in writing from the Tax Administration any type of general or specific information for a taxpayer or group of taxpayers, at any step of the administrative process. He can require information at any Tax Administration structure, including the Directorate of Tax Investigation, as long as the interests of the tax investigation are not prejudiced.
The Taxpayer Advocate shall be entitled to be acquainted with and receive information also by the respective structures of the tax administrative review at the Ministry of Finance.
The Taxpayer Advocate, pursuant to the request from the taxpayer, shall be entitled to recommend to the General Director of GDT to issue technical decisions in compliance with the definitions of Article 10 of Law No. 9920/2008.
Amendments in reporting
The Taxpayer Advocate shall report to the Minister of Finance in writing, on periodical basis, or once every three months, or any time such thing would be required by the latter. Simultaneously, such report is also sent to the General Director of GDT.
Apart from the periodical reporting, the Taxpayer Advocate shall report to the Minister of Finance in the cases deemed reasonable, or in special cases or issues.
Such amendments shall become effective as of January 1st, 2017.