Notice of tax assessment from the office, what is it and when is it applied

Dear taxpayers,

In case the taxpayer fails to submit a tax declaration within the deadline, the following procedure shall be applied, as defined in Article 71(1) of the Law No. 9920, dated 19/05/2008 “On tax procedures in the Republic of Albania”, as amended:

• In any case when a taxpayer has not submitted his tax declaration/declarations for a tax period, he shall be notified by the Tax Administration by means of a “Reminder Letter” for failing to fulfil such an obligation.
• The Tax Administration shall send to the taxpayer the “Reminder Letter” within 5 calendar days from the termination of the legal deadline to declare, in order to remind to the taxpayer to submit within the next 10 calendar days the unsubmitted declaration that belongs to a specific tax period.
• In case the taxpayer has not fulfilled his obligation to submit or send at the Tax Administration the unsent declaration for a specific tax period even after the expiry of the 10-day deadline from the moment of delivery of the “Reminder Letter”, the Tax Administration shall be obliged to conduct an assessment of the tax liabilities of the taxpayer as per one of the alternative methods provided for by Article 72 of the law.
• The electronic system shall issue a Notice of Tax Assessment from the office, which will be automatically notified to the taxpayer.

Caution! 

This Notice of Assessment cannot be appealed at the Directorate of Tax Appeal the way tax administrative acts are appealed. Upon receipt of the “Notice of Assessment” made by the Tax Administration, the taxpayer shall be entitled, in line with the provision of this paragraph, to submit his tax declaration. Only upon submission of the tax declaration not submitted before and as soon as this declaration is done, the tax liability assessment made by the office of Tax Administration shall be automatically cancelled.
You must be careful because:
If within 30 days upon receipt of the tax assessment notice from the office the taxpayer has not submitted the tax declaration or has not paid the amount of liability related to it, the Tax Administration shall proceed with the forced collection procedures of tax liabilities.

Such procedure shall be followed for any type of tax declaration and any type of taxation related to it.