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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:
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.