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We would like to remind you on the legal obligation to update the registration data, pursuant to Article 43 of Law No. 9920, dated 19/05/2008 “On tax procedures in the Republic of Albania”, as amended, as well as paragraph 43.2.1 of Instruction No. 24, dated 02/09/2008 “On tax procedures in the Republic of Albania”, as amended.
In order to enable declaration within the deadline of employment or dismissal of each employee through the ESIG 027 form, each taxpayer of small business, who falls under the social securities contributions category of “Sole self-employed”, shall come at the front desks of the service at the Regional Directorate of Taxes where it is registered, to make the required modification to “Self-employed with employees”. Upon application from the taxpayer, the Tax Administration shall reflect such modification on the tax administration system.