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Referring to Article 33/1, paragraph 3 of the Law No. 8438, dated 28/12/1998 “On income tax”, as amended, we would like to remind you that each legal person must declare and pay to the Tax Administration account the tax payable on dividend, by August 21st, 2017.
We would like to clarify that despite when the dividends are paid for the beneficiaries, the tax payable on dividend is an obligation despite the fact if its distribution has been performed or not.
Failure to comply with this deadline shall be administratively punished, as per the applicable penalties, based on the Law No. 9920, dated 19/05/2008 “On tax procedures in the Republic of Albania”, as amended.