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Announcement to taxpayers that are self-employed natural persons

The Tax Administration would like to inform all the taxpayers, self-employed natural persons, that:
- In case when the verification and inspection on the site of the self-employed natural person activity identifies persons above 16 years old, that are categorized as unpaid family persons, the Tax Administration shall not impose fines for failure to declare the employees at the Tax Authority.

- The identification of the unpaid family person is done by means of the identity card, driving license or passport. In case that the person does not possess any identification means at the moment of identification, then the tax employee shall reflect in the respective observation-act his identity data, respectively, the name, father’s name, surname and birthday. In such case, upon observation, this taxpayer shall have up to 5 calendar days to certify at the Tax Authority that the person identified on the site of the activity is an unpaid family person or that legally co-lives with the self-employed, as per the definition in the Civil Code.

- As a document which certifies that the person is an unpaid family person of the self-employed natural person will serve the family certificate of the self-employed. Pursuant to Article 119, paragraph 1 of the Law No. 9920/2008 “On tax procedures in the Republic of Albania”, as amended, as well as the referral paragraph 119.2 of the Instruction of the Minister of Finance issued for its implementation.

Every taxpayer, that is a self-employed natural person, shall be obliged to inform the Regional Directorate of Taxes within 5 calendar days upon date of the observation-act kept by the inspectors on site, which on the other hand shall be entitled to access the civil registry through e-Albania portal and certify if the employee identified as unregistered appears as a person legally co-living with the self-employed.

Pursuant to the DCM No. 77, dated 28/01/2015 “On mandatory contributions and benefits from the social security system and health care insurance”, paragraph I(dh), family members that work and legally co-live with the self-employed, a natural person, shall be mandatorily insured, not less than the minimum level, for the category of maternity leave, pension benefits and health care insurance.

Any abusive action of the Tax Administration inspectors that is in contradiction with the provisions explained in this announcement shall be reported as soon as possible via the free green line 0800 14 14, as well as electronically or by an official letter sent to the offices of the General Directorate of Taxes.