The Tax Investigation Directorate is going on with its inspections on the field to identify the risky entities.
Referring to the data from this directorate, during the period November 1-5th, 1,574 entities have been inspected, out of which 758 have been identified in violation to the tax legislation. The amount of penalties for these entities reaches to around ALL 26.7 million.
The main penalties are as follows:
- the premises have been seized in 12 taxpayers for 30 calendar days for failure to issue a tax coupon (second time). Also, the premises of 3 taxpayers have been seized for failure to install the fiscal equipment (second time).
- 39 taxpayers have resulted as non-registered in the Tax Authorities, whose activity has been seized till the moment of their registration as a VAT entity.
- 268 taxpayers have resulted in violation of their obligation to issue a tax coupon (first time).
- 34 taxpayers had not installed fiscal equipment and 39 did not keep them in operation.
- 148 taxpayers have resulted in goods possessed without the proper tax documentation.
- 102 taxpayers have been penalized for failure to declare their employees, whereby 92 fall under the tax liability of “small business” and 10 entities fall under the tax liability of “large business”.
The inspections of the specialized structures of Tax Investigation have been focused on those entities that conduct their economic activities in the urban centres of: Tirana, Fier, Durres, Elbasan, Korça, Shkodra, Berat, Lezha, Gjirokastra, Vlora, Kukes, Dibra, Saranda.