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On the key amendments to the law “On tax procedures”

Following the information for the fiscal package 2019, the General Directorate of Taxes would like to inform all taxpayers on the key amendments to the Law No. 9920, dated 19/05/2008 “On tax procedures in the Republic of Albania”, as amended, which are already effective.

More specifically:

  • A natural person with the same personal identification number shall be registered only once by the National Business Centre. He shall be entitled to register and be equipped with a new Tax ID No./NUIS by the NBC only upon having de-registered the existing Tax ID No./NUIS.
  • Those taxpayers that want to apply to the National Business Centre to go in passive status shall first have paid all the tax liabilities.
  • The Tax Administration shall be entitled to use alternative methods of evaluating the tax liability of taxpayers and come out with an evaluation when the taxpayer having the status of “a trade natural person”, who, for the purposes of avoiding taxes and minimizing the tax liability, registers/keeps more than one unique identification number of the entity, and submits separate declarations for each Tax ID No./NUIS.
  • The trade natural person equipped with a Tax ID No./NUIS for each new activity that he requires to register, shall be equipped with a certificate, with a unique identification number to that of the registration, but having different serial numbers in order to identify the location of the new activity.
  • The notification and request to pay can also be done online.
  • The payment of the late payment interest is not an obligation anymore, in case of appeals/complaints.
  • An inaccurate declaration shall also be considered the case when, due to a tax inspection, a re-evaluation of the reduction of the credit surplus of taxpayer is conducted. In such case the taxpayer shall be sanctioned with a fine of 20% of the difference between the credit surplus declared to the credit surplus to be declared.
  • If the legal person does not inform the Tax Administration regarding the changes of ownership, he shall be responsible and punished as follows:

- 15% per cent of the market value of assets involved in change of ownership;

 -5% of the market value of shares or similar interests which ownership has changed.

  • In case of offences in issuing tax invoices, tax receipts and transaction documentation, if the taxpayer accepts the tax evaluation and pays the due, then the fine shall be reduced by 30%.
  • In any case, the amount of fine applied to banks, when they do not block the taxpayers accounts as per the request of the Tax Administration, shall not be higher than the amount demanded to be blocked.
  • Penalties are provided for whether for the seller and for the purchases, in case they perform transactions with entities in “passive” status.

The General Directorate of Taxes will continuously inform taxpayers of every turnover range on tax legislation amendments which have already entered into force.