The GDT provides real time information on liabilities for all entities that de-register or submit balance sheets

The General Directorate of Taxes and the National Business Centre are intensifying cooperation among them.

Both institutions have considerably simplified the procedures of exchanging information, developing it mainly online. This has enabled for a reduction of procedures, reduction of time to receive data as well as for a reduction of administrative costs.

More specifically, in any case when the taxpayers apply to de-register, the communication with NBC on tax liabilities and un-submitted declarations is done online and on real time. As such, the NBC can inform the entities that apply for de-registration, in the very first instance, regarding their liabilities and submission of declarations. But, such manner will not exclude the opportunity that NBC abides by the deadlines stipulated in the law for de-registration.

Procedures have been also facilitated in the communication with NBC for the identification of taxpayers, who have the legal obligation to submit the annual financial statements/balance sheets. Even here, verification is conducted on due time by the NBC, which refers to the tax system any time it deems necessary.

Such relief is pursuant to Article 45 of the Law 9920, dated 19/05/2008 “On tax procedures in the Republic of Albania”, bilateral agreement and online communication protocol among the National Business Centre and the General Directorate of Taxes.

The General Directorate of Taxes remains committed to implement policies that reduce the time of interaction among institutions, as well to ensure the accuracy of data on the real situation and legal obligations of taxpayers.