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The General Directorate of Taxes would like to inform all taxpayers that they can find everyday published in the official website the updated list of passive entities and active farmers.
The list of passive entities is published in order that third parties be informed to not perform sale/purchase transactions with entities that are part of the passive register, because pursuant to the latest amendments to the Fiscal Package 2019, every transaction performed with entities in passive status is considered an administrative violation.
More specifically, article 44(7) of the Law No. 9920, dated 19/05/2008 “On tax procedures”, as amended, stipulates that: “Every transaction performed by taxpayers, natural or legal persons, traders, who are in the passive register, shall be considered an administrative offence and shall be punished as follows:
Every transaction performed by active taxpayers, natural or legal persons, traders, with taxpayers who are in the passive register, shall be considered an administrative offence and shall be punished as follows:
The link of the passive entities is available at: https://bit.ly/2ziZyI6
The taxpayers can also consult with the list of active farmers to verify their status, in case of any transaction performed with these entities. The list is published in order to assist the collectors of agricultural and livestock products, because it is forbidden to issue tax invoices for passive farmers.
The list of active farmers is available at: https://bit.ly/2L3No7C
In case of any information or unclarity, all taxpayers can also communicate via the Call Centre in the free green line 0800 00 02 from Monday to Thursday 08:30 – 18:00 and Friday 08:30 – 16:00, as well as via the Live Chat service in the official website www.tatime.gov.al
The General Directorate of Taxes remains committed to fully and accurately inform the taxpayers, in order to correctly fulfil all tax liabilities.