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The Tax Investigation Directorate at the General Directorate of Taxes has initiated with the implementation of the operational plan with the assistance of its structures for November 1st – December 31st, 2018.
The implementation of this plan aims to prevent, raise awareness, identify and fight unlawfulness in the field of taxes, as well as to take the relevant administrative measures against tax violations.
The main focus of the work conducted by the investigation structures will be to perform inspections in the areas with a high economic activity, in the most frequented entities during holiday season, as well as in markets and transport sector.
Its main objectives are:
To ensure voluntary compliance and implementation of the tax legislation;
To conduct inspections in those taxpayers that result in a decrease of turnover compared to a year ago;
Invoicing and issue of tax coupons;
To identify those taxpayers that use non-fiscal equipment in the business location.
The operational plan will be extended for implementation in the main urban centres throughout the territory of Albania: Tirana, Fier, Durres, Elbasan, Korça, Shkodra, Berat, Lezha, Gjirokastra, Vlora, Kukes, Dibra, Saranda.
The Tax Administration in no case shall aim to punish taxpayers, but to raise their awareness on self-declarations and accurate compliance of tax liabilities.