This law regulates the procedures for the adminis- tration of taxes in the Republic of Albania, as well as the principles of organization and functioning of the tax administration in the Republic of Albania. The provisions shall apply to all types of taxes and tax liabilities, unless by special laws otherwise provided.
The amount of delay interest is 120 % of the inter- bank interest rate of the Bank of Albania, which is determined each quarter based on the average rate of the previous quarter. Delay interest applies in all circumstances and can not be removed from the tax administration or appeal, except when there are errors in calculation or when there is a change in taxable base.
Concealment of taxes, through the filing of false documents, false statements or unrealistic information, which leads to inaccurate calculation of the amount of tax, fee or contribution is tax evasion and sentenced with a fine of equal to 100 % of the difference between the amounts accrued and what should be in fact.
The deadline for appealing the preliminary results of a tax audit is 15 calendar days. The deadline for appealing the final results of a tax audit is 30 calendar days after the final tax audit is received. The taxpayer may appeal the tax audit result at the Tax Appeals Directorate or at the Tax Appeal Commission based on the amount of the tax liabi- lities. In case the receipt date of a tax notification from the tax authorities cannot be determined, the notification will be considered as received by the taxpayer within 10 days from the mailing date. A taxpayer, who wants to appeal, has to, together with the complaint, pay the full amount of tax liability. Alternatively he can deposit a bank guarantee on the full amount of assessed tax and default interest.
The appeal is considered only when the taxpayer has paid the tax which is subject to appeal or has provided a bank guarantee for the whole amount of fiscal obligation. An administrative act issued by the tax adminis- tration which is not appealed administratively can not be appealed in court. The decision of the Tax Appeals Directorate or the Tax Appeal Commission can be appealed to court not later than 30 days from the notification date. If the Tax Appeals Directorate or the Tax Appeal Commission do not deliberate in 60 days, than the taxpayer may appeal directly in court.
If the tax directory decision is in favor of the taxpayer and the tax administration accepts the decision, the tax obligation and the interest for the taxes paid in excess calculated from the date of payment of tax due until the date of refund are reimbursable to the taxpayer within 30 days from the decision date.
Penalties imposed for administrative violations related to a tax liability can not exceed 100 % of the tax due
Within 30 days from the application for de-regi- stration at the National Business Centre after the approval of the tax authorities. The tax authorities should check taxpayers’ situation by the means of a risk analysis and tax audit if necessary
Cash transactions are limited to ALL 150,000.
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
