LAW ON ECONOMY

Tax Procedure

The Law on Tax Procedures and the subordinate acts issued for its implementation regulate the procedures for administering tax obligations, the principles of organizing and functioning of the tax administration in the Republic of Albania, etc.

This law defines the basic principles on which the Albanian tax system is based, as well as its administration. It sanctions the rights of taxpayers, which in fact form a complete balance against their contributory obligations to the state budget revenues.

Clearly, the law defines the manner in which taxpayers must maintain documentation for tax purposes.

Since it establishes the principle of self-assessment as primary in the fulfillment of taxpayers’ obligations, in complete balance with it, stands the role of the tax administration. Thus, in addition to its supporting mission in achieving the goal of tax compliance by taxpayers, this administration exercises its right to control, based solely on one principle: the selection based on risk analysis.

In service of the legitimate business interests, regarding the documentary side, the sincerity and reliability of declarations, the law has set out graduated administrative measures for those taxpayers who evade the principle of voluntary compliance in declaring and paying tax obligations.

Finally, an efficient appeals system, which allows any taxpayer to freely exercise their right to appeal, has been made possible by the law in question.

The current law on tax procedures, approved in May 2008, has undergone a series of changes conditioned by stages of economic development, responding to the fiscal policies of the executive power as well as the needs of the business community.

In order to unify the treatment of problems or controversial cases encountered in practice, the General Directorate of Taxes has issued unified positions or technical decisions.

Below, you will find the legal and subordinate acts issued for the implementation of the Law on Tax Procedures in the Republic of Albania, as well as the technical decisions of the General Directorate of Taxes.

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