The Tax Administration reminds all taxpayers who have not yet completed the Application for Financial Assistance for their employees, beneficiaries under the criteria of Government Decree No. 305 of April 16, 2020, as amended, that The penalty-free online application deadline is June 5, 2020.
In the event that the application is not submitted by June 5, 2020, any entity that has not completed the Request for employees or former employees who meet the criteria for financial assistance provided by the Albanian Government, will be fined an amount of 50,000 (fifty thousand) lek, in implementation of Normative Act No. 3 of March 15, 2020, “On the adoption of special administrative measures during the period of infection caused by COVID-19,” as amended.
All taxpayers who have treated their employees or former employees as fully salaried will not be subject to this penalty. The taxpayer must complete the appeal form attached to this notice., by June 5, 2020, and upload it to the ‘My Issues’ menu in the e-filing account.
Within 30 Within 30 days from the date the imposed penalty is communicated, each fined party will have the opportunity to submit to the Tax Administration, through the e-filing electronic declaration account, the reasons and/or excuses for non-compliance, accompanied by supporting documentation that substantiates them.
Beneficiaries who meet the criteria of Government Decree No. 305 of April 16, 2020, as amended, for whom the employer will not submit the application by June 5, 2020, will be given the opportunity to complete their bank account information, and the automatic transfer of the benefit will proceed immediately.
Taxpayer Complaint Form for Failure to Apply for Financial Assistance
Source: General Directorate of Taxes.