Every non-profit organization that carries out initial registration also bears the obligation to register any changes in the declared data and accompanying documents deposited in the electronic register, according to section III of chapter II of this law.
In case of changes to the act of incorporation or bylaws, the full text reflecting subsequent changes shall also be deposited. For branches of foreign non-profit organizations, the articles of incorporation and bylaws of the foreign non-profit organization or the equivalent incorporation document, according to foreign legislation, shall be deposited, with the full text reflecting the changes made.
In addition to what is provided for in point 1 of this article, non-profit organizations must register and file the relevant deeds as follows:
a) annual financial statements kept in accordance with legal requirements, in cases where keeping these documents is mandatory;
b) the appointment of the liquidator, as well as their identification data;
c) acts of dissolution, closure, or liquidation, acts of transformation, merger, division, opening of administration, liquidation, or reorganization procedures, as well as other interim acts, provided for by current legislation. For branches of foreign non-profit organizations, acts of transformation, merger, division, opening, and closure of liquidation or bankruptcy procedures of the foreign non-profit organization are also registered;
c) other places of business activity, different from the headquarters;
d) competencies of the management bodies or liquidators;
dh) name, surname, date of birth, and value of the founding fund's asset contributions (if any);
e) any other mandatory registration as per current legal provisions.
Non-profit organizations have the right, upon their request, to register any other data in the electronic registry, besides the data specified in Article 17 of this law, which relates to their activity. These additional data include, but are not limited to:
a) the name or other distinguishing marks of the activity (if it is/they are different from the registered name of the non-profit organization);
b) website, e-mail address, telephone number and fax number;
c) decisions of the governing bodies of the non-profit organization, such as decisions to suspend activities or other decisions other than those mandatory for registration;
c) other data related to the non-profit organization's activity.
The District Court of Tirana registers and publishes, either broadly or upon request from any interested party, judicial decisions concerning the registered data or the activity of non-profit organizations in the electronic register of non-profit organizations.
The decision of interest shall be attached to the registration request from interested persons. Registration shall be carried out in accordance with the rules set out in Chapter III of this law.
Changes executed via Court Decision include:
Changes executed through the Tax Administration include:
Note: When a taxpayer fails to update their data within 15 days from the date of the change (headquarters, administrator, type of activity, etc.), they shall be penalized by the Tax Administration according to the provisions of Law No. 9920, dated 19.05.2008 "On Tax Procedures in the Republic of Albania".
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