Applicable Rules on Business Reorganizations Business reorganizations include mergers, divisions, partial divisions, stock exchanges, and transfers of business branches....Read More

Taxable income Taxable income includes any income realized by a person, subject to this chapter, during the taxable year, less expenses...Read More

INSTRUCTION No. 29, dated 16.11.2023 ON TRANSFER PRICING AND ADVANCE PRICING AGREEMENTS Pursuant to Article 102, paragraph 4, of the Constitution of...Read More

Income and the calculation of corporate income tax payable. Except as otherwise provided by this law, all activities of...Read More

DECISION No. 119/2023 ON THE NON-APPROVAL OF THE DRAFT LAW “ON AN AMENDMENT TO LAW NO. 9975, DATED JULY 28, 2008, ‘ON NATIONAL TAXES,’ AS AMENDED” In support of the articles...Read More

As of January 1, 2024, the new “Income Tax” law comes into effect. Under the new law, employment income will….Read More

Annual tax base The annual tax base consists of: a) annual taxable employment income; b) annual taxable business income; c) income….Read More

Kur një person fizik ka një interes në një entitet të huaj të kontrolluar, fitimet e të cilit nuk i nënshtrohen tatimit ose janë të...Read More

DECISION No. 113, dated 01.03.2023 ON DETERMINING THE MINIMUM WAGE NATIONWIDE Pursuant to Article 100 of the Constitution, Article 111 of the law...Read More

The Taxpayer Advocate Directorate, through the e-Tatime account, has encouraged taxpayers to communicate with this Institution through postal service as well as communication services...Read More