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

When an individual has an interest in a foreign controlled entity, the profits of which are not subject to tax or are...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

The review of the draft law “On Income Tax,” scheduled to take effect on January 1, 2023, has been postponed. Eduart Shalsi, the chairman of the Economy Committee...Read More

PROJECT LAW No. ____, Dated ____.____.2022 “ON SOME ADDITIONS AND AMENDMENTS TO LAW NO. 9920, DATED...Read More

The Minister of Finance and Economy, Delina Ibrahimaj, presented the new draft law “On Income Tax” to the parliamentary commission for Economy and Finance. The presentation on...Read More