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Category

Taxes
09
January

Nomenclature of Economic Activities (rev. 2) NEA: Section S – Other service activities

SECTION S – OTHER SERVICE ACTIVITIES This section (as a residual category) includes the activities of associations and organizations, repair of computers and goods...
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02
January

Nomenclature of Economic Activities (rev. 2) NVE: Section R – Arts, Entertainment and Recreation

SECTION R – ARTS, ENTERTAINMENT, AND RECREATION This section includes a wide range of cultural, entertainment, and recreational activities to cater to the interests of the public...
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30
December

Legal Changes (Tax on Liberal Professions): Starting January 2024.

(Partially amended by the Constitutional Court) On 22.12.2023, the final Decision of the Council of Ministers was approved https://alprofitconsult.al/vendim-nr-753-date-20-12-2023-per-dispozitat-zbatuese-te-ligjit-nr-29-2023-per-tatimin-mbi-te-ardhurat-i-ndryshuar-regjimi-i-vecante-ndertimi-dhe-profesionet-e-lira/ for the category of businesses considered free professions. This category will start...
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24
December

Nomenclature of Economic Activities (rev. 2) NEA: Section A – Agriculture, Forestry and Fishing.

SECTION A – AGRICULTURE, FORESTRY AND FISHING This section includes the exploitation of plant and animal natural resources. The section includes plant cultivation activities, breeding...
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23
December

Decision No. 753, dated 20.12.2023 “On the implementing provisions of law no. 29/2023, “On income tax”, as amended: (special regime, construction and liberal professions).

DECISION No. 753, dated 20.12.2023 ON THE IMPLEMENTING PROVISIONS OF LAW NO. 29/2023, “ON INCOME TAX”, AS AMENDED Pursuant to Article 100 of...
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17
December

Normative Act No. 7, dated 14.12.2024, On some additions and amendments to Law no. 29/2023, “on income tax,” as amended

REGULATORY ACT NO. 7, dated 14.12.2023 FOR SOME ADDITIONS AND AMENDMENTS TO LAW NO. 29/2023, “ON INCOME TAX”, AS AMENDED Pursuant to...
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08
December

Law No. 76/2023 On Private Pension Funds

LAW NO. 76/2023 ON PRIVATE PENSION FUNDS[1] In support of articles 78 and 83, point 1, of the Constitution, upon the proposal of the Council of Ministers,...
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06
December

Starting in 2024, the government plans to eliminate reduced tariffs and tax exemptions.

The government anticipates that within the next two years, under the fiscal framework, some reduced tariffs, direct tax exemptions, and those exemptions will be eliminated...
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04
December

Corporate Income Tax: General Provisions on Profit Determination: Part Two (Legal Changes after January 2024)

Applicable Rules on Business Reorganizations Business reorganizations include mergers, divisions, partial divisions, stock exchanges, and transfers of business branches....
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27
November

Corporate Income Tax: General Provisions on Determining Profit: Part One (Legal Changes after January 2024)

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