Taxes: Over 80,000 individuals are tax filers. 13,521 individuals with income above 2 million lek, about 69,000 employed.
April 30 is the deadline for filing and paying Personal Income Tax with the 2021 Annual Individual Income Statement (DIVA).
The news is confirmed by the General Directorate of Taxes, which reminds resident and non-resident individuals that during the year 2021 have an annual gross salary over 2,000,000 lekë or those who are both employed, at least for one tax period during the year, must file the “Annual Individual Income Declaration” as a legal obligation of the individual subject to reporting.
According to official data from the Tax Administration, a total of 82,178 individuals are required to file DIVA for 2021, of whom 13,521 have income exceeding 2 million lekë and 68,657 are dual-employed.
“We emphasize that the categories “self-employed” (including all subcategories of self-employment) and “employed by an entity” are not declarants of the Annual Individual Income Statement (DIVA). (natural or legal person) in which they receive income from wages and bonuses in connection with employment relationships, since the “self-employed” category is only required to pay social security and health insurance contributions and has a zero value entered in the "Gross Wage" field on the payroll list,
The General Directorate of Taxes clarifies.
The DIVA 2021 declaration is generated and automatically completed with data on individuals' gross annual income from wages or employment-related bonuses, as well as the calculation of employment income tax.
Read further instructions here. https://alprofitconsult.al/video-udhezim-per-menyren-e-plotesimit-te-deklarates-individuale-vjetore-te-te-ardhurave-diva-2/
The above-mentioned fields, although pre-filled, will remain blank and editable so that the declarant can verify and modify them. Also, the amount paid during the year for income tax purposes will be a pre-filled field.
The declaration of income, besides being a legal obligation for every individual subject to filing, also serves as an additional guarantee regarding the justification of his wealth.
Attached is the manual “How to Register for DIVA” via the e-filing module.
https://www.tatime.gov.al/shkarko.php?id=10226
Source: General Directorate of Taxes.