Based on Government Decree No. 305, dated April 16, 2020 “Determination of the procedures, of the documentation and the amount of financial assistance for current employees and employees laid off as a result of COVID-19,” the application will be submitted by entities that complete the data of their employees, beneficiaries according to the criteria of the aforementioned Government Decree.
The application is made by entities that meet the conditions set forth in Government Decree No. 305 of April 16, 2020, for which the beneficiary measures are:
Mass 1
Employees of entities with annual revenues exceeding 14,000,000 (fourteen million) lekë, which were closed pursuant to the MSHMS Order(s), who were employed as of the effective date of the MSHMS Order(s), receive financial assistance of 40,000 (forty thousand) lek.
Mass 2
Employees of entities permitted to operate, who were laid off from work from the date the MSHMS Order(s) came into effect until April 10, 2020, receive financial assistance of 40,000 (forty thousand) lek. The date of submitting the E-sig 027 form must not be later than April 10, 2020.
Mass 3
Employees of entities with annual revenue of up to 14,000,000 lekë, authorized to operate under the MSHMS orders, who were employed as of the date the MSHMS orders entered into force, receive financial assistance of 40,000 (forty thousand) lekë. (Employees who are beneficiaries under point 2 are not included)
Mass 4
Employees of entities operating in the accommodation sector who appear on those entities' payrolls as of the date of the MSHMS order(s) receive financial assistance of 40,000 (forty thousand) lek. If the entity operates multiple types of activities, only employees in the accommodation facility activity receive the financial assistance.
To submit the “Request for Financial Assistance 2” form, taxpayers who meet the above criteria, once notified in their e-filing electronic filing account, will be given the opportunity to apply through that account. The application will be submitted only once.
The processing of applications for beneficiaries of Measures 2 and 3 is automatic, while applications for beneficiaries of Measures 1 and 4 will be verified and processed by DRT.
If the application for financial assistance is denied (in whole or in part), the taxpayer will have the opportunity to appeal by completing the Appeal Form in their e-filing account, which will be published in the coming days.
After reviewing the complaint, if it is found to be valid, the taxpayer will be notified and will have the opportunity to reapply for financial assistance.
The practical guide on how to apply for and complete the financial assistance application No. 2 (attached to this notice) explains the steps that must be followed to complete it correctly.
Caution:
- The application for financial assistance will be submitted by the employing entity and the employee who appear on more than one payroll; they will receive only one payment as financial assistance.
- Bank account information is part of the mandatory data required to be completed on Financial Aid Application Form 2. It must be available to the beneficiary individuals and provided to the entity before submitting the application electronically through the electronic filing account.
- Entities completing the application must ensure they provide accurate beneficiary information, as the bank and the bank account's IBAN are critically important. Inaccurate completion of these details blocks the payment transfer process to the beneficiaries' account.
- InDividends, with self-employed status, beneficiaries under Government Decree No. 305, date April 16, 2020, When completing the form to receive financial assistance, if they do not have a personal account, they may use the details of a bank account opened for business purposes. If they do not have a business account, they will need to go to one of the second-tier banks to open a personal or business bank account.
- Beneficiaries (unpaid family members of the natural person trader; employees of natural person traders; employees of legal persons, Those who do not have an active bank account must appear at one of the second-tier banks operating in our country to open a bank account.
- Self-employed individuals who may be subject to mandatory collection of tax debts (bank account freeze) must open a personal bank account (which cannot be used for other purposes) to be able to benefit from financial assistance.
Source: General Directorate of Taxes.
Download: Practical Guide on How to Complete the Application for Financial Benefit, Package 2