Based on DCM no. 254 dated 27.03.2020 “On determining the procedures, documentation, and amount of financial aid benefit for employees of business entities with annual revenues up to 14 million ALL, economic assistance, and unemployment benefit payment during the period of a natural disaster declared as a result of COVID-19”, taxpayer entities applying for financial aid benefits must:
- For the year 2019, they generated revenues up to 14 million lekë,
- To have suspended activities in accordance with the Orders of the Ministry of Health and Social Protection (MSHMS), issued for this purpose,
- They must have tax liability for simplified profit tax or profit tax
To submit the “Application for Financial Assistance Benefit” form, every taxpayer who meets the above criteria must apply through their electronic declaration account., in e-filing, starting April 1st and onwards.
The practical guide on how to apply for and complete this Form (attached to this notice) clarifies the steps to be followed for its correct completion.
- Individ, me status self-employed, beneficiary according to DCM No. 254, dated March 27, 2020, when completing the Financial Aid Application Form, if they do not have a personal account, can use bank account data 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.
- Beneficiary individuals (unpaid family members of a sole proprietor; employees of sole proprietors; employees of legal entities) who do not have an active bank account must report to one of the second-tier banks operating in our country to open a bank account.
Caution: Bank account details are mandatory fields to be completed in the Financial Aid Application Form. These must be available from the beneficiary individuals and must be made available to the entity before electronically submitting the application to the electronic declaration 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.
- The subjects who will fulfill the request must ensure that they provide accurate data for the beneficiary individuals, where the bank account IBAN is a very important piece of information.
Incomplete or incorrect filling of this data blocks the payment process from the Treasury, even for other beneficiaries who are part of the same form.
Source: General Directorate of Taxes.
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