In the official notebook No. 99/2019 Law No. 31/2019 On some additions to Law No. 9920, dated 19.05.2008 On Tax Procedures in the Republic of Albania has been published. These changes have a significant impact on Tax Procedures.
These legal changes provide for the taxpayer's obligation to open a bank account, deadlines, and procedures. These legal changes also provide for penalties in case of non-compliance with these legal provisions in a timely manner.
For more here you can download the full legal change published in the Official Gazette.