Based on Government Decision No. 254 dated March 27, 2020, “On the determination of the procedures, documentation, and the amount of financial assistance for employees in business entities with annual revenue of up to 14 million lekë, economic assistance and payment of unemployment benefits during the period of the natural disaster declared as a result of COVID-19,” which enters into force on April 1, 2020, we inform you of the criteria and application procedure that beneficiary entities must follow, which:
- for the year 2019, they have generated revenues of up to 14 million lek.,
- they must have ceased operations in compliance with the Orders of the Minister of Health and Social Protection (MSHMS) issued for this purpose, as well as
- They must have tax liability for simplified profit tax and income tax.
Beneficiaries of financial assistance equivalent to the national minimum wage, currently in effect at 26,000 lekë per month, are:
- self-employed natural persons;
- unpaid family employees of the natural person trader;
- Employees of individual traders.
- employees of legal entities,
with annual revenues of up to 14 million lekë, according to the payrolls declared by the taxpayers, who must also submit an application to receive financial assistance, using the form attached to this notice.
Employed individuals who appear on more than one payroll receive financial assistance in the form of only the minimum wage.
Entities that meet the above conditions must submit them to the General Directorate of Taxes through their electronic filing account on e-filing, the request with the beneficiaries' data, according to the attached template, which includes:
- Identifying information of the taxpayer subject issued with a NUIS
- Identifying information of beneficiaries, including the self-employed, unpaid family workers, and employees:
- first name, father's name, last name
- the beneficiary's personal identification number
- the bank where the beneficiary has their checking account
- IBAN of the beneficiary individual's bank account.
Entities that will complete the application using the attached approved form must ensure they provide the exact details of the beneficiary individuals, where the personal identification number (ID) and the bank account IBAN are very important data.
After verification within 10 days of the following month of the data submitted by applicants by the Regional Tax Directorates where the entities are registered, the summary list with the data of individuals benefiting from financial assistance is submitted by the RTA, to the General Directorate of the Treasury, which, in accordance with Government Decree No. 254 of March 27, 2020, makes the payments to the beneficiary individuals.
Source: General Directorate of Taxes.
Download Here Application Form for Assistance Benefits