Announcement on the application procedure for benefits provided in Normative Act No. 12, dated April 2, 2020, for rents.

For implementation of Legal Act No. 12, dated 2.4.2020 “For an addendum to Normative Act No. 3, dated 15.3.2020, of the Council of Ministers, “On taking special administrative measures during the duration of the infection period caused by Covid-19”, as amended;

Who benefits?

The General Directorate of Taxation calls on the following categories:

• Individual tenants whose employment contract has been suspended or terminated as a result of the situation caused by Covid-19 and who have a lease agreement or any other document proving the contractual landlord-tenant relationship.;
• Student tenants who have a residential lease agreement or any other document proving the landlord-tenant contractual relationship prior to the declaration of the epidemic state;
• Natural or legal persons with an annual income of up to 14 million lekë who have a notarial lease agreement for the development of their economic activity, signed before the declaration of the epidemic state, and have ceased their activity as a result of the situation caused by COVID-19.;

Procedures

For the purpose of obtaining the facilities provided for in the Normative Act and for further decision-making by the Council of Ministers, apply with the following procedures:

• Tenant individuals and tenant students must apply to the email address [email protected], according to Form No. 1 in cases where the relationship between the parties is Individual to Individual, or according to Form No. 2 when the relationship between the parties is Individual to Taxpayer. In any case, the application must be accompanied by a copy of the lease agreement or any other document that proves the contractual relationship.
• Registered natural and legal persons must apply through their e-filing account, under the ‘My Cases’ menu, by uploading Application Form No. 3 if the relationship between the parties is Taxpayer-Taxpayer, or according to Form No. 4 if the relationship is Taxpayer-Individual. In all cases, a notarized lease agreement copy must be attached to the application.

All tenants defined above in this notice, who have a complaint about the non-compliance of the Normative Act by the landlord, after completing all the above procedures, should send an email to the address [email protected] , with the email subject/title, NIPT in the case of registered natural/legal persons, and the NID (Unique Identification Number) of the ID card in the case of individuals or students, describing the reason for the complaint. Source: General Directorate of Taxes.

Download the forms below:

Form No. 1 – Individual – Individual Form No. 2 – Individual – Taxpayer Form No. 3 – Taxpayers – Taxpayers Form No. 4 – Taxpayers – Individual