The General Directorate of Taxes wishes to clarify to all DIVA declarants that by June 30, 2021, they only need to complete tax period 20-A for the year 2020.
Individuals who, for various reasons, have created a DIVA declaration for previous tax periods, in which they should not have been the declarant and have been penalized 5,000 lekë per unsubmitted tax period, must, upon receiving the Assessment Notice for Tax Liabilities:
Submit a written request within 30 days of this notice to the Tax Appeals Directorate at the Ministry of Finance, in accordance with the law 9920, dated 19.05.2008 “On tax procedures in the Republic of Albania,” amended Article 106 “Object of tax administrative appeal.”
The Tax Administration calls on taxpayers to only complete the 2020 declaration and not previous periods.
Source: General Directorate of Taxes.
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