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14
May
2021

Notice to taxpayers who have created the DIVA declaration for past tax periods.

May 14, 2021
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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 filed the DIVA declaration for previous tax periods in which they should not have been taxpayers and have been penalized with 5,000 lekë per untimely filed tax period upon issuance of the Notice of Assessment of Tax Liabilities must:
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 urges taxpayers to complete only the 2020 declaration and not previous periods. Source: General Directorate of Taxes.

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About the author

Andi Haxhillari is an economist and the founder of AlProfit Consult, an accounting, tax advisory, and financial management firm in Tirana, established in 2015. He holds the professional title of Certified Accountant, certificate no. 359, issued by the Certification Authority of the Ministry of Finance on July 4, 2012. He graduated with a Master's degree in Accounting and as a General Economist from the Faculty of Economics at the University of Tirana. For more than ten years, he has worked as an external economist for small and medium-sized businesses in Albania.

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