The General Directorate of Taxes brings to the attention of taxpayers that, based on Law No. 9920 of May 19, 2008, “On Tax Procedures in the Republic of Albania,“ as amended, as well as Instruction No. 10, dated March 15, 2019 “On certain additions and amendments to Instruction No. 24, dated 02.09.2008, ”On Tax Procedures in the Republic of Albania,” as amended, the amount of the tax liability payable or the amount of the credit surplus, up to 1,000 (one thousand) lekë, which has arisen as a result of an assessment carried out by the Tax Administration, is treated as a zero-value liability or credit.
The above rule applies only to tax liabilities assessed by the Tax Administration.
For self-assessed tax liabilities of any amount or type, the taxpayer must pay the tax liability within the legally applicable deadlines.
Full announcement on the official DPT website. https://www.tatime.gov.al/d/8/45/45/947/mbi-ndryshimin-e-detyrimit-tatimor-qe-konsiderohet-si-kredi-me-vlere-zero