On the main changes to the law “On Tax Procedures”

Drejtoria e Përgjithshme e Tatimeve, në vijim të informimit për Paketën Fiskale 2019, njofton të gjithë tatimpaguesit për ndryshimet kryesore në ligjin nr. 9920, datë 19.05.2008 “Për procedurat tatimore në Republikën e Shqipërisë”, i ndryshuar, që tashmë kanë hyrë në fuqi. Më konkretisht:

• A natural person with the same personal identification number is registered only once by the National Business Center. They are entitled to register and obtain a new NIPT/NUIS from the NBC only after the existing NIPT/NUIS has been deregistered.

• Taxpayers who apply to the National Business Center to transition to passive status must first have paid all their tax liabilities.

• The Tax Administration has the right to use alternative methods to assess a taxpayer's tax liability and to issue an assessment when the taxpayer, with “trading natural person” status, who, for the purposes of tax avoidance and minimizing tax liability, registers/holds more than one unique entity identification number, and submits separate returns for each NIPT/NUIS.

• The natural person trader holding an NIPT/NUIS license, for each new activity they wish to register, is issued a certificate bearing the same unique identification number as the registration but with a different serial number, in order to identify the location of the new activity.

• Notice and requests for payment may also be made electronically.

• Late payment interest is no longer mandatory in cases of appeal/complaint.

• An inaccurate declaration is also considered to occur when, as a result of a tax audit, a downward reassessment of the taxpayer's credit surplus is made. In this case, the taxpayer is penalized with a fine of 20 % of the difference between the declared credit surplus and the credit surplus that should have been declared.

• If a legal entity fails to notify the tax administration of changes in ownership, it is liable and is penalized as follows:

– 15% për qind të vlerës së tregut të aktiveve të trajtuara si me  ndryshim pronësie; -5% të vlerës së tregut të aksioneve ose interesave të ngjashme që u ka ndryshuar pronësia.

• In cases of infractions related to the issuance of tax invoices, tax receipts, and the documentation of transactions, if the taxpayer accepts the tax assessment and pays the liability, the penalty is reduced by 30%.

• In any event, the amount of the fine imposed on banks when they fail to freeze a taxpayer's accounts at the request of the tax administration may not exceed the amount requested to be frozen.

• Penalties are foreseen for both the seller and the buyer if they conduct transactions with entities in “Passive” status.”

The General Directorate of Taxation will continuously inform taxpayers in every revenue bracket about the changes to the tax legislation that have already come into effect.  (DPT Notice 10.01.2019 https://www.tatime.gov.al/d/8/45/45/854/mbi-ndryshimet-kryesore-ne-ligjin-per-procedurat-tatimore)