The Tax Administration informs all taxpayers who have been registered with it for excise tax liability that:
The Council of Ministers has approved Decision No. 655, dated 31.10.2018, “On certain amendments and additions to Government Decision No. 612, dated September 5, 2012, “On the implementing provisions of the Law “On Excises in the Republic of Albania,” as amended.”" This decision was published in the Official Gazette no. 157-2018 of November 7, 2018.
All taxpayers subject to excise tax who, as of October 1, 2012, were undergoing a tax audit by the Tax Administration for the refund of excise tax must apply to the General Directorate of Customs to obtain the refund.
Also, entities that have submitted the request for excise duty refund for the period before October 1, 2012, and have pursued the procedures for claiming and obtaining the amount claimed for refund from the tax administration, and have had this right recognized must address the customs administration to obtain the refund. The request must be accompanied by documentation confirming the Tax Administration's recognition of the refund.
We emphasize that this process shall be completed within six months from the effective date of this decision.
Also, we inform you that all unpaid Excise duties for the period after 2010, which were recorded in the Tax Administration before October 1, 2012, as well as for debts that may arise after October 1, 2012, for excise duties pertaining to the period before October 1, 2012, are transferred to the pursuit of the customs administration.
