The General Directorate of Taxes brings to the attention of all taxpayers the right to amend tax returns, a right enshrined in Law No. 9920, dated May 19, 2008, “On Tax Procedures in the Republic of Albania,” as amended.
For tax returns filed with errors, deficiencies, or calculation inaccuracies, taxpayers have the right to correct those returns within 36 months from the deadline for filing the initial return, whenever they discover errors or inaccuracies in the declaration.
We would like to draw your attention to the fact that the taxpayer loses the right to amend his tax return to reduce his liability if the return he seeks to amend has been audited by the tax administration.
The taxpayer may amend a previously audited return only if he has a tax liability greater than the liability determined by the audit.
Full announcement on the official DPT website. https://www.tatime.gov.al/d/8/45/45/946/mbi-te-drejten-e-tatimpaguesve-per-te-korrigjuar-deklaratat-tatimore