Key points: The withholding agent is anyone who makes payments subject to withholding, and is liable for the amount even if they do not withhold it. Rates….Read More

Pikat kryesore Kufizime në shërbimet elektronike tatimore C@TS dhe e-Filing u shpallën nga DPT për periudhën 31 dhjetor 2024, ora 14:00, deri më 5 janar...Read More

Pikat kryesore Rimbursimi i kësteve për të vetëpunësuarit dhe entitetet me të ardhura deri 14,000,000 lekë u vendos me aktin normativ nr. 4, datë 27.11.2024....Read More

The full decision on liberal professions, adopted in the final session of June 27, has been published at the Constitutional Court. In its decision, the Court argues that...Read More

Annual tax declarations. 1. Every person, subject to this law, is obligated to declare to the tax authority all income, whether it be...Read More

Chapter VI of this law applies to individuals and entities who are: a) residents in the Republic of Albania, who receive a gift...Read More

This article applies to entities that: a) hold rights to exploit mineral resources, rights to exploit hydrocarbon resources, or rights….Read More

In support of Article 101 of the Constitution, upon the proposal of the Council of Ministers, the ASSEMBLY OF THE REPUBLIC OF ALBANIA DECIDES: To approve the normative act, with the force...Read More

Decision No. 132, dated 7.3.2018 On the methodology for determining the taxable value of real estate “buildings”, the tax base for specific categories,...Read More

JOINT INSTRUCTION NO. 34, dated 12.29.2023 ON TAXATION OF INCOME FROM THE TRANSFER OF REAL ESTATE Pursuant to Article 102, paragraph...Read More