Key points: A foreign entity is considered controlled when the individual, alone or together with related persons, holds more than 50% of the rights. Undistributed profit….Read More

Key points: Business income includes the activity of traders and the self-employed. The special regime allows the recognition of presumed expenses in….Read More

Key points: The taxpayer of personal income tax is any natural person who is employed, a merchant, or self-employed. A resident is taxed on income from….Read More

Key points: Order No. 291, dated December 30, 2022, announces amendments to the accounting standards adopted by the National Accounting Council. The basis is Law No. 25/2018,...Read More

Key points: The cash limit is the maximum amount of money a business can hold in cash without depositing it in the bank. For revenues up to….Read More

Key points: In December 2022, the entry into force of the draft law “On Income Tax” was postponed from January 1, 2023 to 2024. The draft….Read More

PROJECT LAW No. ____, Dated ____.____.2022 “ON SOME ADDITIONS AND AMENDMENTS TO LAW NO. 9920, DATED...Read More

The Minister of Finance and Economy, Delina Ibrahimaj, presented the draft laws of the 2023 Fiscal Package to the parliamentary committee on Economy and Finance, which accompany...Read More

The Minister of Finance and Economy, Delina Ibrahimaj, presented the new draft law “On Income Tax” to the parliamentary commission for Economy and Finance. The presentation on...Read More

GENERAL INSTRUCTION No. , dated _/_/_ ON INCOME TAX In support of Article 102, point 4 of the Constitution of the Republic of Albania,...Read More