Key points: Adjustment of prepayment installments is required when the installment calculated by the system does not match the actual progress of the year. Installments are calculated on the tax….Read More
Key points: The taxable value of the building is calculated as the area multiplied by the area's reference price, adjusted with coefficients. Reference prices are not set by….Read More
Key points: Capital gain from the disposal of real estate is taxed at 15.1% on the difference between the sale price and the purchase price. Sale prices….Read More
Key points: In January 2024, the Tax Authority asked taxpayers with turnover up to 14,000,000 lek to specify their economic code, due to a change in taxation….Read More
SECTION A – AGRICULTURE, FORESTRY AND FISHING This section includes the exploitation of plant and animal natural resources. The section includes plant cultivation activities, breeding...Read More
Key points: Decision No. 753/2023 implements Law No. 29/2023 and establishes the list of activities falling under the special regime. For services and self-employed persons….Read More
Key points: How the annual base on which your tax is calculated is built from the three types of income. Why the base never goes below zero,...Read More
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: Instruction No. 26, dated September 8, 2023, explains how Law No. 29/2023 is applied in practice. It has been amended most recently by Instruction No. 9,...Read More
