Tag

Taxes
08
June

Price Transfer

Note on the legal basis, September 2026. This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.
Read More
When a tax liability or credit excess is treated as zero
11
April

On the change of tax liability deemed to be a zero-value credit

Key points: When the Tax Administration itself conducts an assessment and the result is an obligation or a credit surplus of up to 1,000 lek, it is treated as zero, without….
Read More
24
March

Taxpayers, submit the profit tax declaration and financial statements for the fiscal year 2018 by March 31, 2019.

Note on the legal basis, September 2026. This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.
Read More
List of passive entities and active farmers, verification of tax status
23
February

Taxpayers, consult the list of passive subjects and active farmers for the transactions you carry out.

Key points: DPT publishes daily on its official website the updated list of entities with passive status and that of active farmers. Each….
Read More
15
February

Transfer of tax liability to a third party

Key points: If the sale of the seized assets is not sufficient to cover the tax liability, the Tax Administration may transfer it to third parties….
Read More
Mineral rent and taxes on packaging: changes to the 2019 fiscal package
01
February

On the main changes in the law “On National Taxes”

Key points: The 2019 fiscal package amended Law No. 9975 of July 28, 2008 “On National Taxes,” introducing new mineral royalty rates and new taxes….
Read More
Review of advance payment installments for the November–December period.
17
November

The Tax Administration informs taxpayers about the revision of advance profit tax installments for the period November-December 2018.

Key points: The tax administration has the right to revise the advance income tax installments when the initial calculation does not match the actual course of business,...
Read More
Standards for public service and tax service counters
11
November

Manual for the Standardization of Public Service Delivery at Service Counters

Key points: Since Government Decision No. 624 of October 26, 2018, public service counters, including those of the Regional Tax Directorates, must apply the same standards….
Read More
1 … 6 7 8

GDPR