Tax Appeal

Where can we complain about actions of the Tax Administration that we consider unfair?

The appeal is made only to the Tax Appeals Directorate, which, since January 1, 2017, has been part of the structure of the Ministry of Finance and Economy.

What are the rules for making an appeal?

1. You must have a document (sent by the Tax Administration) which affects the interests of the taxpayer (read below what this document can be).
2. To appeal within 1 month from becoming aware of the administrative act sent to you by the Tax Administration.
3. Within this month, you must pay or provide a bank guarantee for the liabilities contained in the assessment notice, along with the late interest calculated up to the payment date. Fines are neither prepaid nor subject to a bank guarantee.

Without these documents, the Appeals Directorate will reject the appeal.

What can be appealed?

1. For any "Assessment notice for tax liabilities" sent to you by the Tax Administration that you judge to be unfair.
2. Any other administrative act that affects the taxpayer's tax liability, including the request for compensation.
3. Any act that affects the taxpayer's request for a tax refund.
4. Any act that affects the taxpayer's request for tax relief.
5. Errors made by the administration in calculating the late interest percentage may be appealed.
6. The imposition of or errors in calculating the amounts and various types of fines.
7. The appeal can also be made against an omission (failure to act) of the Tax Administration that affects the taxpayer's tax liability.

What cannot be appealed:Administrative measures related to the forced collection of tax liabilities, such as bank account blocking orders; the notice and request to pay; notices to third parties; and administrative acts related to the confiscation of goods.

What documents must be sent to the Appeals Directorate for the appeal?

1. A written request describing the taxpayer's claims. This request must include the taxpayer's name and address, the taxpayer registration number (NIPT), and must be signed at the end.
2. The administrative act issued by the Tax Administration.
3. The certification of payment of the liability and late interest (payment order processed by the bank).
4. In the absence of payment, a bank guarantee covering the liabilities + late interest.
5. Supporting information for the appeal, such as audit reports, minutes (records), acts of findings, etc.
6. Any other document that the appellant considers important as it helps in the fair resolution of the case.

How is the appeal submitted?

The appeal can be delivered by hand or sent by registered mail. The date of receipt of the appeal by the Tax Appeals Directorate is considered the date of filing for appeals delivered by hand, and the date of submission to the post office when the appeal is made via mail.

The taxpayer, in the documents submitted for the appeal, must prove the date of receipt of the administrative act being appealed. As evidence, the copy of the envelope through which the act was sent to the taxpayer, the copy of the registration of the delivery of postal items from the post office, etc., can serve as proof.

Key Points to Keep in Mind During the Appeal

1. During the review process, the Appeals Directorate may request additional documents, and the taxpayer is obliged to respond to the request.
2. The burden of proof to prove the contrary of the Tax Administration's assessment belongs to the taxpayer.
3. If the taxpayer has missed the appeal deadline, they must argue and prove with the necessary documentation that the delay was not their fault.
4. After the restoration of the deadline, the appeal must be made after 15 days and not after 1 month as it was without losing this deadline.
5. If the taxpayer wishes to be heard orally, they may request a hearing in their written appeal.

Where can we read the legal basis for appeals in more detail?

• Law 9920 dated 19.05.2008 "On Tax Procedures in the Republic of Albania" from Article 106 to Article 110.
• Instruction of the Minister of Finance No. 24, dated September 2, 2008 , "On Tax Procedures in the Republic of Albania," from paragraph 106 to paragraph 110.

Source: General Directorate of Taxes.