According to the provisions of law no. 9920, dated 05.19.2008 “On Tax Procedures in the Republic of Albania,” as amended, if the unpaid tax liability cannot be collected from the sale of the taxpayer's seized property, the Tax Administration has the right to seek the fulfillment of this liability from third parties as well, by transferring the taxpayer's liability to these persons. Third parties are considered
persons who, during the period of forced collection of liabilities against a taxpayer, have benefited from various assets from him.
The Tax Administration sends a notification to the third party, and this notification contains data about the trade name or name in the case of a natural person, or individual, of the third party to whom the obligation is transferred, the Tax Identification Number (NIPT), if applicable, the registered office or residence address, the amount of the obligation that is transferred to them as a tax obligation, and information about the debtor taxpayer.
The tax liability to be calculated for the third party to whom the obligation is transferred will be based on the market value of the asset that has been transferred to the third party.
The person to whom the obligation is transferred is given all the rights they have to object to this transfer, and to prove to the Tax Administration that the tax obligation cannot be transferred to this person.
Warning!
If the person to whom the obligation is transferred does not object to it within the time limits provided by law for the taxpayer, even after being notified by the tax administration, the tax administration is obliged to initiate all enforcement measures.
that the law on forced collection of taxes from him gives.
The right to claim obligations from a third party
The Tax Administration, concurrently with other enforcement procedures for the collection of tax obligations defined in Law No. 9920, dated 19.05.2008 “On Tax Procedures in the Republic of Albania”, as amended, in cases where it is aware that third parties owe certain amounts to the debtor taxpayer, may request from these persons that their monetary obligations be paid to the tax administration.
Initially, the Tax Administration provides prior written notification to third parties to make these payments in favor of the tax administration, and their obligation begins within 30 days from the date of receiving the notification. In this case as well, forced collection procedures of the debt from the third party apply if the latter has not paid the debt within the deadline.
Liability of a partner, shareholder, and director
In the case of legal persons, when the tax administration cannot collect the unpaid tax liability from the debtor taxpayer after the sale of its assets, it transfers the tax liability of the legal person to its partners, shareholders, and administrators. Only those persons who hold the aforementioned qualifications in the commercial register or other registers where the legal person is registered, after the date of issuance of the tax liability notice for the taxpayer, will be considered as such. For each case, this individual liability will be equal to the share held by the partner or shareholder in the company's share capital.
In cases where the debtor is also the company administrator, the Tax Administration checks if the company administrator is a partner or shareholder in the company's share capital. When the administrator is a partner or shareholder in the share capital, his responsibility is the same as that of other partners or shareholders of the company. In cases where the administrator does not have the status of a partner, the Tax Administration treats him as a joint debtor, along with other partners or administrators of the company.
In the event that a taxpayer legal entity that has paid tax obligations, fails to pay these obligations even after the completion of the liquidation or bankruptcy process, the unpaid tax obligation is jointly and severally transferred to the persons who held the quality of partner, shareholder, or administrator(s) at the time of the liquidation or bankruptcy process of the debtor taxpayer for tax obligations.