The General Directorate of Taxes informs all taxpayers who have signed an installment payment agreement with the tax authority that they can track it in real time through the e-Filing module.
In the taxpayer's individual account, under the “Accounting” menu, the payment plan appears immediately, from which a “Payment Order” dedicated solely to this plan can be generated. The payment will cover only the period(s) specified in the next installment. In cases of installment payment agreements, the taxpayer pays late‐payment interest, while no penalty is assessed for late payment.
The Tax Administration also brings to the attention of taxpayers who are temporarily in a difficult financial situation that Law No. 9920, dated 19.05.2008 “On Tax Procedures in the Republic of Albania,” as amended, Article 77, grants you the right to pay an unpaid tax liability in installments. An installment payment agreement cannot be entered into for the taxpayer's self-declared tax liability that has been calculated, collected, or withheld from them, including social security and health insurance contributions.
Taxes of such a nature, but not limited to them, include:
- Value Added Tax (VAT)
- Withholding Tax
- Contributions to social security and health insurance
- Any type of tax that is calculated, collected, and withheld by the taxpayer.
The steps to be followed to sign an installment payment agreement are:
Step 1
Written request addressed to the Regional Tax Directorate under whose jurisdiction it is registered. (Explain the circumstances and reasons why an agreement to pay tax obligations in installments is requested.)
Step 2
The Regional Tax Directorate notifies within 10 days whether the request is accepted or rejected.
Step 3
If the request is approved, the agreement for the installment payment of unpaid tax liabilities is signed. This agreement is signed by the taxpayer and by the director of the regional tax directorate or the head of an equivalent unit, provided that the taxpayer immediately pays 20% of the amount of the obligation to which the installment payment agreement applies.
We draw attention to the fact that the Tax Administration suspends enforcement collection measures for tax obligations, but it does not withdraw the measure imposed to secure payment of the tax liability. Signing an agreement to pay a tax liability in installments does not suspend the accrual of late‐payment interest on the outstanding unpaid tax liability.
Full notice on the official website of the General Directorate of Taxes. https://www.tatime.gov.al/d/8/45/45/928/tatimpaguesit-mund-te-ndjekin-ne-modulin-e-filing-marreveshjen-e-tyre-me-keste