{"id":15446,"date":"2022-10-08T18:35:42","date_gmt":"2022-10-08T18:35:42","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=15446"},"modified":"2024-11-29T21:08:19","modified_gmt":"2024-11-29T21:08:19","slug":"ankimimi","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/tatime\/individ\/deklarimi-dhe-pagesa\/ankimimi\/","title":{"rendered":"Tax Payment Appeals for Individuals"},"content":{"rendered":"
Home<\/a><\/span> | Tax legislation<\/a><\/span> | Individual<\/a><\/span> | Declaration and payment for individuals<\/a><\/span> | Tax Payment Appeals for Individuals<\/span><\/span><\/div>\n\n\n

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The following information is valid and applicable until December 31, 2023, following the entry into force of the new Law No. <\/em>29\/2023<\/a> On Income Tax. Please browse our website for more details and updated information at: <\/em>https:\/\/alprofitconsult.al\/tatime\/<\/a><\/p><\/blockquote><\/figure>\n\n\n\n

Where can we appeal against tax administration actions that we consider unfair?<\/strong>

Appeals are submitted exclusively to the Tax Appeals Directorate, which, since January 1, 2017, has been part of the structure of the Ministry of Finance.<\/p> <\/div>

What are the rules for filing an appeal?<\/strong>

1. You must possess a document (issued by the tax administration) that affects the taxpayer's interests.2. The appeal must be filed within one month of becoming aware of the administrative act sent by the tax administration.3. Within this one-month period, you must pay or provide a bank guarantee for the liabilities specified in the assessment notice, including late payment interest up to the payment date. Fines do not require pre-payment or a bank guarantee.Warning!\u00a0<\/strong>Without these documents, the Appeals Directorate will reject the appeal.<\/p> <\/div>

What can be appealed?<\/strong>

1. Any \"Tax Assessment Notice\" sent by the tax administration that you deem unfair.2. Any act affecting the taxpayer's request for a tax refund.Any act affecting the taxpayer's request for tax relief.4. Errors made by the administration in calculating the percentage of late payment interest.5. The imposition or calculation errors of various types of fines.6. An appeal may also be filed against omissions (inaction) by the tax administration that affect the taxpayer's tax liability.Warning!\u00a0<\/strong>Administrative measures related to the forced collection of tax liabilities cannot be appealed. These include:a. Bank account blocking orders;b. Notices and demands for payment;c. Notices to third parties and administrative acts related to the confiscation of goods.<\/p> <\/div>

Which documents must be sent to the Tax Appeals Directorate?<\/strong>

1. A written request describing the claims, including the taxpayer's name, address, and Fiscal Registration Code (NUIS), signed at the end.2. The administrative act issued by the tax administration.3. Proof of payment of the liability and interest (bank payment order). In the absence of payment, a bank guarantee covering the liabilities and interest.4. Supporting information such as audit reports, official records (minutes), and findings acts.5. Any other document the appellant deems important for a fair resolution of the case.<\/p> <\/div>

How is the appeal submitted?<\/strong>

The appeal can be delivered in person or sent via registered mail. The submission date is considered the date of protocoling for in-person deliveries, or the postmark date for those sent by mail.Warning!<\/strong>\u00a0The taxpayer must provide proof of the date they received the administrative act being appealed. Proof may include the envelope copy, postal registration records, etc.<\/p> <\/div>

Key Points to Keep in Mind During the Appeal<\/strong>

1. During the review, the Appeals Directorate may request additional documents; the taxpayer is obliged to comply.2. The burden of proof to contest the tax administration's assessment lies with the taxpayer.3. If the appeal deadline is missed, the taxpayer must argue and prove with documentation that the delay was not their fault.4. Upon reinstatement of the deadline, the appeal must be filed within 15 days (not one month as per the initial deadline).If the taxpayer wishes to be heard orally, they may request a hearing in their written appeal.<\/p> <\/div> <\/div>\n\n\n\n

Source: General Directorate of Taxes.<\/a><\/p>\n\n\n

Do you have a question?<\/h3>

Do not hesitate to contact<\/a> us. We are a team of experts and will be happy to speak with you.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"

The following information is valid until December 31, 2023, with the entry into force of the new Law no. 29\/2023 on Income Tax. Browse our website for more details and updated information https:\/\/alprofitconsult.al\/tatime\/ Source: General Directorate of Taxes.<\/p>","protected":false},"author":1,"featured_media":15756,"parent":15440,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-15446","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"\nAnkimimi p\u00ebr pages\u00ebn e tatimeve nga individ\u00ebt - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/en\/taxes\/individual\/declaration-and-payment\/ankimimi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ankimimi p\u00ebr pages\u00ebn e tatimeve nga individ\u00ebt - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Informacioni i m\u00ebposht\u00ebm \u00ebsht\u00eb i vlefsh\u00ebm dhe zbatohet deri m\u00eb 31 dhjetor 2023, me hyrjen n\u00eb fuqi t\u00eb Ligjit t\u00eb ri Nr. 29\/2023 p\u00ebr Tatimin mbi t\u00eb Ardhurat. 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Duhet t\u00eb kesh nj\u00eb dokument (t\u00eb d\u00ebrguar nga administrata tatimore) i cili prek interesat e tatimpaguesit .<br\/>2. T\u00eb ankohesh brenda 1 muaji nga marrja dijeni p\u00ebr aktin administrativ q\u00eb t\u00eb ka d\u00ebrguar administrata tatimore.<br\/>3. Brenda k\u00ebtij muaji duhet t\u00eb paguash ose t\u00eb vendos\u00ebsh garanci bankare p\u00ebr detyrimet q\u00eb p\u00ebrmban njoftimi i vler\u00ebsimit, s\u00eb bashku me kamat\u00ebvonesat deri n\u00eb dat\u00ebn e pages\u00ebs. 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Si prov\u00eb, mund t\u00eb sh\u00ebrbej\u00eb kopja e zarfit n\u00ebp\u00ebrmjet t\u00eb cilit \u00ebsht\u00eb d\u00ebrguar ankimi pran\u00eb tatimpaguesit, kopja e regjistrimit t\u00eb dor\u00ebzimit t\u00eb objekteve postare nga zyra postare etj.\",\"inLanguage\":\"en-US\"},\"inLanguage\":\"en-US\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/alprofitconsult.al\/en\/tatime\/individ\/deklarimi-dhe-pagesa\/ankimimi\/#faq-question-1665341637026\",\"position\":6,\"url\":\"https:\/\/alprofitconsult.al\/en\/tatime\/individ\/deklarimi-dhe-pagesa\/ankimimi\/#faq-question-1665341637026\",\"name\":\"Disa \u00e7\u00ebshtje q\u00eb duhen mbajtur parasysh gjat\u00eb apelimit.\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"1. Drejtoria e Apelimit gjat\u00eb shqyrtimit mund t\u00eb k\u00ebrkoj\u00eb dokument shtes\u00eb dhe tatimpaguesi \u00ebsht\u00eb i detyruar t\u2019i p\u00ebrgjigjet k\u00ebrkes\u00ebs.<br\/>2. 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Mbas rivendosjes n\u00eb afat, ankimi duhet b\u00ebr\u00eb mbas 15 dit\u00ebsh e jo pas 1 muaji sikurse ishte pa e humbur k\u00ebt\u00eb afat.<br\/>N\u00eb rast se tatimpaguesi ka d\u00ebshir\u00eb t\u00eb d\u00ebgjohet edhe me goj\u00eb, ai mund ta k\u00ebrkoj\u00eb k\u00ebt\u00eb n\u00eb ankimin e vet.\",\"inLanguage\":\"en-US\"},\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Payment reminder for taxes from individuals - AlProfit Consult","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alprofitconsult.al\/en\/taxes\/individual\/declaration-and-payment\/ankimimi\/","og_locale":"en_US","og_type":"article","og_title":"Ankimimi p\u00ebr pages\u00ebn e tatimeve nga individ\u00ebt - AlProfit Consult","og_description":"Informacioni i m\u00ebposht\u00ebm \u00ebsht\u00eb i vlefsh\u00ebm dhe zbatohet deri m\u00eb 31 dhjetor 2023, me hyrjen n\u00eb fuqi t\u00eb Ligjit t\u00eb ri Nr. 29\/2023 p\u00ebr Tatimin mbi t\u00eb Ardhurat. 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Ministris\u00eb s\u00eb Financave.","inLanguage":"en-US"},"inLanguage":"en-US"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/en\/tatime\/individ\/deklarimi-dhe-pagesa\/ankimimi\/#faq-question-1665341422182","position":2,"url":"https:\/\/alprofitconsult.al\/en\/tatime\/individ\/deklarimi-dhe-pagesa\/ankimimi\/#faq-question-1665341422182","name":"What are the rules for filing an appeal?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"1. Duhet t\u00eb kesh nj\u00eb dokument (t\u00eb d\u00ebrguar nga administrata tatimore) i cili prek interesat e tatimpaguesit .<br\/>2. T\u00eb ankohesh brenda 1 muaji nga marrja dijeni p\u00ebr aktin administrativ q\u00eb t\u00eb ka d\u00ebrguar administrata tatimore.<br\/>3. Brenda k\u00ebtij muaji duhet t\u00eb paguash ose t\u00eb vendos\u00ebsh garanci bankare p\u00ebr detyrimet q\u00eb p\u00ebrmban njoftimi i vler\u00ebsimit, s\u00eb bashku me kamat\u00ebvonesat deri n\u00eb dat\u00ebn e pages\u00ebs. Gjobat, as nuk parapaguhen e as vihet garanci.<br\/><br\/><strong>Kujdes!\u00a0<\/strong>Pa k\u00ebto dokumente, Drejtoria e Apelimit e refuzon ankimin.","inLanguage":"en-US"},"inLanguage":"en-US"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/en\/tatime\/individ\/deklarimi-dhe-pagesa\/ankimimi\/#faq-question-1665341472423","position":3,"url":"https:\/\/alprofitconsult.al\/en\/tatime\/individ\/deklarimi-dhe-pagesa\/ankimimi\/#faq-question-1665341472423","name":"What can be appealed?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"1. P\u00ebr \u00e7do \u201cNjoftim-vler\u00ebsimi p\u00ebr detyrimet tatimore\u201d q\u00eb ju ka d\u00ebrguar administrata tatimore dhe ju e gjykoni t\u00eb padrejt\u00eb.<br\/>2. \u00c7do akt q\u00eb ndikon n\u00eb k\u00ebrkes\u00ebn p\u00ebr rimbursim t\u00eb tatimpaguesit.<br\/>3. \u00c7do akt q\u00eb ndikon n\u00eb k\u00ebrkes\u00ebn e tatimpaguesit p\u00ebr leht\u00ebsim tatimor.<br\/>4. Mund t\u00eb ankimohen gabimet e b\u00ebra nga administrata n\u00eb llogaritjen e p\u00ebrqindjes s\u00eb kamat\u00ebvones\u00ebs.<br\/>5.Vendosjen ose gabimet n\u00eb llogaritjen e shumave dhe llojeve t\u00eb ndryshme t\u00eb gjobave.<br\/>6. Ankimi mund t\u00eb b\u00ebhet edhe kund\u00ebr nj\u00eb mosveprimi, t\u00eb administrat\u00ebs tatimore q\u00eb ndikon n\u00eb detyrimin tatimor t\u00eb tatimpaguesit.<br\/><br\/><strong>Kujdes!\u00a0<\/strong>Nuk mund t\u00eb ankimohen masat administrative q\u00eb kan\u00eb t\u00eb b\u00ebjn\u00eb me masat e mbledhjes me forc\u00eb t\u00eb detyrimeve tatimore:<br\/><br\/>a. si urdh\u00ebr bllokimi i llogarive bankare;<br\/>b. njoftim dhe k\u00ebrkes\u00eb p\u00ebr t\u00eb paguar;<br\/>c. njoftimi p\u00ebr pal\u00eb t\u00eb treta dhe aktet administrative q\u00eb lidhen me konfiskimin e mallrave.","inLanguage":"en-US"},"inLanguage":"en-US"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/en\/tatime\/individ\/deklarimi-dhe-pagesa\/ankimimi\/#faq-question-1665341550779","position":4,"url":"https:\/\/alprofitconsult.al\/en\/tatime\/individ\/deklarimi-dhe-pagesa\/ankimimi\/#faq-question-1665341550779","name":"Which documents must be sent to the Tax Appeals Directorate?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"1. K\u00ebrkes\u00ebn me shkrim ku t\u00eb p\u00ebrshkruaj\u00eb pretendimet e tij. N\u00eb k\u00ebt\u00eb k\u00ebrkes\u00eb duhet t\u00eb sh\u00ebnohen emri dhe adresa e tatimpaguesit; kodi fiskal i regjistrimit t\u00eb tatimpaguesit dhe n\u00eb mbyllje t\u00eb saj e n\u00ebnshkruan.<br\/>2. Aktin administrativ t\u00eb nxjerr\u00eb nga administrata tatimore.<br\/>3. V\u00ebrtetimin e pages\u00ebs s\u00eb detyrimit dhe kamat\u00ebvonesave (urdh\u00ebr-pagese i kaluar n\u00eb bank\u00eb). N\u00eb munges\u00eb t\u00eb pages\u00ebs, garanci bankare ku t\u00eb p\u00ebrfshihen detyrimet s\u00eb bashku kamat\u00ebvonesat.<br\/>4. Informacione n\u00eb mb\u00ebshtetje t\u00eb ankimit si raporte kontrolli, proces-verbale, akte-konstatimi etj.<br\/>5. \u00c7do dokument tjet\u00ebr q\u00eb q\u00eb ankimuesi e \u00e7mon t\u00eb r\u00ebnd\u00ebsish\u00ebm se ndihmon zgjidhjen e drejt\u00eb t\u00eb \u00e7\u00ebshtjes.","inLanguage":"en-US"},"inLanguage":"en-US"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/en\/tatime\/individ\/deklarimi-dhe-pagesa\/ankimimi\/#faq-question-1665341625578","position":5,"url":"https:\/\/alprofitconsult.al\/en\/tatime\/individ\/deklarimi-dhe-pagesa\/ankimimi\/#faq-question-1665341625578","name":"How is the appeal submitted?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Ankimi mund t\u00eb dor\u00ebzohet dorazi ose d\u00ebrgohet me post\u00eb rekomande. Dat\u00eb e marrjes se ankimimit nga Drejtoria e Apelimit Tatimor konsiderohet data e protokollimit p\u00ebr ankimet e dor\u00ebzuara dorazi dhe data e dor\u00ebzimit n\u00eb post\u00eb kur ankimi b\u00ebhet n\u00ebp\u00ebrmjet post\u00ebs.<br\/><br\/><strong>Kujdes!<\/strong>\u00a0Tatimpaguesi, n\u00eb dokumentat q\u00eb dor\u00ebzon p\u00ebr ankim, duhet t\u00eb v\u00ebrtetoj\u00eb dat\u00ebn e marrjes s\u00eb aktit administrativ, objekt ankimi. Si prov\u00eb, mund t\u00eb sh\u00ebrbej\u00eb kopja e zarfit n\u00ebp\u00ebrmjet t\u00eb cilit \u00ebsht\u00eb d\u00ebrguar ankimi pran\u00eb tatimpaguesit, kopja e regjistrimit t\u00eb dor\u00ebzimit t\u00eb objekteve postare nga zyra postare etj.","inLanguage":"en-US"},"inLanguage":"en-US"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/en\/tatime\/individ\/deklarimi-dhe-pagesa\/ankimimi\/#faq-question-1665341637026","position":6,"url":"https:\/\/alprofitconsult.al\/en\/tatime\/individ\/deklarimi-dhe-pagesa\/ankimimi\/#faq-question-1665341637026","name":"Key Points to Keep in Mind During the Appeal","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"1. Drejtoria e Apelimit gjat\u00eb shqyrtimit mund t\u00eb k\u00ebrkoj\u00eb dokument shtes\u00eb dhe tatimpaguesi \u00ebsht\u00eb i detyruar t\u2019i p\u00ebrgjigjet k\u00ebrkes\u00ebs.<br\/>2. Barra e prov\u00ebs p\u00ebr t\u00eb v\u00ebrtetuar t\u00eb kund\u00ebrt\u00ebn e vler\u00ebsimit t\u00eb administrat\u00ebs tatimore i takon tatimpaguesit.<br\/>3. N\u00eb rast se tatimpaguesi e ka humbur afatin e ankimit, ai duhet t\u00eb argumentoj\u00eb dhe provoj\u00eb me dokumentacionin e nevojsh\u00ebm se humbja e afatit t\u00eb ankimit nuk \u00ebsht\u00eb p\u00ebr faj t\u00eb tij.<br\/>4. Mbas rivendosjes n\u00eb afat, ankimi duhet b\u00ebr\u00eb mbas 15 dit\u00ebsh e jo pas 1 muaji sikurse ishte pa e humbur k\u00ebt\u00eb afat.<br\/>N\u00eb rast se tatimpaguesi ka d\u00ebshir\u00eb t\u00eb d\u00ebgjohet edhe me goj\u00eb, ai mund ta k\u00ebrkoj\u00eb k\u00ebt\u00eb n\u00eb ankimin e vet.","inLanguage":"en-US"},"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/pages\/15446","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/comments?post=15446"}],"version-history":[{"count":5,"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/pages\/15446\/revisions"}],"predecessor-version":[{"id":19682,"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/pages\/15446\/revisions\/19682"}],"up":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/pages\/15440"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/media\/15756"}],"wp:attachment":[{"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/media?parent=15446"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}