{"id":16019,"date":"2022-10-13T14:16:36","date_gmt":"2022-10-13T14:16:36","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=16019"},"modified":"2022-10-22T11:21:50","modified_gmt":"2022-10-22T11:21:50","slug":"registration-2","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/tatime\/organizata-jofitimprurese\/cikli-i-jetes-ojf\/cregjistrimi\/","title":{"rendered":"Derecognition and De-registration of Non-Profit Organizations and Public Entities"},"content":{"rendered":"<div class=\"yoast-breadcrumbs\"><span><span><a href=\"https:\/\/alprofitconsult.al\/en\/\">Home<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/tatime\/\">Tax legislation<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/tatime\/organizata-jofitimprurese\/\">Non-Profit Organization and Public Entities<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/tatime\/organizata-jofitimprurese\/cikli-i-jetes-ojf\/\">Life Cycle: Non-Profit Organizations<\/a><\/span> | <span class=\"breadcrumb_last\" aria-current=\"page\">Derecognition and De-registration of Non-Profit Organizations and Public Entities<\/span><\/span><\/div>\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Cregjistrimi-i-Organizatave-Jofitimprurese-dhe-Enteve-Publike-1024x683.jpg\" alt=\"\" class=\"wp-image-16928\" srcset=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Cregjistrimi-i-Organizatave-Jofitimprurese-dhe-Enteve-Publike-1024x683.jpg 1024w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Cregjistrimi-i-Organizatave-Jofitimprurese-dhe-Enteve-Publike-300x200.jpg 300w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Cregjistrimi-i-Organizatave-Jofitimprurese-dhe-Enteve-Publike-150x100.jpg 150w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Cregjistrimi-i-Organizatave-Jofitimprurese-dhe-Enteve-Publike-768x512.jpg 768w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Cregjistrimi-i-Organizatave-Jofitimprurese-dhe-Enteve-Publike-1536x1024.jpg 1536w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Cregjistrimi-i-Organizatave-Jofitimprurese-dhe-Enteve-Publike.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">De-registration of Non-Profit Organizations<\/h2>\n\n\n\n<p><br>To de-register an NPO, the following steps are followed:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>The taxpayer applies to the Court to initiate the de-registration procedure.<\/li><li>Upon receiving notification from the court, the Tax Administration verifies the taxpayer's standing regarding the fulfillment of legal obligations (declarations and payments). When a taxpayer has the status \"Application for De-registration,\" they can generate the final payroll even in the middle of a tax period via e-filing.<\/li><li>The Tax Administration notifies the Court of the above (confirming or opposing the de-registration).<\/li><\/ul>\n\n\n\n<p>In case of an objection by the Tax Administration, the Court does not proceed with the de-registration of the entity until all outstanding liabilities are settled.<\/p>\n\n\n\n<p>In case of confirmation by the Tax Administration, the Court proceeds with the de-registration of the entity, and its decision is used by the Tax Administration to finalize the de-registration in the Tax System. The date of de-registration in the Tax System is the date specified in the Court Decision.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">De-registration of Public Entities<\/h2>\n\n\n\n<p>To de-register a Public Entity, the following steps are followed:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Upon receiving the decision or sub-legal act for the closure of a Public Entity, its representative submits the decision to the tax authorities.<\/li><li>The Tax Administration verifies the taxpayer's standing regarding the fulfillment of legal obligations (declarations and payments). When a taxpayer has the status \"Application for De-registration,\" they can generate the final payroll even in the middle of a tax period via e-filing.<\/li><li>The Tax Administration confirms or opposes the de-registration depending on the fulfillment of these legal obligations.<\/li><\/ul>\n\n\n\n<p>In case of an objection, the Tax Administration does not proceed with the de-registration of the entity until the tax liabilities are settled.<\/p>\n\n\n\n<p>In case of confirmation, the Tax Administration proceeds with the de-registration of the entity from the Tax System. The date of de-registration in the Tax System is the date of the Decision.<\/p>\n\n\n\n<p>Source: <a href=\"https:\/\/www.tatime.gov.al\/c\/5\/77\/88\/regjistrimi\" target=\"_blank\" rel=\"noreferrer noopener\">General Directorate of Taxes.<\/a><\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Do you have a question?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Do not hesitate to <a href=\"https:\/\/alprofitconsult.al\/en\/contact\/\" target=\"_self\">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":"<p>\u00c7regjistrimi i Organizatave Jofitimprur\u00ebse P\u00ebr \u00e7regjistrimin e nj\u00eb OJF-je ndiqen hapat si m\u00eb posht\u00eb: Tatimpaguesi aplikon n\u00eb Gjykat\u00eb p\u00ebr fillimin e procedur\u00ebs s\u00eb \u00e7regjistrimit. Pas marrjes s\u00eb njoftimit nga gjykata, Administrata Tatimore verifikon situat\u00ebn e tatimpaguesit n\u00eb lidhje me p\u00ebrmbushjen e detyrimeve ligjore nga ana e tij (deklarimet dhe pagesat). Kur tatimpaguesi \u00ebsht\u00eb me statusin [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":16928,"parent":16016,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-16019","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00c7regjistrimi i Organizatave Jofitimprur\u00ebse dhe Enteve Publike - 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\/non-profit-organization\/life-cycle\/registration-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c7regjistrimi i Organizatave Jofitimprur\u00ebse dhe Enteve Publike - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"\u00c7regjistrimi i Organizatave Jofitimprur\u00ebse P\u00ebr \u00e7regjistrimin e nj\u00eb OJF-je ndiqen hapat si m\u00eb posht\u00eb: Tatimpaguesi aplikon n\u00eb Gjykat\u00eb p\u00ebr fillimin e procedur\u00ebs s\u00eb \u00e7regjistrimit. 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