{"id":1035,"date":"2019-02-23T09:35:00","date_gmt":"2019-02-23T09:35:00","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=1035"},"modified":"2019-02-23T09:35:00","modified_gmt":"2019-02-23T09:35:00","slug":"taxpayers-consult-the-list-of-passive-entities-and-active-farmers-for-the-transactions-you-carry-out","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/tatimpagues-konsultoni-listen-e-subjekteve-pasive-dhe-te-fermereve-aktive-per-transaksionet-qe-kryeni\/","title":{"rendered":"Taxpayers, consult the list of passive subjects and active farmers for the transactions you carry out."},"content":{"rendered":"<p>The General Directorate of Taxation, through a notice on its official website, informs taxpayers to exercise caution in transactions that may be carried out with entities in passive status. The General Directorate of Taxes informs taxpayers about the possibility of accessing the list of entities with passive status and the penalties that apply in these cases. Below you will find the full notice.<\/p>\n<div class=\"right open-content\">\n<div class=\"zhvillimi\">\n<div class=\"tekst\">\n<p>The General Directorate of Taxes informs taxpayers that every day it publishes on its official website the updated list of passive entities as well as the list of active farmers.<\/p>\n<p>The list of passive entities is published so that third parties are informed not to carry out sale transactions\/ purchase transactions with entities included in the passive register, since under the latest amendments to the 2019 Fiscal Package any transaction carried out with entities holding passive status is considered an administrative violation.<\/p>\n<p>Specifically in Article 44, paragraph 7, of Law No. 9920 dated 19.05.2008 \u201cOn Tax Procedures,\u201d as amended: \u201cAny transaction carried out by taxpayers, natural or legal persons, traders who are on the passive register, is considered an administrative violation and is punishable as follows:<\/p>\n<ul>\n<li>For the seller who is on the passive register, a tax assessment and penalty are imposed, in accordance with Article 116 of this law.;<\/li>\n<li>For the buyer, a tax assessment for failure to recognize deductible and expensed VAT.<\/li>\n<\/ul>\n<p>Any transaction carried out by active taxpayers, whether natural persons or trading legal entities, with taxpayers on the passive register is considered an administrative violation and is punishable as follows:<\/p>\n<ul>\n<li>active seller, in accordance with paragraph 2 of Article 128 of this law. This penalty does not apply in cases where, for technical reasons, the list of taxpayers in the passive register has not been updated by the tax administration.;<\/li>\n<li>the purchaser in the passive register, with a tax assessment of the liability and penalty, in accordance with Article 116 of this law.<\/li>\n<\/ul>\n<p><strong>You can find the list of passive subjects by clicking the link.<\/strong>: <a href=\"https:\/\/bit.ly\/2ziZyI6\">https:\/\/bit.ly\/2ziZyI6<\/a><\/p>\n<p>Taxpayers can also consult the list of active farmers to verify their status for any transactions that may be conducted with these entities. The list is published to assist agricultural and livestock product collectors, since tax invoices cannot be issued to inactive farmers.<\/p>\n<p><strong>You can find the list of active farmers by clicking the link.<\/strong>: <a href=\"https:\/\/bit.ly\/2L3No7C\">https:\/\/bit.ly\/2L3No7C<\/a><\/p>\n<p>For any information or clarification, all taxpayers can also contact the Call Center via the toll-free green number. <strong>0800 00 02<\/strong> From Monday to Thursday, 8:30 AM\u20136:00 PM, and on Friday, 8:30 AM\u20134:00 PM, as well as through the service. <strong>Live Chat<\/strong> in the official record <a href=\"http:\/\/www.tatime.gov.al\">www.tatime.gov.al<\/a><\/p>\n<p>The General Directorate of Taxes remains committed to providing taxpayers with full and accurate information, with the aim of ensuring the proper fulfillment of tax obligations.<\/p>\n<\/div>\n<div class=\"opcione\">\n<div class=\"addthis_inline_share_toolbox\">Link: <a href=\"https:\/\/www.tatime.gov.al\/d\/8\/45\/45\/890\/tatimpagues-konsultoni-listen-e-subjekteve-pasive-dhe-te-fermereve-aktive-per-transaksionet-qe-kryeni\">https:\/\/www.tatime.gov.al\/d\/8\/45\/45\/890\/tatimpagues-konsultoni-listen-e-subjekteve-pasive-dhe-te-fermereve-aktive-per-transaksionet-qe-kryeni<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"clearfix\"><\/div>","protected":false},"excerpt":{"rendered":"<p>Drejtoria e P\u00ebrgjithshme e Tatimeve, n\u00ebp\u00ebrmjet nj\u00eb njoftimi n\u00eb faqen zyrtare t\u00eb saj, b\u00ebn me dije Tatimpaguesit p\u00ebr t\u00eb treguar kujdes n\u00eb transaksionet q\u00eb mund t\u00eb kryhen me subjekte n\u00eb status pasiv. DPT infomon tatimpaguesit p\u00ebr mund\u00ebsin\u00eb e njohjes s\u00eb list\u00ebs s\u00eb subjekteve me status pasiv dhe penalitetet q\u00eb aplikohen n\u00eb k\u00ebto raste. M\u00eb posht\u00eb [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":982,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[61,47],"tags":[79,94,88,95,69],"class_list":["post-1035","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-accounting","category-news","tag-njoftimedpt","tag-penalitete","tag-procedura","tag-status-pasiv","tag-tatime"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tatimpagues konsultoni list\u00ebn e subjekteve pasive dhe t\u00eb fermer\u00ebve aktiv\u00eb, p\u00ebr transaksionet q\u00eb kryeni - 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\/taxpayers-consult-the-list-of-passive-entities-and-active-farmers-for-the-transactions-you-carry-out\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tatimpagues konsultoni list\u00ebn e subjekteve pasive dhe t\u00eb fermer\u00ebve aktiv\u00eb, p\u00ebr transaksionet q\u00eb kryeni - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Drejtoria e P\u00ebrgjithshme e Tatimeve, n\u00ebp\u00ebrmjet nj\u00eb njoftimi n\u00eb faqen zyrtare t\u00eb saj, b\u00ebn me dije Tatimpaguesit p\u00ebr t\u00eb treguar kujdes n\u00eb transaksionet q\u00eb mund t\u00eb kryhen me subjekte n\u00eb status pasiv. DPT infomon tatimpaguesit p\u00ebr mund\u00ebsin\u00eb e njohjes s\u00eb list\u00ebs s\u00eb subjekteve me status pasiv dhe penalitetet q\u00eb aplikohen n\u00eb k\u00ebto raste. 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