{"id":1076,"date":"2019-03-24T16:15:30","date_gmt":"2019-03-24T16:15:30","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=1076"},"modified":"2019-03-24T16:15:30","modified_gmt":"2019-03-24T16:15:30","slug":"taxpayers-must-submit-by-march-31-2019-the-profit-tax-payment-declaration-and-the-financial-statements-for-the-2018-fiscal-year","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/tatimpagues-dorezoni-brenda-dates-31-mars-2019-deklaraten-e-pageses-se-tatim-fitimit-dhe-pasqyrat-financiare-per-vitin-fiskal-2018\/","title":{"rendered":"Taxpayers, submit the profit tax declaration and financial statements for the fiscal year 2018 by March 31, 2019."},"content":{"rendered":"<p>The General Directorate of Taxes, in implementation of Law No. 8438, dated December 28, 1998 \u201cOn Income Tax,\u201d as amended; the Minister of Finance's Instruction No. 5, dated January 30, 2006, \u201cOn Income Tax,\u201d as amended; and Council of Ministers\u201c Decision No. 922, dated December 29, 2014 \u201dOn the mandatory filing of tax returns and other tax documents exclusively in electronic form,\u201c as well as the requirements of Law No. 25\/2018 \u201dOn Accounting and Financial Statements,\" reminds you to submit the profit tax payment declaration and financial statements for the 2018 fiscal year.<\/p>\n<p>To avoid any problems that may arise from system overload during the weekend (March 30 \u2013 March 31), The General Directorate of Taxes encourages you to take the necessary measures to file and submit your corporate income tax return and financial statements for the 2018 fiscal year by March 29, 2019, a calendar Friday.<\/p>\n<p>The taxpayer must submit the Profit Tax Return form in the model approved by directive. This form is completed in accordance with the explanatory notes.<\/p>\n<p>Likewise, he submits only electronically to the tax administration the accounting balance sheet together with the financial statements and their annexes, specifically:<\/p>\n<ul>\n<li>Balance sheet (assets, liabilities, and equity)<\/li>\n<li>Income and Expense Statement<\/li>\n<li>Statement of Changes in Equity, Statement of Cash Flows, or Statement of Cash Flow<\/li>\n<li>Annex for explanatory explanations<\/li>\n<\/ul>\n<p>Report of the company's authorized expert (when this report is required under Law No. 10091 of March 5, 2009 \u201cOn Legal Audit, the Organization of the Registered Public Accounting Profession and the Chartered Accountant Profession,\u201d Article 41 \u201cLegal entities required to undergo a statutory audit of their financial statements,\u201d or in implementing regulations).<\/p>\n<p>The additional documentation required under Law No. 9920 of May 19, 2008 \u201cOn Tax Procedures in the Republic of Albania,\u201d Article 60, which will be submitted electronically together with the financial statements, is:<\/p>\n<ul>\n<li>The lease agreement for the rented premises or the proof of ownership for the property.<\/li>\n<li>Inventory of goods for sale as of December 31, 2018 (analytical)<\/li>\n<li>Inventory of owned transportation equipment<\/li>\n<li>Schedule of material long-term assets<\/li>\n<\/ul>\n<p>Financial statements (statements of assets, liabilities, and equity), income and expense statement, statement of changes in equity, statement of cash flows, the statement of tangible long-term assets, will be submitted electronically in PDF (scanned) and Excel formats.<\/p>\n<p>Financial statements submitted in PDF (scanned) format must be signed and stamped by the company's administrator.<\/p>\n<p>They will be submitted electronically only in PDF format (scanned): the annex for explanatory notes, the report of the company's authorized expert, the lease agreements for rented premises, the proof of ownership for owned facilities, and the inventory of owned vehicles.<\/p>\n<p>The inventory of goods for sale as of December 31, 2018 (analytical) will be declared in the taxpayer's possible version, provided that the declared version is unchangeable.<\/p>\n<p>For information and assistance, you can visit the Taxpayers' Service counters or call the Call Center's toll-free number. <strong>0800 00 02<\/strong>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Drejtoria e P\u00ebrgjithme e Tatimeve, n\u00eb zbatim t\u00eb ligjit nr. 8438, dat\u00eb 28.12.1998 &#8220;P\u00ebr tatimin mbi t\u00eb ardhurat&#8221;, i ndryshuar, Udh\u00ebzimit t\u00eb Ministrit t\u00eb Financave nr.5, dat\u00eb 30.01.2006, &#8220;P\u00ebr tatimin mbi t\u00eb ardhurat&#8221;, i ndryshuar, VKM-s\u00eb Nr. 922 dat\u00eb 29.12.2014 &#8220;P\u00ebr deklarimin e detyruesh\u00ebm t\u00eb deklaratave tatimore dhe t\u00eb dokumenteve t\u00eb tjera tatimore, vet\u00ebm n\u00ebp\u00ebrmjet [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":898,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[61,100],"tags":[68,96,89,69],"class_list":["post-1076","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-accounting","category-tatime","tag-njoftime","tag-pasqyra-financiare","tag-tatim-fitimi","tag-tatime"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tatimpagues dor\u00ebzoni brenda dat\u00ebs 31 Mars 2019 deklarat\u00ebn e pages\u00ebs s\u00eb tatim fitimit dhe pasqyrat financiare p\u00ebr vitin fiskal 2018 - 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\" 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