{"id":1084,"date":"2019-04-11T19:16:23","date_gmt":"2019-04-11T19:16:23","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=1084"},"modified":"2019-04-11T19:16:23","modified_gmt":"2019-04-11T19:16:23","slug":"on-the-legal-changes-for-offenses-in-the-documentation-of-transactions","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/mbi-ndryshimet-ligjore-per-kundravajtjet-ne-dokumentimin-e-transaksioneve\/","title":{"rendered":"Regarding legal changes for violations in transaction documentation"},"content":{"rendered":"<p>The General Directorate of Taxes, based on Law No. 9920 of May 19, 2008, \u201cOn Tax Procedures in the Republic of Albania,\u201c as amended, and Instruction No. 10, dated March 15, 2019 \u201cOn certain additions and amendments to Instruction No. 24, dated September 2, 2008, \u201dOn tax procedures in the Republic of Albania,\u201d as amended,\" informs that failure to issue the tax invoice, the tax voucher or the VAT invoice is punishable by a fine equal to 100% of the undeclared tax resulting from the failure to issue the invoice, in addition to the tax and late\u2010payment interest calculated and paid in accordance with the provisions of the Law on Tax Procedures or other specific tax laws.<\/p>\n<p>The legal amendment provides relief for the taxpayer if they accept the tax assessment and pay the liability. In this case, the penalty is reduced by 30%.<\/p>\n<p>The Tax Administration will apply the penalty reduction upon submission of a written request, accompanied by the payment order issued by the taxpayer to the relevant DRT.<\/p>\n<p><strong>DPT points out that this relief applies only to fines in cases of violations related to the issuance of tax invoices, tax receipts, and the documentation of transactions. <\/strong><\/p>\n<p>Full announcement on the official DPT website. <a href=\"https:\/\/www.tatime.gov.al\/d\/8\/45\/45\/943\/mbi-ndryshimet-ligjore-per-kundravajtjet-ne-dokumentimin-e-transaksioneve\">https:\/\/www.tatime.gov.al\/d\/8\/45\/45\/943\/mbi-ndryshimet-ligjore-per-kundravajtjet-ne-dokumentimin-e-transaksioneve<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Drejtoria e P\u00ebrgjithshme e Tatimeve bazuar n\u00eb ligjin nr.9920 dat\u00eb 19.05.2008, \u201cP\u00ebr procedurat tatimore n\u00eb RSH, i ndryshuar, si dhe udh\u00ebzimi nr. 10, dat\u00eb 15.03.2019 \u201cP\u00ebr disa shtesa dhe ndryshime n\u00eb udh\u00ebzimin nr. 24, dat\u00eb 02.09.2008, \u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar\u201d, njofton se mosl\u00ebshimi i fatur\u00ebs tatimore, d\u00ebftes\u00ebs tatimore apo \u0456 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":982,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100],"tags":[85,68,79,88],"class_list":["post-1084","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","tag-ndryshime-ligjore","tag-njoftime","tag-njoftimedpt","tag-procedura"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6.1 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Mbi ndryshimet ligjore p\u00ebr kundravajtjet n\u00eb dokumentimin e 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