{"id":1087,"date":"2019-04-11T19:18:51","date_gmt":"2019-04-11T19:18:51","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=1087"},"modified":"2019-04-11T19:18:51","modified_gmt":"2019-04-11T19:18:51","slug":"on-the-change-of-tax-liability-that-is-considered-a-zero-value-credit","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/mbi-ndryshimin-e-detyrimit-tatimor-qe-konsiderohet-si-kredi-me-vlere-zero\/","title":{"rendered":"On the change of tax liability deemed to be a zero-value credit"},"content":{"rendered":"
\n

The General Directorate of Taxes brings to the attention of taxpayers that, based on Law No. 9920 of May 19, 2008, \u201cOn Tax Procedures in the Republic of Albania,\u201c as amended, as well as Instruction No. 10, dated March 15, 2019 \u201cOn certain additions and amendments to Instruction No. 24, dated 02.09.2008, \u201dOn Tax Procedures in the Republic of Albania,\u201d as amended, the amount of the tax liability payable or the amount of the credit surplus, up to 1,000 (one thousand) lek\u00eb, which has arisen as a result of an assessment carried out by the Tax Administration, is treated as a zero-value liability or credit.<\/p>\n

The above rule applies only to tax liabilities assessed by the Tax Administration. <\/strong><\/p>\n

For self-assessed tax liabilities of any amount or type, the taxpayer must pay the tax liability within the legally applicable deadlines.<\/p>\n

Full announcement on the official DPT website. https:\/\/www.tatime.gov.al\/d\/8\/45\/45\/947\/mbi-ndryshimin-e-detyrimit-tatimor-qe-konsiderohet-si-kredi-me-vlere-zero<\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

Drejtoria e P\u00ebrgjithshme e Tatimeve sjell n\u00eb v\u00ebmendje t\u00eb tatimpaguesve se bazuar \u00a0n\u00eb ligjin nr. 9920 dat\u00eb 19.05.2008, \u201cP\u00ebr procedurat tatimore n\u00eb RSH, i ndryshuar, si dhe udh\u00ebzimit 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, shuma e detyrimit […]<\/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":[79,88,69],"class_list":["post-1087","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","tag-njoftimedpt","tag-procedura","tag-tatime"],"yoast_head":"\nMbi ndryshimin e detyrimit tatimor q\u00eb konsiderohet si kredi me vler\u00eb zero - 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