{"id":1184,"date":"2019-06-08T16:04:05","date_gmt":"2019-06-08T16:04:05","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=1184"},"modified":"2019-06-08T16:04:05","modified_gmt":"2019-06-08T16:04:05","slug":"tax-procedures-in-the-republic-of-albania","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/procedurat-tatimore-ne-republiken-e-shqiperise\/","title":{"rendered":"Tax Procedures in the Republic of Albania"},"content":{"rendered":"
\n

The Law on Tax Procedures and the implementing regulations issued thereunder govern the procedures for administering tax obligations, the principles of organization and operation of the tax administration in the Republic of Albania, etc.<\/p>\n

This law establishes the basic principles on which the Albanian tax system and its administration are founded. It enshrines taxpayers' rights, which in effect constitute a full counterbalance to their obligations and contributions to state budget revenues.<\/p>\n

The law clearly specifies how taxpayers must maintain documentation for tax purposes.<\/p>\n

Since it establishes the principle of self-assessment as primary in the fulfillment of taxpayers' obligations, the role of the tax administration stands in full equilibrium with it. Thus, in addition to its supportive mission in achieving taxpayers' compliance with their tax obligations, this administration exercises its right of control based solely on one principle: selection based on risk analysis.<\/p>\n

In the interest of ordinary business, with respect to the documentary aspects and the sincerity and credibility of declarations, the law has established graduated administrative measures for those taxpayers who evade the principle of voluntariness in declaring and paying their tax obligations.<\/p>\n

Finally, the law in question has established an efficient appeals system that allows every taxpayer to freely exercise the right to appeal.<\/p>\n

The current Tax Procedure Law, adopted in May 2008, has undergone a series of changes driven by stages of economic development, responding to the executive branch's fiscal policies as well as the needs of the business community.<\/p>\n

With the aim of unifying the treatment of problematic or disputed cases encountered in practice, the General Directorate of Taxes has issued unifying positions or technical decisions.<\/p>\n

Source: General Directorate of Taxes.<\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

Ligji p\u00ebr procedurat tatimore dhe aktet n\u00ebnligjore dal\u00eb n\u00eb zbatim t\u00eb tij rregullojn\u00eb procedurat p\u00ebr administrimin e detyrimeve tatimore, parimet e organizimit e t\u00eb funksionimit t\u00eb administrat\u00ebs tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb etj. Ky ligj, p\u00ebrcakton parimet baz\u00eb mbi t\u00eb cilat mb\u00ebshtetet sistemi tatimor shqiptar, administrimi i tij. Sanksionohen t\u00eb drejtat e tatimpaguesve, q\u00eb n\u00eb […]<\/p>\n","protected":false},"author":1,"featured_media":982,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47],"tags":[],"class_list":["post-1184","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"yoast_head":"\nProcedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb - 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\/tax-procedures-in-the-republic-of-albania\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\" \/>\n<meta property=\"og:description\" content=\"Ligji p\u00ebr procedurat tatimore dhe aktet n\u00ebnligjore dal\u00eb n\u00eb zbatim t\u00eb tij rregullojn\u00eb procedurat p\u00ebr administrimin e detyrimeve tatimore, parimet e organizimit e t\u00eb funksionimit t\u00eb administrat\u00ebs tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb etj. 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