{"id":1216,"date":"2019-06-08T17:53:00","date_gmt":"2019-06-08T17:53:00","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=1216"},"modified":"2019-06-08T17:53:00","modified_gmt":"2019-06-08T17:53:00","slug":"deklarimi-dhe-pagesa","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/deklarimi-dhe-pagesa\/","title":{"rendered":"Declaration and payment"},"content":{"rendered":"
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General Information<\/h1>\n<\/div>\n
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How to report annual information?<\/strong>
\nWith the creation of an enterprise, the obligation arises to complete declarations according to the tax responsibilities for which the taxpayer is registered (corporate income tax, VAT, social and health insurance, personal income tax from employment, as well as other taxes\/fees depending on the business's object of activity). Declarations are prepared according to the forms approved by instruction of the Minister of Finance.<\/p>\n

Deklarata e t\u00eb ardhurave t\u00eb tatueshme plot\u00ebsohet dhe dor\u00ebzohet n\u00eb baza vjetore. \u00c7do tatimpagues p\u00ebrgatit deklarat\u00ebn vjetore t\u00eb t\u00eb ardhurave t\u00eb tatueshme dhe e paraqet at\u00eb pran\u00eb administrat\u00ebs tatimore brenda dat\u00ebs 31 Mars t\u00eb vitit pasardh\u00ebs, duke paraqitur n\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb Pasqyrat Financiare t\u00eb Shoq\u00ebris\u00eb, si dhe \u00e7do t\u00eb dh\u00ebn\u00eb tjet\u00ebr t\u00eb p\u00ebrcaktuar n\u00eb udh\u00ebzimin e Ministrit t\u00eb Financave n\u00eb zbatim t\u00eb Ligjit Nr. 8438, dat\u00eb 28.12.1998 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d i ndryshuar.<\/p>\n

This information is subject to self-declaration, which must be completed and paid by the taxpayer into the tax authorities' account at the time of submitting the annual taxable income declaration. Every taxpayer self-declares the amount of the tax liability or contribution, without waiting for an assessment, notice, or request from the tax administration, and pays the tax to the tax authorities' account.<\/p>\n

The information included in the annual taxable income declaration contains data for the purpose of calculating taxable income (financial statements).
\nThe Balance Sheet is one of the financial statements that shows the financial position (assets, liabilities, and equity) of a reporting entity on a specific date.<\/p>\n

The Income and Expense Statement is another financial statement that shows the economic performance (income, expenses, and profit\/loss) of a reporting entity during an accounting period.<\/p>\n

The Statement of Changes in Net Equity shows the changes in the equity of a reporting entity during an accounting period, etc. (in accordance with the law \u201cOn accounting and financial statements\u201d).<\/p>\n

The request for information is broad and contains every possible and necessary piece of information to make a tax assessment of the taxpayer as well as their related parties, which will serve in calculating the taxable income for tax purposes.<\/p>\n

Importance of Reporting Accuracy<\/strong>
\nDue to the very important role that the reported information has for the taxpayer, which also brings effects for third parties, it is important that all annual information is reported accurately and on time.<\/p>\n

The Tax Administration, through taxpayer declarations and all other legal mechanisms, receives important information from third parties, from employers, as well as from all other related parties that fulfill the legal reporting obligation. During its work, the tax administration analyzes this information received from taxpayers and from related parties, concluding with a tax assessment.<\/p>\n

What information must be reported?<\/strong><\/p>\n

The taxpayer makes available to the tax administration the books, records, information, and documents necessary to perform the accurate calculation of their tax liabilities.
\nUpon the request of the tax administration, the taxpayer provides additional explanations, orally or in writing. This obligation includes, but is not limited to:<\/p>\n