{"id":13264,"date":"2021-03-15T21:01:54","date_gmt":"2021-03-15T21:01:54","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=13264"},"modified":"2021-03-15T21:01:54","modified_gmt":"2021-03-15T21:01:54","slug":"notice-on-the-submission-of-financial-statements-for-the-2020-fiscal-year","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/njoftim-mbi-dorezimin-e-pasqyrave-financiare-per-vitin-fiskal-2020\/","title":{"rendered":"Notice on the submission of financial statements for the 2020 fiscal year"},"content":{"rendered":"<p>The General Directorate of Taxes brings to the attention of taxpayers, in compliance with the law. <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/03\/LIGJ-nr-8438-date-28.12.1998-Per-tatimin-mbi-te-ardhurat-i-ndryshuar.pdf\">No. 8438, dated December 28, 1998, \u201cOn Income Tax\u201d,<\/a> as amended, the Minister of Finance's Directive <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/03\/UDHEZIM-Nr.-5-date-30.01.2006-Per-tatimin-mbi-te-ardhurat-i-ndryshuar.pdf\">No. 5, dated January 30, 2006, \u201cOn Income Tax\u201d<\/a>, as amended, of the Government Decree <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/03\/VKM-Nr.-922-date-29.12.2014-_Per-deklarimin-e-detyrueshem-te-deklaratave-tatimore-dhe-te-dokumenteve-te-tjera-tatimore-vetem-nepermjet-formes-elektronike_.pdf\">No. 922, dated December 29, 2014<\/a> \u201cFor the mandatory filing of tax returns and other tax documents exclusively in electronic form, as well as for the requirements of the law.\u201d<a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/03\/ligj-nr.-25-dt.-10.5.2018.pdf\"> No. 25\/2018 \u201cOn Accounting and Financial Statements\u201d,\u00a0<\/a><strong>by March 31, 2021,<\/strong>\u00a0must submit the profit tax payment declaration and financial statements for the year 2020.<\/p>\n<p>The Profit Tax Return Form, completed in accordance with the explanatory notes to the financial statements, is submitted via e-filing to each taxpayer's electronic filing account. Also, in e-filing, under the Accounting \u2013 Annual Balance sheet menu, the financial statements and their respective annexes are also submitted.<\/p>\n<p>The format of the financial statements and accompanying explanatory notes will be the same as that submitted to the National Registration Center (QKB), specifically:<\/p>\n<ul>\n<li>The balance sheet (assets, liabilities, and equity);<\/li>\n<li>Statement of income and expenses;<\/li>\n<li>Statement of changes in equity, statement of cash flow, or statement of cash movements (cash flow);<\/li>\n<li>Annex for explanatory explanations.<\/li>\n<\/ul>\n<p>Additional documentation required by law. <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/09\/Ligj-Nr.9920-dat\u00eb-19.05.2008-P\u00ebr-pro\u00e7edurat-tatimore-n\u00eb-Republik\u00ebn-e-Shqip\u00ebris\u00eb-i-ndryshuar.pdf\">No. 9920, dated May 19, 2008<\/a> \u201cOn Tax Procedures in the Republic of Albania,\u201d Article 60, and of Law No. <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/03\/LIGJ-nr-8438-date-28.12.1998-Per-tatimin-mbi-te-ardhurat-i-ndryshuar-1.pdf\">8438, dated December 28, 1998<\/a> \u201cFor the income tax,\u201d as amended, the Minister of Finance's Directive <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/03\/UDHEZIM-Nr.-5-date-30.01.2006-Per-tatimin-mbi-te-ardhurat-i-ndryshuar.pdf\">No. 5, dated January 30, 2006<\/a>, \u201cFor the income tax,\u201d as amended, which will be filed electronically together with the financial statements, is:<\/p>\n<ul>\n<li>The lease agreement for the leased premises or the proof of ownership for the property;<\/li>\n<li>Inventory of goods for sale as of December 31, 2020 (analytical);<\/li>\n<li>Inventory of owned transportation equipment;<\/li>\n<li>Schedule of material long-term assets (Building).<\/li>\n<\/ul>\n<p>Required electronic format:<\/p>\n<ul>\n<li>Financial statements (statement of assets, liabilities, and equity), income and expense statement, statement of changes in equity, statement of cash flows, statement of fixed tangible assets, in PDF format (scanned) and in Excel format.<\/li>\n<li>Financial statements submitted in PDF (scanned) format must be signed and stamped by the company's administrator.<\/li>\n<li>The annex with clarifying explanations, the report of the company's authorized expert, the lease agreements for the leased premises, and the proof of ownership for the owned properties, only in PDF format (scanned).<\/li>\n<li>The inventory status of goods for sale as of December 31, 2020 (analytical), the inventory of owned transportation assets, and the statement of tangible long-term assets (Buildings), in Excel format, provided that the declared version remains unchanged.<\/li>\n<\/ul>\n<p>During the submission of the 2020 financial statements, based on Law No. 25\/2018 of May 10, 2018 \u201c<em>For Accounting and Financial Statements<\/em>\u201dArticle 3, point 18, in the Accounting \u2013 Annual Balance sheet menu, you must also declare the required information regarding:<\/p>\n<ol>\n<li>The preparer of financial statements (balance sheet), the employed economist, the licensed certified accountant, or the accounting firm providing accounting services.<\/li>\n<li>The company administrator and his contact number;<\/li>\n<li>The income section.<\/li>\n<\/ol>\n<p>The formats of the financial statements and additional documents are as follows:<\/p>\n<ul>\n<li>Overview of Flows of Direct Monetary Instruments.xlsx<\/li>\n<li>Overview of Indirect Monetary Instrument Flows.xlsx<\/li>\n<li>Statement of Changes in Equity.xlsx<\/li>\n<li>Performance statement (income and expense statement) by function.xlsx<\/li>\n<li>Performance Statement (Income and Expenditure Statement) by Nature.xlsx<\/li>\n<li>Financial Position Statement.xlsx<\/li>\n<li>Format for movable property (vehicle).xlsx<\/li>\n<li>Property (Building) Form.xlsx<\/li>\n<\/ul>\n<p>Download the documents:<\/p>\n<p><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/03\/Format-raportimi-IFRS_Biznes-me-interes-publik.xlsx\">IFRS_Business with Public Interest Reporting Formatting<\/a> <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/03\/Format-raportimi-SKK2_I-Mesem-dhe-i-Madh.xlsx\">SKK2_I Report Format Mid and Large<\/a> <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/03\/Formati-per-Pasuri-te-Luajtshme-Makina.xlsx\">Assets for Movable Property (Cars)<\/a> <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/03\/Formati-per-Pasuri-te-Paluajtshme-Ndertesa.xlsx\">Real Estate Forms (Buildings)<\/a> <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/03\/Formati-raportimit-SKK15_Mikro-dhe-i-Vogel.xlsx\">SKK15_Micro and Small Enterprise Reporting Formats<\/a><\/p>\n<p>For any questions, clarifications, or information, you can contact the Taxpayers' Service at any Regional Directorate, as well as the Call Center at the toll-free number 0800 0002.<\/p>\n<p>Source: <a href=\"https:\/\/www.tatime.gov.al\/d\/8\/45\/45\/1528\/njoftim-mbi-dorezimin-e-pasqyrave-financiare-per-vitin-fiskal-2020\">General Directorate of Taxes.<\/a><\/p>\n<hr \/>\n<p>We are here to help you and always make time to answer any questions you have. Feel free to call or write at any time about any matters we can assist you with.\u00a0\u00a0<a class=\"gdlr-core-button gdlr-core-button-shortcode gdlr-core-button-gradient gdlr-core-button-no-border\" href=\"https:\/\/alprofitconsult.al\/en\/contact\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"gdlr-core-content\">Contact me<\/span><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Drejtoria e P\u00ebrgjithshme e Tatimeve, sjell n\u00eb v\u00ebmendje t\u00eb tatimpaguesve, 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":13272,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100],"tags":[110,144,122,96,89],"class_list":["post-13264","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","tag-afate","tag-bilanci","tag-depozitim-pasqyra-financiare","tag-pasqyra-financiare","tag-tatim-fitimi"],"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>Njoftim mbi dor\u00ebzimin e pasqyrave financiare p\u00ebr vitin fiskal 2020 - 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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