{"id":18077,"date":"2023-07-31T07:23:44","date_gmt":"2023-07-31T07:23:44","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18077"},"modified":"2023-07-31T07:24:34","modified_gmt":"2023-07-31T07:24:34","slug":"tax-evasion-and-cash-payments-or-collections","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/evazioni-tatimor-dhe-pagesat-ose-arketimet-me-para-ne-dore\/","title":{"rendered":"Tax evasion and cash payments or receipts"},"content":{"rendered":"

Tax evasion<\/h2>\n\n\n\n

Term \u201ctax evasion\u201d<\/a> includes the intentional concealment or evasion of tax obligations, through the non-submission of documents or failure to declare data (e.g., sales or realized income), the falsification of accounting and tax documentation, obtaining falsified documents to fictionally increase business expenses or deductible VAT, leading to the inaccurate calculation of the tax amount.<\/p>\n\n\n\n

The concealment of income, with the intent to hide or evade payment of tax obligations, is also considered tax evasion. Taxpayers found to have committed these violations are subject to the applicable provisions of law. No. 9920, dated 19.05.2008<\/a> \u201cFor tax procedures in the Republic of Albania,\u201d as amended.<\/p>\n\n\n\n

The withholding agent of tax, the agent of taxes or duties, if found to have committed tax evasion, shall be required to pay a fine in the following amounts:<\/p>\n\n\n\n