{"id":18286,"date":"2023-10-25T07:16:01","date_gmt":"2023-10-25T07:16:01","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18286"},"modified":"2023-10-25T07:29:34","modified_gmt":"2023-10-25T07:29:34","slug":"corporate-income-tax-general-provisions-for-corporate-income-tax-legal-changes-after-january-2024","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-e-korporates-dispozitat-e-pergjithshme-per-tatimin-mbi-te-ardhurat-e-korporates-ndryshimet-ligjore-pas-janar-2024\/","title":{"rendered":"Corporate Income Tax: General Provisions for Corporate Income Tax: (Legal changes after January 2024)"},"content":{"rendered":"<h2 class=\"wp-block-heading\"><strong>Corporate income tax payer<\/strong><\/h2>\n\n\n\n<p>Every entity is subject to corporate income tax, which mainly includes:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>a) general partnerships;<\/p><p>b) limited partnerships;<\/p><p>c) limited liability companies;<\/p><p>d) joint-stock companies; and<\/p><p>any other entity, including non-resident entities, not covered in letters \u201ca\u201d through \u201cd\u201d of this point, including entities subject to a special tax regime.<\/p><\/blockquote>\n\n\n\n<p>The following entities are exempt from corporate income tax:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>executive, legislative, and judicial bodies of power, established by the Constitution, law, or decision of the Council of Ministers, whose primary activity is the fulfillment of central government functions;<\/li><li>Bank of Albania, Financial Supervision Authority, and Deposit Insurance Agency;<\/li><li>non-bank financial foundations or institutions, established or transferred by decision of the Council of Ministers, which aim to support government development policies through granting credit;<\/li><li>entities that carry out only activities of a religious, humanitarian, charitable, scientific or educational nature, whose assets or profits are not used for the benefit of their organizers or members;<\/li><li>work organizations or chambers of commerce, industry, or agriculture, whose assets or profits are not used for the benefit of an individual or their member;<\/li><li>entities foreseen in international agreements ratified by the Assembly;<\/li><li>Film production houses, licensed and subsidized by the National Cinematography Center.<\/li><\/ul>\n\n\n\n<p>All entities defined in point 2 of this article, except for letters \u201ca\u201d and \u201cb,\u201d regardless of corporate income tax exemption, are required to submit a tax return and financial reporting statements to the tax authorities within the same deadlines as entities subject to corporate income tax.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Residence<\/strong><\/h2>\n\n\n\n<p>An entity is a resident of the Republic of Albania in a tax year if:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>the entity is established in the Republic of Albania, or,<\/li><li>At any time during the tax year, the management and control of the entity's affairs are exercised in the Republic of Albania.<\/li><\/ul>\n\n\n\n<p>In addition to what is provided in point 1 of this article, the management and control of an entity's affairs are considered to be exercised in the Republic of Albania if the meetings of the entity's management board are held in the Republic of Albania or if at least two of the following conditions are met:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Decisions regarding the daily management of the entity are made in the Republic of Albania;<\/li><li>at least 50 percent of the entity's board members or directors are residents of the Republic of Albania;<\/li><li>at least 50 percent of the entity's capital or voting rights are directly or indirectly owned by persons residing in the Republic of Albania.<\/li><\/ul>\n\n\n\n<p>Source: <a href=\"https:\/\/www.tatime.gov.al\/c\/6\/70\/tatimi-mbi-te-ardhurat\" target=\"_blank\" rel=\"noreferrer noopener\">General Directorate of Taxes.<\/a><\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Do you have a question?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Do not hesitate to <a href=\"https:\/\/alprofitconsult.al\/en\/contact\/\" target=\"_self\">contact<\/a> us. We are a team of experts and will be happy to speak with you.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Tatimpaguesi p\u00ebr tatimin mbi t\u00eb ardhurat e korporatave \u00c7do entitet i n\u00ebnshtrohet tatimit mbi t\u00eb ardhurat e korporatave, ku p\u00ebrfshihen kryesisht: a) shoq\u00ebrit\u00eb kolektive; b) shoq\u00ebrit\u00eb komandite; c) shoq\u00ebrit\u00eb me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar; d) shoq\u00ebrit\u00eb aksionare; dhe \u00e7do entitet tjet\u00ebr, p\u00ebrfshir\u00eb entitetet jorezidente, q\u00eb nuk parashikohen n\u00eb shkronjat &#8220;a&#8221; deri &#8220;d&#8221; t\u00eb k\u00ebsaj pike, p\u00ebrfshir\u00eb [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":18288,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[445,212,85,368,89,444],"class_list":["post-18286","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","tag-biznese","tag-fushata","tag-ndryshime-ligjore","tag-shpk","tag-tatim-fitimi","tag-tatimi-mbi-te-ardhurat-e-korporates"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tatimi mbi t\u00eb ardhurat e korporat\u00ebs: Dispozitat e p\u00ebrgjithshme p\u00ebr tatimin mbi t\u00eb ardhurat e korporat\u00ebs: (ndryshimet ligjore pas Janar 2024) - 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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