{"id":19213,"date":"2024-05-06T09:15:00","date_gmt":"2024-05-06T09:15:00","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=19213"},"modified":"2024-05-06T09:15:01","modified_gmt":"2024-05-06T09:15:01","slug":"notice-of-the-possibility-of-reviewing-tax-assessments-by-the-general-directorate-of-taxes","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/njoftim-per-mundesine-e-rishikimit-te-kesteve-te-tatimit-nga-drejtoria-e-pergjithshme-e-tatimeve\/","title":{"rendered":"Notice regarding the possibility of reviewing tax installments by the General Directorate of Taxes."},"content":{"rendered":"

The General Directorate of Taxes, through a notification<\/a> On its official website, it has informed taxpayers about the possibility of requesting a reassessment of the advance payments of corporate income tax. Below you will find the full notice:<\/p>\n\n\n\n

\u201cClarification on certain news that has caused misunderstandings about the business.<\/h1>\n\n\n\n

DPT: The installment calculation also takes taxpayers' expenses into account.<\/strong><\/p>\n\n\n\n

\n

\u00a0<\/strong>
\u201cWe instruct taxpayers that in the event of an incorrect declaration on their part, they should contact the relevant Regional Directors for installment reviews in order to ensure fair taxation.\u201d<\/strong><\/p>\n<\/blockquote>\n\n\n\n

With the primary goal of keeping taxpayers and the general public well-informed and to prevent misinformation in the media, the Tax Administration clarifies that the calculation of the preliminary installments of the Income Tax for the year 2024, for professional services, is based on % of the self-declared profit for 2023.

Since 2024 is the first year of implementation of the new law, the installments are based on the 2023 profit declaration, for which the declaration is made in accordance with the provisions of the old \u201cIncome Tax\u201d law.<\/p>\n\n\n\n

\n

We emphasize that the optional 30% apriori recognition of expenses for taxpayers engaged in \u201cprofessional services\u201d applies under the new Law only to the 2024 income declaration, which is due by March 31, 2025. This does not mean that in the calculation of the preliminary installments for 2024, the expenses incurred by taxpayers are not recognized, as the calculation is based on the self-declared 2023 profit and profit is calculated as the result of actual revenues and expenses incurred.<\/p>\n<\/blockquote>\n\n\n\n

There is no technical possibility that the 2024 advance installments can be calculated on the 2024 profit. Therefore, as the Law stipulates, the advance installments will be calculated on the profit of the previous year.

We advise any taxpayer who claims that the 2024 preliminary installment is too high or in the event of an incorrect declaration on their part, to submit a request for a review of the installments to the relevant Regional Tax Directorate, which will prioritize any request for this purpose, for fair taxation in accordance with the law.\u201d<\/p>\n\n\n\n

Read morevery much<\/a> https:\/\/alprofitconsult.al\/dispozita-te-mbledhjes-se-tatimit-mbi-fitimin-ndryshimet-ligjore-pas-janar-2024\/ <\/a>on the method of calculating tax installments, declaration, and the right to request a review of profit tax installments.<\/p>\n\n\n

Do you have a question?<\/h3>

Do not hesitate to 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":"

Drejtoria e P\u00ebrgjithshme e Tatimeve, n\u00ebp\u00ebrmjet nj\u00eb njoftimi n\u00eb faqen zyrtare t\u00eb saj, ka b\u00ebr\u00eb me dije tatimpaguesit mbi mund\u00ebsin\u00eb e k\u00ebrkes\u00ebs p\u00ebr rivler\u00ebsimin e k\u00ebsteve t\u00eb parapagimit t\u00eb tatim fitimit. M\u00eb posht\u00eb do t\u00eb gjeni njoftimin e plot\u00eb: “Sqarim mbi disa lajme, q\u00eb kan\u00eb krijuar keqkuptime p\u00ebr Biznesin DPT: P\u00ebrllogaritja e k\u00ebsteve njeh edhe […]<\/p>\n","protected":false},"author":1,"featured_media":19214,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[70,503,497,85,79,439,502],"class_list":["post-19213","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-alprofitconsult","tag-kerkese-per-rishikim","tag-kestet-e-parapagimit","tag-ndryshime-ligjore","tag-njoftimedpt","tag-tatimi-i-ri-mbi-te-ardhurat","tag-tatimi-mbi-fitimin"],"yoast_head":"\nNjoftim p\u00ebr mund\u00ebsin\u00eb e rishikimit t\u00eb k\u00ebsteve t\u00eb tatimit nga Drejtoria e P\u00ebrgjithshme e Tatimeve. - 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\/notice-of-the-possibility-of-reviewing-tax-assessments-by-the-general-directorate-of-taxes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Njoftim p\u00ebr mund\u00ebsin\u00eb e rishikimit t\u00eb k\u00ebsteve t\u00eb tatimit nga Drejtoria e P\u00ebrgjithshme e Tatimeve.\" \/>\n<meta property=\"og:description\" content=\"Drejtoria e P\u00ebrgjithshme e Tatimeve, n\u00ebp\u00ebrmjet nj\u00eb njoftimi n\u00eb faqen zyrtare t\u00eb saj, ka b\u00ebr\u00eb me dije tatimpaguesit mbi mund\u00ebsin\u00eb e k\u00ebrkes\u00ebs p\u00ebr rivler\u00ebsimin e k\u00ebsteve t\u00eb parapagimit t\u00eb tatim fitimit. M\u00eb posht\u00eb do t\u00eb gjeni njoftimin e plot\u00eb: “Sqarim mbi disa lajme, q\u00eb kan\u00eb krijuar keqkuptime p\u00ebr Biznesin DPT: P\u00ebrllogaritja e k\u00ebsteve njeh edhe […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alprofitconsult.al\/en\/notice-of-the-possibility-of-reviewing-tax-assessments-by-the-general-directorate-of-taxes\/\" \/>\n<meta property=\"og:site_name\" content=\"AlProfit Consult\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-05-06T09:15:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-06T09:15:01+00:00\" \/>\n<meta property=\"og:image\" 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