{"id":2300,"date":"2019-07-23T09:04:27","date_gmt":"2019-07-23T09:04:27","guid":{"rendered":"http:\/\/alprofitconsult.al\/?p=2300"},"modified":"2019-07-23T09:04:27","modified_gmt":"2019-07-23T09:04:27","slug":"tax-administration-taxpayers-and-citizens-know-the-law","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/administrata-tatimore-tatimpaguesve-dhe-qytetareve-njihni-ligjin\/","title":{"rendered":"Tax Administration \u2013 Taxpayers and Citizens: Know the Law!"},"content":{"rendered":"<p>As inspections by the Field Monitoring Units continue, the Tax Administration will continuously bring to the attention of taxpayers and citizens the legal provisions regarding various violations of tax procedures, as provided for by law.<strong>in Law No. 9920 dated May 19, 2008 \u201cOn Tax Procedures in the Republic of Albania\u201d, i <\/strong>changed.<\/p>\n<ul>\n<li>For failure to issue a tax invoice (first case detected) \u2013 a fine of 50,000 (fifty thousand) lek and, in addition to the fine, for taxpayers registered for VAT a tax assessment is made for the last three months using the alternative methods provided for in Articles 71 and 72 of the law \u2013 (Article 122, paragraph b.i)<\/li>\n<li>For failure to issue a tax invoice (second detected case) \u2013 in addition to a fine of 50,000 (fifty thousand) lek, the activity at the location where the violation was detected is suspended for 30 calendar days;<\/li>\n<li>For issuing a non-tax invoice (with elements not specified by law) \u2013 a fine of 50,000 (fifty thousand) lek. (Article 122, paragraph c)<\/li>\n<li>For issuing a coupon with a value different from the declared\/posted price \u2013 a fine of 50,000 (fifty thousand) lek. (Article 122, point c)<\/li>\n<li>For sales without a tax invoice \u2013 a penalty equal to 100 percent of the undeclared tax resulting from failure to issue an invoice, in addition to the tax and interest charges calculated. (Article 124(1)). If a repeat offense is detected, in addition to the above fine, the following measures are also taken:<\/li>\n<li>The taxpayer who is not registered for VAT, at the moment a repeated violation is detected under this article, is registered for VAT.<\/li>\n<li>The taxpayer registered for VAT and simplified profit tax, upon the determination of a repeated violation under this article, is registered for income tax.<\/li>\n<li>For failure to post the price list \u2013 a fine of 100,000 (one hundred thousand) lek\u00eb for profit tax payers and 50,000 (fifty thousand) lek\u00eb for other taxpayers, in accordance with the provisions of Article 130, distinguishing between Large and Small Businesses.<\/li>\n<li>The taxpayer who fails to keep the tax records and documentation required by this law shall be fined 10,000 lek\u00eb, for each violation, in cases where it is classified as a small business, and 50,000 lek\u00eb for each violation, in cases where it is classified as another type of business. (Article 118)<\/li>\n<li>If a taxpayer's operations are blocked by the tax administration and he removes the distinguishing signs posted to indicate the block, all of his goods will be confiscated.<\/li>\n<li>The taxpayer who, directly or indirectly, obstructs the exercise of the tax administration's rights to tax control or investigation is subject to a fine of 100,000 lek\u00eb for small businesses and 1,000,000 lek\u00eb for other businesses.<\/li>\n<\/ul>\n<p>We bring to the attention of citizens that it is their right and obligation to request a tax invoice for every good or service they pay for. With every payment you make, you pay the VAT; if you don't receive a tax receipt, your money ends up in the pockets of unregistered businesses that don't declare it.<\/p>\n<p>We need to stand together in the fight against informality to ensure fair competition in the market and the rights of every citizen.<\/p>\n<p>Source: <a href=\"https:\/\/www.tatime.gov.al\/d\/8\/45\/45\/1015\/administrata-tatimore-tatimpaguesve-dhe-qytetareve-njihni-ligjin\">General Directorate of Taxes. <\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Nd\u00ebrsa vijojn\u00eb kontrollet nga Strukturat e Monitorimit n\u00eb Terren, Administrata Tatimore do t\u00eb sjell\u00eb vazhdimisht n\u00eb v\u00ebmendje t\u00eb tatimpaguesve dhe qytetar\u00ebve rregullimet ligjore p\u00ebr shkelje t\u00eb ndryshme t\u00eb procedurave Tatimore, sipas parashikimit t\u00eb Ligjin nr.9920 dat\u00eb 19.05.2008 \u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar. P\u00ebr mosl\u00ebshim kuponi tatimor (rasti par\u00eb i konstatuar) &#8211; [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2302,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[61,47],"tags":[68,99,105,69,109],"class_list":["post-2300","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-accounting","category-news","tag-njoftime","tag-projekte","tag-sherbime-kontabel","tag-tatime","tag-zyre-kontabiliteti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Administrata Tatimore \u2013 Tatimpaguesve dhe qytetar\u00ebve: Njihni Ligjin! - 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\/tax-administration-taxpayers-and-citizens-know-the-law\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Administrata Tatimore \u2013 Tatimpaguesve dhe qytetar\u00ebve: Njihni Ligjin! - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Nd\u00ebrsa vijojn\u00eb kontrollet nga Strukturat e Monitorimit n\u00eb Terren, Administrata Tatimore do t\u00eb sjell\u00eb vazhdimisht n\u00eb v\u00ebmendje t\u00eb tatimpaguesve dhe qytetar\u00ebve rregullimet ligjore p\u00ebr shkelje t\u00eb ndryshme t\u00eb procedurave Tatimore, sipas parashikimit t\u00eb Ligjin nr.9920 dat\u00eb 19.05.2008 \u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar. 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