{"id":4042,"date":"2019-10-04T18:24:36","date_gmt":"2019-10-04T18:24:36","guid":{"rendered":"http:\/\/alprofitconsult.al\/?p=4042"},"modified":"2019-10-04T18:24:36","modified_gmt":"2019-10-04T18:24:36","slug":"reminder-for-taxpayers-about-the-legal-obligation-to-open-a-bank-account-by-october-26","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/kujtese-per-tatimpaguesit-mbi-detyrimin-ligjor-per-te-hapur-llogari-bankare-deri-me-26-tetor\/","title":{"rendered":"Reminder to taxpayers about the legal obligation to open bank accounts by October 26"},"content":{"rendered":"<p>In clarification of the recent legal changes regarding the obligation of taxpayers to open bank accounts, we note that the entities covered are:<\/p>\n<ul>\n<li>individual taxpayers who are traders, registered for value-added tax;<\/li>\n<li>legal entities that are taxpayers, regardless of the turnover they generate;<\/li>\n<li>Nonprofit organizations registered with the tax authority.<\/li>\n<\/ul>\n<p>Given the ambiguities that have arisen regarding the above legal obligation, we provide a more detailed explanation as follows:<\/p>\n<p>1. Natural person traders who are simultaneously registered for Value Added Tax \u2013 from the minimum registration threshold for VAT of 2,000,000 lek\u00eb per year, or if they exercise a liberal profession \u2013 are subject to the above provision;<\/p>\n<p>2. Legal entities and nonprofit organizations, regardless of their turnover, are also required to have a bank account and to declare it to the Tax Administration.<\/p>\n<p>The aforementioned taxpayers, registered with the National Business Center\/Tax Administration, are required to open a bank account no later than 90 days after this Law takes effect and to declare it to the Tax Administration. <strong>This deadline is October 26.<\/strong><\/p>\n<p><strong>The Tax Administration announces that as of October 15, you will be able to submit this information, by completing it.<\/strong><strong>\u00eb<\/strong><strong>Submitted to your electronic filing account on E-filing.<\/strong><\/p>\n<p>New taxpayers are required to open the business\/organization's bank account no later than 20 calendar days from the day after registration with the Business Registration Center\/Tax Administration and to report it in the same manner to the Tax Administration.<\/p>\n<p><strong>We emphasize that only currently registered sole traders who are not registered for value-added tax are exempt from the obligation to open and declare their bank account information to the Tax Administration. <\/strong><\/p>\n<p><strong>\u00a0<\/strong><strong>If these entities register for Value Added Tax at a later time, they are required to open and declare the bank account with the Tax Administration.<\/strong><\/p>\n<p>In the event of non-compliance with the aforementioned tax obligation, Law No. 31\/2019 \u201cOn Certain Amendments to Law No. 9920, dated May 19, 2008, \u201cOn Tax Procedures in the Republic of Albania,\u201d\" as amended, provides for penalties for taxpayers.<\/p>\n<p>The Tax Administration urges taxpayers subject to these legal provisions to voluntarily fulfill this legal obligation within the deadlines.<\/p>\n<p>Source: <a href=\"https:\/\/www.tatime.gov.al\/d\/8\/45\/45\/1178\/kujtese-per-tatimpaguesit-mbi-detyrimin-ligjor-per-te-hapur-llogari-bankare-deri-me-26-tetor\">General Directorate of Taxes.<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>N\u00eb sqarim t\u00eb ndryshimeve t\u00eb fundit ligjore, mbi detyrimin e tatimpaguesve p\u00ebr t\u00eb hapur llogari bankare, sjellim n\u00eb v\u00ebmendje se subjekte t\u00eb p\u00ebrfshira jan\u00eb: tatimpaguesit persona fizik\u00eb tregtar\u00eb, t\u00eb regjistruar p\u00ebr tatimin mbi vler\u00ebn e shtuar; tatimpaguesit persona juridik\u00eb, pavar\u00ebsisht nga qarkullimi q\u00eb realizojn\u00eb; organizatat jofitimprur\u00ebse t\u00eb regjistruara n\u00eb organin tatimor. Nisur nga paqart\u00ebsit\u00eb e [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":982,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[70,136,79,109],"class_list":["post-4042","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","tag-alprofitconsult","tag-llogari-bankare","tag-njoftimedpt","tag-zyre-kontabiliteti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Kujtes\u00eb p\u00ebr tatimpaguesit mbi detyrimin ligjor p\u00ebr t\u00eb hapur llogari bankare deri m\u00eb 26 Tetor - 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\/reminder-for-taxpayers-about-the-legal-obligation-to-open-a-bank-account-by-october-26\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kujtes\u00eb p\u00ebr tatimpaguesit mbi detyrimin ligjor p\u00ebr t\u00eb hapur llogari bankare deri m\u00eb 26 Tetor\" \/>\n<meta property=\"og:description\" content=\"N\u00eb sqarim t\u00eb ndryshimeve t\u00eb fundit ligjore, mbi detyrimin e tatimpaguesve p\u00ebr t\u00eb hapur llogari bankare, sjellim n\u00eb v\u00ebmendje se subjekte t\u00eb p\u00ebrfshira jan\u00eb: tatimpaguesit persona fizik\u00eb tregtar\u00eb, t\u00eb regjistruar p\u00ebr tatimin mbi vler\u00ebn e shtuar; tatimpaguesit persona juridik\u00eb, pavar\u00ebsisht nga qarkullimi q\u00eb realizojn\u00eb; organizatat jofitimprur\u00ebse t\u00eb regjistruara n\u00eb organin tatimor. 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