{"id":4645,"date":"2019-10-26T11:23:24","date_gmt":"2019-10-26T11:23:24","guid":{"rendered":"http:\/\/alprofitconsult.al\/?p=4645"},"modified":"2019-10-26T11:23:24","modified_gmt":"2019-10-26T11:23:24","slug":"the-deadline-for-submitting-bank-statements-is-extended-to-october-28-2019","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/shtyhet-afati-per-depozitimin-e-llogarive-bankare-deri-ne-date-28-tetor-2019\/","title":{"rendered":"The deadline for submitting bank statements has been extended to October 28, 2019."},"content":{"rendered":"<div class=\"tekst\">\n<p><span style=\"text-decoration: underline;\">In clarification of the recent legal changes regarding the obligation of taxpayers to open bank accounts, we bring to your attention once again that<\/span> Subjects involved are:<\/p>\n<ul>\n<li>Individual taxpayers who are merchants active, registered for value-added tax;<\/li>\n<li>Legal entities that are taxpayers, regardless of the turnover they realize;<\/li>\n<li>Non-profit organizations registered with the tax authority.<\/li>\n<\/ul>\n<p>The aforementioned taxpayers, registered with the National Business Center\/ Tax Administration, are obliged to open a bank account and declare it to the Tax Administration by October 28. The deadline is extended to October 28, as October 26 is a holiday. The Tax Administration has informed you that you can submit this data by filling it out in your electronic declaration account on E-filing.<\/p>\n<p>In the \u201ce-Filing My\u201d menu, select the \u201cMy Profile\u201d submenu, and in the \u201cBank Details\u201d section, follow these steps:<\/p>\n<ul>\n<li>In the pop-up window that appears, you need to select the name of your bank;<\/li>\n<li>Fill the box with the IBAN details, making sure to record the correct details;<\/li>\n<li>Select the currency type in which you have your bank account;<\/li>\n<li>Fill Date for which your account is valid;<\/li>\n<li>If you wish, you can upload documents proving the opening of the bank account you are declaring.;<\/li>\n<li>Your data has been saved, and your declaration has been completed successfully.<\/li>\n<\/ul>\n<p>This procedure is repeated for each account you will declare.<\/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>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.<\/p>\n<p>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.<\/p>\n<p>We reiterate once again that taxpayers who are in passive status are not legally obligated to open and declare their bank account details to the Tax Administration. If, in the future, the taxpayer switches to active status, they must then open and declare their bank account to the Tax Administration.<\/p>\n<p><strong>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.<\/strong><\/p>\n<p>The Tax Administration urges taxpayers, who are subjects of these legal provisions, to voluntarily fulfill this legal obligation within the deadlines and avoid penalties.<\/p>\n<\/div>\n<p>Source: <a href=\"https:\/\/www.tatime.gov.al\/d\/8\/45\/45\/1196\/kujtese-per-hapjen-e-llogarise-bankare-shtyhet-afati-deri-me-28-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 edhe nj\u00eb her\u00eb n\u00eb v\u00ebmendje se subjekte t\u00eb p\u00ebrfshira jan\u00eb: Tatimpaguesit persona fizik\u00eb tregtar\u00eb aktiv\u00eb t\u00eb regjistruar p\u00ebr tatimin mbi vler\u00ebn e shtuar; Tatimpaguesit persona juridik\u00eb aktiv\u00eb pavar\u00ebsisht nga qarkullimi q\u00eb realizojn\u00eb; Organizatat jo-fitimprur\u00ebse t\u00eb regjistruara n\u00eb organin [&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":[70,79,69,109],"class_list":["post-4645","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","tag-alprofitconsult","tag-njoftimedpt","tag-tatime","tag-zyre-kontabiliteti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6.1 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Shtyhet 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