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Changes in the law "On tax procedures", fines... proportional based on the damage

2023-11-20 14:00:28Biznes SHKRUAR NGA REDAKSIA VOX

Changes in the law "On tax procedures", fines... proportional based on

The Assembly approved in principle in a session of 5 minutes, with 73 votes, the amendments to the law "On tax procedures", which define a series of rules for the exchange of information with the counterpart tax authorities, in order to provide periodic information from the parent companies of the groups international companies that have branches or subsidiaries operating in Albania.

Also, the procedures related to double taxation elimination agreements are clarified, so that there is more good administration in this area.

Through the amendments, it is proposed to adjust the form of calculation of the penalty for non-payment of tax installments on corporate profit and on personal income, in accordance with the principle of proportionality, based on which the penalty must be in accordance with the effect it has produced on the budget of the state, the failure to pay the tax liability on time, establishing the calculation of the fine as for all other unpaid tax liabilities, at the rate of 0.06 percent of the amount of the unpaid liability for each day during which the payment was not made, for a period not longer than 365 calendar days.

In the same line follows the principle of maintaining the proportionality of punishments, in accordance with the tax violation, related to the violations for the non-issuance of invoices and accompanying invoices by the taxpayer. Thus, it is determined that for taxpayers registered for VAT, in addition to the amount of the fine, a tax assessment is made for the last three months, using alternative methods, if the relevant violations have been ascertained for the second time within the calendar year, and both times in the framework of a "verification on the spot" tax control.

According to the current legal provision, the implementation of Article 123, which foresees the corresponding penalties in cases where inventory differences between the physical inventory and the accounting inventory are found, brings obligations disproportionate to the violation found, since, for a small difference in value, the 3-month assessment can produce tax liabilities significantly disproportionate to the tax avoided.


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