Tomorrow is the deadline for declaring income, an obligation for over 73 thousand employees in the country

2024-04-29 14:34:22Biznes SHKRUAR NGA REDAKSIA VOX

Tomorrow is the deadline for declaring income, an obligation for over 73

Over 73 thousand employees in the country will have one more day to complete the Individual Annual Income Statement. April 30 is the deadline for declaring and paying Personal Income Tax with the Individual Annual Income Declaration (DIVA) 2023, which affects every employee, resident and non-resident in the Republic of Albania, who receives income from a source inside and outside the country, in the amount of over 2 million ALL per year or is employed twice for at least one tax period within the year.

This year too, the declaration of DIVA will be the same as in previous years. The same categories, the same obligations, despite the entry into force of the new "Income Tax" law, the effects of which for this declaration will be felt in 2025, when individuals will declare DIVA for the fiscal year 2024.

According to the official data of the Tax Administration, a total of 73,790 individuals have the obligation to complete DIVA for the year 2023, of which 24,224 individuals with an income of over 2 million ALL and 49,566 dual-employed individuals.

On the other hand, the category "self-employed" (with all categories of self-employed) and employed in an entity (natural or legal person) in which they receive income from salaries and bonuses related to labor relations, since the "self-employed" category is only obligated to pay social and health insurance and there is a zero value in the "Gross Salary" column defined in the payroll, explains the General Directorate of Taxes.

The DIVA 2023 declaration is automatically generated pre-filled with the data of gross annual income from wages or bonuses from employment relationships for individuals, as well as with the calculation of Employment Income Tax.


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