DREAM / The Prime Minister resigns and wakes up under the Parisian bridge!

 Kliko këtu për të tjera
Voxpress:

Salaries over 100 thousand ALL, what are the categories that declare DIVA for 2024?

2024-09-25 11:59:45Biznes SHKRUAR NGA REDAKSIA VOX

Salaries over 100 thousand ALL, what are the categories that declare DIVA for

Every person employed in the country with a salary of over 100 thousand gross lek per month will have to complete the Individual Annual Income Declaration with the tax administration. The new law on "Income Tax", which entered into force on January 1, 2023, affects the declarations made for the fiscal year 2024.

Referring to the medium-term income strategy 2024-2027, through this policy it is aimed to expand the basis of declaring personal income, reducing the exclusion threshold to 1.2 million ALL per year, which threshold will be applied to the income of 2024 and in the following.

According to the document, this measure is positive for encouraging voluntary compliance and income declaration. In the strategy, it is evident that the reduction of the declaration threshold from 2 million to 1.2 million ALL per year, takes into consideration: the technical capacities for accepting and processing additional declarations from those that are currently processed; additional needs in human resources for supervision and auditing; reconciliation costs for citizens; the real positive effects on the increase in income that such an enterprise will have in the conditions when for the vast majority of the income the tax is withheld by the income payer.

Also, the individual will be forced to submit the DIVA statement to the tax administration, when he is double-employed, even in cases where the individual's annual tax income is more than ALL 50,000 and any other income that is not subject to the final withholding tax.

According to the official data of the Tax Administration for the year 2023, DIVA was completed by 73,790 individuals, of which 24,224 individuals with income over 2 million ALL and 49,566 dual-employed individuals.

The declaration of personal income, the format of which will change, will be completed for the first time after the end of the tax year, in April 2025.

 

 


Në përputhje me standarded JTI

Video

SHIKO KANALIN NE YOUTUBE
×