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The penalty against businesses, the fines are proportional based on the damage they cause to the budget

2023-11-01 11:14:10Biznes SHKRUAR NGA REDAKSIA VOX

The penalty against businesses, the fines are proportional based on the damage

Some fixed value penalties applied to businesses will be made proportional based on the damage they create in the budget.

The new fiscal package that has been submitted to the Assembly foresees a new regulation of 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 that failure to pay the tax obligation on time has produced on the state budget.

The penalty will be calculated 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.

Within the framework of the implementation of the provisions of the agreements for the avoidance of double taxation, the imposition of relevant penalties is foreseen for the failure to send on time the documentation for the implementation of these agreements.

This draft law also proposes some changes in the terms used in the law on tax procedures, so that the terminology used in this law is coherent with the terminology used in the law "On income tax".


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