Albania/November 2013 According to the law on Tax Procedures, the non resident taxpayer has the right to assign a representative in Albania. Non resident taxpayers are all those who do not meet at least one of the required criteria, provided…
Albania/November 2013 On March 1 2013, Albania signed the Convention on Mutual Administrative Assistance in Tax Matters. This agreement was ratified according to the Albanian legislation on August 8 2013, and entered in force on December 1 2013. This convention…
Albania/October 2013 Since May 2012, the Parliament of Albania has approved the law for the creation and functioning of the Administrative Courts, at all the three levels of judiciary, including the Supreme Court’s Administrative College. At the moment the administrative…
Albania/September 2013 Taxpayers in Albania has the right of appeal to tax assessment notice, decisions that affect the taxpayer’s obligation on any claim for refund or tax relief, or to any special tax act, related with the taxpayer’s activity. According…
Albania/July 2013 In April 2013, the Albanian Parliament approved two laws, No. 106/2013 and 107/2013, that provided changes to the laws on personal income tax and local taxes. Both laws have entered into force on April 30 2013. One of…
Albania/May 2013 On March 26 2013, Albania and the UK signed a double tax treaty on income and capital. The treaty generally follows the OECD model convention. The withholding tax at source for dividends is set at 5% if the…
Albania/March 2013 Last December, Albanian Parliament approved a fiscal package which affects VAT, income tax, tax procedures, excise and customs tariffs. The change that the VAT law undergoes has to do with VAT exemptions. Concretely it is the law no:…
Albania/March 2013 In February 2012, the Albanian government inaugurated two innovative services, M-tax and e-payment intending to save taxpayers’ time, costs as well as to increase transparency and efficiency of the Albanian tax administration. M-tax is a ALL13 million investment…
Albania/February 2013 The installation of the cash registers and their use is becoming very important in Albania given the efforts to consolidate the free competition rules in the market as well as fighting the fiscal evasion. The installation of the…
Albania/February 2013 Albania has been applying an attractive flat tax of 10% since 2008. The same flat tax is approximately implemented in the last decade by most of the regional countries. Thus, the question naturally arises: Since most of the…
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