Recommendations for Amendments to the Law 'On Tax Procedures in the Republic of Albania'
Sign inTETRA TECH
The Law on Tax Procedures in the Republic of Albania, Law No.
2020 · 6 pages

Abstract
9920, dated May 19, 2008, has undergone amendments and additions. The amendments were proposed by the Council of Ministers and are in accordance with Articles 78, 83, point 1, 113, point 1, the letter "ç", 155, and 157, point 3 of the Constitution. The amendments and additions include changes to Articles 1, 2, 3, and 4 of the Law. Article 1 introduces a new provision to Article 40, which states that a natural person with the same identification number is registered only once by the Central Business Register. The person is entitled to register and obtain a new NIPT/NUIS number from the Central Business Register only after the registration of the existing NIPT/NUIS number. Article 2 introduces a new provision to Article 43, which states that a natural person trader with a NIPT/NUIS number is required to obtain a certificate with a unique identification number, but with a different serial number, for each new activity they register. Article 3 introduces changes and additions to Article 44, which deals with the transition to the passive register. The changes include the addition of a new provision that states that the transition to the passive register of taxpayers who have paid all their tax obligations is made by verifying the payment of tax obligations and notifying the taxpayer. The article also introduces a new provision that states that the Central Business Register cannot register a subject if the taxpayer has unpaid tax obligations and undeclared tax returns. In such cases, communication between the tax administration and the Central Business Register can be made through email or official letter. Article 4 introduces changes to Article 45, which deals with the registration of taxpayers. The changes include the introduction of a new title and provisions that state that taxpayers who are registered in the tax administration's register are registered by the Central Business Register and then by the tax administration. The article also introduces provisions that state that the Central Business Register notifies the tax administration in real-time about the registration of taxpayers and that the tax administration is required to verify the tax situation of taxpayers and notify them within 10 working days. The amendments and additions to the Law on Tax Procedures in the Republic of Albania aim to improve the registration and taxation process for taxpayers, including natural persons and legal entities. The changes introduce new provisions and procedures for the registration of taxpayers, the transition to the passive register, and the communication between the tax administration and the Central Business Register. The amendments also introduce provisions that state that the tax administration is required to verify the tax situation of taxpayers and notify them within 10 working days. The article also introduces provisions that state that the Central Business Register cannot register a subject if the taxpayer has unpaid tax obligations and undeclared tax returns. The Law on Tax Procedures in the Republic of Albania is an important piece of legislation that regulates the taxation process in the country. The amendments and additions to the Law aim to improve the efficiency and effectiveness of the taxation process and to ensure that taxpayers comply with their tax obligations. The amendments and additions to the Law on Tax Procedures in the Republic of Albania are in accordance with the Constitution and the Law on Tax Procedures. The changes introduce new provisions and procedures that aim to improve the taxation process and ensure that taxpayers comply with their tax obligations. The amendments and additions to the Law on Tax Procedures in the Republic of Albania are an important step towards improving the taxation process in the country. The changes introduce new provisions and procedures that aim to improve the efficiency and effectiveness of the taxation process and to ensure that taxpayers comply with their tax obligations. The amendments and additions to the Law on Tax Procedures in the Republic of Albania are in accordance with the Constitution and the Law on Tax Procedures. The
Classification
USAID DEC