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August 20, deadline for payment of withholding tax, for dividends

August 20, deadline for payment of withholding tax, for dividends

The General Directorate of Taxation reminds all taxpayers (commercial companies / legal entities) that the deadline for declaring and paying the withholding tax on dividends is August 20, regardless of whether or not the payment of dividends to the beneficiaries .

In the case of non-declaration or non-payment of dividend tax, the provisions of Law No. 9920, dated 19.05.2008 “On Tax Procedures in the Republic of Albania”, as amended, provide for: a penalty of 10,000 ALL for failure to submit a declaration of the withholding tax, as well as a penalty equal to 0.06% of the amount of unpaid debt on any day during which the payment has not been made.

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The General Directorate of Taxation remains committed to informing taxpayers on the correct implementation of legislation, as well as for declarations by deadlines.

News Source: GDT

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