The General Directorate of Taxation notifies unregistered persons regarding the obligation to declare and pay the tax on income derived from the rental of houses or apartments.
During the tourist season, the Tax Administration has paid special attention to ensuring the voluntary fulfillment of this obligation by individuals who use these facilities for summer vacations. AT, in cooperation with other institutions, will use any source of information to identify these transactions.
The individual, the recipient of the income, is obliged to declare and pay to the tax authority the tax at the rate of 15% of the realized income, not later than the 20th day of the month following the month in which the payment was made.
Declaration is performed electronically, according to the following steps:
- Go to the home page: www.tatime.gov.al
- In the “e-Services” menu, the “Individuals” column is selected, in which you click to access the e-mail account.
- Open the account access window, where the user name is assigned a personal number (according to the Identity Card and the corresponding password is given).
- To access the account, you must choose: “I read and agree to the terms and conditions”.
- When entering the account, the “Declaration” menu selects “Tax at source”.
- In the “Unpublished Declarations” section, the statements that must be completed are listed.
- The period for which the declaration is made will be selected.
The person receiving the income, completes column 15 “Payments for rents” of the withholding tax return, throwing the monthly amount received from rents and tax calculated at the rate of 15%.
By clicking the “Submit” button, the declaration ends and is submitted to the Tax Administration.
After submission, the statement can be printed for document effect by clicking the “Print” button.
To make the payment, the individual, the recipient of the income, in the “Declared Declarations” menu, selects the relevant period and press the “Print Order” button. This print order serves to make payment at the counters of second tier banks.
The General Directorate of Taxation reminds taxpayers that voluntary fulfillment of obligations, apart from being a legal obligation, is also considered as a civic act for strengthening the rule of law.
News Source: GDT