On updating the legal changes of Fiscal Package 2019 to the e-Tax system

The General Directorate of Taxation notifies all taxpayers that in the tax system e-Tax have been updated all legal amendments that have entered into force from 1 January 2019, with publication in the Official Gazette no. 187, dated 28.12.2018.

All taxpayers can now find generated in e-filing, their tax statements with the following changes:

ADS

 

Statement of Profit Tax

Reduced Profit Tax Rate 5% for: 

• for enterprises with turnover up to 14 million ALL;
• for entrepreneurs in agrotourism;
• for agricultural cooperation societies

Source Tax Declaration

Regarding the change in the rate of Dividend Tax from 15% to 8%.

• Two special sections have been added for the declaration: “Payments for the transfer of the property right for sale” and “Payments for the transfer of the right of ownership by inheritance or donation”

• It is also possible to reflect the relevant changes to the Annual Income Statement (DIVA) regarding the Dividend Tax from 15% to 8%.

National Fees 

Changes have been reflected in relation to:

• Tax on plastic materials / plastic articles and plastic packaging imported at 35 Lek / kg, with the exception of raw materials in primary forms.

• Glass packaging fee of 5 ALL / kg

• Import granule tax rate of 25 ALL / kg

pay-roll

Regarding the payroll, electronic declaration of changes related to:

• The minimum monthly salary, equal to 26,000 leks and maximum of 114,670 leks, for all categories of employment.
• The gross basic salary limit for automatic calculation of income tax from employment over 150,000 lek with tax rate of 23%.

The General Directorate of Taxation will continuously inform taxpayers of each turnover line about the changes in tax legislation that have already entered into force.

News Source: GDT