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:
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%.
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
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