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Taxpayers can attend their installment agreement at the e-Filing Module

Taxpayers can attend their installment agreement at the e-Filing Module

The General Directorate of Taxation notifies all taxpayers, who have signed with the tax authority, an Installment Payment Agreement that they can follow in real time via the e-Filing module.

In the taxpayer’s individual account, in the “Accounting” menu immediately appears the payment plan, from which the “Payment Order” generated is dedicated only to this plan. The payment will only cover the period (s) specified in the next tranche. In the case of installment payment arrangements, the taxpayer pays interest-rate waivers, while no fine for late payment is calculated.

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Tax Administration also brings to the attention of taxpayers who are temporarily in a difficult financial situation, that law no. 9920, dated 19.05.2008 “On Tax Procedures in the Republic of Albania”, amended, article 77, gives you the right to pay installment an unpaid tax liability. The installment payment agreement can not be linked to the tax liability declared by the taxpayer, which is calculated, collected or retained by him, including social and health insurance contributions.

Taxes of such a nature, but not limited to, include:

  • Value added tax
  • Tax at source
  • Contributions for social and health insurance
  • Any type of tax that is calculated, collected and retained by the taxpayer

The steps to be followed to sign an installment payment agreement are:

Step 1

Written request addressed to the Regional Tax Directorate under whose jurisdiction it is registered. (Explain the circumstances and the reasons why it is required to enter into an agreement to pay installments tax liabilities.)

Step 2

The Regional Tax Directory within 10 days notifies whether the request is accepted or refused.

Step 3

If the application is accepted, the installment payment agreement shall be signed with unpaid tax liabilities. This agreement is signed by the taxpayer and the director of the regional tax directorate or the manager of a similar entity, only if the taxpayer immediately pays 20% of the value of the obligation to which the installment payment agreement relates.

We note that the Tax Administration interrupts collection measures by force, collecting tax liabilities, but it does not withdraw the determined measure to secure the payment of the tax liability. The signing of an agreement for the payment of installments of a tax liability does not cease to calculate the interest payments for non-payment in the term of the tax liability remaining unpaid.

News Source: GDT

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