The General Directorate of Taxation and the National Business Center are intensifying the cooperation between them.
Both institutions have significantly simplified information exchange procedures, making it mainly electronic. This has made it possible to reduce the procedures, reduce the time of receipt of data, and reduce administrative costs.
Specifically, in any case, when a taxpayer applies for derecognition, communication with the KBC for tax liabilities and unsubscribed declarations is done electronically and in real time. In this way, the NCC may, from the moment of application, inform the subjects applying for derecognition, the situation regarding the obligations and the submission of declarations. However, this does not exclude the possibility for the GFC to comply with the deadlines set by the law for derecognition.
Procedural relaxations were also made in communication with the KBC for the identification of taxpayers who have the legal obligation to submit annual financial statements / balance sheets. Verification in this case is done in real time by the GoK which refers to the tax system whenever it deems necessary.
This facilitation comes under Article 45, Law 9920, dated 19.05.2008, “On tax procedures in the Republic of Albania”, the bilateral agreement and the electronic communication protocol between the National Business Center and the General Taxation Directorate.
The General Directorate of Taxation remains committed to implementing policies that shorten the time of interaction between institutions, and to guarantee the accuracy of data on the real situation and legal obligations of the taxpayer.