The General Directorate of Taxation has launched a plan of measures for the correct implementation of tax legislation by taxpayers operating in tourist areas nationwide.
This season’s performance is in the interest of the entire economy, the flow of tourists, as well as of businesses, which carry out activities in tourist areas. Tax Administration, I urge all tour operators and businesses to correctly apply the tax legislation and the obligations arising from it.
We point out that tax administration structures will check and verify all taxpayers throughout the season regarding:
- Observance of the obligation to be registered as a business in the NIC and in the tax administration. Failure to comply with this obligation is penalized by the freezing of the goods and the obligation to directly register VAT.
- Observance of the obligation to document goods or transport. In the case where unregistered taxpayer is with undocumented goods, in addition to the corresponding penalty equal to the tax liability of the undocumented goods, also the change of tax liability is made, passing to the taxpayer with tax liability of VAT. In the case where the taxpayer is registered in VAT, a corresponding penalty is imposed, equal to the tax liability of the undocumented goods.
- Observance of the obligation to issue a tax coupon or tax invoice for any transaction that the taxpayer carries out with its customers. According to the Law on Tax Procedures, when a taxpayer who does not issue a first-time tax coupon is found in a field verification, in addition to imposing a fine of 50,000 (fifty thousand) ALL, taxpayers registered for VAT are also made tax assessment from the office for the last three months, using alternative methods. After the first finding, if the taxpayer continues not to issue a tax coupon to document the realized turnover of the goods or services, except the application of the penalty at the amount of 50,000 (fifty thousand) ALL, the measure of blocking the activity is also taken in the place where it is ascertain the violation for 30 calendar days. Any repeated statement of non-issuance of the tax coupon, after the two above mentioned findings, except the application of the punishment, is considered tax evasion under paragraph 2 of Article 116 of the Law on Tax Procedures. Also, the name of the taxpayer, the NIPT and the name of the business representative are published on the website of the General Directorate of Taxation.
- Respect for the obligation to register all employees engaged in full-time or part-time business. If, by verification and control, it results that the taxpayer has not declared any employee except the obligation to pay the amount of tax liabilities and social and health insurance contributions, it is penalized: if it is a big business taxpayer with a fine of 200,000 (two hundred thousand ) and if it is a small business taxpayer with a fine of 50,000 (fifty thousand) ALL.
- Observance of the obligation to display the selling prices of the goods or services provided. Mosaic of the selling price of goods or services is punishable by a fine of 100,000 (one hundred thousand) ALL for large business taxpayers and 50,000 (fifty thousand) ALL for small business taxpayers.
The Tax Administration, with all its structures, is committed to being at all times present in the territory, to check and verify the situation closely in all the tourist areas of the country.
News Source: DPT