In November 2016, the Albanian Parliament approved a large
number of changes in one of the main laws regulating the activity
of the Tax Authorities in the country, the Law on Tax Procedures.
The amendments affected several aspects of the tax procedures and
mainly focused on – among other issues - transparency,
increase of the electronic communication between taxpayers and tax
authorities, improvement of fiscal consequences for the passive
taxpayers, deregistration procedures, facilitation of installment
payments already provided for by the law, self-correction of the
tax declarations and the appeal process.
As far as transparency is concerned, with the aim to guarantee a
transparent and impartial tax administration, the latest changes to
the law on tax procedure oblige the General Tax Director to make
public any decision taken within 5 days of its issuing. This is to
be applicable to decisions taxpayers request about the official
position of the tax administration regarding law interpretation and
implementation under the specific circumstances of the taxpayer.
The taxpayer data are to be kept confidential.
Another step towards transparency is also the obligation of the
General Tax Directorate to publish (on a 6 month basis) informative
bulletins that will include final decisions of the Administrative
Court of Appeal, Supreme Court and Constitutional Court, regarding
tax issues, in order to inform the taxpayers and to unify the
An additional important change that the new law has introduced
is the establishment of detailed and specific rules about the
installment tax payments procedure. In case the tax payer faces
financial difficulties which prevent him from paying the tax
obligations in time, he is allowed to conclude an agreement for the
payment through installments. The taxpayer must demonstrate the
financial inability to pay in full the tax obligation, and show
that despite the financial hamper, the company will be able to
comply with its legal obligations in the future.
The installment payment agreement is done in writing, within 10
calendar days from the request submission. This agreement can be
concluded only in case the taxpayer agrees to settle immediately at
least 20% of the tax obligations, for which the agreement is
concluded. The tax authorities can stipulate installment agreements
on tax obligations regarding tax assessments performed under
Article 68 of the Tax Procedure Law, or self-declared tax
obligations, with the exception of tax obligations that are
withheld by the taxpayer, including social and health
insurances' contributions. In case the tax authorities have
initiated the compulsory collection of the tax obligations, the
mortgage or any other legal enforcement on the assets of the
taxpayer shall not be removed. However, the taxpayer that has
concluded an installment agreement has the right to request the
withdrawal of the order of bank accounts' seizure. The
initiation by the tax authorities of the mandatory auctions of the
taxpayers' assets, in order to achieve the legal enforcement of
the tax obligations, impedes the conclusion of the installment
The installment payments' is not a new provision, but the
new law gives specific details making it more applicable in
practice. If this method is applied at a large scale, it will help
taxpayers which are in difficult financial situations and will
increase the likelihood of tax obligation collection.
The amending law entered into force on the 1st of December
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guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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In this respect, Cyprus has shown remarkable zeal and a commitment to introducing national legislation to implement these reforms.
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