THE UNIQUE TEXT ON TAX PROCEDURES – LAST AMENDMENTS

An important amendment entered into force with Law no. 83/2019, published in the Official Gazette of the Republic of Albania no. 184, dated 31.12.2019, since the principle of mutual compensation of tax / customs duties has been explicitly included in the Albanian tax system for the first time.

Specifically, after the paragraph no. 3 of Art. 75 of the Law no. 9920, dated 19.05.2008 “On Tax Procedures”, is added paragraph no. 4 which specifies that in special cases for amounts of taxes and duties to be paid or paid to the Tax Administration Office or Customs Administration Office, both can be compensated between each other.

Minister of Finance issues an Order for special cases, for the procedures and criteria for the execution of this paragraph.