Attention/News in the Methods of Collection of Tax Debt – Amendment of Ordinance No. 24, dated 02.09.2008, “For Tax Procedures in the Republic of Albania”

On 12.11.2020, Ordinance no. 44, dated 09.11.2020 “On the amendments to Ordinance no. 24, dated 02.09.2008, “For tax procedures in the Republic of Albania” was published in the Official Gazette no. 197. A new concept is introduced, passing the responsibility for the payment of the tax debt, in the event of non-payment by the tax subject, to the partners, shareholders and Directors of the debtor Company.

The order completely changes point 90.1 regarding the date of voluntary non-payment of tax obligations, the body/holder responsible for collecting unpaid obligations, the sending of the blocking order in electronic format between the tax administration and the bank, the elements that the order must contain in order for the bank to proceed with the issuing of the measure to block the accounts/deposits and the procedure to be followed.

In the meantime, when the blocking order contains the determined elements, the Bank, within the working day following receipt of the order, blocks the taxpayer's accounts/deposits. Furthermore, within this deadline, the bank sends a written or electronic communication to the debtor for the fact of having received the blocking order.

The other novelty consists in the implementation of article 99 of law no. 9920/2008, in case of enforcement against the subject of all restrictive measures for the forced collection of the obligation and the legal person does not pay it in full, the tax administration transfers the remaining tax obligation to the partner, shareholder and director.

The blocking order will be valid for a period of 12 months from the date of issuance of the measure blocking the bank accounts/deposits. After this period, the accounts/deposits are automatically unblocked by the bank without additional notification.