Tax Amnesty in Albania

21.04.2017

The Albanian Parliament passed on March 30, 2017 the new tax amnesty that provides relief to business that have unpaid tax liabilites and liquidity problems. 

This new tax amnesty Law no.33/2017 was published on Official Gazette No.85 date 21.04.2017 and will enter into force  15 days after the publishing date. 

The Law no. 33/2017 “On the payment and deletion/remission of the tax liabilities, customs duties and the removal of the transport vehicles from circulation after the eletion/remission of the tax liabilities”. This Law provides an opportunity for the write off of unpaid tax liabilities and customs duties of certain previous tax periods,upon fulfilment of certain conditions.

Criteria to benefit from this Law

The In order to benefit from this Law, there are two main conditions:

  • Taxpayers should withdraw from any ongoing administrative appeal or court proceedings related to the tax liabilities,penalties and interest object of deletion/remission; and
  • The VAT credit balance available to the taxpayer, if any, shall be automatically used to compensate unpaid tax liabilities.

Tax liabilities that may be deleted/remitted

  • Tax liabilities related to periods prior to December 2010
  • Interest and penalties related to periods from January 2011 to December 2014 with the payment condition of the principal liability.
  • Certain other tax liabilities and penalties regardless of the tax period to which they are related.
  • Certain customs duties to be deleted/remitted unconditionally.
  • Certain customs duties to be deleted/remitted upon fulfilment of a certain condition