Collection measures instructions

Ministry of Finance and Economy has issued new instructions for the forced collections of tax liabilities. New Instructions clarify:

• procedures for blocking bank accounts as a preventive measure for the collection of unpaid taxes;
• duration of bank accounts blocks and priority of blocking orders,
• manner of proceeding with incorrect blocking orders;
• when forced collection measures can be applied on administrators and shareholders personal accounts, etc .

The Ministry of Finance and Economy has clarified the instances in which the tax administration may block the bank accounts of the administrators, shareholders or stockholders after the company has defaulted on the payment of taxes. The tax administration may block the bank accounts only after a final decision from the court in accordance with article 16 “Abuse of position and legal form” of Law no. 9901 dated 14.04.2008 “On entrepreneurs and companies”. Article 16 “Abuse of position and legal form” provides the cases in which the administrator, shareholder or stockholder become personally liable for the obligations of the company.

Instruction no. 44, dated 09.11.2020 “On some additions and amendments to instruction no. 24 dated 2.9.2008 “On tax procedures in the Republic of Albania”, as amended”, The Instruction’s amendment was published with the Official Gazette no. 197 dated 12 November 2020.

Instruction no. 45, dated 26.11.2020 “On some additions and amendments to instruction no. 24 dated 2.9.2008 “On tax procedures in the Republic of Albania”, as amended”, The Instruction’s amendment was published with the Official Gazette no. 210 dated 2 December 2020.