By law no. 33/2017 dated 30 March 2017, the Albanian Parliament finally approved the long discussed tax and customs amnesty law.
Below is a concise summary of the main reliefs granted to taxpayers in Albania under the law.
Tax amnesty is conditional and unconditional.
Unconditional tax amnesty will apply to all the following tax liabilities incurred for the taxpayer prior to 31 December 2010:
Conditional tax amnesty will apply in relation to all administrative tax penalties and default late payment interests for principal tax liabilities listed below, which are outstanding on the date that the amnesty law enters into force, upon the condition that, within 31 December 2017, the tax payer has paid the full principal obligation of the tax or tariff or contribution:
The rule will apply also in case the principal tax liability is paid by the taxpayer prior to the amnesty law entering force.
In addition to the above, taxpayers will benefit from the amnesty inter alia also with respect to the following liabilities:
Customs Liabilities Amnesty
Similarly, the custom liabilities amnesty is conditional and unconditional.
Unconditional customs liabilities amnesty shall apply to all:
Conditional customs liabilities amnesty shall apply to all:
Unpaid customs liabilities concerning penalties and default interest for breach of the temporary custom regime on the import of vehicles, identified based on the administrative decisions of the customs authorities between 31 December 2011 and 31 December 2016 provided that, the principal tax obligation is paid in full.
Alban Caushi, Partner
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