1. ACTING AS A NGO / PUBLIC ENTITY IN ALBANIA
1.1. ANNUAL INFORMATION
Nonprofit Organizations and Public Entities / State Enterprises constitute an important part of the Albanian social activity from a social and economic point of view. In order to facilitate the exercise of the activity of these two categories, the Tax Administration, using all means of communication, including written and electronic media, informs the public about the content, role and importance of tax legislation through the publication and publication of Clarifying materials, commentaries and other explanatory materials related to tax legislation, with the aim of promoting voluntary compliance with the fiscal framework.
1.1.1. REQUIREMENTS FOR INFORMATION
In addition to the Tax Administration’s tax obligations, the taxpayer also has the legal obligation to make available tax-related information. At the request of the tax administration, third parties provide written or oral information, books and records, as well as other information about the tax liability of a taxpayer with whom they have entered into commercial or financial transactions. This obligation includes but is not limited to:
At the request of the tax administration, for the purpose of implementing international agreements on tax matters or for the purpose of international agreements, which provide for
Administrative assistance in tax matters, which are in force in the Republic of Albania, any person should provide information in accordance with the provisions of the agreements
International tax law, including, but not limited to, information held by banks and other financial institutions. Articles 60-61, Law No.9920, dated 19.05.2008 “On Tax Procedures in R.Sh” – amended
1.1.2. INSURANCE FOR TAX LIABILITY AND DECLARATION
The facilities and exemptions of non-profit organizations from tax and customs duties are set by law. Non – Profit Organizations and Public Entities / State Enterprises for
The activity they exercise has the obligation to keep the accounts and their reporting according to the legislation in force. The taxpayer makes available to the tax administration books, records,
The information, the documents required to carry out the accurate calculation of their tax liabilities, and at the request of the tax administration, provide additional explanations, verbally or in writing with respect to but not limited to:
A) completing, signing and returning questionnaires or other written requests for information or documents from the tax administration within 20 days of the date of the request’s posting or e-mailing of the taxpayer;
B) meeting with tax administration employees during working hours, answering questions and providing information, according to law. Unless otherwise provided or in cases where there is no exemption from taxation or fiscal convenience, such taxpayers should be provided, inter alia, for maintaining accounting and financial accountability in accordance with MRS, as well as providing for liabilities Tax as:
■ Social and health insurance:
The taxpayer must, in addition to signing employment contracts, also provide insurance and employee declaration. Social Security Contributions are a liability for any of them
Employed and employer. They are partially paid by the employer and partly by the employee according to legal stipulations.
E-SIG 027 is the form that serves for the declaration of employees for the first time after registration, for hiring, as well as for their removal. After the initial registration,
Each taxpayer must make the declaration of the administrator and the employees by submitting the form E-SIG 027 electronically. The legal and natural person is obliged to formally declare to the tax authority any employee who starts work for the first time at the subject or newly employed Next to him, at least one calendar day before starting work.
Firing-offs must be officially declared to tax authorities within 10 calendar days from the date of removal.
E-SIG 025 is the payroll payer. This form serves for the declaration of three types of tax; Social Insurance, Health Insurance and Revenues
From Employment for Employees. Payment Schedule (except as otherwise provided by law) is monthly – as a rule, SIG 25 is filed from 1 to 20 of the following month.
According to Law No.9136, dated 11.9.2003 – amended “On the Compilation of Compulsory Social Security Contributions