1.2. YOUR RIGHTS AND OBLIGATIONS AS A TAXPAYER

Your rights as an Albanian taxpayer are provided in Law 9920 “On Tax Procedures in the Republic of Albania” – dt. 19.05.2008 (as amended)
1.2.1. RIGHTS
Among other things, your rights as a taxpayer include:
 The right to information
 The right to reasonable checks
 The Right for assistance
 The Right to representation
 The right to request evidence in writing or electronically
 Handling timely, fair, equal, dignified and respectful
 A simple and fast process in terms of fiscal reimbursement
 Public Meetings on Proposed Rules
 Written information about the instructions regarding appeal procedures, requirements
For reimbursement, and reasons for assessment
 Review of complaints, issues that pass on appeal, deregistration rules.
 Keep the confidentiality of tax and financial records, which are secured over
Performing the duty by the inspector.
 Review, where laws and regulations are deemed unconstitutional, etc.

1.2.2 RESPONSIBILITIES

Your responsibilities as a taxpayer include:
■ Ensure that you have tax responsibilities under applicable law (in consultation
Even with tax administration)
■ Accurate and consistent recording and declaration of income and expenses,
transactions.
■ Know your fiscal obligations and seek guidance when you are safe
■ Completion, timely delivery of statements and regular payments.
■ Ensure the accuracy of the information included in the statement.
■ Accurate information on the claim for reimbursement
■ Timely notification of the administration in case you want to close the activity, etc.