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)
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.
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,
■ 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.