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    Albanian Bulletin

    November 2015

    The Albanian Parliament has adopted a series of amendments to the existing fiscal legislation as well as introduced new laws in the attempt to support and improve the commercial and business activity in the country. The following Laws and Instructions have been amended or introduced as new:

    Joint instruction (Ministry of Finance and Ministry of Economy) no. 17, dated 12 June

    2015 On the approval of the list of goods and services subject to the VAT exemption

    when used for the research operations in the hydrocarbon activities

    Decision no. 6/4, dated 04 September 2015 On some changes on Decision no. 6, dated

    30.1.2015 On VAT, as amended.

    Decision no. 953, dated 29 December 2014 On implementing dispositions of law

    no.92/2014, On VAT

    Law no. 90/2015 On some changes on law no.92/2014 On VAT

    Decision no. 653, dated 22 July 2015 On some changes on Decision no. 77, dated 28

    January 2015 On the obligatory collection of the social and health contributions in

    Albania.

    Law no.66/2015 On the remission of fines for unpaid social and health contributions.

    Decision no.77, dated 28 January 2015On the obligatory collection of the social and

    health contributions in Albania.

    Law no. 156/2014 dated 27 November 2014 On some changes in law no. 8438 dated

    28.12.1998 On income tax, as amended

    Tax & Legal update

    Tax & Legal amendments January October 2015

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    Decision no. 14/1, dated 04 September 2015 On some changes in Decision no. 24,

    dated 02.09.2008:On tax procedures in Albania, as amended.

    Law no. 91/2015 on some changes On law no. 9920, dated 19 May 2008: On tax

    procedures in Albania, as amended.

    Law no. 99/2015 On some changes on law no. 9920 dated 19 May 2008 On tax

    procedures in Albania, as amended

    Decision no.24, dated 11 September 2014 On some changes on Decision no. 25, dated

    30.11.2007 On procedures for customs value review, information resources and

    deadlines of file publication with the data available on the customs clearance of vehicles

    and their spare parts

    Decision no. 9, dated 27 February 2015: On agreements on advance pricing

    Decision no. 4, dated 30 September 2015 On the average cost of construction of the

    buildings for year 2015.

    Decision no. 469, dated 03 June 2015 On determining the minimum value of the

    reference price of building leases for tax purposes

    Decision no. 434, dated 20 May 2015: On setting standards for spillages, losses,

    damages during the production, storage, transportation etc. for tax purposes.

    Law no.6/2015 dt 12 February 2015 On some changes in law no.10081 dated 23

    February 2009: On licenses, authorizations and permits in the Republic of Albania "

    Law no.67/2015: For Eurobond to be issued by the Minister of Finance, approval of

    exemptions from taxes and fees and provisions for resigning the immunity in the

    agreements concluded by the Minister of Finance ".

    Law no. 54/2015 dated 28 May 2015 on some changes on law no.9789 dated 19 July

    2007: On the establishment and operation of Economic Zones.

    Decision no. 15, dated 18 May 2015 On determining the procedures for providing

    information by every person, in accordance with International Agreements in the field

    of taxation

    Law no 8/2015 dated 19 Feburuary2015 On some changes in law no. 9723 dated 03

    May 2007 On National Registration Center, as amended

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    The purpose of this Bulletin is to summarize the above changes to tax legislation. Please be advised that this summary is not intended to be exhaustive for its users but due to the high number of changes and also to the ongoing changes in the tax and related legislation you would find in this edition a series of new laws introduced and amended, which all need appropriate attention from your part.

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    Joint instruction (Ministry of Finance and Ministry of Economy) no. 17, dated 12 June 2015 On the approval of the list of goods and services subject to the VAT The supply of the services and the import of goods related to the research phase in hydrocarbon activities from the contractors and their sub contractors are exempted from VAT. The instruction specifies the list of the goods and services subject of VAT exemption as below:

    a) The supply of services to the hydrocarbon research phase conducted by research hydrocarbons companies (contractors) and their subcontractors, who on the basis of an agreement petroleum hydrocarbon perform search operations for new deposits of oil and gas.

    b) Import of goods and services included in the value of the goods subject to customs procedures

    for operations in point a).

    c) Supply of goods for realization of the research phase that contractors make to each other or to their subcontractors, imported as exempt from VAT, in pursuance of paragraph 39 of Article 56 of the Law on VAT.

    The exemption is not provided for the supply of goods and services which are not directly related to the research operations, such as: internet, phone, accommodation, legal and financial consultancy services, and construction of own offices, transport, insurance, physical security services, etc.

    Udhzim nr. 6/4, dat 4.9.2015: Pr disa ndryshime n Udhzimin nr. 6, dat 30.1.2015, Pr tatimin mbi vlern e shtuar n Republikn e Shqipris, t ndryshuar Sikurse prcaktohet n nenin 1 t ligjit nr. 90/2015, dat 23.7.2015, Pr nj ndryshim n ligjin nr. 92/2014, Pr tatimin mbi vlern e shtuar n RSH, procedura e rimbursimit t TVSH-s kryhet si prcaktohet n ligjin pr procedurat tatimore dhe udhzimin nr. 24, dat 2.9.2008, Pr procedurat tatimore n RSH, t ndryshuar . Neni 63, Rimbursimi pr marrveshjet financiare ndryshon si m posht: N rastet e parashikuara n pikn 2, t nenit 77 t ligjit, nse krkesa pr rimbursim sht br n kuadr t marrveshjeve financiare t ratifikuara nga Kuvendi ose n kuadr t marrveshjeve t granteve t miratuara nga Kshilli i Ministrave, n t cilat parashikohet mosprdorimi i burimeve financiare t huaja pr t paguar taksa e tatime, tatimi mbi vlern e shtuar i paguar u rimbursohet financuesve t huaj nprmjet sistemit t thesarit brenda 30 ditve, sipas rregullave t prcaktuara n kt udhzim. Rimbursimi i kryer pr kto raste nuk i nnshtrohet analizs s riskut dhe kontrolli tatimor pr rimbursimin e kryer nuk sht i detyrueshm prpara rimbursimit. do procedur pr rimbursimin apo pr financimin e TVSH-s pr rastet e mposhtme, pavarsisht nse kryhen nga Drejtoria e Prgjithshme e Tatimeve apo financohen sipas procedurave t vendimit t Kshillit t Ministrave nr. 509, dat 12.8.1996, nga prfituesi vends, do t prfundoj brenda 30 ditve, prfshir edhe rimbursimin e shumave nga strukturat prgjegjse t Thesarit.

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    VENDIM Nr. 953, dat 29.12.2014 PR DISPOZITAT ZBATUESE T LIGJIT NR. 92/2014, PR TATIMIN

    MBI VLERN E SHTUAR N REPUBLIKN E SHQIPRIS Perjashtimi nga TVSH-ja ne import Prjashtohen nga TVSH-ja n import, makinerit dhe pajisjet q jan direkt t lidhura me investimin t kryera prej personave t tatueshm t cilt:

    a) importojn makineri dhe pajisje n funksion t realizimit t kontratave t investimit me vler t barabart ose m t madhe se 50 milion (pesdhjet milion) lek;

    b) importojn makineri dhe pajisje n funksion t realizimit t kontratave t investimit n sektorin e prpunimit aktiv pavarsisht nga vlera e investimit;

    c) importojn makineri dhe pajisje n funksion t realizimit t kontratave t investimit n sektorin e agrobiznesit, pavarsisht nga vlera e investimit;

    ) i nnshtrohen tatimit t thjeshtuar mbi fitimin pr biznesin e vogl, t cilt importojn makineri prodhuese n funksion t realizimit t kontratave t investimit t tyre;

    d) prjashtohen nga TVSH-ja importimi i makinerive bujqsore. Kufiri minimal i regjistrimit per TVSH Kufiri minimal i regjistrimit pr tatimin mbi vlern e shtuar sht qarkullimi prej 5 milion (pes milion) lek n nj vit kalendarik Kufiri miminal i regjistrimit per TVSH profesionet e lira Personat e tatueshm, q ofrojn shrbime n veprimtari ekonomike, sipas profesioneve t tilla si: avokat, noter, mjek i specializuar, dentist, dentist i specializuar, farmacist, infermier, veteriner, arkitekt, inxhinier, mjek-laborant, projektues, ekonomist, agronom, ekspert kontabl i regjistruar, kontabilist i miratuar dhe vlersues i pasuris, si dhe kryejn veprimtari ekonomike n fushn e hoteleris, pavarsisht nga qarkullimi vjetor, kufiri minimal i regjistrimit pr TVSH-n sht zero dhe t gjith jan persona t tatueshm t regjistruar pr TVSH-n, edhe nse kryejn veprimtari t prjashtuar sipas ligjit. Dispozita per organizatat jofitimprurese Furnizimet me karakter shoqror, edukativ, kulturor, sportive prjashtohen nga TVSH-ja kur kryhen nga organizma publik apo nga organizata pa qllim fitimi me karakter social, t njohura nga autoriteti kompetent n Republikn e Shqipris dhe me mime t miratuara nga ky autoritet. N rast se kto mime nuk jan t miratuara, veprimtaria e organizats prfiton kt prjashtim nga TVSH-ja, me kusht q mimet e furnizimeve q ofron organizata jofitimprurse t jen m t ulta se ato q ofrohen pr furnizime t ngjashme nga ana e subjekteve t TVSH-s, me qllim q t mos sjell shtrembrim t konkurrencs. Zbatimi i prjashtimit nga TVSH-ja krkon t plotsohen tri kushtet e mposhtme njkohsisht:

    - Organet drejtuese t organizats nuk duhet t ken interesa t lidhur drejtprdrejt me veprimtarin e organizats.

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    - Veprimtaria joekonomike (pa qllim fitimi) e organizats duhet t mbizotroj dukshm n raport me pjesn tjetr t veprimtaris, duke marr n konsider