The Albanian Regional Tax Government involves all the duty offices of municipalities. The Main Duty Government administer oblique and primary fees, national taxes, and cultural contribution collection. The Local Duty Administration administers all the local fees as: fees on house, on infrastructure, on hotels and duty on agricultural land. The entire level of the team of the tax administration is based on a style, which assures that the report personnel / taxpayer to be larger in get a grip on than in different features and higher in Big Taxpayer Listing, than in the Tax Local Directories. The structure of sites on the parts has been simplified over the past two years and today includes 14 regional sites and 24 company agencies. These community personnel have to cope with multiple hundred and twenty thousand taxpayers, such as the little and medium taxpayers to large taxpayers. The duty administration is composed based on functions as: anti corruption, central audit, duty appeal, and is situated on.
Operational features – companies for individuals, evaluation of cnpj tax results and VAT refunds, duty arrears series,tax audit, tax investigation and Promoting actions for detailed functions – specialized dilemmas, legal office, training and training, international relationship. The headquarter involves 14 Directories and 12% of total personnel of tax administration. The local duty websites are 13 and Large Citizen Directorate and contain 88% of complete personnel of duty administration. The arrangement of duty administration predicated on sexuality issue is close to 50% – 50%.
The quest of the taxation government would be to lead the duty revenue to fund the government’s public expenditures through powerful and successful assortment of taxes, insurance benefits and different duties. Additionally, we present data to support the progress of the Government’s economic policies.
With a view to attaining these targets, the taxation government assists people through good quality solutions so they can be voluntarily in conformity with the law and their obligations and duties. Concurrently the taxation government functions against these whose conduct does not match certain requirements of the law.
The sum total duty earnings gathered for 2011 were € 1.21 billion, where € 821 million as duty earnings and € 400 million as social contributions. The result from duty audit and tax study operations occurred with more than 144 million euro duty dues and fines.
The tax revenues structure consist in cultural benefits with 32%, P.I.T. with 17%, V.A.T. with 16%, C.I.T. with 12%, excises with 10% and different fees with 11%. In line with international most readily useful techniques, duty administration has recognized a Listing for large taxpayers to handle the difficulties of a small number of citizens, whose funds constitute the largest duty profits (50.2% of most duty revenues in 2011).
Big Citizens Listing administers 800 taxpayers. Since 2009, people are labeled as “big” when they have an annual turnover in surplus of the amount of 180 million Albanian Lek (1.5 million euro), amount of personnel and amount of expense or capital.
One of the major goals of the creation of LTD is to strengthen the experience on staff so as that the tax organization to increase their power to really have the same skill level as well as personal segment consultants engaged by big taxpayers. Successful Large Citizens Products effortlessly achieve this through:
Tax reform that’s part of the fiscal reform also needs to aim at eliminating the budget misbalance, proper reallocation of fiscal burden, facilitation of analysis methods and tax series and improving income distribution. Within our country the duty administration is driven to move around in these guidelines exactly as targets in a)