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4.16. Chapter 16: Taxation
In the area of indirect taxation, the value added tax (VAT) Law was amended in
December to exempt the supply of medical services and medicines, set out the procedures
to process refund claims and centralize claims payments through the treasury system. A
new, more acquis compliant VAT Law was approved in July. This law, which will enter
into force in 2015, retains some exemptions which are not in line with the acquis. The
backlog of VAT refund arrears has been reduced. More efforts in this respect are needed as
delays still persist.
The law on excise was amended in December, bringing the rates on alcoholic beverages
closer to the acquis. A plan for excise increases on tobacco products over the next three
years was adopted. The General Directorate of Customs increased its monitoring and
seizure of illegal excise products on the market. Further work is needed to align legislation
and monitor the implementation of excise, particularly on fuels.

As regards direct taxation, the Personal Income Tax Law was amended, replacing the 10
% flat rate with progressive tax rates. Corporate income tax was amended to provide for a
two-tier tax based on the companys turnover. New legislation on transfer pricing has been
adopted, aiming to bring this in line with EU and international standards. The draft Law on
Mergers and Savings has not been adopted. Further work is needed to align tax legislation
with the acquis on direct taxation.

The Law on Tax Procedures was amended, halving the limit for cash transactions and
allowing taxpayers to provide a bank guarantee in lieu of payment when appealing against
fines. The business community increased its involvement in the legislative process through
its participation in the National Economic Council and the National Taxation Council.
As regards administrative cooperation and mutual assistance, Albania has revised its
Double Taxation Convention with Kosovo and has expressed interest in participating in the
Fiscalis EU programme.

As regards operational capacity and computerization, the General Directorate of
Taxation increased the number of investigations into VAT evasion and fraud schemes and
referred some cases to the prosecutors office. The General Directorate must continue to
improve its administrative capacity. The Tax and Customs Academy provided training on
tax procedures and the code of ethics for new tax officials. Yet, concerns continue
regarding instances of corruption and misapplication of tax legislation. The new IT system
is not yet operational and the electronic filing of personal income tax returns is not
integrated in the tax information system.

Conclusion
There has been some progress, notably in the field of tax legislation. Direct and indirect
taxes were raised, with a view to increasing revenue and a more acquis-compliant VAT law
was adopted. The capacity of the tax administration to fight corruption, tax evasion and
informal economy needs to be strengthened. Albania should adopt robust administrative
procedures to check and carry out VAT refunds. Further action is required to upgrade the
tax administrations IT system and improve exchange of information. Overall, preparations
are moderately advanced.

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4.16. Kapitulli 16: Taksimi

N fushn e tatimeve indirekt, u ndryshua Ligji i tatimit mbi vlern e shtuar (TVSH) n
dhjetor pr prjashtimin e furnizimit t shrbimeve mjeksore dhe ilaeve, duke prcaktuar
procedurat pr procedimin e krkesave pr rimbursim dhe centralizim krkesave pr pagesa
nprmjet sistemit t thesarit. Nj Ligj i ri i TVSH, m n prputhje me acquis sht
aprovuar n Korrik. Ky ligj, i cili do t hyj n fuqi n vitin 2015, ruan disa prjashtime t
cilat nuk jan n prputhje me acquis. Borxhet e papaguara t TVSH pr rimbursim jan
reduktuar. M shum prpjekje n kt drejtim jan t nevojshme pasi ende vazhdojn
vonesat.

Ligji pr akcizat sht ndryshuar n dhjetor, duke i uar normat mbi pijet alkoolike m afr
acquis. Nj plan pr rritjen e akcizs mbi produktet e duhanit gjat tre viteve t ardhshme u
miratua. Drejtoria e Prgjithshme e Doganave ka rritur monitorimin dhe konfiskimin e
produkteve t paligjshme t akcizs n treg. Duhet pun e mtejshme pr t vendosur n
nj linj legjislacionin dhe monitorimin e zbatimit t akcizs, veanrisht n lndt djegse.

Pr sa i prket tatimeve direkte, sht ndryshuar Ligji i Tatimit mbi t ardhurat personale,
duke zvendsuar normn e shesht 10% me normn progresive tatimore. Tatimi mbi t
ardhurat e korporatave sht ndryshuar pr t garantuar nj tatim me dy nivele n baz t
qarkullimit t kompanis. Legjislacioni i ri n transferimin e mimit sht miratuar, me
qllimin pr ta sjell n prputhje me standardet ndrkombtare dhe t BE-s. Draft Ligji
pr Bashkimet dhe Kursimet nuk sht miratuar. Duhet pun e mtejshme pr t
harmonizuar legjislacionin tatimor me acquis pr tatimet direkt.

Ligji pr Procedurat Tatimore sht ndryshuar, duke prgjysmuar kufirin pr transaksionet
me lek n dor dhe duke lejuar tatimpaguesit pr t siguruar nj garanci bankare n vend
t pagess kur apelojn kundr gjobave. Komuniteti i biznesit e rriti prfshirjen e tij n
procesin legjislativ nprmjet pjesmarrjes n Kshillin Ekonomik Kombtar dhe n
Kshillin Kombtar t Tatimeve.

Pr sa i prket bashkpunimit administrativ dhe ndihms s ndrsjell, Shqipria ka
rishikuar Marrveshjen e eleminimit t taksimit t dyfisht me Kosovn dhe ka shprehur
interesim pr t marr pjes n programin Fiscalis t BE.

Prsa i prket kapaciteteve operacionale dhe kompjuterizimit, Drejtoria e Prgjithshme
e Tatimeve ka shtuar numrin e hetimeve ndaj evazionit dhe skemave t mashtrimit me
TVSH dhe ka referuar disa raste n prokurori. Drejtoria e Prgjithshme duhet t vazhdoj t
prmirsoj kapacitetin e saj administrativ. Akademia tatimore dhe doganore realizoi
trajnimin pr procedurat tatimore dhe kodin e etiks pr punonjsit e rinj tatimor.
Megjithat, shqetsimet vazhdojn n lidhje me rastet e korrupsionit dhe keqprdorimit t
legjislacionit tatimor . Sistemi i ri i IT nuk sht ende funksional dhe dorzimi elektronik
tatimit mbi t ardhurat personale nuk sht i integruar n sistemin e TI.




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Konkluzion
Ka pasur disi progres, sidomos n fushn e legjislacionit tatimor. Taksat direkte dhe
indirekte jan rritur, me synim rritjen e t ardhurave dhe nj ligj TVSH m n prputhje me
acquis- sht miratuar. Kapaciteti i administrats tatimore pr t luftuar korrupsionin,
evazionin fiskal dhe ekonomin joformale duhet t forcohet. Shqipria duhet t miratoj
procedura t fuqishme administrative pr t kontrolluar dhe pr t kryer rimbursimet e
TVSH. Veprimi i mtejshm sht i nevojshm pr t prmirsuar sistemin e TI t
administrats tatimore dhe pr t prmirsuar shkmbimin e informacionit. N prgjithsi,
prgatitjet kan avancuar n mnyr t moderuar.