They created companies for fictitious import operations in favor of merchants and caused the state a damage of 45.5 million lek, the Tirana Prosecution sends 4 people to trial (NAMES)

The Prosecutor's Office at the First Instance Court of General Jurisdiction in Tirana has sent four citizens to trial for the criminal offenses of 'Fraud', 'Hiding income' and 'Failure to report a crime'. Investigations have revealed that these individuals created companies to carry out fictitious import operations, causing a damage of 45.5 million lek to the state.

Citizens Serxho Mahmutaj, Zenel Ruzaj, Endi Stafa and Panajot Kosta created commercial entities to avoid tax obligations and supply merchants with goods without tax invoices, using “traveling NIPTs”. SM directly benefited from this activity, while the others initially acted in good faith, but later accepted monthly payments and the opening of companies in their name.

The illegal activity has brought a turnover of 303.78 million lek and reduced taxes to benefit a damage of 45.5 million lek. The materials were forwarded for further action in court.

PROSECUTOR'S OFFICE AT THE FIRST INSTANCE COURT OF GENERAL JURISDICTION IN TIRANA

They created companies to carry out fictitious import operations in favor of various merchants, causing the state a damage of 45.5 million lek, the Tirana Prosecution Office sends 4 people to trial

The Prosecutor's Office at the First Instance Court of General Jurisdiction in Tirana completed the investigations and sent four people to trial for the criminal offenses of 'Fraud', 'Hiding income' and 'Failure to report a crime' provided for by articles 143, 180/25 and 300 of the Criminal Code.

Within the framework of the investigations into criminal proceedings no. 1695 of 2024, it emerged that citizens SM, ZR, ES and PK have created three commercial entities to carry out fictitious import operations in favor of various traders, with the aim of avoiding tax obligations and supplying goods without a tax invoice.

These entities, which functioned as so-called "traveling NIPTs", were registered with the personal data of citizens ZR, ES and KP, while the real actions were carried out by citizen SM, who directly benefited from this activity.

The prosecution's investigations revealed that citizen SM used his relationship of trust with the three other individuals to set up business entities in their name and use them as vehicles to carry out illegal activities. He used various methods to evade taxes and duties.

Meanwhile, the other three citizens, accused of the criminal offense of 'Failure to Report a Crime', initially acted in good faith, but later accepted monthly payments and accepted the opening of companies in their name.

These entities have carried out a turnover of 303,781,520 lek, increasing the expenses to reduce the profit tax rate to 45,567,228 lek, an amount which is considered a damage to the state.

At the conclusion of the investigations, it was proven that the criminal activity includes the elements of criminal offenses:

“Hiding Income in Collaboration” – Article 180/25 of the Criminal Code
“Failure to Report a Crime” – Article 300 of the Criminal Code
“Fraud” – Article 143 of the Criminal Code.
The justice bodies remain maximally engaged in combating phenomena that violate the economic integrity and tax system of the country.