
Despite the fact that the Constitutional Court annulled the law on the tax of independent professionals, the entities that pre-paid the first installment of the obligation are still waiting for their money to be returned by the tax administration. The procedure to be followed is unclear because there is no instruction from the Ministry of Finance.
Etleva Treska is one of the many freelancers who pre-paid the first installment of income tax, as the law already partially repealed by the Constitutional Court "On income tax" provided.
"We are enforcers of the law, regardless of whether it is contested. Until the ruling by the Constitutional Court, we have continued to pay the installments of the profit tax", the accounting expert tells A2 CNN.
Two months after the decision of the "Kushtetuesa", she, along with a part of those who pre-paid the profit tax, are waiting for their money to be returned by the tax administration. "It is not normal for a part to be penalized for complying with the law and the other part that did not pay to be compliant despite breaking and disobeying the law," the accounting expert tells A2 CNN.
But the procedure to be followed is unclear because there is no instruction from the Ministry of Finance. Moreover, the decision of the Constitutional Court is not exhaustive. "We are interested in the regional directorate or the general directorate, there is still no decision issued by the Ministry of Finance. There may be an impasse because the CJK decision does not say whether it is retroactive or not. We have to see how it will be interpreted".
And at a time when the money paid by freelancers has been collected in the state budget, Treska also shows the way how it can be returned. "It should be returned to them in the form of a refund or recognized as an amount paid for other obligations, relying on Article 75 of the law "On Tax Procedures".
After lawsuits filed by interest groups, but also by the Democratic Party, the Constitutional Court ruled in June in favor of the freelancers, overturning the article ordering their tax at 15 and 23 percent. After this decision, the taxation of this group will start in 2029, the same as other businesses./A2 CNN