How can 5 million euros be returned to 6 thousand free professionals?

From the entry into force of the income tax law, which taxed self-employed professionals at a rate of 15-23%, until the decision of the Constitutional Court, which abolished this article, it turns out that there are 6541 taxpayers who supply professional services who have prepaid tax for the period January 1, 2024 to June 30, 2024 in the amount of ALL 500 million, while the rest of the taxpayers have been burdened with tax obligations and due to non-payment interest has also been accumulated.

Based on the government's will and willingness to reimburse this category, the Parliamentary Group of the Democratic Party has undertaken a legal initiative that aims to provide solutions for their reimbursement.

The initiative of the Democratic Party has been filed in the Parliament of Albania, according to which, in article 69 of the Law on Income Tax, after point 3, points 4 and 5 are added, which aim to refund the tax paid.

Specifically, it is required that "All taxpayers, who supply professional services, who have prepaid the tax for the period January 1, 2024 - June 30, 2024, the tax administration, within 30 days from the entry into force of this law, transfers the amounts paid on account of other tax obligations, unpaid by taxpayers. After that, with a written request to the taxpayer, the remaining amount, if any, is automatically refunded to the taxpayer's account or transferred to the account of the taxpayer's future tax obligations".

Also, a point is added that aims to remove fines in cases where these obligations have not been paid. The proposed item intends that "all taxpayers, who supply professional services, who have been charged with unpaid tax obligations for the period January 1, 2024 - June 30, 2024, according to Article 69, of the Law "On Income Tax 2023 as amended, repealed by decision no. 52, dated 27.06.2024 of the Constitutional Court, the tax administration, within 30 days from the entry into force of this law, deletes the tax liability from the system together with late interest".

A few days ago, the Minister of Finance stated that the government is ready to reimburse this category, but the legal path to be followed must be determined.