Ibrahimaj's instruction for municipalities: Take the daily tour of businesses that do not pay taxes

2022-08-09 16:57:55Fokus SHKRUAR NGA REDAKSIA VOX
Ibrahimaj's instruction for municipalities: Take the daily tour of
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A large part of municipalities have complained that they find it difficult to collect from tax subjects the local taxes they apply. To solve this problem, Finance Minister Delina Ibrahimaj has issued an instruction, which says it unifies procedures and standards for collecting outstanding obligations in all municipalities.

Among other things, the instruction authorizes local municipal administrations to sequence more than half of the daily turnover of debtors by order of their mayors.

"Local tax administration, based on Article 89, point 2, of Law No. 9920, dated 19.5.2008, the amended "For tax procedures in the Republic of Albania", may engage its structures to verify and monitor the taxpayer's commercial activity in the country, with the aim of confiscating at the end of each day a sum of no less than 50 per cent of the turnover realized, but no more than the obligation of local taxes and tariffs for which austerity measures have begun. The taxpayer is notified in advance that verification and field monitoring of his trade activity will begin" is said in the instruction.

The order to confiscate at the end of each day a sum of no less than half of the daily turnover realized but no more than the tax obligation, is issued by the municipality's starter, or the head of the tax and local tariff structure, when the latter is organized as separate spendunits.

Among other things, the Ministry of Finance's instruction also stipulates the possibility of atonement in installments of outstanding obligations, but without forgiving either the daggers or other interests that arise from these delays.

The instruction also defines cases where the debtor taxpayer becomes a criminal escalation in the courts to seek a ban on his departure from the country without paying the outstanding duties on taxes.

"When the relevant local tax and tariff structure considers that the payment of local taxes and tariffs is at risk and is before cases, when: - the taxpayer is difficult to find or seeks to leave the country; - the taxpayer requires that through the laundering, bankruptcy avoid paying dues;- the taxpayer seeks to transfer the sums of money from his account, with the aim of avoiding the payment of obligations; - the taxpayer seeks to sell/transfer the active or capital of society to avoid paying dues; or - other similar reasons documented. It may propose for escalation for prosecution, for taking the measure of personal insurance, under article 233, of the Code of Criminal Procedure".

Also, the instruction also envisions blocking bank accounts, blocking and sequestering assets and other material goods of the debtor business.

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