Tax administration is a responsibility to the central tax administration as well as the local one. It is the Albanian Central Tax Administration of 2012 comprises General Tax Directorate and Regional Tax Directorates. This Albanian Local Tax Administration includes all tax offices in municipalities. Central Tax Administration Central Tax Administration administer indirect and direct taxes, as well as national taxes, as well as Social Contribution collection.
Local Tax Administration Local Tax Administration administers all local taxes, such as the taxes of property and infrastructure, hotels and taxes on land for agriculture.
The overall size of the personnel of the Tax administration determined by a system that guarantees that the report staff / taxpayers are more under control than other roles and more streamlined in the Large Taxpayer Directory, than in the Tax Regional Directories. The directories' structure for regions has been simplified in the past two years. It now comprises consisting of fourteen regional directors, as well as the 24 agencies for service. The public employees must handle thousands of taxpayers that includes small and medium taxpayers , as well as the large taxpayers.
Tax administration of functions such as internal audit, anti-corruption and tax appeal. It is built on:
Operations functions - Services for taxpayers, evaluation of VAT refunds and tax returns Tax audit tax investigation, tax audit and
Supporting operations for operations - technical aspects such as legal office and education and training international relations.
The headquarter is comprised of 14 Directories, and 13% of all employees of the tax administration.
The tax directories in the region are 13 , and Large Taxpayer Directorate. It includes 88% of the total staff of the tax administration.
The composition of the tax administration that is gender-based is close to 50% to 50 percent.
The purpose of the tax administration is to provide tax revenue that is used to fund the public expenditures of the government by efficient and effective tax collection and insurance contributions as well as other obligations. We also provide data to aid in the formulation of economic policies by the government.
To achieve these objectives to achieve these goals, the tax administration aids taxpayers by providing high-quality services to help them comply with the law and fulfill their obligations and obligations. In parallel, the tax administration takes action against those who do not conform to the standards in the laws.
The tax revenue total in 2011 totaled EUR 1.21 billion. of that EUR 821 million were tax revenue as tax revenues and EUR 400 million were social contributions. The results of tax audits and tax investigations came up in greater than 144 millions euros taxes due and penalties.
The tax revenues structure consists of social contributions, which are 32 percent, P.I.T. with 17 percent, V.A.T. with 16 percent, C.I.T. with 12 10%, excise tax with 10%, and other taxes at 11 percent.
In accordance to international standards, the tax administration has developed an IRS Directory for taxpayers with large amounts to address the issues of a few taxpayers, whose tax payments make up the highest tax revenue (50.2 percent of tax revenue in the year 2011).
The Large Taxpayers Directory administers 800 taxpayers. In 2009 taxpayers have been considered "large" as long as they make a profit exceeding the value in excess of 180 millions Albanian Lek (1.5 million euros) and the quantity of employees, and amount of capital or investment.
One of the major motives behind the establishment of LTD is to increase the skills of staff members so that the tax authority can improve its capability to be at the same expertise level as in the private sector as consultants employed by taxpayers with large amounts. Effective large Taxpayers Units effectively achieve this by:
- Supplying the best qualified staff working in large Taxpayers Units
- Employees who hold the same position for sufficient period of time get the chance to learn abilities to levels that are higher (and should it be necessary, via "isolation" of large Taxpayers Units from policies or procedures of regular staff on rotation)
- Development of control units specifically designed for certain industries and
In several of them specialist units for technical guidance which provide expert advice on complicated issues and support control units.
Similar to other nations, the difficulties faced when administering are similar to:
Cross-border transactions between close relatives and in countries that have tax advantages are not in line to the principle of neutrality in transactions (transfer price)
Complex structures and Intra-group transactions that result from the realisation of tax benefits that are not related to the economic basis of the business
- Tax-related issues (e.g. hybrid entities, overseas entities, executives of tax credit for foreign tax and Insurance within the organization)
Customs to include rights to be granted for exceptions, wrong classification of products, assessments, and importer of goods of high value)
Method of dealing with specific tax issues that assure internal control or external.
Control that companies have over their tax procedures
Inconsistencies and distortions in market valuation
The Classification Office Classification Office (hybrid or not)
International Arbitration
Evaluation of the fuel
- Issues with a permanent business centers
- Structured finance
Transactions to facilitate the transfer of losses
Agreement to utilize fraudulent trust cash values for life insurance policy in order to offer the benefits of public assistance
Inter-corporate financing, which makes use of guarantees for payments
- Agreement for an intermediate foreign tax credit
Tax evasion via contracts that offer option to compensate foreign currency
-Agreement abroad for delay compensation
Earnings from the sale of assets
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