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ISSUE 16/11 | NOVEMBER | 2015 - LEGAL UPDATES

ISSUE 16/11 | NOVEMBER | 2015 - LEGAL UPDATES

TAX LEGISLATION

Law No. 99/2015 On some changes and adds at the Law No. 9920 of the 19.05.2008 “On the Tax Procedures in the Republic of Albania”, as amended. 

According to the previsions of the abovementioned Law, each taxpayer, who is found to perform activities in undeclared addresses, which hasn’t updated the data, in accordance with Article 43 of this law, but the goods he keeps in storage, uses or transports are accompanied by tax documents, a fine of 500,000 ( five hundred thousand ) ALL is applicable. 

Also, any buyer, individual, juridical or natural person, has the right to not carry out the transaction for the value of the goods or service provided, if the seller does not issue tax bill or tax receipt, in accordance with this law. For this purpose, the taxpayer shall display in a consicuous place at the address where he operates, a notice to the purchaser.

Until the 31.03.2016, for all taxpayers who undertake wholesale of goods to the buyer, which is not exercising a commercial activity (individuals), the sales accompanied with a tax receipt issued by a fiscal device should not exceed 10 percent of the value the taxable goods sold in the same period of the taxable month during the last year, without including VAT. From April 1, 2016, taxpayers who carry out wholesale of goods are not allowed to sell with a tax coupon to buyers, which are not exercising a commercial activity (individuals). 

Another novelty of this Law is the creation by the Tax General Direction of the IMEI database of the mobile phones, and in this database are registered all the IMEI numbers of the mobile phones from the moment of their importation, and also all the IMEI numbers of the mobile phones for sale by the taxpayers in the local market, wholesalers or retail sellers, without prejudice to the legislation in force concerning the personal data protection. 

The IMEI database is accessible to the information depositors which are the importers, the taxpayers and the wholesalers and retail sellers, only for purposes of populating the data, and by the inspectors of the tax administration during the effectuation of the controls. 

The taxpayers, retail and wholesale, within one month from the entering in force of the DCM, must register the IMEI numbers of the mobile phones at the database, of all their mobiles in stock. This practice shall pursue for every new mobile putted in the market.

Also it is prohibited to hold or to use fiscal devices and traffic monitoring systems, other than thosespecifiedinthislaworitsbylaws.

Concerning the employment of the employees, this Law provides that during the control of the business it results that the taxpayer has not declared at the tax institution every recently employed person, at least one day before the beginning of the work, apart from the obligation to pay the amount of taxes and social security contributions and health insurance, calculated fromthedateoftheascertainment,heisobjectof a fine of 500 000 (five hundred thousand) ALL.

Also, if from the verification and control it results that the taxpayer hasn’t declared the real wages of each employee in the tax institution, apart from the obligation to pay the amount of taxes and social security contributions and health insurance, calculated from the date of the ascertainment, he is subject to a fine of 500,000 (five hundred thousand) for the first founded case.

The maximum penalty provided by this law affects the taxpayer which sells wholesale goods, that holds in storage, uses or transports goods unaccompanied with tax documents, and he is subject to a fine of 10,000,000 (ten million) ALL, confiscation of the entire quantity of goods, stored, used or transported, unaccompanied by tax documents and also an income tax reassessment for a period of 6 months.

Also if it’s not displayed in a visible place in the address where he operates, a poster that shows the right of buyers to not pay for the goods and services purchased, pursuant to paragraph 3 of Article 46 of this Law, is object to a fine of 500,000 ( five hundred thousand) ALL.

Not displaying the sale prices of the goods or services is punishable by a fine of 500,000 (five hundred thousand) ALL.

Guidance No. 14/2 of the 8.10.2015 on some adds and changes in the Guidance no. 24 of the 02.09.2008 “On the Tax Procedures in the Republic of Albania”, as amended. 

This Guidance provides new formats concerning the requests for refund of VAT. So, the format 1, "Notice to the non acceptation of the request for refund of VAT", format 2, “Notice of the acceptance of the request for refund of VAT" and format 3, “Notice to the approval of reimbursement of VAT” attached to the Guidance are replaced by the format 1, format 2 and 3 provided by the Guidance.

Guidance No. 25 of the 05/10/2015 On some additions to the Guidance No. 26 of the 04/09/2008 “On the National Taxes”, as amended.

This Guidance provides that in cases of sale of thevehicles,thenotaryofficesbeforetheycarry out the necessary legal procedures for its sale, they demand to the seller of the vehicle the certificate from DPSHTRR through the regional road transport services that the vehicle is not debtor to the annual fee for the used transport vehicles or if it is blocked by the competent bodies established by law.

NATURAL GAS LEGISLATION

Law No. 102/2015 "On the Natural Gas Sector"

This new aproved law is entirely in compliance with the Directive 2009/73/CE of the European Parliament and Counsel, of the 13 july 2009 “On the commun rules for the natural gas intern market”.

Among other things, this law sets the rules for the organization and the functioning of the natural gas market, the access to the market, the criteria’s and procedures applicable to the granting of the approval for the transmission, distribution, supply and storage of natural gas and operation systems.

This law applies to the activities in the field of transmission, distribution, trading, storage, supply, and for the establishment and the operation of natural gas infrastructures, excluding the activities of exploration and production of naturalgas.

The construction and use of pipelines for transmission and distribution of natural gas, GNL installations, the natural gas deposits, direct lines, connecting the Albanian system of natural gas to the neighboring systems, as well as any plant, equipment or other installation involved in natural gas sector, is subject to approval by the Council of Ministers.

ERE is the regulating authority of the activities in the natural gas sector, excluding the activities of the research and production of gas.

ENERGY LEGISLATION

DCM No. 822, of the 07/10/2015 “On the Approval of the rules and procedures of the construction of new production capacities of electric energy, not subject of a concession”.

By this DCM laying are provided the rules governing the procedures and the documentation required for the application, assessment and the granting of permission for the construction of a new source generator of electricity, which is not subject of a concession.

The object of these rules and procedures are the new sources generator of electricity, the construction of which is done with private funds and which are associated to the transmission networks and / or distribution.

Any person conducting business under Albanian law, may apply for an approval for the construction of new sources generator of electricity, which are not subject of a concession, over 2 MW.

While the construction of new facilities, which are not subject to concession and have a production capacity below 2 MW, is approved by the minister.