ISSUE 16/9 | SEPTEMBER | 2015 - LEGAL UPDATES

TAX LEGISLATION

Instruction no. 6/4, date 4.9.2015 On several amendments on instruction no. 6, date 30.1.2015 “on the value-added tax in the Republic of Albania”, as amended

This instruction brings several changes in the VAT reimbursement procedure and rules and in the nomination of the tax competent directorate by changing its name from “Tax Regional Directorate” into “VAT Reimbursement Directorate at the General Tax Directorate”.

Therefore the Instruction provides changes in the reimbursement method for financial agreements, reimbursement procedures and exemption procedures for diplomats, international organizations, NATO. 

The requests for VAT reimbursement submitted before the entering into force of this instruction, will be processed by the Tax Regional Directorates, while the VAT reimbursement requests submitted pursuant to this instruction, will be processed by the Accounting and Income Assessment Directorate, until the establishment of the VAT Reimbursement Directorate at the Tax General Directorate. 

INSTRUCTION no. 14/1, date 4.9.2015 On several additions and changes in Instruction no. 24, date 2.9.2008 “On the Tax Procedures in the Republic of Albania”, as amended

This Instruction provides several changes on the applicable tax procedures in the Republic of Albania.

It is set that the Taxpayer performing the circulations of goods or services, whose payments are not performed through the bank, must use the tax system using fiscal equipment for the registration of payments in cash and for the mandatory issuance of the tax receipt.

The Taxpayer of special economic sectors, as set in the DCM, must install and use the circulation monitoring system.

Moreover regarding the VAT reimbursement procedure it provides that the Tax General Director, through the relevant tax administration bodies, within 60 days from the submission of the reimbursement request and 30 days for the exporting taxpayer, shall carry out the reimbursement procedure pursuant to such instruction and approve the VAT deductible and reimbursable surplus, as well as it provides detailed procedures of the VAT reimbursement.

Decision no. 647, date 22.7.2015 “On the approval of the procedures and criteria for tax facilitation of developers and operators operating in the economic development and technology areas”

Based on this Decision of the Council of Ministers the rules for the entering of Albanian goods in the technologic and economic development areas processed as supplies with 0 VAT level in case such goods are used only for economic purposes carried out in such areas and for which they are destined, supplied for the developer and the user established in the areas.

Moreover it sets the rules for the exiting of goods from the technologic and economic development areas. While the goods or products transported from one economic development area to the other, within the territory of the Republic of Albania, are considered as goods exiting the technologic and economic development and that are not subject to custom and/or tax obligations. 

CONSTRUCTION LEGISLATION

Decision no. 671, date 29.7.2015 “On the approval of the territory planning regulation”

This Decision of the Council of Ministers approves the new regulation of the territory planning setting unified rules for the structure, implementation, detailing and implementation monitoring of the territory development plans.

This Decision, sets among other things, the new rules for the drafting of the planning document, the planning document type, the rules regarding the national general plan and other sector and local plans, etc. 

Moreover, in this regulation, the territorial division for planning and development purposes as well as the land use and territorial divisions.

LEGISLATION REGARDING SAFETY AT WORK

Decision no. 634, date 15.7.2015 on the approval of the regulation “on the introduction of safety and healthcare measures at work for pregnant women and women that have recently given birth”.

This Decision of the Council of Ministers approves the regulation for guaranteeing safety and healthcare at work for pregnant women and women that have recently given birth.

This regulation aims to set the obligations of employers regarding risk assessment and information of employees, the limit value of exposure at work and the working time.

Therefore, the employer must carry out the risk assessment based on the regulation annex setting the non comprehensive list of factors, processes and working conditions, and such employees in no case shall carry out their work when the risk assessment shows that there is exposure toward working factors and conditions jeopardizing safety and healthcare.

ENVIRONMENT PROTECTION LEGISLATION

Decision no. 686, date 29.7.2015 on the approval of the rules, responsibilities and terms for the development of the environment impact assessment procedure and the procedure regarding the transfer of the environment declaration decision.

By this Decision of the Council of Ministers the rules for the performance of the preliminary environment impact assessment procedure are set, as well as those of the in-depth environment impact assessment procedure. Moreover it sets the conditions for the transfer of the environment decision or declaration by the developer.