ISSUE 23/12 | DECEMBER | 2015 - LEGAL UPDATES
DCM no. 31 of the 27.11.2015 “On some changes and adds on the Guidance no. 24 of the 02/09/2008 “On the tax procedures in the Republic of Albania”, as amended”.
Through this Decision of the Council of Ministers, it is provided amongst other thing that each taxpayer, which is found exercising activities in non declared adresses, for which he has not effectuated the uptade of the data, according to the article 43 of the law on tax procedures, but the goods kept by this taxpayer in storage, usage or transport are accompanied by tax documents, this taxpayer is subject to a fine of 500 000 (five hundred thoudand) Leks.
Also, each buyer, physical or juridical person or individual, has the right not to perform the transaction for the value of good or service offered, if the seller does not provide him with an invoice or bill, in compliance with this law. For this purpose, the taxpayer is obliged to put in a apparant place in the adress where he exercises his activity, a notice for the customer.
The taxpayer is prohibed to keep or use fiscal devices or circulation monitoring systems, different from those provided by the tax procedure law or bylaws in force.
The unpayment on the time limits of the installments of the income tax or simplified income tax, is subject to a fine of 15% of the amount of the installment to be paid.
The tax authorities control the employer in order to verify if the declarations and payments of the tax obligations, and of the social security obligations are completed properly, in reliance with the real declaration of the wage amount. If by the control it results that in the business location the taxpayer hasen’t declared the real amount of the wage of the emplyees at the tax authorities, the taxpayer is subject to a fine of 500 000 (five hundred thousand) Leks.
The taxpayer, which effectuates gross sales of goods, or stores, uses or transports goods unacompanied with tax documents, is subject of a fine of 10 000 000 (ten million) Leks, connfiscation of all the amount of the goods and tax re-evaluation of the income for a 6-months period.
LEGISLATION ON THE GEOSPATIAL INFORMATION
DCM No. 942 of the 18.11.2015 “On the approval of the Regulation on the “Planification and realization of the aerial photography of the territory of the Republic of Albania” ”.
This regulation defines the basic rules for the planning and the execution of the aerial photography of the Republic of Albania, for the purposes of national geospatial information infrastructure.
Aerial photography is conducted by entities certified by the relevant authorities competent to oversee the safety of flight operations.
The authorization for the aerial photography, partial or total, of the area the Republic of Albania by state agencies or private agencies, national and foreign, for the purposes of Law no. 72/2012, is given by the Minister of Defense, after the approval of the project by the ASIG, whereas the permit for the execution of the flights related to the aerial photography of the territory of the Republic of Albania, for the purposes of Law no. 72/2012, is given by the Civil Aviation supervising the safety of flight operations.
MINING ACTIVITY LEGISLATION
Guidance No. 255 of the 03/11/2015 “On the designation of the conditions and tariffs for the agreements of the creation of the servitude In the horizontal underground mining works”.
This Guidance provides that the servitudes of the horizontal underground mining works, belonging to any other existing area, is created only by an agreement between the parties, between the holder of the existing mining permit, on which there are horizontal underground works and the holder of the mining permit, which seeks to take advantage of the servitude to permit the achievement of the mineral body.
LEGISLATION ON THE ENERGY SECTOR
Law No. 124 of the 12.11.2015 “On the efficiency of the energy”.
This law is applicable to the legal persons who perform the activities of production, transmission, distribution and supply of energy; natural persons and / or legal, public or private , that are final consumers of energy and natural persons and / or legal entities that provide energy services in order to improve the energy efficiency.
The purpose of this law is the development of national policies and regulations in order to encourage and promote the improvement of the efficient use of energy, with the aim of saving energy and enhancing the security of supply, as well as removing the obstacles in the energy market; the establishment of national objectives of the energy efficiency and the increase of the competitiveness of the operators.
The Agency of Energy Efficiency, monitors the implementation of the National Plan of the Energy Efficiency Action and is responsible for overseeing the implementation of the energy efficiencymeasures.
DCM No. 912, of the 11.11.2015 “On the approval of the national methodology of the assessment of the environmental impact (AEI) process”
This decision of the council of ministers approves the national methodology of the assessment of environmental impact process, where are defined the methodologies and requirements for the drafting of the reports on environmental impact assessment.
The methodology provides tables with consecutive steps and checklists showing exactly what is required from each party responsible for managing of the preliminary and deep process of theAEI.