Audits in the field of customs/ Shehu: Shortcomings in tariff classification, incorrect treatment of VAT exemption

The head of the Albanian Supreme Audit Office, Arben Shehu, has stated that audits in the field of customs and tax revenue administration have highlighted shortcomings in tariff classification, customs valuation and calculation of tax liabilities, including incorrect treatment of VAT exemptions, discrepancies with physical and accounting inventory, as well as unapplied penalties.

“Audit in the area of ??customs and tax revenue administration have highlighted deficiencies in tariff classification, customs valuation and calculation of tax liabilities, including incorrect treatment of VAT exemptions, discrepancies with physical and accounting inventory, as well as unapplied penalties.

Regarding the functioning of internal control systems, it was found that the internal audit service has not been extended to all units in the field of law. The implementation of the annual audit plan continues to be low and with reports not based on risk analysis", said Shehu./ CNA

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