The number of businesses deregistered in tax years reaches over 69,000

2024-03-08 12:14:00, Ekonomi CNA

While Albania has for years facilitated the procedures for opening a new business, closing them has always resulted in a difficult process that requires time and is accompanied by costs.

Official data from the General Directorate of Taxes show that the state of unregistered taxpayers, progressive in the new tax system at the end of 2023, results in 69,600 taxpayers (this figure includes businesses closed in years).

Only for the year 2023, 3,100 taxpayers, who fulfilled their legal obligations, were deregistered in the National Registry of the DPT.

The process of deregistration of the taxpayer is finalized in the Regional Tax Directorates. In order to carry out this process, the deregistration certificates (copies) issued by the CKB are currently sent directly to the relevant DRT based on the agreement that was agreed with the CKB, since the concrete actions for the deregistration of the taxpayer are also carried out there from the Register of Taxpayers in DRT.

But taxes claim that the deregistration process continues to encounter difficulties, as the finalization cannot be done by taxpayers alone.

Non-fulfillment of legal conditions by taxpayers becomes an obstacle to deregistration, as they fail to pay all obligations and submit all tax returns.

Also an obstacle to deregistration is the inaction of the control employees to assess the declarations and the relevant account of the taxpayer at the right time, and their disapproval of the deregistration, for which they prevent his deregistration, the taxes justify.

Deregistration cannot be done even when the taxpayer does not present the documentation on the place of business, whether it is rented or not.

The application for the deregistration of the natural person is made "online", by completing the "online" form in order to finally close the activity.

KKB, upon receiving the request for deregistration of the natural person, after performing the verifications and noting the fulfillment of the conditions for registration. Then the Tax Administration, within 10 working days from the date of submission of the request for deregistration of natural persons, is obliged to verify and evaluate the tax situation of the subject in his account in the accounting and data system that he has, as well as for declarations not submitted by him, the tax administration notifies the taxpayer within these 10 days.

When the tax administration, according to the risk analysis, judges that it is necessary to exercise control in the environment where the subject performs its activity, this control and its reflection in the situation of the taxpayer cannot last more than 30 working days. If the tax authority has not submitted any objection in writing within the legal term of 30 working days, the National Business Center immediately deregisters the entity./Monitor