TAX SYSTEM MINI ALARM
To inform you of the latest changes in legal and financial legislation, this mini tax alert prepared by “A.R.S Legal & Financial Services” provides you with valuable information on the most recent publications of Albanian legislation.
In the Official Gazette No. 178, dated 09.10.2020, Normative Act No. 31, dated 07.10.2020, “On the Forgiveness of Administrative Sanctions with a Punitive Character, Imposed During the Period of Infection Caused by COVID-19 and Families Affected by Natural Disasters” was published. This act came into force immediately upon its publication in the Official Publications Center.
This normative act provides:
- the forgiveness of all administrative measures with a punitive character, imposed by the relevant state authorities for the violation of rules or legal and sub-legal acts issued within the framework of measures taken to prevent and combat the infection caused by COVID-19, from April 17, 2020, to October 7, 2020; and
- the forgiveness of all administrative measures imposed by the structures of local self-government units on families affected by natural disasters, specifically the earthquakes of September 21 and November 26, 2019, for violations identified during the repair/reconstruction of individual residences
The return of amounts to the bank account of the beneficiary entity or state institution, for all those who do not have a bank account, will be made by November 15, 2020.
All permits / licenses and blocked assets must be returned to the beneficiary entity by November 15, 2020.
State institutions and local self-government units are responsible for the procedures and detailed rules for the implementation of the forgiveness, the return of paid amounts, and the return of permits/licenses/assets.
