The tax administration informs taxpayers about the new monthly declarations!
The Tax Administration and the American Chamber of Commerce held a joint training to inform taxpayers on the latest developments regarding the new monthly declarations and DIVA 2024, in implementation of the new "Income Tax" law.
During the training, key issues such as the Withholding Tax Declaration, payroll and the effect of the Personal Status Declaration, legal changes to the DIVA 2024 Declaration, as well as the declaration deadline were addressed. Also, innovations and developments aimed at facilitating the declaration process and self-fulfillment of tax obligations by taxpayers were presented.
The Tax Administration will continue to inform and raise awareness among taxpayers and the public about the legal changes and their correct implementation within the established deadlines, through all its communication channels. As of January of this year, the payroll declaration has changed, in accordance with the new “Income Tax” law. Businesses and their employees, current and new, must change their personal status declaration.
Personal Status Declaration:
Every employee has the right to benefit from a deduction from the taxable value of salary income, of the amounts determined, according to point 1 of article 22 of the aforementioned law (the "Income Tax" law), only 1 time during 1 monthly calendar period.
The personal status declaration, according to Article 66 of the above law, must be signed by both parties (the taxpayer and the employee) before the start of the employment relationship (before the first payment of taxable employment income).
Change in the new payroll:
It will contain a box for the declaration of personal status. This selection (check) allows the deduction of amounts determined depending on the gross salary they have from the tax base. All employers whose employees are employed by only one employer (before 01.01.2025) will automatically have the check box for “personal status”, but they will keep this check only if the employee and the employer have signed the declaration of Personal Status.
In case an individual is employed by more than one employer, the box will not be filled in as the personal status declaration must and can only be selected from one of the employers, which must be determined by the employee himself.
The novelty is that around 143 thousand Albanian citizens employed by one or more employers will have to fill out the Annual Individual Income Declaration, known as DIVA. This obligation applies to every individual who has an income of 1.2 million lek per year and is not dual-employed, as well as to every person with two or more employees, regardless of income.
Individuals will need to declare them on a form known as DIVA, which is available on the Taxes website, once they have registered. The deadline for DIVA declaration is March 31st.
A year ago, this obligation was only imposed on those with an annual income of 2 million lek. This year, the limit has been reduced to 1.2 million lek gross. If individuals do not complete the declaration, according to the law, the penalty starts at 3 thousand lek and then late payment interest is applied.
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