DIVA, 18 million euros in the tax coffers - 2024, more income. New declaration rules for the following year
The tax administration has collected nearly 18 million euros from the tax on the Annual Individual Income Tax Declaration for 2024. Official tax data shows an increase in revenues of 24.2% compared to 2023.
According to official data from the Tax Administration, DIVA was completed by 73,790 individuals, of which 24,224 individuals with income over 2 million lek, a threshold that was in effect until 2023, and 49,566 dual-employed individuals.
The increase in collections came as a result of the change in the declaration and the obligation of dual employees to complete it, as well as the treatment as a single salary for tax purposes.
This year, the rules for declaring income through DIVA will be different than before. The Income Tax Law defines the categories of those who must declare their income to the tax administration.
Specifically, an individual is required to file an annual personal tax return when their annual taxable income is more than 1.2 million lek per year from all sources. When they are in an employment relationship with more than one employer, regardless of the amount of income they receive from their employers.
As well as when there is more than 50,000 lek of any other income that is not subject to final withholding tax. Also, every natural person who carries out economic activity is obliged to submit an annual tax declaration for business income.
With the new threshold of 1.2 million lek, the number of individuals who have a declaration obligation reaches around 140 thousand employees.
The personal identification number for individuals or the unique entity identification number for registered taxpayers are used as tax identification numbers of resident personal income taxpayers for the purposes of personal income tax returns. Non-resident taxpayers are given a tax identification number as defined in the instruction of the minister responsible for finance.
In cases where individuals, for one reason or another, do not file their declaration on time, they are penalized with a fine of 3,000-10,000 lek.
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