Overpaid contributions by citizens? - Taxpayers' Advocate: Automatic settlement without the need for a request

The Taxpayers' Advocate highlights the need for procedural facilitation in the settlement of social security contribution obligations that result in overpayments by individuals for the same tax period.
Referring to the annual report of this Institution for 2025, one of the most frequent problems reported by taxpayers is related to the way taxpayers collect monthly payments.
The complaints found show that some taxpayers, by mistake, pay a certain month instead of the month that should actually be paid. As a result, for one month of past periods it happens that the social security payment is made twice. This situation was particularly evident during the first half of the year.
Currently, the settlement of these payments is done at the request of the taxpayer himself. However, it has been assessed that this procedure creates unnecessary administrative delays and mainly favors taxpayers who are more informed about the procedures. At the same time, it also increases legal uncertainty for citizens and businesses.
From the responses given regarding this issue, it appears that the tax administration is working to improve the system for submitting requests for tax settlement.
Meanwhile, the Ombudsman's recommendation is to intervene in the procedural instruction, so that in cases where double payment is found for the same period, the tax administration should automatically adjust the overpaid amount, without the taxpayer having to submit a request. Also, the taxpayer should be notified electronically about the performance of this action.
According to the report, such an automatic system would be fairer and more efficient, both for taxpayers and the tax administration, by reducing procedures and avoiding delays in handling overpayment cases.
Tourism sector, with high informality - ALTAX: 70-80% of short-term accommodation units, outside the tax system
Albanian tourism is facing a fiscal asymmetry, which means that the rapid growth in the number of tourists in recent years is not being accompanied by an......
"KAYO" towards partnership for the unmanned vehicle industry - Government approves conditions for public-private cooperation in drone production
The Council of Ministers has approved the decision to determine the terms of negotiation of the state-owned company "KAYO" with private partners, with the......
Oil closes the week near 95 USD per barrel - Realizes the biggest weekly losses since 2022
Oil ended the week near $95 a barrel, as a ceasefire between the United States and Iran was reached. However, tensions remain over the Strait of Hormuz, as......
Kosovo approves loan agreement for economic development - Financing for the financial sector, energy and regional trade
The Kosovo Assembly has today approved all international agreements on the agenda, giving the green light to several important financial draft laws. With 81......
''13th salary, common practice in EU countries'' - Minister Murati: Supplement, 200 million euros
The Minister of Finance, Hekuran Murati, has stated that the practice of the 13th salary exists in European Union countries and is not a new idea, responding......
New mechanism for financing public projects - Government approves new scheme for financing from gambling funds
The Minister of Tourism, Culture and Sports, Blendi Gonxhja, through a post on social networks, said that another concrete step has been taken to strengthen......
The war in Iran "crushes" the American consumer - Confidence falls to a historic low in April, inflation rises
Consumer confidence in the United States fell to a record low in April, as fears about rising energy prices and the impact of war in Iran increased,......
Artemis II successfully returns to Earth - The ultimate goal, long-term presence on the Moon to explore Mars
The Artemis II capsule and its four-member crew safely landed in the Pacific Ocean after nearly 10 days in space, concluding the first human trip to the moon......



