Shqipëria Posted on 2026-04-06 11:39:00

What do businesses complain about the most? - 298 complaints were filed in one year with the Taxpayers' Advocate

From Elisabeta Dosku

What do businesses complain about the most? - 298 complaints were filed in one

298 complaints were filed with the Taxpayer Advocate during 2025 electronically and officially. Referring to the annual report of this institution, after assessing the object of the complaint and reviewing their content, 136 cases were received and treated in writing, for which the review continued to resolve the issues raised by the taxpayers. At the end of the issues addressed, in cooperation with the tax administration, a total of 48 cases were resolved, and 88 cases were rejected due to lack of competence or failure to meet preliminary criteria. Also, 134 cases were treated electronically due to the high number of complaints related to DIVA during the first quarter of 2025. For cases of violations of taxpayer rights or incorrectly implemented procedural actions, it was recommended to issue individual responsibilities for inaction by tax employees, in 18 cases. 

According to the report, during this year, a significant part of the complaints is related to the problems of delays in the exercise of tax control. Specifically, it is found that the DRTs apply different and non-standardized written practices for the notification of tax control, the tax control program and the start of the control procedure. Not all regional directorates, in the act of notification of the control, specify the name of the inspector and the date of the start and end of the control; At the same time, inconsistencies have been found between the Tax Control Manual with the Tax Procedural Law and the Instruction regarding the issuance of authorization by the Director General of Taxes for the tax inspector charged with responsibility for the exercise of tax control; The right to postpone the date of commencement of the tax audit at the request of the taxpayer or by the tax administration, for reasonable reasons justified by him and the suspension of the procedural deadline for the audit in cases of a request for interpretation during the tax audit procedure.

Compared to the same period in 2024, it is noted that the number of complaints/requests received from taxpayers addressed to the Taxpayer Advocate has quadrupled. According to the report, this increase is mainly attributed to the cooperation of the GDT in promoting the role of the Taxpayer Advocate in protecting the interests of taxpayers.

Issues resolved in favor of the taxpayer from the reviewed cases are 99%, compared to 74% in 2024.

The deadline for reviewing and resolving issues in all cases compared to 2024, for periods of a normal, manageable flow of complaints, turns out to be more accelerated.

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