Shqipëria Posted on 2026-04-10 09:47:00

Taxes to correct business mistakes - Recommendation/ To be relieved when registering for tax liability that is not theirs

From Elisabeta Dosku

Taxes to correct business mistakes - Recommendation/ To be relieved when

A new recommendation aims to improve tax procedures for cases where newly registered taxpayers are mistakenly included in tax liabilities that do not belong to them.

According to the Taxpayers' Advocate report for 2025, in some cases the tax administration, due to human errors, may register a business as subject to a tax or tax liability that does not actually belong to it.

The report emphasizes that this procedural error creates difficulties for taxpayers, who are forced to follow additional procedures to correct the situation, wasting time and incurring administrative or financial costs.

To address this problem, the Taxpayers' Advocate recommends intervening in the tax procedural guidance to establish clear and detailed rules on how these errors can be corrected by the tax authority itself.

 According to the proposal, the tax administration should have the right to correct the tax liability incorrectly determined before the declaration deadline, without the taxpayer having to follow lengthy administrative procedures.

The establishment of such a procedure would help reduce time and financial costs for businesses, especially those that have just started their activities. At the same time, it would increase taxpayers' trust in the tax administration and improve the efficiency of the fiscal system.

The report also emphasizes that in any case where such an error is alleged, it must be proven that the taxpayer was unaware of and had no intention of committing this act. For this reason, the documentation and procedures for correcting errors should be clearly defined in the tax procedural instruction, in accordance with the relevant provisions of the law.

According to the recommendations, such a regulation would create more legal certainty for businesses and improve the functioning of the relationship between taxpayers and the tax administration.

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