The System of Tax filing in Albania, "E-filing"

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Author(s) Mikel Alla
Pages 501-507
Volume 3
Issue 9
Date September, 2014
Keywords E-filing,tin, taxpayer, tax report, declaration.
Abstract

The system of tax filing “e-filing” serves to help easily taxpayers to file electronically taxes. According to the article 65 of the law No.9920 Dt.19.05.2008 "The tax Procedures in the Republic of Albania", the tax documents will be disclosed only electronically since January 2010 for large taxpayers and from March 2010 for the other taxpayers. After compiling and filing of the tax documents by taxpayers, administrators of IT must supervise the system of information to generate accurate financial reports and the tax inspectors should make the tax control of declarations. The purpose of this paper is to show, the importance of the e-filing system for taxpayers and tax administration and advantages and disadvantages of this system. Reasons for the implementation of this system are numerous, because of the facilities it offers; transparency system, saving time, avoiding the tax evasion, simplification of procedures, equal treatment of taxpayers by the tax authorities, etc.. This paper will show the main financial reports that generates the tax system, which are very essential to realize qualitative tax audit of taxpayers. According to this paper, I will give my conclusions and suggestions for the "e-filing" system.

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