
The government will continue the fight against informality throughout 2024, targeting some of the most problematic segments.
Referring to the economic reform program 2024-2026, one of the main goals is the investigation of unjustified wealth. The treatment of wealthy individuals has not been left out of the attention of the Tax Administration, where in addition to the drafting of the compliance plan for 2023, the analyzes and controls with risk-based information have also started in cooperation with third parties. DPT is undertaking a pilot project with the General Directorate of Road Transport Services of Albania to compare individuals who own luxury cars with their personal income declaration (DIVA) as the first phase of this project and in the future to expand the exchange of information related to other assets of the taxpayer. According to the document, individuals subject to sanctions will also be considered in accordance with the agreements our country has with international organizations.
Another goal is to reduce the compliance gap related to VAT. The Risk Committee was created for the efficient implementation of this measure by examining certain risk phenomena on a monthly basis and identifying the most dangerous taxpayers through the combination of various information and analyses. The focus of the tax administration will remain on VAT revenues, giving priority to key sectors such as tourism, as well as increasing VAT registration.
On the other hand, increased attention will be given to the reduction of undeclared work, under-declaration and the reduction of cash payments in the economy. According to the document, the tax administration focused on informality in the labor market through four forms: non-registration of employees, non-declaration of wages, non-declaration of working hours, non-declaration of employment category and profession.
Reducing tax evasion is another focus of the tax administration. Referring to the document, the field structures are committed to the verification and identification of taxpayers in implementation of the Operational Plans that are approved by the Operational Committee and the Risk Committee in DPT. The main objective of their work is to prevent, raise awareness, identify and fight illegality in the field of taxes and take appropriate administrative measures against tax violations. For the year 2022, 917 administrative measures were taken for taxpayers with violations of tax legislation. The value of the detected violations is calculated at 466,000 thousand euros. As for the tax investigation, it will focus on active processing entities that try to avoid paying social contributions and entities that use VAT fraud schemes./ SCAN
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