In some form or form the majority of taxpayers use tax professionals, and for this obvious reason the tax administration recognizes that they play a very important role in their tax system. In addition to helping to ensure the system runs smoothly, they play a key role in influencing and shaping their clients’ tax compliance behaviour. Because of their professional knowledge of our tax system and its nuances this influence can be positive or negative. click here
Fiscal practitioners also play an significant role in the growth of our tax structure through their elected bodies. They influence the forming of public opinion and general attitudes regarding the fairness and equity of the tax system and our administration of it.
Because of their influence and their unique position in influencing taxpayer behaviour, we recognize that they are one of the main ingredients in our pursuit of our main corporate goal: “to ensure that everyone fulfills their tax and customs duties.”
Therefore, we expend a lot of time interacting with them in our attempts to ensure better customer enforcement through a variety of approaches and across several specific fora.
WHAT CAN STRATEGY TAX?
Our strategy on dealing with tax professionals can be set out in our recent 2007-2010 Strategic Operational Programme. As the term “financial professional” encompasses people with a range of positions and duties, the tax administration must plan an response to insure that the approach works.
I ‘d like to give you some background on how the strategy for building relationships and partnerships will come about. I must confirm that the relationship between taxpayers and tax administration is an adversarial one characterized by mutual suspicion and distrust. Tax administration acknowledges that Albanian tax professionals play a key role and that is why we have developed sophisticated advisory mechanisms to help the administration engage with this wide community.
Let me give you a few relevant facts regarding the Albanian tax system.
Our tax system relates to direct and indirect taxes, customs duties and duties. Albania has income taxes, and goods and services taxes.
Businesses (bounded companies and individuals) pay tax on the basis of self-assessment. Our register includes roughly 49,000 self-employed individuals and 13,000 limited companies.
Directorate-General for Taxation is the only central tax authority. Tax Directorate-General (HQ) and its Regional Branch Offices have power to enforce and manage taxes. Tax department general is located in Tirana. The Directorate-General for Taxation establishes its local tax offices in 36 districts, and the Large Taxpayer Office has been established in Tirana since 1998. Heads of local tax offices are appointed and discharged by the Tax Director-General. The Local Tax Offices provide taxpayers with tax certificates, prepare draft tax revenue program for the district, oversee and account for tax revenue and program performance, process tax returns, assess tax liabilities, preserve and organize documents, audit taxpayers and collect taxes, and implement special executive decisions.
The Directorate General of Taxation has recently undergone a major restructuring of the organisation. This agency essentially rebuilt the organization around different taxpayer groups. These groups are made up of taxpayers in each of four geographic regions, and a large national taxpayer group. As an effect of fiscal decentralization in Albania, apart from collection and debt management functions that remain centralized, every other small taxpayer is managed as of 2007 from tax offices of local power.