Changes To Tax Procedure Law

1. Changes to Tax Procedure Law

Law no.112/201, dated 3.11.2016 "On some Additions and amendments to the Law no.9920, dated 19.05.2008 "On Tax Procedures", as amended" was adopted by the Albanian Parliament and is already published on 15 November 2016 in the Albanian Official Gazette. This law becomes effective 15 days after its publication except for some specific articles regarding the changes to the structure of the tax administration, tax appeal and articles related to the Taxpayer's Advocate that will become effective as of January 1, 2017. Some of the main changes are as follows:

• Electronic money payment is considered a new payment method for purposes of tax compliance: