A new Law no. 33/2017 "On payment and deletion/erase of tax
liabilities, liabilities payable to the customs authorities, and
the procedure for removal from circulation of vehicles after the
relevant tax liabilities are deleted/erased" (herein
'Amnesty Law') was enacted by the Albanian Parliament on
March 30, 2017. This law will become effective 15 days following
the publication in Albanian Official Gazette.
Amnesty Law defines as 'unpaid tax liabilities'
any tax/contribution/tariffs, late payment interest, and any
administrative penalty related to or not with a particular
tax/contribution/tariff as defined by Tax Procedure Law or other
tax laws, and it defines as 'customs payable liabilities'
any due unpaid liability to customs authorities including customs
duties, VAT, excise, royalty tax, packaging tax, circulation tax,
carbon tax, fines, late payment interest and compensating
interests.
