TIRANA, August 21
Public institutions that have not paid either the social security or health insurance for their employees could enter into agreements make payments by installments. The Ministry of Finance and Economy has made some changes in the instruction ‘For tax procedures in the Republic of Albania’, where it underlines that only the public institutions could profit from this facility.
In the cases, where the taxpayers are the state or public institutions and organs, central or local, or other organs where the state is a subject, for cases of great public interest or the need for non-allowing the infringement of order and national security, it could be made an agreement to pay by installments, for the obligations regarding the contributions of social security and health insurance- says the instruction.
In the instruction, there are other points where have been made changes, such as the case of making agreements for payment with installments of some obligations from the businesses. According to this instruction, the agreement for payment with installments could be made for tax obligations set by the tax administration, as a result of an assessment done and for tax obligations self-declared by the taxpayer.
However, the instruction clarifies that entering into an agreement for payment by installments, does not facilitate the legal position of the responsible individual, in the cases of presuming or consummation of penal act, predicted by-law regarding the tax obligation self-declared from the taxpayer, which is counted, collected or kept from him, including the contributions of social security and health insurance.
A previous report by the State Supreme Audit, but as well from the General Directorate of Taxation, has assessed that the non-payment of contributions for social security and health insurance, is turning into a big issue, especially in the city halls. The latter, results that they have not paid their employees social security or health insurance for years.
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