Amendments and Additions to the decision “On Taxpayer’s Advocate”

Official Bulletin no.3, dated 17 January 2017

Council of Ministers by its Decision No. 10 dated 11/01/2017 decided to approve some amendments and additions to Decision no. 648, dated 28.07.2010 “On taxpayer’s advocate”.

By this decision the Council of Ministers makes structural, functional and in reporting amendments.

Structural Amendments:

Organic structure changes, based on which the Taxpayer’s Advocate, starting from January 1, 2017 is part of the Ministry of Finance.

Every taxpayer who will require the service of the Taxpayer’s Advocate should be addressed to the Taxpayer’s Advocate Directorate, at the address, Ministry of Finance, Bulevardi “Dëshmorët e Kombit”, Nr.3, Tirana.

Functional Amendments:

Taxpayer’s Advocate will monitor the process of information and service to the taxpayer of tax administration, a process that involves, but not limited to the information and publication of clear and understandable information on the website of the Directorate General of Taxation.
Monitoring can also be carried out through surveys, observations, interviews, questionnaires electronically or in any other form, to ensure that this right of the taxpayer is fulfilled by tax administration.

Taxpayer’s Advocate monitors the implementation of the right to reasonable controls and in accordance with the definitions, procedures and terms for conducting tax inspection, periodicity of conducting audits, time, location and duration, according to the provisions of law.

He ensures the implementation of the right of the taxpayer, in case of a disagreement about a tax assessment made by the tax administration as to the reasons, evaluation and decision taken.

Taxpayer’s Advocate monitors the compliance with the rights to seek tax administration, electronically or in writing, any document located in the taxpayer’s file and has the right to seek and receive by the authorities of tax administration in writing, any general or specific information for a taxpayer or group of taxpayers, at any stage of the administrative process. He may request information by any structure of tax administration, including the Tax Investigation Department, as far as the interests of the tax investigation are not affected.

Taxpayer’s Advocate has the right to seek and receive information by the relevant authorities of tax administrative review in the Ministry of Finance.

In addition, at the request of the taxpayer it shall be entitled to recommend to the Director General of Taxation, the issuance of technical decisions, in accordance with the provisions of article 10 of Law no 9920/2008.

Amendments in reporting:

According to this decision, the Taxpayer’s Advocate submits to the Minister of Finance a report periodically in writing, once every three months, or when it is required of him. At the same time, this report is submitted to the Director General of Taxation.

Besides the periodic reporting, when he deems appropriate, for specific situations or issues, the Taxpayer’s Advocate shall report to Minister of Finance.

The effects of these changes extend from January 1, 2017.