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Free professions, flood complaints in taxes for the revision of the tax installment

2024-04-25 07:07:00, Ekonomi CNA
Free professions, flood complaints in taxes for the revision of the tax
Illustrative photo

After the tax calculations for the prepayment of the tax on the self-employed, many of these businesses have started tax appeals for the revision of the installments and the recognition of expenses deductible a priori, at the rate of 30%.

"Through a complaint that I filed with the Fier Regional Taxes, I requested the review of the prepayment installment, in order to include deductible expenses at the rate of 30%. From ALL 95,000 per month, the installment turns out to be 66,500.

So I asked to know the expenses a priori for 2024, as I was not aware of the accounting expenses calculations for tax prepayment for 2024. The expenses declared for 2023 were low", claimed one of the psychologists who sent the complaint to the directorate regional in Fier.

Even the accountants claim that there are already many complaints sent by businesses for the review of prepayment installments, as they are higher than what was provided for in the law.

"There are many complaints from businesses about taxes. Their key word remains the revision of the installments, since everyone expected another installment that was calculated before, lower than the one calculated from taxes", one of the accountants keeping the balance sheets of some businesses points out.

On April 11, the tax administration sent self-employed businesses a notice of assessments with the calculation of 9 tax prepayment installments. Businesses unanimously affirmed that the obligation of the prepayment installment ranging from 500, 1,000, to 1,200 euros was unaffordable.

In the tax calculations based on the statement of income and expenses of 2023, in no case was the recognition of fixed expenses at the rate of 30% for the self-employed of free professions with a turnover of up to 10 million ALL per year, as defined in the law of new "On income tax" and the accompanying instruction for implementation.

Accountant Sotiraq Dhamo warned that not applying the law correctly will cause tax complaints. "They have calculated the tax profit for the actual declared income and expenses for 2023. The law has not been applied correctly. The 30% deduction of fixed expenses has not been taken into consideration.

Many businesses have low overheads due to their profession and are almost taxed on declared income. This situation will create a flood of complaints from businesses to the tax administration", he claimed earlier.

It has been clarified by Taxes that their deduction will be made on March 31, 2025 based on the applications of self-employed businesses at the end of 2024, after completing the form for choosing the special regime.

On the other hand, accounting experts estimate that the legal form and content of the implementation of the law is not correct at all. According to them, the estimates for prepayments are not only with wrong legal references, but in most cases they are also calculated incorrectly.

Due to legal ambiguities, the violation of equality between taxpayers and free competition, the "Income Tax" law has been appealed 3 times to the Constitutional Court.

First, it was sued by the MPs of the opposition parliamentary group, then by IKM and IEKA and recently sent to the Constitutional Court at the initiative of Av. Dr. Lulzim Alushaj, where he was joined by the Association of Italian Businessmen in Albania (AIIA), the National Chamber of Intermediaries and 151 freelance professionals in the fields of IT, Lawyers, Auditors, financiers, translators, real estate consultants, etc./ Monitor Magazine 

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