Beneficiaries from the penalties forgiveness according to the post-elections law for March 1 to 31 August 2013

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Open Data Albania is investigating for those taxpayers, who have benefited from penalties forgiveness pursuant to Law 39/2014 "For forgiveness of administrative penalties in the form of fines imposed on the basis of tax audits and verifications, carried out for March 1 to August 31 2013  period ". The law provides for the forgiveness of penalties imposed as part of the tax dues by the central and local tax administrations. The beneficiaries are taxpayers with penalties identified and accounted for in tax records from 1 March to 31 August 2013.

The left government which came to power after political rotation in June 2013 drafted and approved this law claiming that a tax arbitrage was in place during the latest period of the right governance. This law, which had the effects of a fiscal amnesty has caused many debates and discussions on the possible objectivity or potential favoring of certain companies, through an electoral promise.

According to the Directorate General of Taxation, 4053 penalties were imposed on 1643 taxpaying entities, with a value of 3160858203 ALL (three billion one hundred and sixty million eight hundred fifty-eight thousand two hundred and three ALL) were forgiven.

List of taxpayers benefiting from penalties forgiveness pursuant to Law 39/2014 "For forgiveness of administrative penalties in the form of fines imposed on the basis of tax audits and verifications, carried out for the period 1 March to 31 August 2013



Source:https://www.tatime.gov.al/sq-al/Media/Publikime/Falja%20e%20denimeve/Pages/Lista-e-p%C3%ABrdit%C3%ABsuar-e-subjekteve-q%C3%AB-p%C3%ABrfitojn%C3%AB-nga-Ligji-i-Faljes.aspx
Comments and analysis: ODA


OSHEE is the entity with the highest rate of forgiven penalties, which amount to ALL 719 114 230, or 23% of the total forgiven penalties. These penalties were imposed due to failure to complete the statements accurately.

Other entities with high rates of forgiven penalties are A.R.M.O. , with ALL 604,529,081, ?HOXHA? with ALL 162,363,209, KURUM INTERNATIONAL SH.A, with ALL 156,414,971, SILE_ALB with ALL 143,804,754 and PROKAT with ALL 121,131,211.



Source:https://www.tatime.gov.al/sq-al/Media/Publikime/Falja%20e%20denimeve/Pages/Lista-e-p%C3%ABrdit%C3%ABsuar-e-subjekteve-q%C3%AB-p%C3%ABrfitojn%C3%AB-nga-Ligji-i-Faljes.aspx
Comments and analysis: ODA

The most part of penalties, which were forgiven, were imposed because of transactions carried out in cash, non-delivery of statements, inaccurate completion of statements, tax evasion, failure to issue invoices, lack of fiscal devices, non-declaration of the employees etc.



Excel datasets : XML, N3 datasets :
    Contributer: Griselda Rruci
    Translated by: ODA
    Edited by: ODA