Today is the deadline for declaring personal income, even for double-employed people
The General Directorate of Taxes has announced that April 30 is the deadline for declaring and paying Personal Income Tax with the Individual Annual Income Declaration (DIVA) 2022.
The Tax Administration reminds resident and non-resident individuals, who during 2022 have an annual gross salary of over 2,000,000 ALL or those who are employed twice, at least for one tax period within the year, to complete the "Individual Annual Income Declaration", as legal obligation of the individual, subject to declaration.
Taxes state that the Taxpayer is fined in cases where:
- Does not submit the tax return on time
– The tax declaration is not correct
– The information is incorrect, false or not corrected within the legal deadline
According to Taxes, the obligation to submit the Individual Annual Income Statement has:
-Resident individuals who have realized income, inside and outside the territory of the Republic of Albania, in the amount of 2,000,000 (two million) ALL and more.
- Non-resident individuals, who realize taxable income, sourced in the Republic of Albania, in the amount of 2,000,000 (two million) ALL and more.
-Individuals who are employed in more than one employer, in a single amount, all the income provided by employment.
Për vitin 2021 ishin 82,178 individë gjithsej, të cilët kishin detyrimin për të bërë deklarimin e të ardhurave personale. Nga këta, 13,521 individë kishin paga bruto vjetore mbi 2 milionë Lekë. Ndërsa 68,657 individë kishin detyrimin për të bërë deklarimin e të ardhurave pasi kanë qenë të dypun?suar t? pakt?n n? nj? periudhë t? vitit.
Për individët që kanë të ardhura bruto nga paga mbi 2 milionë lekë dhe nuk kanë pasur të ardhur pagë tjetër, ky deklarim nuk sjell pagesë shtesë të tatimit mbi të ardhurat personale, pasi ata e kanë paguar TAP të plotë gjatë vitit.
It is the double-employed who, for the third year, will have to pay additional income tax and should have saved during the year to avoid being burdened with the immediate payment. All self-employed persons are obliged to make the 2022 income declaration and recalculate and transfer the tax payable to a second-tier bank based on the declaration generated by the tax system for the Annual Individual Income Declaration .
This automatically leads to an increase in income tax for this category, as they are exempted only once from TAP zero up to the minimum wage limit and if the income of the two wages exceeds ALL 200,000 per month, they will be taxed for the difference at 23% ( deducting the tax paid during the year).