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82,178 individuals must file a personal income declaration by April 30, as they have the obligation to complete the “Individual Annual Income Statement” for 2021.
Of these, 13,521 individuals must make the declaration as they have an annual gross salary of over 2 million Lekë.
WHEREAS 68,657 individuals have the obligation to declare income as they have been double-employed at least in one period of the year, where the total salary of this period was higher than 30,000 ALL, and in total the gross annual salary is lower than 2 million ALL.
The figures were announced by the General Directorate of Taxes at the request of “Monitor”.
The statement is made only electronically through the e-filing module https://efiling.tatime.gov.al/cats_public/Account/LogOn. The return is incomplete in the system, but individuals can make returns of the returns if they have other income.
The two employees have to pay extra tax
For individuals who have gross income from salary over ALL 2 million and have not had other salary income, this declaration does not bring additional payment of personal income tax, as they have paid full TAP during the year.
It is the two employees who, for the second year, will have to pay the additional income tax and should have saved during the year in order not to be burdened with the immediate payment.
Through an amendment to the law on income adopted at the end of 2019, which began to apply to income in 2020, all employees will, without distinction, have to declare payroll tax (within 4 months of first of the following year), counting them as a single one, at the moment they will make the annual income declaration and will have to pay the additional tax.
The legal change made that now all dual employees are obliged to make the 2021 income declaration and recalculate and pay the tax due to be paid to a second tier bank, based on the declaration generated by the tax system for the declaration Individual Annual Income.
This automatically leads to an increase in income tax for this category, as they are exempted only once from TAP zero up to the limit of 30 thousand ALL and if the income of two salaries exceeds 150 thousand ALL per month, they will be taxed on the difference with 23% (deducting tax paid during the year).
From April 1 of this year, salaries are taxed at the maximum rate of 23%, at the limit of over 200 thousand ALL, from 150 thousand ALL that was until now, but this relief will serve for the declarations made next year, for the income of year 2022.
In 2021 an additional 8 million euros were paid
According to the annual tax report, Individuals with high salaries and both employees, in addition to paying payroll taxes on their monthly payments, paid taxes during 2021 for 2020 declarations and about 1 billion ALL (8 million euros) more in the form of TAP.
In total, the bank payment for the “Individual Annual Income Statement” (DIVA) from the list of two employees was about 460 million ALL, or about 3.7 million euros, according to the annual tax report 2021.
Taxes explain how the filling is done
Completing the Annual Individual Income Statement is done only electronically through the e-filing module. Previously registered individuals submit the statement through their existing e-filing address. Individuals filing their Individual Annual Income Statement for the first time must first register on e-filing.
Each individual annual income statement is completed with personal identification number on the individual ID card.
The obligation to submit the Individual Annual Income Statement has:
- Individuals resideof 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 individualswho realize to taxable income, with source in the Republic of Albaniain the amount of 2,000,000 (two million) ALL and more.
- Individuals who are employed by more than one employerin a single amount, all income provided by employment.
The annual income statement can be completed by other persons, who decide to make the declaration, although they have no legal obligation to do so, because they want to benefit from the deductible expenses scheme, when these individuals meet the conditions for receiving the deduction benefit. of expenses.
Excluded from this obligation are all individuals who realize gross annual income from all sources in the total amount of less than 2,000,000 (two million) ALL.
Individual Income Statement (DIVA), for tax period 2021 should be done no later than the date 30 April 2022./ Monitor
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