The General Directorate of Taxes brings to the attention of individuals resident in the Republic of Albania, who during 2019 have generated income, from all sources, in the amount of over 2,000,000 (two million) ALL, that within 31 July 2020 must submit electronically, through the e-filing system, the Individual Annual Income Statement (DIVA).
The obligation to submit the Individual Annual Income Statement (DIVA) is also incumbent on non-resident individuals, who realize taxable income, with source in the Republic of Albania, in the amount of over 2,000,000 (two million) ALL.
Taxable income, mandatory to be declared by individuals, subject to declaration, are:
- Gross income from salary or bonuses from employment relationships
- Gross dividend income
- Gross rental income
- Capital gain from the sale of immovable property owned by the declarant
- Gross income from bank interest
- Capital gain generated from investments in securities or real estate
- Gross winnings from lotteries or other games of chance.
- Gross income from intellectual property, licenses, exclusive rights and other assets, which consist only of rights and have no physical form.
- Capital gain from donation.
- Gross income realized outside the territory of the Republic of Albania.
- Other gross income not mentioned above
For the first time, the return will be automatically generated pre-filled with gross annual income data from salaries or bonuses from employment relationships for individuals, as well as with the calculation of Employment Income Tax.
Also pre-filled field will be the value paid during the year in terms of Employment Income Tax.
The above sections of the DIVA declaration, although they will be generated pre-filled, will continue to be free and changeable fields, so that the declarant has the opportunity to verify and change them.
The declaration of income, in addition to being a legal obligation, of each individual subject to the declaration, is also one more guarantee, regarding the justification of his property.