Procedure and standards for on-site tax inspections of the taxpayers of fiscalization in Albania

The introduction of new fiscalization and electronic systems in Albania has reduced the frequency of on-premise tax inspections to the taxpayers of fiscalization. Fiscal visits consist of brief inspections and cover the compliance with legislation on registration of the taxpayers, their use of fiscal devices, use of fiscal stamps on excise goods, as well as documentation of sales and financial operations.



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