Following the Law no 84/2019 “On some amendments and changes of Law No 8438, date 28.12.1998, ” On tax over income” as amended Individuals who are employed by more than one employer, are obliged to complete the annual income declaration, despite of the amount of annual incomes they obtain from their employment.
More specifically, paragraph 13.4 of the Law “On tax over income” , has changed as per below:“All individuals whose annual income from salaries is less than 2.000.000 (two million) lek are excluded from the obligation of completing and submitting the annual income declaration. Such rule is not applied to individuals who are employed from more than one employer. These individuals should declare all income from their employment in their annual income declaration, calculate the total amount of taxes , deduct the taxes held from employer and calculate the total amount of tax obligation that should be paid to the state budget.”
For more information please refer to the attached link of the official gazette with the respective published changes:
Ligj nr. 84/2019,datë 18.12.2019
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