Entities under the mortgage and insurance lien due to outstanding tax liabilities, 31 August 2015

Open Data Albania has researched regarding taxpaying entities, the properties of which in 31 August 2015 resulted as frozen due to outstanding tax liabilities. Based on the taxation law, all taxpayers who do not pay taxes on time are considered as subject of the tax debt. Tax Administration decides on taking insurance measures on assets until liabilities are paid and starting of procedures for their forcible collection.

As it came out on 31 August 2015, assets of 13,242 entities were frozen for outstanding tax liabilities. The majority of these entities were penalized for outstanding tax liabilities in 2014, specifically 4561 taxable persons. This number has been actually doubled compared to 1 January 2014, when the number of taxable entities the assets of which were sequestrated due to outstanding tax liabilities amounted to 6608. Because of outstanding tax liabilities during 2014, assets of 4,561 entities were frozen which indicates that this phenomenon is being intensified.

^{Source:https://www.tatime.gov.al/sq-al/Media/Publikime/Borxhi%20Tatimor/Documents/Borxhi20150908.pdf
Comments and analyses: ODA}

Tirana has the greatest number of tax entities that is 6923, or 52% of the total on which insurance measures on the property for outstanding tax liabilities has been applied. Compared with 1 January 2014, this number has been increased over twice, because in January 2014 the number of entities under security measures on their assets due to outstanding taxes was 3742. While concerning other districts these rates run at 13%  out of the total in Fier, 11% in Durres , 6% in Berat, 4% in Vlora etc.

^{Source:https://www.tatime.gov.al/sq-al/Media/Publikime/Borxhi%20Tatimor/Documents/Borxhi20150908.pdf
Comments and analyses: ODA}

Tax Administration for its part does not make any publication concerning the amount of the tax debt for each entity or the value collected by the tax authorities from assets sequestration.

^{Source:https://www.tatime.gov.al/sq-al/Media/Publikime/Borxhi%20Tatimor/Documents/Borxhi20150908.pdf
Comments and analyses: ODA}

112 537 active enterprises are actually in place out of which the number of tax entities with mortgage and insurance lien for outstanding tax liabilities is exceeding 10% of total enterprises, which indicates  that tax entities are perpetuating  an unfavorable situation within the country.

The number of entities under the weight of freezing and seizure due to tax debt defaults is expected to rise sharply after the toughening of the tax legislation and inspection operations on the ground