On 2 July 2015, the Albanian Parliament approved the Law 66/2015 on Amnesty for penalties imposed for Social and Health securities for the period up to 31 December 2014.
All taxpayers that have been penalized during the above mentioned period for non-declaration or late payment of social and health contributions shall benefit from the tax amnesty if they have fully paid the liability until 30 September 2015.
Based on the Law, taxpayers that have already paid the penalties before will not be reimbursed.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.