This section of issue 2 of KPMG’s Tax News for 2019 summarises the main amendments to the Law on Local Taxes effective from 1 January 2019.
The category of tax on infrastructure is extended for buildings used for living purposes in mounting areas. The infrastructure tax for such buildings will be from 0% to 3% of investment value. The Municipal Councils will determine the mounting areas to which the above tax on infrastructure will apply.
Local tariffs will be applicable for cable phone grids, telecommunication or informatics service, only when the network used is composed by pipes, channels, etc., which are built and owned by local government units. The revenues generated through collection of such tariffs will be used to maintain the costs of maintenance of such a network.
The following appendixes of the current Law on Local Taxes are abolished:
Entry into force
Law no. 95/2018 dated 3 December 2018 on Addition to Law No. 9632 dated 30 October 2006 on Local Taxes is published in the Official Gazette No. 187 dated 28 December 2018 and becomes effective from 12 January 2019.
© 2019 KPMG Albania Shpk, an Albanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.