{"id":827,"date":"2023-02-17T09:32:12","date_gmt":"2023-02-17T09:32:12","guid":{"rendered":"https:\/\/bozolaw.al\/?p=827"},"modified":"2023-02-17T09:33:46","modified_gmt":"2023-02-17T09:33:46","slug":"botimi-23-12-dhjetor-2015-ndryshime-ligjore-2","status":"publish","type":"post","link":"https:\/\/bozolaw.al\/en\/botimi-23-12-dhjetor-2015-ndryshime-ligjore-2\/","title":{"rendered":"ISSUE 23\/12 | DECEMBER | 2015 - LEGAL UPDATES"},"content":{"rendered":"
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\n\t\t\t\t\t\t\tTAX LEGISLATION\n

DCM NO. 31 OF THE 27.11.2015 \u201cON SOME CHANGES AND ADDS ON THE GUIDANCE NO. 24 OF THE 02\/09\/2008 \u201cON THE TAX PROCEDURES IN THE REPUBLIC OF ALBANIA\u201d, AS AMENDED\u201d.<\/h4>\nThrough this Decision of the Council of Ministers, it is provided amongst other thing that each taxpayer, which is found exercising activities in non declared adresses, for which he\u00a0has not effectuated the uptade of the data, according to the article 43 of the law on tax procedures, but the goods kept by this taxpayer in storage, usage or transport are accompanied by tax documents, this taxpayer is subject to a fine of 500 000 (five hundred thoudand) Leks.\n\nAlso, each buyer, physical or juridical person or individual, has the right not to perform the transaction for the value of good or service offered, if the seller does not provide him with an invoice or bill, in compliance with this law. For this purpose, the taxpayer is obliged to put in a apparant place in the adress where he exercises his activity, a notice for the customer.\n\nThe taxpayer is prohibed to keep or use fiscal devices or circulation monitoring systems, different from those provided by the tax procedure law or bylaws in force.\n\nThe unpayment on the time limits of the installments of the income tax or simplified income tax, is subject to a fine of 15% of the amount of the installment to be paid.\n\nThe tax authorities control the employer in order to verify if the declarations and payments of the tax obligations, and of the social security obligations are completed properly, in reliance with the real declaration of the wage amount. If by the control it results that in the business location the taxpayer hasen\u2019t declared the real\u00a0amount of the wage of the emplyees at the tax authorities, the taxpayer is subject to a fine of 500 000 (five hundred thousand) Leks.\n\nThe taxpayer, which effectuates gross sales of goods, or stores, uses or transports goods unacompanied with tax documents, is subject of a fine of 10 000 000 (ten million) Leks, connfiscation of all the amount of the goods and tax re-evaluation of the income for a 6-months period.\n

LEGISLATION ON THE GEOSPATIAL INFORMATION<\/h2>\n

DCM NO. 942 OF THE 18.11.2015 \u201cON THE APPROVAL OF THE REGULATION ON THE \u201cPLANIFICATION AND REALIZATION OF THE AERIAL PHOTOGRAPHY OF THE TERRITORY OF THE REPUBLIC OF ALBANIA\u201d \u201d.<\/h4>\nThis regulation defines the basic rules for the planning and the execution of the aerial photography of the Republic of Albania, for the purposes of national geospatial information infrastructure.\n\nAerial photography is conducted by entities certified by the relevant authorities competent to oversee the safety of flight operations.\n\nThe authorization for the aerial photography, partial or total, of the area the Republic of Albania by state agencies or private agencies, national and foreign, for the purposes of Law no. 72\/2012, is given by the Minister of Defense, after the approval of the project by the ASIG, whereas the permit for the execution of the flights related to the aerial photography of the territory of the Republic of Albania, for the purposes of Law no. 72\/2012, is given by the Civil Aviation\u00a0supervising the safety of flight operations.\n

MINING ACTIVITY LEGISLATION<\/h2>\n

GUIDANCE NO. 255 OF THE 03\/11\/2015 \u201cON THE DESIGNATION OF THE CONDITIONS AND TARIFFS FOR THE AGREEMENTS OF THE CREATION OF THE SERVITUDE IN THE HORIZONTAL UNDERGROUND MINING WORKS\u201d.<\/h4>\nThis Guidance provides that the servitudes of the horizontal underground mining works, belonging to any other existing area, is created only by an agreement between the parties, between the holder of the existing mining permit, on which there are horizontal underground works and the holder of the mining permit, which seeks to take advantage of the servitude to permit the achievement of the mineral body.\n

LEGISLATION ON THE ENERGY SECTOR<\/h2>\n

LAW NO. 124 OF THE 12.11.2015 \u201cON THE EFFICIENCY OF THE ENERGY\u201d.<\/h4>\nThis law is applicable to the legal persons who perform the activities of production, transmission, distribution and supply of energy; natural persons and \/ or legal, public or private , that are final consumers of energy and natural persons and \/ or legal entities that provide energy services in order to improve the energy efficiency.\n\nThe purpose of this law is the development of national policies and regulations in order to encourage and promote the improvement of the efficient use of energy, with the aim of saving energy and enhancing the security of supply, as well as removing the obstacles in the energy market; the establishment of national objectives of the energy efficiency and the increase of the competitiveness of the operators.\n\nThe Agency of Energy Efficiency, monitors the implementation of the National Plan of the Energy Efficiency Action and is responsible for overseeing the implementation of the energy efficiencymeasures.\n

ENVIRONMENTAL LEGISLATION.<\/h2>\n

DCM NO. 912, OF THE 11.11.2015 \u201cON THE APPROVAL OF THE NATIONAL METHODOLOGY OF THE ASSESSMENT OF THE ENVIRONMENTAL IMPACT (AEI) PROCESS\u201d<\/h4>\nThis decision of the council of ministers approves the national methodology of the assessment of environmental impact process, where are defined the methodologies and requirements for the drafting of the reports on environmental impact assessment.\n\nThe methodology provides tables with consecutive steps and checklists showing exactly what is required from each party responsible for managing of the preliminary and deep process of theAEI.\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

LEGJISLACION NE FUSHEN TATIMORE VENDIM I KM NR. 31, DAT\u00cb 27.11.2015 \u201cPER DISA SHTESA DHE NDRYSHIME N\u00cb UDH\u00cbZIMIN NR. 24, DAT\u00cb 2.9.2008 “P\u00cbR PROCEDURAT TATIMORE N\u00cb REPUBLIK\u00cbN E SHQIP\u00cbRIS\u00cb”, T\u00cb NDRYSHUAR\u201d. Me ane te ketij Vendimi te Keshillit te Ministrave, nder te tjera parashikohet se cdo tatimpagues, i cili konstatohet se kryen veprimtari n\u00eb adresa […]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/bozolaw.al\/en\/wp-json\/wp\/v2\/posts\/827"}],"collection":[{"href":"https:\/\/bozolaw.al\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bozolaw.al\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bozolaw.al\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bozolaw.al\/en\/wp-json\/wp\/v2\/comments?post=827"}],"version-history":[{"count":8,"href":"https:\/\/bozolaw.al\/en\/wp-json\/wp\/v2\/posts\/827\/revisions"}],"predecessor-version":[{"id":835,"href":"https:\/\/bozolaw.al\/en\/wp-json\/wp\/v2\/posts\/827\/revisions\/835"}],"wp:attachment":[{"href":"https:\/\/bozolaw.al\/en\/wp-json\/wp\/v2\/media?parent=827"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bozolaw.al\/en\/wp-json\/wp\/v2\/categories?post=827"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bozolaw.al\/en\/wp-json\/wp\/v2\/tags?post=827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}