General Directorate of Taxation (Albania)

The General Directorate of Taxation (GDT) is the primary tax administration authority in Albania, responsible for the assessment, collection, and enforcement of tax laws within the country. As an agency of the Albanian government, the GDT plays a crucial role in revenue generation, which funds public services and infrastructure development.

Its responsibilities include:

• Tax Collection: Collecting various taxes, including income tax, value-added tax (VAT), corporate tax, and excise duties.
• Taxpayer Services: Providing information and assistance to taxpayers regarding their tax obligations, rights, and procedures. This includes operating help desks, publishing guides, and maintaining a website with relevant resources.
• Tax Audits and Investigations: Conducting audits and investigations to ensure compliance with tax laws and to detect and prevent tax evasion.
• Tax Policy Implementation: Implementing tax policies and regulations as determined by the Albanian government.
• International Cooperation: Collaborating with international organizations and other countries on tax matters, including the exchange of information and the prevention of tax avoidance.

The GDT operates under the authority of the Ministry of Finance and Economy of Albania and is structured into various departments and regional offices across the country. The organization strives to modernize its operations through the adoption of new technologies and best practices in tax administration. Its core mission is to ensure a fair and efficient tax system that supports the economic development of Albania. The GDT's activities directly impact businesses, individuals, and the overall financial health of the nation.