The Minister of Finance, Petrit Malaj, said that the decision of the Constitutional Court to repeal the law on taxation of free professions was not clear, therefore it was not implemented immediately, writes A2 CNN. Malaj was asked by the deputy of the DP, Jorida Tabaku, about this issue, he said that the Constitutional Court, after a request from the department that he leads, did not give an opinion on this issue, implying that the income realized from the effect of this law , were legitimate.
"The decision of the Constitutional Court was not clear due to the very fact that it does not state what should be done with the revenues that were collected while the law was in force. The Ministry has asked for a request to express, the Constitutional Court did not give an opinion on this issue, implying that the income realized as a result of this law was legitimate. Despite this, the government had the will to return this money collected by freelancers", said Malaj.
In June of this year, the Constitutional Court unanimously decided to overturn Article 69, which discriminated against free professionals from the 15% tax. Self-employed tax will start in 2029, the same as other businesses.
The application of the law with the calculations of the tax prepayment installment caused debates among the businesses of free professions, which considered its application incorrect.
The law provides that the 15% tax for the self-employed with an annual income of up to 10,000,000 ALL per year is calculated on the profit, after deducting the fixed expenses not declared in accounting in the amount of 30%, including the income from the minimum wage, from the total annual income. The law provides for the selection of the special regime of deduction of 30% expenses from the business or the option of choosing their declaration by accounting.
While the other category of businesses that are included in the annual income over ALL 14 million have the obligation to declare their annual expenses to the tax administration, unlike the first category, which are recognized as fixed or unaccounted expenses in the amount of 30%.
After deducting the expenses declared in the tax administration, the profit of this category will be taxed at the tax rate of 23%. (A2 Televizion)
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