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Rudina Hoxha,
Eurofast Global |
Taxable persons for corporate income tax (CIT) purposes, including juridical persons and partnerships as well as legal entities or partnerships which are registered for VAT purposes, are persons established or organised under a foreign law conducting business activities in the territory of the Republic of Albania.
In the cases when a VAT representative is registered, CIT is not levied. The CIT standard period is one calendar year and its rate is 10 %.
The entities, exempt from CIT include central and local government bodies, Central Bank of Albania, legal entities involved in...
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