Description of methods and sources for Albania - INSTAT

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IPA 2009 Multi-beneficiary StatisticalCooperation Programme3.21.3 Output in data sources, corrections and adjustmentsConceptual output corrections for other community, social and personal serviceactivities are standard as for other branches. The output of this branch is estimated asother branches on industry and exhaustiveness adjustments is significant in thisbranch for small enterprises and for non-reporting and underreporting of outputTotal output of this industry is estimated at 33 043 million LEK in 20063.21.4 Intermediate consumption in data sources, corrections and adjustmentsIntermediate consumption conceptual corrections are standard and the same as forother industries. Exhaustiveness adjustments are necessary for coverage of nonsurveyed enterprises, misreporting and underreporting. The final value ofintermediate consumption is thus estimated at 14 752 million LEK in 2006.3.22 Private households with employed persons (P)Persons engaged in domestic services at households do not need to register.However, the number of persons performing domestic services to households is notindicated in the Business Register of Albania. The data for this part are absent and nofigures are estimated for this branch.3.23 Treatment of extra territorial organizations and bodies (Q)The data for this part are absent and no figures are estimated for this branch.3.24 Taxes on products3.24.1 IntroductionTaxes on production and imports in national accounts are divided into taxes onproducts and into other taxes on production. In Albania all taxes are not divided intotwo groups and are collectively estimated like taxes on products. Taxes on productsare levied on goods and services in proportion to value or quantity and are paid whengoods and services are produced, imported or purchased by the buyer. Like all taxes,taxes on products as well are compulsory and unrequited payments to institutions ofgeneral government.3.24.2 Data sources and valuationThe most important taxes on products (VAT, excise duties and all import duties andtaxes) are estimated by direct data sources at cash value. No adjustments are made toconvert taxes from cash into an accrual basis. VAT is estimated by monthly reports80/236
IPA 2009 Multi-beneficiary StatisticalCooperation Programmeprovided by the Tax Administration and the data from Ministry of Finance for annualestimation. Estimation of import duties and taxes on imports is based on customsstatements and the data from Ministry of Finance. Other taxes on products arecollected in the report on public finance revenues provided by Ministry of Financeand the Ministry of Finance makes an aggregation of the taxes from the abovesources.3.24.3 Types of taxes on productsThe following table shows all types of taxes on products which are included innational accounts. The most important are VAT, excise duties and import taxes andlevies, amounting to approximately 98.6 percent of the total value.Table 3.33: Taxes on products, 2006In Million LEKType of taxTotal Structure121.182 100.0703 Tax on internal goods and service 103.345 85.287030 V A T – Value added tax 74.268 61.297031 Excise 22.997 18.987032 Fee on specific service 1.369 1.137033 National fee on using of goods or permit for activities 3.835 3.167035 Local unit fee on using of goods or permit for activities 876 0.72704 Fees on commerce and international transactions 16.081 13.277040 Custom fees on imported goods 14.149 11.677042 Custom fee service and parcel 92 0.087049 Fee on imported used vehicle’s 1.840 1.52705 Road Taxes 1.133 0.94708 Other national fees 623 0.51A Value Added Type Tax (VAT) is a tax on goods or services collected in stages byenterprises and which is ultimately charged in full to the final purchasers. (ESA 95)The VAT is one of the most important taxes in Albania.As already mentioned the final purchasers are the final payers of this tax. They aresome restrictions to the persons that are subject to this tax. Transactions made bysmall businesses are not subject to this tax. Also some medicines are not subject tothese taxes.The Excise is another important tax for us. The Excise is paid for imported materialsand for produced material. The excise is mainly paid for products like tobacco,alcoholic drinks, domestic and imported fuel, café, etc.81/236
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