25/02/2014
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Shqiptarja.com

25 February 2014

NEW DRAFT LAW ON BAD DEBTS

Who can be “released” from the obligation to banks, with or without collateral and guarantees The Ministry of Finance proposal is also approved by the Ministry of Justice PAGE 6

My little flower, what are these threats?!..

Political satire BY ARBEN DUKA My little flower, what are these threats?!.. On page 20 together with the strip “VIPs and Briga”

Tahiri, the wrong target

Comment BY ALTIN KREKA Tahiri, the wrong target Saimir Tahiri has become the target of the PD in its opposition to the majority; a choice that does not prove so effective with the public. The Interior Minister has... On page 15

Young people in politics or politics for young people?

Comment BY AMARILDO MERKOLLARI Young people in politics or politics for young people? On page 15

“I would have killed Piro Bare with dynamite and gasoline”

Testimony before investigators. He reveals the orders and deals to eliminate the victims THE CONFESSION OF THE KILLER SINANAJ PAGE 12 Julian Sinanaj Piro Bare Julian Sinanaj; Piro Bare

Bamir Topi: Ina Rama is jobless because she does not obey Sali Berisha

ON TV A1REPORT PAGE 8

Alcoholic father arrested, sex with his underage daughter

INCEST IN VELIPOJE PAGE 10

Njazi Jaho: We are late in changing the Electoral Code

THE CONSTITUTIONALIST PAGE 2-3

34 years ago, when Vaçe Zela went to Prishtina

IN MEMORIAM PAGE 18-19

Old names of the Judiciary return

THE JUDICIARY PAGE 8

The Vienna dancer: I have no offers in Tirana

INTERVIEW PAGE 21

Draft law In Law no. 8438, dated 28.12.1998, “On income tax”, as amended, the following change is made: Article 24 is amended as follows: Article 1 “Article 24 Bad debts “1. In determining taxable profit, bad debt is recognized as a deductible expense, provided that the following necessary conditions are met simultaneously: a) an amount corresponding to this debt has previously been included in income; b) the debt has been removed from the taxpayer’s accounting books; c) all possible legal actions have been undertaken to collect it. 2. In the case of banks, branches of foreign banks and non-bank financial entities licensed by the Bank of Albania to carry out lending activities, in determining taxable profit, the write-off of bad debt classified within the lending process is recognized as a deductible expense upon fulfillment of the following deadlines: a) 365 days after the filing of the request for the initiation of compulsory enforcement proceedings with the bailiff, if the loan is secured by immovable or movable property; b) 365 days after the court issues the enforcement order, if the loan is not guaranteed by immovable/movable property[?]. This law enters into force 15 days after publication in the “Official Gazette”

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