Goods’ Assessment in the Crossroad Created from Customs and Tax Practices, Lack of Cooperation and Uniformity of Rules and Laws

Abstract

The goods’ value for customs purposes should be primarily based on what is actually paid for these goods. In the Albanian practice, the intervention on the value of the bill is not something new for neither parts involved in this relationship which can unequivocally be described as complex and dynamic. Customs’ administration can use as a way of assessment the method of the discounted value. Said this we understand that it carries the right to verify and compare this value with the cost of declared goods and its purpose is to calculate the tax on profit. As long as the purpose of the customs’ and tax’s administration is the same we judge that these two institutions of the same structure should not operate separately but coordinate and cooperate together. The coherence between the value for customs purposes and that for tax purposes can serve as a very important controlling tool for state administration in general. In order to function and be utilized properly this controlling means should be firstly decomposed. Then it should be clearly understood the relation between customs valuation and inventory costs. Through this paper, we aim to make an analysis of the methods of evaluation and assessment for customs purposes and costs’ valuation of commercial companies for tax purposes. The analysis highlights their similarities and differences.

DOI: 10.5901/mjss.2014.v5n13p477