Vetting show

The Head of Government, Edi Rama, in one of his public appearances at the beginning of this year, declared that: "We need a different administration than the one we had until a few years ago, so that the business climate is positive and companies can perform without feeling under the constant pressure of bribery or corruption, as happened not many years ago". This statement from April 2026 points the finger directly at the early wound of business in Albania: a tax administration with corrupt segments. So, the Prime Minister himself says that Taxes put pressure on bribery and that this model must be rejected. But, beyond the tone of the head of government himself, it also implies an inability to provide a solution to this problem.

Reports from the World Bank, the US Department of State, the European Union Progress Report and the Supreme Audit Office (SAO) confirm not only the government's concern, but also highlight a permanent problem. The major problem that businesses have is the communication relationship, where the tax administration is not responsive and does not provide transparency about the actions or measures it takes against an enterprise. All of this often translates into fines, which, in many cases, have been blocked by the administrative court, curbing indirect pressure from the Tax Administration.

According to Alketa Uruçi, President of the American Chamber of Commerce (AmCham): “One of the issues that the Chamber has strongly highlighted is communication with the tax administration, timely responses, and the practice of delays in requests for an official position by the tax administration. Also of concern are the responses that are not clear and specific to the specific case, but only general references to legal provisions.”

Alketa Uruçi, in a meeting with the leaders of the Tax Administration in December 2025, raised concerns about Albanian business, which faces penalties from Taxes.

According to lawyer Elton Laska: "This is explained by the fact that every party that has been in power during these 35 years has used the administration for its own political interests and not in the service of citizens. The specific case is the Tax Directorate. Specifically, the Tax Directorate seems more aggravated, as it is a directorate that deals with businesses, on which politics seeks to exert stronger pressure in terms of the relationship with government and politics."

In this episode, "Vetting" will focus on the problems that arise as a result of compromised segments of the Tax Administration. The genesis of the problem begins with illegally ordered appointments, which give rise to an unsafe structure that operates by orders and not according to the law, where individuals like Erilinda Lala, amidst violations and concealment of assets, still continue to be in office.

Lawyer Elton Laska for "Vetting" says: "It is enough for the Tax Directorate not to inspire its 'soldiers' to go to citizens' businesses and this would be the removal of a huge burden. Those who appear at the Tax Directorate or other institutions are simply fine-collectors, who go to exert pressure, to receive bribes and then to report to their political or administrative leaders."

In the Albanian tax administration, where state revenues are collected, administrative decision-making is not simply a bureaucratic procedure. It is an instrument of power, which puts pressure on businesses that are often not in line with the government.

This investigation starts from a key document: a decision of the Commissioner for Civil Service Supervision (CSC), which found serious irregularities in the General Directorate of Taxes. The decisions taken at the time when the institution was headed by Ceno Klosi reflect the same situation that continues today under the leadership of the current head, Ilir Binaj. Directors change, but the procedure for legal violations remains the same. While the law is ignored, internal structures rush into businesses.

Lawyer Elton Laska states: "In this specific case, regarding the Tax Directorate, it clearly appears that we have a misuse of recruitment, with the aim of using these employees as 'soldiers' to impose fines on certain businesses."

The law on civil servants is clear: within two years, an employee can be assigned to a position for a maximum of 6 months, by necessarily passing through the filter of the Department of Public Administration (DAP) and through competition. This regulation has been deliberately bypassed by both Ceno Klosi and Ilir Binaj.

At the core of this system lies the formula that has become common in administration: "he is charged with a task".

Through this phrase, a tax inspector exercises de facto managerial functions. However, according to Article 117 of the Code of Administrative Procedure, any legal act produced from this gray area is absolutely invalid, since the actions are not certified by the Department of Public Administration. Assigning inspectors to duty in this way creates indications that it is done with the aim of selectively targeting businesses, raising strong suspicions of corrupt affairs. A manager commanded outside the DAP system is much more susceptible to blackmail than an employee with regular status; he is forced to raise the “crow” against the director to keep his position.

According to lawyer Laska: "In this sense, the administration is used as a 'soldier' ​​of the political party and the law is not respected, as clearly foreseen, whether in the manner of recruitment, or in the manner of termination of contracts and dismissals. We all suffer the consequences, because these payments made to these employees, who are paid twice, come from our taxes."

File of appointments, assets and suspicions of abuses in the tax administration
The facts obtained by “Vetting” reveal that this scheme is being applied in the most delicate positions of the fiscal administration. The case of Estela Dura, who has been assigned the task of director of the Regional Directorate of Large Taxpayers (VIP), is among the most complex. For almost a year, Dura has been in this key position, while officially being paid as the Regional Director of Taxes in Tirana. This position was given to her by order of the current director, Ilir Binaj.

The case of Erilinda Lala shows that, according to unofficial sources, a shake-up is expected, where she will replace Estela Dura. Erilinda Lala's mission in Tirana Taxes seems to have ended, after having "hit the mark" on the businesses of the capital. Lala has also continued to be in command for nearly a year, without going through the DAP filters.

Arbëri Ametbejasi holds one of the most important positions, that of head of the Structure for the Collection of Unpaid Tax Liabilities at the central level. After leaving his functions in Vlora, he was transferred to the General Directorate without any public transparency, without a published CV and without a documented competition procedure by the Department of Public Administration.

Another controversial case is that of lawyer Armela Tafani, who holds a management position in the fiscal administration without any clear traces of her previous career. Given her years of experience, serious questions arise as to whether she meets the criteria to exercise a management function in the tax administration.

The documents reveal that this model has been consolidated since the time of Ceno Klos. According to lawyer Laska: “Bypassing the links of meritocracy, party ‘soldiers’ are recruited. In this way, a person who does not have the appropriate level of qualification and knows that he did not get the job on merit, but as a result of service to the party, is willing to commit other violations to remain in that position.”

The Commissioner for Civil Service Oversight has reviewed the files of officials Gjergji Smokthina, Altin Demiraj and Asqeri Mirashi.

For all three of these employees, the institution used the same mechanism of "assignment to duty", violating Article 48 of Law No. 152/2013.

Gjergji Smokthina was appointed in 2022 through the DAP, but in 2024 he was involved in a continuous cycle of transfers to temporary positions, without a defined term, also violating Article 26 on open competition.

Altin Demiraj moved from tax control to operational functions and vice versa, without a clear legal basis, in violation of the principle of transparency of the Code of Administrative Procedure.

Above all, this chaos was accompanied by serious violations related to voluntary suspensions. Employees such as Besnik Seferaj, Edvin Gruçka and Agron Nuredinaj, after their suspension terms expired, faced endless waiting and deliberate administrative delays, in violation of the law on civil servants.

While the law is violated within the central offices, the consequences on the ground are dramatic. On April 24, 2026, the Directorate for the Collection of Unpaid Debts at Large Taxpayers blocked the bank accounts of the company “Birra Korça” without any prior notice, while the case was still in the judicial appeal process.

In this arbitrary administrative process, two names come to light: Brunilda Llaci, director of this directorate, and inspector Ermal Zhegaj.

The "Vetting" investigation reveals disturbing facts about the profile of these officials. Ermal Zhegaj, while holding the delicate duty of tax inspector and having access to the financial data of businesses, is also active in the private real estate market as an agent associated with "Century 21 Albania".

This parallel private activity constitutes a clear conflict of interest situation, in violation of Law No. 9367/2005 “On the Prevention of Conflict of Interest”.

This network of unclear appointments also has a huge financial cost that weighs on taxpayers. According to official reports from the Supreme State Audit Office (SSA), during 2022 alone, 77.6 million lek were paid for the execution of final court decisions for former employees unfairly dismissed from work. In the September 2024 report, this bill reached 216.5 million lek liquidated, accompanied by 5.9 million lek in enforcement fees.

According to lawyer Laska: "We pay taxes to maintain the state, while the state misuses them, paying the same employees twice or thrice, who do not provide the service for which they should be paid. This is the direct responsibility of the relevant institutions and the political party that leads the government, the Socialist Party, which generally takes patronage and uses them in these institutions."

The state pays two salaries for the same position, while the responsible officials hide behind their posts. The Supreme Audit Office recommended disciplinary measures, from reprimands to dismissals, for those responsible, but the General Directorate of Taxes has refused to implement even a single measure.

In this space between what is written in the law and what happens in practice lies the essence of this investigation. When the civil service is violated from within through dubious appointments from the time of Klos or Binaj, the public administration loses its neutrality and turns into an instrument of pressure on Albanian entrepreneurship.

According to lawyer Elton Laska, public administration should be depoliticized and methods that avoid legal procedures should not be used. He further adds: "There is no need to go to the business office or workplace, because all obligations are reflected online and the administration can check every declaration from state offices. They know what turnover the business has and what the unpaid obligations are. There is no reason to exert physical pressure on the business. The business should not know the tax agent at all. He should be an official who checks the fiscal turnover and the payment of obligations in the background. The only reason why they go to the business is to impose fines and create fear towards the Tax Directorate and, through it, towards the government."

"Vetting" has exposed coastal resorts, hidden companies, and assets suspected of being illegally obtained by former and current leaders of the Tax Administration, for which there has still been no reaction from the Tirana Prosecutor's Office or SPAK.

On May 29, 2025, Erilinda Lala was appointed as the head of the Tirana Regional Tax Directorate. Documents obtained by "Vetting" and correspondence with public institutions create indications that Director Lala has been involved in a series of serious violations, including concealing assets together with her husband, Taulant Godroli.

Public documents show strong indications of links between Tirana Tax Director Erilinda Lala, her husband Taulant Godroli and the company “Alko-Impex General Construction”, with administrator Arbër Abazi. These links raise doubts about how the company has benefited from public contracts worth tens of millions of euros.

The first public denunciation was made in May 2016 by the Democratic Party, through former MP Grida Duma, who raised questions about the functioning of the Public Procurement Commission and possible connections with private companies.

"Today we have important questions that require answers. Is one of the managers of Sadriu's company a senior official of the Public Procurement Commission? Is the legal representative of Sadriu's company related to a senior official of the Public Procurement Commission?" declared former DP MP Grida Duma.

It would be almost a decade after this public denunciation until the file of the companies “Alko-Impex General Construction” and “ALKO IMPEX CONSTRUCTION” (formerly “KLEDOR ALBANIA-09”), together with Arbër Abazi, was put under investigation by SPAK. The company is suspected of having benefited from tens of millions of euros of public funds in a predetermined manner by the former Deputy Prime Minister and former Minister of Infrastructure and Energy, Belinda Balluku. The latter is under the protection of the socialist majority, which denied SPAK’s request for her arrest, opposing for the first time a request by the Special Prosecution.