The administrator of the real estate companies “Vlora Estate” and “Invest 1 Group Sh.pk”, Migen Xhelo, has addressed an official letter to Prime Minister Edi Rama, where he denounces as abusive and illegal a fine of 300 million old lek imposed by the Tax Administration.
The administrative measure came after the Tax Investigation announced the discovery of a fiscal evasion of 1 million euros from the sale of properties in the city of Vlora, findings which the entrepreneur describes as assumptions based exclusively on digital marketing strategies.
The institutional conflict follows an official announcement by the Tax Administration a few days ago, according to which, as part of the action against evasion in the real estate sector, a company in Vlora was identified that had hidden income in the amount of 1 million euros. However, according to the arguments of the private party, this finding is not based on any legal or financial document, but only on monitoring the announcements on the company’s website.
In his response, Migen Xhelo clarified that the “SOLD” status placed on some properties on their online platform does not represent real legal transactions, but was used as a tactical marketing element to create a competitive advantage and increase the company’s credibility in the market vis-a-vis customers.
“The investigation is based exclusively on the ‘sold’ status of the properties on our website (website). This status is a marketing and informational element for customers, not a legal act. It does not prove the transfer of ownership. A ‘screenshot’ from a website does not constitute legal proof of a property transaction,” writes Xhelo, among other things.
In the letter addressed to the head of government — which was also sent to the Ministry of Finance, the Commission for Economy and Finance, the General Directorate of Taxes and the National Association of Real Estate (NAREA) — the administrator lists several alleged violations of the legal framework in force.
Xelo has requested the immediate repeal of the administrative act and the initiation of a transparent verification based on material evidence. In the letter, direct accusations are made against the head of the Tax Investigation, Mr. Anton Martini, accusing him of arbitrary decision-making and exceeding legal powers to the detriment of the business reputation.
At the end of his stay, the administrator informs that he has documented the entire process and has started the steps to refer the case to SPAK, as well as notified the public through the media and social networks, warning that any subsequent administrative action against his companies will be considered an act of revenge and direct pressure.
Full letter:
Directed by: Mr. Edi Rama Edi Rama, Prime Minister of the Republic of Albania
For information: Ministry of Finance / Commission for Economy and Finance / General Directorate of Taxes / NAREA – National Albanian Real Estate Association
Subject: Denunciation of arbitrary acts, abuse of duty and violation of legal security by the Tax Investigation bodies
Dear Mr. Prime Minister,
I am addressing you through this public letter, as a citizen, entrepreneur and taxpayer who is facing an unprecedented administrative aggression. As an administrator of “Vlora Estate” and “Invest 1 Group Sh.pk”, I am always committed to fiscal transparency. However, what is currently happening in the tax institutions under the administration of the vindictive Director of the Tax Investigation Mr. Anton Martini, (whose name has unfortunately become synonymous with scandals and abuses), exceeds any legal logic and sets a dangerous precedent for the business environment in Albania.
The Tax Administration has imposed a fine of 300 million Lek on my subject, based entirely on speculative assumptions and malicious interpretation of digital data.

The arguments on which this abuse is based are legally invalid for the following reasons:
Lack of Factual Basis (Provenance): The investigation is based exclusively on the “sold” status of the properties on our website. This status is a marketing and informational element for customers, not a legal act. It does not prove transfer of ownership. According to Law No. 9920, dated 19.05.2008 “On tax procedures in the Republic of Albania”, article 77, the burden of proof for establishing tax evasion belongs to the tax administration, which must rely on accounting documentation, notarial contracts or verified financial flows. A “screenshot” from a website does not constitute legal evidence for a property transaction.

Violation of the Principle of Legal Certainty: Taxes claim an evasion of 1 million euros without presenting any notarial contract, no verification at the Real Estate Registration Office (ASHK) and no bank movement proving the payment. This contradicts the Code of Administrative Procedures, which requires that every administrative act be based on real evidence and not on subjective assumptions.
“Pre-Appeal Fine” Requirement: The imposed practice of paying the fine before the truth is proven is a mechanism that destroys the liquidity of honest businesses. This is not justice, it is administrative blackmail.

Mr. Prime Minister, if the state allows tax authorities to impose staggering fines based on Google search algorithms (SEO) and not on notary documentation, then no business in this country is safe. This is a case that, due to its paradoxical nature, should be brought to the attention of legal control mechanisms.

My request is simple and clear:
I request the immediate repeal of this arbitrary administrative act and the carrying out of a legal, transparent verification based on real evidence, not on assumptions disconnected from the reality of the real estate market.
I demand justice. I ask that the institutions are not tools of pressure, but servants of the law. I believe that this administration cannot and should not protect individuals who, in the name of the state, destroy the economy and the reputation of honest citizens.

I am still waiting for this review request to be treated with the seriousness that the integrity of an Albanian entrepreneur and citizen deserves.
”I also want to make it known that: any retaliatory action against me, after my successive denunciations on this matter, will be considered well-documented. The whole process, including the denunciations to SPAK, the media reports and my positions on Facebook, serve as full evidence for any possible case of pressure.”
Migen Xelo
Administrator, Vlora Estate / Invest 1 Group Sh.pk
















