- Fitimi i tatueshëm nis nga pasqyrat financiare dhe rregullohet me dispozitat e ligjit tatimor.
- Transaksionet ndërmjet palëve të lidhura duhet të ndjekin parimin e tregut.
- Kontratat afatgjata kanë rregull të vetin për njohjen e të ardhurës në kohë.
- Diferenca mes fitimit kontabël dhe atij tatimor është e pritshme dhe duhet dokumentuar.
Ky është neni që lidh kontabilitetin me tatimin. Fitimi i tatueshëm nuk është fitimi i pasqyrave, por ai pasi zbatohen rregullat e ligjit. Si kalohet nga njëri te tjetri, hap pas hapi, e shpjegon faqja jonë e bazës së tatueshme.
Parimi i tregut prek çdo shoqëri që blen ose shet me një palë të lidhur, edhe kur të dyja janë shqiptare. Metodat dhe dokumentacioni janë te faqja e transferimit të çmimit, ndërsa shpenzimet që njihen janë te faqja e deductible expenses.
Taxable income
Taxable income includes any income realized by a person, subject to this chapter, during the tax year, less deductible expenses.
Taxable income and deductible expenses are determined based on financial statements, which are prepared in accordance with the applicable legislation for accounting and financial statements, with the provisions of this law, as well as with the subordinate acts implementing it.
Market principle
Transactions between related parties must comply with the arm's length principle. The taxable profits of a person who participates in one or more controlled transactions are considered to comply with the arm's length principle if the conditions of these transactions are not different from the conditions that would have been applied between independent parties in comparable transactions, carried out in comparable circumstances.
Under the direction of the minister responsible for finance, the rules and procedures for the implementation of this article are approved.
Long-term contracts
A long-term contract is a contract that meets the following conditions:
- related to manufacturing, installation, construction, or service performance;
- its duration exceeds or is expected to exceed 12 months.
Income related to a long-term contract should be recognized by the responsible tax authorities for the purpose of personal income tax and corporate income tax, in the amount corresponding to the portion of the contract completed in the respective tax year. The percentage of contract completion is determined either by referring to the costs of that year in relation to the overall estimated expenses or by referring to national and international accounting standards.
Tax-deductible expenses related to long-term contracts are considered in the tax year in which they are incurred, in accordance with accounting standards determined by order of the minister responsible for finance.
Source: General Directorate of Taxes.
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