Tag

entity
Tax on the profit of a legal entity, a meeting of partners around a table.
23
April

Tax on profit for a legal entity. When to pay 0%, 5%, and 15%.

Key points: Corporate income tax does not have a single rate. The company pays 0%, 5% or 15%, depending on its turnover and activity. With….
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18
March

Change in ownership of 20%. Tax on mines, telecommunications, and financial institutions.

Key points: The rule on changes in ownership applies only to three categories: natural resource exploiters, telecommunications, and financial institutions. When direct or indirect ownership changes….
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20
February

Tax depreciation, inventory, bad debt, and carried-forward losses

Key points: Tax depreciation is calculated using rates specified by law, which do not necessarily align with accounting rates. The rates are 5% for buildings and….
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12
February

Non-deductible expenses and deduction limitations. Text of the law.

Key points: Expenses are recognized only when they are actually incurred for profit-making purposes, are in the business's interest, and are documented. Non-deductible expenses….
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11
November

Transferimi i çmimeve. Metodat, dokumentacioni dhe marrëveshjet në avancë

Pikat kryesore Transaksionet e kontrolluara duhet të përputhen me parimin e tregut, përndryshe fitimi i tatueshëm rritet. Metodat e pranuara përfshijnë edhe metodën e marzhit...
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Two professionals review a report with graphics.
25
September

Instruction No. 26/2023. In-kind benefits, reimbursements, and recognized expenses.

Pikat kryesore Udhëzimi nr. 26, datë 8.9.2023, shpjegon si zbatohet në praktikë ligji nr. 29/2023. Ai është i ndryshuar, së fundi me Udhëzimin nr. 9,...
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