{"id":16018,"date":"2022-10-13T14:16:36","date_gmt":"2022-10-13T14:16:36","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=16018"},"modified":"2022-10-22T11:21:31","modified_gmt":"2022-10-22T11:21:31","slug":"shift-to-passive-status-and-reactivation","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/tatime\/organizata-jofitimprurese\/cikli-i-jetes-ojf\/kalimi-ne-status-pasiv-dhe-riaktivizmi\/","title":{"rendered":"Switching to passive status and reactivation"},"content":{"rendered":"<div class=\"yoast-breadcrumbs\"><span><span><a href=\"https:\/\/alprofitconsult.al\/en\/\">Home<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/tatime\/\">Tax legislation<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/tatime\/organizata-jofitimprurese\/\">Non-Profit Organization and Public Entities<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/tatime\/organizata-jofitimprurese\/cikli-i-jetes-ojf\/\">Life Cycle: Non-Profit Organizations<\/a><\/span> | <span class=\"breadcrumb_last\" aria-current=\"page\">Switching to passive status and reactivation<\/span><\/span><\/div>\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Kalimi-ne-status-pasiv-dhe-riaktivizmi-OJF-1024x683.jpg\" alt=\"\" class=\"wp-image-16925\" srcset=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Kalimi-ne-status-pasiv-dhe-riaktivizmi-OJF-1024x683.jpg 1024w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Kalimi-ne-status-pasiv-dhe-riaktivizmi-OJF-300x200.jpg 300w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Kalimi-ne-status-pasiv-dhe-riaktivizmi-OJF-150x100.jpg 150w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Kalimi-ne-status-pasiv-dhe-riaktivizmi-OJF-768x512.jpg 768w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Kalimi-ne-status-pasiv-dhe-riaktivizmi-OJF-1536x1024.jpg 1536w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Kalimi-ne-status-pasiv-dhe-riaktivizmi-OJF.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Transition to passive status and reactivation for NPOs<\/h2>\n\n\n\n<p>The transition to passive status for NPOs is done at the request of the entity or by the Tax Administration when legal conditions are met.\n\nAt<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>At the request of the entity, when the latter decides to interrupt the activity for a period of more than 12 months or indefinitely.<\/li><li>By the Tax Administration, in the event that the entity submits declarations with no activity (zero) or when it does not declare for a period of more than 12 consecutive months.<\/li><\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>For the entire period that the entity is in \"Passive\" status, it has no obligation to submit tax declarations (the generation of declarations is interrupted automatically).<\/p><\/blockquote>\n\n\n\n<p>Reactivation of the taxpayer occurs in cases when:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>It is requested by the taxpayer for reasons of restarting the activity.<\/li><li>The entity is found working by the field structures of the Tax Administration.<\/li><li>n cases where the taxpayer carries out activity even though it is in \"Passive\" status, it is penalized by the Tax Administration according to the provisions of Law<a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/Ligj-Nr.9920-date-19.05.2008-Per-procedurat-tatimore-ne-Republiken-e-Shqiperise-i-ndryshuar-4.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"> No. 9920, dated 19.05.2008<\/a> \"On Tax Procedures in the Republic of Albania\".<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Transition to passive status and reactivation of Public Entities<\/h2>\n\n\n\n<p>The transition to passive status of Public Entities is done at the request of the entity or by the Tax Administration when legal conditions are met.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>At the request of the entity \u2013 when the latter decides to interrupt the activity for a period of more than 12 months or indefinitely.<\/li><li>By the Tax Administration \u2013 in the event that the entity submits declarations with no activity (zero) or when it does not declare for a period of more than 12 consecutive months.<\/li><\/ul>\n\n\n\n<p>For the entire period that the entity is in \"Passive\" status, it has no obligation to submit tax declarations (the generation of declarations is interrupted automatically).<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Reactivation of the taxpayer occurs in cases when it is requested by the taxpayer for reasons of restarting the activity.<\/p><\/blockquote>\n\n\n\n<p>Source: <a href=\"https:\/\/www.tatime.gov.al\/c\/5\/77\/87\/kalimi-ne-status-pasiv-dhe-riaktivizmi\" target=\"_blank\" rel=\"noreferrer noopener\">General Directorate of Taxes.<\/a><\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Do you have a question?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Do not hesitate to <a href=\"https:\/\/alprofitconsult.al\/en\/contact\/\" target=\"_self\">contact<\/a> us. We are a team of experts and will be happy to speak with you.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Kalimi n\u00eb status pasiv dhe riaktivizimi p\u00ebr OJF Kalimi n\u00eb status pasiv i OJF-ve b\u00ebhet me k\u00ebrkese t\u00eb subjektit ose nga Administrata Tatimore kur p\u00ebrmbushen kushtet ligjore. Me k\u00ebrkes\u00eb t\u00eb subjektit, kur ky i fundit vendos t\u00eb nd\u00ebrpres\u00eb aktivitetin p\u00ebr nj\u00eb periudh\u00eb m\u00eb shum\u00eb se 12 muaj ose pa afat Nga Administrata Tatimore n\u00eb rast [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":16925,"parent":16016,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-16018","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Kalimi n\u00eb status pasiv dhe riaktivizmi - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/en\/taxes\/non-profit-organization\/life-cycle\/shift-to-passive-status-and-reactivation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kalimi n\u00eb status pasiv dhe riaktivizmi - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Kalimi n\u00eb status pasiv dhe riaktivizimi p\u00ebr OJF Kalimi n\u00eb status pasiv i OJF-ve b\u00ebhet me k\u00ebrkese t\u00eb subjektit ose nga Administrata Tatimore kur p\u00ebrmbushen kushtet ligjore. 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