{"id":1017,"date":"2019-01-13T17:47:26","date_gmt":"2019-01-13T17:47:26","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=1017"},"modified":"2019-01-13T17:47:26","modified_gmt":"2019-01-13T17:47:26","slug":"mbi-perditesimin-e-ndryshimeve-ligjore-te-paketes-fiskale-2019-ne-sistemin-e-tax","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/mbi-perditesimin-e-ndryshimeve-ligjore-te-paketes-fiskale-2019-ne-sistemin-e-tax\/","title":{"rendered":"Mbi p\u00ebrdit\u00ebsimin e ndryshimeve ligjore t\u00eb Paket\u00ebs Fiskale 2019 n\u00eb sistemin e-Tax"},"content":{"rendered":"<p>Drejtoria e P\u00ebrgjithshme e Tatimeve njofton t\u00eb gjith\u00eb tatimpaguesit se jan\u00eb p\u00ebrdit\u00ebsuar n\u00eb sistemin tatimor e-Tax t\u00eb gjitha ndryshimet ligjore q\u00eb kan\u00eb hyr\u00eb n\u00eb fuqi nga data 1 janar 2019, me publikimin n\u00eb Fletoren Zyrtare nr. 187, dat\u00eb 28.12.2018.<\/p>\n<p>T\u00eb gjith\u00eb tatimpaguesit, tashm\u00eb mund t\u00eb gjejn\u00eb t\u00eb gjeneruara n\u00eb e-Filing, deklaratat e tyre tatimore me ndryshimet si m\u00eb posht\u00eb vijojn\u00eb:<\/p>\n<p><strong>Value Added Tax Declaration\u00a0<\/strong><\/p>\n<p>Reduced VAT rate % for:<\/p>\n<ul>\n<li>for the supply of licensed passenger public transport vehicles by bus with nine plus one seats or more, only with electric motors<\/li>\n<li>audiovisual media advertising service<\/li>\n<li>for the supply of books of any kind<\/li>\n<\/ul>\n<p><strong>Profit Tax Return<\/strong><\/p>\n<p>Reduced rate for Profit Tax 5% for:<\/p>\n<ul>\n<li>for businesses with a turnover up to 14 million lek;<\/li>\n<li>for agritourism businesses;<\/li>\n<li>for agricultural cooperative societies<\/li>\n<\/ul>\n<p><strong>Withholding Tax Return<\/strong><\/p>\n<p>Regarding the change in the Dividend Tax rate from 15% to 8%. .<\/p>\n<ul>\n<li>Two special sections have been added for declaration: \u201cPayments for the transfer of ownership by sale\u201d and \u201cPayments for the transfer of ownership by inheritance or donation\u201d<\/li>\n<\/ul>\n<ul>\n<li>It is also possible to reflect the corresponding changes in the Individual Annual Income Statement (DIVA) related to the Dividenden Tax from 15% to 8% .<\/li>\n<\/ul>\n<p><strong>National Taxes<\/strong><strong>\u00a0<\/strong><\/p>\n<p>Changes related to:<strong>\u00a0<\/strong><\/p>\n<ul>\n<li>Tax on plastic materials\/articles and imported plastic packaging at a rate of 35 Lek\u00eb\/kg, excluding raw materials in primary forms.<\/li>\n<\/ul>\n<ul>\n<li>Tax on glass packaging for imported and domestically produced packaging, at a rate of 5 Lek\/kg<\/li>\n<\/ul>\n<ul>\n<li>The tax on raw materials in primary form imported and used for the domestic production of plastic products, in the amount of 25 lek\/kg<\/li>\n<\/ul>\n<p><strong>Payment slips<\/strong><\/p>\n<p>Regarding the electronic payroll, starting from the tax period of January 2019, with a declaration deadline of February 20, 2019, the following changes have been reflected:<\/p>\n<ul>\n<li>The minimum monthly salary is 26,000 ALL and the maximum is 114,670 ALL for all employment categories.<\/li>\n<li>Rate of base gross salary for automatic calculation for income tax from employment over 150,000 ALL with a tax rate of 23%%.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>The General Directorate of Taxes will continuously inform taxpayers of every turnover bracket about changes in tax legislation that have already entered into force.<\/p>","protected":false},"excerpt":{"rendered":"<p>Drejtoria e P\u00ebrgjithshme e Tatimeve njofton t\u00eb gjith\u00eb tatimpaguesit se jan\u00eb p\u00ebrdit\u00ebsuar n\u00eb sistemin tatimor e-Tax t\u00eb gjitha ndryshimet ligjore q\u00eb kan\u00eb hyr\u00eb n\u00eb fuqi nga data 1 janar 2019, me publikimin n\u00eb Fletoren Zyrtare nr. 187, dat\u00eb 28.12.2018. T\u00eb gjith\u00eb tatimpaguesit, tashm\u00eb mund t\u00eb gjejn\u00eb t\u00eb gjeneruara n\u00eb e-Filing, deklaratat e tyre tatimore me [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":982,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"footnotes":""},"categories":[61,47],"tags":[70,85,79],"class_list":["post-1017","post","type-post","status-publish","format-quote","has-post-thumbnail","hentry","category-finance-accounting","category-news","tag-alprofitconsult","tag-ndryshime-ligjore","tag-njoftimedpt","post_format-post-format-quote"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Mbi p\u00ebrdit\u00ebsimin e ndryshimeve ligjore t\u00eb Paket\u00ebs Fiskale 2019 n\u00eb sistemin e-Tax - 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\/mbi-perditesimin-e-ndryshimeve-ligjore-te-paketes-fiskale-2019-ne-sistemin-e-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mbi p\u00ebrdit\u00ebsimin e ndryshimeve ligjore t\u00eb Paket\u00ebs Fiskale 2019 n\u00eb sistemin e-Tax - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Drejtoria e P\u00ebrgjithshme e Tatimeve njofton t\u00eb gjith\u00eb tatimpaguesit se jan\u00eb p\u00ebrdit\u00ebsuar n\u00eb sistemin tatimor e-Tax t\u00eb gjitha ndryshimet ligjore q\u00eb kan\u00eb hyr\u00eb n\u00eb fuqi nga data 1 janar 2019, me publikimin n\u00eb Fletoren Zyrtare nr. 187, dat\u00eb 28.12.2018. 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