{"id":10501,"date":"2020-03-01T20:41:14","date_gmt":"2020-03-01T20:41:14","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=10501"},"modified":"2020-03-01T20:41:14","modified_gmt":"2020-03-01T20:41:14","slug":"per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/","title":{"rendered":"P\u00ebr deklarimin e te ardhurave nga shitja n\u00eb furnizimin e nd\u00ebrtesave"},"content":{"rendered":"
\n

Administrata tatimore, m\u00eb her\u00ebt, ka b\u00ebr\u00eb me dije zbatimin e disa planeve sektoriale gjat\u00eb vitit 2020, nd\u00ebr t\u00eb cilat \u00ebsht\u00eb edhe ai i sektorit t\u00eb nd\u00ebrtimit.<\/p>\n

Nxitja e p\u00ebrmbushjes vullnetare t\u00eb detyrimeve tatimore eshte synimi kryesor yni (Drejtoria e P\u00ebrgjithshme e Tatimeve) dhe vijim\u00ebsia e veprimeve q\u00eb po nd\u00ebrmerren kane per qellim me se pari qe tatimpaguesi te njihet me mire me kerkesat ligjore.\u00a0 N\u00eb funksion te kesaj qasjeje vjen dhe njoftimi q\u00eb do iu d\u00ebrgohet\u00a0 tatimpaguesve t\u00eb cilet operojn\u00eb n\u00eb sektorin e nd\u00ebrtimit.<\/p>\n

Objekti i ketij njoftimi ka t\u00eb b\u00ebje me shitjen\u00a0(furnizimin)\u00a0e nd\u00ebrtesave duke sjell\u00eb n\u00eb v\u00ebmendje te tatimpaguesve, dhe jo vetem,\u00a0q\u00ebndrimin e\u00a0administrates tatimore. Tatimpaguesit kane detyrim t\u00eb l\u00ebshojne fatur\u00eb tatimore ne momentin e arketimit te cdo kesti nga klientet.\u00a0Tatimpaguesit duhet te tregojne kujdes ne momentin e njohjes t\u00eb\u00a0ardhurave ne rezultatin financiar duke vleresuar drejt statusin e ndertesave ne raport me parimet ne standardet e kontabilitetit.<\/p>\n

Shkresa e plot\u00eb:<\/p>\n

\n

L\u00ebnda: \u201cP\u00ebr<\/b> deklarimin e te ardhurave nga shitja n\u00eb furnizimin e ndertesave\u201d <\/b><\/span><\/p>\n

\n

Drejtuar:<\/b><\/span><\/p>\n

\n

Nisur nga problematikat e konstatuara gjat\u00eb verifikimeve nga zyra te deklaratave te Tatim Fitimit apo kontrolleve tatimore q\u00eb AT ka kryer ne lidhje me <\/span>furnizimin e nd\u00ebrtesave<\/b><\/span>, gjykojm\u00eb t\u00eb sjellim n\u00eb v\u00ebmendjen tuaj dhe t\u00eb k\u00ebrkojm\u00eb vetep\u00ebrmbushjen tatimore p\u00ebr deklarimin dhe pages\u00ebn e detyrimeve tatimore sikurse p\u00ebrcaktojn\u00eb dispozitat ligjore fiskale n\u00eb fuqi, si vijon:<\/span><\/p>\n

\n

Bazuar n\u00eb ligjin 92\/2014 dat\u00eb 24.07.2014 \u201cP\u00ebr TVSH-n\u00eb\u201d,<\/a> konkretisht<\/span> n\u00eb nenin 97 pika b t\u00eb ligjit 92\/2014 dat\u00eb 24.07.2014 si dhe nenin 99 pika a), ku p\u00ebrcaktohet se fatura l\u00ebshohet <\/span>p<\/i><\/span>\u00ebr \u00e7do pages\u00eb t\u00eb kryer para se t\u00eb kryhet furnizimi i mallit ose para p\u00ebrfundimit t\u00eb furnizimit t\u00eb sh\u00ebrbimit, sipas shkronj\u00ebs \u201ca\u201d, t\u00eb k\u00ebsaj pike.<\/i><\/p>\n

\n

Gjithashtu, ligji i sip\u00ebrcituar n\u00eb nenin 9 \u201cFurnizimi i mallrave kundrejt pages\u00ebs\u201d, <\/i>p\u00ebrcakton se,<\/i> furnizimi i mallit konsiderohet i kryer kundrejt pages\u00ebs, t\u00ebr\u00ebsisht ose pjes\u00ebrisht, n\u00ebse furnizuesi direkt apo indirekt merr apo ka t\u00eb drejt\u00eb t\u00eb marr\u00eb pages\u00eb n\u00eb para a n\u00eb natyr\u00eb p\u00ebr at\u00eb furnizim, si prej personit t\u00eb furnizuar apo ndonj\u00eb personi tjet\u00ebr. Pra, furnizimi i apartamenteve kundrejt inidvid\u00ebve p\u00ebrfiton flukse monetare (t\u00eb ardhura) t\u00eb cilat duhet t`i deklaroj\u00eb si pasoj\u00eb e nj\u00eb furnizimi t\u00eb kryer, qoft\u00eb t\u00ebr\u00ebsisht apo pjes\u00ebrisht.<\/p>\n

\n

Bazuar n\u00eb nenin 49 t\u00eb Ligjit 9920\/2008 \u2018P\u00ebr Pro\u00e7edurat Tatimore n\u00eb RSH\u201d,<\/a> p\u00ebrcaktohet se \u00e7do e drejt\u00eb, \u00e7do furnizim malli ose sh\u00ebrbimi p\u00ebr q\u00ebllime tatimore \u00ebsht\u00eb objekt faturimi me fatur\u00eb tatimore.<\/span><\/p>\n

\n

Bazuar n\u00eb nenin 19 \u201cFitimi i tatuesh\u00ebm\u201d t\u00eb Ligjit Nr.8438 \u201cPer tatimin mbi te ardhurat<\/a>\u201d Fitimi i tatuesh\u00ebm p\u00ebr periudh\u00ebn tatimore p\u00ebrcaktohet n\u00eb baz\u00eb t\u00eb bilancit dhe t\u00eb anekseve t\u00eb tij, q\u00eb duhet t\u00eb jen\u00eb n\u00eb p\u00ebrputhje me ligjin \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d, me dispozitat e k\u00ebtij ligji, si dhe me aktet n\u00ebnligjore t\u00eb nxjerra nga Ministria e Financave p\u00ebr k\u00ebt\u00eb q\u00ebllim.<\/p>\n

\n

Bazuar ne Ligjin Nr. 25\/2018 \u201cPer kontabilitetin dhe pasqyrat finaciare\u201d,<\/a> Standartet Komb\u00ebtare t\u00eb Kontabilitetit\u201d (SKK) jan\u00eb standardet e hartuara dhe t\u00eb publikuara nga K\u00ebshilli Komb\u00ebtar i Kontabilitetit, t\u00eb cilat shpallen t\u00eb detyrueshme p\u00ebr zbatim me urdh\u00ebr t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n

\n

Bazuar ne SKK 8 \u201cTe ardhurat\u201d<\/a><\/span><\/p>\n

\n

–<\/i> Produkte jan\u00eb t\u00eb mira t\u00eb prodhuara nga nj\u00ebsia ekonomike me q\u00ebllim shitje.<\/p>\n

\n

-SHITJA E MALLRAVE DHE E PRODUKTEVE<\/p>\n

\n

T\u00eb ardhurat nga shitja e mallrave dhe e produkteve do t\u00eb njihen kur jan\u00eb plot\u00ebsuar t\u00eb gjitha kushtet e m\u00ebposhtme: (a) nj\u00ebsia ekonomike ia ka kaluar bler\u00ebsit t\u00eb gjitha rreziqet dhe p\u00ebrfitimet, q\u00eb lidhen me pron\u00ebsin\u00eb e mallrave dhe produkteve; (b) nj\u00ebsia ekonomike nuk vazhdon t\u00eb jet\u00eb e p\u00ebrfshir\u00eb n\u00eb m\u00ebnyr\u00eb t\u00eb vazhdueshme n\u00eb menaxhimin e mallrave dhe te produkteve n\u00eb at\u00eb mas\u00eb q\u00eb tregon se ende zot\u00ebron titullin e pron\u00ebsis\u00eb dhe\/ose ka kontroll efektiv mbi mallrat\/produktet e shitura; (c)shuma e t\u00eb ardhurave mund t\u00eb matet me besueshm\u00ebri; (d) \u00ebsht\u00eb e mundur q\u00eb p\u00ebrfitimet ekonomike, q\u00eb lidhen me transaksionin, do t\u00eb merren nga nj\u00ebsia ekonomike;<\/p>\n

\n

Vler\u00ebsimi n\u00ebse nj\u00eb nj\u00ebsi ekonomike ka transferuar rreziqet dhe p\u00ebrfitimet kryesore lidhur me pron\u00ebsin\u00eb tek bler\u00ebsi, k\u00ebrkon nj\u00eb analiz\u00eb t\u00eb rrethanave t\u00eb transaksionit<\/b>. N\u00eb shumic\u00ebn e rasteve, kalimi i rreziqeve dhe i p\u00ebrfitimeve, n\u00eb lidhje me pron\u00ebsin\u00eb, tek bler\u00ebsi, p\u00ebrputhet me kalimin e titullit ligjor (p\u00ebr shembull, n\u00eb shitjet me pakic\u00eb ajo ndodh n\u00eb koh\u00ebn e dor\u00ebzimit t\u00eb mallrave\/produkteve tek bler\u00ebsi; n\u00eb rastin e shitjes me dor\u00ebzim pjesor, kalimi i titullit ligjor b\u00ebhet si\u00e7 p\u00ebrshkruhet n\u00eb marr\u00ebveshjen e dor\u00ebzimit pjesor). N\u00eb rrethana t\u00eb caktuara kalimi i rreziqeve dhe i p\u00ebrfitimeve, q\u00eb burojn\u00eb nga pron\u00ebsia, nuk ndodh n\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb me kalimin e titullit ligjor.<\/b><\/p>\n

\n

N\u00ebse rreziqet q\u00eb lidhen me pron\u00ebsin\u00eb nuk i kalojn\u00eb bler\u00ebsit, at\u00ebher\u00eb t\u00eb ardhurat nuk njihen, pavar\u00ebsisht nga fakti n\u00ebse titulli ligjor i ka kaluar bler\u00ebsit apo jo. Shembuj t\u00eb situatave, ku rreziqet nuk i kan\u00eb kaluar bler\u00ebsit dhe, si rrjedhim, t\u00eb ardhurat nuk njihen nga nj\u00ebsia ekonomike, jan\u00eb: (a) kur nj\u00ebsia ekonomike mbart nj\u00eb detyrim p\u00ebr rezultate jo t\u00eb k\u00ebnaqshme, q\u00eb nuk mbulohet nga garancit\u00eb normale. (b) kur ark\u00ebtimi i t\u00eb ardhurave nga nj\u00eb shitje e caktuar \u00ebsht\u00eb i kusht\u00ebzuar nga gjenerimi i t\u00eb ardhurave nga shitja e m\u00ebtejshme e k\u00ebtyre mallrave apo produkteve nga ana e bler\u00ebsit; (c) kur mallrat apo produktet transportohen e duhet t\u00eb montohen, dhe montimi \u00ebsht\u00eb nj\u00eb pjes\u00eb e r\u00ebnd\u00ebsishme e kontrat\u00ebs, i cili nuk \u00ebsht\u00eb kryer akoma nga shit\u00ebsi; (d) kur bler\u00ebsi ka t\u00eb drejt\u00eb ta anuloj\u00eb blerjen, p\u00ebr arsye t\u00eb p\u00ebrcaktuara n\u00eb kontrat\u00ebn e shitjes, dhe shit\u00ebsi \u00ebsht\u00eb i pasigurt mbi mund\u00ebsin\u00eb e kthimit apo moskthimit t\u00eb mallit apo produktit.<\/p>\n

\n

P\u00ebrsa m\u00eb sip\u00ebr duhet t\u00eb mbani parasysh dhe t\u00eb b\u00ebni kujdes n\u00eb lidhje me momentin e l\u00ebshimit t\u00eb fatur\u00ebs tatimore dhe vler\u00ebs p\u00ebrkat\u00ebse p\u00ebr t\u00eb cil\u00ebt duhet t\u00eb l\u00ebshohet fatura n\u00eb furnizimin e ndertesave si dhe momentin kur do te behet njohja e te ardhurave per furnizimin e ndertesave:<\/b><\/i><\/p>\n

\n

    \n
  1. \n

    Fatura duhet t\u00eb l\u00ebshohet p\u00ebr \u00e7do shitje apartamenti, nd\u00ebrtese, pasurie t\u00eb palujtshme, t\u00eb kryer, pavar\u00ebsisht n\u00ebse \u00ebsht\u00eb e p\u00ebrjashtuar ose jo nga tvsh-ja.<\/i> Gjithashtu fatura tatimore l\u00ebshohet p\u00ebr t\u00eb gjitha ark\u00ebtimet paradh\u00ebnie p\u00ebr shitje apartamentesh dhe p\u00ebr shitjet p\u00ebrfundimtare t\u00eb tyre.<\/i><\/span><\/p>\n<\/li>\n<\/ol>\n

    \n

    Mosp\u00ebrmbushja e detyrimit p\u00ebr l\u00ebshimin e fatur\u00ebs tatimore, p\u00ebrve\u00e7 vler\u00ebsimit tatimor dhe penaliteteve t\u00eb p\u00ebrcaktuara n\u00eb ligjin Nr 9920 dat\u00eb 19.05.2008 i ndryshuar, sjell dhe mosnjohjen e aktivit dhe shpenzimet e amortizimit n\u00eb shoq\u00ebrin\u00eb bler\u00ebse t\u00eb aktivit sipas nenit 20,21 dhe 22 t\u00eb Ligjit Nr 8438 dat\u00eb 28.12.1998 \u201cP\u00ebr Tatimin mbi t\u00eb Ardhurat\u201d i ndryshuar.<\/i><\/p>\n

    \n

      \n
    1. \n

      Vlera e tatueshme e shitjes s\u00eb apartamenteve p\u00ebr banim, ose shitjes se pasurive t\u00eb paluajtshme ose nd\u00ebrtesave p\u00ebr zyra, dyqane, garazhe, magazina, etj ose per shfryt\u00ebzim p\u00ebr q\u00ebllime t\u00eb veprimtaris\u00eb ekonomike (edhe n\u00eb rastin kur jan\u00eb t\u00eb perjashtuara sipas ligjit dhe nuk llogaritet TVSH), \u00ebsht\u00eb vlera e tregut t\u00eb shitjes s\u00eb k\u00ebtyre objekteve sipas kontratave, mbi bazen e t\u00eb cilit \u00e7do individ do te regjistroje pasurin\u00eb n\u00eb regjistrin e pasurive t\u00eb palujtshme.<\/i><\/p>\n<\/li>\n

    2. \n

      T\u00eb ardhurat nga shitja e apartamenteve p\u00ebr banim, ose shitja e pasurive t\u00eb paluajtshme ose nd\u00ebrtesave p\u00ebr zyra, dyqane, garazhe, magazina, etj do t\u00eb njihen ne perputhje me SKK 8.<\/b><\/i><\/p>\n<\/li>\n<\/ol>\n

      Ne rast se, nuk keni vepruar ne perputhje me percaktimet ligjore dhe nenligjore, merrni masa te vetedeklaroni te ardhurat per vitin 2019 per te gjitha njesite e shitura ne vite por te pozicionuar ne zerin e \u201cParapagimeve\u201d, njesi te cilat sot shfrytezohen nga bleresit me te drejta te plota mbi keto prona sic parashikohet ne SKK 8<\/b>, pavaresisht nese eshte bere apo jo kalimi i titullit te pronesise. Vetedeklarimi i drejte nga ana juaj do te shmange penalizimet e parashikuara ne Ligjin e Procedurave Tatimore. Cdo tatimpagues qe nuk deklaron te ardhurat nga shitja duhet te provoje ligjerisht sipas SKK 8, pse nuk ka bere nje gje te tille.<\/p>\n

      \n

      Nga muaji Prill 2020, pas verifikimit te deklarates se Tatim Fitimit 2019 ne lidhje me te ardhurat e deklaruara nga shitja, DRT qe ju administron ne bashkepunim me strukturat perkatese ne Drejtorine e Pergjitshme te Tatimeve do te vleresoje elementet e riskut per te kontrolluar ne vend llogaritjen e Tatim Fitimit per vitin 2019 per te siguruar se te ardhurat nga shitja jane deklaruar ne perputhje me kerkesat ligjore.<\/p>\n

      \n

      Kerkojme nga ana juaj te plotesohen te dhenat sipas formatit bashkengjitur per numrin e njesive, siperfaqet e ndertuara te prenotuara me parapagim apo te shitura. Ky informacion duhet te dergohet tek DRT deri me date 05.04.2020.<\/p>\n

      \n

      Shpresojme ne mirekuptimin dhe permbushjen tuaj vullnetare.<\/span><\/p>\n<\/blockquote>\n

      Source: General Directorate of Taxes. <\/a><\/p>\n

      Download k\u00ebtu<\/a>, shkres\u00ebn e plot\u00eb.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

      Administrata tatimore, m\u00eb her\u00ebt, ka b\u00ebr\u00eb me dije zbatimin e disa planeve sektoriale gjat\u00eb vitit 2020, nd\u00ebr t\u00eb cilat \u00ebsht\u00eb edhe ai i sektorit t\u00eb nd\u00ebrtimit. Nxitja e p\u00ebrmbushjes vullnetare t\u00eb detyrimeve tatimore eshte synimi kryesor yni (Drejtoria e P\u00ebrgjithshme e Tatimeve) dhe vijim\u00ebsia e veprimeve q\u00eb po nd\u00ebrmerren kane per qellim me se pari […]<\/p>","protected":false},"author":1,"featured_media":10507,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[61,100],"tags":[137,79,105,69,109],"class_list":["post-10501","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-accounting","category-tatime","tag-ndertimi","tag-njoftimedpt","tag-sherbime-kontabel","tag-tatime","tag-zyre-kontabiliteti"],"yoast_head":"\nP\u00ebr deklarimin e te ardhurave nga shitja n\u00eb furnizimin e nd\u00ebrtesave - 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\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"P\u00ebr deklarimin e te ardhurave nga shitja n\u00eb furnizimin e nd\u00ebrtesave - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Administrata tatimore, m\u00eb her\u00ebt, ka b\u00ebr\u00eb me dije zbatimin e disa planeve sektoriale gjat\u00eb vitit 2020, nd\u00ebr t\u00eb cilat \u00ebsht\u00eb edhe ai i sektorit t\u00eb nd\u00ebrtimit. Nxitja e p\u00ebrmbushjes vullnetare t\u00eb detyrimeve tatimore eshte synimi kryesor yni (Drejtoria e P\u00ebrgjithshme e Tatimeve) dhe vijim\u00ebsia e veprimeve q\u00eb po nd\u00ebrmerren kane per qellim me se pari […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/\" \/>\n<meta property=\"og:site_name\" content=\"AlProfit Consult\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:published_time\" content=\"2020-03-01T20:41:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/03\/struc.png\" \/>\n\t<meta property=\"og:image:width\" content=\"951\" \/>\n\t<meta property=\"og:image:height\" content=\"444\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@AlProfitConsult\" \/>\n<meta name=\"twitter:site\" content=\"@AlProfitConsult\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/alprofitconsult.al\/#\/schema\/person\/6b9ac6ae1535adaed60182dcc6afd3ce\"},\"headline\":\"P\u00ebr deklarimin e te ardhurave nga shitja n\u00eb furnizimin e nd\u00ebrtesave\",\"datePublished\":\"2020-03-01T20:41:14+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/\"},\"wordCount\":1545,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/alprofitconsult.al\/#organization\"},\"image\":{\"@id\":\"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/03\/struc.png\",\"keywords\":[\"Nd\u00ebrtimi\",\"NjoftimeDPT\",\"Sherbime Kontabel\",\"Tatime\",\"Zyre Kontabiliteti\"],\"articleSection\":[\"Financ\u00eb & Kontabilitet\",\"Tatime\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/\",\"url\":\"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/\",\"name\":\"P\u00ebr deklarimin e te ardhurave nga shitja n\u00eb furnizimin e nd\u00ebrtesave - AlProfit Consult\",\"isPartOf\":{\"@id\":\"https:\/\/alprofitconsult.al\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/03\/struc.png\",\"datePublished\":\"2020-03-01T20:41:14+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/#primaryimage\",\"url\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/03\/struc.png\",\"contentUrl\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/03\/struc.png\",\"width\":951,\"height\":444},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Kryefaqe\",\"item\":\"https:\/\/alprofitconsult.al\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"P\u00ebr deklarimin e te ardhurave nga shitja n\u00eb furnizimin e nd\u00ebrtesave\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/alprofitconsult.al\/#website\",\"url\":\"https:\/\/alprofitconsult.al\/\",\"name\":\"AlProfit Consult\",\"description\":\"Zyr\u00eb Kontabiliteti\",\"publisher\":{\"@id\":\"https:\/\/alprofitconsult.al\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/alprofitconsult.al\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/alprofitconsult.al\/#organization\",\"name\":\"Alprofit Consult\",\"url\":\"https:\/\/alprofitconsult.al\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/alprofitconsult.al\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/logoalprofit.png\",\"contentUrl\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/logoalprofit.png\",\"width\":529,\"height\":156,\"caption\":\"Alprofit Consult\"},\"image\":{\"@id\":\"https:\/\/alprofitconsult.al\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/AlProfitConsult\/\",\"https:\/\/x.com\/AlProfitConsult\",\"https:\/\/www.linkedin.com\/company\/andi-haxhillari\/\",\"https:\/\/www.pinterest.com\/AlProfitConsult\/\",\"https:\/\/www.youtube.com\/channel\/UCZ5Gfntn161Nla3g1XdRldA\",\"https:\/\/sq.wikipedia.org\/wiki\/P\u00ebrdoruesi:Andi25~sqwiki\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/alprofitconsult.al\/#\/schema\/person\/6b9ac6ae1535adaed60182dcc6afd3ce\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/alprofitconsult.al\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/7a874d9ff0fc8c6c429bcdb7445d037ce6ea37a42090de7c389e943deb01743c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/7a874d9ff0fc8c6c429bcdb7445d037ce6ea37a42090de7c389e943deb01743c?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\/\/alprofitconsult.al\/\",\"https:\/\/www.facebook.com\/AlProfitConsult\/\",\"https:\/\/www.instagram.com\/alprofitconsult\/\"],\"url\":\"https:\/\/alprofitconsult.al\/en\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"P\u00ebr deklarimin e te ardhurave nga shitja n\u00eb furnizimin e nd\u00ebrtesave - AlProfit Consult","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/","og_locale":"en_US","og_type":"article","og_title":"P\u00ebr deklarimin e te ardhurave nga shitja n\u00eb furnizimin e nd\u00ebrtesave - AlProfit Consult","og_description":"Administrata tatimore, m\u00eb her\u00ebt, ka b\u00ebr\u00eb me dije zbatimin e disa planeve sektoriale gjat\u00eb vitit 2020, nd\u00ebr t\u00eb cilat \u00ebsht\u00eb edhe ai i sektorit t\u00eb nd\u00ebrtimit. Nxitja e p\u00ebrmbushjes vullnetare t\u00eb detyrimeve tatimore eshte synimi kryesor yni (Drejtoria e P\u00ebrgjithshme e Tatimeve) dhe vijim\u00ebsia e veprimeve q\u00eb po nd\u00ebrmerren kane per qellim me se pari […]","og_url":"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/","og_site_name":"AlProfit Consult","article_publisher":"https:\/\/www.facebook.com\/AlProfitConsult\/","article_author":"https:\/\/www.facebook.com\/AlProfitConsult\/","article_published_time":"2020-03-01T20:41:14+00:00","og_image":[{"width":951,"height":444,"url":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/03\/struc.png","type":"image\/png"}],"author":"admin","twitter_card":"summary_large_image","twitter_creator":"@AlProfitConsult","twitter_site":"@AlProfitConsult","twitter_misc":{"Written by":"admin","Est. reading time":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/#article","isPartOf":{"@id":"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/"},"author":{"name":"admin","@id":"https:\/\/alprofitconsult.al\/#\/schema\/person\/6b9ac6ae1535adaed60182dcc6afd3ce"},"headline":"P\u00ebr deklarimin e te ardhurave nga shitja n\u00eb furnizimin e nd\u00ebrtesave","datePublished":"2020-03-01T20:41:14+00:00","mainEntityOfPage":{"@id":"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/"},"wordCount":1545,"commentCount":0,"publisher":{"@id":"https:\/\/alprofitconsult.al\/#organization"},"image":{"@id":"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/#primaryimage"},"thumbnailUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/03\/struc.png","keywords":["Nd\u00ebrtimi","NjoftimeDPT","Sherbime Kontabel","Tatime","Zyre Kontabiliteti"],"articleSection":["Financ\u00eb & Kontabilitet","Tatime"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/","url":"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/","name":"P\u00ebr deklarimin e te ardhurave nga shitja n\u00eb furnizimin e nd\u00ebrtesave - AlProfit Consult","isPartOf":{"@id":"https:\/\/alprofitconsult.al\/#website"},"primaryImageOfPage":{"@id":"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/#primaryimage"},"image":{"@id":"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/#primaryimage"},"thumbnailUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/03\/struc.png","datePublished":"2020-03-01T20:41:14+00:00","breadcrumb":{"@id":"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/#primaryimage","url":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/03\/struc.png","contentUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/03\/struc.png","width":951,"height":444},{"@type":"BreadcrumbList","@id":"https:\/\/alprofitconsult.al\/en\/per-deklarimin-e-te-ardhurave-nga-shitja-ne-furnizimin-e-ndertesave\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Kryefaqe","item":"https:\/\/alprofitconsult.al\/"},{"@type":"ListItem","position":2,"name":"P\u00ebr deklarimin e te ardhurave nga shitja n\u00eb furnizimin e nd\u00ebrtesave"}]},{"@type":"WebSite","@id":"https:\/\/alprofitconsult.al\/#website","url":"https:\/\/alprofitconsult.al\/","name":"AlProfit Consult","description":"Zyr\u00eb Kontabiliteti","publisher":{"@id":"https:\/\/alprofitconsult.al\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/alprofitconsult.al\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/alprofitconsult.al\/#organization","name":"Alprofit Consult","url":"https:\/\/alprofitconsult.al\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/alprofitconsult.al\/#\/schema\/logo\/image\/","url":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/logoalprofit.png","contentUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/logoalprofit.png","width":529,"height":156,"caption":"Alprofit Consult"},"image":{"@id":"https:\/\/alprofitconsult.al\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/AlProfitConsult\/","https:\/\/x.com\/AlProfitConsult","https:\/\/www.linkedin.com\/company\/andi-haxhillari\/","https:\/\/www.pinterest.com\/AlProfitConsult\/","https:\/\/www.youtube.com\/channel\/UCZ5Gfntn161Nla3g1XdRldA","https:\/\/sq.wikipedia.org\/wiki\/P\u00ebrdoruesi:Andi25~sqwiki"]},{"@type":"Person","@id":"https:\/\/alprofitconsult.al\/#\/schema\/person\/6b9ac6ae1535adaed60182dcc6afd3ce","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/alprofitconsult.al\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/7a874d9ff0fc8c6c429bcdb7445d037ce6ea37a42090de7c389e943deb01743c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7a874d9ff0fc8c6c429bcdb7445d037ce6ea37a42090de7c389e943deb01743c?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/alprofitconsult.al\/","https:\/\/www.facebook.com\/AlProfitConsult\/","https:\/\/www.instagram.com\/alprofitconsult\/"],"url":"https:\/\/alprofitconsult.al\/en\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/posts\/10501","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/comments?post=10501"}],"version-history":[{"count":0,"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/posts\/10501\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/media\/10507"}],"wp:attachment":[{"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/media?parent=10501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/categories?post=10501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/tags?post=10501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}