{"id":1186,"date":"2019-06-08T16:06:29","date_gmt":"2019-06-08T16:06:29","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=1186"},"modified":"2019-06-08T16:06:29","modified_gmt":"2019-06-08T16:06:29","slug":"income-tax","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat\/","title":{"rendered":"Income Tax"},"content":{"rendered":"<div class=\"tekst\">\n<p>The Income Tax Law and the legislative and regulatory acts issued for its implementation govern the relationships arising in the field of personal income tax, profit tax, and withholding tax on income.<\/p>\n<p>It sets the rules for the collection and administration of personal income tax for individuals, of profit tax for commercial companies, and of profit tax for natural persons (registered traders) when they are subject to profit tax.<\/p>\n<p>Among other things, the law has detailed the structural composition of the key elements involved in determining income and taxable profit, both in terms of income and expenses.<\/p>\n<p>Clearly, the law specifies the manner of documentation, declaration, and payment related to the tax obligations that are its subject.<\/p>\n<p>The current Income Tax Law, enacted in December 1998, has undergone a series of changes conditioned by the stages of economic development, responding to the fiscal policies of the executive branch as well as the needs of the business community.<\/p>\n<p>Source: <a href=\"https:\/\/www.tatime.gov.al\/c\/6\/70\/tatimi-mbi-te-ardhurat\">General Directorate of Taxes.<\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Ligji p\u00ebr tatimin mbi t\u00eb ardhurat dhe aktet ligjore dhe n\u00ebnligjore dal\u00eb n\u00eb zbatim t\u00eb tij, rregullojn\u00eb marr\u00ebdh\u00ebniet q\u00eb lindin n\u00eb fush\u00ebn e tatimit mbi t\u00eb ardhurat personale, tatimit mbi fitimin si dhe t\u00eb tatimit t\u00eb mbajtur n\u00eb burim t\u00eb t\u00eb ardhurave. Ai p\u00ebrcakton rregullat p\u00ebr mbledhjen dhe administrimin e tatimit mbi t\u00eb ardhurat personale [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":982,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[],"class_list":["post-1186","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tatimi mbi t\u00eb ardhurat - 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\/income-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tatimi mbi t\u00eb ardhurat - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Ligji p\u00ebr tatimin mbi t\u00eb ardhurat dhe aktet ligjore dhe n\u00ebnligjore dal\u00eb n\u00eb zbatim t\u00eb tij, rregullojn\u00eb marr\u00ebdh\u00ebniet q\u00eb lindin n\u00eb fush\u00ebn e tatimit mbi t\u00eb ardhurat personale, tatimit mbi fitimin si dhe t\u00eb tatimit t\u00eb mbajtur n\u00eb burim t\u00eb t\u00eb ardhurave. 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