{"id":1194,"date":"2019-06-08T16:23:39","date_gmt":"2019-06-08T16:23:39","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=1194"},"modified":"2019-06-08T16:23:39","modified_gmt":"2019-06-08T16:23:39","slug":"tatimi-mbi-te-ardhurat-2","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-2\/","title":{"rendered":"Income Tax"},"content":{"rendered":"<p><strong>Tatimit mbi fitimin i n\u00ebnshtrohen:<\/strong><\/p>\n<ul>\n<li>Personat juridik\u00eb dhe ortak\u00ebrit\u00eb q\u00eb jan\u00eb regjistruar p\u00ebr TVSH-n\u00eb.<\/li>\n<li>Personat juridik\u00eb, si dhe ortak\u00ebrit\u00eb e tjera t\u00eb personave t\u00eb themeluara ose t\u00eb organizuara n\u00eb baz\u00eb t\u00eb nj\u00eb ligji t\u00eb huaj dhe q\u00eb ushtrojn\u00eb veprimtari n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb;<\/li>\n<li>\u00c7do person tjet\u00ebr, pavar\u00ebsisht nga statusi ose forma ligjore e regjistrimit apo e njohjes s\u00eb tij, kur ky \u00ebsht\u00eb subjekt i tatimit mbi vler\u00ebn e shtuar, me p\u00ebrjashtim t\u00eb rastit kur ky person \u00ebsht\u00eb subjekt i tatimit t\u00eb thjeshtuar mbi fitimin p\u00ebr biznesin e vog\u00ebl.<\/li>\n<\/ul>\n<p><strong>Kujdes:<\/strong> \u00c7do person, pavar\u00ebsisht nga statusi ose forma ligjore e regjistrimit apo e njohjes s\u00eb tij, kur \u00ebsht\u00eb a b\u00ebhet subjekt i tatimit mbi fitimin, ka t\u00eb drejt\u00eb t\u00eb k\u00ebrkoj\u00eb \u00e7regjistrimin n\u00eb \u00e7do koh\u00eb, por jo t\u00eb kaloj\u00eb si subjekt, q\u00eb i n\u00ebnshtrohet tatimit t\u00eb thjeshtuar mbi fitimin mbi biznesin e vog\u00ebl.<\/p>\n<p><strong>Detyrimi p\u00ebr t\u00eb paguar tatimin mbi fitimin<\/strong><br \/>\nTatimpaguesit rezident\u00eb i n\u00ebnshtrohen tatimit mbi fitimet e realizuara nga t\u00eb gjitha burimet:<\/p>\n<ul>\n<li>brenda dhe<\/li>\n<li>jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/li>\n<\/ul>\n<p>Tatimpaguesit jorezident\u00eb i n\u00ebnshtrohen tatimit mbi fitimet e realizuara:<\/p>\n<ul>\n<li>nga t\u00eb gjitha t\u00eb ardhurat, me burim n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb<\/li>\n<\/ul>\n<p><strong>P\u00ebrjashtimi nga tatimi mbi fitimin<\/strong><br \/>\nP\u00ebrjashtohen nga tatimi mbi fitimin:<br \/>\n&#8211; Organet e qeverisjes q\u00ebndrore dhe vendore, Banka e Shqip\u00ebris\u00eb, shoqata humanitare, organizata nd\u00ebrkomb\u00ebtare, kur parashikohet nga marr\u00ebveshje t\u00eb ve\u00e7anta, sip\u00ebrmarrje t\u00eb parashikuara n\u00eb marr\u00ebveshjet nd\u00ebrkomb\u00ebtare t\u00eb ratifikuara nga Kuvendi, fondacionet ose institucionet financiare jo bankare t\u00eb krijuara ose t\u00eb transferuara me Vendim t\u00eb K\u00ebshillit t\u00eb Ministrave, sht\u00ebpit\u00eb filmike t\u00eb prodhimit kinematografik, t\u00eb subvencionuara nga Qendra Komb\u00ebtare e Kinematografis\u00eb, Fondi i pensionit vullnetar i administruar.<\/p>\n<p><strong>Kujdes: <\/strong>T\u00eb gjitha subjektet e lartp\u00ebrmendura, jan\u00eb t\u00eb detyruara t\u00eb dor\u00ebzojn\u00eb n\u00eb organet tatimore deklarat\u00ebn tatimore dhe bilancin vjetor, n\u00eb t\u00eb nj\u00ebjtat afate si subjektet, q\u00eb i n\u00ebnshtrohen tatimit mbi fitimin.<\/p>\n<p>Strukturat akomoduese \u201cHotel\/Resort me kat\u00ebr dhe pes\u00eb yje, status special\u201d, sipas p\u00ebrcaktimit n\u00eb legjislacionin e fush\u00ebs s\u00eb turizmit dhe q\u00eb jan\u00eb mbajt\u00ebs t\u00eb nj\u00eb marke tregtare t\u00eb regjistruar dhe njohur nd\u00ebrkomb\u00ebtarisht \u201cbrand name\u201d, P\u00ebrjashtohen nga tatimi mbi fitimin,\u00a0 p\u00ebr nj\u00eb periudh\u00eb 10-vje\u00e7are p\u00ebr ato struktura, t\u00eb cilat p\u00ebrfitojn\u00eb statusin special deri n\u00eb dhjetor 2024. Efektet e p\u00ebrjashtimit fillojn\u00eb n\u00eb momentin e fillimit t\u00eb veprimtaris\u00eb ekonomike t\u00eb struktur\u00ebs akomoduese, por jo m\u00eb von\u00eb se 3 vjet nga marrja e statusit special.<\/p>\n<p>Fitimi i tatuesh\u00ebm<br \/>\nFitimi i tatuesh\u00ebm rezulton si diferenc\u00eb e t\u00eb ardhurave gjithsej t\u00eb realizuar gjat\u00eb periudh\u00ebs tatimore (viti kalendarik), me shpenzimet e njohura.<\/p>\n<p>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 hartuar n\u00eb p\u00ebrputhje me ligjin \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d.<\/p>\n<p>T\u00eb ardhurat<br \/>\nT\u00eb ardhurat gjithsej n\u00ebnkuptojn\u00eb \u00e7do lloj t\u00eb ardhure, t\u00eb realizuar gjat\u00eb periudh\u00ebs tatimore dhe p\u00ebrfshijn\u00eb, pa u kufizuar vet\u00ebm n\u00eb to, t\u00eb ardhurat e realizuara nga furnizimi i mallrave dhe sh\u00ebrbimeve, t\u00eb ardhurat nga pjes\u00ebmarrjet, t\u00eb ardhurat nga interesat, t\u00eb ardhurat nga shfryt\u00ebzimi i pasuris\u00eb s\u00eb luajtshme e t\u00eb paluajtshme.<\/p>\n<p>Shpenzimet<br \/>\n<strong>Shpenzimet e njohura (zbritshme)<\/strong><br \/>\nP\u00ebr t\u00eb qen\u00eb t\u00eb njohura (t\u00eb zbritshme) shpenzimet duhet t\u00eb p\u00ebrmbushin k\u00ebto kushte:<\/p>\n<ol>\n<li>t\u00eb jen\u00eb kryer n\u00eb interes t\u00eb drejtp\u00ebrdrejt\u00eb t\u00eb veprimtaris\u00eb ekonomike t\u00eb sip\u00ebrmarrjes;<\/li>\n<li>t\u00eb jen\u00eb kryer efektivisht;<\/li>\n<li>t\u00eb jen\u00eb pasqyruar n\u00ebp\u00ebrmjet nj\u00eb veprimi kontab\u00ebl duke pak\u00ebsuar aktivet neto;<\/li>\n<li>t\u00eb jen\u00eb t\u00eb provuara me dokumentacionin p\u00ebrkat\u00ebs justifikues ligjor.<\/li>\n<\/ol>\n<p><strong>Shpenzimet t\u00eb panjohura (zbritshme)<br \/>\n<\/strong>P\u00ebr efekt t\u00eb p\u00ebrcaktimit t\u00eb fitimit t\u00eb tatuesh\u00ebm, nuk njihen shpenzimet q\u00eb ligji i tatimit mbi t\u00eb ardhurat i ka p\u00ebrcaktuar n\u00eb nj\u00eb list\u00eb shteruese. P\u00ebr m\u00eb shum\u00eb informacion referojuni Ligjit Nr. 8438 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, neni 21, t\u00eb cilin mund ta gjeni m\u00eb posht\u00eb.<\/p>\n<p>Tax Rates<br \/>\nShkalla tatimore e tatimit mbi fitimin \u00ebsht\u00eb 15%.<\/p>\n<p>P\u00ebr personat juridik\u00eb, t\u00eb cil\u00ebt ushtrojn\u00eb aktivitet p\u00ebr prodhimin\/zhvillimin e software-ve, tatimi mbi fitimin \u00ebsht\u00eb 5%.<\/p>\n<p>Pagesa e tatimit<br \/>\n<strong>Parapagimi &#8211; k\u00ebstet paraprake t\u00eb tatimit mbi fitimin<\/strong><br \/>\nTatimi mbi fitimin paguhet \u00e7do tremujor ose \u00e7do muaj n\u00eb form\u00eb paradh\u00ebnie gjat\u00eb vitit, bazuar n\u00eb k\u00ebste mujore.<br \/>\nK\u00ebstet mund t\u00eb paguhen edhe n\u00eb baza mujore, n\u00eb shumat si m\u00eb posht\u00eb:<\/p>\n<p><strong>Rasti i p\u00ebrgjithsh\u00ebm<\/strong><\/p>\n<ul>\n<li>p\u00ebr muajt janar \u2013 mars, t\u00eb periudh\u00ebs vijuese tatimore, shum\u00ebn e tatimit mbi fitimin p\u00ebr periudh\u00ebn tatimore t\u00eb dy viteve m\u00eb par\u00eb pjes\u00ebtuar me 12;<\/li>\n<li>p\u00ebr muajt prill \u2013 dhjetor, t\u00eb periudh\u00ebs vijuese tatimore, shum\u00ebn e tatimit mbi fitimin p\u00ebr periudh\u00ebn paraardh\u00ebse tatimore pjes\u00ebtuar me 12.<\/li>\n<\/ul>\n<p><strong>Raste t\u00eb ve\u00e7ant\u00eb<\/strong><br \/>\nN\u00eb rastin kur tatimpaguesi e fillon veprimtarin\u00eb gjat\u00eb periudh\u00ebs tatimore t\u00eb vitit t\u00eb dyt\u00eb paraardh\u00ebs, parapagimet jan\u00eb:<\/p>\n<ul>\n<li>p\u00ebr muajt janar \u2013 mars, t\u00eb periudh\u00ebs vijuese tatimore, sa shuma e tatimit mbi fitimin p\u00ebr periudh\u00ebn tatimore t\u00eb dy viteve m\u00eb par\u00eb pjes\u00ebtuar me numrin e muajve, gjat\u00eb t\u00eb cil\u00ebve tatimpaguesi ka ushtruar veprimtarin\u00eb tatimore.<\/li>\n<li>p\u00ebr muajt prill \u2013 dhjetor, t\u00eb periudh\u00ebs vijuese tatimore, sa shuma e tatimit mbi fitimin p\u00ebr periudh\u00ebn paraardh\u00ebse tatimore pjes\u00ebtuar me 12.<\/li>\n<\/ul>\n<p><strong>N\u00eb rastin kur tatimpaguesi e fillon veprimtarin\u00eb gjat\u00eb periudh\u00ebs paraardh\u00ebse tatimore, parapagimet jan\u00eb:<\/strong><\/p>\n<ul>\n<li>p\u00ebr muajt janar \u2013 mars, t\u00eb periudh\u00ebs vijuese tatimore, sa shuma e vler\u00ebsuar e tatimit mbi fitimin p\u00ebr periudh\u00ebn e m\u00ebparshme, pjes\u00ebtuar me numrin e muajve t\u00eb periudh\u00ebs s\u00eb m\u00ebparshme, gjat\u00eb t\u00eb cil\u00ebve \u00ebsht\u00eb ushtruar veprimtari.<\/li>\n<li>p\u00ebr muajt prill \u2013 dhjetor, t\u00eb periudh\u00ebs vijuese tatimore, sa shuma e tatimit mbi fitimin p\u00ebr periudh\u00ebn paraardh\u00ebse tatimore pjes\u00ebtuar me 12.<\/li>\n<\/ul>\n<p><strong>N\u00eb rastin kur nj\u00eb tatimpagues fillon t\u00eb ushtroj\u00eb nj\u00eb veprimtari n\u00eb periudh\u00ebn vijuese tatimore, parapagimet jan\u00eb:<\/strong><\/p>\n<ul>\n<li>sa shuma e vler\u00ebsuar e tatimit mbi fitimin p\u00ebr periudh\u00ebn vijuese, pjes\u00ebtuar me numrin e muajve t\u00eb mbetur nga periudha vijuese tatimore.<\/li>\n<\/ul>\n<p><strong>P\u00ebrjashtim<\/strong><\/p>\n<ul>\n<li>Tatimpaguesit q\u00eb fillojn\u00eb veprimtarin\u00eb n\u00eb periudh\u00ebn vijuese dhe ushtrojn\u00eb veprimtari n\u00eb sfer\u00ebn prodhuese nuk do t\u2019i n\u00ebnshtrohen parapagimit t\u00eb detyrimit p\u00ebr tatimin mbi fitimin p\u00ebr nj\u00eb periudh\u00eb 6 &#8211; mujore ose p\u00ebr periudh\u00ebn e mbetur deri n\u00eb fund t\u00eb vitit vijues, n\u00ebse kjo periudh\u00eb \u00ebsht\u00eb edhe m\u00eb e vog\u00ebl se 6 muaj.<\/li>\n<\/ul>\n<p><strong>Korrigjimi i k\u00ebsteve paraprake<\/strong><br \/>\nN\u00eb rastin kur tatimpaguesi, n\u00eb \u00e7do koh\u00eb, gjat\u00eb periudh\u00ebs tatimore, v\u00ebrteton se tatimi mbi fitimin p\u00ebr k\u00ebt\u00eb periudh\u00eb tatimore do t\u00eb jet\u00eb, m\u00eb i ul\u00ebt se tatimi mbi fitimin n\u00eb periudh\u00ebn paraardh\u00ebse ose periudh\u00ebn e dyt\u00eb paraardh\u00ebse, at\u00ebher\u00eb organet tatimore pranojn\u00eb zvog\u00eblimin e parapagimeve.<\/p>\n<p>N\u00eb rast se tatimpaguesi ka ulur k\u00ebstet e parapagimit, t\u00eb caktuara nga organi tatimor, dhe detyrimi tatimor vjetor p\u00ebr tatimfitimin, q\u00eb rezulton nga bilanci, tejkalon parapagimin me m\u00eb shum\u00eb se 10%, ai duhet t\u00eb paguaj\u00eb kamat\u00ebvonesa mbi diferenc\u00ebn nd\u00ebrmjet detyrimit real vjetor dhe shum\u00ebs s\u00eb parapaguar gjat\u00eb vitit.<\/p>\n<p>N\u00ebse organet tatimore vler\u00ebsojn\u00eb se tatimi mbi fitimin p\u00ebr periudh\u00ebn vijuese tatimore do t\u00eb tejkaloj\u00eb me m\u00eb tep\u00ebr se 10% tatimin mbi fitimin e periudh\u00ebs s\u00eb m\u00ebparshme tatimore, ato mund t\u00eb rregullojn\u00eb n\u00eb rritje parapagimet, n\u00eb p\u00ebrputhje me tatimin mbi fitimin e vler\u00ebsuar prej tyre.<\/p>\n<p><strong>Deklarata dhe llogaritja p\u00ebrfundimtare e tatimit<\/strong><br \/>\nTatimpaguesi me mbylljen e vitit kalendarik, p\u00ebrgatit deklarat\u00ebn vjetore t\u00eb t\u00eb ardhurave t\u00eb tatueshme n\u00eb form\u00ebn e p\u00ebrcaktuar n\u00eb udh\u00ebzimin e Ministrit t\u00eb Financave, t\u00eb cil\u00ebn mund ta gjeni m\u00eb posht\u00eb.<br \/>\nFormulari i Deklarat\u00ebs e Pages\u00ebs s\u00eb Tatimit mbi Fitimin dor\u00ebzohet n\u00eb organet tatimore brenda dat\u00ebs 31 Mars t\u00eb vitit pasardh\u00ebs, duke paraqitur n\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb bilancin kontab\u00ebl, s\u00eb bashku me anekset e tij.<\/p>\n<p><strong>Mund t\u00eb paraqiten k\u00ebto raste:<\/strong><\/p>\n<p>N\u00ebse tatimi i deklaruar dhe i paguar n\u00eb baz\u00eb t\u00eb deklarat\u00ebs vjetore \u00ebsht\u00eb m\u00eb i madh se:<\/p>\n<ul>\n<li>shuma e k\u00ebsteve mujore t\u00eb paradh\u00ebnieve t\u00eb paguara gjat\u00eb vitit dhe<\/li>\n<li>tatimi i huaj i paguar, (i cili kreditohet) tatimpaguesi paguan diferenc\u00ebn, brenda dat\u00ebs 31 Mars t\u00eb vitit t\u00eb ardhsh\u00ebm.<\/li>\n<\/ul>\n<p>N\u00ebse tatimi i deklaruar dhe i paguar n\u00eb baz\u00eb t\u00eb deklarat\u00ebs vjetore \u00ebsht\u00eb m\u00eb i vog\u00ebl se:<\/p>\n<ul>\n<li>shuma e k\u00ebsteve mujore t\u00eb paradh\u00ebnieve t\u00eb paguara gjat\u00eb vitit; dhe<\/li>\n<li>tatimi i huaj i paguar, ( i cili kreditohet) administrata tatimore e kalon shum\u00ebn e paguar m\u00eb tep\u00ebr p\u00ebr llogari t\u00eb detyrimeve t\u00eb tjera tatimore, t\u00eb papaguara nga tatimpaguesi.<\/li>\n<\/ul>\n<p>N\u00ebse tatimpaguesi nuk ka detyrime t\u00eb tjera tatimore t\u00eb papaguara, me miratimin me shkrim t\u00eb tij, shuma e mbetur, n\u00ebse ka:<\/p>\n<ul>\n<li>rimbursohet automatikisht, brenda 30 dit\u00ebve kalendarike nga data e deklarimit dhe e pages\u00ebs nga tatimpaguesi;<\/li>\n<li>kalohet p\u00ebr llogari t\u00eb detyrimeve tatimore t\u00eb ardhshme t\u00eb tatimpaguesit.<\/li>\n<\/ul>\n<p>Destinimi i fitimit<br \/>\nShoq\u00ebrit\u00eb tregtare, sipas pagimit t\u00eb tatimit mbi fitimin, brenda nj\u00eb afati prej 6 muajsh nga data e mbylljes s\u00eb vitit financiar, duhet t\u00eb miratojn\u00eb n\u00eb asamblen\u00eb e ortak\u00ebve apo organin kompetent vendimmarr\u00ebs t\u00eb shoq\u00ebris\u00eb:<\/p>\n<ul>\n<li>rezultatet financiare t\u00eb vitit paraardh\u00ebs dhe<\/li>\n<li>t\u00eb destinojn\u00eb fitimin pas tatimit,<\/li>\n<\/ul>\n<p>duke p\u00ebrcaktuar:<\/p>\n<ul>\n<li>shum\u00ebn e rezervave ligjore<\/li>\n<li>pjes\u00ebn q\u00eb do t\u00eb p\u00ebrdoret p\u00ebr investime ose p\u00ebr shtes\u00eb kapitali dhe<\/li>\n<li>pjes\u00ebn q\u00eb do t\u00eb shp\u00ebrndahet n\u00eb form\u00eb dividendi.<\/li>\n<\/ul>\n<p>Shoq\u00ebrit\u00eb tregtare dhe personat fizik\u00eb, duhet t\u00eb depozitojn\u00eb pran\u00eb administrat\u00ebs tatimore, jo m\u00eb von\u00eb se data 31 korrik e vitit kalendarik, vendimin e organit p\u00ebrgjegj\u00ebs\/vendimin e personit fizik, p\u00ebr miratimin e rezultatit dhe destinimin e fitimit pas tatimit.<br \/>\nKy detyrim mbetet edhe n\u00ebse rezultati p\u00ebr vitin ushtrimor ka qen\u00eb me humbje apo zero.<\/p>\n<p><strong>Kujdes:<\/strong> P\u00ebr paraqitjen me vones\u00eb t\u00eb k\u00ebtij vendimi zbatohet nj\u00eb gjob\u00eb prej 10 000 lek\u00eb p\u00ebr \u00e7do muaj vones\u00eb.<\/p>\n<p>Personi juridik duhet t\u00eb deklaroj\u00eb dhe t\u00eb paguaj\u00eb p\u00ebr llogari t\u00eb administrat\u00ebs tatimore tatimin mbi dividendin e paguesh\u00ebm, jo m\u00eb von\u00eb se data 20 gusht e vitit kur b\u00ebhet miratimi i rezultateve, pavar\u00ebsisht n\u00ebse \u00ebsht\u00eb b\u00ebr\u00eb ose jo shp\u00ebrndarja e dividendit.<\/p>","protected":false},"excerpt":{"rendered":"<p>Tatimit mbi fitimin i n\u00ebnshtrohen: Personat juridik\u00eb dhe ortak\u00ebrit\u00eb q\u00eb jan\u00eb regjistruar p\u00ebr TVSH-n\u00eb. Personat juridik\u00eb, si dhe ortak\u00ebrit\u00eb e tjera t\u00eb personave t\u00eb themeluara ose t\u00eb organizuara n\u00eb baz\u00eb t\u00eb nj\u00eb ligji t\u00eb huaj dhe q\u00eb ushtrojn\u00eb veprimtari n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb; \u00c7do person tjet\u00ebr, pavar\u00ebsisht nga statusi ose forma ligjore e [&hellip;]<\/p>","protected":false},"author":1,"featured_media":296,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47],"tags":[],"class_list":["post-1194","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"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\/tatimi-mbi-te-ardhurat-2\/\" \/>\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=\"Tatimit mbi fitimin i n\u00ebnshtrohen: Personat juridik\u00eb dhe ortak\u00ebrit\u00eb q\u00eb jan\u00eb regjistruar p\u00ebr TVSH-n\u00eb. 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