{"id":1198,"date":"2019-06-08T16:27:21","date_gmt":"2019-06-08T16:27:21","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=1198"},"modified":"2019-06-08T16:27:21","modified_gmt":"2019-06-08T16:27:21","slug":"transferimi-i-cmimit","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/transferimi-i-cmimit\/","title":{"rendered":"Price Transfer"},"content":{"rendered":"
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Transferimi i \u00c7mimit \u00ebsht\u00eb sanksionuar n\u00eb ligj Nr. 42\/2014 p\u00ebr disa shtesa dhe ndryshime n\u00eb Ligjin Nr. 8438, dat\u00eb 28.12.1998, \u201cP\u00ebr Tatimin Mbi T\u00eb Ardhurat\u201d, t\u00eb ndryshuar.<\/p>\n

Q\u00ebllimi i Transferimit t\u00eb \u00c7mimit p\u00ebr administrat\u00ebn tatimore \u00ebsht\u00eb ruajtja e baz\u00ebs s\u00eb taksueshme p\u00ebr transaksionet nd\u00ebrmjet kompanive q\u00eb konsiderohen pal\u00eb t\u00eb lidhura dhe p\u00ebr tatimpaguesin \u00ebsht\u00eb shmangia e tatimit t\u00eb dyfisht\u00eb.<\/p>\n

Transferimi i \u00c7mimit evidenton transaksionet e realizuara t\u00eb shoq\u00ebrive multinacionale me pjes\u00eb t\u00eb veprimtarive t\u00eb biznesit t\u00eb tyre n\u00eb Shqip\u00ebri (n\u00eb form\u00ebn e nj\u00eb filiali apo dege).<\/p>\n

N\u00ebse nj\u00eb tatimpagues q\u00eb \u00ebsht\u00eb subjekt i tatimfitimit merr pjes\u00eb n\u00eb nj\u00eb apo m\u00eb shum\u00eb transaksione t\u00eb kontrolluara, ai duhet t\u00eb p\u00ebrcaktoj\u00eb fitimin e tatuesh\u00ebm n\u00eb nj\u00eb m\u00ebnyr\u00eb q\u00eb \u00ebsht\u00eb n\u00eb p\u00ebrputhje me parimin e tregut (arm\u2019s length).<\/p>\n

P\u00ebrputhshm\u00ebria me parimin e tregut e nj\u00eb transaksioni t\u00eb kontrolluar do t\u00eb p\u00ebrcaktohet duke aplikuar metod\u00ebn m\u00eb t\u00eb p\u00ebrshtatshme t\u00eb transferimit t\u00eb \u00e7mimit<\/p>\n

Ligji dhe udh\u00ebzimi i Transferimit t\u00eb \u00c7mimit p\u00ebrcakton q\u00eb tatimpaguesit t\u00eb p\u00ebrgatisin dhe paraqesin informacion t\u00eb mjaftuesh\u00ebm dhe analiza p\u00ebr t\u00eb verifikuar q\u00eb kushtet e transaksioneve t\u00eb tyre t\u00eb kontrolluara jan\u00eb n\u00eb p\u00ebrputhje me parimin e tregut.<\/p>\n

Udh\u00ebzimi i Transferimit t\u00eb \u00c7mimit p\u00ebrcakton se subjekt i plot\u00ebsimit t\u00eb k\u00ebtij formulari \u00ebsht\u00eb vet\u00ebm tatimpaguesi i cili gjat\u00eb periudh\u00ebs raportuese ka transaksione t\u00eb kontrolluara totale (duke p\u00ebrfshir\u00eb tepricat e huave) q\u00eb kalojn\u00eb 50.000.000 lek\u00eb. N\u00eb p\u00ebrcaktimin e transaksioneve t\u00eb kontrolluara totale t\u00eb nj\u00eb tatimpaguesi p\u00ebr periudh\u00ebn raportuese, duhet t\u00eb p\u00ebrdoren vlerat absolute.<\/p>\n

Afati p\u00ebr dor\u00ebzimin e \u201cNjoftimit vjetor p\u00ebr transaksionet e kontrolluara\u201d \u00ebsht\u00eb data e p\u00ebrcaktuar p\u00ebr dor\u00ebzimin e \u201cFormularit t\u00eb deklarimit dhe pages\u00ebs s\u00eb tatim fitimit\u201d. N\u00eb rast t\u00eb mosparaqitjes n\u00eb koh\u00eb t\u00eb \u201cNjoftimit t\u00eb transaksioneve vjetore t\u00eb kontrolluara\u201d, n\u00eb p\u00ebrputhje me dispozitat p\u00ebrkat\u00ebse t\u00eb udh\u00ebzimit t\u00eb Ministrit t\u00eb Financave, \u201cP\u00ebr transferimin e \u00e7mimit\u201d, tatimpaguesi d\u00ebnohet me nj\u00eb gjob\u00eb fikse prej 10 000 (dhjet\u00eb mij\u00eb) lek\u00ebsh, p\u00ebr \u00e7do muaj vones\u00eb.<\/p>\n

Paketa ligjore e transferimit t\u00eb \u00e7mimit gjendet n\u00eb fund t\u00eb k\u00ebsaj faqe.<\/p>\n

Institucionet nd\u00ebrkomb\u00ebtare q\u00eb asistuan n\u00eb ngritjen e sektorit dhe realizimin e paket\u00ebs ligjore<\/strong><\/p>\n