{"id":1220,"date":"2019-06-08T18:01:24","date_gmt":"2019-06-08T18:01:24","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=1220"},"modified":"2022-09-25T20:07:32","modified_gmt":"2022-09-25T20:07:32","slug":"te-veprosh-si-nje-ojf-apo-ent-publik","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/te-veprosh-si-nje-ojf-apo-ent-publik\/","title":{"rendered":"Operating as an NGO or Public Entity"},"content":{"rendered":"<div class=\"koka-content\">\n<h1>Registration<\/h1>\n<\/div>\n<div class=\"zhvillimi\">\n<div class=\"tekst\">\n<p><span style=\"text-decoration: underline;\"><strong>Regjistrimi i OJF-ve dhe organizmave t\u00eb ngjashme me to<\/strong><\/span><\/p>\n<p>Organizatat jofitimprur\u00ebse regjistrohen n\u00eb administrat\u00ebn tatimore, pasi kan\u00eb kryer m\u00eb par\u00eb regjistrimin, n\u00eb p\u00ebrputhje me legjislacionin e fush\u00ebs. (Themelimi, Regjistrimi n\u00eb Gjykat\u00eb, Licenca t\u00eb posa\u00e7me n\u00ebse nevojitet).<\/p>\n<p>Regjistrimi b\u00ebhet online n\u00ebp\u00ebrmjet formularit &#8220;<a href=\"https:\/\/e-albania.al\/eAlbaniaServices\/UseService.aspx?service_code=13938\">K\u00ebrkes\u00eb p\u00ebr regjistrimin e nj\u00eb subjekti tatimpagues<\/a>&#8221; n\u00eb portalin e-albania. N\u00eb k\u00ebt\u00eb rast k\u00ebrkesa e plot\u00ebsuar dhe dokumentacioni p\u00ebrkat\u00ebs, do t\u00eb d\u00ebrgohen n\u00eb m\u00ebnyr\u00eb elektronike n\u00eb sistemin elektronik t\u00eb tatimeve t\u00eb adresuara p\u00ebr DRT-n\u00eb p\u00ebrkat\u00ebse, e cila do t\u00eb b\u00ebj\u00eb shqyrtimin e aplikimit p\u00ebr regjistrim dhe do t\u00eb vendos\u00eb sipas rastit refuzimin ose aprovimin e aplikimit.<\/p>\n<p>Dokumentacioni q\u00eb paraqitet p\u00ebr regjistrim n\u00eb Administrat\u00ebn Tatimore sipas udh\u00ebzimit Nr. 24, dat\u00eb 02.09.2008 &#8220;P\u00ebr Procedurat Tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb&#8221;, \u00ebsht\u00eb si m\u00eb posht\u00eb:<\/p>\n<ul>\n<li>The Court Decision, the Statute, and the notarized Act of Establishment;<\/li>\n<li>A photocopy of the ID Card or Passport of the administrator or legal representative;<\/li>\n<li>Authorization for the person assigned to perform the registration (if done via authorization);<\/li>\n<li>Data regarding the ownership of the headquarters (lease agreement or ownership title);<\/li>\n<li>The completed registration form.<\/li>\n<\/ul>\n<p>Drejtoria rajonale tatimore p\u00ebrkat\u00ebse, pasi b\u00ebn verifikimin e t\u00eb dh\u00ebnave t\u00eb dor\u00ebzuara, brenda 2 dit\u00ebve pune aprovon regjistrimin dhe gjeneron NIPT-in p\u00ebrkat\u00ebs duke l\u00ebshuar certifikat\u00ebn e regjistrimit. Certifikata e regjistrimit i d\u00ebrgohet personit menj\u00ebher\u00eb n\u00eb llogarin\u00eb e tij elektronike n\u00eb e-albania ose n\u00eb nj\u00eb nga m\u00ebnyrat e tjera ligjore t\u00eb komunikimit me tatimpaguesin.<\/p>\n<p>Upon receiving the NIPT certificate (Unique Identification Number), the entity is also provided with a password to be used for online declarations.<\/p>\n<p>N\u00eb rastet kur konstatohet se nj\u00eb tatimpagues ushtron aktivitet pa u regjistruar pran\u00eb organeve tatimore, ai penalizohet nga administrata tatimore sipas p\u00ebrcaktimeve t\u00eb ligjit Nr. 9920, dat\u00eb 19.05.2008 &#8220;P\u00ebr Procedurat Tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb&#8221;, i ndryshuar.<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>Changes in Registration<\/strong><\/span><\/p>\n<p><strong>Changes executed via Court Decision include:<\/strong><\/p>\n<ul>\n<li>Registered office address (Headquarters);<\/li>\n<li>Leadership (Board\/Administrator);<\/li>\n<li>Entity Name;<\/li>\n<li>Legal Form.<\/li>\n<\/ul>\n<p><strong>Ndryshimet q\u00eb kryhen Administrata Tatimore jan\u00eb:<\/strong><\/p>\n<ul>\n<li>Reflecting the changes made via Court Decision;<\/li>\n<li>Opening\/closing secondary addresses and issuing the respective certificates;<\/li>\n<li>Modifying tax responsibilities (adding\/removing).<\/li>\n<\/ul>\n<p>T\u00eb gjitha ndryshimet e m\u00ebsiperme kryhen online ne portalin e-albania n\u00ebp\u00ebrmjet sh\u00ebrbimit &#8220;<a href=\"\/en\/_wp_link_placeholder\/\" data-wplink-edit=\"true\">Njoftim i ndryshimeve n\u00eb regjistrim<\/a>&#8220;. Drejtoria rajonale tatimore p\u00ebrkat\u00ebse, pasi b\u00ebn verifikimin e t\u00eb dh\u00ebnave t\u00eb dor\u00ebzuara, brenda 2 dit\u00ebve pune aprovon ose refuzon regjistrimin.<\/p>\n<p>Kur nj\u00eb tatimpagues nuk p\u00ebrdit\u00ebson t\u00eb dh\u00ebnat, brenda 15 dit\u00ebve nga data e ndryshimit t\u00eb selis\u00eb, administratorit, llojit t\u00eb aktivitetit etj, ai penalizohet nga administrata tatimore sipas p\u00ebrcaktimeve t\u00eb ligjit Nr. 9920, dat\u00eb 19.05.2008 &#8220;P\u00ebr Procedurat Tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb&#8221;<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>Registration of Public Entities\n(Central and local, as well as project implementation units)<\/strong><\/span><\/p>\n<p><strong>Public Entities are registered with the tax administration after a decision on their creation has been made, in accordance with the relevant legislation. <\/strong><\/p>\n<p>Dokumentacioni q\u00eb paraqitet p\u00ebr regjistrim n\u00eb Administrat\u00ebn Tatimore sipas udh\u00ebzimit Nr. 24, dat\u00eb 02.09.2008 &#8220;P\u00ebr Procedurat Tatimore ne Republik\u00ebn e Shqip\u00ebris\u00eb&#8221;, \u00ebsht\u00eb:<\/p>\n<ul>\n<li>Written request;<\/li>\n<li>Legal basis of establishment;<\/li>\n<li>Appointment document of the administrator or legal representative, along with a photocopy of their ID Card or Passport;<\/li>\n<li>Authorization for the person assigned to perform the registration;<\/li>\n<li>The completed registration form.<\/li>\n<li>Data regarding the ownership of the headquarters (lease agreement or ownership title);<\/li>\n<li>Upon receiving the NIPT certificate (Unique Identification Number), the entity is also provided with a password to be used for online declarations.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Changes in Registration<\/span><\/p>\n<p><strong>Changes executed via decisions or sub-legal acts include:<\/strong><\/p>\n<ul>\n<li>Registered office address (Headquarters);<\/li>\n<li>Leadership (Board\/Administrator);<\/li>\n<li>Entity Name;<\/li>\n<\/ul>\n<p><strong>Ndryshimet q\u00eb kryhen AT jan\u00eb:<\/strong><\/p>\n<ul>\n<li>Reflecting the changes made via the aforementioned decisions;<\/li>\n<li>Opening\/closing secondary addresses and issuing the respective certificates;<\/li>\n<li>Pezullimi\/Riaktivizimi i veprimtaris\u00eb<\/li>\n<li>Modifying tax responsibilities (adding\/removing).<\/li>\n<\/ul>\n<blockquote><p>Kur nj\u00eb tatimpagues nuk p\u00ebrdit\u00ebson t\u00eb dh\u00ebnat n\u00eb rast ndryshimi selie, administratori, lloj aktiviteti etj, ai penalizohet nga Administrata Tatimore sipas p\u00ebrcaktimeve t\u00eb ligjit Nr. 9920, dat\u00eb 19.05.2008 &#8220;P\u00ebr Procedurat Tatimore ne Republik\u00ebn e Shqip\u00ebris\u00eb&#8221;, i ndryshuar.<\/p><\/blockquote>\n<div class=\"koka-content\">\n<h1>Switching to passive status and reactivation<\/h1>\n<\/div>\n<div class=\"zhvillimi\">\n<div class=\"tekst\">\n<p><span style=\"text-decoration: underline;\"><strong>Transition to passive status and reactivation for NPOs<\/strong><\/span><\/p>\n<p><strong>The transition to passive status for NPOs is done at the request of the entity or by the Tax Administration when legal conditions are met.\n\nAt<\/strong><\/p>\n<ul>\n<li>Me k\u00ebrkes\u00eb t\u00eb subjektit- kur ky i fundit vendos t\u00eb nd\u00ebrpres\u00eb aktivitetin p\u00ebr nj\u00eb periudh\u00eb m\u00eb shum\u00eb se 12 muaj ose pa afat<\/li>\n<li>By the Tax Administration, in the event that the entity submits declarations with no activity (zero) or when it does not declare for a period of more than 12 consecutive months.<\/li>\n<li>P\u00ebr t\u00eb gjith\u00eb periudh\u00ebn q\u00eb subjekti ndodhet n\u00eb status \u201cPasiv\u201d, ai nuk ka detyrimin p\u00ebr t\u00eb dor\u00ebzuar deklaratat tatimore (gjenerimi i deklaratave nd\u00ebrpritet automatikisht).<\/li>\n<\/ul>\n<p><strong>Reactivation of the taxpayer occurs in cases when:<\/strong><\/p>\n<ul>\n<li>It is requested by the taxpayer for reasons of restarting the activity.<\/li>\n<li>The entity is found working by the field structures of the Tax Administration.<\/li>\n<li>P\u00ebr rastet kur tatimpaguesi ushtron aktivitet edhe pse \u00ebsht\u00eb n\u00eb status \u201cPasiv\u201d ai penalizohet nga Administrata Tatimore sipas p\u00ebrcaktimeve t\u00eb ligjit Nr. 9920, dat\u00eb 19.05.2008 &#8220;P\u00ebr Procedurat Tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb&#8221;<\/li>\n<\/ul>\n<p><strong><span style=\"text-decoration: underline;\">Transition to passive status and reactivation of Public Entities<\/span><\/strong><\/p>\n<p><strong>The transition to passive status of Public Entities is done at the request of the entity or by the Tax Administration when legal conditions are met.<\/strong><\/p>\n<ul>\n<li>At the request of the entity \u2013 when the latter decides to interrupt the activity for a period of more than 12 months or indefinitely.<\/li>\n<li>By the Tax Administration \u2013 in the event that the entity submits declarations with no activity (zero) or when it does not declare for a period of more than 12 consecutive months.<\/li>\n<li>For the entire period that the entity is in \"Passive\" status, it has no obligation to submit tax declarations (the generation of declarations is interrupted automatically).<\/li>\n<\/ul>\n<p><strong>Reactivation of the taxpayer occurs in cases when it is requested by the taxpayer for reasons of restarting the activity.<\/strong><\/p>\n<div class=\"tekst\">\n<h1>Deregistration<\/h1>\n<p><span style=\"text-decoration: underline;\"><strong>De-registration of Non-Profit Organizations<\/strong><\/span><\/p>\n<p><strong>To de-register an NPO, the following steps are followed:<\/strong><\/p>\n<ul>\n<li>The taxpayer applies to the Court to initiate the de-registration procedure.<\/li>\n<li>Pas marrjes s\u00eb njoftimit nga gjykata, Administrata Tatimore verifikon situat\u00ebn e tatimpaguesit n\u00eb lidhje me p\u00ebrmbushjen e detyrimeve ligjore nga ana e tij\u00a0(deklarimet dhe pagesat).<\/li>\n<li>Administrata Tatimore\u00a0njofton Gjykat\u00ebn p\u00ebr sa m\u00eb sip\u00ebr (konfirmon ose kund\u00ebrshton \u00e7regjistrimin)<\/li>\n<\/ul>\n<p>In case of an objection by the Tax Administration, the Court does not proceed with the de-registration of the entity until all outstanding liabilities are settled.<\/p>\n<p>N\u00eb rast konfirmimi nga Administrata Tatimore,\u00a0Gjykata procedon me \u00e7regjistrimin e subjektit dhe vendimi i saj p\u00ebrdoret nga Administrata Tatimore p\u00ebr finalizimin e \u00e7regjistrimit ne Sistemin Tatimor.<br \/>\nData e \u00e7regjistrimit ne Sistemin Tatimor \u00ebsht\u00eb data e vendosur n\u00eb Vendimin e Gjykat\u00ebs.<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>De-registration of Public Entities<\/strong><\/span><\/p>\n<p><strong>To de-register a Public Entity, the following steps are followed:<\/strong><\/p>\n<ul>\n<li>Upon receiving the decision or sub-legal act for the closure of a Public Entity, its representative submits the decision to the tax authorities.<\/li>\n<li>Administrata Tatimore verifikon situat\u00ebn e tatimpaguesit ne lidhje me p\u00ebrmbushjen e detyrimeve ligjore (deklarimet dhe pagesat).<\/li>\n<li>The Tax Administration confirms or opposes the de-registration depending on the fulfillment of these legal obligations.<\/li>\n<\/ul>\n<p>N\u00eb rast kund\u00ebrshtimi, nga Administrata Tatimore\u00a0nuk procedohet me \u00e7regjistrimin e subjektit deri n\u00eb momentin e shlyerjes s\u00eb detyrimeve tatimore.<\/p>\n<p>N\u00eb rast konfirmimi, Administrata Tatimore\u00a0procedon me \u00e7regjistrimin e subjektit nga Sistemi Tatimor.<br \/>\nData e \u00e7regjistrimit n\u00eb Sistemin Tatimor \u00ebsht\u00eb data e marrjes s\u00eb Vendimit.<\/p>\n<p>Source: <a href=\"https:\/\/www.tatime.gov.al\/c\/5\/77\/88\/regjistrimi\">General Directorate of Taxes.<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Regjistrimi Regjistrimi i OJF-ve dhe organizmave t\u00eb ngjashme me to Organizatat jofitimprur\u00ebse regjistrohen n\u00eb administrat\u00ebn tatimore, pasi kan\u00eb kryer m\u00eb par\u00eb regjistrimin, n\u00eb p\u00ebrputhje me legjislacionin e fush\u00ebs. (Themelimi, Regjistrimi n\u00eb Gjykat\u00eb, Licenca t\u00eb posa\u00e7me n\u00ebse nevojitet). Regjistrimi b\u00ebhet online n\u00ebp\u00ebrmjet formularit &#8220;K\u00ebrkes\u00eb p\u00ebr regjistrimin e nj\u00eb subjekti tatimpagues&#8221; n\u00eb portalin e-albania. N\u00eb k\u00ebt\u00eb rast [&hellip;]<\/p>","protected":false},"author":1,"featured_media":982,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100],"tags":[111,112,69],"class_list":["post-1220","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","tag-ojf","tag-organizata-jofitimrurese","tag-tatime"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>T\u00eb veprosh si nj\u00eb OJF apo Ent Publik - 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\/te-veprosh-si-nje-ojf-apo-ent-publik\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"T\u00eb veprosh si nj\u00eb OJF apo Ent Publik - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Regjistrimi Regjistrimi i OJF-ve dhe organizmave t\u00eb ngjashme me to Organizatat jofitimprur\u00ebse regjistrohen n\u00eb administrat\u00ebn tatimore, pasi kan\u00eb kryer m\u00eb par\u00eb regjistrimin, n\u00eb p\u00ebrputhje me legjislacionin e fush\u00ebs. 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