{"id":13124,"date":"2021-01-13T22:14:15","date_gmt":"2021-01-13T22:14:15","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=13124"},"modified":"2021-01-13T22:22:05","modified_gmt":"2021-01-13T22:22:05","slug":"notice-on-the-procedure-to-be-followed-for-the-settlement-of-the-creditor-surplus","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/njoftim-mbi-proceduren-qe-duhet-te-ndiqet-per-rregullimin-e-teprices-kreditore\/","title":{"rendered":"Notice regarding the procedure to be followed for the regulation of credit balance"},"content":{"rendered":"<p>The General Directorate of Taxes informs taxpayers that as of January 1, 2021, with the entry into force of Council of Ministers Decision No. <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/07\/vendim-2020-07-22-576.pdf\">576 date 7\/22\/2020<\/a>; which changes the taxpayer bracket for the VAT regime and results, under the turnover threshold of 10,000,000 (ten million) lek\u00eb in a calendar year until January 31.2020, and have unsold inventory (stock) or capital goods, other assets used for the activity, for which VAT has been fully or partially deductible, the taxable person is required to adjust the VAT on these supplies.<\/p>\n<p>Therefore, the VAT accrued (VAT credit surplus) as of December 31, 2020 will be declared on the VAT return and payment form for the month of December 2020 by the taxable person themselves, specifically in section 50 \u201cAdjustment of deductible VAT.\u201d.<\/p>\n<p>If the taxpayer has not filled out line 50, \u201cAdjustment of Deductible VAT,\u201d on the December 2020 return, then the adjustment of deductible VAT will be carried out by the DRT.<\/p>\n<p>For more information, you can contact Taxpayer Services.\u00a0\u00a0<a href=\"https:\/\/www.tatime.gov.al\/c\/9\/157\/drejtorite-rajonale\">https:\/\/www.tatime.gov.al\/c\/9\/157\/drejtorite-rajonale<\/a>, Call the toll-free green number 0800 00 02 at the Call Center, and use the Live Chat service on the official DPT website.<\/p>\n<p>Source: <a href=\"https:\/\/www.tatime.gov.al\/d\/8\/45\/45\/1494\/njoftim-mbi-proceduren-qe-duhet-te-ndiqet-per-rregullimin-e-teprices-kreditore\">General Directorate of Taxes.<\/a><\/p>\n<hr \/>\n<p>We are here to help and will always make time to answer any of your questions. Please feel free to call or write to us at any time regarding matters where we can be of assistance.\u00a0\u00a0<a class=\"gdlr-core-button gdlr-core-button-shortcode gdlr-core-button-gradient gdlr-core-button-no-border\" href=\"https:\/\/alprofitconsult.al\/en\/contact\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"gdlr-core-content\">Contact me<\/span><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Drejtoria e P\u00ebrgjithshme e Tatimeve informon tatimpaguesit se prej dat\u00ebs 1 Janar 2021; me hyrjen n\u00eb fuqi Vendimi i K\u00ebshillit t\u00eb Ministrave nr. 576 dat\u00eb 22.7.2020; i cili ndryshon fash\u00ebn e tatimpaguesve p\u00ebr regjimin e TVSH-s\u00eb dhe rezultojn\u00eb, n\u00ebn kufirin e qarkullimit prej 10 000 000 (dhjet\u00eb milion\u00eb) lek\u00ebsh n\u00eb nj\u00eb vit kalendarik deri n\u00eb [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":12864,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100],"tags":[87,85,79,230,231,78],"class_list":["post-13124","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","tag-inventari","tag-ndryshime-ligjore","tag-njoftimedpt","tag-rregullime","tag-sistemim","tag-tvsh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Njoftim mbi procedur\u00ebn q\u00eb duhet t\u00eb ndiqet p\u00ebr rregullimin e tepric\u00ebs kreditore - 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\" 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