{"id":13357,"date":"2021-05-03T08:56:49","date_gmt":"2021-05-03T08:56:49","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=13357"},"modified":"2021-05-03T08:56:49","modified_gmt":"2021-05-03T08:56:49","slug":"rregullat-dhe-procedura-per-daljet-jashte-perdorimit-te-mallrave","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/rregullat-dhe-procedura-per-daljet-jashte-perdorimit-te-mallrave\/","title":{"rendered":"Rregullat dhe procedura p\u00ebr daljet jasht\u00eb p\u00ebrdorimit t\u00eb mallrave."},"content":{"rendered":"

Shkat\u00ebrrimi i mallrave t\u00eb dala jasht\u00eb p\u00ebrdorimit<\/strong><\/h3>\n

N\u00eb zbatim t\u00eb nenit 79 t\u00eb ligjit Nr. 92\/2014 \u201cP\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d,<\/a> i ndryshuar, nuk kryhet rregullimi i zbritjes s\u00eb TVSH-s\u00eb p\u00ebr daljet jasht\u00eb p\u00ebrdorimit t\u00eb mallrave p\u00ebr shkak se jan\u00eb t\u00eb pap\u00ebrdorshme, ose q\u00eb u ka kaluar afati i p\u00ebrdorimit t\u00eb tyre, t\u00eb provuara apo t\u00eb konfirmuara, sipas procedurave p\u00ebrkat\u00ebse ligjore e n\u00ebnligjore.<\/p>\n

Warning!<\/em><\/p>\n

N\u00ebse personi i tatuesh\u00ebm p\u00ebrfiton d\u00ebmshp\u00ebrblim p\u00ebr arsye t\u00eb sigurimit t\u00eb mallit, p\u00ebr mallra p\u00ebr t\u00eb cilat nuk zbatohet rregullimi i TVSH-s\u00eb s\u00eb zbritshme, at\u00ebher\u00eb p\u00ebr vler\u00ebn e p\u00ebrfituar, personi i tatuesh\u00ebm llogarit TVSH. Vlera e tatueshme ne k\u00ebt\u00eb rast \u00ebsht\u00eb vlera e p\u00ebrfituar minus TVSH-n\u00eb p\u00ebrkat\u00ebse.<\/em><\/p><\/blockquote>\n

N\u00ebse personi i tatuesh\u00ebm nuk dokumenton munges\u00ebn e mallrave sipas procedur\u00ebs s\u00eb parashikuar m\u00eb posht\u00eb, at\u00ebher\u00eb mallra t\u00eb tilla do t\u00eb konsiderohen si mallra t\u00eb shitura.<\/p>\n

\u00a0<\/strong>Procedura p\u00ebr daljet jasht\u00eb p\u00ebrdorimit t\u00eb mallrave<\/strong><\/h3>\n

Personi i tatuesh\u00ebm duhet t\u00eb mbaj\u00eb nj\u00eb regjist\u00ebr p\u00ebr mallrat q\u00eb nxirren jasht\u00eb p\u00ebrdorimit. P\u00ebr t\u00eb kryer sakt\u00eb k\u00ebt\u00eb procedur\u00eb, personi i tatuesh\u00ebm duhet q\u00eb:<\/p>\n

I. Jo m\u00eb von\u00eb se 5 dit\u00eb kalendarike, para dat\u00ebs s\u00eb nxjerrjes jasht\u00eb p\u00ebrdorimit t\u00eb mallit, t\u00eb b\u00ebj\u00eb nj\u00eb njoftim me shkrim drejtuar Drejtoris\u00eb Rajonale Tatimore ku \u00ebsht\u00eb i regjistruar dhe n\u00eb njoftim t\u00eb jap\u00eb informacion p\u00ebr:<\/p>\n

    \n
  1. List\u00ebn e mallrave q\u00eb do t\u00eb nxjerr\u00eb jasht\u00eb p\u00ebrdorimit,<\/li>\n
  2. Arsyet e nxjerrjes jasht\u00eb p\u00ebrdorimit p\u00ebr secilin artikull dhe<\/li>\n
  3. Numrin e nj\u00ebsive\/sasin\u00eb mallrave,<\/li>\n
  4. \u00c7mimin e blerjes s\u00eb secilit prej mallrave;<\/li>\n
  5. Vler\u00ebn e mallrave;<\/li>\n
  6. Dat\u00ebn kur do t\u00eb kryhet ky proces.<\/li>\n<\/ol>\n

    II .Drejtoria Rajonale Tatimore cakton p\u00ebr t\u00eb marr\u00eb pjes\u00eb n\u00eb k\u00ebt\u00eb proces dy inspektor, t\u00eb cil\u00ebt mbajn\u00eb nj\u00eb procesverbal p\u00ebr k\u00ebt\u00eb q\u00ebllim, t\u00eb konfirmuar edhe nga p\u00ebrfaq\u00ebsuesi i personit t\u00eb tatuesh\u00ebm dhe personat e tjer\u00eb t\u00eb pranish\u00ebm gjat\u00eb k\u00ebtij procesi.<\/p>\n

    III. Nj\u00eb kopje e gjith\u00eb dokumentacionit t\u00eb mbajtur p\u00ebrgjat\u00eb procesit t\u00eb daljes jasht\u00eb p\u00ebrdorimit i d\u00ebrgohet Drejtoris\u00eb Rajonale Tatimore.<\/p>\n

    IV. Ky proces nuk shoq\u00ebrohet me fatur\u00eb tatimore. N\u00ebse procedura e m\u00ebsip\u00ebrme nuk ndiqet ose inspektor\u00ebt tatimor kund\u00ebrshtojn\u00eb k\u00ebrkes\u00ebn e personit t\u00eb tatuesh\u00ebm ose n\u00eb rast kontrolli konstatojn\u00eb se personi ka vepruar n\u00eb kund\u00ebrshtim me p\u00ebrcaktimet ligjore tatimore apo me ligjet specifike t\u00eb sektorit ku vepron, at\u00ebher\u00eb ai \u00ebsht\u00eb i detyruar t\u00eb kryej\u00eb rregullimin e TVSH-s\u00eb s\u00eb zbritur p\u00ebr mallin n\u00eb p\u00ebrputhje me ligjin.<\/p>\n

    \u00a0<\/strong>Raste t\u00eb tjera t\u00eb d\u00ebmeve apo shkat\u00ebrrimit t\u00eb pasuris\u00eb<\/strong><\/h3>\n

    Shkat\u00ebrrimi i pasuris\u00eb s\u00eb personit t\u00eb tatuesh\u00ebm p\u00ebr shkaqe natyrore t\u00eb tilla si t\u00ebrmete, p\u00ebrmbytje, djegie, etj., n\u00eb raste emergjencash civile sipas legjislacionit t\u00eb fush\u00ebs, ose p\u00ebr shkak t\u00eb aksidenteve, t\u00eb cilat jan\u00eb t\u00eb verifikueshme dhe t\u00eb dokumentuara nga institucioni publik p\u00ebrkat\u00ebs, nuk \u00ebsht\u00eb objekt i rregullimit t\u00eb TVSH-s\u00eb s\u00eb zbritur.<\/p>\n

    Kur mallrat jan\u00eb d\u00ebmtuar apo shkat\u00ebrruar nga fatkeq\u00ebsia nuk kryhet rregullimi i TVSH-s\u00eb s\u00eb zbritshme q\u00eb lidhet me mallrat e d\u00ebmtuara, t\u00eb shkat\u00ebrruara n\u00ebse personi i tatuesh\u00ebm dokumenton:<\/p>\n

      \n
    1. Nj\u00eb p\u00ebrshkrim t\u00eb mallrave t\u00eb d\u00ebmtuara, shkat\u00ebrruara p\u00ebrfshir\u00eb numrin e nj\u00ebsive\/ sasin\u00eb e secilit lloj t\u00eb mallit;<\/li>\n
    2. \u00a0Dokumente ose nj\u00eb evidence t\u00eb blerjes s\u00eb mallrave dhe \u00e7mimin me t\u00eb cilin mallrat jan\u00eb bler\u00eb;<\/li>\n
    3. Raportin p\u00ebrkat\u00ebs nga organi kompetent q\u00eb v\u00ebrteton se mallrat jan\u00eb d\u00ebmtuar, shkat\u00ebrruar si dhe m\u00ebnyr\u00ebn (ngjarjen) me t\u00eb cil\u00ebn mallrat jan\u00eb d\u00ebmtuar apo shkat\u00ebrruar;<\/li>\n
    4. Dat\u00ebn n\u00eb t\u00eb cil\u00ebn mallrat jan\u00eb d\u00ebmtuar, shkat\u00ebrruar.<\/li>\n<\/ol>\n

      Source: General Directorate of Taxes.<\/a><\/p>\n

      \n

      Jemi k\u00ebtu p\u00ebr t\u2019ju ndihmuar dhe gjejm\u00eb gjithmon\u00eb koh\u00eb p\u00ebr t\u2019ju p\u00ebrgjigjur \u00e7do pyetje tuaj. Ndihuni t\u00eb lirsh\u00ebm t\u00eb telefononi ose t\u00eb shkruani n\u00eb \u00e7do moment p\u00ebr \u00e7\u00ebshtje q\u00eb ne mund t\u2019ju ndihmojm\u00eb\u00a0\u00a0KONTAKTO ME NE<\/span><\/a><\/p>","protected":false},"excerpt":{"rendered":"

      Shkat\u00ebrrimi i mallrave t\u00eb dala jasht\u00eb p\u00ebrdorimit N\u00eb zbatim t\u00eb nenit 79 t\u00eb ligjit Nr. 92\/2014 \u201cP\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar, nuk kryhet rregullimi i zbritjes s\u00eb TVSH-s\u00eb p\u00ebr daljet jasht\u00eb p\u00ebrdorimit t\u00eb mallrave p\u00ebr shkak se jan\u00eb t\u00eb pap\u00ebrdorshme, ose q\u00eb u ka kaluar afati i p\u00ebrdorimit […]<\/p>","protected":false},"author":1,"featured_media":13358,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[88,256,257],"class_list":["post-13357","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","tag-procedura","tag-shkaterrim-inventari","tag-tatimet-keshillojne"],"yoast_head":"\nRregullat dhe procedura p\u00ebr daljet jasht\u00eb p\u00ebrdorimit t\u00eb mallrave. - AlProfit 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jan\u00eb t\u00eb pap\u00ebrdorshme, ose q\u00eb u ka kaluar afati i p\u00ebrdorimit […]","og_url":"https:\/\/alprofitconsult.al\/en\/rregullat-dhe-procedura-per-daljet-jashte-perdorimit-te-mallrave\/","og_site_name":"AlProfit Consult","article_publisher":"https:\/\/www.facebook.com\/AlProfitConsult\/","article_author":"https:\/\/www.facebook.com\/AlProfitConsult\/","article_published_time":"2021-05-03T08:56:49+00:00","og_image":[{"width":1080,"height":1080,"url":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/05\/e5bf707c2fdea35f7b4ac855cc529d46-gree.jpg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_creator":"@AlProfitConsult","twitter_site":"@AlProfitConsult","twitter_misc":{"Written by":"admin","Est. reading time":"3 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