{"id":13900,"date":"2021-11-06T12:13:29","date_gmt":"2021-11-06T12:13:29","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=13900"},"modified":"2021-11-06T12:13:31","modified_gmt":"2021-11-06T12:13:31","slug":"projektligj-per-nje-ndryshim-ne-ligjin-nr-8438-date-28-12-1998-per-tatimin-mbi-te-ardhurat-te-ndryshuar","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/projektligj-per-nje-ndryshim-ne-ligjin-nr-8438-date-28-12-1998-per-tatimin-mbi-te-ardhurat-te-ndryshuar\/","title":{"rendered":"Projektligj: \u201cP\u00ebr nj\u00eb ndryshim n\u00eb ligjin nr. 8438, dat\u00eb 28.12.1998 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar\u201d"},"content":{"rendered":"<h3 class=\"has-text-align-center wp-block-heading\"><strong>&nbsp; R E L A C I O N<\/strong><\/h3>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\"><strong>P\u00cbR<\/strong><\/h3>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\"><strong>&nbsp;PROJEKTLIGJIN \u201cP\u00cbR NJ\u00eb NDRYSHIM N\u00cb LIGJIN NR. 8438, DAT\u00cb 28.12.1998 \u201cP\u00cbR TATIMIN MBI T\u00cb ARDHURAT\u201d, T\u00cb NDRYSHUAR\u201d<\/strong><\/h3>\n\n\n\n<ol type=\"I\" start=\"1\" id=\"Lista\" class=\"I II III IV wp-block-list\"><li><strong>Q\u00cbLLIMI I PROJEKTLIGJIT DHE OBJEKTIVAT Q\u00cb SYNOHEN T\u00cb ARRIHEN.<\/strong><\/li><\/ol>\n\n\n\n<p>Propozimi i projektligjit \u201cP\u00ebr nj\u00eb ndryshim n\u00eb ligjin <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/03\/LIGJ-nr-8438-date-28.12.1998-Per-tatimin-mbi-te-ardhurat-i-ndryshuar.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">nr. 8438, dat\u00eb 28.12.1998, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d<\/a>, t\u00eb ndryshuar\u201d \u00ebsht\u00eb mb\u00ebshtetur n\u00eb nenet: 78, 83, pika 1, dhe 155, t\u00eb Kushtetut\u00ebs s\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/p>\n\n\n\n<p>Ky projektligj synon:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Rritjen e pag\u00ebs dysheme t\u00eb patatueshme, p\u00ebr t\u00eb ardhurat nga paga n\u00eb intervalin nga 30,001 lek\u00eb\/muaj deri n\u00eb 40,000 lek\u00eb\/muaj. P\u00ebr k\u00ebt\u00eb interval pagash tatimi q\u00eb do t\u00eb paguhet mbi t\u00eb ardhurat nga paga \u00ebsht\u00eb 0%, duke mund\u00ebsuar q\u00eb \u00e7do qytetar q\u00eb siguron m\u00eb pak t\u00eb ardhura, t\u00eb mos paguaj\u00eb tatim mbi t\u00eb ardhurat nga paga.<\/li><li>Reduktimi i norm\u00ebs tatimore me 50% p\u00ebr tatimpaguesit me t\u00eb ardhura nga paga nga 40,001 lek\u00eb\/muaj deri n\u00eb 50,000 lek\u00eb\/muaj. K\u00ebta tatimpagues do paguajn\u00eb 0% tatim deri n\u00eb shum\u00ebn 30,000 lek\u00eb t\u00eb ardhura mujore nga paga, dhe mbi k\u00ebt\u00eb shum\u00eb do paguajn\u00eb gjysm\u00ebn e norm\u00ebs tatimore prej 13% (pra 50%*13%). Kjo siguron q\u00eb qytetar\u00ebt me m\u00eb pak t\u00eb ardhura, t\u00eb paguajn\u00eb tatim m\u00eb t\u00eb ul\u00ebt mbi t\u00eb ardhurat nga paga.<\/li><li>Mb\u00ebshtetja e shtres\u00ebs s\u00eb mesme, duke rishikuar fash\u00ebn e sip\u00ebrme t\u00eb taksimit progresiv. Tatimi 23% parashikohet t\u00eb \ufb01lloj\u00eb t\u00eb aplikohet n\u00eb pagat mbi 200,000 lek\u00eb\/muaj, nga 150,000 lek\u00eb\/muaj q\u00eb \u00ebsht\u00eb aktualisht.<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" type=\"I\" start=\"2\"><li><strong>VLER\u00cbSIMI I PROJEKT-AKTIT N\u00cb RAPORT ME PROGRAMIN POLITIK T\u00cb K\u00cbSHILLIT T\u00cb MINISTRAVE, ME PROGRAMIN ANALITIK T\u00cb AKTEVE DHE DOKUMENTE T\u00cb TJERA POLITIKE.<\/strong><\/li><\/ol>\n\n\n\n<p>Ky projektligj nuk \u00ebsht\u00eb parashikuar n\u00eb programin analitik t\u00eb projekt-akteve q\u00eb do t\u00eb paraqiten p\u00ebr shqyrtim n\u00eb K\u00ebshillin e Ministrave gjat\u00eb vitit 2021.<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"I\" start=\"3\"><li><strong>ARGUMENTIMI I PROJEKTLIGJIT LIDHUR ME P\u00cbRPAR\u00cbSIT\u00cb, PROBLEMATIKAT, EFEKTET E PRITSHME.<\/strong><\/li><\/ol>\n\n\n\n<p>Ky projektligj \u00ebsht\u00eb hartuar n\u00eb kuad\u00ebr t\u00eb plot\u00ebsimit t\u00eb parashikimeve t\u00eb p\u00ebrcaktuara n\u00eb programin qeveritar, n\u00eb t\u00eb cilin theksohet se \u00e7do qytetar q\u00eb siguron m\u00eb pak t\u00eb ardhura, do t\u00eb paguaj\u00eb m\u00eb pak tatime mbi t\u00eb ardhurat nga paga, por, kush \ufb01ton m\u00eb shum\u00eb, do t\u00eb kontribuoj\u00eb m\u00eb shum\u00eb p\u00ebr mir\u00ebqenien e p\u00ebrbashk\u00ebt dhe gjithashtu t\u00eb mb\u00ebshtetet shtresa e mesme e popullsis\u00eb.<\/p>\n\n\n\n<p>N\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb leht\u00ebsohet barra tatimore e shtresave m\u00eb n\u00eb nevoj\u00eb t\u00eb popullsis\u00eb \u00ebsht\u00eb propozuar q\u00eb tatimpaguesit me t\u00eb ardhura personale nga pun\u00ebsimi n\u00eb intervalin nga 30,001 lek\u00eb\/muaj deri n\u00eb 40,000 lek\u00eb\/muaj tashm\u00eb t\u00eb paguajn\u00eb 0% tatim, nga 13% tatim qe paguanin mbi shum\u00ebn 30,000 lek\u00eb\/muaj. <strong>Numri i tatimpaguesve q\u00eb p\u00ebrfitojn\u00eb nga ulja e barr\u00ebs tatimore \u00ebsht\u00eb rreth 71,500 dhe shuma e p\u00ebrfitimit \u00ebsht\u00eb mesatarisht 7,800 lek\u00eb p\u00ebr tatimpagues\/vit ose rreth 557 milion\u00eb lek\u00eb\/vit p\u00ebr t\u00eb gjith\u00eb tatimpaguesit.<\/strong><\/p>\n\n\n\n<p>Gjithashtu n\u00eb t\u00eb nj\u00ebjt\u00ebn linj\u00eb, p\u00ebr leht\u00ebsimin e barr\u00ebs tatimore t\u00eb shtresave n\u00eb nevoj\u00eb t\u00eb popullsis\u00eb, me an\u00eb t\u00eb k\u00ebtij projektligji propozohet q\u00eb tatimpaguesit me t\u00eb ardhura nga paga nga 40,001 lek\u00eb\/muaj deri n\u00eb 50,000 lek\u00eb\/muaj, t\u00eb vijojn\u00eb t\u00eb paguajn\u00eb 0% tatim deri n\u00eb shum\u00ebn 30,000 lek\u00eb\/muaj t\u00eb ardhura nga paga, dhe ndryshe nga regjimi i m\u00ebparsh\u00ebm, mbi shum\u00eb 30,000 lek\u00eb\/muaj t\u00eb paguajn\u00eb gjysm\u00ebn e norm\u00ebs tatimore prej 13% (13%*50%). <strong>Numri i tatimpaguesve q\u00eb p\u00ebrfitojn\u00eb nga kjo leht\u00ebsi tatimore \u00ebsht\u00eb rreth 58 mij\u00eb dhe shuma e p\u00ebrfitimit \u00ebsht\u00eb mesatarisht 11,700 lek\u00eb p\u00ebr tatimpagues\/vit ose n\u00eb total 678 milion\u00eb lek\u00eb\/vit p\u00ebr t\u00eb gjith\u00eb tatimpaguesit.<\/strong><\/p>\n\n\n\n<p>N\u00eb kuad\u00ebr t\u00eb leht\u00ebsimit t\u00eb shtres\u00ebs s\u00eb mesme t\u00eb popullsis\u00eb, n\u00eb k\u00ebt\u00eb projektligj \u00ebsht\u00eb parashikuar ndryshimi i fash\u00ebs s\u00eb sip\u00ebrme t\u00eb taksimit progresiv. Tatimi 23% parashikohet t\u00eb filloj\u00eb t\u00eb aplikohet n\u00eb pagat mbi 200,000 lek\u00eb\/muaj, nga 150,000 lek\u00eb\/muaj q\u00eb \u00ebsht\u00eb aktualisht<strong>. Numri i tatimpaguesve q\u00eb p\u00ebrfitojn\u00eb nga kjo leht\u00ebsi tatimore \u00ebsht\u00eb rreth 5,900 dhe shuma e p\u00ebrfitimit \u00ebsht\u00eb mesatarisht 23,000 lek\u00eb p\u00ebr tatimpagues\/vit ose n\u00eb total 135 milion\u00eb lek\u00eb p\u00ebr t\u00eb gjith\u00eb tatimpaguesit.<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"890\" height=\"393\" src=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/11\/image.png\" alt=\"\" class=\"wp-image-13901\" srcset=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/11\/image.png 890w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/11\/image-300x132.png 300w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/11\/image-150x66.png 150w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/11\/image-768x339.png 768w\" sizes=\"auto, (max-width: 890px) 100vw, 890px\" \/><figcaption>Skema e re e tatimit p\u00ebr t\u00eb ardhurat nga paga<\/figcaption><\/figure>\n\n\n\n<p>N\u00eb total, barra tatimore ulet me 1.37 miliard\u00eb lek\u00eb n\u00eb vit p\u00ebr subjektet q\u00eb p\u00ebrfitojn\u00eb nga ndryshimet e propozuara n\u00eb k\u00ebt\u00eb projektligj, e cila nga ana tjet\u00ebr p\u00ebrkthehet n\u00eb t\u00eb ardhura t\u00eb munguara p\u00ebr shtetin n\u00eb po t\u00eb nj\u00ebjt\u00ebn shum\u00eb. <strong>Pra, aplikimi i k\u00ebtyre ndryshimeve ligjore rezulton me nj\u00eb efekt negativ n\u00eb buxhetin e shtetit prej -1.37 miliard\u00eb lek\u00eb n\u00eb vit nd\u00ebrsa sa i takon vitit 2022, duke qen\u00eb se ky parashikim nis t\u00eb zbatohet n\u00eb korrik t\u00eb vitit 2022, efekti negativ per vitin 2022 parashikohet t\u00eb jet\u00eb -685 milion lek\u00eb.<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"I\" start=\"4\"><li><strong>VLER\u00cbSIMI I LIGJSHM\u00cbRIS\u00cb, KUSHTETUTESHM\u00cbRIS\u00cb DHE HARMONIZIMI ME LEGJISLACIONIN N\u00cb FUQI VENDAS E ND\u00cbRKOMB\u00cbTAR.<\/strong><\/li><\/ol>\n\n\n\n<p>Projektligji \u00ebsht\u00eb mb\u00ebshtetur n\u00eb nenet: 78, 83, pika 1, dhe 155 t\u00eb <a href=\"http:\/\/chrome-extension:\/\/efaidnbmnnnibpcajpcglclefindmkaj\/viewer.html?pdfurl=https%3A%2F%2Fwww.wipo.int%2Fedocs%2Flexdocs%2Flaws%2Fsq%2Fal%2Fal057sq.pdf&amp;clen=508035&amp;chunk=true\" target=\"_blank\" rel=\"noreferrer noopener\">Kushtetut\u00ebs<\/a>.<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"5\"><li><strong>VLER\u00cbSIMI I SHKALL\u00cbS S\u00cb P\u00cbRAFRIMIT ME ACQUIS COMMUNAUITAIRE (P\u00cbR PROJEKT-AKTET NORMATIVE).<\/strong><\/li><\/ol>\n\n\n\n<p>Projektligji \u201cP\u00ebr nj\u00eb ndryshim n\u00eb ligjin nr. 8438, dat\u00eb 28.12.1998, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar\u201d nuk synon p\u00ebrafrimin me legjislacionin e Bashkimit Evropian (<a href=\"https:\/\/sq.wikipedia.org\/wiki\/Acquis_communautaire\" target=\"_blank\" rel=\"noreferrer noopener\">acquis communautaire<\/a>).<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"6\"><li><strong>P\u00cbRMBLEDHJE SHPJEGUESE E P\u00cbRMBAJTJES S\u00cb PROJEKT-AKTIT.<\/strong><\/li><\/ol>\n\n\n\n<p>Projektligji p\u00ebrb\u00ebhet nga 2 nene, t\u00eb cilat parashikojn\u00eb si vijon:<\/p>\n\n\n\n<p>Neni 1, parashikon z\u00ebvend\u00ebsim t\u00eb pasqyr\u00ebs nr. 1, \u201cTabela p\u00ebr tatimin mbi t\u00eb ardhurat personale nga pun\u00ebsimi\u201d, t\u00eb ligjit.<\/p>\n\n\n\n<p>Neni 2, parashikon hyrjen n\u00eb fuqi t\u00eb ligjit.<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"7\"><li><strong>INSTITUCIONET DHE ORGANET Q\u00cb NGARKOHEN P\u00cbR ZBATIMIN E K\u00cbTIJ AKTI<\/strong><\/li><\/ol>\n\n\n\n<p>P\u00ebr zbatimin e k\u00ebtij projektligji, ngarkohet Ministria e Financave dhe Ekonomis\u00eb dhe Drejtoria e P\u00ebrgjithshme e Tatimeve.<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"8\"><li><strong>PERSONAT DHE INSTITUCIONET Q\u00cb KAN\u00cb KONTRIBUAR N\u00cb HARTIMIN E PROJEKT-AKTIT<\/strong><\/li><\/ol>\n\n\n\n<p>Ministria e Financave dhe Ekonomis\u00eb ka draftuar projektligjin. Projektligji i d\u00ebrgohet p\u00ebr mendim Ministris\u00eb s\u00eb Drejt\u00ebsis\u00eb, Ministrit t\u00eb Shtetit p\u00ebr Mbrojtjen e Sip\u00ebrmarrjes dhe p\u00ebr dijeni Ministrit t\u00eb Shtetit p\u00ebr Marr\u00ebdh\u00ebniet me Parlamentin.<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"9\"><li><strong>RAPORTI I VLER\u00cbSIMIT T\u00cb T\u00cb ARDHURAVE DHE SHPENZIMEVE BUXHETORE<\/strong><\/li><\/ol>\n\n\n\n<p>Ky projektligj parashikon t\u00eb sjell\u00eb nj\u00eb efekt negativ n\u00eb buxhetin e shtetit prej -1.37 miliard\u00eb lek\u00eb n\u00eb vit. Nd\u00ebrkoh\u00eb sa i takon vitit 2022, duke qen\u00eb se kjo politik\u00eb do t\u00eb nis\u00eb t\u00eb zbatohet n\u00eb korrik 2022, efekti negativ n\u00eb buxhetin e shtetit p\u00ebr vitin 2022 do t\u00eb jet\u00eb rreth -685 milion\u00eb lek\u00eb.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/11\/Projekt-Ligji.docx\">Projekt-Ligji<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/11\/Projekt-Ligji.docx\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/11\/Relacioni-Shoqerues.doc\">Relacioni-Shoqerues<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2021\/11\/Relacioni-Shoqerues.doc\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n\n\n\n<p>Source: <a href=\"https:\/\/www.financa.gov.al\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ministria e Financave dhe Ekonomis\u00eb.<\/a><\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Do you have a question?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Do not hesitate to <a href=\"https:\/\/alprofitconsult.al\/en\/contact\/\" target=\"_self\">contact<\/a> us. We are a team of experts and will be happy to speak with you.<\/p>\n<\/div><\/div>\n\n\n\n<pre class=\"wp-block-preformatted\"><\/pre>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>&nbsp; R E L A C I O N P\u00cbR &nbsp;PROJEKTLIGJIN \u201cP\u00cbR NJ\u00eb NDRYSHIM N\u00cb LIGJIN NR. 8438, DAT\u00cb 28.12.1998 \u201cP\u00cbR TATIMIN MBI T\u00cb ARDHURAT\u201d, T\u00cb NDRYSHUAR\u201d Q\u00cbLLIMI I PROJEKTLIGJIT DHE OBJEKTIVAT Q\u00cb SYNOHEN T\u00cb ARRIHEN. Propozimi i projektligjit \u201cP\u00ebr nj\u00eb ndryshim n\u00eb ligjin nr. 8438, dat\u00eb 28.12.1998, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar\u201d [&hellip;]<\/p>","protected":false},"author":1,"featured_media":13906,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100,1],"tags":[301,85,298,300,299,249],"class_list":["post-13900","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","category-uncategorized","tag-draft-ligj","tag-ndryshime-ligjore","tag-paketa-fiskale","tag-tap","tag-tatimi-mbi-pagen","tag-tatimi-mbi-te-ardhurat-personale"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Projektligj: \u201cP\u00ebr nj\u00eb ndryshim n\u00eb ligjin nr. 8438, dat\u00eb 28.12.1998 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar\u201d - 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\/projektligj-per-nje-ndryshim-ne-ligjin-nr-8438-date-28-12-1998-per-tatimin-mbi-te-ardhurat-te-ndryshuar\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Projektligj: \u201cP\u00ebr nj\u00eb ndryshim n\u00eb ligjin nr. 8438, dat\u00eb 28.12.1998 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar\u201d - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"&nbsp; R E L A C I O N P\u00cbR &nbsp;PROJEKTLIGJIN \u201cP\u00cbR NJ\u00eb NDRYSHIM N\u00cb LIGJIN NR. 8438, DAT\u00cb 28.12.1998 \u201cP\u00cbR TATIMIN MBI T\u00cb ARDHURAT\u201d, T\u00cb NDRYSHUAR\u201d Q\u00cbLLIMI I PROJEKTLIGJIT DHE OBJEKTIVAT Q\u00cb SYNOHEN T\u00cb ARRIHEN. 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