{"id":14043,"date":"2022-02-07T09:10:01","date_gmt":"2022-02-07T09:10:01","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=14043"},"modified":"2022-09-18T20:56:58","modified_gmt":"2022-09-18T20:56:58","slug":"tatimi-mbi-fitimin-afatet-dhe-deklarimi","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/","title":{"rendered":"Profit tax; deadlines and declaration."},"content":{"rendered":"<h2 class=\"wp-block-heading\">Scope of application<\/h2>\n\n\n\n<p>Profit limitations are subject to:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Personat juridik\u00eb dhe ortak\u00ebrit\u00eb me t\u00eb ardhura mbi 8 000 000 lek\u00eb n\u00eb vit<\/li><li>Legal entities, as well as other partnerships of persons established or organized under a foreign law and operating within the territory of the Republic of Albania;<\/li><li>\u00c7do person tjet\u00ebr, pavar\u00ebsisht nga statusi ose forma ligjore e regjistrimit apo e njohjes s\u00eb tij, , me p\u00ebrjashtim t\u00eb rastit kur ky person \u00ebsht\u00eb subjekt i tatimit t\u00eb thjeshtuar mbi fitimin p\u00ebr biznesin e vog\u00ebl.<\/li><\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>Caution:<\/strong>&nbsp;Every person, regardless of their status or legal form of registration or recognition, when they become or are subject to profit tax, has the right to request de-registration at any time, but not to become a subject subject to the simplified tax on small business profits.<\/p><\/blockquote>\n\n\n\n<p><strong>The obligation to pay profit tax<\/strong><br>Tatimpaguesit rezident\u00eb i n\u00ebnshtrohen tatimit mbi fitimet e realizuara nga t\u00eb gjitha burimet brenda dhe jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb. Tatimpaguesit jorezident\u00eb i n\u00ebnshtrohen tatimit mbi fitimet e realizuara nga t\u00eb gjitha t\u00eb ardhurat, me burim n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb<\/p>\n\n\n\n<p>P\u00ebrjashtohen nga tatimi mbi fitimin: Organet e qeverisjes q\u00ebndrore dhe vendore, Banka e Shqip\u00ebris\u00eb, shoqata humanitare, organizata nd\u00ebrkomb\u00ebtare, kur parashikohet nga marr\u00ebveshje t\u00eb ve\u00e7anta, sip\u00ebrmarrje t\u00eb parashikuara n\u00eb marr\u00ebveshjet nd\u00ebrkomb\u00ebtare t\u00eb ratifikuara nga Kuvendi, fondacionet ose institucionet financiare jo bankare t\u00eb krijuara ose t\u00eb transferuara me Vendim t\u00eb K\u00ebshillit t\u00eb Ministrave, sht\u00ebpit\u00eb filmike t\u00eb prodhimit kinematografik, t\u00eb subvencionuara nga Qendra Komb\u00ebtare e Kinematografis\u00eb, Fondi i pensionit vullnetar i administruar.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>Caution:&nbsp;<\/strong>All the subjects mentioned above are obliged to submit the tax declaration and annual balance sheet to the tax authorities within the same deadlines as the subjects subject to profit tax.<\/p><\/blockquote>\n\n\n\n<p>Strukturat akomoduese \u201cHotel\/Resort me kat\u00ebr dhe pes\u00eb yje, status special\u201d, sipas p\u00ebrcaktimit n\u00eb legjislacionin e fush\u00ebs s\u00eb turizmit dhe q\u00eb jan\u00eb mbajt\u00ebs t\u00eb nj\u00eb marke tregtare t\u00eb regjistruar dhe njohur nd\u00ebrkomb\u00ebtarisht \u201cbrand name\u201d, P\u00ebrjashtohen nga tatimi mbi fitimin,&nbsp; p\u00ebr nj\u00eb periudh\u00eb 10-vje\u00e7are p\u00ebr ato struktura, t\u00eb cilat p\u00ebrfitojn\u00eb statusin special deri n\u00eb dhjetor 2024. Efektet e p\u00ebrjashtimit fillojn\u00eb n\u00eb momentin e fillimit t\u00eb veprimtaris\u00eb ekonomike t\u00eb struktur\u00ebs akomoduese, por jo m\u00eb von\u00eb se 3 vjet nga marrja e statusit special.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Taxable income<\/h2>\n\n\n\n<p>Fitimi i tatuesh\u00ebm rezulton si diferenc\u00eb e t\u00eb ardhurave gjithsej t\u00eb realizuara gjat\u00eb periudh\u00ebs tatimore (viti kalendarik), me shpenzimet e njohura.<\/p>\n\n\n\n<p>Fitimi i tatuesh\u00ebm p\u00ebr periudh\u00ebn tatimore p\u00ebrcaktohet n\u00eb baz\u00eb t\u00eb bilancit dhe t\u00eb anekseve t\u00eb tij, q\u00eb duhet t\u00eb jen\u00eb hartuar n\u00eb p\u00ebrputhje me ligjin <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/07\/ligj-nr.-25-dt.-10.5.2018-3.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">P\u00ebr Kontabilitetin dhe Pasqyrat Financiare.<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Revenue<\/h3>\n\n\n\n<p>Gross income means all types of income earned during the tax period and includes, but is not limited to, income earned from the supply of goods and services, income from participations, interest income, and income from the use of movable and immovable property.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Expenditures<\/h3>\n\n\n\n<p><strong>Deductible expenses<\/strong><\/p>\n\n\n\n<p>For expenses to be recognized (deductible), they must meet these conditions:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>to be performed in the direct interest of the enterprise's economic activity;<\/li><li>to be performed effectively;<\/li><li>to be reflected through an accounting entry by decreasing net assets;<\/li><li>to be proven with the relevant legal justification documentation.<\/li><\/ol>\n\n\n\n<p><strong>Unknown expenses (deductible)<br><\/strong>P\u00ebr efekt t\u00eb p\u00ebrcaktimit t\u00eb fitimit t\u00eb tatuesh\u00ebm, nuk njihen shpenzimet q\u00eb ligji i tatimit mbi t\u00eb ardhurat i ka p\u00ebrcaktuar n\u00eb nj\u00eb list\u00eb shteruese. P\u00ebr m\u00eb shum\u00eb informacion referojuni Ligjit <a href=\"http:\/\/Allora benvenuto venerd\u00ec 07.02.2022 alle 09:00.\" target=\"_blank\" rel=\"noreferrer noopener\">Nr. 8438 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d,<\/a> neni 21, t\u00eb cilin mund ta gjeni m\u00eb posht\u00eb.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tax Rates<\/h2>\n\n\n\n<p>Shkalla e tatimit mbi fitimin \u00ebsht\u00eb:<\/p>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p> 0 % p\u00ebr tatimpaguesit me t\u00eb ardhura deri n\u00eb 14 000 000 lek\u00eb n\u00eb vit.<\/p><p>15% p\u00ebr tatimpaguesit me t\u00eb ardhura mbi 14 000 000 lek\u00eb n\u00eb vit.<\/p><\/blockquote><\/figure>\n\n\n\n<p>Shkalla e tatimit mbi fitimin \u00ebsht\u00eb 5 % per:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr personat juridik\u00eb, t\u00eb cil\u00ebt ushtrojn\u00eb aktivitet p\u00ebr prodhimin\/zhvillimin e software-ve<\/li><li>P\u00ebr personat juridik\u00eb, t\u00eb cil\u00ebt zhvillojn\u00eb veprimtari ekonomike sipas <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/02\/ALB-94379-Ligji-38-12-per-Shoqerite-e-bashkepunimit-bujqesor.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Ligjit nr. 38\/2012, \u201cP\u00ebr shoq\u00ebrit\u00eb e bashk\u00ebpunimit bujq\u00ebsor\u201d<\/a><\/li><li>P\u00ebr personat juridik\u00eb, t\u00eb cil\u00ebt ushtrojn\u00eb veprimtari ekonomike n\u00eb industrin\u00eb automotive.<\/li><\/ul>\n\n\n\n<p>P\u00ebr subjektet, t\u00eb cilat zhvillojn\u00eb veprimtari prit\u00ebse t\u00eb certifikuar si \u201cagroturiz\u00ebm\u201d, sipas legjislacionit n\u00eb fuqi n\u00eb fush\u00ebn e turizmit, shkalla e tatimit mbi fitimin \u00ebsht\u00eb 5 %. Kjo shkall\u00eb aplikohet p\u00ebr nj\u00eb periudh\u00eb 10-vje\u00e7are p\u00ebr personat juridik\u00eb q\u00eb p\u00ebrfitojn\u00eb statusin \u201csubjekt I certifikuar agroturizmi\u201d, deri m\u00eb 31 dhjetor 2021. Aplikimi i shkall\u00ebs s\u00eb reduktuar fillon n\u00eb vitin tatimor pasardh\u00ebs, pas p\u00ebrfitimit t\u00eb statusit \u201csubjekt i certifikuar agroturizmi.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tax payment<\/h2>\n\n\n\n<p><strong>Advance payments on corporate income tax<\/strong><br>Profit tax is paid quarterly or monthly in advance during the year, based on monthly installments.<br>Loans can also be paid on a monthly basis, in the following amounts:<\/p>\n\n\n\n<p><strong>General term<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>for the months of January-March, of the subsequent tax period, the amount of profit tax for the tax period of the two previous years divided by 12;<\/li><li>for the months April \u2013 December, of the subsequent tax period, the amount of income tax for the preceding tax period divided by 12.<\/li><\/ul>\n\n\n\n<p><strong>Special cases<\/strong><br>In the event the taxpayer commences activity during the tax period of the second prior year, the prepayments are:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>For the months of January\u2013March of the following tax period, the amount of profit tax for the tax period of the two previous years divided by the number of months during which the taxpayer carried out tax activity.<\/li><li>For the months of April - December of the following tax period, the profit tax amount for the preceding tax period divided by 12.<\/li><\/ul>\n\n\n\n<p><strong>In the event that the taxpayer begins their activity during the previous tax period, the advance payments are:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>for the months of January - March, of the subsequent tax period, the amount of estimated profit tax for the prior period, divided by the number of months in the prior period during which business was conducted.<\/li><li>For the months of April - December of the following tax period, the profit tax amount for the preceding tax period divided by 12.<\/li><\/ul>\n\n\n\n<p><strong>In the case where a taxpayer begins to carry out an activity in the subsequent tax period, the prepayments are:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>the estimated profit tax for the following period, divided by the number of remaining months in the following tax period.<\/li><\/ul>\n\n\n\n<p><strong>Exception<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Taxpayers who begin their activity in the following period and engage in productive activities will not be subject to advance payment of the profit tax obligation for a 6-month period or for the remaining period until the end of the following year, if this period is even less than 6 months.<\/li><\/ul>\n\n\n\n<p><strong>Correction of advance installments<\/strong><br>In cases where the taxpayer proves at any time during the tax period that the profit tax for the current tax period will be lower than the profit tax of the preceding or second preceding period, the tax authorities shall accept the reduction of advance payments.<\/p>\n\n\n\n<p>If the taxpayer has reduced the advance payments determined by the tax authority, and the annual income tax liability resulting from the balance sheet exceeds the advance payment by more than 10%, they must pay interest on the difference between the actual annual liability and the amount prepaid during the year.<\/p>\n\n\n\n<p>If the tax authorities assess that the income tax for the following tax period will exceed the income tax for the previous tax period by more than 10%, they may adjust the prepayments upwards, in accordance with their assessed income tax.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Declaration and final tax calculation<\/strong><\/h2>\n\n\n\n<p>Upon closing the calendar year, prepare the annual taxable income statement in the form prescribed by the Minister of Finance's instruction, which you can find below.<br>The Profit Tax Declaration Form is submitted to the tax authorities by March 31st of the following year, along with the accounting balance sheet and its annexes.<\/p>\n\n\n\n<p><strong>These cases may arise:<\/strong><\/p>\n\n\n\n<p>If the declared and paid tax based on the annual declaration is greater than:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>The sum of the monthly installments of advance payments paid during the year and<\/li><li>foreign tax paid, (which is credited) the taxpayer pays the difference, by March 31 of the following year.<\/li><\/ul>\n\n\n\n<p>If the tax declared and paid based on the annual declaration is less than:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>total of monthly advance payments paid during the year; and<\/li><li>Foreign tax paid (which is credited) The tax administration transfers the overpaid amount to other tax liabilities not paid by the taxpayer.<\/li><\/ul>\n\n\n\n<p>If the taxpayer has no other outstanding tax liabilities, with their written consent, the remaining amount, if any:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>automatically reimbursed, within 30 calendar days from the date of declaration and payment by the taxpayer;<\/li><li>is transferred towards the taxpayer's future tax liabilities.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Profit destination<\/h2>\n\n\n\n<p>Commercial companies, according to profit tax payment, within a period of 6 months from the closing date of the fiscal year, must approve in the partners' assembly or the company's competent decision-making body:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>the previous year's financial results and<\/li><li>to allocate profit after tax,<\/li><\/ul>\n\n\n\n<p>defining<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>the sum of the legal reserves<\/li><li>the portion to be used for investment or capital increase and<\/li><li>the portion to be distributed as dividend.<\/li><\/ul>\n\n\n\n<p>Shoq\u00ebrit\u00eb tregtare, duhet t\u00eb depozitojn\u00eb pran\u00eb administrat\u00ebs tatimore, jo m\u00eb von\u00eb se data 31 korrik e vitit kalendarik, vendimin e organit p\u00ebrgjegj\u00ebs, p\u00ebr miratimin e rezultatit dhe destinimin e fitimit pas tatimit.<\/p>\n\n\n\n<p>This obligation remains even if the result for the fiscal year was a loss or zero.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>Caution:<\/strong>&nbsp;P\u00ebr paraqitjen me vones\u00eb t\u00eb k\u00ebtij vendimi zbatohet nj\u00eb gjob\u00eb prej 10 000 lek\u00ebsh.<\/p><\/blockquote>\n\n\n\n<p>Legal entities must declare and pay dividend tax payable to the tax administration no later than August 20th of the year the financial results are approved, regardless of whether the dividend has been distributed or not.<\/p>\n\n\n\n<p>Source: <a href=\"https:\/\/www.tatime.gov.al\/c\/4\/96\/107\/tatimi-mbi-te-ardhurat\" target=\"_blank\" rel=\"noreferrer noopener\">General Directorate of Taxes<\/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>","protected":false},"excerpt":{"rendered":"<p>Fusha e zbatimit Tatimit mbi fitimin i n\u00ebnshtrohen: Personat juridik\u00eb dhe ortak\u00ebrit\u00eb me t\u00eb ardhura mbi 8 000 000 lek\u00eb n\u00eb vit Personat juridik\u00eb, si dhe ortak\u00ebrit\u00eb e tjera t\u00eb personave t\u00eb themeluara ose t\u00eb organizuara n\u00eb baz\u00eb t\u00eb nj\u00eb ligji t\u00eb huaj dhe q\u00eb ushtrojn\u00eb veprimtari n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb; \u00c7do person [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14046,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100,1],"tags":[110,308,72,309,96,89],"class_list":["post-14043","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","category-uncategorized","tag-afate","tag-biznes-i-madh","tag-dividenti","tag-norma-tatimore","tag-pasqyra-financiare","tag-tatim-fitimi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tatimi mbi fitimin; afatet dhe deklarimi. - 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\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tatimi mbi fitimin; afatet dhe deklarimi. - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Fusha e zbatimit Tatimit mbi fitimin i n\u00ebnshtrohen: Personat juridik\u00eb dhe ortak\u00ebrit\u00eb me t\u00eb ardhura mbi 8 000 000 lek\u00eb n\u00eb vit Personat juridik\u00eb, si dhe ortak\u00ebrit\u00eb e tjera t\u00eb personave t\u00eb themeluara ose t\u00eb organizuara n\u00eb baz\u00eb t\u00eb nj\u00eb ligji t\u00eb huaj dhe q\u00eb ushtrojn\u00eb veprimtari n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb; \u00c7do person [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/\" \/>\n<meta property=\"og:site_name\" content=\"AlProfit Consult\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-02-07T09:10:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-09-18T20:56:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/02\/gabrielle-henderson-HJckKnwCXxQ-unsplash.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@AlProfitConsult\" \/>\n<meta name=\"twitter:site\" content=\"@AlProfitConsult\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/alprofitconsult.al\/#\/schema\/person\/6b9ac6ae1535adaed60182dcc6afd3ce\"},\"headline\":\"Tatimi mbi fitimin; afatet dhe deklarimi.\",\"datePublished\":\"2022-02-07T09:10:01+00:00\",\"dateModified\":\"2022-09-18T20:56:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/\"},\"wordCount\":1890,\"publisher\":{\"@id\":\"https:\/\/alprofitconsult.al\/#organization\"},\"image\":{\"@id\":\"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/02\/gabrielle-henderson-HJckKnwCXxQ-unsplash.jpg\",\"keywords\":[\"Afate\",\"biznes i madh\",\"Dividenti\",\"norma tatimore\",\"Pasqyra Financiare\",\"Tatim Fitimi\"],\"articleSection\":[\"Lajme\",\"Tatime\",\"T\u00eb tjera\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/\",\"url\":\"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/\",\"name\":\"Tatimi mbi fitimin; afatet dhe deklarimi. - AlProfit Consult\",\"isPartOf\":{\"@id\":\"https:\/\/alprofitconsult.al\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/02\/gabrielle-henderson-HJckKnwCXxQ-unsplash.jpg\",\"datePublished\":\"2022-02-07T09:10:01+00:00\",\"dateModified\":\"2022-09-18T20:56:58+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/#primaryimage\",\"url\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/02\/gabrielle-henderson-HJckKnwCXxQ-unsplash.jpg\",\"contentUrl\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/02\/gabrielle-henderson-HJckKnwCXxQ-unsplash.jpg\",\"width\":1920,\"height\":1280},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Kryefaqe\",\"item\":\"https:\/\/alprofitconsult.al\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tatimi mbi fitimin; afatet dhe deklarimi.\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/alprofitconsult.al\/#website\",\"url\":\"https:\/\/alprofitconsult.al\/\",\"name\":\"AlProfit Consult\",\"description\":\"Zyr\u00eb Kontabiliteti\",\"publisher\":{\"@id\":\"https:\/\/alprofitconsult.al\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/alprofitconsult.al\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/alprofitconsult.al\/#organization\",\"name\":\"Alprofit Consult\",\"url\":\"https:\/\/alprofitconsult.al\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/alprofitconsult.al\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/logoalprofit.png\",\"contentUrl\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/logoalprofit.png\",\"width\":529,\"height\":156,\"caption\":\"Alprofit Consult\"},\"image\":{\"@id\":\"https:\/\/alprofitconsult.al\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/AlProfitConsult\/\",\"https:\/\/x.com\/AlProfitConsult\",\"https:\/\/www.linkedin.com\/company\/andi-haxhillari\/\",\"https:\/\/www.pinterest.com\/AlProfitConsult\/\",\"https:\/\/www.youtube.com\/channel\/UCZ5Gfntn161Nla3g1XdRldA\",\"https:\/\/sq.wikipedia.org\/wiki\/P\u00ebrdoruesi:Andi25~sqwiki\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/alprofitconsult.al\/#\/schema\/person\/6b9ac6ae1535adaed60182dcc6afd3ce\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/alprofitconsult.al\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/7a874d9ff0fc8c6c429bcdb7445d037ce6ea37a42090de7c389e943deb01743c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/7a874d9ff0fc8c6c429bcdb7445d037ce6ea37a42090de7c389e943deb01743c?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\/\/alprofitconsult.al\/\",\"https:\/\/www.facebook.com\/AlProfitConsult\/\",\"https:\/\/www.instagram.com\/alprofitconsult\/\"],\"url\":\"https:\/\/alprofitconsult.al\/en\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tatimi mbi fitimin; afatet dhe deklarimi. - AlProfit Consult","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/","og_locale":"en_US","og_type":"article","og_title":"Tatimi mbi fitimin; afatet dhe deklarimi. - AlProfit Consult","og_description":"Fusha e zbatimit Tatimit mbi fitimin i n\u00ebnshtrohen: Personat juridik\u00eb dhe ortak\u00ebrit\u00eb me t\u00eb ardhura mbi 8 000 000 lek\u00eb n\u00eb vit Personat juridik\u00eb, si dhe ortak\u00ebrit\u00eb e tjera t\u00eb personave t\u00eb themeluara ose t\u00eb organizuara n\u00eb baz\u00eb t\u00eb nj\u00eb ligji t\u00eb huaj dhe q\u00eb ushtrojn\u00eb veprimtari n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb; \u00c7do person [&hellip;]","og_url":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/","og_site_name":"AlProfit Consult","article_publisher":"https:\/\/www.facebook.com\/AlProfitConsult\/","article_author":"https:\/\/www.facebook.com\/AlProfitConsult\/","article_published_time":"2022-02-07T09:10:01+00:00","article_modified_time":"2022-09-18T20:56:58+00:00","og_image":[{"width":1920,"height":1280,"url":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/02\/gabrielle-henderson-HJckKnwCXxQ-unsplash.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":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/#article","isPartOf":{"@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/"},"author":{"name":"admin","@id":"https:\/\/alprofitconsult.al\/#\/schema\/person\/6b9ac6ae1535adaed60182dcc6afd3ce"},"headline":"Tatimi mbi fitimin; afatet dhe deklarimi.","datePublished":"2022-02-07T09:10:01+00:00","dateModified":"2022-09-18T20:56:58+00:00","mainEntityOfPage":{"@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/"},"wordCount":1890,"publisher":{"@id":"https:\/\/alprofitconsult.al\/#organization"},"image":{"@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/#primaryimage"},"thumbnailUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/02\/gabrielle-henderson-HJckKnwCXxQ-unsplash.jpg","keywords":["Afate","biznes i madh","Dividenti","norma tatimore","Pasqyra Financiare","Tatim Fitimi"],"articleSection":["Lajme","Tatime","T\u00eb tjera"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/","url":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/","name":"Tatimi mbi fitimin; afatet dhe deklarimi. - AlProfit Consult","isPartOf":{"@id":"https:\/\/alprofitconsult.al\/#website"},"primaryImageOfPage":{"@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/#primaryimage"},"image":{"@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/#primaryimage"},"thumbnailUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/02\/gabrielle-henderson-HJckKnwCXxQ-unsplash.jpg","datePublished":"2022-02-07T09:10:01+00:00","dateModified":"2022-09-18T20:56:58+00:00","breadcrumb":{"@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/#primaryimage","url":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/02\/gabrielle-henderson-HJckKnwCXxQ-unsplash.jpg","contentUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/02\/gabrielle-henderson-HJckKnwCXxQ-unsplash.jpg","width":1920,"height":1280},{"@type":"BreadcrumbList","@id":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-fitimin-afatet-dhe-deklarimi\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Kryefaqe","item":"https:\/\/alprofitconsult.al\/"},{"@type":"ListItem","position":2,"name":"Tatimi mbi fitimin; afatet dhe deklarimi."}]},{"@type":"WebSite","@id":"https:\/\/alprofitconsult.al\/#website","url":"https:\/\/alprofitconsult.al\/","name":"AlProfit Consult","description":"Accounting Office","publisher":{"@id":"https:\/\/alprofitconsult.al\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/alprofitconsult.al\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/alprofitconsult.al\/#organization","name":"Alprofit Consult","url":"https:\/\/alprofitconsult.al\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/alprofitconsult.al\/#\/schema\/logo\/image\/","url":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/logoalprofit.png","contentUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/logoalprofit.png","width":529,"height":156,"caption":"Alprofit Consult"},"image":{"@id":"https:\/\/alprofitconsult.al\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/AlProfitConsult\/","https:\/\/x.com\/AlProfitConsult","https:\/\/www.linkedin.com\/company\/andi-haxhillari\/","https:\/\/www.pinterest.com\/AlProfitConsult\/","https:\/\/www.youtube.com\/channel\/UCZ5Gfntn161Nla3g1XdRldA","https:\/\/sq.wikipedia.org\/wiki\/P\u00ebrdoruesi:Andi25~sqwiki"]},{"@type":"Person","@id":"https:\/\/alprofitconsult.al\/#\/schema\/person\/6b9ac6ae1535adaed60182dcc6afd3ce","name":"administrator","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/alprofitconsult.al\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/7a874d9ff0fc8c6c429bcdb7445d037ce6ea37a42090de7c389e943deb01743c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7a874d9ff0fc8c6c429bcdb7445d037ce6ea37a42090de7c389e943deb01743c?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/alprofitconsult.al\/","https:\/\/www.facebook.com\/AlProfitConsult\/","https:\/\/www.instagram.com\/alprofitconsult\/"],"url":"https:\/\/alprofitconsult.al\/en\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/posts\/14043","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/comments?post=14043"}],"version-history":[{"count":5,"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/posts\/14043\/revisions"}],"predecessor-version":[{"id":14389,"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/posts\/14043\/revisions\/14389"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/media\/14046"}],"wp:attachment":[{"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/media?parent=14043"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/categories?post=14043"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alprofitconsult.al\/en\/wp-json\/wp\/v2\/tags?post=14043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}