{"id":14166,"date":"2022-04-10T12:26:04","date_gmt":"2022-04-10T12:26:04","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=14166"},"modified":"2022-04-16T22:10:04","modified_gmt":"2022-04-16T22:10:04","slug":"video-udhezim-per-menyren-e-plotesimit-te-deklarates-individuale-vjetore-te-te-ardhurave-diva-2","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/video-udhezim-per-menyren-e-plotesimit-te-deklarates-individuale-vjetore-te-te-ardhurave-diva-2\/","title":{"rendered":"[Video] Udh\u00ebzim p\u00ebr m\u00ebnyr\u00ebn e plot\u00ebsimit t\u00eb \u201cDeklarat\u00ebs Individuale Vjetore t\u00eb t\u00eb Ardhurave\u201d DIVA."},"content":{"rendered":"<h1 class=\"wp-block-heading\">Declaration<\/h1>\n\n\n\n<p>Personal income tax is calculated on the income of individuals who are legally obligated to declare it.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Deklarimi i detyruar.<\/h3>\n\n\n\n<p><strong>Individ\u00ebt rezident\u00eb<\/strong>, q\u00eb realizojn\u00eb t\u00eb ardhura t\u00eb tatueshme n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb dhe jasht\u00eb saj, dor\u00ebzojn\u00eb deklarat\u00ebn vjetore t\u00eb t\u00eb ardhurave pran\u00eb administrat\u00ebs tatimore qendrore.<\/p>\n\n\n\n<figure class=\"wp-block-pullquote is-style-default\"><blockquote><p>Individ\u00ebt rezident\u00eb, detyrohen t\u00eb plot\u00ebsojn\u00eb dhe t\u00eb dor\u00ebzojn\u00eb Deklarat\u00ebn Individuale Vjetore t\u00eb t\u00eb Ardhurave, n\u00eb qoft\u00eb se ato realizojn\u00eb t\u00eb ardhura bruto vjetore nga t\u00eb gjitha burimet(brenda dhe jasht\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb), n\u00eb shum\u00ebn e p\u00ebrgjithshme mbi 2 000 000 (dy milion\u00eb) lek\u00eb.<\/p><\/blockquote><\/figure>\n\n\n\n<p>N\u00ebse individ\u00ebt rezident\u00eb, realizojn\u00eb t\u00eb ardhura bruto vjetore nga t\u00eb gjitha burimet, brenda dhe jasht\u00eb Shqip\u00ebris\u00eb, n\u00eb shum\u00ebn m\u00eb pak se 2 milion\u00eb lek\u00eb, nuk kan\u00eb detyrim p\u00ebr plot\u00ebsimin dhe dor\u00ebzimin e Deklarat\u00ebs Individuale Vjetore t\u00eb t\u00eb Ardhurave. <\/p>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>Ky p\u00ebrjashtim nuk zbatohet p\u00ebr individ\u00ebt, t\u00eb cil\u00ebt jan\u00eb t\u00eb pun\u00ebsuar n\u00eb m\u00eb shum\u00eb se nj\u00eb pun\u00ebdh\u00ebn\u00ebs, pavar\u00ebsisht se totali i t\u00eb ardhurave t\u00eb tyre bruto vjetore \u00ebsht\u00eb n\u00ebn 2.000.000 (dy milion\u00eb) lek\u00eb. <\/p><\/blockquote><\/figure>\n\n\n\n<p>K\u00ebta individ\u00eb deklarojn\u00eb n\u00eb deklarat\u00ebn e tyre vjetore t\u00eb t\u00eb ardhurave, n\u00eb nj\u00eb shum\u00eb t\u00eb vetme, t\u00eb gjitha t\u00eb ardhurat e siguruara nga pun\u00ebsimi, llogarisin shum\u00ebn totale t\u00eb detyrimit tatimor mbi pagat, zbresin, kur \u00ebsht\u00eb rasti, tatimin e mbajtur nga pun\u00ebdh\u00ebn\u00ebsi dhe p\u00ebrcaktojn\u00eb shum\u00ebn e detyrimit tatimor q\u00eb duhet t\u00eb paguajn\u00eb p\u00ebr buxhetin e shtetit.<\/p>\n\n\n\n<p><strong>Individ\u00ebt jorezident\u00eb<\/strong>, q\u00eb realizojn\u00eb t\u00eb ardhura t\u00eb tatueshme me burim n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb,dor\u00ebzojn\u00eb deklarat\u00ebn vjetore t\u00eb t\u00eb ardhurave, pran\u00eb administrat\u00ebs tatimore qendrore.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Non-residents must complete and submit the Individual Annual Income Declaration if they earn total annual gross income from sources in the Republic of Albania exceeding 2,000,000 (two million) ALL.<\/p><\/blockquote>\n\n\n\n<p>Non-resident individuals who earn annual gross income sourced within the territory of the Republic of Albania in an amount less than 2,000,000 (two million) ALL are not obligated to complete and submit the Annual Individual Income Tax Return. This exemption does not apply to individuals employed by more than one employer, regardless of whether their total annual gross income is below 2,000,000 (two million) ALL. These individuals declare in their annual income tax return, as a single sum, all income earned from employment, calculate the total tax liability on wages, deduct, where applicable, the tax withheld by the employer, and determine the amount of tax liability to be paid to the state budget.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Udh\u00ebzim p\u00ebr m\u00ebnyr\u00ebn e plot\u00ebsimit t\u00eb \u201cDeklarat\u00ebs Individuale Vjetore t\u00eb t\u00eb Ardhurave\u201d DIVA\" width=\"1150\" height=\"647\" src=\"https:\/\/www.youtube-nocookie.com\/embed\/vJ3t7yaGnQw?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Exemption from declaration<\/h3>\n\n\n\n<p>All individuals whose total gross annual income from all sources is less than 2,000,000 (two million) ALL are exempt from the obligation to complete and submit the Individual Annual Income Declaration.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Optional declaration<\/h3>\n\n\n\n<p>The annual income declaration may also be filed by any individual who, although not legally required to do so, wishes to benefit from it. from the deductible expenses scheme provided for in this law, when that individual meets the conditions for benefiting from the expense deduction.<br>In this case, the sum of gross annual income, from all sources, must not exceed 1,050,000 (one million and fifty thousand) lek\u00eb per year (indexed annually).<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Formulari i deklarimit<\/h1>\n\n\n\n<h3 class=\"wp-block-heading\">Filling out the declaration<\/h3>\n\n\n\n<p>The annual income statement is completed by the individual who has the obligation to declare.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>An individual who is obliged to complete and submit the individual annual personal income tax return has the right to appoint their legal representative by proxy to complete or submit their declaration.<\/li><li>The representative of the declaring individual is a person chosen by them to represent them in tax matters. The individual's representative assumes the rights and obligations of the individual, and the tax administration is obliged to cooperate and operate with them.<\/li><li>Em\u00ebrimi i nj\u00eb p\u00ebrfaq\u00ebsuesi, nuk e shkarkon individin deklarues nga p\u00ebrgjegj\u00ebsia tatimore.<\/li><\/ul>\n\n\n\n<p>Ai mbetet ligj\u00ebrisht p\u00ebrgjegj\u00ebs, p\u00ebr p\u00ebrmbushjen e detyrimeve tatimore t\u00eb tij.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Fakti q\u00eb p\u00ebrfaq\u00ebsuesi i individit, mund t\u00eb b\u00ebj\u00eb nj\u00eb gabim n\u00eb deklarimin dhe pages\u00ebn e detyrimeve tatimore, nuk e shkarkon k\u00ebt\u00eb t\u00eb fundit, nga p\u00ebrgjegj\u00ebsia p\u00ebr gabimin.<\/li><\/ul>\n\n\n\n<p><strong>P\u00ebr t\u2019u identifikuar si deklarues, si kod fiskal i individit sh\u00ebrben:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>numri i identifikimit personal, n\u00eb let\u00ebrnjoftimin e tij.<\/li><li>p\u00ebr personin jorezident, nmuri i identifikimit personal, n\u00eb let\u00ebrnjoftimin e individit jorezident.<\/li><\/ul>\n\n\n\n<p><strong>The statement contains data on:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>gross income,<\/li><li>deductible expenses incurred,<\/li><li>taxes paid, during the tax period (calendar year)<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Modeli dhe p\u00ebrmbajtja e Deklarat\u00ebs<\/h3>\n\n\n\n<p>The individual annual income declaration form model is approved by instruction from the Minister of Finance. Below you will find the approved model of the declaration (Form D1 and D2):<\/p>\n\n\n\n<p>Declaration Model (Form\/D1): <\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/04\/Deklarata-in_dividuale-vjetore-e-te-ardhurave-D1_.pdf\">Deklarata-in_dividuale-vjetore-e-te-ardhurave-D1_<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/04\/Deklarata-in_dividuale-vjetore-e-te-ardhurave-D1_.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n\n\n\n<p>Declaration Model (Form\/D2):<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/04\/Deklarata-individuale-vjetore-e-te-ardhurave-per-individet-e-huaj.pdf\">Deklarata-individuale-vjetore-e-te-ardhurave-per-individet-e-huaj<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/04\/Deklarata-individuale-vjetore-e-te-ardhurave-per-individet-e-huaj.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00eb pjes\u00ebn e par\u00eb t\u00eb deklarat\u00ebs,sh\u00ebnohet periudha tatimore q\u00eb lidhet me vitin kalendarik, n\u00eb t\u00eb cilin individi ka p\u00ebrftuar t\u00eb ardhurat, si dhe t\u00eb dh\u00ebna identifikuese t\u00eb tij.<\/li><li>N\u00eb pjes\u00ebn e dyt\u00eb, paraqiten t\u00eb dh\u00ebnat q\u00eb mund\u00ebsojn\u00eb llogaritjen e tatimit, konkretisht:<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>T\u00eb&nbsp;ardhurat bruto<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>T\u00eb ardhurat bruto nga pagat apo shp\u00ebrblimet nga marr\u00ebdh\u00ebniet e pun\u00ebsimit p\u00ebr individ\u00ebt<\/strong>, plot\u00ebsohet p\u00ebr totalin e pagave dhe shp\u00ebrblimeve, q\u00eb deklaruesi p\u00ebrfiton nga t\u00eb gjitha marr\u00ebdh\u00ebniet e pun\u00ebsimit gjat\u00eb periudh\u00ebs tatimore.<\/li><li><strong>T\u00eb ardhurat bruto nga dividenti p\u00ebr pjesmarrje n\u00eb shoq\u00ebrit\u00eb tregtare apo nga veprimtarit\u00eb e biznesit<\/strong>, do t\u00eb plot\u00ebsohet, p\u00ebr shum\u00ebn e dividentit q\u00eb deklaruesi p\u00ebrfiton, nga t\u00eb gjitha pjesmarrjet e tij n\u00eb shoq\u00ebrit\u00eb tregtare, apo veprimtarit\u00eb e biznesit.<\/li><li><strong>T\u00eb ardhurat bruto nga qirat\u00eb<\/strong>, do t\u00eb plot\u00ebsohet p\u00ebr totalin e t\u00eb ardhurave bruto q\u00eb individi realizon nga dh\u00ebnia me qira e nj\u00eb ose disa objekteve.<\/li><\/ul>\n\n\n\n<p><strong>Clarification:<\/strong><br>N\u00eb rastin e qiradh\u00ebnies midis dy individ\u00ebve perfituesi i t\u00eb ardhurave \u00ebsht\u00eb i detyruar t\u00eb deklaroj\u00eb dhe t\u00eb paguaj\u00eb n\u00eb organin tatimor p\u00ebrkat\u00ebs tatimin n\u00eb mas\u00ebn 15% t\u00eb t\u00eb ardhurave t\u00eb realizuara, jo m\u00eb von\u00eb se data 20 e muajit q\u00eb pason muajin n\u00eb t\u00eb cilin \u00ebsht\u00eb kryer pagesa. P\u00ebr k\u00ebt\u00eb q\u00ebllimi sh\u00ebrben formulari:<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/04\/Deklarimi-i-te-ardhurave-nga-burime-te-tjera.pdf\">Deklarimi-i-te-ardhurave-nga-burime-te-tjera<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/04\/Deklarimi-i-te-ardhurave-nga-burime-te-tjera.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Fitimet kapitale nga shitja e pasuris\u00eb s\u00eb paluajt\u00ebshme (toke, ndertese) n\u00eb pron\u00ebsi t\u00eb deklaruesit<\/strong>, do t\u00eb plot\u00ebsohet p\u00ebr fitimin kapital te realizuar.<\/li><\/ul>\n\n\n\n<p>The sale value of the immovable property is determined in the notarized sales contract, which is signed by the parties (seller and buyer).<\/p>\n\n\n\n<p>Capital gain is equal to the difference between the selling price and the purchase price of the real estate.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Gross income from bank interest will be completed with the total income from bank interest that the individual has earned during the tax period.<\/li><li>Fitimi kapital neto i krijuar nga investimet n\u00eb tituj apo nga pasuri t\u00eb paluajt\u00ebshme do t\u00eb plot\u00ebsohet p\u00ebr totalin e fitimeve t\u00eb realizuara nga investimet n\u00eb tituj, shitje aksionesh, e pasuri t\u00eb paluajt\u00ebshme, p\u00ebrvec se tok\u00eb e nd\u00ebrtes\u00eb<\/li><\/ul>\n\n\n\n<p>The term \u201crealized capital gain\u201d refers to the difference between the selling price and the purchase price of an asset.<\/p>\n\n\n\n<p>In the case of selling shares, the taxable value is the difference between the revenue from selling the shares and the nominal or purchase value of the shares.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Gross winnings from lotteries or other gambling games will be completed for the total gross winnings from lotteries or other gambling games.<\/li><li>Gross income from intellectual property, licenses, exclusive rights, and other assets consisting solely of rights and having no physical form, shall be completed for the total gross income from all, as described above.<\/li><li>Capital gains from donations will be supplemented by the amount of capital gains realized from the donation. In cases of transfer of ownership through donation, the transaction is considered taxable and for the purpose of calculating the tax liability, the procedure will be as in the case of transfer of ownership, land and building, through a sales contract.<\/li><li>Gross income earned outside the territory of the Republic of Albania shall be completed for the total gross income earned outside the territory of the Republic of Albania.<\/li><li>Other gross income not mentioned above, will be added to the total other gross income, which is not included in the income mentioned above.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Deductible expenses<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>The amount of bank interest on a loan taken for education for oneself, children, or dependents will be covered by the bank for the amount of bank interest on the loan taken for education, within the territory of the Republic of Albania.<\/li><li>Expenses for personal medical treatment, or for children and dependants, not covered by mandatory health insurance, will be reimbursed based on invoices issued by healthcare institutions within the territory of the Republic of Albania, for the justification of medical expenses, in accordance with the provisions of subordinate legislation.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Tax calculated to be paid<\/strong><\/h3>\n\n\n\n<p><strong>The taxable income sum is calculated for the difference between:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>gross income, with<\/li><li>Total deductible expenses.<\/li><\/ul>\n\n\n\n<p><strong>The sum of the tax is calculated, which results from the multiplication of:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>taxable income, with<\/li><li>tax bracket 15%.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Paid taxes during the tax period<\/strong><\/h3>\n\n\n\n<p><strong>Special statement categories are filled out with:<\/strong> paid leaves during the calendar year, calculated on gross income.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>the calculated and paid tax, on gross income earned outside the territory of the Republic of Albania.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>foreign tax credit, is the amount in Albanian lek of foreign tax paid by individuals, for income sourced from outside the territory of the Republic of Albania, up to the amount that this income would be taxed at the tax rate of 15%.<\/li><\/ul>\n\n\n\n<p><strong>Tatimi i paguar tep\u00ebr nga viti i m\u00ebparsh\u00ebm dhe i parimbursuar<\/strong>, plot\u00ebsohet p\u00ebr shumen e tatimit t\u00eb paguar tep\u00ebr, nga viti i m\u00ebparsh\u00ebm dhe q\u00eb rezulton i parimbursuar deri n\u00eb dit\u00ebn e deklarimit.<\/p>\n\n\n\n<p><strong>K\u00ebrkes\u00eb p\u00ebr rimbursim<\/strong>, plot\u00ebsohet p\u00ebr shum\u00ebn q\u00eb k\u00ebrkohet t\u00eb rimbursohet.<\/p>\n\n\n\n<p><strong>Tatimi i paguar tep\u00ebr (p\u00ebr rimbursim)<\/strong>, plot\u00ebsohet p\u00ebr diferenc\u00ebn n\u00ebse tatimi i paguar gjat\u00eb periudh\u00ebs tatimore, \u00ebsht\u00eb m\u00eb i madh se tatimi i llogaritur sipas deklarat\u00ebs .<\/p>\n\n\n\n<p><strong>Tatimi i detyruesh\u00ebm p\u00ebr t\u2019u paguar<\/strong>, plot\u00ebsohet p\u00ebr diferenc\u00ebn midis:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>shum\u00ebs s\u00eb tatimit t\u00eb llogaritur sipas deklarat\u00ebs, minus<\/li><li>shum\u00ebn e tatimit t\u00eb paguar,<\/li><li>minus tatimin e paguar tep\u00ebr nga viti i m\u00ebparsh\u00ebm dhe i parimbursuar.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Declaration method<\/h2>\n\n\n\n<p><strong>Dor\u00ebzimi p\u00ebr:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>formularin D1 &#8211; Deklarata Individuale Vjetore e t\u00eb Ardhurave;<\/li><li>formularin D2 &#8211; Deklarata Individuale Vjetore e t\u00eb Ardhurave p\u00ebr Individ\u00ebt e Huaj,<\/li><\/ul>\n\n\n\n<p>kryhet n\u00ebp\u00ebrmjet form\u00ebs elektronike dh\u00eb \u00ebsht\u00eb i disponuesh\u00ebm n\u00eb faqen zyrtare t\u00eb Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Declaration Deadline<\/h3>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>Individ\u00ebt rezident\u00eb dhe individ\u00ebt jorezident\u00eb, subjekt i deklarimit, dor\u00ebzojn\u00eb deklarat\u00ebn vjetore t\u00eb t\u00eb ardhurave pran\u00eb administrat\u00ebs tatimore qendrore, jo m\u00eb von\u00eb se data 30 prill, e vitit q\u00eb pason periudh\u00ebn tatimore, p\u00ebr t\u00eb cil\u00ebn b\u00ebhet deklarimi.<\/p><\/blockquote><\/figure>\n\n\n\n<h1 class=\"wp-block-heading\">Tax payment<\/h1>\n\n\n\n<h3 class=\"wp-block-heading\">Tax Rates<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>The difference between the total gross income, less deductible expenses, and income from employment constitutes the individual's taxable income, which is taxed at a flat rate of 15%%.<\/li><li>Mbi k\u00ebt\u00eb baz\u00eb,me shkall\u00ebn tatimore prej 15%, p\u00ebrcaktohet shuma e tatimit t\u00eb llogaritur p\u00ebr t\u00eb gjitha llojet e t\u00eb ardhurave t\u00eb tatueshme, pa p\u00ebrfshir\u00eb tatimin e llogaritur, p\u00ebr t\u00eb ardhurat e tatueshme nga pun\u00ebsimi<\/li><li>Income from employment relationships is taxed according to the table below:<br>Every employer who pays a stipulated wage or remuneration is obliged to calculate and withhold personal income tax (employment income) at source.<\/li><li>The tax amount, as calculated, is added to the tax calculated on the salary and the taxes paid during the tax period, documented by the withholding agent of these taxes, are subtracted.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Tax payment deadline<\/h3>\n\n\n\n<p>If the annual tax return shows that the taxpayer must:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>to pay tax, based on the \u201cTotal due\u201d line of the individual annual income statement,<\/li><li>The individual submits the \u201cIndividual Income Tax Payment Order\u201d form to the bank.<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p><strong>Caution:<\/strong><br>Tax payment must be made no later than April 30th.<\/p><\/blockquote><\/figure>\n\n\n\n<h1 class=\"wp-block-heading\">Korigjimi i deklarat\u00ebs<\/h1>\n\n\n\n<p>The declarant, if he discovers material errors made by himself while completing the declaration, may correct the declaration by filing a new one and placing an \u201cX\u201d in the appropriate box (amended declaration), within three months from the date of filing the original declaration.<\/p>\n\n\n\n<p>Within this period, the individual has the right to amend the declaration up to two times without penalty.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>Caution<\/strong><br>If within this three-month period it changes for the third time, penalties are applied.<\/p><\/blockquote>\n\n\n\n<p>If during the audit it is found that the taxpayer has undeclared income on the return or has submitted false or inaccurate documents, the penalties prescribed by the Tax Procedure Law shall apply.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Kthimi i tatimit t\u00eb paguar tep\u00ebr<\/h1>\n\n\n\n<p>N\u00ebse nga plot\u00ebsimi i Deklarat\u00ebs Individuale Vjetore t\u00eb t\u00eb Ardhurave, rezulton diferenc\u00eb negative, pra nga sa rezulton nga llogaritja sipas deklarat\u00ebs, individi tatimpagues ka nj\u00eb tepric\u00eb t\u00eb tatimeve si rezultat i llogaritjes s\u00eb shpenzimeve t\u00eb zbritshme, drejtoria rajonale tatimore duhet t\u2019i kthej\u00eb me k\u00ebrkes\u00ebn e tij, shum\u00ebn e tatimeve t\u00eb paguara me tep\u00ebr.<\/p>\n\n\n\n<p>K\u00ebrkesa e tatimpaguesit p\u00ebr kthim t\u00eb shum\u00ebs s\u00eb paguar tep\u00ebr, duhet t\u00eb dor\u00ebzohet pran\u00eb organit tatimor, brenda 30 dit\u00ebve nga data e dor\u00ebzimit t\u00eb Deklarat\u00ebs Individuale Vjetore t\u00eb t\u00eb Ardhurave dhe duhet t\u00eb shoq\u00ebrohet, me kopje t\u00eb t\u00eb gjith\u00eb dokumentacionit justifikues t\u00eb t\u00eb ardhurave dhe shpenzimeve t\u00eb zbritshme.<\/p>\n\n\n\n<p>Individi tatimpagues, k\u00ebrkes\u00ebn p\u00ebr kthim t\u00eb shum\u00ebs, s\u00eb bashku me dokumentacionin justifikues, e paraqit dorazi pran\u00eb organit tatimor, duke u pajisur me nj\u00eb num\u00ebr protokolli t\u00eb dor\u00ebzimit t\u00eb tyre.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Individi duhet t\u00eb jap\u00eb me sakt\u00ebsi numrin e llogarise s\u00eb tij bankare n\u00eb t\u00eb cil\u00ebn do t\u00eb b\u00ebhet rimbursimi i tatimit t\u00eb paguar tep\u00ebr. P\u00ebrgjegj\u00ebsia p\u00ebr saktesin\u00eb e numrit t\u00eb llogaris\u00eb bankare \u00ebsht\u00eb e individit deklarues.<\/li><\/ul>\n\n\n\n<p>Pasi, drejtoria rajonale tatimore v\u00ebrteton sakt\u00ebsin\u00eb e t\u00eb dh\u00ebnave dhe nga verifikimi i tyre apo kontrolli del se informacioni i dh\u00ebn\u00eb n\u00eb deklarat\u00eb \u00ebsht\u00eb i sakt\u00eb, drejtoria rajonale tatimore procedon :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>me urdh\u00ebr rimbursimi t\u00eb shum\u00ebs s\u00eb tatimeve t\u00eb paguara tep\u00ebr, n\u00eb llogarin\u00eb bankare t\u00eb tatimpaguesit.<\/li><li>me k\u00ebrkes\u00ebn me shkrim t\u00eb deklaruesit, shuma e paguar tep\u00ebr mund t\u00eb p\u00ebrllogaritet edhe si pages\u00eb e kryer p\u00ebr vitin tatimor vijues.<\/li><\/ul>\n\n\n\n<p>Kreditimi i shumave t\u00eb p\u00ebrfituara nga skema e shpenzimeve t\u00eb zbritshme, kryhet brenda dat\u00ebs 30 shtator t\u00eb vitit q\u00eb pason periudh\u00ebn tatimore, p\u00ebr t\u00eb cil\u00ebn \u00ebsht\u00eb hartuar deklarata.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Appeal<\/h1>\n\n\n\n<p>Where can we appeal against tax administration actions that we consider unfair?<\/p>\n\n\n\n<p>Ankimi b\u00ebh\u00ebt vet\u00ebm n\u00eb Drejtorin\u00eb e Apelimit Tatimor e cila q\u00eb nga 1 Janari vitit 2017, \u00ebsht\u00eb pjes\u00eb e struktur\u00ebs s\u00eb Ministris\u00eb s\u00eb Financave.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">What are the rules for filing an appeal:<\/h4>\n\n\n\n<ol class=\"wp-block-list\"><li>Duhet t\u00eb kesh nj\u00eb dokument (t\u00eb d\u00ebrguar nga adminstrata tatimore) i cili prek interesat e tatimpaguesit (lexo m\u00eb posht\u00eb se \u00e7\u2019mund t\u00eb jet\u00eb ky dokument).<\/li><li>T\u00eb ankohesh br\u00ebnda 1 muaji nga marrja dijeni p\u00ebr aktin administrativ q\u00eb t\u00eb ka d\u00ebrguar administrata tatimore.<\/li><li>Br\u00ebnda k\u00ebtij muaji duhet t\u00eb paguash ose t\u00eb vendos\u00ebsh garanci bankare p\u00ebr detyrimet q\u00eb p\u00ebrmban njoftimi i vler\u00ebsimit, s\u00eb bashku me kamatvonesat deri n\u00eb dat\u00ebn e pages\u00ebs. Gjobat, as nuk parapaguhen e as vihet garanci.<\/li><\/ol>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>Warning!&nbsp;<\/strong>Without these documents, the Appeals Directorate will reject the appeal.<\/p><\/blockquote>\n\n\n\n<h4 class=\"wp-block-heading\">What can be appealed?<\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr \u00e7do \u201cNjoftim-vler\u00ebsimi p\u00ebr detyrimet tatimore\u201d q\u00eb ju ka d\u00ebrguar administrata tatimore dhe ju e gjykoni t\u00eb padrejt\u00eb.<\/li><li>Any act that affects the taxpayer's request for a tax refund.<\/li><li>Any act that affects the taxpayer's request for tax relief.<\/li><li>Mund t\u00eb ankimohen gabimet e b\u00ebra nga administrata n\u00eb llogaritjen e p\u00ebrqindjes s\u00eb kamatvones\u00ebs.<\/li><li>The imposition of or errors in calculating the amounts and various types of fines.<\/li><li>An appeal can also be filed against an omission (failure to act) by the tax administration that affects the taxpayer's tax liability.<\/li><\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>Warning!&nbsp;<\/strong>Administrative measures related to the forced collection of tax liabilities cannot be appealed. These include:<\/p><\/blockquote>\n\n\n\n<ul class=\"wp-block-list\"><li>si urdher bllokimi i llogarive bankare;<\/li><li>njoftim dhe k\u00ebrkes\u00eb p\u00ebr t\u00eb paguar;<\/li><li>njoftimi p\u00ebr pal\u00eb t\u00eb treta dhe aktet administrative q\u00eb lidhen me konfiskimin e mallrave.<\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\u00c7\u2019dokumenta duhen d\u00ebrguar n\u00eb Drejtorin\u00eb e Apelimit p\u00ebr ankimin?<\/h4>\n\n\n\n<ol class=\"wp-block-list\"><li>K\u00ebrkes\u00ebn me shkrim ku t\u00eb p\u00ebrshkruaj\u00eb pretendimet e tij. N\u00eb k\u00ebt\u00eb k\u00ebrkes\u00eb duhet t\u00eb sh\u00ebnohen emri dhe adresa e tatimpaguesit; kodi fiskal i regjistrimit t\u00eb tatimpaguesit dhe n\u00eb mbyllje t\u00eb saj e n\u00ebnshkruan.<\/li><li>Aktin adminstrativ t\u00eb nxjerr\u00eb nga administrata tatimore.<\/li><li>V\u00ebrtetimin e pages\u00ebs s\u00eb detyrimit dhe kamatvonesave (urdh\u00ebr-pagese i kaluar n\u00eb bank\u00eb). N\u00eb munges\u00eb t\u00eb pages\u00ebs, garanci bankare ku t\u00eb p\u00ebrfshihen detyrimet+ kamatvonesat.<\/li><li>Supporting information for the appeal, such as audit reports, minutes (records), acts of findings, etc.<\/li><li>\u00c7do dokument tjet\u00ebr q\u00eb q\u00eb ankimuesi e \u00e7mon t\u00eb r\u00ebnd\u00ebsish\u00ebm se ndihmon zgjidhjen e drejt\u00eb t\u00eb \u00e7\u00ebshtjes.<\/li><\/ol>\n\n\n\n<h4 class=\"wp-block-heading\">How is the appeal submitted?<\/h4>\n\n\n\n<p>The appeal can be delivered in person or sent via registered mail. The submission date is considered the date of protocoling for in-person deliveries, or the postmark date for those sent by mail.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>Warning!<\/strong>&nbsp;The taxpayer must provide proof of the date they received the administrative act being appealed. Proof may include the envelope copy, postal registration records, etc.<\/p><\/blockquote>\n\n\n\n<h4 class=\"wp-block-heading\">Key issues to keep in mind during the appeal process:<\/h4>\n\n\n\n<ol class=\"wp-block-list\"><li>During the review process, the Appeals Directorate may request additional documents, and the taxpayer is obliged to respond to the request.<\/li><li>The burden of proof to verify the contrary of the tax administration\u2019s assessment lies with the taxpayer.<\/li><li>If the taxpayer has missed the appeal deadline, they must argue and prove with the necessary documentation that the delay was not their fault.<\/li><li>Mbas rivendosjes n\u00eb afat, ankimi duhet b\u00ebr\u00eb mbas 15 dit\u00ebsh e jo pas 1 muaji sikurse ishta pa e humbur k\u00ebt\u00eb afat.<\/li><li>If the taxpayer wishes to be heard orally, they may request a hearing in their written appeal.<\/li><\/ol>\n\n\n\n<p>Source: <a href=\"https:\/\/www.tatime.gov.al\/c\/3\/10\/15\/deklarimi\" 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>Deklarimi Tatimi mbi t\u00eb ardhurat personale, llogaritet mbi t\u00eb ardhurat e individ\u00ebve, t\u00eb cil\u00ebt jan\u00eb t\u00eb detyruar me ligj t\u2019i deklarojn\u00eb ato. Deklarimi i detyruar. Individ\u00ebt rezident\u00eb, q\u00eb realizojn\u00eb t\u00eb ardhura t\u00eb tatueshme n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb dhe jasht\u00eb saj, dor\u00ebzojn\u00eb deklarat\u00ebn vjetore t\u00eb t\u00eb ardhurave pran\u00eb administrat\u00ebs tatimore qendrore. Individ\u00ebt rezident\u00eb, detyrohen [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14176,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-14166","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>[Video] Udh\u00ebzim p\u00ebr m\u00ebnyr\u00ebn e plot\u00ebsimit t\u00eb \u201cDeklarat\u00ebs Individuale Vjetore t\u00eb t\u00eb Ardhurave\u201d DIVA. - 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\/video-udhezim-per-menyren-e-plotesimit-te-deklarates-individuale-vjetore-te-te-ardhurave-diva-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[Video] Udh\u00ebzim p\u00ebr m\u00ebnyr\u00ebn e plot\u00ebsimit t\u00eb \u201cDeklarat\u00ebs Individuale Vjetore t\u00eb t\u00eb Ardhurave\u201d DIVA. - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Deklarimi Tatimi mbi t\u00eb ardhurat personale, llogaritet mbi t\u00eb ardhurat e individ\u00ebve, t\u00eb cil\u00ebt jan\u00eb t\u00eb detyruar me ligj t\u2019i deklarojn\u00eb ato. 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