{"id":17757,"date":"2022-12-17T14:26:46","date_gmt":"2022-12-17T14:26:46","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=17757"},"modified":"2022-12-17T14:26:48","modified_gmt":"2022-12-17T14:26:48","slug":"projektligj-per-disa-shtesa-dhe-ndryshime-ne-ligjin-nr-9920-date-19-5-2008-per-procedurat-tatimore-ne-republiken-e-shqiperise-i-ndryshuar","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/projektligj-per-disa-shtesa-dhe-ndryshime-ne-ligjin-nr-9920-date-19-5-2008-per-procedurat-tatimore-ne-republiken-e-shqiperise-i-ndryshuar\/","title":{"rendered":"Projektligj \u201cP\u00ebr disa shtesa dhe ndryshime n\u00eb ligjin nr. 9920 dat\u00eb 19.5.2008 \u201cP\u00ebr procedurat tatimore n\u00eb republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar\u201d."},"content":{"rendered":"

P R O J E K T L I G J<\/strong><\/p>\n\n\n\n

Nr._____, Dat\u00eb ____.____.2022<\/strong><\/p>\n\n\n\n

\u201cP\u00cbR<\/u><\/strong><\/p>\n\n\n\n

DISA SHTESA DHE NDRYSHIME N\u00cb LIGJIN NR . 9920, DAT\u00cb 19.05.2008 \u2018P\u00cbR PROCEDURAT TATIMORE N\u00cb REPUBLIK\u00cbN E SHQIP\u00cbRIS\u00cb\u2019, I NDRYSHUAR\u201d<\/u><\/strong><\/p>\n\n\n\n

N\u00eb mb\u00ebshtetje t\u00eb neneve 78, 83, pika 1 dhe 155 t\u00eb Kushtetut\u00ebs, me propozimin e K\u00ebshillit t\u00eb Ministrave, Kuvendi i Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb,<\/p>\n\n\n\n

VENDOSI:<\/strong><\/p>\n\n\n\n

Neni 1<\/strong><\/h4>\n\n\n\n

N\u00eb nenin 5  \u201cP\u00ebrkufizime\u201d, b\u00ebhen ndryshimet dhe shtesat e m\u00ebposhtme:<\/p>\n\n\n\n

– N\u00eb nenin 5 shkronjat (g), (h) dhe (j) ndryshohen si m\u00eb posht\u00eb vijon:<\/p>\n\n\n\n

g) \u201ctatimpagues\u201d n\u00ebnkupton \u00e7do person q\u00eb \u00ebsht\u00eb:<\/em><\/p>\n\n\n\n

  1. subjekt i tatimeve sipas legjislacionit tatimor n\u00eb fuqi, t\u00eb listuara n\u00eb paragrafin 2, shkronja \u201ca\u201d deri \u201cdh\u201d t\u00eb nenit 4 t\u00eb k\u00ebtij ligji;<\/em><\/li>
  2. subjekt i tatimeve, taksave dhe tarifave vendore, t\u00eb listuara n\u00eb paragrafin 3 t\u00eb nenit 4 t\u00eb k\u00ebtij ligji;<\/em><\/li>
  3. subjekt i pages\u00ebs s\u00eb kontributeve t\u00eb sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore, sipas legjislacionit p\u00ebrkat\u00ebs n\u00eb fuqi p\u00ebr kontributet e sigurimeve shoq\u00ebrore dhe sh\u00ebndetsore;<\/em><\/li>
  4. agjent i mbajtjes s\u00eb tatimit n\u00eb burim n\u00eb rastet kur parashikohet nga ky ligj, apo ligjet e tjera tatimore.<\/em><\/li><\/ol>\n\n\n\n

    \u201c h) \u201cPerson i lidhur\u201d n\u00ebnkupton \u00e7do person q\u00eb \u00ebsht\u00eb i lidhur me nj\u00eb person tjet\u00ebr n\u00eb nj\u00eb marr\u00ebdh\u00ebnie q\u00eb ndikon drejtp\u00ebrdrejt ose t\u00ebrthorazi n\u00eb p\u00ebrcaktimin e baz\u00ebs tatimore, qoft\u00eb n\u00ebp\u00ebrmjet menaxhimit, kontrollit apo pron\u00ebsis\u00eb. N\u00eb p\u00ebrgjith\u00ebsi, dy persona jan\u00eb t\u00eb lidhur n\u00ebse nj\u00ebri ose t\u00eb dy personat mund t\u00eb veprojn\u00eb sipas udh\u00ebzimeve, k\u00ebrkesave, sugjerimeve ose vullnetit t\u00eb personit tjet\u00ebr ose t\u00eb nj\u00eb personi t\u00eb tret\u00eb.<\/em><\/p>\n\n\n\n

    Personat e m\u00ebposht\u00ebm do t\u00eb trajtohen si persona t\u00eb lidhur:<\/em><\/p>\n\n\n\n

    1. Burri dhe gruaja, parardh\u00ebs dhe pasardh\u00ebs, nd\u00ebrmjet tyre ose nd\u00ebrmjet nj\u00ebri-tjetrit.<\/em><\/li>
    2. Nj\u00eb nj\u00ebsi ekonomike n\u00eb t\u00eb cil\u00ebn \u00e7do person zot\u00ebron drejtp\u00ebrdrejt ose t\u00ebrthorazi t\u00eb pakt\u00ebn 50 p\u00ebr qind t\u00eb t\u00eb drejtave t\u00eb votimit ose t\u00eb menaxhimit, t\u00eb drejtave t\u00eb shp\u00ebrndarjes s\u00eb dividentit ose t\u00eb drejtave t\u00eb kapitalit.<\/em><\/li>
    3. \u00c7do dy ose m\u00eb shum\u00eb nj\u00ebsi ekonomike n\u00eb t\u00eb cil\u00ebn nj\u00eb person tjet\u00ebr zot\u00ebron ose mbart t\u00eb pakt\u00ebn 50 p\u00ebr qind t\u00eb t\u00eb drejtave t\u00eb votimit ose menaxhimit, t\u00eb drejtave t\u00eb shp\u00ebrndarjes s\u00eb dividentit ose t\u00eb drejtave t\u00eb kapitalit n\u00eb t\u00eb dy nj\u00ebsit\u00eb ekonomike.<\/em><\/li><\/ol>\n\n\n\n

      Kur zbatohen n\u00ebndarjet (ii), ose (iii) m\u00eb sip\u00ebr, zot\u00ebrimi q\u00eb i atribuohet nj\u00eb personi nga nj\u00eb person i lidhur nuk mund t’i atribuohet nj\u00eb personi tjet\u00ebr t\u00eb lidhur. Dy persona nuk do t\u00eb konsiderohen t\u00eb lidhur vet\u00ebm sepse nj\u00ebri prej tyre konsiderohet i pun\u00ebsuar ose klient i personit tjet\u00ebr, ose t\u00eb dy konsiderohen t\u00eb pun\u00ebsuar ose klient\u00eb t\u00eb nj\u00eb personi t\u00eb tret\u00eb, p\u00ebrve\u00e7 rastit kur nj\u00eb marr\u00ebdh\u00ebnie e till\u00eb ndikon n\u00eb p\u00ebrcaktimin e baz\u00ebs tatimore, drejtp\u00ebrdrejt ose n\u00eb m\u00ebnyr\u00eb indirekte.\u201d<\/em><\/p>\n\n\n\n

      (j) \u201cAmbulant\u201d n\u00ebnkupton nj\u00eb person tatimpagues, i cili tregton mallra ose sh\u00ebrbime p\u00ebr publikun, por pa pasur nj\u00eb vend biznesi fiks, por ushtron aktivitet n\u00eb nj\u00ebsi t\u00eb vetme tregtimi t\u00eb l\u00ebvizshme, apo lejohet t\u00eb tregtoj\u00eb n\u00eb ambiente publike t\u00eb autorizuara nga strukturat e pushtetit  vendor q\u00eb administrojn\u00eb territorin, dhe q\u00eb p\u00ebr q\u00ebllime t\u00eb pages\u00ebs s\u00eb tatimeve dhe kontributeve regjistrohen si tatimpagues ambulant n\u00eb Administrat\u00ebn Tatimore.\u201d<\/em><\/p>\n\n\n\n

      \u201c(k) \u201cperson\u201d n\u00ebnkupton \u00e7do person fizik dhe entitet;<\/em><\/p><\/blockquote>\n\n\n\n

      (l) \u201cperson fizik\u201d n\u00ebnkupton \u00e7do individ, individ t\u00eb vetpun\u00ebsuar apo individ tregtar.\u00a0 Ai p\u00ebrfshin t\u00eb pun\u00ebsuarit, t\u00eb vetpun\u00ebsuarit, tregtar\u00ebt individual\u00eb, si dhe \u00e7do person tjet\u00ebr fizik, i cili ka t\u00eb ardhura nga \u00e7do burim, t\u00eb ardhura t\u00eb marra nga trash\u00ebgimit\u00eb apo dhurimet, apo fitime nga lojrat e fatit;<\/em><\/p><\/blockquote>\n\n\n\n

      (m) “entitet” n\u00ebnkupton: (i) \u00e7do shoq\u00ebri apo \u00e7do struktur\u00eb t\u00eb organizimeve t\u00eb korporuara apo jo-korporuara (pavar\u00ebsisht form\u00ebs) t\u00eb natyr\u00ebs fitimprur\u00ebse ose jo-fitimprur\u00ebse, (ii) organizatat fitimprur\u00ebse dhe jofitimprur\u00ebse, (iii) ndonj\u00eb form\u00eb \u201ctrusti\u201d t\u00eb huaj, apo strukture t\u00eb ngjashme, (iv) ndonj\u00eb form\u00eb partnershipi apo ndonj\u00eb entitet t\u00eb natyr\u00ebs personale, (v) \u00e7do form\u00eb t\u00eb joint-venture, (vi) \u00e7do form\u00eb kompanie menaxhimi kapitalesh apo asetesh, (vii) \u00e7do form\u00eb e shoq\u00ebrive sipas kodit civil apo ligjit t\u00eb shoq\u00ebrive tregtare, (viii) partnership-et pasive apo n\u00eb \u2018fjetje\u201d;\u00a0\u00a0<\/em><\/p><\/blockquote>\n\n\n\n

      (n) \u201cindivid i vet\u00ebpun\u00ebsuar\u201d n\u00ebnkupton \u00e7do person fizik i angazhuar n\u00eb furnizimin e \u00e7do lloj sh\u00ebrbimi, apo i angazhuar n\u00eb veprimtari t\u00eb tjera profesionale, t\u00eb ndryshme nga veprimtaria tregtare;<\/em><\/p>\n\n\n\n

      (o) “individ tregtar” <\/em>n\u00ebnkupton \u00e7do person fizik i angazhuar n\u00eb veprimtari tregtare.\u201d<\/em><\/p>\n\n\n\n

      Neni 2<\/strong><\/h4>\n\n\n\n

      Neni 8 \u201cTatimpaguesi rezident dhe jorezident\u201d ndryshon me p\u00ebrmbajtjen si m\u00eb posht\u00eb vijon:<\/p>\n\n\n\n

      \u00a0\u201cPersonat rezident\u00eb dhe jorezident\u00eb marrin kuptimin e tyre si n\u00eb ligjin p\u00ebr tatimin mbi t\u00eb ardhurat.\u201d<\/em><\/p><\/blockquote><\/figure>\n\n\n\n

      Neni 3<\/strong><\/h4>\n\n\n\n

      Neni 15 \u201cZyrat tatimore t\u00eb qeverisjes vendore\u201d, ndryshon si m\u00eb posht\u00eb vijon;<\/p>\n\n\n\n

      \u201cZyrat tatimore t\u00eb qeverisjes vendore funksionojn\u00eb dhe zbatojn\u00eb ligjin p\u00ebr sistemin e taksave vendore dhe administrojn\u00eb taksat, detyrimet tatimore dhe pagesat publike vendore.\u201d<\/em><\/p>\n\n\n\n

      \u00a0Neni 4\u00a0\u00a0<\/strong><\/h4>\n\n\n\n

      N\u00eb nenin 16 \u201cStruktura e administrat\u00ebs tatimore qendrore\u201d pika 3, ndryshohet si m\u00eb posht\u00eb vijon:<\/p>\n\n\n\n

      \u201c3. Administrata tatimore qendrore \u00ebsht\u00eb e organizuar n\u00eb drejtori dhe nj\u00ebsi t\u00eb tjera sipas funksioneve t\u00eb m\u00ebposhtme:<\/em><\/p>\n\n\n\n

      a) funksionet baz\u00eb dhe operacionale, ku b\u00ebjn\u00eb pjes\u00eb:<\/em><\/p>\n\n\n\n

      i) sh\u00ebrbimi, regjistrimi dhe edukimi i tatimpaguesit;<\/em><\/p>\n\n\n\n

       ii) menaxhimi i riskut, kontrolli i tatimpaguesve; kontabiliteti dhe statistika;<\/em><\/p>\n\n\n\n

      iii) mbledhja e detyrimeve tatimore t\u00eb papaguara\/zbatimi i masave shtr\u00ebnguese;<\/em><\/p>\n\n\n\n

      iv) hetimi tatimor; verifikimi n\u00eb terren;<\/em><\/p>\n\n\n\n

      v) investigimi i brendsh\u00ebm antikorrupsion, auditi i brendsh\u00ebm.<\/em><\/p>\n\n\n\n

      b) funksionet mb\u00ebshtet\u00ebse, ku b\u00ebjn\u00eb pjes\u00eb: financa dhe buxheti, rimbursimi i tatimeve, sh\u00ebrbimi teknik dhe ligjor, sh\u00ebrbimet mb\u00ebshtet\u00ebse, burimet njer\u00ebzore, marr\u00ebdh\u00ebniet me jasht\u00eb dhe menaxhimi i projekteve, proceset e biznesit.\u201d<\/em><\/p>\n\n\n\n

      Neni 5<\/strong><\/h4>\n\n\n\n

      Neni 39, \u201cRegjistri i individ\u00ebve\u201d, ndryshohet me p\u00ebrmbajtje si m\u00eb posht\u00eb vijon:<\/p>\n\n\n\n

      1. Administrata tatimore mban regjist\u00ebr t\u00eb ve\u00e7ant\u00eb t\u00eb individ\u00ebve sipas t\u00eb dh\u00ebnave t\u00eb gjendjes civile,\u00a0 t\u00eb cil\u00ebt kan\u00eb fituar zot\u00ebsi t\u00eb plot\u00eb p\u00ebr t\u00eb vepruar, p\u00ebr efekt t\u00eb deklarimit nga ana e tyre t\u00eb t\u00eb ardhurave individuale t\u00eb realizuara.<\/em><\/p>

      2. Si num\u00ebr identifikimi p\u00ebr q\u00ebllime tatimore, p\u00ebr tatimpaguesit individ, sh\u00ebrben numri personal i identifikimit, i marr\u00eb nga gjendja civile n\u00eb p\u00ebrputhje me legjislacionin e fush\u00ebs.<\/em><\/p>

      3. Drejtoria e gjendjes civile njofton menj\u00ebher\u00eb administrat\u00ebn tatimore p\u00ebr \u00e7do ndryshim apo p\u00ebrdit\u00ebsim t\u00eb t\u00eb dh\u00ebnave t\u00eb individ\u00ebve.<\/em><\/p>

      4. Individ\u00ebt q\u00eb mbartin detyrimin ligjor t\u00eb dor\u00ebzimit t\u00eb deklarat\u00ebs individuale t\u00eb t\u00eb ardhurave vjetore, t\u00eb cil\u00ebt nuk e p\u00ebrmbushin k\u00ebt\u00eb detyrim, njoftohen nga administrata tatimore me q\u00ebllim vet\u00ebp\u00ebrmbushjen.<\/em><\/p>

      5. N\u00ebse individi nuk p\u00ebrmbush detyrimin sipas pik\u00ebs 4, drejtoris\u00eb rajonale t\u00eb juridiksionit, i lind e drejta t\u00eb kryej\u00eb vler\u00ebsimin e detyrimeve tatimore p\u00ebrkat\u00ebse dhe t\u00eb regjistroj\u00eb individin.<\/em><\/p><\/blockquote>\n\n\n\n

      Neni 6 <\/strong><\/h4>\n\n\n\n

      N\u00eb nenin 57 \u201cDokumentimi dhe mbajtja e llogarive p\u00ebr q\u00ebllime tatimore\u201d, pika 1 ndryshon si m\u00eb posht\u00eb vijon:<\/p>\n\n\n\n

      1. \u201cTatimpaguesi mban kontabilitetin, n\u00eb p\u00ebrputhje me dispozitat n\u00eb fuqi t\u00eb legjislacionit p\u00ebr kontabilitetin dhe pasqyrat financiare si dhe me aktet e nxjerra n\u00eb zbatim t\u00eb tij.\u201d<\/em><\/p><\/blockquote>\n\n\n\n

      Neni 7<\/strong><\/h4>\n\n\n\n

      Pas nenit 59, shtohet neni 59\/1 dhe neni 59\/2 si m\u00eb posht\u00eb vijon:<\/p>\n\n\n\n

      \u201cNeni 59\/1<\/em>
      Detyrimi p\u00ebr t\u00eb depozituar parat\u00eb (kart\u00ebmonedhat dhe monedhat) n\u00eb llogarin\u00eb bankare<\/em><\/em><\/p>\n\n\n\n

      1. Tatimpaguesi, q\u00eb l\u00ebshon fatur\u00eb, detyrohet q\u00eb t\u2019i depozitoj\u00eb n\u00eb llogarin\u00eb e vet bankare ose n\u00eb llogarin\u00eb e tij t\u00eb hapur n\u00eb institucione t\u00eb tjera financiare jobankare, q\u00eb mund t\u00eb mbajn\u00eb depozita n\u00eb p\u00ebrputhje me ligjin p\u00ebrkat\u00ebs, parat\u00eb (kart\u00ebmonedha dhe monedha) q\u00eb ka grumbulluar gjat\u00eb dit\u00ebs p\u00ebr furnizimin e mallrave apo t\u00eb sh\u00ebrbimeve, t\u00eb cilat tejkalojn\u00eb nivelin maksimal t\u00eb ark\u00ebs, n\u00eb p\u00ebrputhje me nenin 59\/2, t\u00eb k\u00ebtij ligji, dit\u00ebn e ardhshme t\u00eb pun\u00ebs, pasi maksimumi i ark\u00ebs \u00ebsht\u00eb tejkaluar.<\/em><\/p><\/blockquote><\/figure>\n\n\n\n

      2. Tatimpaguesi, q\u00eb l\u00ebshon fatur\u00eb, t\u00eb cilit i jan\u00eb bllokuar llogarit\u00eb bankare t\u00eb<\/em> biznesit p\u00ebr mospagim t\u00eb detyrimeve, nuk mund t\u00eb paguaj\u00eb me para n\u00eb dor\u00eb ose t\u00eb mbaj\u00eb para n\u00eb ark\u00eb, por duhet q\u00eb k\u00ebto para t\u2019i depozitoj\u00eb n\u00eb llogarin\u00eb bankare p\u00ebr veprimtarin\u00eb e rregullt t\u00eb biznesit menj\u00ebher\u00eb ose n\u00eb dit\u00ebn e ardhshme t\u00eb pun\u00ebs.<\/em><\/p>\n\n\n\n

      Neni 59\/2
      Limiti i ark\u00ebs<\/em><\/em><\/p>\n\n\n\n

      1. Tatimpaguesi, q\u00eb l\u00ebshon fatur\u00eb, p\u00ebrve\u00e7 n\u00eb rastet e p\u00ebrcaktuara n\u00eb pik\u00ebn 2, t\u00eb nenit 59\/1, t\u00eb k\u00ebtij ligji, mund t\u00eb mbaj\u00eb para cash (kart\u00ebmonedha dhe monedha) n\u00eb ark\u00ebn e vet n\u00eb fillim t\u00eb \u00e7do dite pune deri n\u00eb shum\u00ebn maksimale t\u00eb ark\u00ebs. Shuma e parave cash \u00ebsht\u00eb shuma fillestare e parave (kart\u00ebmonedha dhe monedha) q\u00eb tatimpaguesi mund t\u00eb ket\u00eb n\u00eb ark\u00ebn e tij n\u00eb fillim t\u00eb dit\u00ebs s\u00eb pun\u00ebs ose t\u00eb nd\u00ebrrimit t\u00eb \u00e7do operatori. Shum\u00ebn maksimale t\u00eb parave cash e p\u00ebrcakton tatimpaguesi q\u00eb l\u00ebshon fatur\u00eb, n\u00eb m\u00ebnyr\u00eb t\u00eb pavarur, duke nxjerr\u00eb nj\u00eb akt t\u00eb brendsh\u00ebm, n\u00eb p\u00ebrputhje me nevojat dhe kushtet e siguris\u00eb, por kjo nuk mund t\u00eb jet\u00eb m\u00eb shum\u00eb se maksimumi i p\u00ebrcaktuar n\u00eb pik\u00ebn 2, t\u00eb k\u00ebtij neni.<\/em><\/p><\/blockquote>\n\n\n\n

      2. Kriteri p\u00ebr p\u00ebrcaktimin e shum\u00ebs maksimale t\u00eb ark\u00ebs s\u00eb tatimpaguesit, q\u00eb<\/em> l\u00ebshon fatur\u00eb, \u00ebsht\u00eb madh\u00ebsia e tatimpaguesit q\u00eb l\u00ebshon fatur\u00eb, n\u00eb p\u00ebrputhje me legjislacionin tatimor. Bazuar n\u00eb k\u00ebt\u00eb kriter, tatimpaguesi, q\u00eb l\u00ebshon fatur\u00eb, mund t\u00eb caktoj\u00eb shum\u00ebn maksimale t\u00eb parave cash n\u00eb ark\u00eb, si m\u00eb posht\u00eb vijon:<\/em><\/p>\n\n\n\n

      a) tatimpaguesit me qarkullim vjetor, gjat\u00eb vitit t\u00eb kaluar, deri n\u00eb 2 milion\u00eb lek\u00eb, deri n\u00eb 55 000 lek\u00eb;<\/em><\/p>

      b) tatimpaguesit me qarkullim vjetor, gjat\u00eb vitit t\u00eb kaluar, mbi 2 milion\u00eb dhe deri n\u00eb 10 milion\u00eb lek\u00eb, deri n\u00eb 250 000 lek\u00eb;<\/em><\/p>

      c) tatimpaguesit me qarkullim vjetor, gjat\u00eb vitit t\u00eb kaluar, mbi 10 milion\u00eb lek\u00eb, deri n\u00eb 500 000 lek\u00eb ose 2 % t\u00eb qarkullimit vjetor t\u00eb vitit t\u00eb kaluar, cilado qoft\u00eb vlera m\u00eb e lart\u00eb.<\/em><\/p><\/blockquote><\/figure>\n\n\n\n

      N\u00eb rastet kur nj\u00eb tatimpagues fillon veprimtarin\u00eb gjat\u00eb vitit kalendarik, limiti i ark\u00ebs \u00ebsht\u00eb shuma n\u00eb p\u00ebrputhje me shkronjat \u201ca\u201d, \u201cb\u201d dhe \u201cc\u201d, t\u00eb k\u00ebsaj pike, referuar shum\u00ebs s\u00eb qarkullimit t\u00eb parashikuar deri n\u00eb fund t\u00eb vitit.<\/em><\/p>\n\n\n\n

      3. Shuma maksimale e ark\u00ebs p\u00ebrcaktohet p\u00ebr tatimpaguesin, q\u00eb l\u00ebshon fatur\u00eb, n\u00eb t\u00ebr\u00ebsi dhe brenda k\u00ebsaj shume tatimpaguesi, q\u00eb l\u00ebshon fatur\u00eb, mund t\u00eb p\u00ebrcaktoj\u00eb maksimumin e parave cash n\u00eb ark\u00eb, p\u00ebr \u00e7do nj\u00ebsi t\u00eb organizimit ose vendit t\u00eb ushtrimit t\u00eb aktivitetit t\u00eb biznesit.<\/em><\/p>\n\n\n\n

      4. Shuma maksimale cash e ark\u00ebs, sipas pik\u00ebs 2, t\u00eb k\u00ebtij neni, nuk zbatohet p\u00ebr bankat dhe institucionet e tjera financiare jobankare.<\/em><\/p>\n\n\n\n

      5. Tatimpaguesi, q\u00eb l\u00ebshon fatur\u00eb, q\u00eb kryen transaksione k\u00ebmbimi monedhe, pavar\u00ebsisht nga dispozitat e pikave 2 e 3, t\u00eb k\u00ebtij neni, mund t\u00eb p\u00ebrcaktoj\u00eb maksimumin e ark\u00ebs deri n\u00eb shum\u00ebn 1 700 000 lek\u00eb.<\/em><\/p>\n\n\n\n

      6. Tatimpaguesi, q\u00eb l\u00ebshon fatur\u00eb, detyrohet n\u00eb fillim t\u00eb \u00e7do dite pune dhe para l\u00ebshimit t\u00eb fatur\u00ebs s\u00eb par\u00eb, n\u00ebp\u00ebrmjet lidhjes elektronike (internetit) t\u00eb vendosur me administrat\u00ebn tatimore qendrore, q\u00eb e p\u00ebrdor p\u00ebr zbatimin e procedur\u00ebs s\u00eb fiskalizimit, t\u00eb paraqes\u00eb informacionin mbi shum\u00ebn fillestare t\u00eb parave cash n\u00eb ark\u00eb p\u00ebr \u00e7do pajisje elektronike t\u00eb faturimit. Tatimpaguesi duhet t\u00eb paraqes\u00eb n\u00eb t\u00eb nj\u00ebjt\u00ebn m\u00ebnyr\u00eb edhe \u00e7do ndryshim t\u00eb shum\u00ebs s\u00eb parave cash n\u00eb ark\u00eb gjat\u00eb dit\u00ebs s\u00eb pun\u00ebs.\u201d<\/em><\/p>\n\n\n\n

      Neni 8<\/strong><\/h4>\n\n\n\n

      N\u00eb nenin 61 \u201cDetyrimi i pal\u00ebve t\u00eb treta p\u00ebr t\u00eb dh\u00ebn\u00eb informacion\u201d pika 3 ndryshohet si m\u00eb posht\u00eb vijon:<\/p>\n\n\n\n

      \u201c3. Ministri p\u00ebrgjegj\u00ebs p\u00ebr financat p\u00ebrcakton me udh\u00ebzim:<\/em><\/p>\n\n\n\n

      a) m\u00ebnyr\u00ebn, koh\u00ebn dhe form\u00ebn n\u00eb t\u00eb cil\u00ebn pal\u00ebve t\u00eb treta u k\u00ebrkohet t\u00eb paraqesin informacion n\u00eb administrat\u00ebn tatimore, si dhe p\u00ebrmbajtjen e k\u00ebtij informacioni;<\/em><\/p>\n\n\n\n

      b) informacionin e caktuar q\u00eb k\u00ebrkohet t\u00eb dor\u00ebzohet n\u00eb rrug\u00eb elektronike nga pal\u00ebt e treta, n\u00eb baza periodike, sipas nj\u00eb formati t\u00eb standardizuar dhe me p\u00ebrdorimin e teknologjis\u00eb s\u00eb p\u00ebrshtatshme;<\/em><\/p>\n\n\n\n

      c) kategorit\u00eb e caktuara t\u00eb personave, t\u00eb cil\u00ebve u k\u00ebrkohet t\u00eb japin automatikisht informacion  n\u00eb lidhje me transaksionet e tyre financiare me tatimpaguesit dhe\/ose t\u00eb dh\u00ebnat q\u00eb ata mbajn\u00eb n\u00eb lidhje me tatimpaguesit, si dhe termat dhe kushtet p\u00ebr dh\u00ebnien e k\u00ebtij informacioni.\u201d<\/em><\/p>\n\n\n\n

      Neni 9<\/strong><\/h4>\n\n\n\n

      Neni 62 \u201cPersonat q\u00eb u k\u00ebrkohet t\u00eb japin informacion\u201d, ndryshohet si m\u00eb posht\u00eb:<\/p>\n\n\n\n

      \u201c 1. Administrata tatimore k\u00ebrkon \u00e7do informacion t\u00eb nevojsh\u00ebm p\u00ebr zbatimin e legjislacionit tatimor n\u00eb fuqi,  nga \u00e7do person, duke p\u00ebrfshir\u00eb, por pa u kufizuar n\u00eb sa vijon:<\/em><\/p>\n\n\n\n

      a. \u00e7do entitet, duke p\u00ebrfshir\u00eb informacionin p\u00ebr:<\/em><\/p>\n\n\n\n

      i. divident\u00ebt e paguar aksionar\u00ebve ose ortak\u00ebve;<\/em><\/p>\n\n\n\n

      ii. personat me t\u00eb cil\u00ebt personi juridik ka kryer transaksione financiare ose biznesi;<\/em><\/p>\n\n\n\n

      iii. pagesat e b\u00ebra p\u00ebr n\u00ebnkontraktor\u00ebt;<\/em><\/p>\n\n\n\n

      iv. debitor\u00ebt dhe kreditor\u00ebt;<\/em><\/p>\n\n\n\n

      b. bankat dhe institucionet financiare, duke p\u00ebrfshir\u00eb informacion mbi:<\/em><\/p>\n\n\n\n

      i. t\u00eb dh\u00ebnat e llogaris\u00eb bankare dhe gjendjet e hapjes dhe mbylljes s\u00eb k\u00ebtyre llogarive brenda nj\u00eb viti tatimor;<\/em><\/p>\n\n\n\n

      ii. pagesat e interesit;<\/em><\/p>\n\n\n\n

      iii. aktive t\u00eb tjera q\u00eb ata mbajn\u00eb n\u00eb em\u00ebr t\u00eb nj\u00eb personi;<\/em><\/p>\n\n\n\n

      iv. \u00e7do transaksion tjet\u00ebr financiar t\u00eb nevojsh\u00ebm p\u00ebr nevoja kontrolli dhe p\u00ebrcaktimi t\u00eb detyrimit tatimor;<\/em><\/p>\n\n\n\n

      c.  kompanit\u00eb e nd\u00ebrmjet\u00ebsimit ose menaxher\u00ebt e fondeve t\u00eb investimeve, p\u00ebrfshir\u00eb transaksionet e letrave me vler\u00eb ose llogarit\u00eb e menaxhimit t\u00eb aktivit\/portofolit;<\/em><\/p>\n\n\n\n

      d.  fondet e pensioneve, n\u00eb lidhje me planet e pensioneve private;<\/em><\/p>\n\n\n\n

      e.  agjent\u00ebt e pasurive t\u00eb paluajtshme, n\u00eb lidhje me transaksionet e klient\u00ebve t\u00eb tyre;<\/em><\/p>\n\n\n\n

      f. noter\u00ebt p\u00ebr noterizimin e transaksioneve t\u00eb shitblerjes s\u00eb pasurive t\u00eb paluajtshme ose t\u00eb luajtshme, ose kontratat e sh\u00ebrbimit;<\/em><\/p>\n\n\n\n

      g.  entitetet rezidente dhe jorezidente, p\u00ebr pagesat e b\u00ebra ndaj personave jorezident\u00eb;<\/em><\/p>\n\n\n\n

      h.  institucionet shtet\u00ebrore dhe punonj\u00ebsit e administrat\u00ebs shtet\u00ebrore;<\/em><\/p>\n\n\n\n

      i.  \u00e7do person n\u00eb transaksione financiare ose biznesi me nj\u00eb tatimpagues;<\/em><\/p>\n\n\n\n

      j.  donator\u00eb, organizata nd\u00ebrkomb\u00ebtare, organizata jofitimprur\u00ebse, vendase ose t\u00eb huaja, n\u00eb lidhje me pagesat e b\u00ebra ndaj tatimpaguesve p\u00ebr furnizimin e mallrave dhe sh\u00ebrbimeve;<\/em><\/p>\n\n\n\n

      k.  tregjet elektronike, nd\u00ebrfaqet elektronike dhe platformat dixhitale n\u00eb lidhje me furnitor\u00ebt, p\u00ebrdoruesit dhe transaksionet e tyre;<\/em><\/p>\n\n\n\n

      l.  bazat e t\u00eb dh\u00ebnave dhe regjistrat e t\u00eb dh\u00ebnave publike dhe private, p\u00ebrfshir\u00eb kadastr\u00ebn, regjistrin e pronar\u00ebve p\u00ebrfitues, regjistrin elektronik t\u00eb llogarive bankare dhe Qendr\u00ebn Komb\u00ebtare t\u00eb Regjistrimit, n\u00eb lidhje me t\u00eb dh\u00ebnat e tatimpaguesve q\u00eb mbahen n\u00eb to.<\/em><\/p>\n\n\n\n

      Neni 10<\/strong><\/h4>\n\n\n\n

      N\u00eb nenin 70 \u201cE drejta p\u00ebr t\u00eb nxjerr\u00eb njoftimin e vler\u00ebsimit tatimor\u201d pika 1 dhe 3 ndryshojn\u00eb si m\u00eb posht\u00eb vijon:<\/p>\n\n\n\n

      \u201c1) Drejtorit\u00eb Rajonale Tatimore, apo strukturat e tjera t\u00eb autorizuara n\u00eb Drejtorin\u00eb e P\u00ebrgjithshnme t\u00eb Tatimeve, q\u00eb mund t\u00eb kryejn\u00eb t\u00eb nj\u00ebjtat funksione me to, autorizohen t\u00eb nxjerrin njoftim vler\u00ebsimi tatimor p\u00ebr tatimpaguesit e regjistruar n\u00eb administrat\u00ebn tatimore qendrore, p\u00ebrfshir\u00eb entitetet, personat fizik\u00eb tregtar\u00eb, t\u00eb vetpunesuarit, individ\u00ebt q\u00eb kan\u00eb detyrimin p\u00ebr deklarimin e t\u00eb ardhurave individuale n\u00eb rastet kur ndaj tyre \u00ebsht\u00eb ushtruar kontroll nga strukturat p\u00ebrgjegj\u00ebse sipas procedurave t\u00eb p\u00ebrcaktuara n\u00eb kreun X t\u00eb k\u00ebtij ligji, si dhe ndaj \u00e7do personi tjet\u00ebr q\u00eb ka detyrimin p\u00ebr t\u00eb deklaruar dhe\/ose paguar tatime apo taksa sipas legjislacionit n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/em><\/p>\n\n\n\n

      3) Strukturat e menaxhimit t\u00eb taksave dhe tarifave t\u00eb nj\u00ebsive t\u00eb vetqeverisjes vendore, nxjerrin njoftim vler\u00ebsimi p\u00ebr kategorit\u00eb e detyrimeve dhe tatimpaguesve sipas legjislacionit p\u00ebr taksat dhe tarifat vendore.\u201d<\/em><\/p>\n\n\n\n

      Neni 11<\/strong><\/h4>\n\n\n\n

      Neni 71\/2 \u201cP\u00ebrdorimi i metodave alternative t\u00eb vler\u00ebsimit n\u00eb rastet e veprimeve p\u00ebr shmangien  e tatimit dhe abuzimit me parimet e ligjit tatimor\u201d ndryshohet si m\u00eb posht\u00eb vijon:<\/p>\n\n\n\n

      \u201c1. N\u00eb p\u00ebrllogaritjen e t\u00eb ardhurave dhe fitimit t\u00eb tatuesh\u00ebm, Administrata Tatimore mund t\u00eb shp\u00ebrfill\u00eb \u00e7do marr\u00ebveshje ose seri marr\u00ebveshjesh nd\u00ebrmjet tatimpaguesve, t\u00eb cilat kan\u00eb si q\u00ebllim kryesor apo nj\u00eb nd\u00ebr q\u00ebllimet kryesore sigurimin e p\u00ebrfitimeve tatimore. Marr\u00ebveshje t\u00eb tilla, p\u00ebr q\u00ebllime tatimore trajtohen duke ju referuar substanc\u00ebs s\u00eb tyre ekonomike.<\/em><\/p><\/blockquote>\n\n\n\n

      2.P\u00ebr q\u00ebllimet e paragrafit 1, “marr\u00ebveshje” apo seri marr\u00ebveshjesh\u201d n\u00ebnkupton \u00e7do transaksion, veprim, operacion, marr\u00ebveshje, grant, mir\u00ebkuptim, premtim, nd\u00ebrmarrje ose ngjarje. Nj\u00eb marr\u00ebveshje mund t\u00eb p\u00ebrb\u00ebhet nga m\u00eb shum\u00eb se nj\u00eb veprim ose pjes\u00eb veprimi.<\/em><\/p>\n\n\n\n

      3.P\u00ebr t\u00eb p\u00ebrcaktuar n\u00ebse nj\u00eb marr\u00ebveshjeje ose nj\u00eb s\u00ebr\u00eb marr\u00ebveshjesh i mungon thelbi ekonomik, Administrata Tatimore shqyrton n\u00ebse ekziston nj\u00eb ose m\u00eb shum\u00eb nga situatat e m\u00ebposhtme:<\/em><\/p>\n\n\n\n

      a) karakterizimi ligjor i hapave individual\u00eb, nga e cila p\u00ebrb\u00ebhet nj\u00eb marr\u00ebveshje, nuk \u00ebsht\u00eb n\u00eb p\u00ebrputhje me substanc\u00ebn ligjore t\u00eb marr\u00ebveshjes n\u00eb t\u00ebr\u00ebsi;<\/em><\/p>\n\n\n\n

      b) marr\u00ebveshja ose seria e marr\u00ebveshjeve zbatohet n\u00eb nj\u00eb m\u00ebnyr\u00eb e cila nuk \u00ebsht\u00eb n\u00eb pajtim me nj\u00eb sjellje t\u00eb rregullt biznesi;<\/em><\/p>\n\n\n\n

      c) marr\u00ebveshja ose seria e marr\u00ebveshjeve p\u00ebrfshin element\u00eb q\u00eb kan\u00eb efektin e kompensimit ose anulimit t\u00eb nj\u00ebra-tjetr\u00ebs;<\/em><\/p>\n\n\n\n

      d) transaksionet e lidhura jan\u00eb t\u00eb natyr\u00ebs qarkulluese;<\/em><\/p>\n\n\n\n

      e) marr\u00ebveshja ose seria e marr\u00ebveshjeve \u00e7on n\u00eb nj\u00eb p\u00ebrfitim t\u00eb konsideruesh\u00ebm tatimor, por kjo nuk reflektohet n\u00eb risqet e biznesit t\u00eb tatimpaguesit ose n\u00eb fluksin e tij monetar;<\/em><\/p>\n\n\n\n

      f) marzhi i parashikuar para tatimit \u00ebsht\u00eb i r\u00ebnd\u00ebsish\u00ebm n\u00eb krahasim me shum\u00ebn e p\u00ebrfitimit tatimor t\u00eb parashikuar.<\/em><\/p>\n\n\n\n

      4.P\u00ebr q\u00ebllim t\u00eb paragrafit 1, objektivi i nj\u00eb marr\u00ebveshjeje ose seri marr\u00ebveshjesh konsiston n\u00eb shmangien e tatimit kur, pavar\u00ebsisht t\u00eb \u00e7do q\u00ebllimi subjektiv t\u00eb tatimpaguesit, ky objektiv vjen n\u00eb kund\u00ebrshtim me objektin, arsyetimin dhe q\u00ebllimin e dispozitave tatimore q\u00eb do t\u00eb duhej t\u00eb zbatoheshin.<\/em><\/p>\n\n\n\n

      5.P\u00ebr q\u00ebllim t\u00eb paragrafit 1, nj\u00eb objektiv i caktuar duhet t\u00eb konsiderohet kritik kur \u00e7do objektiv tjet\u00ebr q\u00eb i atribuohet ose mund t’i atribuohet marr\u00ebveshjes ose seris\u00eb s\u00eb marr\u00ebveshjeve duket i pap\u00ebrfillsh\u00ebm, duke pasur parasysh t\u00eb gjitha rrethanat e rastit.<\/em><\/p>\n\n\n\n

      6.P\u00ebr t\u00eb p\u00ebrcaktuar n\u00ebse nj\u00eb marr\u00ebveshje ose nj\u00eb seri marr\u00ebveshjesh ka sjell\u00eb nj\u00eb p\u00ebrfitim tatimor n\u00eb kuptim t\u00eb paragrafit 1, Administrata Tatimore krahason shum\u00ebn e tatimit q\u00eb  detyrohet t\u00eb paguaj\u00eb nj\u00eb tatimpagues, duke marr\u00eb parasysh marr\u00ebveshjen, me shum\u00ebn q\u00eb i nj\u00ebjti tatimpagues do t\u00eb detyrohej t\u00eb paguante n\u00eb t\u00eb nj\u00ebjtat rrethana n\u00eb munges\u00ebn e nj\u00eb marr\u00ebveshjeje t\u00eb till\u00eb.<\/em><\/p>\n\n\n\n

      7.P\u00ebr q\u00ebllime t\u00eb k\u00ebtij neni, barra e prov\u00ebs i takon administrat\u00ebs tatimore.\u201d<\/em><\/em><\/p>\n\n\n\n

      Neni 12<\/strong><\/h4>\n\n\n\n

      N\u00eb nenin 80  \u201cKontrolli Tatimor\u201d,  pika 5 ndryshohet me p\u00ebrmbajtje si m\u00eb posht\u00eb:<\/p>\n\n\n\n

      \u201c5. P\u00ebr kontrollet e kryera nga administrata tatimore qendrore, autoritetin p\u00ebr t\u00eb iniciuar kontrollin tatimor e ka Drejtoria Rajonale Tatimore ose nj\u00ebsit\u00eb e tjera n\u00eb Drejtorin\u00eb e P\u00ebrgjithshme t\u00eb Tatimeve me funksione t\u00eb nj\u00ebjta me t\u00eb. P\u00ebr kontrolle q\u00eb kryhen nga struktura t\u00eb kontrollit n\u00eb Drejtorin\u00eb e P\u00ebrgjithshme, kompetenc\u00ebn p\u00ebr t\u00eb iniciuar kontrollin tatimor e ka titullari i institucionit ose i deleguari i tij. P\u00ebr kontrollet e kryera nga administrata tatimore vendore, nj\u00ebsia tatimore e qeverisjes vendore ka autoritetin p\u00ebr t\u00eb iniciuar kontroll tatimor.\u201d<\/em><\/p><\/blockquote>\n\n\n\n

      Neni 13<\/strong><\/h4>\n\n\n\n

      N\u00eb nenin 83 \u201cRaporti i kontrollit tatimor\u201d, pika 3 ndryshohet si m\u00eb posht\u00eb vijon:<\/p>\n\n\n\n

      \u201c3. Nj\u00eb kopje e raportit t\u00eb kontrollit i jepet p\u00ebr miratim Drejtorit t\u00eb Drejtoris\u00eb Rajonale Tatimore dhe nj\u00eb kopje e raportit i njoftohet tatimpaguesit. P\u00ebr kontrollet e kryera nga strukturat e Drejtoris\u00eb s\u00eb P\u00ebrgjithshme, raporti i kontrollit miratohet nga titullari i institucionit ose i deleguari i tij.\u201d<\/em><\/p>\n\n\n\n

      Neni 14<\/strong><\/h4>\n\n\n\n

      N\u00eb nenin 84 \u201cRaporti p\u00ebrfundimtar i kontrollit tatimor\u201d, pika 3 ndryshon si m\u00eb posht\u00eb:<\/p>\n\n\n\n

      \u201c3. Nj\u00eb kopje e raportit p\u00ebrfundimtar t\u00eb kontrollit tatimor dhe shum\u00ebs s\u00eb llogaritur, n\u00ebse ka, duhet t’i d\u00ebrgohet me post\u00eb tatimpaguesit dhe nj\u00eb kopje i dor\u00ebzohet Drejtoris\u00eb s\u00eb kontrollit tatimor q\u00eb ka kryer kontrollin.\u201d<\/em><\/p>\n\n\n\n

      Neni 15<\/strong><\/h4>\n\n\n\n

      N\u00eb nenin 89 \u201cNjoftimi dhe k\u00ebrkesa p\u00ebr t\u00eb paguar\u201d n\u00eb pik\u00ebn 2, shtohet fjalia me p\u00ebrmbajtje si m\u00eb posht\u00eb vijon:<\/p>\n\n\n\n

       <\/em><\/strong>\u201cTransferimi i shumave t\u00eb parave nga llogaria e tatimpaguesit, shitja\/transferimi i aktiveve ose kapitaleve t\u00eb shoq\u00ebris\u00eb n\u00eb k\u00ebt\u00eb rast kryhet vet\u00ebm n\u00eb bashk\u00ebpunim me administrat\u00ebn tatimore\u201d.<\/em><\/p>\n\n\n\n

      Neni 16<\/strong><\/h4>\n\n\n\n

      N\u00eb nenin 101 \u201cDetyrimi p\u00ebr t\u2019u paraqitur\u201d, pika 3 ndryshon si m\u00eb posht\u00eb:<\/p>\n\n\n\n

      \u201c3. Administrata tatimore duhet t\u00eb l\u00ebshoj\u00eb nj\u00eb k\u00ebrkes\u00eb thirrje me shkrim t\u00eb autorizuar nga titullari i struktur\u00ebs p\u00ebrgjegj\u00ebse t\u00eb administrat\u00ebs tatimore, p\u00ebr kontrollet e kryera nga strukturat e kontrollit tatimor n\u00eb administrat\u00ebn tatimore q\u00ebndrore, ose nga titullari i nj\u00ebsis\u00eb tatimore t\u00eb qeverisjes vendore, k\u00ebrkes\u00eb q\u00eb p\u00ebrfshin informacionin e m\u00ebposht\u00ebm:<\/em><\/p>\n\n\n\n

      1. identifikimin e struktur\u00ebs tatimore qendrore ose vendore q\u00eb nxjerr k\u00ebrkes\u00ebn p\u00ebr thirrje;<\/em><\/li>
      2. emri dhe identifikimi tatimor t\u00eb personit t\u00eb thirrur;<\/em><\/li>
      3. vendi, data dhe ora e procedur\u00ebs s\u00eb thirrjes;<\/em><\/li>
      4. l\u00ebnda e thirrjes dhe pozita e personit t\u00eb thirrur (tatimpagues, personi i tret\u00eb ose ekspert); dhe<\/em><\/li>
      5. nj\u00eb list\u00eb t\u00eb librave dhe t\u00eb dh\u00ebnave specifike, si dhe dokumentacion tjet\u00ebr q\u00eb personi duhet t\u00eb dor\u00ebzoj\u00eb.\u201d<\/em><\/li><\/ol>\n\n\n\n

        Neni 17<\/strong><\/h4>\n\n\n\n

        N\u00eb nenin 103, \u201cProcedurat p\u00ebr deklarimin e detyrimit tatimor si t\u00eb pambledhsh\u00ebm\u201d, hiqet pika 5 e tij.<\/em><\/p>\n\n\n\n

        Neni 18<\/strong><\/h4>\n\n\n\n

        N\u00eb nenin 105 \u201cStruktura dhe funksionet e nj\u00ebsive t\u00eb hetimit tatimor\u201d b\u00ebhet ndryshimi si m\u00eb posht\u00eb vijon:<\/p>\n\n\n\n

        N\u00eb pik\u00ebn 1, hiqet togfjal\u00ebshi: …  \u201cdhe zbatimi\u201d.<\/em><\/p>\n\n\n\n

        N\u00eb pik\u00ebn 2 p\u00ebrmbajtja ndryshon si vijon: <\/p>\n\n\n\n

        \u201c2. Strukturat e hetimit tatimor kan\u00eb si funksion par\u00ebsor:<\/em><\/p>\n\n\n\n

        a) mbledhjen dhe analiz\u00ebn  e informacionit tatimor;<\/em><\/p>\n\n\n\n

        b) hetimin tatimor;\u201d<\/em><\/p>\n\n\n\n

        N\u00eb pik\u00ebn 6 hiqet togfjal\u00ebshi: \u2018\u2019dhe drejtor\u00ebt e hetimit tatimor n\u00eb drejtorit\u00eb rajonale tatimore.\u2019\u2019<\/em><\/p>\n\n\n\n

        Neni 19<\/strong><\/h4>\n\n\n\n

        Pas nenit 105\/2, shtohet neni 105\/3 \u201cStruktura dhe funksionet e Drejtoris\u00eb s\u00eb Verifikimit dhe Koordinimit n\u00eb Terren\u201d <\/em>me p\u00ebrmbajtje si m\u00eb posht\u00eb:<\/p>\n\n\n\n

        \u201cNeni 105\/3<\/em><\/p>\n\n\n\n

        \u201cStruktura dhe funksionet e Drejtoris\u00eb s\u00eb Verifikimit dhe Koordinimit n\u00eb Terren\u201d<\/em><\/p>\n\n\n\n

        1. trukturat e Verifikimit dhe Koordinimit n\u00eb Terren jan\u00eb nj\u00ebsi t\u00eb specializuara zbatimi n\u00eb administrat\u00ebn tatimore qendrore;<\/em><\/li>
        2. trukturat e Verifikimit dhe Koordinimit n\u00eb Terren kan\u00eb si funksion par\u00ebsor:<\/em>
          1. batimin e masave shtr\u00ebnguese;<\/em><\/li><\/ol><\/li><\/ol>\n\n\n\n

            Neni 20<\/strong><\/h4>\n\n\n\n

            Neni 112 \u201cMungesa e ekzekutimit t\u00eb detyrimit p\u00ebr regjistrim\u201d ndryshon si m\u00eb posht\u00eb:<\/p>\n\n\n\n

            \u201cP\u00ebrve\u00e7 sanksioneve administrative, t\u00eb parashikuara n\u00eb ligje t\u00eb tjera, mosrespektimi i detyrimit p\u00ebr regjistrim apo detyrimit p\u00ebr p\u00ebrdit\u00ebsimin e t\u00eb dh\u00ebnave, d\u00ebnohet p\u00ebr \u00e7do shkelje me gjob\u00eb prej 10 000 lek\u00eb p\u00ebr personat fizik\u00eb dhe 15 000 lek\u00ebsh p\u00ebr personat juridik\u00eb.\u201d<\/em><\/p><\/blockquote>\n\n\n\n

            Neni 21<\/strong><\/h4>\n\n\n\n

            N\u00eb nenin 113  \u201cMosdeklarimi n\u00eb afat\u201d, pas shkronj\u00ebs b) shtohet shkronja c) me p\u00ebrmbajtje si m\u00eb posht\u00eb:<\/p>\n\n\n\n

            \u201c c) 3.000 lek\u00eb p\u00ebr tatimpaguesit individ\u00eb\u201d<\/em><\/p><\/blockquote><\/figure>\n\n\n\n

            Neni 22<\/strong><\/h4>\n\n\n\n

            Neni 114\/1 ndryshohet si m\u00eb posht\u00eb vijon:<\/p>\n\n\n\n

            \u201cNeni 114\/1<\/em><\/p>\n\n\n\n

            \u201cMospagimi i k\u00ebsteve t\u00eb tatimit <\/em>mbi fitimin korporativ<\/em> <\/em>and the<\/em> mbi <\/em>t\u00eb ardhurat personale<\/em>\u201d<\/em><\/p>\n\n\n\n

            \u201cMospagimi n\u00eb afat i k\u00ebsteve paraprake t\u00eb tatimit mbi fitimin korporativ dhe tatimit mbi t\u00eb ardhurat personale nga biznesi dhe vetpun\u00ebsimi, sipas ligjit \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, d\u00ebnohet me gjob\u00eb, n\u00eb mas\u00ebn 10 p\u00ebr qind t\u00eb shum\u00ebs s\u00eb k\u00ebstit p\u00ebr t\u2019u paguar plus kamat\u00ebvones\u00ebn e llogaritur p\u00ebr dit\u00ebt e vonuara, por jo m\u00eb shum\u00eb se 365 dit\u00eb.\u201d<\/em><\/p><\/blockquote><\/figure>\n\n\n\n

            Neni 23<\/strong><\/h4>\n\n\n\n

            Neni 118 \u201cMosmbajtja e sakt\u00eb e librave, regjistrave dhe dokumentacionit\u201d ndryshohet si m\u00eb posht\u00eb vijon:<\/p>\n\n\n\n

            \u201cTatimpaguesi, q\u00eb nuk arrin t\u00eb mbaj\u00eb regjistrat dhe dokumentacionin tatimor, t\u00eb k\u00ebrkuar sipas k\u00ebtij ligji, detyrohet t\u00eb paguaj\u00eb nj\u00eb gjob\u00eb me 10 000 lek\u00eb, p\u00ebr \u00e7do shkelje, n\u00eb rastet kur \u00ebsht\u00eb person fizik q\u00eb ushtron veprimtari ekonomike tregtare apo si i vetpun\u00ebsuar dhe 50 000 lek\u00eb kur \u00ebsht\u00eb person juridik.\u201d<\/em><\/p>\n\n\n\n

            Neni 24<\/strong><\/h4>\n\n\n\n

            N\u00eb nenin 119 \u201cMosdeklarimi i punonj\u00ebsve dhe fshehja e pag\u00ebs\u201d, pika 3, ndryshon  si m\u00eb posht\u00eb:<\/p>\n\n\n\n

            \u201c3. N\u00ebse nga verifikimi dhe kontrolli rezulton se tatimpaguesi ka fshehur dhe nuk ka deklaruar pag\u00ebn e sakt\u00eb t\u00eb p\u00ebrfituar nga pun\u00ebmarr\u00ebsi, si rezultat i marr\u00ebdh\u00ebnieve t\u00eb pun\u00ebsimit, pun\u00ebdh\u00ebn\u00ebsi p\u00ebrvec detyrimit p\u00ebr pagimin e shum\u00ebs s\u00eb duhur t\u00eb detyrimit tatimor dhe kontributet p\u00ebr k\u00ebt\u00eb punonj\u00ebs, t\u00eb llogaritur p\u00ebr gjith\u00eb periudh\u00ebn e provuar se \u00ebsht\u00eb kryer shkelja, d\u00ebnohet me gjob\u00eb n\u00eb mas\u00ebn:<\/em><\/p>\n\n\n\n

            \n
            \n
            \n

            200 % t\u00eb detyrimit dhe kontributit t\u00eb llogaritur\u00a0 p\u00ebr tatimpaguesit\u00a0 entitete juridike.<\/em><\/p><\/blockquote>\n\n\n\n

            100 % t\u00eb detyrimit dhe kontributit p\u00ebr t\u00eb gjith\u00eb tatimpaguesit e tjer\u00eb.\u201d\u00a0\u00a0<\/em><\/p><\/blockquote>\n\n\n\n

            <\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n

            Neni 25<\/strong><\/h4>\n\n\n\n

            Neni 121 \u201cMallrat e pashoq\u00ebruara me dokumente tatimore\u201d, ndryshon si m\u00eb posht\u00eb:<\/p>\n\n\n\n

            \u201c1. P\u00ebr tatimpaguesit, q\u00eb mbajn\u00eb n\u00eb ruajtje, p\u00ebrdorin ose transportojn\u00eb mallra t\u00eb pashoq\u00ebruara me dokumente tatimore, n\u00eb p\u00ebrputhje me dispozitat e k\u00ebtij ligji dhe t\u00eb legjislacionit n\u00eb fuqi p\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit, aplikohen d\u00ebnimet si m\u00eb posht\u00eb:<\/em><\/p>\n\n\n\n

            a) tatimpaguesit e regjistruar me p\u00ebrgjegj\u00ebsin\u00eb tatimore t\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi apo vetpun\u00ebsimi, t\u00eb cil\u00ebt nuk jan\u00eb t\u00eb regjistruar p\u00ebr TVSH-n\u00eb, dhe tatimpagues t\u00eb tjer\u00eb d\u00ebnohen me gjob\u00eb prej 25.000 lek\u00ebsh;<\/em><\/p>\n\n\n\n

            b) tatimpaguesit e regjistruar me p\u00ebrgjegj\u00ebsin\u00eb tatimore t\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi apo vetpun\u00ebsimi dhe p\u00ebr TVSH-n\u00eb, d\u00ebnohen me gjob\u00eb prej 50.000 lek\u00ebsh, por jo m\u00eb pak se vlera e TVSH-s\u00eb s\u00eb munguar;<\/em><\/p>\n\n\n\n

            c) tatimpaguesit e regjistruar me p\u00ebrgjegj\u00ebsin\u00eb tatimore t\u00eb tatimit mbi fitimin korporativ d\u00ebnohen me gjob\u00eb prej 750.000 lek\u00ebsh, por jo m\u00eb pak se vlera e TVSH-s\u00eb s\u00eb munguar;<\/em><\/p>\n\n\n\n

            d) Personi, i cili ushtron veprimtari ekonomike tregtare i paregjistruar, sipas p\u00ebrcaktimeve t\u00eb nenit 41, t\u00eb k\u00ebtij ligji, d\u00ebnohet me gjob\u00eb prej 50.000 lek\u00ebsh.<\/em><\/p>\n\n\n\n

            2. P\u00ebrcaktimi i vler\u00ebs s\u00eb TVSH-s\u00eb s\u00eb munguar b\u00ebhet nga administrata tatimore n\u00eb momentin e konstatimit t\u00eb shkeljes duke vler\u00ebsuar mallin e gjetur pa fatur\u00eb me \u00e7mimin e tregut.<\/em><\/p>\n\n\n\n

            3. P\u00ebr shkeljet e parashikuara n\u00eb pikat 1 t\u00eb k\u00ebtij neni, n\u00eb rast p\u00ebrs\u00ebritje, administrata tatimore, p\u00ebrve\u00e7 penaliteteve t\u00eb p\u00ebrcaktuara t\u00eb p\u00ebrcaktuara n\u00eb pik\u00ebn 1, kall\u00ebzon penalisht tatimpaguesin n\u00eb p\u00ebrputhje me p\u00ebrcaktimet e nenit 116, dhe 131 t\u00eb k\u00ebtij ligji.\u201d<\/em><\/p>\n\n\n\n

            Neni 26<\/strong><\/h4>\n\n\n\n

            N\u00eb nenin 123 \u201cShkeljet p\u00ebr mosl\u00ebshimin e faturave dhe t\u00eb faturave shoq\u00ebruese\u201d, shkronja a) e pik\u00ebs 3 ndryshon si m\u00eb posht\u00eb:<\/p>\n\n\n\n

            “a) gjob\u00eb prej 50.000 lek\u00eb p\u00ebr tatimpaguesit e tatimit t\u00eb mbi t\u00eb ardhurat personale nga biznesi apo vetpun\u00ebsimi; 100.000 lek\u00eb, p\u00ebr tatimpaguesit e tatimit mbi t\u00eb ardhurat personale nga biznesi apo vetpunesimi me TVSH-n\u00eb; 1.500.000 lek\u00eb, p\u00ebr tatimpaguesit e tatimit mbi fitimin korporativ;\u201d<\/em><\/p><\/blockquote><\/figure>\n\n\n\n

            Neni  27<\/strong><\/h4>\n\n\n\n

            N\u00eb nenin 124 \u201cShkeljet n\u00eb procedur\u00ebn e fiskalizimit t\u00eb faturave dhe sistemin e monitorimit t\u00eb qarkullimit\u201d, n\u00eb shkronjat a); b); dhe c) t\u00eb pik\u00ebs 1, b\u00ebhen ndryshimet si m\u00eb posht\u00eb:<\/p>\n\n\n\n

            \u201ca) tatimpaguesit e regjistruar me p\u00ebrgjegj\u00ebsin\u00eb tatimore t\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi apo vetpun\u00ebsimi, por q\u00eb nuk jan\u00eb t\u00eb regjistruar p\u00ebr TVSH-n\u00eb, dhe tatimpagues t\u00eb tjer\u00eb, d\u00ebnohen me gjob\u00eb 25 000 lek\u00eb.<\/em><\/p>\n\n\n\n

            b) tatimpaguesit e regjistruar me p\u00ebrgjegj\u00ebsin\u00eb tatimore t\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi apo vetpun\u00ebsimi dhe p\u00ebr TVSH-n\u00eb, d\u00ebnohen me gjob\u00eb prej 50 000 lek\u00eb;
            c) tatimpaguesit e regjistruar me p\u00ebrgjegj\u00ebsin\u00eb tatimore t\u00eb tatimit mbi fitimin korporativ, d\u00ebnohen me gjob\u00eb 75 000 lek\u00eb.\u201d<\/em><\/p>\n\n\n\n

            Neni 28<\/strong><\/h4>\n\n\n\n

            N\u00eb nenin 127  \u201cPengimi i kontrollit ose hetimit tatimor\u201d pikat 1 dhe 2 ndryshohen si m\u00eb posht\u00eb vijon:<\/p>\n\n\n\n

            \u201c1. Tatimpaguesi q\u00eb pengon drejtp\u00ebrdrejt ose t\u00ebrthorazi nj\u00eb kontroll tatimor ose hetim nga administrata tatimore, i n\u00ebnshtrohet nj\u00eb gjobe prej 100 000 lek\u00ebsh p\u00ebr tatimpaguesit e klasifikuar si persona fizik\u00eb tregtar\u00eb apo t\u00eb vetpun\u00ebsuar, dhe 1 000 000 lek\u00eb p\u00ebr tatimpaguesit e klasifikuar si entitete, ose individ\u00eb me pasuri t\u00eb lart\u00eb.<\/em><\/p>\n\n\n\n

            2. Masa e gjob\u00ebs, e parashikuar n\u00eb paragrafin e par\u00eb t\u00eb k\u00ebtij neni, miratohet nga Drejtori i Drejtoris\u00eb Rajonale Tatimore ose nj\u00ebsit\u00eb e ngjashme me t\u00eb, ose nga titullari i institucionit apo i deleguari prej tij p\u00ebr kontrollet e kryera nga strukturat e Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve, dhe nga titullari i nj\u00ebsis\u00eb tatimore t\u00eb qeverisjes vendore p\u00ebr tatimpaguesit q\u00eb paguajn\u00eb taksa dhe tarifa vendore.\u201d<\/em><\/p>\n\n\n\n

            Neni 2<\/strong>9<\/strong><\/h4>\n\n\n\n

            Ky ligj hyn n\u00eb fuqi 15 dit\u00eb pas botimit ne fletoren zyrtare dhe i sjell efektet nga data 1 janar 2023.<\/p>\n\n\n\n

            Source: https:\/\/konsultimipublik.gov.al\/ <\/a><\/p>\n\n\n\n

            Download:<\/p>\n\n\n\n

            Projektligj<\/a>Download<\/a><\/div>\n\n\n\n
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            Do not hesitate to 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 R O J E K T L I G J Nr._____, Dat\u00eb ____.____.2022 \u201cP\u00cbR DISA SHTESA DHE NDRYSHIME N\u00cb LIGJIN NR . 9920, DAT\u00cb 19.05.2008 \u2018P\u00cbR PROCEDURAT TATIMORE N\u00cb REPUBLIK\u00cbN E SHQIP\u00cbRIS\u00cb\u2019, I NDRYSHUAR\u201d N\u00eb mb\u00ebshtetje t\u00eb neneve 78, 83, pika 1 dhe 155 t\u00eb Kushtetut\u00ebs, me propozimin e K\u00ebshillit t\u00eb Ministrave, Kuvendi i […]<\/p>","protected":false},"author":1,"featured_media":17761,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100],"tags":[85,365,332],"class_list":["post-17757","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","tag-ndryshime-ligjore","tag-procedura-tatimore","tag-projekt-ligj"],"yoast_head":"\nProjektligj \u201cP\u00ebr disa shtesa dhe ndryshime n\u00eb ligjin nr. 9920 dat\u00eb 19.5.2008 \u201cP\u00ebr procedurat tatimore 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\u2018P\u00cbR PROCEDURAT TATIMORE N\u00cb REPUBLIK\u00cbN E SHQIP\u00cbRIS\u00cb\u2019, I NDRYSHUAR\u201d N\u00eb mb\u00ebshtetje t\u00eb neneve 78, 83, pika 1 dhe 155 t\u00eb Kushtetut\u00ebs, me propozimin e K\u00ebshillit t\u00eb Ministrave, Kuvendi i […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alprofitconsult.al\/en\/projektligj-per-disa-shtesa-dhe-ndryshime-ne-ligjin-nr-9920-date-19-5-2008-per-procedurat-tatimore-ne-republiken-e-shqiperise-i-ndryshuar\/\" \/>\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=\"2022-12-17T14:26:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-12-17T14:26:48+00:00\" \/>\n<meta property=\"og:image\" 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