{"id":18327,"date":"2023-11-22T08:20:46","date_gmt":"2023-11-22T08:20:46","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18327"},"modified":"2023-11-22T08:20:49","modified_gmt":"2023-11-22T08:20:49","slug":"udhezim-nr-29-date-16-11-2023-per-transferimin-e-cmimit-dhe-marreveshjet-e-cmimit-ne-avance","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/udhezim-nr-29-date-16-11-2023-per-transferimin-e-cmimit-dhe-marreveshjet-e-cmimit-ne-avance\/","title":{"rendered":"Udh\u00ebzim Nr. 29, dat\u00eb 16.11.2023 P\u00ebr transferimin e \u00e7mimit dhe marr\u00ebveshjet e \u00e7mimit n\u00eb avanc\u00eb"},"content":{"rendered":"

UDH\u00cbZIM<\/strong><\/p>\n\n\n\n

Nr. 29, dat\u00eb 16.11.2023<\/a><\/strong><\/p>\n\n\n\n

P\u00cbR TRANSFERIMIN E \u00c7MIMIT DHE MARR\u00cbVESHJET E \u00c7MIMIT N\u00cb AVANC\u00cb<\/strong><\/p>\n\n\n\n

N\u00eb zbatim t\u00eb nenit 102, pika 4, t\u00eb Kushtetut\u00ebs s\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb dhe nenit 70, pika 2, t\u00eb ligjit nr. 29\/2023, dat\u00eb 30.3.2023,<\/a> \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar, ministri i Financave dhe Ekonomis\u00eb,<\/p>\n\n\n\n

UDH\u00cbZON:<\/p>\n\n\n\n

1. Dispozita t\u00eb p\u00ebrgjithshme<\/strong><\/p>\n\n\n\n

Ky udh\u00ebzim p\u00ebrcakton rregullat dhe procedurat p\u00ebr administrimin dhe zbatimin e nenit 3, paragrafi 13, neneve 32\u201339 dhe nenit 44, t\u00eb ligjit nr. 29\/2023, dat\u00eb 30.3.2023, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar, k\u00ebtu e m\u00eb posht\u00eb referuar si \u201cligji\u201d.<\/p>\n\n\n\n

– TRANSFERIMI I \u00c7MIMIT<\/p>\n\n\n\n

2. Mb\u00ebshtetja tek udh\u00ebzuesit e OECD-s\u00eb p\u00ebr transferimin e \u00e7mimit<\/strong><\/p>\n\n\n\n

2.1 Ky udh\u00ebzim bazohet n\u00eb parimet e udh\u00ebzuesve t\u00eb OECD-s\u00eb (Organizata p\u00ebr Bashk\u00ebpunim Ekonomik dhe Zhvillim) \u201cP\u00ebr transferimin e \u00e7mimit p\u00ebr shoq\u00ebrit\u00eb shum\u00ebkomb\u00ebshe dhe administratat tatimore\u201d (OECD Transfer Pricing Guidelines<\/em>), t\u00eb p\u00ebrdit\u00ebsuar.<\/p>\n\n\n\n

2.2 N\u00eb rast t\u00eb ndryshimeve ose konflikteve midis udh\u00ebzuesve t\u00eb OECD-s\u00eb edhe ligjit dhe udh\u00ebzimeve shqiptare p\u00ebr tatimin mbi t\u00eb ardhurat, ligji dhe udh\u00ebzimet shqiptare do t\u00eb ken\u00eb p\u00ebrpar\u00ebsi.<\/p>\n\n\n\n

3. Transaksionet e kontrolluara<\/strong><\/p>\n\n\n\n

3.1 P\u00ebrkufizimi p\u00ebr transaksionet e kontrolluara n\u00eb nenin 32, paragrafi 2, t\u00eb ligjit, p\u00ebrfshin t\u00eb gjith\u00eb llojet e transaksioneve q\u00eb mund t\u00eb ndikojn\u00eb fitimin e tatuesh\u00ebm t\u00eb nj\u00eb tatimpaguesi, duke p\u00ebrfshir\u00eb, por pa u kufizuar n\u00eb:<\/p>\n\n\n\n

– transaksionet q\u00eb p\u00ebrfshijn\u00eb mallrat, si l\u00ebnda e par\u00eb, produkte p\u00ebrfundimtare etj.;<\/p>\n\n\n\n

– transaksionet e sh\u00ebrbimeve;<\/p>\n\n\n\n

– transaksionet q\u00eb p\u00ebrfshijn\u00eb pasurit\u00eb jomateriale, si t\u00eb drejtat e autorit, licenca, pagesat p\u00ebr p\u00ebrdorimin e patentave, markat tregtare, njohurit\u00eb etj., dhe \u00e7do pron\u00ebsi tjet\u00ebr intelektuale;<\/p>\n\n\n\n

– transaksionet financiare, q\u00eb p\u00ebrfshijn\u00eb qirat\u00eb, interesat, pagesat e garancive etj.;<\/p>\n\n\n\n

– transaksionet kapitale, q\u00eb p\u00ebrfshijn\u00eb blerjen ose shitjen e aksioneve apo investimeve t\u00eb tjera, blerjen ose shitjen e aktiveve afatgjata materiale dhe jomateriale.<\/p>\n\n\n\n

3.2 P\u00ebr q\u00ebllime t\u00eb nenit 3, paragrafi 13, t\u00eb ligjit, konsiderohet se dy persona jan\u00eb t\u00eb lidhur n\u00ebse nj\u00ebri ose t\u00eb dy personat mund t\u00eb vepronin sipas udh\u00ebzimeve, k\u00ebrkesave, sugjerimeve ose vullnetit t\u00eb personit tjet\u00ebr ose t\u00eb nj\u00eb personi t\u00eb tret\u00eb, n\u00ebse ky person:<\/p>\n\n\n\n

a) mban, ose mund t\u00eb kontrolloj\u00eb, 50% ose m\u00eb shum\u00eb t\u00eb t\u00eb drejtave t\u00eb vot\u00ebs t\u00eb personit tjet\u00ebr, i cili \u00ebsht\u00eb nj\u00eb person juridik;<\/p>\n\n\n\n

b) mund t\u00eb kontrolloj\u00eb p\u00ebrb\u00ebrjen e bordit t\u00eb drejtor\u00ebve t\u00eb personit tjet\u00ebr, i cili \u00ebsht\u00eb nj\u00eb person juridik;<\/p>\n\n\n\n

c) ka t\u00eb drejt\u00ebn t\u00eb shp\u00ebrndaj\u00eb 50% ose m\u00eb shum\u00eb t\u00eb fitimeve t\u00eb personit tjet\u00ebr;<\/p>\n\n\n\n

d) personi tjet\u00ebr \u00ebsht\u00eb i af\u00ebrm, ose pal\u00eb e lidhur me nj\u00eb t\u00eb af\u00ebrm; ose<\/p>\n\n\n\n

e) bazuar n\u00eb fakte dhe rrethana t\u00eb verifikuara, kontrollon vendimet e biznesit t\u00eb personit tjet\u00ebr.<\/p>\n\n\n\n

3.3 P\u00ebr q\u00ebllime t\u00eb k\u00ebtij udh\u00ebzimi, \u201ci af\u00ebrm\u201d n\u00ebnkupton: bashk\u00ebshort e bashk\u00ebshorte, bashk\u00ebjetues e bashk\u00ebjetuese, pasardh\u00ebs dhe paraardh\u00ebs n\u00eb shkall\u00eb t\u00eb par\u00eb.<\/p>\n\n\n\n

3.4 Barra e prov\u00ebs p\u00ebr t\u00eb v\u00ebrtetuar se dy persona jan\u00eb t\u00eb lidhur n\u00ebse nj\u00ebri ose t\u00eb dy personat mund t\u00eb vepronin sipas udh\u00ebzimeve, k\u00ebrkesave, sugjerimeve ose vullnetit t\u00eb personit tjet\u00ebr ose t\u00eb nj\u00eb personi t\u00eb tret\u00eb, i p\u00ebrket administrat\u00ebs tatimore.<\/p>\n\n\n\n

3.5 Kapitali aksionar i zot\u00ebruar nga pal\u00eb t\u00eb lidhura t\u00eb nj\u00eb personi do t\u00eb merret n\u00eb konsiderat\u00eb n\u00eb p\u00ebrcaktimin n\u00ebse ai person zot\u00ebron indirekt 50% ose m\u00eb shum\u00eb t\u00eb kapitalit aksionar n\u00eb nj\u00eb tjet\u00ebr person juridik.<\/p>\n\n\n\n

Example<\/em><\/strong>. N\u00eb qoft\u00eb se shoq\u00ebria A zot\u00ebron 60% t\u00eb aksioneve n\u00eb shoq\u00ebrin\u00eb B dhe shoq\u00ebria B zot\u00ebron 55% t\u00eb aksioneve n\u00eb shoq\u00ebrin\u00eb C, at\u00ebher\u00eb shoq\u00ebria A do t\u00eb konsiderohet se zot\u00ebron indirekt mbi 50% t\u00eb kapitalit aksionar n\u00eb shoq\u00ebrin\u00eb C.<\/em><\/p><\/blockquote>\n\n\n\n

3.6 Lista e juridiksioneve specifike p\u00ebr q\u00ebllime t\u00eb nenit 32, paragrafi 2, shkronja (\u00e7) t\u00eb ligjit, jepet n\u00eb aneksin 1 q\u00eb i bashk\u00eblidhet k\u00ebtij udh\u00ebzimi.<\/p>\n\n\n\n

4. Parimi i tregut<\/strong><\/p>\n\n\n\n

4.1 Parimi i tregut i referuar n\u00eb nenet 36 dhe 44 t\u00eb ligjit \u00ebsht\u00eb i nj\u00ebvlersh\u00ebm me parimin \u201carm\u2019s length\u201d n\u00eb nenin 9, paragrafi 1 t\u00eb Modelit t\u00eb Konvent\u00ebs Tatimore t\u00eb OECD-s\u00eb p\u00ebr t\u00eb ardhurat dhe kapitalin dhe sipas referimit n\u00eb udh\u00ebzuesit e transferimit t\u00eb \u00e7mimit t\u00eb OECD-s\u00eb (OECD TPG).<\/p>\n\n\n\n

4.2 N\u00eb p\u00ebrputhje me nenin 36, paragrafi 2 t\u00eb ligjit, zbatimi i parimit t\u00eb tregut duhet t\u00eb bazohet n\u00eb nj\u00eb krahasim t\u00eb kushteve n\u00eb transaksionet e kontrolluara me kushtet e transaksioneve t\u00eb krahasueshme t\u00eb pakontrolluara.<\/p>\n\n\n\n

5. Krahasueshm\u00ebria<\/strong><\/p>\n\n\n\n

5.1 Krahasueshm\u00ebria vler\u00ebsohet bazuar n\u00eb standardin e krahasueshm\u00ebris\u00eb t\u00eb shtjelluar n\u00eb nenin 33, paragrafi 1 dhe duke marr\u00eb n\u00eb konsiderat\u00eb pes\u00eb faktor\u00ebt e krahasueshm\u00ebris\u00eb t\u00eb specifikuar n\u00eb nenin 33, paragrafi 2 t\u00eb ligjit.<\/p>\n\n\n\n

5.2 N\u00eb analiz\u00ebn e karakteristikave t\u00eb pron\u00ebs ose sh\u00ebrbimeve t\u00eb transferuara, elementet p\u00ebrkat\u00ebse mund t\u00eb p\u00ebrfshijn\u00eb, por pa u kufizuar n\u00eb:<\/p>\n\n\n\n

a) n\u00eb rastin e mallrave: karakteristikat fizike, cil\u00ebsin\u00eb, sigurin\u00eb, disponueshm\u00ebrin\u00eb e furnizimit etj.;<\/p>\n\n\n\n

b) n\u00eb rastin e sh\u00ebrbimeve: natyr\u00ebn dhe shtrirjen e sh\u00ebrbimit, pavar\u00ebsisht n\u00ebse sh\u00ebrbimi p\u00ebrfshin ose jo eksperienca specifike, njohuri teknike ose p\u00ebrdorim t\u00eb aktiveve jomateriale etj.;<\/p>\n\n\n\n

c) n\u00eb rastin e transaksioneve t\u00eb financimit: vler\u00ebn e principalit, periudh\u00ebn, garancit\u00eb, monedh\u00ebn, aft\u00ebsin\u00eb paguese t\u00eb debitorit, sigurimin, norm\u00ebn e interesit etj.;<\/p>\n\n\n\n

d) n\u00eb rastin e aktiveve jomateriale: form\u00ebn e transaksionit (p.sh. licencim ose shitje), tipin e pron\u00ebs (p.sh. patent\u00eb, mark\u00eb tregtare ose njohuri), koh\u00ebzgjatjen dhe shkall\u00ebn e mbrojtjes, p\u00ebrfitimet e pritshme nga p\u00ebrdorimi i pasuris\u00eb etj.;<\/p>\n\n\n\n

e) n\u00eb rastin e tjet\u00ebrsimit t\u00eb aksioneve ose investimeve t\u00eb tjera: llogaria e p\u00ebrdit\u00ebsuar e kapitalit t\u00eb emetuesit, vlera aktuale e p\u00ebrfitimeve ose l\u00ebvizjeve t\u00eb parashikuara t\u00eb paras\u00eb, kuotimi i tregut p\u00ebr stokun e aksioneve n\u00eb momentin e transfert\u00ebs etj.<\/p>\n\n\n\n

5.3 N\u00eb analiz\u00ebn e funksioneve t\u00eb nd\u00ebrmarra, aktiveve t\u00eb p\u00ebrdorura dhe risqeve t\u00eb parashikuara, element\u00ebt p\u00ebrkat\u00ebs mund t\u00eb p\u00ebrfshijn\u00eb, por pa u kufizuar n\u00eb:<\/p>\n\n\n\n

a) funksionet, si: projektimi, prodhimi, montimi, k\u00ebrkimi dhe zhvillimi, sh\u00ebrbimi, blerja, shp\u00ebrndarja, marketingu, reklamimi, transportimi, financimi, menaxhimi etj.;<\/p>\n\n\n\n

b) aktivet, si: makineri dhe pajisje, p\u00ebrdorimi i aktiveve jomateriale t\u00eb vler\u00ebsuara, aktiveve financiare etj., dhe marrjen n\u00eb konsiderat\u00eb t\u00eb natyr\u00ebs s\u00eb aktiveve t\u00eb p\u00ebrdorura, si: vjet\u00ebrsia, vlera e tregut, vendndodhja, mbrojtje t\u00eb disponueshme t\u00eb s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb etj.;<\/p>\n\n\n\n

c) risqe, si: risqet e tregut, risqet e humbjes t\u00eb lidhura me investimin dhe p\u00ebrdorimin e pron\u00ebs, makinerive dhe pajisjeve, risqet e suksesit ose d\u00ebshtimit t\u00eb investimit n\u00eb k\u00ebrkim dhe zhvillim, risqet financiare si ato t\u00eb shkaktuara nga kurset e k\u00ebmbimit t\u00eb monedhave dhe ndryshueshm\u00ebria e normave t\u00eb interesit, risqet e kreditit etj.<\/p>\n\n\n\n

5.4 N\u00eb analiz\u00ebn e kushteve kontraktuale, p\u00ebrve\u00e7 parashikimeve t\u00eb Kodit Civil t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb mbi interpretimin e kontratave, nenet 681\u2013689, duhet t\u00eb nd\u00ebrmerret nj\u00eb ekzaminim p\u00ebr t\u00eb p\u00ebrcaktuar n\u00ebse sjellja e pal\u00ebve p\u00ebrputhet me kushtet e kontrat\u00ebs, ose n\u00ebse sjellja e pal\u00ebve tregon q\u00eb nuk jan\u00eb zbatuar kushtet kontraktuale, ose n\u00ebse gjendemi para nj\u00eb rasti mashtrimi. N\u00eb rastin e fundit, k\u00ebrkohen analiza t\u00eb m\u00ebtejshme p\u00ebr t\u00eb p\u00ebrcaktuar kushtet e v\u00ebrteta t\u00eb transaksionit. Kur nuk ka asnj\u00eb kontrat\u00eb t\u00eb shkruar, kushtet e transaksionit mund t\u00eb evidentohen\/konkludohen nga korrespondenca\/komunikime t\u00eb tjera nd\u00ebrmjet pal\u00ebve, sjellja e tyre dhe\/ose parimet ekonomike q\u00eb p\u00ebrgjith\u00ebsisht udh\u00ebheqin marr\u00ebdh\u00ebniet midis shoq\u00ebrive t\u00eb pavarura.<\/p>\n\n\n\n

5.5 N\u00eb analiz\u00ebn e kushteve ekonomike, element\u00ebt p\u00ebrkat\u00ebs mund t\u00eb p\u00ebrfshijn\u00eb, por pa u kufizuar n\u00eb: vendndodhjen gjeografike; madh\u00ebsin\u00eb e tregut; shtrirjen e konkurrenc\u00ebs n\u00eb tregje dhe pozitat p\u00ebrkat\u00ebse konkurruese t\u00eb bler\u00ebsve dhe shit\u00ebsve; disponueshm\u00ebrin\u00eb (pra, riskun) e mallrave dhe sh\u00ebrbimeve z\u00ebvend\u00ebsuese; nivelet e ofert\u00ebs dhe k\u00ebrkes\u00ebs s\u00eb tregut n\u00eb p\u00ebrgjith\u00ebsi dhe n\u00eb rajone t\u00eb ve\u00e7anta, fuqin\u00eb bler\u00ebse t\u00eb konsumatorit, natyr\u00ebn dhe shtrirjen e rregullimeve t\u00eb qeveris\u00eb n\u00eb treg, kostot e prodhimit (duke p\u00ebrfshir\u00eb kostot e tok\u00ebs, pun\u00ebs dhe kapitalit) kostot e transportit; nivelin e tregut (p.sh. me pakic\u00eb apo me shumic\u00eb); dhe dat\u00ebn dhe koh\u00ebn e transaksioneve.<\/p>\n\n\n\n

5.6 N\u00eb analiz\u00ebn e strategjive t\u00eb biznesit, element\u00ebt p\u00ebrkat\u00ebs mund t\u00eb p\u00ebrfshijn\u00eb, por pa u kufizuar n\u00eb strategjit\u00eb e lidhura me dep\u00ebrtimin e tregut, diversifikimin, inovacionin, zhvillimin e produktit, shmangien e riskut, ndryshimet politike etj.<\/p>\n\n\n\n

5.7 Procesi i m\u00ebposht\u00ebm, duhet t\u00eb merret n\u00eb konsiderat\u00eb n\u00eb vler\u00ebsimin e krahasueshm\u00ebris\u00eb. Gjithsesi ndjekja e k\u00ebtij procesi nuk \u00ebsht\u00eb e detyrueshme – me r\u00ebnd\u00ebsi \u00ebsht\u00eb rezultati dhe jo procesi.<\/p>\n\n\n\n

1. P\u00ebrcaktimi i viteve q\u00eb do t\u00eb mbulohen;<\/p>\n\n\n\n

2. Analiza me baz\u00eb t\u00eb gjer\u00eb e rrethanave t\u00eb tatimpaguesit;<\/p>\n\n\n\n

3. Kuptimi i transaksionit(eve) t\u00eb kontrolluar(a) n\u00ebn ekzaminim, bazuar ve\u00e7an\u00ebrisht n\u00eb nj\u00eb analiz\u00eb funksionale, n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb ndihmoj\u00eb p\u00ebr zgjedhjen e pal\u00ebs s\u00eb testuar n\u00eb p\u00ebrputhje me k\u00ebt\u00eb udh\u00ebzim (kur \u00ebsht\u00eb e nevojshme); zgjedhja e metod\u00ebs m\u00eb t\u00eb p\u00ebrshtatshme t\u00eb transferimit t\u00eb \u00e7mimit me rrethanat e rastit n\u00eb p\u00ebrputhje me k\u00ebt\u00eb udh\u00ebzim; zgjedhja e treguesit financiar q\u00eb do t\u00eb testohet (kur \u00ebsht\u00eb e nevojshme); dhe t\u00eb identifikohen faktor\u00ebt e r\u00ebnd\u00ebsish\u00ebm t\u00eb krahasueshm\u00ebris\u00eb q\u00eb duhet t\u00eb merren n\u00eb konsiderat\u00eb;<\/p>\n\n\n\n

4. Rishikimi i transaksioneve ekzistuese t\u00eb brendshme t\u00eb krahasueshme t\u00eb pakontrolluara, n\u00ebse ka;<\/p>\n\n\n\n

5. P\u00ebrcaktimi i burimeve t\u00eb disponueshme t\u00eb informacionit mbi transaksionet e jashtme t\u00eb krahasueshme, kur k\u00ebto transaksione t\u00eb jashtme t\u00eb krahasueshme jan\u00eb t\u00eb nevojshme, duke marr\u00eb n\u00eb konsiderat\u00eb besueshm\u00ebrin\u00eb e tyre relative;<\/p>\n\n\n\n

6. Zgjedhja e metod\u00ebs m\u00eb t\u00eb p\u00ebrshtatshme t\u00eb transferimit t\u00eb \u00e7mimit n\u00eb p\u00ebrputhje me k\u00ebt\u00eb udh\u00ebzim dhe, n\u00eb var\u00ebsi t\u00eb metod\u00ebs, p\u00ebrcaktimi i treguesve financiar\u00eb p\u00ebrkat\u00ebs;<\/p>\n\n\n\n

7. Identifikimi i transaksioneve potenciale t\u00eb krahasueshme: p\u00ebrcaktimi i karakteristikave kryesore q\u00eb duhet t\u00eb plot\u00ebsohen nga \u00e7do transaksion i pakontrolluar n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb konsiderohet si potencialisht i krahasuesh\u00ebm, bazuar n\u00eb faktor\u00ebt p\u00ebrkat\u00ebs t\u00eb identifikuar n\u00eb hapin 3 dhe n\u00eb p\u00ebrputhje me faktor\u00ebt e krahasueshm\u00ebris\u00eb t\u00eb specifikuar n\u00eb nenin 33, paragrafi 2 t\u00eb ligjit;<\/p>\n\n\n\n

8. P\u00ebrcaktimi dhe kryerja e veprimeve rregulluese t\u00eb krahasueshm\u00ebris\u00eb kur \u00ebsht\u00eb e nevojshme, duke marr\u00eb n\u00eb konsiderat\u00eb pik\u00ebn 6 m\u00eb posht\u00eb;<\/p>\n\n\n\n

9. Interpretimi dhe p\u00ebrdorimi i t\u00eb dh\u00ebnave t\u00eb mbledhura, p\u00ebrcaktimi i kushteve n\u00eb p\u00ebrputhje me parimet e tregut.<\/p>\n\n\n\n

6. Veprimet rregulluese t\u00eb krahasueshm\u00ebris\u00eb<\/strong><\/p>\n\n\n\n

6.1 P\u00ebr q\u00ebllime t\u00eb nenit 33, paragrafi 1, shkronja \u201cb\u201d t\u00eb ligjit, veprimet rregulluese t\u00eb krahasueshm\u00ebris\u00eb duhet t\u00eb merren n\u00eb konsiderat\u00eb vet\u00ebm n\u00ebse pritet q\u00eb ato t\u00eb rrisin besueshm\u00ebrin\u00eb e rezultateve, duke marr\u00eb parasysh konsiderata, t\u00eb tilla si:<\/p>\n\n\n\n

a) materialiteti i diferenc\u00ebs p\u00ebr t\u00eb cil\u00ebn rregullimi \u00ebsht\u00eb marr\u00eb n\u00eb konsiderat\u00eb;<\/p>\n\n\n\n

b) cil\u00ebsia e t\u00eb dh\u00ebnave q\u00eb jan\u00eb subjekt i rregullimit;<\/p>\n\n\n\n

c) q\u00ebllimi i rregullimit; dhe<\/p>\n\n\n\n

d) besueshm\u00ebria e metod\u00ebs s\u00eb p\u00ebrdorur p\u00ebr kryerjen e rregullimit.<\/p>\n\n\n\n

6.2 Veprimet rregulluese t\u00eb krahasueshm\u00ebris\u00eb mund t\u00eb p\u00ebrfshijn\u00eb, por pa u kufizuar n\u00eb to, rregullime p\u00ebr:<\/p>\n\n\n\n

a) sigurimin e q\u00ebndrueshm\u00ebris\u00eb kontab\u00ebl, p.sh. rregullime t\u00eb p\u00ebrcaktuara p\u00ebr t\u00eb eliminuar diferencat q\u00eb mund t\u00eb vijn\u00eb nga ndryshimi i praktikave kontab\u00ebl t\u00eb p\u00ebrdorura n\u00eb lidhje me transaksionet e kontrolluara dhe transaksionet e pakontrolluara;<\/p>\n\n\n\n

b) diferenca n\u00eb kapital, funksione, aktive, risqe;<\/p>\n\n\n\n

c) diferenca n\u00eb kushtet aktuale; ose<\/p>\n\n\n\n

d) diferenca midis tregjeve gjeografike.<\/p>\n\n\n\n

Example<\/em><\/strong>. Gjat\u00eb vitit 2014, shoq\u00ebria X i shiti 8 milion\u00eb, nj\u00ebsi t\u00eb produktit G shoq\u00ebris\u00eb Y, pal\u00eb e lidhur dhe 1 milion nj\u00ebsi t\u00eb t\u00eb nj\u00ebjtit produkt nj\u00eb pale t\u00eb pavarur, shoq\u00ebris\u00eb A. E vetmja diferenc\u00eb e r\u00ebnd\u00ebsishme nd\u00ebrmjet transaksioneve, duke marr\u00eb n\u00eb konsiderat\u00eb pes\u00eb faktor\u00ebt e krahasueshm\u00ebris\u00eb, t\u00eb specifikuar n\u00eb nenin 33, paragrafi 1, shkronja \u201cb\u201d, \u00ebsht\u00eb se shoq\u00ebris\u00eb Y i ofrohet nj\u00eb zbritje n\u00eb sasi prej 5%. Shoq\u00ebria A nuk bleu nj\u00eb sasi t\u00eb mjaftueshme t\u00eb nj\u00ebsive t\u00eb produktit p\u00ebr t\u00eb p\u00ebrfituar nga zbritja n\u00eb sasi. Zbritja n\u00eb sasi e ofruar shoq\u00ebris\u00eb Y \u00ebsht\u00eb n\u00eb p\u00ebrputhje me praktikat e industris\u00eb dhe kushtet kontraktuale zbulojn\u00eb se e nj\u00ebjta zbritje duhej t\u00eb ishte vendosur n\u00eb dispozicion t\u00eb shoq\u00ebris\u00eb A n\u00ebse do t\u00eb ishte bler\u00eb nj\u00eb sasi e nj\u00ebjt\u00eb me at\u00eb t\u00eb bler\u00eb nga shoq\u00ebria X. N\u00eb nj\u00eb rast t\u00eb till\u00eb, nj\u00eb veprim rregullues i krahasueshm\u00ebris\u00eb duhet t\u00eb kryhet p\u00ebr t\u00eb eliminuar efektet e k\u00ebsaj diference.<\/em><\/p><\/blockquote>\n\n\n\n

7. Burimet e informacionit t\u00eb krahasuesh\u00ebm<\/strong><\/p>\n\n\n\n

7.1 Transaksionet e krahasueshme t\u00eb pakontrolluara mund t\u00eb jen\u00eb:<\/p>\n\n\n\n

a) Transaksionet e brendshme t\u00eb krahasueshme t\u00eb pakontrolluara, t\u00eb cilat jan\u00eb transaksione t\u00eb krahasueshme t\u00eb pakontrolluara, ku nj\u00ebra nga pal\u00ebt e transaksionit t\u00eb kontrolluar \u00ebsht\u00eb gjithashtu pal\u00eb n\u00eb transaksionin e krahasuesh\u00ebm t\u00eb pakontrolluar;<\/p>\n\n\n\n

b) Transaksionet e jashtme t\u00eb krahasueshme t\u00eb pakontrolluara, t\u00eb cilat jan\u00eb transaksione t\u00eb krahasueshme t\u00eb pakontrolluara, ku asnj\u00ebra nga pal\u00ebt e transaksionit t\u00eb kontrolluar nuk \u00ebsht\u00eb pal\u00eb n\u00eb transaksionin e krahasuesh\u00ebm t\u00eb pakontrolluar.<\/p>\n\n\n\n

7.2 Nj\u00eb transaksion i pakontrolluar mund t\u00eb p\u00ebrdoret nga autoritetet tatimore p\u00ebr q\u00ebllimet e kryerjes s\u00eb nj\u00eb veprimi rregullues sipas nenit 32, paragrafi 1 t\u00eb ligjit, vet\u00ebm n\u00ebse elementet p\u00ebrkat\u00ebse t\u00eb transaksionit nuk p\u00ebrmbajn\u00eb nj\u00eb sekret tatimor dhe ka burime t\u00eb tjera informacioni p\u00ebr k\u00ebt\u00eb transaksion.<\/p>\n\n\n\n

7.3 N\u00eb munges\u00eb t\u00eb transaksioneve t\u00eb brendshme t\u00eb krahasueshme t\u00eb pakontrolluara, autoritetet tatimore do t\u00eb pranojn\u00eb p\u00ebrdorimin e transaksioneve t\u00eb huaja t\u00eb krahasueshme t\u00eb pakontrolluara me kusht q\u00eb t\u00eb analizohet ndikimi i diferencave gjeografike dhe faktor\u00ebve t\u00eb tjer\u00eb mbi treguesin financiar q\u00eb po ekzaminohet sipas metod\u00ebs s\u00eb p\u00ebrshtatshme, t\u00eb transferimit t\u00eb \u00e7mimit, dhe, kur \u00ebsht\u00eb e p\u00ebrshtatshme, t\u00eb kryhen veprime rregulluese t\u00eb krahasueshm\u00ebris\u00eb.<\/p>\n\n\n\n

7.4 N\u00eb munges\u00eb t\u00eb transaksioneve t\u00eb jashtme t\u00eb krahasueshme t\u00eb pakontrolluara, q\u00eb i p\u00ebrkasin t\u00eb nj\u00ebjtit vit fiskal si transaksioni(et) i(e) kontrolluar(a), t\u00eb disponueshme n\u00eb momentin e p\u00ebrgatitjes s\u00eb dokumentacionit t\u00eb transferimit t\u00eb \u00e7mimit t\u00eb specifikuar n\u00eb nenin 37 t\u00eb ligjit, tatimpaguesi mund t\u00eb mb\u00ebshtetet n\u00eb informacionin q\u00eb lidhet me transaksionet e jashtme t\u00eb krahasueshme t\u00eb pakontrolluara, nga periudha m\u00eb e fundit, p\u00ebr t\u00eb cil\u00ebn ky informacion \u00ebsht\u00eb i vlefsh\u00ebm, me kusht q\u00eb standardi i krahasueshm\u00ebris\u00eb n\u00eb nenin 33 t\u00eb ligjit t\u00eb jet\u00eb p\u00ebrmbushur.<\/p>\n\n\n\n

8. Metodat e transferimit t\u00eb \u00e7mimit<\/strong><\/p>\n\n\n\n

Metoda e \u00e7mimit t\u00eb krahasuesh\u00ebm t\u00eb pakontrolluar<\/strong><\/p>\n\n\n\n

8.1 \u00c7mimi \u00ebsht\u00eb treguesi financiar i duhur p\u00ebr zbatimin e metod\u00ebs s\u00eb \u00e7mimit t\u00eb krahasuesh\u00ebm t\u00eb pakontrolluar si\u00e7 p\u00ebrcaktohet n\u00eb nenin 34, paragrafi 1, shkronja \u201ca\u201d t\u00eb ligjit. Ky \u00e7mim mund t\u00eb jet\u00eb nj\u00eb shum\u00eb e specifikuar n\u00eb nj\u00eb monedhe t\u00eb dh\u00ebn\u00eb, ose nj\u00eb p\u00ebrcaktim direkt i till\u00eb si nj\u00eb norm\u00eb interesi ose tarif\u00eb e s\u00eb drejt\u00ebs s\u00eb autorit. Krahasimi i \u00e7mimit n\u00eb transaksionin e kontrolluar mund t\u00eb b\u00ebhet me \u00e7mimin e transaksionit t\u00eb krahasuesh\u00ebm t\u00eb pakontrolluar t\u00eb brendsh\u00ebm ose me \u00e7mimin e transaksionit t\u00eb krahasuesh\u00ebm t\u00eb pakontrolluar t\u00eb jasht\u00ebm, n\u00eb var\u00ebsi t\u00eb disponueshm\u00ebris\u00eb s\u00eb informacionit dhe\/ose ekzistenc\u00ebs s\u00eb k\u00ebtyre transaksioneve.<\/p>\n\n\n\n

Example<\/em><\/strong>. Supozojm\u00eb se shoq\u00ebria X prodhon produktin uj\u00eb me shishe nga i cili i shet nj\u00eb pale t\u00eb pavarur (shoq\u00ebris\u00eb A) dhe nj\u00eb pale t\u00eb lidhur (shoq\u00ebris\u00eb Y) dhe shitjet p\u00ebr t\u00eb dyja pal\u00ebt jan\u00eb uj\u00eb me shishe t\u00eb nj\u00ebjtit tip, cil\u00ebsi dhe mark\u00eb; p\u00ebrfshijn\u00eb sasi t\u00eb ngjashme; kryhen pothuajse n\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb, n\u00eb t\u00eb nj\u00ebjt\u00ebn faz\u00eb t\u00eb zinxhirit t\u00eb prodhimit\/shp\u00ebrndarjes dhe n\u00eb kushte t\u00eb ngjashme, dhe, jan\u00eb n\u00eb tregje t\u00eb krahasueshme. N\u00ebse midis transaksioneve nuk ka diferenca q\u00eb ndikojn\u00eb n\u00eb m\u00ebnyr\u00eb materiale \u00e7mimin, ose, kur k\u00ebto diferenca ekzistojn\u00eb, efekti mund t\u00eb eliminohet n\u00ebp\u00ebrmjet rregullimeve t\u00eb arsyeshme dhe t\u00eb sakta t\u00eb krahasueshm\u00ebris\u00eb, at\u00ebher\u00eb q\u00ebndrueshm\u00ebria e kushteve n\u00eb transaksionet e kontrolluara mund t\u00eb p\u00ebrcaktohet n\u00ebp\u00ebrmjet krahasimit direkt t\u00eb \u00e7mimit t\u00eb vendosur me \u00e7mimin e vendosur n\u00eb transaksionin me pal\u00ebn e pavarur.<\/em><\/p><\/blockquote>\n\n\n\n

Metoda e \u00e7mimit t\u00eb rishitjes<\/strong><\/p>\n\n\n\n

8.2 Treguesi financiar p\u00ebrkat\u00ebs p\u00ebr zbatimin e metod\u00ebs s\u00eb \u00e7mimit t\u00eb rishitjes, si\u00e7 p\u00ebrcaktohet n\u00eb nenin 34, paragrafi 1, shkronja \u201cb\u201d t\u00eb ligjit, \u00ebsht\u00eb marzhi i \u00e7mimit t\u00eb rishitjes. Ky marzh \u00ebsht\u00eb fitimi bruto (pra fitimi p\u00ebrpara zbritjeve t\u00eb shpenzimeve operative dhe t\u00eb tjera t\u00eb shitjeve), si nj\u00eb p\u00ebrqindje e t\u00eb ardhurave nga shitja e mallrave. Krahasimi i marzhit t\u00eb \u00e7mimit t\u00eb rishitjes mund t\u00eb kryhet me marzhin(et) e \u00e7mimit t\u00eb rishitjes t\u00eb transaksionit t\u00eb krahasuesh\u00ebm t\u00eb pakontrolluar t\u00eb brendsh\u00ebm ose t\u00eb transaksionit t\u00eb krahasuesh\u00ebm t\u00eb pakontrolluar t\u00eb jasht\u00ebm, n\u00eb var\u00ebsi t\u00eb disponueshm\u00ebris\u00eb s\u00eb informacionit dhe\/ose ekzistenc\u00ebs s\u00eb transaksioneve t\u00eb tilla.<\/p>\n\n\n\n

Example<\/em><\/strong>.Shoq\u00ebria X, rezidente e shtetit X, prodhon produkte elektronike duke p\u00ebrdorur teknologjin\u00eb q\u00eb ajo ka zhvilluar dhe i shet k\u00ebto produkte tek nj\u00eb pal\u00eb e lidhur me t\u00eb, shoq\u00ebria Y, e cila \u00ebsht\u00eb rezidente e shtetit Y. Shoq\u00ebria Y e shp\u00ebrndan produktin n\u00eb tregun e shtetit Y tek pal\u00eb t\u00eb pavarura dhe nuk nd\u00ebrmerr ndonj\u00eb funksion t\u00eb r\u00ebnd\u00ebsish\u00ebm p\u00ebr shtimin e vler\u00ebs. Nj\u00eb k\u00ebrkim p\u00ebr shp\u00ebrndar\u00ebsit e krahasuesh\u00ebm t\u00eb pavarur, t\u00eb cil\u00ebt operojn\u00eb n\u00eb shtetin Y, identifikoi 7 shp\u00ebrndar\u00ebs t\u00eb pavarur me marzhe t\u00eb \u00e7mimit t\u00eb rishitjes q\u00eb varionin nga 39% n\u00eb 46%. Nj\u00eb analiz\u00eb krahasueshm\u00ebrie zbulon se nuk ka diferenca t\u00eb r\u00ebnd\u00ebsishme t\u00eb cilat do t\u00eb ndikonin n\u00eb m\u00ebnyr\u00eb materiale marzhin e \u00e7mimit t\u00eb rishitjes. P\u00ebr rrjedhoj\u00eb, duke supozuar se metoda e \u00e7mimit t\u00eb rishitjes \u00ebsht\u00eb metoda m\u00eb e p\u00ebrshtatshme, n\u00ebse shoq\u00ebria Y fiton nj\u00eb marzh t\u00eb \u00e7mimit t\u00eb rishitjes nga 39% n\u00eb 46%, mund t\u00eb konkludohet se kushtet e transaksionit(ve) t\u00eb kontrolluar (p.sh. shitja e produkteve nga shoq\u00ebria X tek shoq\u00ebria Y) jan\u00eb n\u00eb p\u00ebrputhje me parimin e tregut.<\/em><\/p><\/blockquote>\n\n\n\n

Metoda \u201ckosto plus\u201d<\/strong><\/p>\n\n\n\n

8.3 Treguesi financiar p\u00ebrkat\u00ebs p\u00ebr aplikimin e metod\u00ebs \u201ckosto plus\u201d, si\u00e7 p\u00ebrcaktohet n\u00eb nenin 34, paragrafi 1, shkronja \u201cc\u201d t\u00eb ligjit, \u00ebsht\u00eb kosto plus marzhin e k\u00ebrkuar. Marzhi i k\u00ebrkuar i \u201ckostos plus\u201d p\u00ebrcaktohet si marzhi mbi kostot direkte dhe indirekte, por jo kostot operative. Kur aplikohet metoda kosto plus \u00ebsht\u00eb shum\u00eb e r\u00ebnd\u00ebsishme t\u00eb aplikohet nj\u00eb marzh i k\u00ebrkuar i kostos plus i krahasuesh\u00ebm me nj\u00eb baz\u00eb kosto t\u00eb krahasueshme (p.sh. duke p\u00ebrfshir\u00eb t\u00eb nj\u00ebjtat tipa t\u00eb kostove direkte dhe indirekte). Krahasimi i marzhit t\u00eb k\u00ebrkuar t\u00eb kostos plus mund t\u00eb b\u00ebhet me marzhin e k\u00ebrkuar t\u00eb kostos plus n\u00eb transaksionet e krahasueshme t\u00eb pakontrolluara t\u00eb brendshme ose n\u00eb transaksionet e krahasueshme t\u00eb pakontrolluara t\u00eb jashtme, n\u00eb var\u00ebsi t\u00eb disponueshm\u00ebris\u00eb s\u00eb informacionit dhe\/ose ekzistenc\u00ebs s\u00eb transaksioneve t\u00eb tilla.<\/p>\n\n\n\n

Example<\/em><\/strong>.Shoq\u00ebria X, rezidente n\u00eb shtetin X, prodhon rroba bazuar n\u00eb specifikimet e dh\u00ebna nga nj\u00eb pal\u00eb e lidhur me t\u00eb, shoq\u00ebria Y, e cila \u00ebsht\u00eb rezidente n\u00eb shtetin Y. Dizenjot e p\u00ebrdorura nga shoq\u00ebria X jepen nga shoq\u00ebria Y me kushtin q\u00eb shoq\u00ebria Y mund t\u2019i p\u00ebrdor\u00eb k\u00ebto dizenjo vet\u00ebm p\u00ebr t\u00eb prodhuar nj\u00eb num\u00ebr t\u00eb caktuar nj\u00ebsish t\u00eb cilat m\u00eb pas blihen nga shoq\u00ebria Y me kushtin e plot\u00ebsimit t\u00eb standardit t\u00eb cil\u00ebsis\u00eb. Nj\u00eb k\u00ebrkim p\u00ebr prodhuesit e krahasuesh\u00ebm t\u00eb pavarur q\u00eb operojn\u00eb n\u00eb shtetin X identifikoi 5 prodhues t\u00eb pavarur me marzhe kosto plus q\u00eb variojn\u00eb nga 20% n\u00eb 25%. Nj\u00eb analiz\u00eb krahasueshm\u00ebrie tregon se nuk ka diferenca t\u00eb r\u00ebnd\u00ebsishme t\u00eb cilat do t\u00eb ndikonin n\u00eb m\u00ebnyr\u00eb materiale marzhin. P\u00ebr rrjedhoj\u00eb, duke supozuar se metoda \u201ckosto plus\u201d \u00ebsht\u00eb metoda m\u00eb e p\u00ebrshtatshme, n\u00ebse shoq\u00ebria X aplikon nj\u00eb marzh t\u00eb k\u00ebrkuar t\u00eb kostos plus nga 20% n\u00eb 25% (me nj\u00eb baz\u00eb t\u00eb krahasueshme kostoje) at\u00ebher\u00eb mund t\u00eb konkludohet se kushtet e transaksionit(ve) t\u00eb kontrolluar (p.sh. shitja e rrobave nga shoq\u00ebria X tek shoq\u00ebria Y) jan\u00eb n\u00eb p\u00ebrputhje me parimin e tregut.<\/em><\/p><\/blockquote>\n\n\n\n

Metoda<\/strong> e marzhit neto t\u00eb transaksionit<\/strong><\/p>\n\n\n\n

8.4 Treguesi financiar i p\u00ebrshtatsh\u00ebm p\u00ebr aplikimin e metod\u00ebs s\u00eb marzhit neto t\u00eb transaksionit, si\u00e7 p\u00ebrcaktohet n\u00eb nenin 34, paragrafi 1, shkronja \u201c\u00e7\u201d t\u00eb ligjit, \u00ebsht\u00eb fitimi neto mbi nj\u00eb baz\u00eb t\u00eb p\u00ebrshtatshme. Treguesit financiar\u00eb gjat\u00eb aplikimit t\u00eb metod\u00ebs s\u00eb marzhit neto t\u00eb transaksionit mund t\u00eb p\u00ebrfshijn\u00eb, por pa u kufizuar n\u00eb:<\/p>\n\n\n\n

a) raportin e fitimit neto (p\u00ebrpara interesave dhe taksave) ndaj shitjeve;<\/p>\n\n\n\n

b) raportin e fitimit neto (p\u00ebrpara interesave dhe taksave) ndaj kostove totale (duke p\u00ebrfshir\u00eb kostot direkte, indirekte dhe operative);<\/p>\n\n\n\n

c) raportin e fitimit neto p\u00ebrpara taksave ndaj kapitalit aksionar;<\/p>\n\n\n\n

d) raportin e fitimit neto p\u00ebrpara interesave dhe taksave ndaj aktiveve.<\/p>\n\n\n\n

P\u00ebrzgjedhja e treguesit financiar duhet t\u00eb jet\u00eb n\u00eb p\u00ebrputhje me analiz\u00ebn e krahasueshm\u00ebris\u00eb, duke p\u00ebrfshir\u00eb analiz\u00ebn funksionale. P\u00ebr shembull, fitimi neto (p\u00ebrpara interesave dhe taksave) ndaj treguesit financiar t\u00eb shitjeve p\u00ebrdoret gjer\u00ebsisht kur transaksioni i kontrolluar \u00ebsht\u00eb blerja e pasuris\u00eb materiale nga pala e testuar e cila m\u00eb pas i shitet pal\u00ebve t\u00eb pavarura, dhe fitimi neto (p\u00ebrpara interesave dhe taksave) ndaj kostos totale p\u00ebrdoret gjer\u00ebsisht kur transaksioni i kontrolluar \u00ebsht\u00eb ofrimi i sh\u00ebrbimeve nga pala e testuar p\u00ebr nj\u00eb pal\u00eb t\u00eb lidhur. N\u00eb p\u00ebrcaktimin e fitimit neto duhet treguar kujdes p\u00ebr t\u00eb p\u00ebrjashtuar \u00e7do t\u00eb ardhur ose shpenzim t\u00eb jasht\u00ebzakonsh\u00ebm.<\/p>\n\n\n\n

Kur zbatohet metoda e marzhit neto t\u00eb transaksionit \u00ebsht\u00eb e r\u00ebnd\u00ebsishme t\u00eb sigurohet q\u00eb treguesi financiar \u00ebsht\u00eb p\u00ebrcaktuar n\u00eb nj\u00eb m\u00ebnyr\u00eb t\u00eb krahasueshme p\u00ebr transaksionet e krahasueshme t\u00eb kontrolluara dhe t\u00eb pakontrolluara. Krahasimi i marzhit neto me nj\u00eb baz\u00eb t\u00eb p\u00ebrshtatshme mund t\u00eb b\u00ebhet me marzhin neto t\u00eb baz\u00ebs s\u00eb p\u00ebrshtatshme n\u00eb transaksionet e krahasueshme t\u00eb pakontrolluara t\u00eb brendshme ose n\u00eb transaksionet e krahasueshme t\u00eb pakontrolluara t\u00eb jashtme, n\u00eb var\u00ebsi t\u00eb disponueshm\u00ebris\u00eb s\u00eb informacionit dhe\/ose ekzistenc\u00ebs s\u00eb transaksioneve t\u00eb tilla.<\/p>\n\n\n\n

Shembulli 1<\/em><\/strong>. Supozojm\u00eb se shoq\u00ebria X, rezidente n\u00eb shtetin X, i ofron sh\u00ebrbime t\u00eb teknologjis\u00eb s\u00eb informacionit nj\u00eb pale t\u00eb lidhur me t\u00eb, shoq\u00ebris\u00eb Y, rezidente n\u00eb shtetin Y. Nj\u00eb k\u00ebrkim p\u00ebr ofruesit e krahasuesh\u00ebm t\u00eb pavarur t\u00eb sh\u00ebrbimeve q\u00eb operojn\u00eb n\u00eb shtetin X identifikoi 9 ofrues t\u00eb pavarur t\u00eb sh\u00ebrbimeve t\u00eb teknologjis\u00eb s\u00eb informacionit me marzh mbi koston totale (p.sh. nj\u00eb raport i fitimit neto (p\u00ebrpara interesave dhe taksave) ndaj kostove totale (direkte, indirekte dhe operative) q\u00eb variojn\u00eb nga 6% n\u00eb 9%. Nj\u00eb analiz\u00eb krahasueshm\u00ebrie tregon se nuk ka diferenca t\u00eb r\u00ebnd\u00ebsishme t\u00eb cilat do t\u00eb ndikonin n\u00eb m\u00ebnyr\u00eb materiale marzhin ndaj kostove totale. P\u00ebr rrjedhoj\u00eb, duke supozuar se metoda e marzhit neto t\u00eb transaksioneve q\u00eb p\u00ebrdor nj\u00eb tregues financiar bazuar n\u00eb kosto, \u00ebsht\u00eb metoda m\u00eb e p\u00ebrshtatshme, n\u00ebse shoq\u00ebria X aplikon nj\u00eb marzh ndaj kostove totale nga 6% n\u00eb 9%, ndaj kostove q\u00eb lidhen me ofrimin e sh\u00ebrbimeve t\u00eb teknologjis\u00eb s\u00eb informacionit tek Shoq\u00ebria Y, at\u00ebher\u00eb mund t\u00eb konkludohet se kushtet e transaksionit(ve) t\u00eb kontrolluar (p.sh. sh\u00ebrbimi i faturuar nga Shoq\u00ebria X tek Shoq\u00ebria Y) jan\u00eb n\u00eb p\u00ebrputhje me parimin e tregut.<\/em><\/p><\/blockquote>\n\n\n\n

Shembulli 2<\/em><\/strong>. Shoq\u00ebria X, rezidente n\u00eb shtetin X, prodhon produkte kancelarie duke p\u00ebrdorur teknologjin\u00eb dhe mark\u00ebn tregtare q\u00eb ka zhvilluar vet\u00eb dhe i shet k\u00ebto produkte te nj\u00eb pal\u00eb e lidhur me t\u00eb, shoq\u00ebria Y, e cila \u00ebsht\u00eb rezidente n\u00eb shtetin Y. Shoq\u00ebria Y shp\u00ebrndan pajisjet e pal\u00ebvizshme n\u00eb tregun e shtetit Y te pal\u00eb t\u00eb pavarura dhe nuk nd\u00ebrmerr ndonj\u00eb funksion t\u00eb r\u00ebnd\u00ebsish\u00ebm p\u00ebr shtimin e vler\u00ebs. Nj\u00eb k\u00ebrkim p\u00ebr shp\u00ebrndar\u00ebsit e krahasuesh\u00ebm t\u00eb pavarur q\u00eb operojn\u00eb n\u00eb shtetin Y identifikoi 6 shp\u00ebrndar\u00ebs t\u00eb pavarur me fitim neto (p\u00ebrpara interesave dhe taksave) ndaj shkall\u00ebs s\u00eb shitjeve q\u00eb variojn\u00eb nga 2% n\u00eb 5%. Nj\u00eb analiz\u00eb krahasueshm\u00ebrie tregon se nuk ka diferenca t\u00eb r\u00ebnd\u00ebsishme t\u00eb cilat do t\u00eb ndikonin n\u00eb m\u00ebnyr\u00eb material fitimin neto (p\u00ebrpara interesave dhe taksave) ndaj shkall\u00ebs s\u00eb shitjeve. P\u00ebr rrjedhoj\u00eb, duke supozuar se metoda e marzhit neto, duke p\u00ebrdorur nj\u00eb tregues financiar bazuar n\u00eb shitje, \u00ebsht\u00eb metoda m\u00eb e p\u00ebrshtatshme, n\u00ebse shoq\u00ebria Y merr nj\u00eb fitim neto (p\u00ebrpara interesave dhe taksave) ndaj shkall\u00ebs s\u00eb shitjeve nga 2% n\u00eb 5%, at\u00ebher\u00eb mund t\u00eb konkludohet se kushtet e transaksionit(ve) t\u00eb kontrolluar (p.sh. shitjet e produkteve nga shoq\u00ebria X tek shoq\u00ebria Y) jan\u00eb n\u00eb p\u00ebrputhje me parimin e tregut.<\/em><\/p><\/blockquote>\n\n\n\n

Metoda e ndarjes s\u00eb fitimit<\/strong><\/p>\n\n\n\n

8.5 Kur zbatohet metoda e ndarjes s\u00eb fitimit, si\u00e7 p\u00ebrcaktohet n\u00eb nenin 34, paragrafi 1 t\u00eb ligjit, n\u00ebnparagrafi \u201cd\u201d, kur \u00ebsht\u00eb e mundur t\u00eb p\u00ebrcaktohet q\u00ebndrueshm\u00ebria me parimin e tregut, p\u00ebr disa nga funksionet e kryera nga pal\u00ebt n\u00eb lidhje me transaksionin(et) e kontrolluar(a) q\u00eb p\u00ebrdorin nj\u00ebr\u00ebn nga metodat e transferimit t\u00eb \u00e7mimit t\u00eb p\u00ebrshkruara, n\u00eb nenin 34, paragrafi 1, n\u00ebnparagraf\u00ebt \u201ca\u201d-\u201dd\u201d t\u00eb ligjit, metoda e ndarjes s\u00eb fitimit p\u00ebr transaksionet do t\u00eb aplikohet bazuar n\u00eb fitimin (ose humbjen) e p\u00ebrbashk\u00ebt t\u00eb mbetur q\u00eb rezulton kur k\u00ebto funksione shp\u00ebrblehen n\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb. N\u00eb shp\u00ebrndarjen e fitimit (ose humbjes) s\u00eb mbetur, kriteri i p\u00ebrdorur p\u00ebr t\u00eb arritur nj\u00eb shp\u00ebrndarje n\u00eb p\u00ebrputhje me parimin e tregut do t\u00eb varet nga faktet dhe rrethanat e rastit, duke marr\u00eb n\u00eb konsiderat\u00eb se kriteri (ose faktori i shp\u00ebrndarjes) duhet t\u00eb bazohet n\u00eb t\u00eb dh\u00ebna objektive (p.sh. shitjet n\u00eb pal\u00eb t\u00eb pavarura ose shpenzimet e paguara pal\u00ebve t\u00eb pavarura) dhe jo t\u00eb dh\u00ebna t\u00eb lidhura me transaksionet e kontrolluara (p.sh. shitjet te pal\u00ebt e lidhura) dhe duhet, sa m\u00eb shum\u00eb q\u00eb t\u00eb jet\u00eb e mundur, t\u00eb mb\u00ebshtetet n\u00eb t\u00eb dh\u00ebna t\u00eb krahasueshme, t\u00eb dh\u00ebna t\u00eb brendshme, ose t\u00eb dyja.<\/p>\n\n\n\n

8.6 Kur nuk \u00ebsht\u00eb e mundur t\u00eb p\u00ebrcaktohet nj\u00eb shp\u00ebrblim q\u00eb \u00ebsht\u00eb n\u00eb p\u00ebrputhje me parimin e tregut p\u00ebr disa nga funksionet e kryera nga pal\u00ebt n\u00eb lidhje me transaksionin e kontrolluar, metoda e ndarjes s\u00eb fitimit mund t\u00eb zbatohet bazuar n\u00eb nj\u00eb analiz\u00eb t\u00eb kontributit.<\/p>\n\n\n\n

Metoda t\u00eb tjera<\/strong><\/p>\n\n\n\n

8.7 N\u00eb p\u00ebrputhje me nenin 34, paragrafi 2 t\u00eb ligjit, nj\u00eb tatimpagues mundet q\u00eb n\u00eb rrethana t\u00eb caktuara t\u00eb zbatoj\u00eb nj\u00eb metod\u00eb t\u00eb transferimit t\u00eb \u00e7mimit t\u00eb ndryshme nga ndonj\u00eb nga metodat e aprovuara, t\u00eb tilla si p\u00ebr shembull, nj\u00eb aktualizim t\u00eb flukseve t\u00eb paras\u00eb ose teknika vler\u00ebsimi.<\/p>\n\n\n\n

9. P\u00ebrzgjedhja e metod\u00ebs s\u00eb transferimit t\u00eb \u00e7mimit<\/strong><\/p>\n\n\n\n

9.1 P\u00ebr q\u00ebllime t\u00eb nenit 34, paragrafi 1 t\u00eb ligjit, metoda m\u00eb e p\u00ebrshtatshme p\u00ebr transferimin e \u00e7mimit do t\u00eb p\u00ebrzgjidhet duke marr\u00eb n\u00eb konsiderat\u00eb kriteret e m\u00ebposhtme:<\/p>\n\n\n\n

a) Fuqit\u00eb dhe dob\u00ebsit\u00eb p\u00ebrkat\u00ebse t\u00eb metodave t\u00eb aprovuara t\u00eb transferimit t\u00eb \u00e7mimit;<\/p>\n\n\n\n

b) P\u00ebrshtatshm\u00ebria e nj\u00eb metode t\u00eb aprovuar t\u00eb transferimit t\u00eb \u00e7mimit n\u00eb funksion t\u00eb natyr\u00ebs s\u00eb transaksionit t\u00eb kontrolluar, p\u00ebrcaktohet ve\u00e7an\u00ebrisht n\u00ebp\u00ebrmjet nj\u00eb analize t\u00eb funksioneve t\u00eb kryera nga \u00e7do shoq\u00ebri n\u00eb transaksionin e rregulluar (duke marr\u00eb n\u00eb konsiderat\u00eb asetet e p\u00ebrdorura dhe risqet e marra p\u00ebrsip\u00ebr);<\/p>\n\n\n\n

c) Disponueshm\u00ebria e informacionit t\u00eb besuesh\u00ebm t\u00eb nevojsh\u00ebm p\u00ebr zbatimin e metod\u00ebs s\u00eb zgjedhur t\u00eb transferimit t\u00eb \u00e7mimit dhe\/ose metodave t\u00eb tjera; dhe<\/p>\n\n\n\n

d) Shkall\u00ebn e krahasueshm\u00ebris\u00eb midis transaksioneve t\u00eb kontrolluara dhe t\u00eb pakontrolluara, duke p\u00ebrfshir\u00eb besueshm\u00ebrin\u00eb e rregullimeve t\u00eb krahasueshm\u00ebris\u00eb, n\u00ebse ka, q\u00eb mund t\u00eb k\u00ebrkohen p\u00ebr t\u00eb eliminuar diferencat midis tyre.<\/p>\n\n\n\n

9.2 Sipas nenit 34, paragrafi 3 t\u00eb ligjit, nj\u00eb tatimpaguesi nuk i k\u00ebrkohet t\u00eb p\u00ebrcaktoj\u00eb p\u00ebrputhshm\u00ebrin\u00eb e kushteve t\u00eb nj\u00eb transaksioni t\u00eb kontrolluar me parimin e tregut duke aplikuar m\u00eb shum\u00eb se nj\u00eb metod\u00eb. K\u00ebrkesa sipas nenit 34 \u00ebsht\u00eb q\u00eb p\u00ebrputhshm\u00ebria me parimin e tregut duhet t\u00eb arrihet duke zbatuar metod\u00ebn m\u00eb t\u00eb p\u00ebrshtatshme. Megjithat\u00eb tatimpaguesi ka t\u00eb drejt\u00eb t\u00eb kryq\u00ebzoj\u00eb ose t\u00eb mb\u00ebshtes\u00eb zbatimin e metod\u00ebs m\u00eb t\u00eb p\u00ebrshtatshme n\u00ebp\u00ebrmjet zbatimit t\u00eb nj\u00eb ose m\u00eb shum\u00eb prej metodave shtes\u00eb t\u00eb transferimit t\u00eb \u00e7mimit.<\/p>\n\n\n\n

9.3 Kur nj\u00eb tatimpagues ka zbatuar nj\u00ebr\u00ebn nga metodat e transferimit t\u00eb \u00e7mimit t\u00eb p\u00ebrcaktuar n\u00eb nenin 34, paragrafi 1, sipas nenit 34, paragrafi 4 t\u00eb ligjit, kontrolli i autoriteteve tatimore p\u00ebr faktin n\u00ebse kushtet e transaksionit t\u00eb kontrolluar jan\u00eb n\u00eb p\u00ebrputhje me parimin e tregut, do t\u00eb bazohet n\u00eb metod\u00ebn e transferimit t\u00eb \u00e7mimit t\u00eb zbatuar nga tatimpaguesi, p\u00ebrve\u00e7se n\u00ebse provohet nga autoriteti tatimor se metoda e zbatuar nga tatimpaguesi nuk \u00ebsht\u00eb metoda m\u00eb e p\u00ebrshtatshme.<\/p>\n\n\n\n

10. P\u00ebrzgjedhja e pal\u00ebs s\u00eb testuar<\/strong><\/p>\n\n\n\n

10.1 N\u00eb aplikimin e metod\u00ebs \u201ckosto plus\u201d, metod\u00ebs s\u00eb \u00e7mimit t\u00eb rishitjes ose metod\u00ebs s\u00eb marzhit neto t\u00eb transaksionit, \u00ebsht\u00eb e r\u00ebnd\u00ebsishme t\u00eb p\u00ebrzgjidhet nj\u00eb pal\u00eb e testuar. Pala e testuar duhet t\u00eb jet\u00eb pal\u00eb n\u00eb transaksionin e kontrolluar p\u00ebr t\u00eb cilin treguesi financiar po testohet.<\/p>\n\n\n\n

10.2 P\u00ebrzgjedhja e pal\u00ebs s\u00eb testuar duhet t\u00eb jet\u00eb n\u00eb p\u00ebrputhje me analiz\u00ebn funksionale t\u00eb transaksionit(ve) t\u00eb kontrolluar. Si rregull i p\u00ebrgjithsh\u00ebm, pala e testuar \u00ebsht\u00eb pal\u00eb n\u00eb transaksionin e kontrolluar p\u00ebr t\u00eb cilin nj\u00ebra nga metodat e transferimit t\u00eb \u00e7mimit n\u00eb nenin 34, paragrafi 1 t\u00eb ligjit, mund t\u00eb zbatohet n\u00eb m\u00ebnyr\u00ebn m\u00eb t\u00eb besueshme dhe p\u00ebr t\u00eb cil\u00ebn transaksionet m\u00eb t\u00eb besueshme t\u00eb krahasueshme t\u00eb pakontrolluara mund t\u00eb identifikohen, p.sh. m\u00eb shpesh ajo do t\u00eb jet\u00eb pala q\u00eb ka funksionet m\u00eb pak komplekse n\u00eb lidhje me transaksionet e kontrolluara dhe nuk kontribuon me ndonj\u00eb aset jomaterial t\u00eb vlefsh\u00ebm.<\/p>\n\n\n\n

10.3 P\u00ebrdorimi i nj\u00eb pale t\u00eb testuar t\u00eb huaj, p\u00ebr shembull nj\u00eb pal\u00eb e testuar q\u00eb nuk \u00ebsht\u00eb tatimpaguese shqiptare, do t\u00eb pranohet nga autoritetet tatimore, me kusht q\u00eb t\u00eb jen\u00eb p\u00ebrmbushur k\u00ebrkesat e m\u00ebposhtme:<\/p>\n\n\n\n

a) metoda e zbatuar e transferimit t\u00eb \u00e7mimit t\u00eb jet\u00eb nj\u00ebra nga metodat e aprovuara t\u00eb transferimit t\u00eb \u00e7mimit q\u00eb \u00ebsht\u00eb metoda m\u00eb e p\u00ebrshtatshme e transferimit t\u00eb \u00e7mimit;<\/p>\n\n\n\n

b) pala e testuar t\u00eb jet\u00eb p\u00ebrzgjedhur n\u00eb p\u00ebrputhje me k\u00ebt\u00eb pik\u00eb; dhe<\/p>\n\n\n\n

c) tatimpaguesi vendos n\u00eb dispozicion t\u00eb autoriteteve tatimore informacionin e mjaftuesh\u00ebm n\u00eb lidhje me pal\u00ebn e testuar n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb lejoj\u00eb nj\u00eb vler\u00ebsim ku kushtet e transaksioneve t\u00eb kontrolluara t\u00eb jen\u00eb n\u00eb p\u00ebrputhje me parimin e tregut.<\/p>\n\n\n\n

11. Llojet specifike t\u00eb transaksioneve<\/strong><\/p>\n\n\n\n

Transaksionet e sh\u00ebrbimit<\/strong><\/p>\n\n\n\n

11.1 Nj\u00eb pages\u00eb p\u00ebr nj\u00eb transaksion t\u00eb kontrolluar, q\u00eb \u00ebsht\u00eb ofrimi ose marrja e nj\u00eb sh\u00ebrbimi, do t\u00eb konsiderohet n\u00eb p\u00ebrputhje me parimin e tregut kur:<\/p>\n\n\n\n

a) \u00ebsht\u00eb paguar p\u00ebr nj\u00eb sh\u00ebrbim q\u00eb \u00ebsht\u00eb dh\u00ebn\u00eb n\u00eb fakt;<\/p>\n\n\n\n

b) sh\u00ebrbimi ofron, ose kur pritej t\u00eb ofronte p\u00ebr marr\u00ebsin, nj\u00eb vler\u00eb ekonomike ose tregtare p\u00ebr t\u00eb p\u00ebrmir\u00ebsuar pozicionin e tij tregtar;<\/p>\n\n\n\n

c) \u00ebsht\u00eb paguar p\u00ebr nj\u00eb sh\u00ebrbim q\u00eb nj\u00eb pal\u00eb e pavarur n\u00eb rrethana t\u00eb krahasueshme do t\u00eb kishte qen\u00eb e gatshme t\u00eb paguante p\u00ebr t\u00eb n\u00ebse do t\u00eb kryhej nga nj\u00eb pal\u00eb e pavarur, ose do ta kishte kryer p\u00ebr vete; dhe<\/p>\n\n\n\n

d) vlera e tij korrespondon me vler\u00ebn p\u00ebr t\u00eb cil\u00ebn duhet t\u00eb ishte r\u00ebn\u00eb dakord midis pal\u00ebve t\u00eb pavarura p\u00ebr sh\u00ebrbime t\u00eb krahasueshme n\u00eb rrethana t\u00eb krahasueshme.<\/p>\n\n\n\n

11.2 Kur \u00ebsht\u00eb e mundur t\u00eb identifikohen sh\u00ebrbimet specifike t\u00eb ofruara nga nj\u00ebra pal\u00eb tek tjetra, p\u00ebrcaktimi n\u00ebse sh\u00ebrbimi i paguar \u00ebsht\u00eb n\u00eb p\u00ebrputhje me parimin e tregut, do t\u00eb b\u00ebhet p\u00ebr \u00e7do sh\u00ebrbim specifik.<\/p>\n\n\n\n

11.3 Kur sh\u00ebrbime t\u00eb ve\u00e7anta ofrohen nga nj\u00ebra pal\u00eb p\u00ebr pal\u00eb t\u00eb ndryshme t\u00eb lidhura dhe jo p\u00ebr ndonj\u00eb pal\u00eb t\u00eb pavarur, dhe nuk \u00ebsht\u00eb e mundur t\u00eb identifikohen sh\u00ebrbimet specifike t\u00eb ofruara secil\u00ebs, sh\u00ebrbimi total i paguar do t\u00eb shp\u00ebrndahet, nd\u00ebrmjet pal\u00ebve t\u00eb lidhura q\u00eb p\u00ebrfitojn\u00eb ose presin t\u00eb p\u00ebrfitojn\u00eb nga sh\u00ebrbimet, sipas kritereve t\u00eb arsyeshme t\u00eb shp\u00ebrndarjes. P\u00ebr q\u00ebllime t\u00eb k\u00ebsaj dispozite, kriteret e shp\u00ebrndarjes do t\u00eb shihen si t\u00eb arsyeshme kur ato bazohen mbi nj\u00eb variab\u00ebl ose variabla q\u00eb:<\/p>\n\n\n\n

a) marrin n\u00eb konsiderat\u00eb natyr\u00ebn e sh\u00ebrbimeve, rrethanat n\u00eb t\u00eb cilat ato ofrohen dhe p\u00ebrfitimet e marra ose q\u00eb pritej t\u00eb merreshin nga pal\u00ebt p\u00ebr t\u00eb cilat sh\u00ebrbimi ishte menduar;<\/p>\n\n\n\n

b) lidhen ekskluzivisht me transaksione t\u00eb pakontrolluara, m\u00eb shum\u00eb se sa me transaksione t\u00eb kontrolluara; dhe<\/p>\n\n\n\n

c) jan\u00eb t\u00eb mundshme p\u00ebr t\u00eb qen\u00eb t\u00eb matsh\u00ebm n\u00eb nj\u00eb m\u00ebnyr\u00eb t\u00eb arsyeshme dhe t\u00eb besueshme.<\/p>\n\n\n\n

Transaksionet q\u00eb p\u00ebrfshijn\u00eb asete jomateriale<\/strong><\/p>\n\n\n\n

11.4 Zbatimi i parimit t\u00eb tregut p\u00ebr transaksionet e kontrolluara q\u00eb p\u00ebrfshijn\u00eb licencat, shitjet ose transferta t\u00eb tjera t\u00eb pronave t\u00eb paluajtshme do t\u00eb marr\u00eb n\u00eb konsiderat\u00eb si perspektiv\u00ebn e transferuesit t\u00eb pron\u00ebs, ashtu dhe perspektiv\u00ebn e marr\u00ebsit, duke p\u00ebrfshir\u00eb n\u00eb ve\u00e7anti \u00e7mimin n\u00eb t\u00eb cilin pal\u00eb t\u00eb krahasueshme t\u00eb pavarura do t\u00eb ishin t\u00eb gatshme t\u00eb transferonin pron\u00ebn dhe vler\u00ebn dhe dobishm\u00ebrin\u00eb e pron\u00ebs jomateriale t\u00eb marr\u00ebsit n\u00eb biznesin e tij.<\/p>\n\n\n\n

11.5 N\u00eb vler\u00ebsimin e krahasueshm\u00ebris\u00eb n\u00eb p\u00ebrputhje me nenin 33 t\u00eb ligjit, p\u00ebr nj\u00eb transaksion q\u00eb p\u00ebrfshin licencimin, shitjen ose transferime t\u00eb tjera t\u00eb pronave t\u00eb paluajtshme, duhet t\u2019i kushtohet v\u00ebmendje \u00e7do faktori t\u00eb ve\u00e7ant\u00eb t\u00eb r\u00ebnd\u00ebsish\u00ebm p\u00ebr krahasueshm\u00ebrin\u00eb e transaksioneve t\u00eb kontrolluara dhe t\u00eb pakontrolluara, duke p\u00ebrfshir\u00eb:<\/p>\n\n\n\n

a) p\u00ebrfitime t\u00eb pritshme nga pasuria jomateriale;<\/p>\n\n\n\n

b) \u00e7do kufizim gjeografik n\u00eb ushtrimin e t\u00eb drejtave t\u00eb pron\u00ebs jomateriale;<\/p>\n\n\n\n

c) karakteri ekskluziv ose joekskluziv i t\u00eb drejtave t\u00eb transferuara; dhe<\/p>\n\n\n\n

d) n\u00ebse marr\u00ebsi ka t\u00eb drejt\u00eb t\u00eb marr\u00eb pjes\u00eb n\u00eb zhvillime t\u00eb m\u00ebtejshme t\u00eb pron\u00ebs jomateriale nga transferuesi.<\/p>\n\n\n\n

12. Rregullimi i transferimit t\u00eb \u00e7mimit<\/strong><\/p>\n\n\n\n

12.1 Nj\u00eb rregullim sipas nenit 32, paragrafi 1 t\u00eb ligjit do t\u00eb kryhet nga autoritetet tatimore vet\u00ebm me miratimin me shkrim t\u00eb drejtorit t\u00eb Drejtoris\u00eb Rajonale Tatimore.<\/p>\n\n\n\n

12.2 Sipas nenit 32, paragrafi 1 dhe nenit 36 t\u00eb ligjit, kur treguesi financiar q\u00eb rrjedh nga transaksioni(et) i(e) kontrolluar(a) \u00ebsht\u00eb jasht\u00eb gam\u00ebs s\u00eb tregut, autoriteti tatimor mund t\u00eb kryej\u00eb nj\u00eb rregullim t\u00eb fitimit t\u00eb tatuesh\u00ebm t\u00eb tatimpaguesit p\u00ebr ta barazuar treguesin financiar me median\u00ebn e gam\u00ebs s\u00eb tregut, p\u00ebrve\u00e7se n\u00ebse autoriteti tatimor ose tatimpaguesi provon se rrethanat e rastit garantojn\u00eb rregullimin n\u00eb nj\u00eb pik\u00eb t\u00eb ndryshme t\u00eb gam\u00ebs s\u00eb tregut.<\/p>\n\n\n\n

12.3 Mediana e gam\u00ebs s\u00eb tregut \u00ebsht\u00eb 50-t\u00eb p\u00ebrqind\u00ebshi i rezultateve q\u00eb rrjedh nga transaksionet e krahasueshme t\u00eb pakontrolluara q\u00eb formojn\u00eb gam\u00ebn e tregut.<\/p>\n\n\n\n

P\u00ebr k\u00ebt\u00eb q\u00ebllim, 50-t\u00eb p\u00ebrqind\u00ebshi \u00ebsht\u00eb rezultati m\u00eb i ul\u00ebt i till\u00eb q\u00eb 50 p\u00ebr qind e rezultateve jan\u00eb n\u00ebn vler\u00ebn e k\u00ebtij rezultati. Gjithsesi, n\u00ebse ekzakt\u00ebsisht 50 p\u00ebr qind e rezultateve jan\u00eb n\u00eb ose n\u00ebn nj\u00eb rezultat, at\u00ebher\u00eb 50-t\u00eb p\u00ebrqind\u00ebshi \u00ebsht\u00eb i barabart\u00eb me kuptimin aritmetik t\u00eb atij rezultati dhe rezultati pasardh\u00ebs m\u00eb i lart\u00eb i derivuar nga transaksionet e krahasueshme t\u00eb pakontrolluara.<\/p>\n\n\n\n

Shembulli 1<\/em><\/strong><\/p>

N\u00ebse gama e tregut p\u00ebrb\u00ebhet nga 7 rezultate, mediana do t\u00eb jet\u00eb rezultati i kat\u00ebrt kur k\u00ebto rezultate renditen sipas rendit rrit\u00ebs. N\u00ebse k\u00ebto rezultate jan\u00eb, p\u00ebr shembull, 2.8%, 2.9%, 2.9%, 3.0% 3.1%, 3.6% dhe 3.7%, mediana do t\u00eb jet\u00eb 3.0%.<\/em><\/p><\/blockquote>\n\n\n\n

Shembulli 2<\/em><\/strong><\/p>

N\u00ebse gama e tregut p\u00ebrb\u00ebhet nga 8 rezultate, mediana do t\u00eb jet\u00eb mesatarja e rezultatit t\u00eb kat\u00ebrt dhe t\u00eb pest\u00eb, kur k\u00ebto rezultate renditen sipas rendit rrit\u00ebs. N\u00ebse k\u00ebto rezultate jan\u00eb, p\u00ebr shembull, 5.8%, 5.9%, 5.9%, 6.0% 7.1%, 7.6%, 7.7% dhe 7.7%, mediana do t\u00eb jet\u00eb 6.55% ((6.0%+7.1%)\/2).<\/em><\/p><\/blockquote>\n\n\n\n

12.4 N\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb provohet se rrethanat e rastit garantojn\u00eb rregullimin n\u00eb nj\u00eb pik\u00eb t\u00eb gam\u00ebs s\u00eb tregut t\u00eb ndryshme nga mediana, tatimpaguesi ose autoriteti tatimor, n\u00eb var\u00ebsi t\u00eb rastit se cili \u00ebsht\u00eb duke k\u00ebrkuar rregullimin n\u00eb nj\u00eb pik\u00eb t\u00eb ndryshme t\u00eb gam\u00ebs s\u00eb tregut, merr barr\u00ebn e prov\u00ebs, p\u00ebr t\u00eb provuar p\u00ebrse bazuar n\u00eb fakte dhe rrethana specifike t\u00eb rastit, rregullimi n\u00eb k\u00ebt\u00eb pik\u00eb tjet\u00ebr do t\u00eb reflektoj\u00eb m\u00eb mir\u00eb zbatimin e parimit t\u00eb tregut.<\/p>\n\n\n\n

12.5 Kontrolli i autoriteteve tatimore i nj\u00eb transaksioni t\u00eb kontrolluar duhet zakonisht t\u00eb bazohet n\u00eb transaksionin e nd\u00ebrmarr\u00eb aktualisht nga pal\u00ebt dhe q\u00eb \u00ebsht\u00eb strukturuar prej tyre. N\u00eb kryerjen e rregullimeve sipas nenit 36, paragrafi 3 t\u00eb ligjit, autoritetet tatimore nuk duhet t\u00eb anashkalojn\u00eb transaksionin aktual t\u00eb nd\u00ebrmarr\u00eb ose t\u00eb z\u00ebvend\u00ebsojn\u00eb transaksione t\u00eb tjera, p\u00ebrve\u00e7se n\u00eb raste p\u00ebrjashtimore, kur:<\/p>\n\n\n\n

a) thelbi ekonomik i transaksionit t\u00eb kontrolluar ndryshon nga forma e tij;<\/p>\n\n\n\n

b) rregullimet e kryera n\u00eb lidhje me transaksionin e kontrolluar, t\u00eb para n\u00eb t\u00ebr\u00ebsin\u00eb e tyre, ndryshojn\u00eb nga ato t\u00eb cilat do t\u00eb ishin pranuar nga pal\u00eb t\u00eb pavarura q\u00eb veprojn\u00eb n\u00eb nj\u00eb m\u00ebnyr\u00eb tregtare racionale dhe struktura aktuale praktikisht pengon autoritetin tatimor t\u00eb p\u00ebrcaktoj\u00eb p\u00ebrputhshm\u00ebrin\u00eb e parimit t\u00eb tregut.<\/p>\n\n\n\n

13. Rregullimet korresponduese<\/strong><\/p>\n\n\n\n

13.1 K\u00ebrkesa nga nj\u00eb tatimpagues p\u00ebr nj\u00eb rregullim korrespondues n\u00eb p\u00ebrputhje me nenin 38 duhet t\u00eb b\u00ebhet me shkrim n\u00eb Drejtorin\u00eb Rajonale Tatimore dhe duhet t\u00eb p\u00ebrfshij\u00eb informacionin e nevojsh\u00ebm p\u00ebr autoritetin tatimor p\u00ebr shqyrtimin e p\u00ebrputhshm\u00ebris\u00eb s\u00eb rregullimit t\u00eb kryer nga administrata tatimore e vendit tjet\u00ebr me parimin e tregut, duke p\u00ebrfshir\u00eb:<\/p>\n\n\n\n

a) emrin, adres\u00ebn e regjistruar dhe, kur \u00ebsht\u00eb e aplikueshme, emrin(at) tregtar t\u00eb pal\u00ebs s\u00eb lidhur dhe detajet e regjistrimit;<\/p>\n\n\n\n

b) vitin(et) n\u00eb t\u00eb cilin(\u00ebt) transaksionet e rregulluara kan\u00eb ndodhur;<\/p>\n\n\n\n

c) vler\u00ebn e rregullimit p\u00ebrkat\u00ebs t\u00eb k\u00ebrkuar dhe vlerat e rregullimeve t\u00eb kryera nga administrata tatimore e partner\u00ebve t\u00eb marr\u00ebveshjes tatimore;<\/p>\n\n\n\n

d) v\u00ebrtetimin e rezidenc\u00ebs tatimore t\u00eb pal\u00ebs s\u00eb lidhur, p\u00ebr shembull nj\u00eb let\u00ebr ose certifikat\u00eb rezidence e l\u00ebshuar nga administrata tatimore e vendit t\u00eb partnerit t\u00eb marr\u00ebveshjes tatimore;<\/p>\n\n\n\n

e) v\u00ebrtetimin e rregullimit t\u00eb kryer nga administrata tatimore e partnerit t\u00eb marr\u00ebveshjes tatimore dhe baza p\u00ebr rregullim, p\u00ebr shembull nj\u00eb kopje e vler\u00ebsimit dhe analiz\u00ebs mb\u00ebshtet\u00ebse dhe detaje t\u00eb \u00e7do apelimi administrativ ose procedure gjyq\u00ebsore t\u00eb nd\u00ebrmarr\u00eb, kur \u00ebsht\u00eb e aplikueshme;<\/p>\n\n\n\n

f) detaje t\u00eb faktor\u00ebve t\u00eb krahasueshm\u00ebris\u00eb, metod\u00ebn e aplikuar t\u00eb transferimit t\u00eb \u00e7mimit etj.;<\/p>\n\n\n\n

g) konfirmimin se pala e lidhur nuk do t\u00eb ndjek\u00eb, ose nuk ka mund\u00ebsi t\u00eb ndjek\u00eb, asnj\u00eb rekurs t\u00eb m\u00ebtejsh\u00ebm sipas ligjit t\u00eb vendit t\u00eb partnerit t\u00eb marr\u00ebveshjes tatimore, q\u00eb mund t\u00eb rezultoj\u00eb n\u00eb rregullimin e kryer nga administrata tatimore e partnerit t\u00eb marr\u00ebveshjes tatimore q\u00eb zvog\u00eblohet ose anulohet;<\/p>\n\n\n\n

h) \u00e7do informacion tjet\u00ebr q\u00eb mund t\u00eb jet\u00eb i r\u00ebnd\u00ebsish\u00ebm p\u00ebr t\u00eb ekzaminuar p\u00ebrputhshm\u00ebrin\u00eb e rregullimit me parimin e tregut.<\/p>\n\n\n\n

13.2 K\u00ebrkesa duhet t\u00eb kryhet n\u00eb p\u00ebrputhje me dispozitat e marr\u00ebveshjes p\u00ebrkat\u00ebse p\u00ebr eliminimin e tatimeve t\u00eb dyfishta dhe procedurave dhe afateve kohore t\u00eb r\u00ebna dakord nd\u00ebrmjet autoriteteve kompetente p\u00ebr zbatimin e marr\u00ebveshjes.<\/p>\n\n\n\n

13.3 Drejtori i Drejtoris\u00eb Rajonale Tatimore, brenda 3 muajve nga data e marrjes s\u00eb k\u00ebrkes\u00ebs q\u00eb plot\u00ebson kushtet e m\u00ebsip\u00ebrme, do t\u00eb njoftoj\u00eb tatimpaguesin n\u00ebse rregullimet korresponduese t\u00eb k\u00ebrkuara do t\u00eb kryhen ose jo, pjes\u00ebrisht ose t\u00ebr\u00ebsisht, n\u00eb p\u00ebrputhje me nenin 38 t\u00eb ligjit.<\/p>\n\n\n\n

13.4 Kur drejtori i Drejtoris\u00eb Rajonale Tatimore, n\u00eb p\u00ebrputhje me afatin e p\u00ebrcaktuar n\u00eb pik\u00ebn 13.3, ka refuzuar k\u00ebrkes\u00ebn e tatimpaguesit p\u00ebr nj\u00eb rregullim korrespondues, pjes\u00ebrisht ose t\u00ebr\u00ebsisht, arsyeja p\u00ebr k\u00ebt\u00eb vendim duhet t\u2019i d\u00ebrgohet tatimpaguesit me shkrim. K\u00ebto arsye mund t\u00eb p\u00ebrfshijn\u00eb, por pa u kufizuar n\u00eb:<\/p>\n\n\n\n

a) k\u00ebrkesa e b\u00ebr\u00eb nuk p\u00ebrmbushte kushtet e pik\u00ebs 13;<\/p>\n\n\n\n

b) tatimpaguesi nuk ka arritur t\u00eb vendos\u00eb n\u00eb dispozicion t\u00eb autoriteteve tatimore informacionin e nevojsh\u00ebm p\u00ebr ta, p\u00ebr t\u00eb ekzaminuar p\u00ebrputhshm\u00ebrin\u00eb e rregullimit me parimin e tregut;<\/p>\n\n\n\n

c) autoriteti tatimor, bazuar n\u00eb vler\u00ebsimin e tij t\u00eb informacionit q\u00eb i \u00ebsht\u00eb v\u00ebn\u00eb n\u00eb dispozicion, \u00ebsht\u00eb i mendimit se rregullimi i kryer nga administrata tatimore e vendit tjet\u00ebr nuk \u00ebsht\u00eb n\u00eb p\u00ebrputhje me parimin e tregut, dhe jep nj\u00eb shpjegim p\u00ebr k\u00ebt\u00eb efekt.<\/p>\n\n\n\n

13.5 K\u00ebrkesa e tatimpaguesit p\u00ebr nj\u00eb rregullim korrespondues n\u00eb p\u00ebrputhje me nenin 38 t\u00eb ligjit, nuk i kufizon t\u00eb drejtat e tatimpaguesit p\u00ebr t\u00eb k\u00ebrkuar \u00e7lirim nga tatimi i dyfisht\u00eb n\u00eb p\u00ebrputhje me dispozitat e marr\u00ebveshjes tatimore t\u00eb aplikueshme (p.sh. n\u00ebp\u00ebrmjet procedurave t\u00eb marr\u00ebveshjeve t\u00eb p\u00ebrbashk\u00ebta).<\/p>\n\n\n\n

14. Njoftimi p\u00ebr transaksionet e kontrolluara<\/strong><\/p>\n\n\n\n

14.1 Sipas nenit 37, paragrafi 2 t\u00eb ligjit, tatimpaguesit e p\u00ebrfshir\u00eb n\u00eb transaksione t\u00eb kontrolluara (duke p\u00ebrfshir\u00eb tepricat e huave), t\u00eb cilat n\u00eb total, brenda periudh\u00ebs raportuese kalojn\u00eb 50,000,000 (pes\u00ebdhjet\u00eb milion\u00eb) lek\u00eb, duhet t\u00eb plot\u00ebsojn\u00eb dhe dor\u00ebzojn\u00eb n\u00eb drejtorin\u00eb rajonale tatimore n\u00eb t\u00eb cil\u00ebn jan\u00eb t\u00eb regjistruar, nj\u00eb \u201cNjoftim vjetor p\u00ebr transaksionet e kontrolluara\u201d. N\u00eb p\u00ebrcaktimin e transaksioneve totale, t\u00eb ardhurat dhe shpenzimet nuk mund t\u00eb p\u00ebrjashtohen.<\/p>\n\n\n\n

14.2 Forma dhe p\u00ebrmbajtja e \u201cNjoftimit vjetor p\u00ebr transaksionet e kontrolluara\u201d specifikohet n\u00eb aneksin 2 q\u00eb i bashk\u00eblidhet k\u00ebtij udh\u00ebzimi. Ai mund t\u00eb dor\u00ebzohet dorazi bashk\u00eb me bilancin dhe pasqyrat financiare, ose n\u00eb rrug\u00eb elektronike, si\u00e7 k\u00ebrkohet nga autoriteti tatimore.<\/p>\n\n\n\n

14.3 Afati p\u00ebr dor\u00ebzimin e \u201cNjoftimit vjetor p\u00ebr transaksionet e kontrolluara\u201d \u00ebsht\u00eb data e p\u00ebrcaktuar p\u00ebr dor\u00ebzimin e \u201cFormularit t\u00eb deklarimit dhe pages\u00ebs s\u00eb tatimit mbi fitimin\u201d.<\/p>\n\n\n\n

15. Dokumentacioni p\u00ebr transferimin e \u00e7mimit<\/strong><\/p>\n\n\n\n

15.1 Neni 37 i ligjit k\u00ebrkon q\u00eb tatimpaguesit t\u00eb p\u00ebrgatisin dhe paraqesin informacion t\u00eb mjaftuesh\u00ebm dhe analiza p\u00ebr t\u00eb verifikuar q\u00eb kushtet e transaksioneve t\u00eb tyre t\u00eb kontrolluara jan\u00eb n\u00eb p\u00ebrputhje me parimin e tregut, pra kan\u00eb barr\u00ebn e prov\u00ebs fillestare p\u00ebr t\u00eb v\u00ebrtetuar se kushtet n\u00eb transaksionet e tyre t\u00eb kontrolluara jan\u00eb n\u00eb p\u00ebrputhje me parimin e tregut t\u00eb tatimpaguesit. Kjo barr\u00eb do t\u00eb konsiderohet e p\u00ebrfunduar kur tatimpaguesi t\u00eb ket\u00eb p\u00ebrgatitur dokumentacionin e transferimit t\u00eb \u00e7mimit n\u00eb p\u00ebrputhje me k\u00ebt\u00eb udh\u00ebzim.<\/p>\n\n\n\n

15.2 Kur nj\u00eb tatimpagues ka p\u00ebrgatitur dokumentacionin n\u00eb p\u00ebrputhje me k\u00ebt\u00eb udh\u00ebzim dhe e ka paraqitur n\u00eb autoritetin tatimor brenda 45 dit\u00ebve nga data e k\u00ebrkes\u00ebs s\u00eb b\u00ebr\u00eb, ky tatimpagues do t\u00eb p\u00ebrjashtohet nga penaliteti i vendosur sipas nenit 115\/1, paragrafi 3 t\u00eb ligjit nr. 9920, dat\u00eb 19.5.2008, \u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, t\u00eb ndryshuar. P\u00ebrgatitja dhe paraqitja e dokumentacionit t\u00eb transferimit t\u00eb \u00e7mimit nuk do t\u00eb ndaloj\u00eb autoritetin tatimor p\u00ebr t\u00eb b\u00ebr\u00eb nj\u00eb rregullim p\u00ebr efekt t\u00eb transferimit t\u00eb \u00e7mimit sipas nenit 32, paragrafi 1 t\u00eb ligjit, kur autoriteti tatimor mund t\u00eb provoj\u00eb se kushtet e transaksionit(ve) t\u00eb kontrolluar nuk jan\u00eb n\u00eb p\u00ebrputhje me parimin e tregut.<\/p>\n\n\n\n

15.3 Dokumentacioni i transferimit t\u00eb \u00e7mimit duhet t\u00eb p\u00ebrfshij\u00eb sa vijon:<\/p>\n\n\n\n

a) P\u00ebrmbledhje t\u00eb operacioneve t\u00eb biznesit t\u00eb tatimpaguesit (historia, zhvillimet e fundit dhe nj\u00eb p\u00ebrshkrim t\u00eb p\u00ebrgjithsh\u00ebm t\u00eb tregjeve p\u00ebrkat\u00ebse t\u00eb referenc\u00ebs) dhe skem\u00ebn organizative (detaje t\u00eb grupit n\u00eb t\u00eb cilin tatimpaguesi \u00ebsht\u00eb an\u00ebtar (duke p\u00ebrfshir\u00eb detajet e t\u00eb gjith\u00eb an\u00ebtar\u00ebve t\u00eb grupit, form\u00ebn ligjore t\u00eb tyre dhe p\u00ebrqindjet e tyre t\u00eb pjes\u00ebmarrjes) dhe struktur\u00ebn operative t\u00eb grupit (duke p\u00ebrfshir\u00eb nj\u00eb p\u00ebrshkrim t\u00eb p\u00ebrgjithsh\u00ebm t\u00eb rolit q\u00eb secili an\u00ebtar i grupit ka n\u00eb lidhje me aktivitetet e grupit, si t\u00eb lidhura me transaksionin(et) e kontrolluar(a);<\/p>\n\n\n\n

b) P\u00ebrshkrimin e transaksionit(eve) t\u00eb kontrolluar(a), duke p\u00ebrfshir\u00eb analiz\u00ebn e faktor\u00ebve t\u00eb krahasueshm\u00ebris\u00eb t\u00eb specifikuar n\u00eb nenin 33, paragrafi 2 t\u00eb ligjit, dhe detaje t\u00eb politikave t\u00eb zbatuara t\u00eb transferimit t\u00eb \u00e7mimit (at\u00ebher\u00eb kur \u00ebsht\u00eb e nevojshme);<\/p>\n\n\n\n

c) Shpjegimin e p\u00ebrzgjedhjes s\u00eb metod\u00ebs(ave) m\u00eb t\u00eb p\u00ebrshtatshme t\u00eb transferimit t\u00eb \u00e7mimit, dhe, at\u00ebher\u00eb kur \u00ebsht\u00eb e nevojshme, t\u00eb treguesit financiar;<\/p>\n\n\n\n

d) Analiz\u00ebn e krahasueshm\u00ebris\u00eb, duke p\u00ebrfshir\u00eb: p\u00ebrshkrimin e procesit t\u00eb kryer p\u00ebr t\u00eb identifikuar transaksionet e krahasueshme t\u00eb pakontrolluara; shpjegimin e baz\u00ebs p\u00ebr refuzimin e ndonj\u00eb transaksioni potencial t\u00eb brendsh\u00ebm t\u00eb krahasuesh\u00ebm t\u00eb pakontrolluar (kur \u00ebsht\u00eb e zbatueshme); p\u00ebrshkrimin e transaksioneve t\u00eb krahasueshme t\u00eb pakontrolluara; analiz\u00ebn e krahasueshm\u00ebris\u00eb s\u00eb transaksionit(eve) t\u00eb kontrolluar(a) dhe transaksioneve t\u00eb krahasueshme t\u00eb pakontrolluara (duke marr\u00eb n\u00eb konsiderat\u00eb nenin 33 t\u00eb ligjit); dhe detajimin dhe shpjegimet e \u00e7do rregullimi t\u00eb kryer t\u00eb krahasueshm\u00ebris\u00eb;<\/p>\n\n\n\n

e) Shpjegimin e \u00e7do analize ekonomike dhe projekti mb\u00ebshtet\u00ebs;<\/p>\n\n\n\n

f) Detaje mbi \u00e7do marr\u00ebveshje paraprake t\u00eb \u00e7mimit, ose marr\u00ebveshje t\u00eb ngjashme n\u00eb vende t\u00eb tjera, t\u00eb zbatueshme n\u00eb transaksionet e kontrolluara;<\/p>\n\n\n\n

g) Konkluzionin p\u00ebr p\u00ebrputhshm\u00ebrin\u00eb e kushteve t\u00eb transaksioneve t\u00eb kontrolluara me parimin e tregut, duke p\u00ebrfshir\u00eb detajet e \u00e7do rregullimi t\u00eb kryer p\u00ebr arritjen e p\u00ebrputhshm\u00ebris\u00eb;<\/p>\n\n\n\n

h) \u00c7do informacion tjet\u00ebr q\u00eb mund t\u00eb ket\u00eb nj\u00eb ndikim material n\u00eb p\u00ebrcaktimin e p\u00ebrputhshm\u00ebris\u00eb s\u00eb tatimpaguesit me parimin e tregut n\u00eb lidhje me transaksionet e kontrolluara.<\/p>\n\n\n\n

15.4 Dokumentacioni i transferimit t\u00eb \u00e7mimit i p\u00ebrgatitur sipas k\u00ebrkesave t\u00eb detajuara n\u00eb Kodin e Sjelljes t\u00eb Bashkimit Evropian (BE) dhe anekset p\u00ebrkat\u00ebse t\u00eb tij mbi dokumentacionin e transferimit t\u00eb \u00e7mimit p\u00ebr shoq\u00ebrit\u00eb e lidhura, t\u00eb miratuara nga rezoluta 2006\/c176\/01, e dat\u00ebs 27 qershor 2006, nga K\u00ebshilli i BE-s\u00eb dhe p\u00ebrfaq\u00ebsuesit e qeverive t\u00eb Shteteve An\u00ebtare, do t\u00eb konsiderohet se p\u00ebrmbush k\u00ebrkesat e nenit 37 t\u00eb ligjit t\u00eb dh\u00ebna n\u00eb \u201cMasterfile\u201d dhe n\u00eb \u201cDokumentacionin specifik t\u00eb shtetit\u201d p\u00ebr Shqip\u00ebrin\u00eb (ku adresohet informacioni i p\u00ebrshkruar n\u00eb Kodin e Sjelljes t\u00eb sip\u00ebr-p\u00ebrmendur) p\u00ebrgatitet dhe paraqitet n\u00eb autoritetin tatimor brenda 45 dit\u00ebve nga data e k\u00ebrkes\u00ebs.<\/p>\n\n\n\n

15.5 Tatimpaguesit me transaksione t\u00eb kontrolluara n\u00ebn shum\u00ebn totale prej 50,000,000 (pes\u00ebdhjet\u00eb milion\u00eb) lek\u00ebsh do t\u00eb konsiderohen se p\u00ebrmbushin k\u00ebrkesat p\u00ebr dokumentacionin e transferimit t\u00eb \u00e7mimit, edhe kur n\u00eb rastin e p\u00ebrdorimit t\u00eb transaksioneve t\u00eb jashtme t\u00eb krahasueshme, seria e transaksioneve t\u00eb jashtme t\u00eb krahasueshme t\u00eb pakontrolluara, p\u00ebrdit\u00ebsohen vet\u00ebm nj\u00eb her\u00eb n\u00eb tre periudha raportuese, me kusht q\u00eb nuk ka pasur ndryshime materiale n\u00eb transaksionet e kontrolluara, transaksionet e krahasueshme t\u00eb pakontrolluara t\u00eb jashtme ose rrethanat ekonomike p\u00ebrkat\u00ebse.<\/p>\n\n\n\n

15.6 Dokumentacioni i transferimit t\u00eb \u00e7mimit duhet t\u00eb dor\u00ebzohet n\u00eb gjuh\u00ebn shqipe ose angleze. Gjithsesi, kur dokumentacioni \u00ebsht\u00eb dor\u00ebzuar n\u00eb gjuh\u00ebn angleze, n\u00eb vijim t\u00eb k\u00ebrkes\u00ebs p\u00ebr p\u00ebrkthim nga administrata tatimore, duhet t\u00eb jet\u00eb i shoq\u00ebruar me p\u00ebrkthimin e legalizuar n\u00eb gjuh\u00ebn shqipe. Shpenzimi i p\u00ebrkthimit mbulohet nga tatimpaguesi shqiptar dhe duhet t\u00eb dor\u00ebzohet brenda 45 dit\u00ebve nga k\u00ebrkesa p\u00ebr p\u00ebrkthim.<\/p>\n\n\n\n

15.7 Dokumentacioni i transferimit t\u00eb \u00e7mimit mund t\u00eb dor\u00ebzohet si n\u00eb format elektronik, ashtu edhe n\u00eb let\u00ebr.<\/p>\n\n\n\n

15.8 Tatimpaguesi nuk konsiderohet t\u00eb ket\u00eb p\u00ebrmbushur k\u00ebrkesat e nenit 37 t\u00eb ligjit n\u00ebse dokumentacioni i transferimit t\u00eb \u00e7mimit i vendosur n\u00eb dispozicion \u00ebsht\u00eb i paplot\u00eb, p\u00ebrmban informacion t\u00eb rrem\u00eb ose fakte t\u00eb pasakta ose l\u00eb jasht\u00eb fakte apo informacione t\u00eb lidhura me \u00e7\u00ebshtjen.<\/p>\n\n\n\n

– MARR\u00cbVESHJET E \u00c7MIMIT N\u00cb AVANC\u00cb (M\u00c7A)<\/p>\n\n\n\n

16. Marr\u00ebveshjet e \u00c7mimit n\u00eb Avanc\u00eb (M\u00c7A) dhe llojet e tyre<\/strong><\/p>\n\n\n\n

16.1 \u201cMarr\u00ebveshje \u00c7mimi n\u00eb Avanc\u00eb\u201d (M\u00c7A) \u00ebsht\u00eb nj\u00eb marr\u00ebveshje procedurale nd\u00ebrmjet nj\u00eb apo m\u00eb shum\u00eb tatimpaguesve dhe nj\u00eb apo m\u00eb shum\u00eb administratave tatimore, me q\u00ebllim zgjidhjen n\u00eb avanc\u00eb t\u00eb mosmarr\u00ebveshjeve t\u00eb mundshme t\u00eb transferimit t\u00eb \u00e7mimit, duke p\u00ebrcaktuar para kryerjes s\u00eb transaksioneve t\u00eb kontrolluara, nj\u00eb grup kriteresh t\u00eb p\u00ebrshtatshme p\u00ebr p\u00ebrcaktimin e p\u00ebrputhshm\u00ebris\u00eb s\u00eb k\u00ebtyre transaksioneve me parimin e tregut.<\/p>\n\n\n\n

16.2 Llojet e marr\u00ebveshjeve q\u00eb mbulohen nga ky udh\u00ebzim p\u00ebrfshijn\u00eb:<\/p>\n\n\n\n

a) Marr\u00ebveshjet e Nj\u00ebanshme t\u00eb \u00c7mimit n\u00eb Avanc\u00eb <\/em>\u2013 p\u00ebrmes t\u00eb cilave lidhet nj\u00eb marr\u00ebveshje nd\u00ebrmjet nj\u00eb tatimpaguesi dhe Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve (DPT) n\u00eb lidhje me zbatimin e nenit 3, paragrafi 13, neneve 32\u201339, dhe nenit 44, t\u00eb ligjit \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar, p\u00ebr transaksionet e kontrolluara t\u00eb specifikuara.<\/p>\n\n\n\n

b) Marr\u00ebveshjet Dypal\u00ebshe t\u00eb \u00c7mimit n\u00eb Avanc\u00eb <\/em>\u2013p\u00ebrmes t\u00eb cilave nj\u00eb tatimpagues k\u00ebrkon q\u00eb Drejtoria e P\u00ebrgjithshme e Tatimeve t\u00eb arrij\u00eb marr\u00ebveshje me nj\u00eb partner t\u00eb konvent\u00ebs s\u00eb shmangies s\u00eb tatimit t\u00eb dyfisht\u00eb (autoriteti tatimor i shtetit tjet\u00ebr kontraktues) n\u00eb lidhje me zbatimin e nenit mbi nd\u00ebrmarrjet e lidhura, t\u00eb konvent\u00ebs p\u00ebrkat\u00ebse t\u00eb shmangies s\u00eb tatimit t\u00eb dyfisht\u00eb n\u00eb transaksionet e kontrolluara t\u00eb specifikuara.<\/p>\n\n\n\n

c) Marr\u00ebveshjet Shum\u00ebpal\u00ebshe t\u00eb \u00c7mimit n\u00eb Avanc\u00eb <\/em>\u2013p\u00ebrmes t\u00eb cilave nj\u00eb tatimpagues k\u00ebrkon q\u00eb Drejtoria<\/em> e P\u00ebrgjithshme e Tatimeve t\u00eb arrij\u00eb marr\u00ebveshje me dy apo m\u00eb shum\u00eb partner\u00eb t\u00eb konvent\u00ebs s\u00eb shmangies s\u00eb tatimit t\u00eb dyfisht\u00eb n\u00eb lidhje me aplikimin e neneve mbi nd\u00ebrmarrjet e lidhura p\u00ebr transaksionet e kontrolluara t\u00eb specifikuara.<\/p>\n\n\n\n

16.3 Kur nj\u00eb marr\u00ebveshje dypal\u00ebshe apo shum\u00ebpal\u00ebshe e \u00e7mimit n\u00eb avanc\u00eb e n\u00ebnshkruar nd\u00ebrmjet Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve dhe nj\u00eb apo m\u00eb shum\u00eb partner\u00ebve t\u00eb konventave tatimore t\u00eb tatimit t\u00eb dyfisht\u00eb hyn n\u00eb fuqi, kjo marr\u00ebveshje reciproke <\/em>(n\u00eb baz\u00eb t\u00eb nenit mbi procedur\u00ebn e marr\u00ebveshjes reciproke t\u00eb konvent\u00ebs p\u00ebrkat\u00ebse tatimore) do t\u00eb jet\u00eb baz\u00eb p\u00ebr Marr\u00ebveshjen e \u00c7mimit n\u00eb Avanc\u00eb n\u00eb Shqip\u00ebri dhe n\u00eb p\u00ebrputhje me k\u00ebt\u00eb marr\u00ebveshje.<\/p>\n\n\n\n

16.4 Shkronjat (b) dhe (c), t\u00eb pik\u00ebs 16.2, jan\u00eb t\u00eb zbatueshme vet\u00ebm n\u00eb rastet kur nj\u00eb apo m\u00eb shum\u00eb konventa tatimore, apo konventa t\u00eb ngjashme, jan\u00eb t\u00eb zbatueshme, dhe konventat n\u00eb fjal\u00eb p\u00ebrmbajn\u00eb dispozitat n\u00eb lidhje me nd\u00ebrmarrjet e lidhura.<\/p>\n\n\n\n

17. Garancia e dh\u00ebn\u00eb nga Marr\u00ebveshjet e \u00c7mimit n\u00eb Avanc\u00eb<\/strong><\/p>\n\n\n\n

17.1 N\u00eb zbatim t\u00eb nenit 39, pika 2, t\u00eb ligjit nr. 29\/2023, dat\u00eb 30.3.2023, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar, kur nj\u00eb tatimpagues ka hyr\u00eb n\u00eb nj\u00eb Marr\u00ebveshje t\u00eb \u00c7mimit n\u00eb Avanc\u00eb, asnj\u00eb rregullim nuk do t\u00eb b\u00ebhet n\u00eb p\u00ebrputhje me nenin 32, pika 1, t\u00eb ligjit \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, te transaksionet e kontrolluara t\u00eb specifikuara, me kushtin q\u00eb t\u00eb jen\u00eb plot\u00ebsuar afatet dhe kushtet e Marr\u00ebveshjes s\u00eb \u00c7mimit n\u00eb Avanc\u00eb.<\/p>\n\n\n\n

17.2 P\u00ebrve\u00e7se n\u00eb rrethana t\u00eb ve\u00e7anta, Marr\u00ebveshjet e \u00c7mimit n\u00eb Avanc\u00eb nuk kan\u00eb p\u00ebr q\u00ebllim t\u00eb p\u00ebrcaktojn\u00eb fitimet e tatueshme apo t\u00eb ardhurat p\u00ebr t\u2019u tatuar n\u00eb Shqip\u00ebri. Marr\u00ebveshjet e \u00c7mimit n\u00eb Avanc\u00eb do t\u00eb specifikojn\u00eb dhe p\u00ebrcaktojn\u00eb nj\u00eb s\u00ebr\u00eb kriteresh t\u00eb p\u00ebrshtatshme (p.sh. metod\u00ebn e transferimit t\u00eb \u00e7mimit, krahasueshm\u00ebrit\u00eb apo faktor\u00ebt e krahasueshm\u00ebris\u00eb dhe rregullimet e p\u00ebrshtatshme mbi to, supozimet kritike p\u00ebr sa u p\u00ebrket ngjarjeve t\u00eb ardhshme) n\u00eb p\u00ebrputhje me parimin e pal\u00ebve t\u00eb pavarura p\u00ebr ato transaksione t\u00eb kontrolluara gjat\u00eb nj\u00eb periudhe t\u00eb caktuar kohe.<\/p>\n\n\n\n

18. Pritshm\u00ebrit\u00eb dypal\u00ebshe t\u00eb tatimpaguesit dhe Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve<\/strong><\/p>\n\n\n\n

18.1 Pritshm\u00ebrit\u00eb e p\u00ebrbashk\u00ebta t\u00eb tatimpaguesit dhe t\u00eb Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve, kur ato jan\u00eb t\u00eb nevojshme, parashikohen n\u00eb aneksin 3 q\u00eb i bashk\u00eblidhet k\u00ebtij udh\u00ebzimi.<\/p>\n\n\n\n

Mungesa e plot\u00ebsimit t\u00eb pritshm\u00ebrive t\u00eb p\u00ebrbashk\u00ebta, qoft\u00eb nga DPT-ja apo tatimpaguesi, mund t\u00eb rezultojn\u00eb n\u00eb p\u00ebrfundimin apo revokimin e procesit t\u00eb M\u00c7A-s\u00eb, qoft\u00eb nga ana e DPT-s\u00eb, apo edhe nga ana e tatimpaguesit.<\/p>\n\n\n\n

19. Pranueshm\u00ebria<\/strong><\/p>\n\n\n\n

19.1 K\u00ebrkesat e \u00e7mimit n\u00eb avanc\u00eb do t\u00eb merren n\u00eb konsiderat\u00eb n\u00ebse transaksionet e kontrolluara p\u00ebr t\u00eb gjith\u00eb periudh\u00ebn q\u00eb do t\u00eb mbuloj\u00eb marr\u00ebveshja, tejkalojn\u00eb n\u00eb shum\u00eb totale vler\u00ebn prej 30,000,000 (tridhjet\u00eb milion\u00eb) euro. Pra, n\u00ebse do t\u00eb kemi nj\u00eb marr\u00ebveshje p\u00ebr periudh\u00eb 3-vje\u00e7are, shuma e transaksioneve me pal\u00ebt e lidhura duhet t\u00eb kaloj\u00eb 30,000,000 (tridhjet\u00eb milion\u00eb) euro p\u00ebr t\u00eb tre vjet\u00ebt t\u00eb marr\u00eb s\u00eb bashku. N\u00ebse do t\u00eb kemi nj\u00eb marr\u00ebveshje p\u00ebr nj\u00eb periudh\u00eb 5-vje\u00e7are, shuma e transaksioneve me pal\u00ebt e lidhura duhet t\u00eb kaloj\u00eb 30,000,000 (tridhjet\u00eb milion\u00eb) euro p\u00ebr t\u00eb pes\u00eb vitet e marr\u00eb s\u00eb bashku.<\/p>\n\n\n\n

19.2 Kur transaksionet e kontrolluara t\u00eb parashikuara p\u00ebr t\u2019u mbuluar nga marr\u00ebveshja nuk e tejkalojn\u00eb shum\u00ebn e parashikuar n\u00eb pik\u00ebn 19.1, k\u00ebrkesat mund t\u00eb pranohen nga DPT-ja, me kushtin q\u00eb rasti \u00ebsht\u00eb mjaftueshm\u00ebrisht kompleks ose \u00ebsht\u00eb i nj\u00eb r\u00ebnd\u00ebsie t\u00eb lart\u00eb tregtare apo ekonomike p\u00ebr Shqip\u00ebrin\u00eb.<\/p>\n\n\n\n

20. Pagesa e komisionit t\u00eb aplikimit<\/strong><\/p>\n\n\n\n

20.1 Aplikimi p\u00ebr nj\u00eb marr\u00ebveshje t\u00eb \u00e7mimit n\u00eb avanc\u00eb i paraqitur sipas pik\u00ebs 25 t\u00eb k\u00ebtij udh\u00ebzimi, shoq\u00ebrohet me nj\u00eb pages\u00eb t\u00eb pakthyeshme prej 50,000 lek\u00ebsh.<\/p>\n\n\n\n

20.2 Me p\u00ebrfundimin e faz\u00ebs 1 t\u00eb procedur\u00ebs s\u00eb M\u00c7A-s\u00eb, n\u00eb p\u00ebrputhje me pik\u00ebn 23.1, n\u00eb momentin e fillimit t\u00eb faz\u00ebs 2, aplikimit zyrtar, tatimpaguesi duhet t\u00eb ket\u00eb paguar tarif\u00ebn administrative si m\u00eb posht\u00eb:<\/p>\n\n\n\n

a) n\u00eb rastin e nj\u00eb marr\u00ebveshje t\u00eb nj\u00ebanshme t\u00eb \u00e7mimit n\u00eb avanc\u00eb, 300,000 lek\u00eb;<\/p>\n\n\n\n

b) n\u00eb rastin e nj\u00eb marr\u00ebveshje dypal\u00ebshe t\u00eb \u00e7mimit n\u00eb avanc\u00eb, 1,200,000 lek\u00eb; dhe<\/p>\n\n\n\n

c) n\u00eb rastin e nj\u00eb marr\u00ebveshje shum\u00ebpal\u00ebshe t\u00eb \u00e7mimit n\u00eb avanc\u00eb, 1,200,000 lek\u00eb.<\/p>\n\n\n\n

20.3 N\u00eb rastet kur DPT-ja, pas analizimit paraprak t\u00eb dokumentacionit, me p\u00ebrfundimin e faz\u00ebs 2 dhe 3 sipas pik\u00ebs 23.1 t\u00eb k\u00ebtij udh\u00ebzimi, refuzon aplikimin n\u00eb rrug\u00eb zyrtare, at\u00ebher\u00eb DPT-ja i rimburson tatimpaguesit 90% t\u00eb tarif\u00ebs s\u00eb paguar sipas pik\u00ebs 20.2 m\u00eb lart, brenda 30 dit\u00ebve nga data e refuzimit.<\/p>\n\n\n\n

20.4 Pagesa e tarif\u00ebs nuk i heq t\u00eb drejt\u00ebn tatimpaguesit t\u00eb t\u00ebrhiqet nga procesi i marr\u00ebveshjes s\u00eb \u00e7mimit n\u00eb avanc\u00eb, ose t\u00eb drejt\u00ebn DPT-s\u00eb p\u00ebr t\u2019u t\u00ebrhequr nga bisedimet, n\u00eb zbatim t\u00eb pik\u00ebs 30 t\u00eb k\u00ebtij udh\u00ebzimi.<\/p>\n\n\n\n

20.5 Me pranimin e k\u00ebrkes\u00ebs s\u00eb tatimpaguesit p\u00ebr marr\u00ebveshjen e \u00e7mimit n\u00eb avanc\u00eb dhe fillimin e negociatave sipas pik\u00ebs 23.1, faza 4, \u201cNegocimi\u201d, pagesa e tarif\u00ebs s\u00eb aplikimit nuk i kthehet tatimpaguesit p\u00ebr asnj\u00eb rrethan\u00eb.<\/p>\n\n\n\n

20.6 Tarifat e p\u00ebrcaktuara n\u00eb k\u00ebt\u00eb dispozit\u00eb paguhen nga tatimpaguesit n\u00eb em\u00ebr t\u00eb DPT-s\u00eb, n\u00eb llogarin\u00eb e t\u00eb ardhurave t\u00eb thesarit, t\u00eb Deg\u00ebs s\u00eb Thesarit Tiran\u00eb, n\u00eb klas\u00ebn 46655, \u201cDepozitime t\u00eb p\u00ebrkohshme p\u00ebr marr\u00ebdh\u00ebniet me Administrat\u00ebn Tatimore\u201d, n\u00eb llogarin\u00eb ekonomike 4665501, \u201cDepozitime t\u00eb p\u00ebrkohshme nga tarifat e aplikimit t\u00eb Marr\u00ebveshjeve t\u00eb \u00c7mimit n\u00eb Avanc\u00eb\u201d. P\u00ebr k\u00ebt\u00eb tatimpaguesi do t\u00eb plot\u00ebsoj\u00eb fatur\u00ebn p\u00ebr ark\u00ebtim, me formatin ekzistues, t\u00eb cilin e paraqet n\u00eb bank\u00eb n\u00eb momentin e pages\u00ebs. Dega e Thesarit b\u00ebn kontabilizimin e transaksionit duke e evidentuar at\u00eb p\u00ebr \u00e7do tatimpagues (n\u00eb n\u00ebnllogarin\u00eb teknike t\u00eb \u00e7elur specifikisht n\u00eb SIFQ p\u00ebr \u00e7do tatimpagues).<\/p>\n\n\n\n

DPT-ja rakordon rregullisht, n\u00eb mbyllje t\u00eb periudh\u00ebs kontab\u00ebl ose p\u00ebrpara saj n\u00ebse \u00ebsht\u00eb e domosdoshme, me Deg\u00ebn e Thesarit Tiran\u00eb, dhe shumat nga tarifat q\u00eb nuk i kthehen tatimpaguesve, do t\u2019i transferojn\u00eb n\u00eb llogarin\u00eb p\u00ebrkat\u00ebse t\u00eb t\u00eb ardhurave n\u00ebp\u00ebrmjet metod\u00ebs s\u00eb xhirimeve t\u00eb brendshme brenda institucionit. K\u00ebto shuma p\u00ebrdoren nga DPT-ja vet\u00ebm n\u00eb funksion t\u00eb administrimit t\u00eb procesit t\u00eb negocimit dhe zbatimit t\u00eb Marr\u00ebveshjeve t\u00eb \u00c7mimit n\u00eb Avanc\u00eb.<\/p>\n\n\n\n

21. Periudha maksimale e mbulimit<\/strong><\/p>\n\n\n\n

21.1 Data e fillimit e M\u00c7A-s\u00eb duhet t\u00eb jet\u00eb viti fiskal q\u00eb vijon dat\u00ebn e n\u00ebnshkrimit t\u00eb marr\u00ebveshjes.<\/p>\n\n\n\n

21.2 Periudha maksimale e mbulimit p\u00ebr Marr\u00ebveshjet e \u00c7mimit n\u00eb Avanc\u00eb \u00ebsht\u00eb 5 (pes\u00eb) vjet, me p\u00ebrjashtim t\u00eb rasteve kur Marr\u00ebveshja e \u00c7mimit n\u00eb Avanc\u00eb i p\u00ebrket zbatimit t\u00eb nj\u00eb marr\u00ebveshje reciproke qeveritare t\u00eb ratifikuar me ligj.<\/p>\n\n\n\n

21.3 Tatimpaguesit nuk mund t\u00eb k\u00ebrkojn\u00eb nj\u00eb M\u00c7A p\u00ebr nj\u00eb periudh\u00eb t\u00eb mbuluar t\u00eb disa viteve t\u00eb m\u00ebparshme (referuar si \u201crikthimi viteve\u201d.) Megjithat\u00eb, n\u00eb kuptimin q\u00eb M\u00c7A-ja \u00ebsht\u00eb n\u00ebnshkruar dhe p\u00ebrfunduar pas vitit t\u00eb par\u00eb fiskal t\u00eb M\u00c7A-s\u00eb s\u00eb propozuar, viti fiskal gjat\u00eb t\u00eb cilit \u00ebsht\u00eb propozuar M\u00c7A-ja do t\u00eb mbulohet nga marr\u00ebveshja.<\/p>\n\n\n\n

22. Fusha e k\u00ebrkes\u00ebs dhe trajtimi i \u00e7\u00ebshtjeve an\u00ebsore<\/strong><\/p>\n\n\n\n

22.1 Fusha e k\u00ebrkes\u00ebs kufizohet te marr\u00ebveshjet n\u00eb lidhje me zbatimin e parimit t\u00eb pal\u00ebve t\u00eb pavarura n\u00eb transaksionet e kontrolluara.<\/p>\n\n\n\n

22.2 Kur transaksionet e kontrolluara q\u00eb do t\u00eb mbulohen nga M\u00c7A-ja, mbulohen nga nj\u00eb konvent\u00eb tatimore n\u00eb zbatim, aplikimet duhet t\u00eb b\u00ebhen p\u00ebr M\u00c7A-n\u00eb dypal\u00ebshe ose shum\u00ebpal\u00ebshe. Aplikimet p\u00ebr M\u00c7A-t\u00eb e nj\u00ebanshme n\u00eb raste t\u00eb tilla do t\u00eb pranohen vet\u00ebm n\u00eb raste t\u00eb ve\u00e7anta (p.sh. kur partneri i konvent\u00ebs tatimore nuk d\u00ebshiron t\u00eb hyj\u00eb n\u00eb negociata).<\/p>\n\n\n\n

22.3 N\u00eb rastet kur \u00e7\u00ebshtjet indirekte (t\u00eb tilla si: zbritshm\u00ebria e shpenzimeve, zbatueshm\u00ebria e tatimit n\u00eb burim, ekzistenca e selis\u00eb s\u00eb p\u00ebrhershme, atribuimi i fitimit te nj\u00ebsia e p\u00ebrhershme etj.) identifikohen n\u00eb faz\u00ebn e parador\u00ebzimit, faz\u00ebn e aplikimit apo vler\u00ebsimit, k\u00ebto \u00e7\u00ebshtje mund t\u2019i paraqiten DPT-s\u00eb p\u00ebr t\u2019u marr\u00eb n\u00eb konsiderat\u00eb p\u00ebr hartimin e nj\u00eb marr\u00ebveshje n\u00eb avanc\u00eb, n\u00eb pajtueshm\u00ebri me nenin 39 t\u00eb ligjit. \u00c7\u00ebshtjet indirekte nuk do t\u00eb trajtohen n\u00eb vet\u00eb Marr\u00ebveshjen e \u00c7mimit n\u00eb Avanc\u00eb dhe marr\u00ebveshja do t\u00eb negociohet apo do t\u00eb hyj\u00eb n\u00eb fuqi pavar\u00ebsisht \u00e7\u00ebshtjeve t\u00eb tilla.<\/p>\n\n\n\n

22.4 DPT-ja ka t\u00eb drejt\u00ebn t\u00eb shtoj\u00eb n\u00eb k\u00ebrkes\u00ebn e Marr\u00ebveshjes s\u00eb \u00c7mimit n\u00eb Avanc\u00eb t\u00eb tatimpaguesit, transaksione t\u00eb tjera q\u00eb do t\u00eb mbulohen nga marr\u00ebveshja, n\u00eb rastet kur transaksionet jan\u00eb t\u00eb nd\u00ebrlidhura n\u00eb m\u00ebnyr\u00eb t\u00eb till\u00eb q\u00eb duhen analizuar s\u00eb bashku.<\/p>\n\n\n\n

23. Procedura e M\u00c7A-s\u00eb (Marr\u00ebveshjes s\u00eb \u00c7mimit n\u00eb Avanc\u00eb)<\/strong><\/p>\n\n\n\n

23.1 Procedura e Marr\u00ebveshjes s\u00eb \u00c7mimit n\u00eb Avanc\u00eb n\u00eb Shqip\u00ebri p\u00ebrfshin 6 faza:<\/p>\n\n\n\n

Faza 1 \u2013 Takimi i parador\u00ebzimit t\u00eb k\u00ebrkes\u00ebs;<\/p>\n\n\n\n

Faza 2 \u2013 Aplikimi zyrtar;<\/p>\n\n\n\n

Faza 3 \u2013 Vler\u00ebsimi;<\/p>\n\n\n\n

Faza 4 \u2013 Negocimi;<\/p>\n\n\n\n

Faza 5 \u2013 Hartimi dhe marr\u00ebveshja;<\/p>\n\n\n\n

Faza 6 \u2013 Raporti vjetor i pajtueshm\u00ebris\u00eb.<\/p>\n\n\n\n

23.2 Secila prej 6 fazave trajtohet n\u00eb detaje n\u00eb pikat 24\u201329 t\u00eb k\u00ebtij udh\u00ebzimi.<\/p>\n\n\n\n

24. Takimi parador\u00ebzimit t\u00eb k\u00ebrkes\u00ebs (faza 1)<\/strong><\/strong><\/p>\n\n\n\n

24.1 Procedura e M\u00c7A-s\u00eb fillon me zhvillimin e takimeve parador\u00ebzimit. Q\u00ebllimi i k\u00ebtyre takimeve \u00ebsht\u00eb t\u2019i lejoj\u00eb t\u00eb gjitha pal\u00ebve t\u00eb vler\u00ebsojn\u00eb suksesin e marr\u00ebveshjes s\u00eb propozuar t\u00eb \u00e7mimit n\u00eb avanc\u00eb. Ajo lejon DPT-n\u00eb q\u00eb t\u00eb b\u00ebj\u00eb nj\u00eb gjykim paraprak n\u00ebse aplikimi do jet\u00eb i pranuesh\u00ebm, si dhe t\u00eb qart\u00ebsoj\u00eb pritshm\u00ebrit\u00eb e t\u00eb dyja pal\u00ebve.<\/p>\n\n\n\n

24.2 P\u00ebr t\u00eb mund\u00ebsuar vler\u00ebsimin e suksesit t\u00eb marr\u00ebveshjes shqiptare t\u00eb \u00e7mimit n\u00eb avanc\u00eb t\u00eb propozuar, b\u00ebhen takime para dor\u00ebzimit t\u00eb dosjes n\u00eb p\u00ebrputhje me formularin e pyet\u00ebsorit t\u00eb para dor\u00ebzimit t\u00eb specifikuar n\u00eb aneksin 4.<\/p>\n\n\n\n

24.3 Mbledhjet e parador\u00ebzimit mbahen n\u00eb baza konfidenciale n\u00ebse sigurohet informacion i mjaftuesh\u00ebm nga tatimpaguesi ose p\u00ebrfaq\u00ebsuesi i tyre, si pjes\u00eb e pyet\u00ebsorit t\u00eb parador\u00ebzimit t\u00eb aneksit 4.<\/p>\n\n\n\n

24.4 Me marrjen e pyet\u00ebsorit t\u00eb parador\u00ebzimit, DPT-ja do t\u00eb kontaktoj\u00eb tatimpaguesin ose p\u00ebrfaq\u00ebsuesin e tij p\u00ebr t\u00eb diskutuar p\u00ebr koh\u00ebn dhe vendin e takimit. Takimet duhet t\u00eb mbahen brenda 60 dit\u00ebve nga paraqitja e k\u00ebrkes\u00ebs p\u00ebr takimin e parador\u00ebzimit, p\u00ebrve\u00e7se kur pal\u00ebt bien dakord ndryshe.<\/p>\n\n\n\n

24.5 Materialet shtes\u00eb apo dosja p\u00ebr prezantimin n\u00eb takimin e parador\u00ebzimit, do t\u2019i d\u00ebrgohen DPT-s\u00eb t\u00eb pakt\u00ebn nj\u00eb jav\u00eb para takimit. N\u00eb rast t\u00eb kund\u00ebrt takimi mund t\u00eb riplanifikohet.<\/p>\n\n\n\n

24.6 \u00c7do deklarat\u00eb ose paraqitje e b\u00ebr\u00eb gjat\u00eb takimit t\u00eb parador\u00ebzimit nga DPT-ja p\u00ebrb\u00ebn k\u00ebshill\u00eb jo zyrtare lidhur me aplikimin e propozuar dhe nuk \u00ebsht\u00eb detyruese p\u00ebr DPT-n\u00eb.<\/p>\n\n\n\n

24.7 N\u00ebse gjat\u00eb takimeve t\u00eb parador\u00ebzimit p\u00ebrcaktohet q\u00eb aplikimi p\u00ebr M\u00c7A-n\u00eb i tatimpaguesit, q\u00eb do t\u2019i n\u00ebnshtrohet pik\u00ebs 25 t\u00eb k\u00ebtij udh\u00ebzimi, \u00ebsht\u00eb i pranuesh\u00ebm p\u00ebr DPT-n\u00eb, tatimpaguesi duhet t\u00eb informohet me shkrim brenda 60 dit\u00ebve nga takimi i parador\u00ebzimit.<\/p>\n\n\n\n

24.8 N\u00ebse gjat\u00eb takimeve t\u00eb parador\u00ebzimit, p\u00ebrcaktohet se aplikimi p\u00ebr M\u00c7A-n\u00eb i tatimpaguesit nuk pranohet nga DPT-ja, tatimpaguesi informohet me shkrim brenda 30 dit\u00ebve nga mbledhja e parador\u00ebzimit duke dh\u00ebn\u00eb edhe arsyet e mospranimit t\u00eb aplikimit, si\u00e7 ishte p\u00ebrcaktuar n\u00eb takimin e parador\u00ebzimit. Arsyet e mundshme t\u00eb papranueshm\u00ebris\u00eb s\u00eb aplikimit p\u00ebr M\u00c7A-n\u00eb, jan\u00eb si m\u00eb posht\u00eb vijon:<\/p>\n\n\n\n

24.8.1 transaksionet e propozuara p\u00ebr t\u2019u mbuluar nga Marr\u00ebveshja e \u00c7mimit n\u00eb Avanc\u00eb nuk konsiderohen si t\u00eb p\u00ebrshtatshme p\u00ebr nj\u00eb Marr\u00ebveshje t\u00eb \u00c7mimit n\u00eb Avanc\u00eb;<\/p>\n\n\n\n

24.8.2 tatimpaguesi paraqet risk p\u00ebr mosp\u00ebrmbushje t\u00eb detyrimeve; ose<\/p>\n\n\n\n

24.8.3 ka \u00e7\u00ebshtje t\u00eb tjera komplekse q\u00eb k\u00ebrkojn\u00eb rizgjidhje paraprake p\u00ebrpara konsiderimit t\u00eb Marr\u00ebveshjes s\u00eb \u00c7mimit n\u00eb Avanc\u00eb (p.sh. ekzistenca e nj\u00eb selie t\u00eb p\u00ebrhershme dhe konsiderata t\u00eb tjera materiale).<\/p>\n\n\n\n

24.9 N\u00ebse gjat\u00eb takimeve t\u00eb parador\u00ebzimit p\u00ebrcaktohet se k\u00ebrkohet informacion shtes\u00eb p\u00ebrpara se aplikimi p\u00ebr M\u00c7A-n\u00eb nga tatimpaguesi t\u00eb mund t\u00eb pranohet nga DPT-ja, tatimpaguesi do t\u00eb informohet me shkrim mbi informacionin shtes\u00eb t\u00eb k\u00ebrkuar dhe tatimpaguesit do t\u2019i jepen mund\u00ebsit\u00eb e arsyeshme p\u00ebr ta prezantuar informacionin e k\u00ebrkuar brenda 30 dit\u00ebve, para se t\u00eb b\u00ebhet njoftimi sipas pik\u00ebs 24.7 apo pik\u00ebs 24.8.<\/p>\n\n\n\n

25. Aplikimi zyrtar (faza 2)<\/strong><\/p>\n\n\n\n

25.1 N\u00ebse tatimpaguesi ka si q\u00ebllim t\u00eb procedoj\u00eb me nj\u00eb aplikim zyrtar p\u00ebr nj\u00eb Marr\u00ebveshje \u00c7mimi n\u00eb Avanc\u00eb, si\u00e7 parashikohet n\u00eb takimin e parador\u00ebzimit, aplikimi p\u00ebr nj\u00eb Marr\u00ebveshje \u00c7mimi n\u00eb Avanc\u00eb b\u00ebhet n\u00eb p\u00ebrputhje me informacionin e paraqitur n\u00eb aneksin 5, duke marr\u00eb n\u00eb konsiderat\u00eb kriteret e pranueshm\u00ebris\u00eb t\u00eb p\u00ebrcaktuara n\u00eb pik\u00ebn 19 t\u00eb k\u00ebtij udh\u00ebzimi.<\/p>\n\n\n\n

25.2 N\u00ebse k\u00ebrkesa b\u00ebhet p\u00ebr nj\u00eb M\u00c7A dypal\u00ebshe ose shum\u00ebpal\u00ebshe, tatimpaguesi duhet t\u00eb dor\u00ebzoj\u00eb aplikimin n\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb tek autoritetet kompetente t\u00eb t\u00eb gjitha juridiksioneve t\u00eb huaja tatimore, n\u00eb t\u00eb gjitha rastet.<\/p>\n\n\n\n

25.3 DPT-ja do t\u00eb pranoj\u00eb marrjen e aplikimit zyrtar t\u00eb M\u00c7A-s\u00eb me shkrim n\u00ebp\u00ebrmjet nj\u00eb shkrese informuese brenda 60 dit\u00ebve nga konfirmimi i marrjes s\u00eb aplikimit n\u00eb zyr\u00ebn e DPT-s\u00eb. Shkresa informuese duhet t\u00eb njoftoj\u00eb n\u00ebse aplikimi \u00ebsht\u00eb pranuar ose jo.<\/p>\n\n\n\n

25.4 N\u00ebse aplikimi pranohet, letra informuese do t\u00eb p\u00ebrmbaj\u00eb informacionet si m\u00eb posht\u00eb vijon:<\/p>\n\n\n\n

1) n\u00ebse aplikimi p\u00ebr M\u00c7A-n\u00eb reflekton mir\u00ebkuptimin e DPT-s\u00eb n\u00eb takimin e parador\u00ebzimit;<\/p>\n\n\n\n

2) n\u00ebse aplikimi p\u00ebr M\u00c7A-n\u00eb \u00ebsht\u00eb n\u00eb thelb i plot\u00ebsuar, bazuar n\u00eb informacionin e k\u00ebrkuar, t\u00eb p\u00ebrcaktuar n\u00eb aneksin 5;<\/p>\n\n\n\n

3) tarifa p\u00ebrkat\u00ebse e aplikimit p\u00ebr M\u00c7A-n\u00eb \u00ebsht\u00eb paguar dhe pranuar; dhe<\/p>\n\n\n\n

4) t\u00eb dh\u00ebnat e personit\/personave t\u00eb kontaktit t\u00eb DPT-s\u00eb t\u00eb caktuar p\u00ebr vler\u00ebsimin e aplikimit.<\/p>\n\n\n\n

25.5 N\u00ebse aplikimi refuzohet, shkresa informuese do t\u00eb p\u00ebrmbaj\u00eb arsyet e refuzimit.<\/p>\n\n\n\n

25.6 N\u00eb rastet kur aplikimi nuk i p\u00ebrmbush k\u00ebrkesat e aneksit 5, shkresa informuese jep ndryshimet e k\u00ebrkuara p\u00ebr procedimin e aplikimit n\u00eb vler\u00ebsimin e M\u00c7A-s\u00eb.<\/p>\n\n\n\n

25.7 Nj\u00eb pranim i aplikimit p\u00ebr nj\u00eb M\u00c7A, nuk sugjeron apo p\u00ebrcakton me siguri q\u00eb DPT-ja dhe tatimpaguesi do t\u00eb p\u00ebrfundojn\u00eb M\u00c7A, apo t\u00eb siguroj\u00eb se do t\u00eb p\u00ebrdoren metodat e propozuara. Megjithat\u00eb, nj\u00eb aplikim i pranuar i M\u00c7A-s\u00eb n\u00ebnkupton q\u00eb DPT-ja do t\u00eb nd\u00ebrmarr\u00eb procedurat, sikurse parashikohen n\u00eb pikat 25 dhe 26 t\u00eb k\u00ebtij udh\u00ebzimi, n\u00eb var\u00ebsi t\u00eb plot\u00ebsis\u00eb s\u00eb informacionit t\u00eb paraqitur, si\u00e7 p\u00ebrcaktohet n\u00eb aneksin 5.<\/p>\n\n\n\n

25.8 P\u00ebr aplikimet p\u00ebr M\u00c7A dypal\u00ebshe, sapo t\u00eb jet\u00eb administrativisht e mundur, por jo m\u00eb von\u00eb se 60 dit\u00eb pas marrjes dhe pranimit t\u00eb aplikimit zyrtar p\u00ebr M\u00c7A-n\u00eb, Drejtoria e P\u00ebrgjithshme e Tatimeve do t\u00eb kontaktoj\u00eb me partnerin\/partner\u00ebt e konvent\u00ebs tatimore dhe do t\u00eb pyes\u00eb n\u00ebse ai\/ata d\u00ebshirojn\u00eb t\u00eb procedojn\u00eb me aplikimin brenda kontekstit t\u00eb konvent\u00ebs tatimore.<\/p>\n\n\n\n

25.9 N\u00ebse tatimpaguesi nuk ka pasur m\u00eb par\u00eb nj\u00eb takim parador\u00ebzimit me DPT-n\u00eb, sipas pik\u00ebs 24 t\u00eb k\u00ebtij udh\u00ebzimi, DPT-ja me nism\u00ebn e saj, mund t\u00eb k\u00ebrkoj\u00eb takimin me tatimpaguesin.<\/p>\n\n\n\n

26. Vler\u00ebsimi (faza 3)<\/strong><\/p>\n\n\n\n

26.1 Pasi aplikimi p\u00ebr M\u00c7A-n\u00eb \u00ebsht\u00eb pranuar dhe \u00ebsht\u00eb n\u00eb thelb i plot\u00eb, DPT-ja, brenda 60 dit\u00ebve pune, kryen nj\u00eb analiz\u00eb kritike t\u00eb aplikimit p\u00ebr M\u00c7A-n\u00eb p\u00ebrpara se t\u00eb nd\u00ebrmarr\u00eb pun\u00ebn fillestare p\u00ebr t\u00eb vendosur p\u00ebrfundimin e \u00e7mimit t\u00eb pavarur. Megjithat\u00eb, DPT-ja mund t\u00eb nd\u00ebrmarr\u00eb pun\u00ebn fillestare duke p\u00ebrfshir\u00eb pun\u00ebn n\u00eb terren, kur kushtet e garantojn\u00eb.<\/p>\n\n\n\n

26.2 Si pjes\u00eb e analiz\u00ebs, gjat\u00eb vler\u00ebsimit t\u00eb M\u00c7A-s\u00eb, DPT-ja mund t\u00eb nd\u00ebrmarr\u00eb veprimtarit\u00eb e m\u00ebposhtme:<\/p>\n\n\n\n

26.2.1 i k\u00ebrkon tatimpaguesit t\u00eb jap\u00eb informacion shtes\u00eb, duke p\u00ebrfshir\u00eb informacionin lidhur me pal\u00ebt e lidhura;<\/p>\n\n\n\n

26.2.2 k\u00ebrkon takime me tatimpaguesin me q\u00ebllim q\u00eb t\u00eb diskutojn\u00eb \u00e7\u00ebshtje specifike;<\/p>\n\n\n\n

26.2.3 nd\u00ebrmerr k\u00ebrkime t\u00eb fush\u00ebs dhe vizita n\u00eb terren p\u00ebr t\u00eb inspektuar veprimtarit\u00eb e tatimpaguesit;<\/p>\n\n\n\n

26.2.4 interviston personelin e tatimpaguesit;<\/p>\n\n\n\n

26.2.5 k\u00ebrkon informacione t\u00eb vlefshme nga partner\u00ebt e konvent\u00ebs tatimore n\u00ebn shk\u00ebmbimin e informacionit, n\u00eb pajtim me dispozitat p\u00ebrkat\u00ebse t\u00eb nj\u00eb konvente t\u00eb aplikueshme tatimore; dhe\/ose<\/p>\n\n\n\n

26.2.6 ushtron \u00e7do kompetenc\u00eb p\u00ebrkat\u00ebse sipas legjislacionit fiskal p\u00ebr vler\u00ebsimin e marr\u00ebveshjes.<\/p>\n\n\n\n

26.3 Kur DPT-ja b\u00ebn nj\u00eb vler\u00ebsim t\u00eb ndrysh\u00ebm nga ai q\u00eb p\u00ebrmban aplikimi i tatimpaguesit, ajo do ta diskutoj\u00eb vler\u00ebsimin e saj me tatimpaguesin. DPT-ja do t\u00eb k\u00ebrkoj\u00eb q\u00eb tatimpaguesi t\u00eb shprehet mbi pozicionin e tij n\u00eb lidhje me k\u00ebt\u00eb vler\u00ebsim, me q\u00ebllimin p\u00ebr t\u00eb arritur nj\u00eb marr\u00ebveshje t\u00eb p\u00ebrbashk\u00ebt me tatimpaguesin.<\/p>\n\n\n\n

26.4 Gjat\u00eb vler\u00ebsimit t\u00eb M\u00c7A-s\u00eb, tatimpaguesit i k\u00ebrkohet, q\u00eb:<\/p>\n\n\n\n

26.4.1 t\u00eb mund\u00ebsoj\u00eb personelin dhe mjediset e nevojshme respektivisht p\u00ebr intervist\u00eb dhe inspektim; dhe<\/p>\n\n\n\n

26.4.2 T\u00eb marr\u00eb dhe jap\u00eb informacione lidhur me pal\u00ebt e lidhura.<\/p>\n\n\n\n

26.5 n\u00ebse aplikimi \u00ebsht\u00eb dypal\u00ebsh ose shum\u00ebpal\u00ebsh n\u00ebn kushtet e nj\u00eb Konvente tatimore, do t\u00eb aplikohet procedura e m\u00ebposhtme:<\/p>\n\n\n\n

26.5.1 tatimpaguesi duhet t\u00eb k\u00ebshilloj\u00eb Drejtorin\u00eb e P\u00ebrgjithshme t\u00eb Tatimeve p\u00ebr informacionin\/dokumentacionin e k\u00ebrkuar nga partner\u00ebt e konvent\u00ebs tatimore n\u00eb lidhje me aplikimin dhe duhet t\u00eb sigurohet q\u00eb Drejtoria e P\u00ebrgjithshme e Tatimeve \u00ebsht\u00eb pajisur me kopjet e \u00e7do informacioni\/dokumentacioni t\u00eb paraqitur te partneri\/\u00ebt e konvent\u00ebs tatimore, qoft\u00eb nga ai vet\u00eb apo nj\u00eb pal\u00eb e lidhur.<\/p>\n\n\n\n

27. Negocimi (faza 4)<\/strong><\/p>\n\n\n\n

M\u00c7A-ja e nj\u00ebanshme<\/strong><\/p>\n\n\n\n

27.1 Sapo DPT-ja p\u00ebrfundon analizat e saj, ajo njofton me shkrim brenda 10 dit\u00ebve tatimpaguesin me an\u00eb t\u00eb nj\u00eb letre, e cila paraqet pozicionin e DPT-s\u00eb, dhe jep shpjegimin n\u00eb mas\u00ebn q\u00eb pozicioni i saj \u00ebsht\u00eb i ndrysh\u00ebm nga propozimi i tatimpaguesit n\u00eb aplikim.<\/p>\n\n\n\n

27.2 N\u00ebse ka ndryshime nd\u00ebrmjet pozicionit t\u00eb tatimpaguesit dhe pozicionit t\u00eb DPT-s\u00eb lidhur me M\u00c7A-n\u00eb, tatimpaguesi duhet t\u2019i paraqes\u00eb me shkrim DPT-s\u00eb arsyetimin e tij lidhur me metod\u00ebn e transferimit t\u00eb \u00e7mimit apo kushteve t\u00eb tjera t\u00eb M\u00c7A-s\u00eb s\u00eb propozuar, para fillimit t\u00eb takimeve individuale.<\/p>\n\n\n\n

27.3 Pas marrjes s\u00eb p\u00ebrgjigjes nga tatimpaguesi, sikurse parashikohet n\u00eb pik\u00ebn 27.2, n\u00ebse ka ende ndryshime nd\u00ebrmjet pozicioneve, DPT-ja do t\u2019i mund\u00ebsoj\u00eb tatimpaguesit nj\u00eb takim brenda 15 dit\u00ebve p\u00ebr t\u00eb diskutuar \u00e7\u00ebshtjet, me synimin p\u00ebr t\u00eb arritur nj\u00eb marr\u00ebveshje.<\/p>\n\n\n\n

M\u00c7A dypal\u00ebshe ose shum\u00ebpal\u00ebshe<\/strong><\/p>\n\n\n\n

27.4 N\u00eb rastin e nj\u00eb M\u00c7A-je dypal\u00ebshe ose shum\u00ebpal\u00ebshe, DPT-ja do t\u00eb shk\u00ebmbej\u00eb letra p\u00ebr q\u00ebndrimin e saj me autoritetin\/et kompetent\/e t\u00eb huaj\/a pal\u00eb e M\u00c7A-s\u00eb, dhe do t\u00eb ndjek\u00eb procedurat e m\u00ebposhtme:<\/p>\n\n\n\n

27.4.1 Drejtoria e P\u00ebrgjithshme e Tatimeve mund t\u00eb b\u00ebj\u00eb takime individuale me pal\u00ebn e autoritetit kompetent t\u00eb huaj n\u00eb M\u00c7A;<\/p>\n\n\n\n

27.4.2 Tatimpaguesi nuk e ka t\u00eb drejt\u00ebn t\u00eb shoh\u00eb q\u00ebndrimin e shprehur ose materiale t\u00eb tjera t\u00eb shk\u00ebmbyera me shkrim nd\u00ebrmjet autoriteteve kompetente si pal\u00eb n\u00eb procesin e negocimit. Dokumente t\u00eb tilla jepen sipas procedur\u00ebs s\u00eb marr\u00ebveshjes reciproke t\u00eb konvent\u00ebs p\u00ebrkat\u00ebse tatimore, e cila kufizon p\u00ebrdorimin dhe zbulimin e saj;<\/p>\n\n\n\n

27.4.3 Tatimpaguesi nuk ka t\u00eb drejt\u00ebn t\u00eb jet\u00eb i pranish\u00ebm n\u00eb negocimin e Autoritetit Kompetent, p\u00ebrve\u00e7 rasteve kur aprovimi p\u00ebr paraqitje n\u00eb mbledhjet e Autoriteteve Kompetente \u00ebsht\u00eb marr\u00eb nga t\u00eb gjith\u00eb Autoritetet Kompetente t\u00eb interesuara; dhe<\/p>\n\n\n\n

27.4.4 Drejtoria e P\u00ebrgjithshme e Tatimeve do t\u00eb mbaj\u00eb tatimpaguesin t\u00eb p\u00ebrdit\u00ebsuar mbi statusin e negociatave dypal\u00ebshe dhe do t\u2019i komunikoj\u00eb \u00e7do afat kohor t\u00eb r\u00ebn\u00eb dakord me autoritetin tjet\u00ebr kompetent, sipas nevoj\u00ebs;<\/p>\n\n\n\n

27.4.5 N\u00eb rastin e marr\u00ebveshjeve dypal\u00ebshe, autoritetet kompentente t\u00eb shteteve kontraktore mund t\u00eb bien dakord me nj\u00eb marr\u00ebveshje t\u00eb p\u00ebrbashk\u00ebt me shkrim e cila p\u00ebrcakton metod\u00ebn e pranuar t\u00eb transferimit t\u00eb \u00e7mimit, aplikimin e saj dhe supozimet kritike. Marr\u00ebveshja e p\u00ebrbashk\u00ebt mund t\u00eb jet\u00eb n\u00eb \u00e7do form\u00eb shkresore, e shk\u00ebmbyer midis Autoriteteve Kompetente t\u00eb dy pal\u00ebve;<\/p>\n\n\n\n

27.4.6 Tatimpaguesi mund t\u00eb pranoj\u00eb ose t\u00eb refuzoj\u00eb marr\u00ebveshjen e p\u00ebrbashk\u00ebt p\u00ebr M\u00c7A-n\u00eb. Tatimpaguesi duhet t\u00eb njoftoj\u00eb Drejtorin\u00eb e P\u00ebrgjithshme t\u00eb Tatimeve me shkrim, n\u00ebse marr\u00ebveshja e p\u00ebrbashk\u00ebt \u00ebsht\u00eb pranuar apo jo, brenda 30 dit\u00ebve kalendarike;<\/p>\n\n\n\n

27.4.7 Kur marr\u00ebveshja e p\u00ebrbashk\u00ebt \u00ebsht\u00eb pranuar, DPT-ja harton nj\u00eb M\u00c7A bazuar n\u00eb marr\u00ebveshjen e p\u00ebrbashk\u00ebt dhe ia paraqet k\u00ebt\u00eb tatimpaguesit p\u00ebr n\u00ebnshkrim. Tatimpaguesit i k\u00ebrkohet ta n\u00ebnshkruaj\u00eb M\u00c7A-n\u00eb p\u00ebrfundimtare dhe t\u2019ia kthej\u00eb at\u00eb DPT-s\u00eb.<\/p>\n\n\n\n

27.5 N\u00eb rastet kur Drejtoria e P\u00ebrgjithshme e Tatimeve nuk \u00ebsht\u00eb n\u00eb gjendje t\u00eb arrij\u00eb marr\u00ebveshjen me partnerin (ose partner\u00ebt) e konvent\u00ebs tatimore brenda 90 dit\u00ebve, at\u00ebher\u00eb nj\u00eb M\u00c7A e nj\u00ebanshme mund t\u00eb lidhet me tatimpaguesin. N\u00eb k\u00ebto raste Drejtoria e P\u00ebrgjithshme e Tatimeve njofton me shkrim tatimpaguesin.<\/p>\n\n\n\n

27.6 N\u00eb rastin e t\u00eb gjitha M\u00c7A-ve, p\u00ebrmbajtja e marr\u00ebveshjes s\u00eb arritur (transaksionet e mbuluara, personat juridik\u00eb t\u00eb mbuluar, periudha, metoda e aplikuar e transferimit t\u00eb \u00e7mimit, rezultatet dhe konsideratat p\u00ebrkat\u00ebse) e r\u00ebn\u00eb dakord n\u00eb M\u00c7A, mund t\u00eb ndryshoj\u00eb nga ajo e propozuar n\u00eb aplikimin e tatimpaguesit.<\/p>\n\n\n\n

28. Hartimi dhe marr\u00ebveshja (faza 5)<\/strong><\/p>\n\n\n\n

28.1 N\u00eb p\u00ebrputhje me sa \u00ebsht\u00eb r\u00ebn\u00eb dakord n\u00eb negociata, DPT-ja do t\u00eb p\u00ebrgatis\u00eb versionin p\u00ebrfundimtar t\u00eb M\u00c7A-s\u00eb dhe do t\u2019ia d\u00ebrgoj\u00eb at\u00eb tatimpaguesit, p\u00ebr ta n\u00ebnshkruar e zbatuar. Nj\u00eb kopje e n\u00ebnshkruar i kthehet DPT-s\u00eb brenda 10 dit\u00ebve.<\/p>\n\n\n\n

28.2 Forma dhe p\u00ebrmbajtja e M\u00c7A-s\u00eb s\u00eb p\u00ebrfunduar.<\/p>\n\n\n\n

Nj\u00eb M\u00c7A e p\u00ebrfunduar duhet t\u00eb p\u00ebrmbaj\u00eb s\u00eb paku informacionin e m\u00ebposht\u00ebm:<\/p>\n\n\n\n

28.2.1 Emrin dhe adresat e pal\u00ebve n\u00eb M\u00c7A;<\/p>\n\n\n\n

28.2.2 Transaksionet e kontrolluara t\u00eb mbuluara nga M\u00c7A-ja;<\/p>\n\n\n\n

28.2.3 Periudh\u00ebn dhe vitet fiskale t\u00eb mbuluara nga M\u00c7A-ja;<\/p>\n\n\n\n

28.2.4 Metodologjin\u00eb e transferimit t\u00eb \u00e7mimit t\u00eb r\u00ebn\u00eb dakord dhe zbatimin e saj ndaj transaksioneve t\u00eb kontrolluara t\u00eb mbuluara;<\/p>\n\n\n\n

28.2.5 N\u00ebse \u00ebsht\u00eb e aplikueshme, vargun e \u00e7mimeve t\u00eb pal\u00ebve t\u00eb pavarura t\u00eb pranuar n\u00ebn M\u00c7A;<\/p>\n\n\n\n

28.2.6 Nj\u00eb p\u00ebrcaktim t\u00eb kushteve p\u00ebrkat\u00ebse t\u00eb cilat formojn\u00eb baz\u00ebn e llogaritjes s\u00eb metodologjis\u00eb s\u00eb transferimit t\u00eb \u00e7mimit;<\/p>\n\n\n\n

28.2.7 Standardet e llogaritjeve t\u00eb b\u00ebra mbi t\u00eb cilat bazohet deklarimi financiar;<\/p>\n\n\n\n

28.2.8 Gjykimet kritike mbi t\u00eb cilat \u00ebsht\u00eb bazuar metodologjia e transferimit t\u00eb \u00e7mimit;<\/p>\n\n\n\n

28.2.9 Procedurat q\u00eb duhen ndjekur n\u00ebse \u00ebsht\u00eb e nevojshme p\u00ebr t\u00eb b\u00ebr\u00eb rregullime kompensuese; dhe<\/p>\n\n\n\n

28.2.10 Detyrimet q\u00eb rrjedhin p\u00ebr tatimpaguesin si rezultat i M\u00c7A-s\u00eb (p.sh. detyrimi i tatimpaguesit p\u00ebr t\u00eb dor\u00ebzuar Raportet Vjetore t\u00eb Pajtueshm\u00ebris\u00eb dhe regjistrimet e tatimpaguesit q\u00eb plot\u00ebsojn\u00eb k\u00ebrkesat).<\/p>\n\n\n\n

Supozimet kritike<\/strong><\/p>\n\n\n\n

28.3 Nj\u00eb M\u00c7A do t\u00eb p\u00ebrcaktoj\u00eb n\u00eb avanc\u00eb supozimet kritike, duke p\u00ebrfshir\u00eb edhe ato supozime t\u00eb cilat nuk jan\u00eb n\u00eb kontrollin e tatimpaguesit ose t\u00eb DPT-s\u00eb. K\u00ebto supozime p\u00ebrfshijn\u00eb \u00e7do fakt mbi tatimpaguesin, nj\u00eb filial, nj\u00eb pal\u00eb t\u00eb tret\u00eb, nj\u00eb industri apo kushte ekonomike t\u00eb p\u00ebrgjithshme.<\/p>\n\n\n\n

Supozimi \u00ebsht\u00eb kritik n\u00ebse shkelja e tij mund t\u00eb ndikoj\u00eb ndjesh\u00ebm n\u00eb zbatimin e kushteve thelb\u00ebsore t\u00eb M\u00c7A-s\u00eb ose n\u00eb bazat mbi t\u00eb cilat ajo \u00ebsht\u00eb r\u00ebn\u00eb dakord. Supozimet kritike nga natyra e tyre jan\u00eb thelb\u00ebsore p\u00ebr M\u00c7A-n\u00eb dhe duhen hartuar me kujdes p\u00ebr t\u00eb siguruar q\u00eb M\u00c7A-ja reflekton parimin e tregut dhe mbron sigurin\u00eb e M\u00c7A-s\u00eb.<\/p>\n\n\n\n

28.4 DPT-ja do t\u00eb vler\u00ebsoj\u00eb n\u00ebse pal\u00ebt e pavarura kan\u00eb parashikuar ngjarje ose rrethana n\u00eb koh\u00ebn kur M\u00c7A-ja ka hyr\u00eb n\u00eb fuqi dhe n\u00ebse metodologjia e transferimit t\u00eb \u00e7mimit e pranuar \u00ebsht\u00eb marr\u00eb ose jo sa duhet n\u00eb konsiderat\u00eb. DPT-ja do t\u00eb p\u00ebrdor\u00eb testin e pal\u00ebve t\u00eb pavarura p\u00ebr t\u00eb p\u00ebrcaktuar n\u00ebse ato do t\u00eb kishin rinegociuar nj\u00eb marr\u00ebveshje t\u00eb till\u00eb p\u00ebr arsye t\u00eb ndryshimit n\u00eb supozimet kritike.<\/p>\n\n\n\n

28.5 Tatimpaguesi duhet t\u00eb njoftoj\u00eb me shkres\u00eb zyrtare DPT-n\u00eb se nj\u00eb supozim kritik \u00ebsht\u00eb shkelur, dhe t\u00eb dor\u00ebzoj\u00eb dokumentacionin mb\u00ebshtet\u00ebs me nj\u00eb kurs veprimi t\u00eb propozuar (p.sh. rishikimin e M\u00c7A-s\u00eb), brenda 30 dit\u00ebve.<\/p>\n\n\n\n

28.6 DPT-ja do vler\u00ebsoj\u00eb n\u00ebse pal\u00ebt e pavarura kan\u00eb parashikuar ngjarje ose rrethana n\u00eb koh\u00ebn kur M\u00c7A-ja ka hyr\u00eb n\u00eb fuqi dhe n\u00ebse metodologjia e transferimit t\u00eb \u00e7mimit e pranuar \u00ebsht\u00eb marr\u00eb sa duhet n\u00eb konsiderat\u00eb. DPT-ja do t\u00eb p\u00ebrdor\u00eb testin e pal\u00ebve t\u00eb pavarura p\u00ebr t\u00eb p\u00ebrcaktuar n\u00ebse pal\u00ebt e pavarura do t\u00eb kishin rinegociuar nj\u00eb marr\u00ebveshje t\u00eb till\u00eb p\u00ebr arsye t\u00eb ndryshimit n\u00eb supozimet kritike.<\/p>\n\n\n\n

N\u00ebse M\u00c7A-ja rishikohet, data efektive e rishikimit t\u00eb M\u00c7A-s\u00eb do t\u00eb shprehet n\u00eb M\u00c7A-n\u00eb e rishikuar. M\u00c7A-ja e rishikuar duhet t\u00eb sh\u00ebnoj\u00eb gjithashtu dat\u00ebn mbi t\u00eb cil\u00ebn M\u00c7A-ja origjinale nuk \u00ebsht\u00eb m\u00eb efektive.<\/p>\n\n\n\n

N\u00ebse nj\u00eb M\u00c7A e rishikuar nuk mund t\u00eb negociohet, ajo do t\u00eb anulohet ose pezullohet. M\u00c7A-ja do t\u00eb anulohet ose pezullohet nga fillimi i vitit n\u00eb t\u00eb cilin ndodhi ngjarja q\u00eb solli ndryshimin e rrethanave. N\u00eb p\u00ebrgjith\u00ebsi, nj\u00eb M\u00c7A ka si q\u00ebllim t\u00eb jet\u00eb e zbatueshme p\u00ebr t\u00eb gjith\u00eb vitin ose t\u00eb jet\u00eb e pazbatueshme p\u00ebr t\u00eb gjith\u00eb at\u00eb vit.<\/p>\n\n\n\n

29. Raporti Vjetor i Pajtueshm\u00ebris\u00eb (faza 6)<\/strong><\/p>\n\n\n\n

29.1 DPT-ja mund t\u00eb auditoj\u00eb nj\u00eb tatimpagues q\u00eb \u00ebsht\u00eb pal\u00eb n\u00eb nj\u00eb M\u00c7A, si pjes\u00eb e auditit t\u00eb rregullt t\u00eb tij tatimor, megjithat\u00eb, n\u00eb lidhje me transaksionin e mbuluar n\u00eb M\u00c7A, q\u00ebllimi i auditimit do t\u00eb kufizohet n\u00eb plot\u00ebsimin e dispozitave t\u00eb M\u00c7A-s\u00eb.<\/p>\n\n\n\n

29.2 P\u00ebr \u00e7do periudh\u00eb tatimore t\u00eb mbuluar nga M\u00c7A, tatimpaguesi \u00ebsht\u00eb i detyruar t\u00eb dor\u00ebzoj\u00eb n\u00eb DPT Raportin Vjetor t\u00eb Pajtueshm\u00ebris\u00eb s\u00eb M\u00c7A-s\u00eb s\u00eb p\u00ebrfunduar. Forma dhe p\u00ebrmbajtja e Raportit Vjetor t\u00eb Pajtueshm\u00ebris\u00eb t\u00eb M\u00c7A-s\u00eb specifikohet n\u00eb aneksin 6 t\u00eb k\u00ebtij udh\u00ebzimi.<\/p>\n\n\n\n

29.3 Data p\u00ebr dor\u00ebzimin e Raportit Vjetor t\u00eb Pajtueshm\u00ebris\u00eb t\u00eb M\u00c7A-s\u00eb, \u00ebsht\u00eb data e detyrueshme p\u00ebr dor\u00ebzimin e \u201cDeklarat\u00ebs s\u00eb tatimit mbi fitimin\u201d dhe \u201cFormularit t\u00eb pages\u00ebs\u201d. Ajo mund t\u00eb dor\u00ebzohet e printuar me bilancin dhe pasqyrat financiare ose n\u00eb m\u00ebnyr\u00eb elektronike, si\u00e7 k\u00ebrkohet nga DPT-ja.<\/p>\n\n\n\n

29.4 N\u00ebse tatimpaguesi nuk dor\u00ebzon Raportin Vjetor t\u00eb Pajtueshm\u00ebris\u00eb, ose dor\u00ebzon nj\u00eb njoftim t\u00eb pasakt\u00eb ose t\u00eb paplot\u00ebsuar t\u00eb Raportit Vjetor t\u00eb Pajtueshm\u00ebris\u00eb, kjo do t\u00eb konsiderohet si papajtueshm\u00ebri me nj\u00eb nga dispozitat e M\u00c7A, p\u00ebr q\u00ebllimin e pik\u00ebs 31 t\u00eb k\u00ebtij udh\u00ebzimi.<\/p>\n\n\n\n

30. E drejta e t\u00ebrheqjes dhe refuzimit<\/strong><\/p>\n\n\n\n

30.1 N\u00eb rastin e Marr\u00ebveshjeve t\u00eb Nj\u00ebanshme t\u00eb \u00c7mimit n\u00eb Avanc\u00eb, tatimpaguesi ose DPT-ja, mundet q\u00eb n\u00eb \u00e7do koh\u00eb gjat\u00eb procesit, t\u00eb t\u00ebrhiqen nga procesi n\u00ebse ata v\u00ebrejn\u00eb qart\u00eb se do t\u00eb jet\u00eb e pamundur t\u00eb p\u00ebrfundojn\u00eb me sukses nj\u00eb M\u00c7A. T\u00ebrheqja duhet t\u00eb njoftohet me shkrim dhe arsyet e t\u00ebrheqjes duhet t\u00eb specifikohen qart\u00eb. Gjykohet q\u00eb t\u00ebrheqja t\u00eb jet\u00eb rezultat i sjelljes n\u00eb kund\u00ebrshtim me aneksin 3.<\/p>\n\n\n\n

30.2 N\u00eb rastin e t\u00ebrheqjes nga ana e DPT-s\u00eb, tatimpaguesi ka t\u00eb drejt\u00eb t\u00eb ankimoj\u00eb me shkrim pran\u00eb drejtorit t\u00eb p\u00ebrgjithsh\u00ebm t\u00ebrheqjen, brenda 30 dit\u00ebve. DPT-ja, pas marrjes me shkrim t\u00eb ankimimit mund ta rikonsideroj\u00eb t\u00ebrheqjen e m\u00ebparshme dhe t\u00eb riangazhohet n\u00eb negocime.<\/p>\n\n\n\n

30.3 N\u00eb rastin e M\u00c7A-ve, dypal\u00ebshe apo shum\u00ebpal\u00ebshe, tatimpaguesi mund t\u00eb komunikoj\u00eb me shkrim n\u00eb \u00e7do koh\u00eb synimin e tij p\u00ebr t\u00eb refuzuar pranimin e rezultatit t\u00eb negociatave, dhe mos t\u00eb hyj\u00eb n\u00eb nj\u00eb M\u00c7A. Megjithat\u00eb, kjo b\u00ebhet pavar\u00ebsisht n\u00ebse Drejtoria e P\u00ebrgjithshme e Tatimeve t\u00ebrhiqet apo jo, nga negocimet me partnerin(\u00ebt) e konvent\u00ebs tatimore.<\/p>\n\n\n\n

30.4 N\u00eb rastin kur \u00ebsht\u00eb arritur nj\u00eb marr\u00ebveshje reciproke nd\u00ebrmjet Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve dhe partnerit\/\u00ebve t\u00eb tij t\u00eb konvent\u00ebs tatimore, tatimpaguesi mund t\u00eb rr\u00ebzoj\u00eb marr\u00ebveshjen me an\u00ebn e refuzimit p\u00ebr t\u00eb hyr\u00eb n\u00eb M\u00c7A. N\u00eb raste t\u00eb tilla, tatimpaguesi humbet t\u00eb drejt\u00ebn e aplikimit p\u00ebr procedur\u00ebn e marr\u00ebveshjes reciproke, n\u00eb lidhje me transaksionet e kontrolluara t\u00eb mbuluara nga kjo marr\u00ebveshje. P\u00ebrve\u00e7 k\u00ebsaj, tatimpaguesi humbet gjithashtu t\u00eb drejt\u00ebn p\u00ebr \u00e7do M\u00c7A t\u00eb nj\u00ebanshme lidhur me transaksionet e kontrolluara n\u00eb fjal\u00eb.<\/p>\n\n\n\n

31. Mosplot\u00ebsimi i k\u00ebrkesave t\u00eb marr\u00ebveshjes<\/strong><\/p>\n\n\n\n

31.1 N\u00ebse jan\u00eb shkelur nj\u00eb ose m\u00eb shum\u00eb dispozita t\u00eb M\u00c7A-s\u00eb, DPT-ja mundet q\u00eb, n\u00eb p\u00ebrputhje me pikat 32-34 t\u00eb k\u00ebtij udh\u00ebzimi, t\u00eb ndryshoj\u00eb, anuloj\u00eb ose revokoj\u00eb M\u00c7A.<\/p>\n\n\n\n

31.2 Pikat 32-34 t\u00eb k\u00ebtij udh\u00ebzimi jan\u00eb t\u00eb zbatueshme n\u00eb t\u00eb gjitha rastet dhe nuk mund t\u00eb parandalohen nga dispozitat e nj\u00eb Marr\u00ebveshjeje specifike t\u00eb \u00c7mimit n\u00eb Avanc\u00eb.<\/p>\n\n\n\n

32. Rishikimi<\/strong><\/p>\n\n\n\n

32.1 DPT-ja, n\u00eb konsultim me tatimpaguesin, mundet t\u00eb rishikoj\u00eb dispozitat e Marr\u00ebveshjes s\u00eb Nj\u00ebanshme t\u00eb \u00c7mimit n\u00eb Avanc\u00eb, n\u00ebse plot\u00ebsohet nj\u00ebra nga kushtet e m\u00ebposhtme:<\/p>\n\n\n\n

32.1.1 ka nj\u00eb ndryshim material n\u00eb zbatimin e Legjislacionit Tatimor Shqiptar; ose<\/p>\n\n\n\n

32.1.2 t\u00eb dyja pal\u00ebt, DPT-ja dhe tatimpaguesi, kan\u00eb shprehur me shkrim d\u00ebshir\u00ebn p\u00ebr t\u00eb rishikuar dispozitat q\u00eb vijn\u00eb si pasoj\u00eb e ndryshimeve n\u00eb ekonomi ose konsiderata t\u00eb tjera p\u00ebrkat\u00ebse.<\/p>\n\n\n\n

32.2 Data efektive e \u00e7do rishikimi duhet t\u00eb miratohet nd\u00ebrmjet DPT-s\u00eb dhe tatimpaguesit.<\/p>\n\n\n\n

32.3 N\u00eb rastin e nj\u00eb rishikimi t\u00eb marr\u00ebveshjes reciproke, M\u00c7A-ja q\u00eb zbaton at\u00eb marr\u00ebveshje reciproke, p\u00ebr aq sa k\u00ebrkohet, do t\u00eb rishikohet n\u00eb p\u00ebrputhje me rrethanat.<\/p>\n\n\n\n

33. Anulimi<\/strong><\/p>\n\n\n\n

33.1 Drejtoria e P\u00ebrgjithshme e Tatimeve mund t\u00eb anuloj\u00eb nj\u00eb Marr\u00ebveshje t\u00eb Nj\u00ebanshme t\u00eb \u00c7mimit n\u00eb Avanc\u00eb, kur plot\u00ebsohet nj\u00ebra nga kushtet e m\u00ebposhtme:<\/p>\n\n\n\n

33.1.1 ka pasur nj\u00eb keqprezantim, gabim ose mosveprim q\u00eb nuk \u00ebsht\u00eb pasoj\u00eb e neglizhenc\u00ebs apo pakujdesis\u00eb, ose mosveprim t\u00eb q\u00ebllimsh\u00ebm t\u00eb tatimpaguesit kur ka plot\u00ebsuar aplikimin, gjat\u00eb negocimeve t\u00eb marr\u00ebveshjes, ose n\u00eb p\u00ebrputhje me raportimin dhe p\u00ebrmbushjen e k\u00ebrkesave;<\/p>\n\n\n\n

33.1.2 tatimpaguesi nuk p\u00ebrmbush nj\u00eb ose m\u00eb shum\u00eb nga dispozitat e M\u00c7A-s\u00eb;<\/p>\n\n\n\n

33.1.3 ka shkelje materiale t\u00eb nj\u00eb apo m\u00eb shum\u00eb nga supozimet kritike; dhe\/ose<\/p>\n\n\n\n

33.1.4 kur pika 32 \u00ebsht\u00eb e aplikueshme, por asnj\u00eb marr\u00ebveshje nuk \u00ebsht\u00eb e mundur t\u00eb arrihet nd\u00ebrmjet DPT-s\u00eb dhe tatimpaguesit, brenda nj\u00eb periudh\u00eb prej 60 dit\u00ebsh.<\/p>\n\n\n\n

33.2 M\u00c7A do t\u00eb pushoj\u00eb s\u00eb qeni e zbatueshme nga data e anulimit.<\/p>\n\n\n\n

33.3 Data e anulimit do t\u00eb p\u00ebrcaktohet sipas dat\u00ebs s\u00eb ngjarjes q\u00eb solli anulimin. N\u00ebse nj\u00eb dat\u00eb e till\u00eb nuk mund t\u00eb p\u00ebrcaktohet, p.sh. kur ndodh nj\u00eb ndryshim material n\u00eb nj\u00eb nga supozimet kritike, anulimi do t\u00eb jet\u00eb efektiv nga viti fiskal n\u00eb t\u00eb cilin ka ndodhur ngjarja. Efekti i anulimit \u00ebsht\u00eb i till\u00eb q\u00eb DPT-ja dhe tatimpaguesi nuk do t\u00eb jen\u00eb m\u00eb t\u00eb detyruar nga marr\u00ebveshja, q\u00eb nga data e anulimit.<\/p>\n\n\n\n

33.4 DPT-ja mund t\u00eb heq\u00eb dor\u00eb nga anulimi n\u00ebse tatimpaguesi mund t\u00eb tregoj\u00eb se ka shkaqe t\u00eb arsyeshme, dhe pal\u00ebt bien dakord p\u00ebr nj\u00eb rishikim t\u00eb marr\u00ebveshjes n\u00eb p\u00ebrputhje me pik\u00ebn 32 t\u00eb udh\u00ebzimit.<\/p>\n\n\n\n

33.5 N\u00eb rastin e M\u00c7A- s\u00eb dypal\u00ebshe ose shum\u00ebpal\u00ebshe, marr\u00ebveshja anulohet vet\u00ebm n\u00eb p\u00ebrputhje me dispozitat e marr\u00ebveshjes arritur mes autoriteteve kompetente.<\/p>\n\n\n\n

34. Revokimi<\/strong><\/p>\n\n\n\n

34.1 DPT-ja mund t\u00eb revokoj\u00eb nj\u00eb Marr\u00ebveshj\u00eb t\u00eb Nj\u00ebanshme t\u00eb \u00c7mimit n\u00eb Avanc\u00eb kur ka pasur nj\u00eb shtremb\u00ebrim, gabim ose mosveprim q\u00eb \u00ebsht\u00eb pasoj\u00eb e neglizhenc\u00ebs apo pakujdesis\u00eb, ose mospagim t\u00eb q\u00ebllimsh\u00ebm t\u00eb tatimpaguesit kur ka plot\u00ebsuar aplikimin, gjat\u00eb negocimeve t\u00eb marr\u00ebveshjes, ose n\u00eb p\u00ebrputhje me raportimin dhe k\u00ebrkesat.<\/p>\n\n\n\n

34.2 Efekti i revokimit sjell pasoja t\u00eb atilla sikur marr\u00ebveshja t\u00eb mos ket\u00eb ekzistuar asnj\u00ebher\u00eb.<\/p>\n\n\n\n

34.3 N\u00eb rastin e nj\u00eb M\u00c7A-je dypal\u00ebshe ose shum\u00ebpal\u00ebshe, marr\u00ebveshja revokohet vet\u00ebm n\u00eb p\u00ebrputhje me dispozitat e marr\u00ebveshjes s\u00eb arritur nd\u00ebrmjet autoriteteve kompetente.<\/p>\n\n\n\n

35. Rinovimi<\/strong><\/p>\n\n\n\n

35.1 Dor\u00ebzimi i nj\u00eb aplikimi p\u00ebr t\u00eb k\u00ebrkuar rinovimin e nj\u00eb M\u00c7A-je, duhet t\u00eb ndjek\u00eb t\u00eb nj\u00ebjtat procedura t\u00eb parashikuara n\u00eb pikat 23\u201329 t\u00eb k\u00ebtij udh\u00ebzimi.<\/p>\n\n\n\n

35.2 Nd\u00ebrsa n\u00eb praktik\u00eb termat dhe kushtet e Marr\u00ebveshjes s\u00eb m\u00ebparshme t\u00eb \u00c7mimit n\u00eb Avanc\u00eb do t\u00eb jen\u00eb influencuese kundrejt negocimit t\u00eb rinovimit, termat dhe kushtet e pranuara n\u00eb Marr\u00ebveshjen e m\u00ebparshme t\u00eb \u00c7mimit n\u00eb Avanc\u00eb jan\u00eb pa paragjykim p\u00ebr rinovimin.<\/p>\n\n\n\n

36. Konfidencialiteti<\/strong><\/p>\n\n\n\n

36.1 N\u00eb p\u00ebrputhje me nenin 25, \u201cKonfidencialiteti\u201d, t\u00eb ligjit nr. 9920, dat\u00eb 19.5.2008, \u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, t\u00eb ndryshuar, informacioni i paraqitur nga tatimpaguesi gjat\u00eb takimit parador\u00ebzimit, n\u00eb aplikim, gjat\u00eb negocimit dhe n\u00eb marr\u00ebveshjen p\u00ebrfundimtare, \u00ebsht\u00eb konfidencial dhe duhet t\u00eb p\u00ebrfaq\u00ebsoj\u00eb nj\u00eb sekret tatimor. Megjithat\u00eb, DPT-ja rezervon t\u00eb drejt\u00ebn e dh\u00ebnies s\u00eb informacionit statistikor publik mbi baza anonime, si\u00e7 k\u00ebrkohet p\u00ebr plot\u00ebsimin e \u201cRaportit Vjetor t\u00eb Programit t\u00eb M\u00c7A-s\u00eb\u201d (shiko pik\u00ebn 37).<\/p>\n\n\n\n

36.2 N\u00eb lidhje me M\u00c7A-n\u00eb dypal\u00ebshe ose shum\u00ebpal\u00ebshe, dispozita e shk\u00ebmbimit t\u00eb informacionit t\u00eb konvent\u00ebs p\u00ebrkat\u00ebse tatimore, aplikohet n\u00eb shk\u00ebmbimin e informacionit p\u00ebr q\u00ebllimet e dispozitave t\u00eb M\u00c7A-s\u00eb. K\u00ebshtu ruhet konfidencialiteti i informacionit t\u00eb shk\u00ebmbyer p\u00ebr q\u00ebllimet e M\u00c7A-s\u00eb.<\/p>\n\n\n\n

37. Raporti Vjetor i Programit t\u00eb M\u00c7A-s\u00eb<\/strong><\/p>\n\n\n\n

37.1 DPT-ja, \u00ebsht\u00eb e detyruar t\u00eb p\u00ebrgatis\u00eb dhe t\u00eb jap\u00eb nj\u00eb Raport Vjetor mbi Programin e Marr\u00ebveshjes s\u00eb \u00c7mimit n\u00eb Avanc\u00eb.<\/p>\n\n\n\n

37.2 Raporti Vjetor duhet t\u00eb specifikoj\u00eb p\u00ebr vitin zbatues:<\/p>\n\n\n\n

– numrin dhe llojin e aplikimeve t\u00eb pranuara t\u00eb M\u00c7A-s\u00eb, t\u00eb evidentuar sipas llojit t\u00eb marr\u00ebveshjes dhe rinovimeve;<\/p>\n\n\n\n

– numrin e aplikimeve t\u00eb pranuara dhe t\u00eb refuzuara, t\u00eb evidentuara sipas llojit t\u00eb marr\u00ebveshjes dhe rinovimit;<\/p>\n\n\n\n

– tarifat totale t\u00eb aplikimeve t\u00eb ark\u00ebtuara dhe t\u00eb rimbursuara;<\/p>\n\n\n\n

– numrin e M\u00c7A-ve t\u00eb hyra n\u00eb fuqi dhe numrin e M\u00c7A-ve n\u00eb pritje (n\u00ebn negocim), t\u00eb evidentuara sipas llojit t\u00eb marr\u00ebveshjeve dhe rinovimeve;<\/p>\n\n\n\n

– periudh\u00ebn mesatare kohore nga pranimi i aplikimit deri tek arritja e marr\u00ebveshjes, t\u00eb evidentuara sipas llojit t\u00eb marr\u00ebveshjes;<\/p>\n\n\n\n

– numrin e M\u00c7A-ve t\u00eb ripara, revokuara apo anuluara, t\u00eb evidentuara sipas llojit t\u00eb marr\u00ebveshjes dhe rinovimeve;<\/p>\n\n\n\n

– numrin e M\u00c7A-ve t\u00eb hyra n\u00eb fuqi, apo t\u00eb rinovuara, sipas klasifikimit t\u00eb industris\u00eb s\u00eb tatimpaguesit;<\/p>\n\n\n\n

– numrin e M\u00c7A-ve t\u00eb hyra n\u00eb fuqi, ose t\u00eb rinovuara, sipas llojit t\u00eb transaksionit(eve) t\u00eb mbuluar(a);<\/p>\n\n\n\n

– numrin e M\u00c7A-ve t\u00eb hyra n\u00eb fuqi, ose t\u00eb rinovuara, sipas metod\u00ebs s\u00eb pranuar t\u00eb transferimit t\u00eb \u00e7mimit;<\/p>\n\n\n\n

– numrin e M\u00c7A-ve t\u00eb hyra n\u00eb fuqi gjat\u00eb vitit, me secilin partner t\u00eb konvent\u00ebs tatimore.<\/p>\n\n\n\n

38. Shfuqizime<\/strong><\/p>\n\n\n\n

Ky udh\u00ebzim shfuqizon udh\u00ebzimin nr. 16 dat\u00eb, 18.6.2014, \u201cP\u00ebr transferimin e \u00e7mimit\u201d dhe udh\u00ebzimin nr. 9, dat\u00eb 27.2.2015 \u201cMbi marr\u00ebveshjet e \u00e7mimit n\u00eb avanc\u00eb\u201d<\/p><\/blockquote><\/figure>\n\n\n\n

39. Hyrja n\u00eb fuqi<\/strong><\/p>\n\n\n\n

Ky udh\u00ebzim botohet n\u00eb Fletoren Zyrtare dhe hyn n\u00eb fuqi me fillimin e efekteve t\u00eb ligjit nr. 29\/2023, dat\u00eb 30.3.2023, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar.<\/p>\n\n\n\n

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

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Source: Qendra e Botimeve Zyrtare.<\/a><\/p>\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":"

UDH\u00cbZIM Nr. 29, dat\u00eb 16.11.2023 P\u00cbR TRANSFERIMIN E \u00c7MIMIT DHE MARR\u00cbVESHJET E \u00c7MIMIT N\u00cb AVANC\u00cb N\u00eb zbatim t\u00eb nenit 102, pika 4, t\u00eb Kushtetut\u00ebs s\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb dhe nenit 70, pika 2, t\u00eb ligjit nr. 29\/2023, dat\u00eb 30.3.2023, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar, ministri i Financave dhe Ekonomis\u00eb, UDH\u00cbZON: 1. 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