{"id":19002,"date":"2024-02-12T21:00:02","date_gmt":"2024-02-12T21:00:02","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=19002"},"modified":"2024-02-12T21:00:03","modified_gmt":"2024-02-12T21:00:03","slug":"tatimi-mbi-te-ardhurat-e-korporates-dispozita-te-pergjithshme-mbi-percaktimin-e-fitimit-pjesa-e-trete-ndryshimet-ligjore-pas-janar-2024","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-e-korporates-dispozita-te-pergjithshme-mbi-percaktimin-e-fitimit-pjesa-e-trete-ndryshimet-ligjore-pas-janar-2024\/","title":{"rendered":"Tatimi mbi t\u00eb ardhurat e korporat\u00ebs: Dispozita t\u00eb p\u00ebrgjithshme mbi p\u00ebrcaktimin e fitimit : pjesa e tret\u00eb (ndryshimet ligjore pas Janar 2024)"},"content":{"rendered":"

Shpenzimet e zbritshme<\/strong><\/h2>\n\n\n\n
\n

Shpenzimet e zbritshme jan\u00eb t\u00eb gjitha shpenzimet e kryera nga nj\u00eb person q\u00eb i n\u00ebnshtrohet k\u00ebtij ligji gjat\u00eb vitit tatimor, n\u00eb mas\u00ebn q\u00eb k\u00ebto shpenzime p\u00ebr blerje mallrash apo sh\u00ebrbimesh kryhen realisht p\u00ebr q\u00ebllim t\u00eb realizimit t\u00eb fitimit dhe n\u00eb interes t\u00eb biznesit, q\u00eb jan\u00eb t\u00eb dokumentuara nga tatimpaguesi dhe q\u00eb nuk jan\u00eb objekt i ndonj\u00eb kufizimi t\u00eb p\u00ebrcaktuar me k\u00ebt\u00eb ligj. Ministri p\u00ebrgjegj\u00ebs p\u00ebr financat p\u00ebrcakton me udh\u00ebzim m\u00ebnyr\u00ebn e zbatimit t\u00eb k\u00ebtij neni.<\/p>\n<\/blockquote>\n\n\n\n

Shpenzime t\u00eb zbritshme p\u00ebr tok\u00ebn q\u00eb shk\u00ebmbehet p\u00ebr nd\u00ebrtim<\/strong><\/h2>\n\n\n\n

N\u00eb p\u00ebrcaktimin e fitimit t\u00eb tatuesh\u00ebm t\u00eb sip\u00ebrmarrjeve q\u00eb operojn\u00eb n\u00eb nd\u00ebrtimin dhe\/ose shitjen e nd\u00ebrtesave p\u00ebr q\u00ebllime strehimi, veprimtari prodhuese, tregtare ose veprimtari t\u00eb sh\u00ebrbimit, metodologjia p\u00ebr njohjen e t\u00eb ardhurave nga shitja dhe shpenzimeve t\u00eb veprimtaris\u00eb, si dhe konsiderimi i pjes\u00ebs p\u00ebrfituese t\u00eb pronar\u00ebve t\u00eb truallit dhe vet\u00eb kostove t\u00eb truallit miratohen me vendim t\u00eb K\u00ebshillit t\u00eb Ministrave.<\/p>\n\n\n\n

Shpenzimet jo t\u00eb zbritshme dhe kufizimi i zbritjes<\/strong><\/h2>\n\n\n\n
    \n
  1. Shpenzimet e me\u0308poshtme nuk jane\u0308 te\u0308 zbritshme:
    a) kostot e blerjes dhe pe\u0308rmire\u0308simit te\u0308 toke\u0308s dhe shesheve te\u0308 nde\u0308rtimit;
    b) kostoja e blerjes, pe\u0308rmire\u0308simit, rinovimit dhe rikonstruksionit te\u0308 aktiveve te\u0308 amortizueshme;
    c) shpenzimet e amortizimit sipas rregullave te\u0308 kontabilitetit dhe nenit 51 te\u0308 ke\u0308tij ligji;
    c\u0327) zmadhimi i kapitalit themeltar te\u0308 shoqe\u0308rise\u0308 ose te\u0308 kapitalit kontribues ne\u0308 nje\u0308 partneritet;
    d) dividende\u0308t pe\u0308r aksionare\u0308t ose ortake\u0308t, si dhe dividende\u0308t e entiteteve te\u0308 tjera qe\u0308 i ne\u0308nshtrohen ke\u0308tij ligji;
    dh) interesat e paguara qe\u0308 tejkalojne\u0308 norme\u0308n mesatare vjetore te\u0308 interesit 12-mujor te\u0308 kredise\u0308 te\u0308 vendosur nga bankat tregtare, sic\u0327 publikohet zyrtarisht nga Banka e Shqipe\u0308rise\u0308, pe\u0308rjashtuar interesat e kredive te\u0308 dhe\u0308na nga institucionet e mikrokredise\u0308;
    e) gjobat dhe de\u0308nimet qe\u0308 i paguhen nje\u0308 autoriteti publik pe\u0308r shkelje te\u0308 legjislacionit;
    e\u0308) shpenzimet pe\u0308r krijimin ose rritjen e provigjioneve, rezervave apo fondeve te\u0308 tjera speciale, pe\u0308rvec\u0327 kur kjo e\u0308shte\u0308 e pe\u0308rcaktuar ndryshe me ke\u0308te\u0308 ligj;
    f) tatimi mbi fitimin korporativ, TVSH-ja e kreditueshme, si dhe akciza e paguar nga subjektet qe\u0308 administrojne\u0308 mallra akcize;
    g) shpenzimet e pe\u0308rfaqe\u0308simit dhe shpenzimet pe\u0308r pritje-pe\u0308rcjellje qe\u0308 tejkalojne\u0308 0,3 pe\u0308r qind te\u0308 te\u0308 ardhurave vjetore. Pe\u0308r tatimpaguesit eksportues, pe\u0308rjashtuar prodhuesit me material porosite\u0308si, te\u0308 cile\u0308t ne\u0308 3 vjete\u0308t e fundit kane\u0308 realizuar mbi 70 pe\u0308r qind te\u0308 te\u0308 ardhurave nga eksporti, shpenzimet e dokumentuara, te\u0308 kryera pe\u0308r pjese\u0308marrje, prezantim ne\u0308 panaire apo ekspozita jashte\u0308 vendit, njihen si shpenzime te\u0308 zbritshme deri ne\u0308 mase\u0308n 3 pe\u0308r qind te\u0308 te\u0308 ardhurave vjetore.
    gj) shpenzimet e kryera si konsum personal nga aksionere\u0308t, ortake\u0308t, administratore\u0308t dhe familjare\u0308t e tyre;
    h) shpenzimet te\u0308 cilat tejkalojne\u0308 kufijte\u0308 e pe\u0308rcaktuar me ligj apo me akte ne\u0308nligjore ne\u0308 fuqi;
    i) dhuratat dhe donacionet;
    j) shpenzimet pe\u0308r she\u0308rbime teknike, konsulence dhe te\u0308 menaxhimit te\u0308 faturuara nga jorezidente\u0308, ne\u0308 qofte\u0308 se nuk paguhen nga tatimpaguesi brenda periudhe\u0308s se\u0308 dore\u0308zimit te\u0308 deklarate\u0308s tatimore. Ne\u0308 rast se shpenzime te\u0308 tilla paguhen me\u0308 vone\u0308, ato jane\u0308 te\u0308 zbritshme ne\u0308 vitin tatimor kur ato paguhen;
    k) shpenzimet pe\u0308r pagat, shpe\u0308rblimet dhe forma te\u0308 tjera te\u0308 te\u0308 ardhurave personale qe\u0308 kane\u0308 te\u0308 be\u0308jne\u0308 me marre\u0308dhe\u0308niet e pune\u0308s, te\u0308 paguara te\u0308 pune\u0308suarve, duke pe\u0308rfshire\u0308 administratore\u0308t dhe qe\u0308 nuk jane\u0308 be\u0308re\u0308 ne\u0308pe\u0308rmjet sistemit bankar ose institucioneve te\u0308 parase\u0308 elektronike te\u0308 licencuara nga Banka e Shqipe\u0308rise\u0308;
    l) shumat e paguara me para ne\u0308 dore\u0308 ne\u0308 tejkalim te\u0308 kufijve te\u0308 pe\u0308rcaktuar nga dispozitat e ligjit pe\u0308r procedurat tatimore ne\u0308 Republike\u0308n e Shqipe\u0308rise\u0308;
    ll) shpenzimet e sigurimit te\u0308 jete\u0308s dhe she\u0308ndetit te\u0308 punonje\u0308sve te\u0308 tatimpaguesit qe\u0308 tejkalojne\u0308 5% te\u0308 pagave bruto te\u0308 tyre pe\u0308r vitin tatimor;
    m) bursat qe\u0308 jepen pe\u0308r nxe\u0308ne\u0308sit dhe studente\u0308t e institucionit arsimor publik dhe privat ndryshe nga ato te\u0308 pe\u0308rcaktuara nga Ke\u0308shilli i Ministrave;
    n) shpenzimet pe\u0308r kontributet e be\u0308ra nga pune\u0308dhe\u0308ne\u0308si ne\u0308 eme\u0308r te\u0308 punonje\u0308sve te\u0308 tij ne\u0308 nje\u0308 plan pensioni privat, qe\u0308 tejkalojne\u0308 kufizimet e pike\u0308s 5 te\u0308 nenit 20 te\u0308 ke\u0308tij ligji;
    nj) shpenzimet e lidhura me te\u0308 ardhurat, te\u0308 cilat nuk jane\u0308 pe\u0308rfshire\u0308 ne\u0308 fitimin e tatueshe\u0308m ne\u0308 baze\u0308 te\u0308 ke\u0308tij ligji;
    o) mitdhe\u0308niet dhe ryshfetet;
    p) shumat e sponsorizuara:
    i. qe\u0308 tejkalojne\u0308 mase\u0308n 5 pe\u0308r qind te\u0308 fitimit para tatimit pe\u0308r botuesit e shtypit dhe botimet e
    veprave letrare, shkencore, enciklopedike, si dhe pe\u0308r veprimtarite\u0308 kulturore apo artistike;
    ii. qe\u0308 tejkalojne\u0308 mase\u0308n 5 pe\u0308r qind te\u0308 fitimit para tatimit pe\u0308r veprimtarite\u0308 sportive. Shumat e sponsorizuara, brenda kufirit te\u0308 me\u0308sipe\u0308rm pe\u0308r veprimtarite\u0308 e ekipeve sportive, pjese\u0308 te\u0308 organizatave sportive te\u0308 njohura nga legjislacioni ne\u0308 fuqi i fushe\u0308s, pe\u0308r efekt te\u0308 pe\u0308rllogaritjes se\u0308 tatimit mbi fitimin e periudhe\u0308s tatimore, jane\u0308 te\u0308 zbritshme sa trefishi i vlere\u0308s se\u0308 shume\u0308s se\u0308 sponsorizuar. Mbartja e tyre ne\u0308 periudhat tatimore te\u0308 ardhshme nuk lejohet. Kjo zbritje lejohet pas le\u0308shimit te\u0308 \u201cAutorizimit te\u0308 sponsorizimit\u201d nga Drejtori i Pe\u0308rgjithshe\u0308m i Tatimeve sipas procedurave te\u0308 parashikuara ne\u0308 udhe\u0308zimin e ministrit pe\u0308rgjegje\u0308s pe\u0308r financat. Kjo dispozite\u0308 zbatohet vete\u0308m pe\u0308r entitetet
    sponsorizuese, te\u0308 cilat realizojne\u0308 fitim vjetor te\u0308 tatueshe\u0308m mbi 100 milione\u0308 leke\u0308,
    iii. qe\u0308 tejkalojne\u0308 mase\u0308n 3 pe\u0308r qind te\u0308 fitimit para tatimit pe\u0308r sponsorizimet e veprimtarive te\u0308 tjera, qe\u0308 nuk pe\u0308rfshihen ne\u0308 ne\u0308nndarjet \u201ci\u201d dhe \u201cii\u201d te\u0308 ke\u0308saj shkronje;
    q) humbjet, de\u0308mtimet, firot dhe skarcot gjate\u0308 prodhimit, tranzitimit, magazinimit, tregtimit tej rregullave te\u0308 pe\u0308rcaktuara ne\u0308 akte te\u0308 vec\u0327anta ligjore dhe ne\u0308nligjore qe\u0308 jane\u0308 ne\u0308 fuqi;
    r) c\u0327do shpenzim i pretenduar, masa e te\u0308 cilit nuk ve\u0308rtetohet me dokumente nga tatimpaguesi apo qe\u0308 nuk pe\u0308rfaqe\u0308son nje\u0308 transaksion real.<\/li>\n\n\n\n
  2. Ministri pe\u0308rgjegje\u0308s pe\u0308r financat pe\u0308rcakton me udhe\u0308zim me\u0308nyre\u0308n e zbatimit te\u0308 ke\u0308tij neni.<\/li>\n<\/ol>\n\n\n\n

    Source: General Directorate of Taxes.<\/a><\/p>\n\n\n

    Do you have a question?<\/h3>

    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":"

    Shpenzimet e zbritshme Shpenzimet e zbritshme jan\u00eb t\u00eb gjitha shpenzimet e kryera nga nj\u00eb person q\u00eb i n\u00ebnshtrohet k\u00ebtij ligji gjat\u00eb vitit tatimor, n\u00eb mas\u00ebn q\u00eb k\u00ebto shpenzime p\u00ebr blerje mallrash apo sh\u00ebrbimesh kryhen realisht p\u00ebr q\u00ebllim t\u00eb realizimit t\u00eb fitimit dhe n\u00eb interes t\u00eb biznesit, q\u00eb jan\u00eb t\u00eb dokumentuara nga tatimpaguesi dhe q\u00eb nuk […]<\/p>","protected":false},"author":1,"featured_media":19003,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100,1],"tags":[437,392,368,439,444],"class_list":["post-19002","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","category-uncategorized","tag-entitete","tag-shkalla-tatimore-tatim-fitimi-5","tag-shpk","tag-tatimi-i-ri-mbi-te-ardhurat","tag-tatimi-mbi-te-ardhurat-e-korporates"],"yoast_head":"\nTatimi mbi t\u00eb ardhurat e korporat\u00ebs: Dispozita t\u00eb p\u00ebrgjithshme mbi p\u00ebrcaktimin e fitimit : pjesa e tret\u00eb (ndryshimet ligjore pas Janar 2024) - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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