{"id":19042,"date":"2024-03-11T15:32:03","date_gmt":"2024-03-11T15:32:03","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=19042"},"modified":"2024-03-11T15:38:20","modified_gmt":"2024-03-11T15:38:20","slug":"clarification-regarding-the-personal-status-declaration-and-the-calculation-of-the-2024-cap","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/sqarim-ne-lidhje-me-deklaraten-e-statusit-personal-dhe-perllogaritjen-e-tap-2024\/","title":{"rendered":"Clarification regarding the Declaration of Personal Status and the calculation of TAP 2024"},"content":{"rendered":"<p>The Tax Administration clarifies to taxpayers regarding:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Calculation of Tax on Employment Income (TAP); <\/li>\n\n\n\n<li>Completion of the Declaration of Personal Status;<\/li>\n\n\n\n<li>The application of deductions in accordance with the amendments under the new Income Tax Law.<\/li>\n<\/ul>\n\n\n\n<p>According to <a href=\"https:\/\/alprofitconsult.al\/en\/akt-normativ-nr-7-date-14-12-2024-per-disa-shtesa-dhe-ndryshime-ne-ligjin-nr-29-2023-per-tatimin-mbi-te-ardhurat-te-ndryshuar\/\">Normative Act No. 7, dated December 14, 2023<\/a>, Articles 22, 23 and 24.1 extend their effects from the January 2025 tax period. Also, the current Personal Income Tax table for employment extends its effects until <strong>December 31, 2024,<\/strong> Article 69, paragraph 2 of the same law.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u201cBased on the above, the calculation and withholding of Income Tax on Employment for all employees during 2024 will continue to be carried out in the same manner as it has been to date. For individuals with more than one employment during a month, the respective employers will declare and withhold TAP based on the amounts calculated on the payroll, and the difference in TAP will be paid by the individual themselves with the 2024 Annual Individual Declaration (same as for the 2023 fiscal year)\u2019, clarifies the Tax Administration.\u201d<\/p>\n<\/blockquote>\n\n\n\n<p>For the year 2024, it is not necessary to complete the declaration of personal status, pursuant to Article 66 of the new Law, under paragraph 3 of that article, which explicitly states: \u201cThe declaration of personal status includes all information necessary to claim a deduction from taxable income under Article 22(1) of this Law.\u201d Under the circumstances in which Article 22 extends its effects from <strong>January 2025, <\/strong>This statement will also be completed starting with this term.<\/p>\n\n\n\n<p>The Tax Administration emphasizes that deductions under Article 22 of the \u201cIncome Tax\u201d Law will not be applied, but the calculation, withholding, and payment of TAP will continue, pursuant to Article 69, paragraph 2 of this law (under the current formula, the calculation is performed on the payroll by the employer).<\/p>\n\n\n\n<p>Source:\u00a0<a href=\"https:\/\/www.tatime.gov.al\/c\/6\/70\/tatimi-mbi-te-ardhurat\" target=\"_blank\" rel=\"noreferrer noopener\">General Directorate of Taxes.<\/a><\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Do you have a question?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Do not hesitate to <a href=\"https:\/\/alprofitconsult.al\/en\/contact\/\" target=\"_self\">contact<\/a> us. We are a team of experts and will be happy to speak with you.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Administrata Tatimore sqaron tatimpaguesit n\u00eb lidhje me: Sipas Aktit Normativ nr. Nr. 7, dat\u00eb 14.12.2023, nenet 22, 23 dhe 24.1, i shtrijn\u00eb efektet nga periudha tatimore Janar 2025.Gjithashtu, Tabela aktuale e Tatimit mbi t\u00eb Ardhurat Personale nga Pun\u00ebsimi i shtrin efektet deri 31 Dhjetor 2024, neni 69, pika 2 e t\u00eb nj\u00ebjtit ligj. \u201cNga sa [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":19055,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47],"tags":[102,79,69],"class_list":["post-19042","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-deklarata-personale","tag-njoftimedpt","tag-tatime"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sqarim n\u00eb lidhje me Deklarat\u00ebn e Statusit Personal dhe p\u00ebrllogaritjen e TAP 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\" href=\"https:\/\/alprofitconsult.al\/en\/clarification-regarding-the-personal-status-declaration-and-the-calculation-of-the-2024-cap\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sqarim n\u00eb lidhje me Deklarat\u00ebn e Statusit Personal dhe p\u00ebrllogaritjen e TAP 2024 - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Administrata Tatimore sqaron tatimpaguesit n\u00eb lidhje me: Sipas Aktit Normativ nr. 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