{"id":19078,"date":"2024-03-24T21:37:42","date_gmt":"2024-03-24T21:37:42","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=19078"},"modified":"2024-03-24T21:37:44","modified_gmt":"2024-03-24T21:37:44","slug":"tatimi-mbi-te-ardhurat-e-korporates-dispozita-te-pergjithshme-mbi-percaktimin-e-fitimit-tatimi-ne-burim-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-tatimi-ne-burim-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 : Tatimi n\u00eb burim (ndryshimet ligjore pas Janar 2024)"},"content":{"rendered":"<h2 class=\"wp-block-heading\"><strong>Agjenti i mbajtjes s\u00eb tatimit n\u00eb burim<\/strong><\/h2>\n\n\n\n<p>\u00c7do agjent i mbajtjes s\u00eb tatimit n\u00eb burim \u00ebsht\u00eb i detyruar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>t\u00eb mbaj\u00eb tatimin kur paguan ndonj\u00eb t\u00eb ardhur dhe ndonj\u00eb pages\u00eb q\u00eb \u00ebsht\u00eb subjekt i nenit <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/11\/LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT-4.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">58 t\u00eb k\u00ebtij ligji;<\/a><\/li>\n\n\n\n<li>t\u00eb transferoj\u00eb shum\u00ebn e sakt\u00eb n\u00eb afatin e k\u00ebrkuar t\u00eb tatimit t\u00eb mbajtur n\u00eb llogarin\u00eb e autoritetit kompetent tatimor, s\u00eb bashku me deklarat\u00ebn e tatimit t\u00eb mbajtur n\u00eb burim, si\u00e7 parashikohet n\u00eb nenin <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/11\/LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT-4.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">57 t\u00eb k\u00ebtij ligji;<\/a><\/li>\n\n\n\n<li>t\u00eb mbaj\u00eb regjistrime t\u00eb t\u00eb ardhurave dhe pagesave e t\u00eb tatimit t\u00eb paguar dhe t\u2019ia vendos\u00eb n\u00eb dispozicion ato autoritetit kompetent tatimor kur k\u00ebrkohet nga ky i fundit p\u00ebr kontrollin e sakt\u00ebsis\u00eb s\u00eb llogaritjes, mbajtjes dhe\/ose pages\u00ebs s\u00eb tatimit sipas k\u00ebtij ligji.<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Data e pages\u00ebs s\u00eb t\u00eb ardhurave, subjekt i mbajtjes s\u00eb tatimit n\u00eb burim, n\u00ebnkupton dat\u00ebn n\u00eb t\u00eb cil\u00ebn pagesa \u00ebsht\u00eb kryer. N\u00eb rastin e dividentit, subjekt i detyrimit t\u00eb mbajtjes s\u00eb tatimit n\u00eb burim, i cili nuk \u00ebsht\u00eb paguar, tatimi duhet t\u00eb mbahet dhe t\u00eb transferohet n\u00eb fund t\u00eb muajit t\u00eb tret\u00eb pas muajit n\u00eb t\u00eb cilin organi statuor i entitetit ka vendosur mbi shp\u00ebrndarjen e fitimit p\u00ebrkat\u00ebs. Entiteti depoziton pran\u00eb organeve tatimore, jo m\u00eb von\u00eb se data 31 korrik t\u00eb \u00e7do viti, vendimin mbi destinacionin e fitimit.<\/p>\n<\/blockquote>\n\n\n\n<p>Agjent\u00ebt e mbajtjes s\u00eb tatimit jan\u00eb p\u00ebrgjegj\u00ebs p\u00ebr pages\u00ebn e tatimit n\u00eb em\u00ebr t\u00eb nj\u00eb tatimpaguesi tjet\u00ebr nj\u00eblloj si t\u00eb ishte detyrimi i tyre tatimor.<\/p>\n\n\n\n<p>Agjenti i mbajtjes s\u00eb tatimit detyrohet t\u00eb deklaroj\u00eb dhe t\u00eb paguaj\u00eb tatimin e mbajtur n\u00eb llogarin\u00eb e t\u00eb ardhurave t\u00eb organeve tatimore deri n\u00eb dat\u00ebn 20 t\u00eb muajit q\u00eb pason muajin e pages\u00ebs ose mbajtjes s\u00eb tatimit, n\u00eb p\u00ebrputhje me pik\u00ebn 2 t\u00eb k\u00ebtij neni.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Deklarata e tatimit t\u00eb mbajtur n\u00eb burim<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p>Deklarata e tatimit t\u00eb mbajtur duhet t\u00eb ket\u00eb t\u00eb pakt\u00ebn informacionin e m\u00ebposht\u00ebm:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>t\u00eb dh\u00ebnat identifikuese t\u00eb agjentit t\u00eb mbajtjes n\u00eb burim;<\/li>\n\n\n\n<li> t\u00eb dh\u00ebnat identifikuese t\u00eb tatimpaguesit t\u00eb cilit i mbahet tatimi;<\/li>\n\n\n\n<li>rezidenc\u00ebn tatimore t\u00eb tatimpaguesit t\u00eb cilit i mbahet tatimi, n\u00eb rast se tatimi mbahet n\u00eb burim p\u00ebr nj\u00eb tatimpagues jorezident;<\/li>\n\n\n\n<li>llojin e t\u00eb ardhurave ose pagesat;<\/li>\n\n\n\n<li>shum\u00ebn e tatimit t\u00eb mbajtur n\u00eb burim;<\/li>\n\n\n\n<li>dat\u00ebn e t\u00eb ardhurave ose pagesave.<\/li>\n<\/ul>\n\n\n\n<p>Deklarata e tatimit t\u00eb mbajtur n\u00eb burim nuk sh\u00ebrben si certifikat\u00eb e tatimit t\u00eb paguar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb derisa t\u00eb certifikohet nga autoriteti kompetent tatimor.<\/p>\n\n\n\n<p>Ministri p\u00ebrgjegj\u00ebs p\u00ebr financat miraton me udh\u00ebzim form\u00ebn dhe p\u00ebrmbajtjen e deklarat\u00ebs p\u00ebr tatimin e mbajtur n\u00eb burim.<\/p>\n\n\n\n<p>Deklarata e tatimit t\u00eb mbajtur n\u00eb burim dor\u00ebzohet sipas k\u00ebrkesave t\u00eb parashikuara n\u00eb ligjin p\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Income and Payments Subject to Withholding Tax<\/strong><\/h2>\n\n\n\n<p>T\u00eb ardhurat dhe pagesat n\u00eb vijim jan\u00eb objekt i mbajtjes s\u00eb tatimit n\u00eb burim, kundrejt detyrimit tatimor p\u00ebrfundimtar, kur i paguhen nj\u00eb tatimpaguesi rezident ose nj\u00eb selie t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb t\u00eb nj\u00eb tatimpaguesi jorezident:<\/p>\n<\/div><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>dividend\u00ebt;<\/li>\n\n\n\n<li> interesat;<\/li>\n\n\n\n<li> honoraret;<\/li>\n\n\n\n<li>t\u00eb ardhurat nga loj\u00ebrat e fatit;<\/li>\n\n\n\n<li>t\u00eb ardhurat nga qiradh\u00ebnia vet\u00ebm kur i paguhen individit.<\/li>\n<\/ul>\n\n\n\n<p>Pagesat e m\u00ebposhtme jan\u00eb subjekt i mbajtjes p\u00ebrfundimtare t\u00eb tatimit n\u00eb burim kur paguhen nga nj\u00eb tatimpagues rezident apo nj\u00eb seli e p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb p\u00ebr nj\u00eb person fizik jorezident ose nj\u00eb entitet jorezident pa nj\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>dividend\u00ebt, interesat dhe honoraret;<\/li>\n\n\n\n<li>fitimet nga loj\u00ebrat e fatit;<\/li>\n\n\n\n<li>pagesat e sh\u00ebrbimeve, p\u00ebrve\u00e7 sh\u00ebrbimeve t\u00eb marra fizikisht jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb;<\/li>\n\n\n\n<li> sh\u00ebrbimet e sigurimit;<\/li>\n\n\n\n<li>tarifat p\u00ebr pjes\u00ebmarrjen n\u00eb bordet drejtuese dhe k\u00ebshillat ose trupa drejtues t\u00eb tjer\u00eb;<\/li>\n\n\n\n<li> pagesat p\u00ebr nd\u00ebrtime, instalime, montime ose pun\u00eb mbik\u00ebqyr\u00ebse t\u00eb lidhura me to;<\/li>\n\n\n\n<li>pagesat p\u00ebr performanc\u00ebn e aktor\u00ebve, muzikant\u00ebve ose sportist\u00ebve, p\u00ebrfshir\u00eb pagesa t\u00eb tilla t\u00eb b\u00ebra p\u00ebr personat q\u00eb pun\u00ebsojn\u00eb artist\u00eb ose sportist\u00eb ose q\u00eb veprojn\u00eb si nd\u00ebrmjet\u00ebs n\u00eb organizimin e shfaqjeve apo performancave.<\/li>\n<\/ul>\n\n\n\n<p>T\u00eb ardhurat e m\u00ebposhtme nuk jan\u00eb subjekt i mbajtjes s\u00eb tatimit n\u00eb burim: <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li> t\u00eb ardhurat e paguara personave t\u00eb p\u00ebrjashtuar nga tatimi mbi t\u00eb ardhurat;<\/li>\n\n\n\n<li>dividend\u00ebt sipas kushteve t\u00eb p\u00ebrcaktuara n\u00eb nenin 29 t\u00eb k\u00ebtij ligji;<\/li>\n\n\n\n<li>t\u00eb ardhurat nga fitimi kapital, si dhe t\u00eb ardhurat nga interesat nga emetimi i eurobondit prej Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, t\u00eb paguara entiteteve jorezidente, pa nj\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/li>\n\n\n\n<li>t\u00eb ardhurat nga interesat q\u00eb u paguhen bankave dhe institucioneve t\u00eb tjera financiare. Neni 59<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Withholding Tax Rates<\/strong><\/h2>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Norma e mbajtjes s\u00eb tatimit n\u00eb burim mbi dividend\u00ebt \u00ebsht\u00eb 8%. Norma e tatimit t\u00eb mbajtur n\u00eb burim mbi t\u00eb ardhurat dhe pagesat sipas nenit 58 t\u00eb k\u00ebtij ligji \u00ebsht\u00eb 15%.<\/p>\n<\/blockquote>\n\n\n\n<p><br>Source: <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>Agjenti i mbajtjes s\u00eb tatimit n\u00eb burim \u00c7do agjent i mbajtjes s\u00eb tatimit n\u00eb burim \u00ebsht\u00eb i detyruar: Data e pages\u00ebs s\u00eb t\u00eb ardhurave, subjekt i mbajtjes s\u00eb tatimit n\u00eb burim, n\u00ebnkupton dat\u00ebn n\u00eb t\u00eb cil\u00ebn pagesa \u00ebsht\u00eb kryer. N\u00eb rastin e dividentit, subjekt i detyrimit t\u00eb mbajtjes s\u00eb tatimit n\u00eb burim, i cili nuk [&hellip;]<\/p>","protected":false},"author":1,"featured_media":19080,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[443,47],"tags":[72,490,491,489,213],"class_list":["post-19078","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kryesore","category-news","tag-dividenti","tag-interesa","tag-jorezidente","tag-tatim-mbi-te-ardhurat","tag-tatim-ne-burim"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tatimi mbi t\u00eb ardhurat e korporat\u00ebs: Dispozita t\u00eb p\u00ebrgjithshme mbi p\u00ebrcaktimin e fitimit : Tatimi n\u00eb burim (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\" href=\"https:\/\/alprofitconsult.al\/en\/tatimi-mbi-te-ardhurat-e-korporates-dispozita-te-pergjithshme-mbi-percaktimin-e-fitimit-tatimi-ne-burim-ndryshimet-ligjore-pas-janar-2024\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tatimi mbi t\u00eb ardhurat e korporat\u00ebs: Dispozita t\u00eb p\u00ebrgjithshme mbi p\u00ebrcaktimin e fitimit : Tatimi n\u00eb burim (ndryshimet ligjore pas Janar 2024) - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Agjenti i mbajtjes s\u00eb tatimit n\u00eb burim \u00c7do agjent i mbajtjes s\u00eb tatimit n\u00eb burim \u00ebsht\u00eb i detyruar: Data e pages\u00ebs s\u00eb t\u00eb ardhurave, subjekt i mbajtjes s\u00eb tatimit n\u00eb burim, n\u00ebnkupton dat\u00ebn n\u00eb t\u00eb cil\u00ebn pagesa \u00ebsht\u00eb kryer. 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