{"id":19282,"date":"2024-06-10T21:01:19","date_gmt":"2024-06-10T21:01:19","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=19282"},"modified":"2024-06-10T21:01:20","modified_gmt":"2024-06-10T21:01:20","slug":"agjenti-tatimor-i-listepageses-ndryshimet-ligjore-pas-janar-2024","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/agjenti-tatimor-i-listepageses-ndryshimet-ligjore-pas-janar-2024\/","title":{"rendered":"Agjenti tatimor i list\u00ebpages\u00ebs (ndryshimet ligjore pas Janar 2024)"},"content":{"rendered":"

1. \u00c7do pun\u00ebdh\u00ebn\u00ebs, i cili ka detyrimin t\u00eb paguaj\u00eb t\u00eb ardhura nga pun\u00ebsimi, \u00ebsht\u00eb i detyruar t\u00eb mbaj\u00eb tatimin mbi k\u00ebto t\u00eb ardhura, t\u00eb dor\u00ebzoj\u00eb list\u00ebpages\u00ebn dhe t\u00eb transferoj\u00eb tatimin e mbajtur n\u00eb list\u00ebpages\u00eb n\u00eb llogarin\u00eb e thesarit t\u00eb buxhetit jo m\u00eb von\u00eb se data 20 e muajit pasardh\u00ebs p\u00ebr entitetet dhe jo m\u00eb von\u00eb se data 20 e muajit q\u00eb pason \u00e7do 3-mujor p\u00ebr individ\u00ebt e vet\u00ebpun\u00ebsuar apo individ\u00ebt tregtar\u00eb\u00a0<\/s>dhe individ\u00ebt e vet\u00ebpun\u00ebsuar apo individ\u00ebt tregtar\u00eb t\u00eb regjistruar p\u00ebr TVSH-n\u00eb, dhe jo m\u00eb von\u00eb se data 20 e muajit, q\u00eb pason \u00e7do 3-mujor p\u00ebr individ\u00ebt e vet\u00ebpun\u00ebsuar apo individ\u00ebt tregtar\u00eb, q\u00eb nuk jan\u00eb t\u00eb regjistruar p\u00ebr TVSH-n\u00eb.<\/span><\/p>\n\n\n\n

(Ndryshuar me Akt Normativ Nr. 7, dat\u00eb 14.12.2023, botuar n\u00eb Fletoren Zyrtare Nr. 182,<\/a> dat\u00eb 16.12.2023)<\/span><\/p>\n\n\n\n

Agjenti tatimor i list\u00ebpages\u00ebs \u00ebsht\u00eb i detyruar t\u00eb mbaj\u00eb tatimin sipas k\u00ebsaj pike:<\/p>\n\n\n\n

a) shkall\u00ebn progresive t\u00eb tatimit sipas nenit 24 t\u00eb k\u00ebtij ligji n\u00ebse tatimpaguesi i t\u00eb ardhurave personale n\u00ebnshkruan deklarat\u00ebn mbi statusin personal me k\u00ebt\u00eb pun\u00ebdh\u00ebn\u00ebs, sipas nenit 64<\/a> t\u00eb k\u00ebtij ligji;<\/p>\n\n\n\n

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“…Neni <\/em>24<\/p>\n\n\n\n

\"\"<\/figure>\n<\/blockquote>\n\n\n\n

b) 15% t\u00eb pages\u00ebs n\u00eb rastet e tjera q\u00eb nuk p\u00ebrfshihen n\u00eb shkronj\u00ebn \u201ca\u201d t\u00eb k\u00ebsaj pike dhe q\u00eb nuk konsiderohen t\u00eb ardhura nga marr\u00ebdh\u00ebnie pun\u00ebsimi.<\/p>\n\n\n\n

Agjenti tatimor i list\u00ebpages\u00ebs \u00ebsht\u00eb i detyruar t\u00eb marr\u00eb n\u00eb konsiderat\u00eb n\u00eb baza mujore 1\/12 e zbritjeve nga baza e tatimit, sipas shkronjave \u201ca\u201d, \u201cb\u201d dhe \u201cc\u201d t\u00eb pik\u00ebs 1 t\u00eb nenit 22<\/a> t\u00eb k\u00ebtij ligji, dhe zbritjet nga baza e tatimit sipas nenit 20 t\u00eb k\u00ebtij ligj kur llogarit n\u00eb list\u00ebpages\u00eb tatimin mbi t\u00eb ardhurat p\u00ebr t\u00eb pun\u00ebsuarin q\u00eb ka n\u00ebnshkruar deklarat\u00ebn mbi statusin personal me k\u00ebt\u00eb agjent tatimor t\u00eb list\u00ebpages\u00ebs. N\u00ebse pun\u00ebmarr\u00ebsi \u00ebsht\u00eb n\u00eb marr\u00ebdh\u00ebnie pun\u00ebsimi edhe n\u00eb pun\u00ebdh\u00ebn\u00ebs t\u00eb tjer\u00eb, k\u00ebta pun\u00ebdh\u00ebn\u00ebs t\u00eb tjer\u00eb, n\u00eb rolin e agjentit t\u00eb list\u00ebpages\u00ebs, do t\u00eb aplikojn\u00eb shkall\u00ebn progresive t\u00eb tatimit sipas nenit 24 t\u00eb k\u00ebtij ligji dhe nuk do t\u00eb aplikojn\u00eb zbritjet nga baza e tatimit sipas nenit 22<\/a>, pika 1, shkronjat \u201ca\u201d, \u201cb\u201d dhe \u201cc\u201d t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n

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“… Neni 22<\/em><\/p>\n\n\n\n

\"This<\/figure>\n<\/blockquote>\n\n\n\n

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

2. Zbritjet dhe kompensimet sipas pikave 1, shkronja \u201c\u00e7\u201d, dhe 2 t\u00eb nenit 22<\/a> dhe sipas nenit 23<\/a> t\u00eb k\u00ebtij ligji, mund t\u00eb k\u00ebrkohen nga tatimpaguesit e tatimit mbi t\u00eb ardhurat personale vet\u00ebm n\u00eb deklarat\u00ebn tatimore vjetore.<\/p>\n\n\n\n

4. Agjent\u00ebt tatimor\u00eb t\u00eb list\u00ebpages\u00ebs jan\u00eb p\u00ebrgjegj\u00ebs p\u00ebr pagimin e tatimit mbi t\u00eb ardhurat nga pun\u00ebsimi me t\u00eb nj\u00ebjt\u00ebn p\u00ebrgjegj\u00ebsi sikur ai t\u00eb ishte borxhi i tyre tatimor.<\/p>\n\n\n\n

3. \u00c7do pun\u00ebdh\u00ebn\u00ebs duhet t\u00eb mbaj\u00eb regjistrime t\u00eb t\u00eb ardhurave t\u00eb paguara dhe tatimit t\u00eb mbajtur dhe t\u00eb dor\u00ebzoj\u00eb list\u00ebpages\u00ebn n\u00eb p\u00ebrputhje me p\u00ebrcaktimet e legjislacionit tatimor dhe legjislacionit mbi kontributet e sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsor\u00eb, si dhe udh\u00ebzimeve t\u00eb nxjerra nga ministri p\u00ebrgjegj\u00ebs p\u00ebr financat n\u00eb zbatim t\u00eb k\u00ebtyre ligjeve. Forma, p\u00ebrmbajtja, afatet dhe procedurat p\u00ebr dor\u00ebzimin e list\u00ebpages\u00ebs p\u00ebrcaktohen n\u00eb aktet n\u00ebnligjore t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat, t\u00eb nxjerr\u00eb n\u00eb zbatim t\u00eb legjislacionit tatimor, p\u00ebrfshir\u00eb k\u00ebt\u00eb ligj, si dhe legjislacionit mbi kontributet e sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore.<\/p>\n\n\n\n

M\u00eb shum\u00eb.<\/p>\n\n\n\n

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