{"id":2300,"date":"2019-07-23T09:04:27","date_gmt":"2019-07-23T09:04:27","guid":{"rendered":"http:\/\/alprofitconsult.al\/?p=2300"},"modified":"2019-07-23T09:04:27","modified_gmt":"2019-07-23T09:04:27","slug":"administrata-tatimore-tatimpaguesve-dhe-qytetareve-njihni-ligjin","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/administrata-tatimore-tatimpaguesve-dhe-qytetareve-njihni-ligjin\/","title":{"rendered":"Administrata Tatimore \u2013 Tatimpaguesve dhe qytetar\u00ebve: Njihni Ligjin!"},"content":{"rendered":"<p>Nd\u00ebrsa vijojn\u00eb kontrollet nga Strukturat e Monitorimit n\u00eb Terren, Administrata Tatimore do t\u00eb sjell\u00eb vazhdimisht n\u00eb v\u00ebmendje t\u00eb tatimpaguesve dhe qytetar\u00ebve rregullimet ligjore p\u00ebr shkelje t\u00eb ndryshme t\u00eb procedurave Tatimore, sipas parashikimit t<strong>\u00eb Ligjin nr.9920 dat\u00eb 19.05.2008 \u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i <\/strong>ndryshuar.<\/p>\n<ul>\n<li>P\u00ebr mosl\u00ebshim kuponi tatimor (rasti par\u00eb i konstatuar) &#8211; gjob\u00eb n\u00eb mas\u00ebn 50 000 (pes\u00ebdhjet\u00eb mij\u00eb) lek\u00eb dhe p\u00ebrve\u00e7 mas\u00ebs s\u00eb gjob\u00ebs p\u00ebr tatimpaguesit e regjistruar p\u00ebr TVSH-n\u00eb b\u00ebhet vler\u00ebsim tatimor p\u00ebr tre muajt e fundit, duke p\u00ebrdorur metodat alternative, t\u00eb parashikuara n\u00eb nenet 71 dhe 72 ligjit &#8211; (neni 122, pika b.i)<\/li>\n<li>P\u00ebr mosl\u00ebshim kuponi tatimor (rasti dyt\u00eb i konstatuar) &#8211; p\u00ebrve\u00e7 gjob\u00ebs n\u00eb mas\u00ebn 50 000 (pes\u00ebdhjet\u00eb mij\u00eb) lek\u00eb, merret masa e bllokimit t\u00eb veprimtaris\u00eb n\u00eb vendin ku \u00ebsht\u00eb konstatuar shkelja p\u00ebr 30 dit\u00eb kalendarike;<\/li>\n<li>P\u00ebr l\u00ebshim kuponi jo tatimor (me element\u00eb jo t\u00eb percaktuar n\u00eb ligj) &#8211;\u00a0 gjob\u00eb n\u00eb mas\u00ebn 50 000 (pes\u00ebdhjet\u00eb mij\u00eb) lek\u00eb. ( neni 122, pika c)<\/li>\n<li>P\u00ebr l\u00ebshim kuponi me vler\u00eb t\u00eb ndryshme nga \u00e7mimi deklaruar\/afishuar &#8211; gjob\u00eb n\u00eb mas\u00ebn 50 000 (pes\u00ebdhjet\u00eb mij\u00eb) lek\u00eb. ( neni 122, pika c)<\/li>\n<li>P\u00ebr shitje pa fature tatimore &#8211; gjob\u00eb t\u00eb barabart\u00eb me 100 p\u00ebr qind t\u00eb tatimit t\u00eb padeklaruar, si rezultat i mosl\u00ebshimit t\u00eb fatur\u00ebs, p\u00ebrve\u00e7 tatimit dhe kamat\u00ebvonesave q\u00eb llogariten. (neni 124 pika 1). N\u00ebse konstatohet nj\u00eb rast i p\u00ebrs\u00ebritur, p\u00ebrve\u00e7 gjob\u00ebs s\u00eb m\u00ebsip\u00ebrme, \u00a0gjithashtu nd\u00ebrmerren masat e m\u00ebposhtme:<\/li>\n<li>Tatimpaguesi, q\u00eb nuk \u00ebsht\u00eb i regjistruar p\u00ebr TVSH-n\u00eb, n\u00eb momentin kur konstatohet shkelja e p\u00ebrs\u00ebritur, sipas k\u00ebtij neni, regjistrohet p\u00ebr TVSH-n\u00eb.<\/li>\n<li>Tatimpaguesi i regjistruar p\u00ebr TVSH-n\u00eb dhe tatimin e thjeshtuar t\u00eb fitimit, n\u00eb momentin kur konstatohet shkelja e p\u00ebrs\u00ebritur, sipas k\u00ebtij neni, regjistrohet p\u00ebr tatimin mbi fitimin.<\/li>\n<li>P\u00ebr mosafishim t\u00eb list\u00ebs s\u00eb \u00e7mimeve &#8211; gjob\u00eb me 100 000 (nj\u00ebqind mij\u00eb) lek\u00eb p\u00ebr tatimpaguesit e tatimit mbi fitimin dhe 50 000 (pes\u00ebdhjet\u00eb mij\u00eb) lek\u00eb p\u00ebr tatimpaguesit e tjer\u00eb, sipas parashikimeve t\u00eb nenit 130, duke ve\u00e7uar sipas rasteve: Biznes i Madh apo i Vog\u00ebl.<\/li>\n<li>Tatimpaguesi, q\u00eb nuk arrin t\u00eb mbaj\u00eb regjistrat dhe dokumentacionin tatimor, t\u00eb k\u00ebrkuar sipas k\u00ebtij ligji, detyrohet t\u00eb paguaj\u00eb nj\u00eb gjob\u00eb me 10 000 lek\u00eb, p\u00ebr \u00e7do shkelje, n\u00eb rastet kur \u00ebsht\u00eb klasifikuar si biznes i vog\u00ebl dhe me 50 000 lek\u00eb p\u00ebr \u00e7do shkelje, n\u00eb rastet kur \u00ebsht\u00eb klasifikuar si lloj tjet\u00ebr biznesi. (Neni 118)<\/li>\n<li>N\u00eb rast se nj\u00eb tatimpaguesi i \u00ebsht\u00eb bllokuar veprimtaria nga administrata tatimore dhe ai prish shenjat dalluese t\u00eb vendosura p\u00ebr bllokim t\u00eb veprimtaris\u00eb, atij i konfiskohet e gjith\u00eb sasia e mallit.<\/li>\n<li>Tatimpaguesi, i cili, n\u00eb m\u00ebnyr\u00eb t\u00eb drejtp\u00ebrdrejt\u00eb apo t\u00eb t\u00ebrthort\u00eb, pengon ushtrimin e t\u00eb drejtave t\u00eb administrat\u00ebs tatimore p\u00ebr kontrollin apo hetimin tatimor, d\u00ebnohet me nj\u00eb gjob\u00eb nga 100 000 lek\u00eb, p\u00ebr biznesin e vog\u00ebl dhe 1 000 000 lek\u00eb p\u00ebr bizneset e tjera.<\/li>\n<\/ul>\n<p>Sjellim n\u00eb v\u00ebmendje t\u00eb qytetar\u00ebve, se \u00ebsht\u00eb n\u00eb t\u00eb drejt\u00ebn dhe detyrimin e tyre t\u00eb k\u00ebrkojn\u00eb kuponin tatimor p\u00ebr \u00e7do mall apo sh\u00ebrbim q\u00eb paguajn\u00eb. N\u00eb \u00e7do pages\u00eb q\u00eb b\u00ebni ju e paguani vler\u00ebn e TVSH; n\u00ebse nuk merrni kupon tatimor, parat\u00eb tuaja humbasin n\u00eb xhepin e bizneseve t\u00eb parregullta \u00a0q\u00eb nuk e deklarojn\u00eb at\u00eb.<\/p>\n<p>Kemi nevoj\u00eb t\u00eb jemi t\u00eb gjith\u00eb bashk\u00eb n\u00eb luft\u00ebn kund\u00ebr informalitetit, p\u00ebr t\u00eb garantuar konkurenc\u00ebn e ndershme n\u00eb treg dhe t\u00eb drejt\u00ebn e secilit qytetar.<\/p>\n<p>Source: <a href=\"https:\/\/www.tatime.gov.al\/d\/8\/45\/45\/1015\/administrata-tatimore-tatimpaguesve-dhe-qytetareve-njihni-ligjin\">General Directorate of Taxes. <\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Nd\u00ebrsa vijojn\u00eb kontrollet nga Strukturat e Monitorimit n\u00eb Terren, Administrata Tatimore do t\u00eb sjell\u00eb vazhdimisht n\u00eb v\u00ebmendje t\u00eb tatimpaguesve dhe qytetar\u00ebve rregullimet ligjore p\u00ebr shkelje t\u00eb ndryshme t\u00eb procedurave Tatimore, sipas parashikimit t\u00eb Ligjin nr.9920 dat\u00eb 19.05.2008 \u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar. P\u00ebr mosl\u00ebshim kuponi tatimor (rasti par\u00eb i konstatuar) &#8211; [&hellip;]<\/p>","protected":false},"author":1,"featured_media":2302,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[61,47],"tags":[68,99,105,69,109],"class_list":["post-2300","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-accounting","category-news","tag-njoftime","tag-projekte","tag-sherbime-kontabel","tag-tatime","tag-zyre-kontabiliteti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Administrata Tatimore \u2013 Tatimpaguesve dhe qytetar\u00ebve: Njihni Ligjin! - 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\/administrata-tatimore-tatimpaguesve-dhe-qytetareve-njihni-ligjin\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Administrata Tatimore \u2013 Tatimpaguesve dhe qytetar\u00ebve: Njihni Ligjin! - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Nd\u00ebrsa vijojn\u00eb kontrollet nga Strukturat e Monitorimit n\u00eb Terren, Administrata Tatimore do t\u00eb sjell\u00eb vazhdimisht n\u00eb v\u00ebmendje t\u00eb tatimpaguesve dhe qytetar\u00ebve rregullimet ligjore p\u00ebr shkelje t\u00eb ndryshme t\u00eb procedurave Tatimore, sipas parashikimit t\u00eb Ligjin nr.9920 dat\u00eb 19.05.2008 \u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar. 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