{"id":4042,"date":"2019-10-04T18:24:36","date_gmt":"2019-10-04T18:24:36","guid":{"rendered":"http:\/\/alprofitconsult.al\/?p=4042"},"modified":"2019-10-04T18:24:36","modified_gmt":"2019-10-04T18:24:36","slug":"kujtese-per-tatimpaguesit-mbi-detyrimin-ligjor-per-te-hapur-llogari-bankare-deri-me-26-tetor","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/kujtese-per-tatimpaguesit-mbi-detyrimin-ligjor-per-te-hapur-llogari-bankare-deri-me-26-tetor\/","title":{"rendered":"Kujtes\u00eb p\u00ebr tatimpaguesit mbi detyrimin ligjor p\u00ebr t\u00eb hapur llogari bankare deri m\u00eb 26 Tetor"},"content":{"rendered":"<p>N\u00eb sqarim t\u00eb ndryshimeve t\u00eb fundit ligjore, mbi detyrimin e tatimpaguesve p\u00ebr t\u00eb hapur llogari bankare, sjellim n\u00eb v\u00ebmendje se subjekte t\u00eb p\u00ebrfshira jan\u00eb:<\/p>\n<ul>\n<li>tatimpaguesit persona fizik\u00eb tregtar\u00eb, t\u00eb regjistruar p\u00ebr tatimin mbi vler\u00ebn e shtuar;<\/li>\n<li>tatimpaguesit persona juridik\u00eb, pavar\u00ebsisht nga qarkullimi q\u00eb realizojn\u00eb;<\/li>\n<li>organizatat jofitimprur\u00ebse t\u00eb regjistruara n\u00eb organin tatimor.<\/li>\n<\/ul>\n<p>Nisur nga paqart\u00ebsit\u00eb e krijuara n\u00eb kuptimin e detyrimit ligjor t\u00eb m\u00ebsip\u00ebrm, po japim nj\u00eb shpjegim m\u00eb t\u00eb detajuar si vijon:<\/p>\n<p>1. Personat fizik\u00eb tregtar\u00eb, t\u00eb cil\u00ebt nj\u00ebkoh\u00ebsisht jan\u00eb t\u00eb regjistruar edhe p\u00ebr Tatimin mbi Vler\u00ebn e Shtuar &#8211; nga kufiri minimal i regjistrimit p\u00ebr TVSH-n\u00eb prej 2 000 000 lek\u00eb n\u00eb vit, ose n\u00ebse ushtrojn\u00eb nj\u00eb profesion t\u00eb lir\u00eb, &#8211; jan\u00eb subjekte t\u00eb dispozit\u00ebs s\u00eb m\u00ebsip\u00ebrme;<\/p>\n<p>2.Personat juridik\u00eb dhe organizatat jofitimprur\u00ebse, pavar\u00ebsisht nga qarkullimi i realizuar, jan\u00eb po ashtu t\u00eb detyruar t\u00eb ken\u00eb llogari bankare dhe ta deklarojn\u00eb at\u00eb n\u00eb Administrat\u00ebn Tatimore<\/p>\n<p>Tatimpaguesit e sip\u00ebrp\u00ebrmendur, t\u00eb regjistruar pran\u00eb Qendr\u00ebs Komb\u00ebtare t\u00eb Biznesit\/Administrat\u00ebs Tatimore, jan\u00eb t\u00eb detyruar t\u00eb hapin llogarin\u00eb bankare, jo m\u00eb von\u00eb se 90 dit\u00eb nga hyrja n\u00eb fuqi e k\u00ebtij Ligji dhe ta deklarojn\u00eb at\u00eb n\u00eb Administrat\u00ebn Tatimore. <strong>Ky \u00a0afat \u00ebsht\u00eb data 26 Tetor.<\/strong><\/p>\n<p><strong>Administrata Tatimore b\u00ebn me dije se prej dat\u00ebs 15 Tetor k\u00ebto t\u00eb dh\u00ebna do t\u00eb mund t\u2019i dor\u00ebzoni, duke i plot<\/strong><strong>\u00eb<\/strong><strong>suar n\u00eb llogarin\u00eb tuaj t\u00eb deklarimit elektronik n\u00eb E-filing.<\/strong><\/p>\n<p>Tatimpaguesit e rinj \u00a0jan\u00eb t\u00eb detyruar t\u00eb hapin llogarin\u00eb bankare t\u00eb biznesit\/organizat\u00ebs jo m\u00eb von\u00eb se 20 dit\u00eb kalendarike nga e nes\u00ebrmja e regjistrimit n\u00eb Qendr\u00ebn Komb\u00ebtare t\u00eb Biznesit\/Administrat\u00ebn Tatimore dhe ta deklarojn\u00eb at\u00eb n\u00eb t\u00eb nj\u00ebjt\u00ebn m\u00ebnyr\u00eb n\u00eb Administrat\u00ebn Tatimore.<\/p>\n<p><strong>Theksojm\u00eb se, p\u00ebrjashtohen nga detyrimi p\u00ebr t\u00eb hapur dhe deklaruar t\u00eb dh\u00ebnat e llogaris\u00eb bankare n\u00eb Administrat\u00ebn Tatimore, vet\u00ebm personat fizik\u00eb tregtar\u00eb, aktualisht t\u00eb regjistruar, t\u00eb cil\u00ebt nuk jan\u00eb t\u00eb regjistruar p\u00ebr tatimin mbi vler\u00ebn e shtuar. <\/strong><\/p>\n<p><strong>\u00a0<\/strong><strong>N\u00eb rast se k\u00ebto subjekte, regjistrohen p\u00ebr Tatimin mbi Vler\u00ebn e Shtuar n\u00eb nj\u00eb moment t\u00eb dyt\u00eb, at\u00ebher\u00eb kan\u00eb detyrimin t\u00eb hapin dhe deklarojn\u00eb llogarin\u00eb bankare n\u00eb Administrat\u00ebn Tatimore.<\/strong><\/p>\n<p>N\u00eb rast t\u00eb mosp\u00ebrmbushjes s\u00eb detyrimit tatimor t\u00eb sip\u00ebrcituar, Ligji nr. 31\/2019 \u201cP\u00ebr disa shtesa n\u00eb Ligjin nr. 9920, dat\u00eb 19.05.2008 \u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar, parashikon sanksione p\u00ebr tatimpaguesit.<\/p>\n<p>Administrata Tatimore nxit tatimpaguesit, subjekte t\u00eb k\u00ebtyre p\u00ebrcaktimeve ligjore, t\u00eb p\u00ebrmbushin n\u00eb m\u00ebnyr\u00eb vullnetare k\u00ebt\u00eb detyrim ligjor brenda afateve.<\/p>\n<p>Source: <a href=\"https:\/\/www.tatime.gov.al\/d\/8\/45\/45\/1178\/kujtese-per-tatimpaguesit-mbi-detyrimin-ligjor-per-te-hapur-llogari-bankare-deri-me-26-tetor\">General Directorate of Taxes.<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>N\u00eb sqarim t\u00eb ndryshimeve t\u00eb fundit ligjore, mbi detyrimin e tatimpaguesve p\u00ebr t\u00eb hapur llogari bankare, sjellim n\u00eb v\u00ebmendje se subjekte t\u00eb p\u00ebrfshira jan\u00eb: tatimpaguesit persona fizik\u00eb tregtar\u00eb, t\u00eb regjistruar p\u00ebr tatimin mbi vler\u00ebn e shtuar; tatimpaguesit persona juridik\u00eb, pavar\u00ebsisht nga qarkullimi q\u00eb realizojn\u00eb; organizatat jofitimprur\u00ebse t\u00eb regjistruara n\u00eb organin tatimor. Nisur nga paqart\u00ebsit\u00eb e [&hellip;]<\/p>","protected":false},"author":1,"featured_media":982,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[70,136,79,109],"class_list":["post-4042","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","tag-alprofitconsult","tag-llogari-bankare","tag-njoftimedpt","tag-zyre-kontabiliteti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Kujtes\u00eb p\u00ebr tatimpaguesit mbi detyrimin ligjor p\u00ebr t\u00eb hapur llogari bankare deri m\u00eb 26 Tetor - 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\/kujtese-per-tatimpaguesit-mbi-detyrimin-ligjor-per-te-hapur-llogari-bankare-deri-me-26-tetor\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kujtes\u00eb p\u00ebr tatimpaguesit mbi detyrimin ligjor p\u00ebr t\u00eb hapur llogari bankare deri m\u00eb 26 Tetor - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"N\u00eb sqarim t\u00eb ndryshimeve t\u00eb fundit ligjore, mbi detyrimin e tatimpaguesve p\u00ebr t\u00eb hapur llogari bankare, sjellim n\u00eb v\u00ebmendje se subjekte t\u00eb p\u00ebrfshira jan\u00eb: tatimpaguesit persona fizik\u00eb tregtar\u00eb, t\u00eb regjistruar p\u00ebr tatimin mbi vler\u00ebn e shtuar; tatimpaguesit persona juridik\u00eb, pavar\u00ebsisht nga qarkullimi q\u00eb realizojn\u00eb; organizatat jofitimprur\u00ebse t\u00eb regjistruara n\u00eb organin tatimor. 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