{"id":7454,"date":"2019-12-27T20:37:19","date_gmt":"2019-12-27T20:37:19","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=7454"},"modified":"2019-12-27T20:37:19","modified_gmt":"2019-12-27T20:37:19","slug":"njoftim-mbi-lehtesirat-tatimore-per-rastet-e-gjendjes-se-fatkeqesise-natyrore","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/njoftim-mbi-lehtesirat-tatimore-per-rastet-e-gjendjes-se-fatkeqesise-natyrore\/","title":{"rendered":"Njoftim mbi leht\u00ebsirat tatimore p\u00ebr rastet e \u201cGjendjes s\u00eb fatkeq\u00ebsis\u00eb natyrore\u201d"},"content":{"rendered":"<div class=\"tekst\">\n<p>Drejtoria e P\u00ebrgjithshme e Tatimeve njofton t\u00eb gjith\u00eb tatimpaguesit p\u00ebr ndryshimet e b\u00ebra me an\u00eb t\u00eb Akteve Normative, n\u00eb Ligjin Nr. 8438, dat\u00eb 28.12.1998 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, i ndryshuar, dhe Ligjin Nr. 92\/2014, dat\u00eb 24.07.2014 \u201cP\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar. Konkretisht ndryshimet jan\u00eb si vijon:<\/p>\n<blockquote><p><span style=\"text-decoration: underline;\"><strong>N\u00eb Ligjin p\u00ebr Tatimin mbi t\u00eb ardhurat:<\/strong><\/span><\/p>\n<p>Me an\u00eb t\u00eb Aktit Normativ Nr.5, dat\u00eb 30.11.2019, \u201cP\u00ebr nj\u00eb shtes\u00eb n\u00eb Ligjin Nr.8438, dat\u00eb 28.12.1998, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar\u201d, n\u00eb nenin 21 \u201cShpenzime t\u00eb panjohura\u201d, \u00ebsht\u00eb shtuar g\u00ebrma p, me p\u00ebrmbajtje:<\/p>\n<p><em>\u201cDonacionet n\u00eb mjete monetare mbi nivelin 5% t\u00eb fitimit para tatimit, t\u00eb b\u00ebra p\u00ebr rastet e shpalljes s\u00eb \u201cgjendjes s\u00eb fatkeq\u00ebsis\u00eb natyrore\u201d brenda afatit t\u00eb p\u00ebrcaktuar dhe t\u00eb transferuara n\u00eb llogarit\u00eb e thesarit. N\u00eb rastet kur donacionet p\u00ebr shkak t\u00eb shpalljes s\u00eb \u201cgjendjes s\u00eb fatkeq\u00ebsis\u00eb natyrore\u201d jan\u00eb n\u00eb form\u00ebn e pasurive t\u00eb paluajtshme, vler\u00ebsimi i kontributit deri n\u00eb nivelin 5%, n\u00eb raport me fitimin para tatimit, llogaritet sipas procedurave t\u00eb p\u00ebrcaktuara me vendim t\u00eb K\u00ebshillit t\u00eb Ministrave\u201d.<\/em><\/p>\n<p>Me an\u00eb t\u00eb k\u00ebsaj shtese, donacionet me mjete monetare dhe n\u00eb form\u00ebn e pasurive t\u00eb paluajtshme, t\u00eb b\u00ebra nga tatimpagues t\u00eb ndrysh\u00ebm dhe q\u00eb kryhen brenda periudh\u00ebs s\u00eb \u201cGjendjes s\u00eb fatkeq\u00ebsis\u00eb natyrore\u201d, t\u00eb cilat jan\u00eb deri n\u00eb nivelin 5% t\u00eb fitimit para tatimit, do t\u00eb konsiderohen si shpenzime t\u00eb zbritshme. Donacione t\u00eb tilla p\u00ebr k\u00ebt\u00eb q\u00ebllim, mbi k\u00ebt\u00eb norm\u00eb, do t\u00eb konsiderohen shpenzime t\u00eb panjohura.<\/p>\n<p>Lidhur me vler\u00ebsimin p\u00ebr donacionet n\u00eb form\u00ebn e pasurive t\u00eb paluajtshme, procedura e detajuar do t\u00eb trajtohet n\u00eb VKM-n\u00eb q\u00eb do t\u00eb miratohet p\u00ebr k\u00ebt\u00eb q\u00ebllim.<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>N\u00eb Ligjin p\u00ebr Tatimin mbi vler\u00ebn e shtuar:<\/strong><\/span><\/p>\n<p>Me an\u00eb t\u00eb Aktit Normativ Nr. 4, dat\u00eb 30.11.2019, \u201cP\u00ebr disa shtesa dhe ndryshime n\u00eb ligjin Nr. 92\/2014, dat\u00eb 24.07.2014 \u201cP\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e shqip\u00ebris\u00eb\u201d, t\u00eb ndryshuar\u201d, me q\u00ebllim p\u00ebrjashtimin nga TVSH-ja n\u00eb import, b\u00ebhen k\u00ebto ndryshime.<\/p>\n<p>N\u00eb fund t\u00eb pik\u00ebs 21 t\u00eb nenit 56 \u201cP\u00ebrjashtime t\u00eb ve\u00e7anta n\u00eb import\u201d, \u00ebsht\u00eb shtuar paragrafi, <em>\u201c&#8230; p\u00ebrjashtuar materialet dhe pajisjet e importuara p\u00ebr k\u00ebt\u00eb q\u00ebllim nga organe shtet\u00ebrore p\u00ebr rastet e shpalljes s\u00eb \u201cgjendjes s\u00eb fatkeq\u00ebsis\u00eb natyrore\u201d brenda afatit t\u00eb p\u00ebrcaktuar\u201d. <\/em>Me an\u00eb t\u00eb k\u00ebtij p\u00ebrcaktimi, p\u00ebrjashtohen nga TVSH-ja n\u00eb import, materialet dhe pajisjet e importuara nga organet shtet\u00ebrore, me q\u00ebllim t\u00eb rind\u00ebrtimit t\u00eb zonave t\u00eb prekura nga fatkeq\u00ebsit\u00eb natyrore apo luft\u00ebrat.<\/p>\n<p>Po ashtu, jan\u00eb t\u00eb p\u00ebrjashtuara nga TVSH-ja n\u00eb import, mallrat dhe pajisjet p\u00ebr q\u00ebllime ushtarake dhe q\u00eb p\u00ebrdoren si arm\u00eb, municion apo baz\u00eb materiale luftarake dhe t\u00eb cilat jan\u00eb projektuar, zhvilluar, prodhuar, montuar apo modifikuar p\u00ebr p\u00ebrdorim ushtarak, q\u00eb importohen n\u00eb em\u00ebr t\u00eb Ministris\u00eb s\u00eb Mbrojtjes.<\/p><\/blockquote>\n<p>P\u00ebr \u00e7do paqart\u00ebsi mos hezitoni t\u00eb drejtoheni p\u00ebr informacion n\u00eb sportelet e Sh\u00ebrbimit t\u00eb Tatimpaguesve m\u00eb af\u00ebr jush, apo n\u00eb Qendr\u00ebn e Thirrjeve p\u00ebrmes numrit t\u00eb gjelb\u00ebr 0800 00 02.<\/p>\n<p>Source: <a href=\"https:\/\/www.tatime.gov.al\/d\/8\/45\/45\/1235\/njoftim-mbi-lehtesirat-tatimore-per-rastet-e-gjendjes-se-fatkeqesise-natyrore\">General Directorate of Taxes.<\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Drejtoria e P\u00ebrgjithshme e Tatimeve njofton t\u00eb gjith\u00eb tatimpaguesit p\u00ebr ndryshimet e b\u00ebra me an\u00eb t\u00eb Akteve Normative, n\u00eb Ligjin Nr. 8438, dat\u00eb 28.12.1998 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, i ndryshuar, dhe Ligjin Nr. 92\/2014, dat\u00eb 24.07.2014 \u201cP\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar. Konkretisht ndryshimet jan\u00eb si vijon: N\u00eb [&hellip;]<\/p>","protected":false},"author":1,"featured_media":4649,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100],"tags":[70,79,105,109],"class_list":["post-7454","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","tag-alprofitconsult","tag-njoftimedpt","tag-sherbime-kontabel","tag-zyre-kontabiliteti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Njoftim mbi leht\u00ebsirat tatimore p\u00ebr rastet e \u201cGjendjes s\u00eb fatkeq\u00ebsis\u00eb natyrore\u201d - 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\/njoftim-mbi-lehtesirat-tatimore-per-rastet-e-gjendjes-se-fatkeqesise-natyrore\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Njoftim mbi leht\u00ebsirat tatimore p\u00ebr rastet e \u201cGjendjes s\u00eb fatkeq\u00ebsis\u00eb natyrore\u201d - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Drejtoria e P\u00ebrgjithshme e Tatimeve njofton t\u00eb gjith\u00eb tatimpaguesit p\u00ebr ndryshimet e b\u00ebra me an\u00eb t\u00eb Akteve Normative, n\u00eb Ligjin Nr. 8438, dat\u00eb 28.12.1998 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, i ndryshuar, dhe Ligjin Nr. 92\/2014, dat\u00eb 24.07.2014 \u201cP\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar. 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