{"id":15469,"date":"2022-10-08T18:35:49","date_gmt":"2022-10-08T18:35:49","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=15469"},"modified":"2022-10-22T11:18:32","modified_gmt":"2022-10-22T11:18:32","slug":"apelimi-tatimor","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/it\/tatime\/sipermarres\/deklarimi-dhe-pagesa-2\/apelimi-tatimor\/","title":{"rendered":"Ricorso fiscale"},"content":{"rendered":"<div class=\"yoast-breadcrumbs\"><span><span><a href=\"https:\/\/alprofitconsult.al\/it\/\">Pagina Iniziale<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/tatime\/\">Normativa fiscale<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/tatime\/sipermarres\/\">Imprenditore<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/tatime\/sipermarres\/deklarimi-dhe-pagesa-2\/\">Deklarimi dhe pagesa p\u00ebr bizneset<\/a><\/span> | <span class=\"breadcrumb_last\" aria-current=\"page\">Ricorso fiscale<\/span><\/span><\/div>\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Apelimi-Tatimor-1024x683.jpg\" alt=\"\" class=\"wp-image-15986\" srcset=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Apelimi-Tatimor-1024x683.jpg 1024w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Apelimi-Tatimor-300x200.jpg 300w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Apelimi-Tatimor-150x100.jpg 150w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Apelimi-Tatimor-768x512.jpg 768w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Apelimi-Tatimor-1536x1024.jpg 1536w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Apelimi-Tatimor.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Cosa occorre tenere presente quando si presenta un ricorso fiscale?<\/h2>\n\n\n\n<h5 class=\"wp-block-heading\">A chi possiamo rivolgere un reclamo in merito a comportamenti dell'amministrazione fiscale che riteniamo ingiusti?<\/h5>\n\n\n\n<p>Ankimi b\u00ebhet vet\u00ebm n\u00eb Drejtorin\u00eb e Apelimit Tatimor e cila q\u00eb nga 1 Janari vitit 2017, \u00ebsht\u00eb pjes\u00eb e struktur\u00ebs s\u00eb Ministris\u00eb s\u00eb Financave dhe Ekonomis\u00eb<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">Quali sono le regole per presentare ricorso?<\/h5>\n\n\n\n<ol class=\"wp-block-list\"><li>\u00c8 necessario disporre di un documento (inviato dall'amministrazione fiscale) che incida sugli interessi del contribuente (vedi sotto per sapere di quale documento si tratta).<\/li><li>\u00c8 necessario presentare ricorso entro un mese dal momento in cui si viene a conoscenza dell'atto amministrativo inviato dall'amministrazione fiscale.<\/li><li>Entro la fine di questo mese dovrete provvedere al pagamento o fornire una garanzia bancaria a copertura degli importi indicati nell'avviso di accertamento, oltre agli interessi maturati fino alla data del pagamento. Le sanzioni non possono essere pagate in anticipo n\u00e9 coperte da garanzia.<\/li><\/ol>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><br>Pa k\u00ebto dokumenta, Drejtoria e Apelimit e refuzon ankimin.<\/p><\/blockquote>\n\n\n\n<h5 class=\"wp-block-heading\">P\u00ebrse mund t\u00eb ankohemi ?<\/h5>\n\n\n\n<ul class=\"wp-block-list\"><li>Per ogni \u201cAvviso di accertamento fiscale\u201d che l'amministrazione fiscale ti ha inviato e che ritieni ingiusto.<\/li><li>Qualsiasi altro atto amministrativo che incida sull'obbligo fiscale del contribuente, compresa la richiesta di un credito d'imposta.<\/li><li>Qualsiasi atto che incida sulla richiesta di rimborso del contribuente.<\/li><li>Qualsiasi atto che incida sulla richiesta di sgravio fiscale presentata dal contribuente.<\/li><li>\u00c8 possibile presentare ricorso contro gli errori commessi dall'amministrazione nel calcolo del tasso di interesse di mora.<\/li><li>L'attribuzione o gli errori nel calcolo degli importi e delle diverse tipologie di sanzioni.<\/li><li>\u00c8 possibile presentare ricorso anche contro un'omissione da parte dell'amministrazione fiscale che incida sull'obbligo fiscale del contribuente.<\/li><\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Nuk mund t\u00eb ankimohen masat administrative q\u00eb kan\u00eb t\u00eb b\u00ebjn\u00eb me masat e mbledhjes me forc\u00eb t\u00eb detyrimeve tatimore si urdh\u00ebr bllokimi i llogarive bankare; njoftim dhe k\u00ebrkes\u00eb p\u00ebr t\u00eb paguar; njoftimi p\u00ebr pal\u00eb t\u00eb treta dhe aktet administrative q\u00eb lidhen me konfiskimin e mallrave.<\/p><\/blockquote>\n\n\n\n<h5 class=\"wp-block-heading\">\u00c7far\u00eb dokumente duhen d\u00ebrguar n\u00eb Drejtorin\u00eb e Apelimit p\u00ebr ankimin ?<\/h5>\n\n\n\n<ol class=\"wp-block-list\"><li>Una richiesta scritta in cui espone le proprie richieste. Tale richiesta deve riportare il nome e l'indirizzo del contribuente, il suo codice fiscale (NIPT) e deve essere firmata in calce.<\/li><li>Un atto amministrativo emanato dall'amministrazione fiscale.<\/li><li>Conferma del pagamento del capitale e degli interessi di mora (ordine di pagamento emesso dalla banca). In caso di mancato pagamento, una garanzia bancaria a copertura del capitale e degli interessi di mora.<\/li><li>Documentazione a sostegno del ricorso, quali verbali di ispezione, verbali, relazioni sui risultati, ecc.<\/li><li>Qualsiasi altro documento che il ricorrente ritenga rilevante ai fini di un equo giudizio della causa.<\/li><\/ol>\n\n\n\n<h5 class=\"wp-block-heading\"><br>Come si presenta un ricorso alla Direzione Ricorsi?<\/h5>\n\n\n\n<p><br>Il ricorso pu\u00f2 essere presentato di persona o inviato tramite raccomandata. Per i ricorsi presentati di persona, si considera data di registrazione quella in cui il ricorso viene ricevuto dalla Direzione dei ricorsi fiscali; per i ricorsi inviati per posta, si considera data di registrazione quella di spedizione.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Il contribuente, nei documenti allegati al ricorso, deve indicare la data in cui ha ricevuto l'atto amministrativo oggetto del ricorso. Come prova, \u00e8 possibile utilizzare una copia della busta con cui il reclamo \u00e8 stato inviato al contribuente, una copia della ricevuta di consegna postale dell'ufficio postale, ecc.<\/p><\/blockquote>\n\n\n\n<h5 class=\"wp-block-heading\">Alcuni aspetti da tenere presenti quando si presenta ricorso:<\/h5>\n\n\n\n<ol class=\"wp-block-list\"><li>La Direzione Ricorsi pu\u00f2 richiedere ulteriore documentazione nel corso dell'esame e il contribuente \u00e8 tenuto a soddisfare tale richiesta.<\/li><li>L'onere della prova per confutare l'accertamento dell'amministrazione fiscale spetta al contribuente.<\/li><li>Se il contribuente ha superato il termine per presentare ricorso, deve dimostrare, allegando la documentazione necessaria, che il mancato rispetto del termine non \u00e8 imputabile a sua colpa.<\/li><li>Una volta ripristinata la legittimazione a presentare ricorso entro il termine previsto, il ricorso deve essere presentato entro 15 giorni, e non entro un mese come avveniva prima della scadenza di tale termine.<\/li><li>Se il contribuente ha espresso il desiderio di essere ascoltato oralmente, pu\u00f2 presentarlo nel proprio ricorso.<\/li><\/ol>\n\n\n\n<h5 class=\"wp-block-heading\"><br>Dove \u00e8 possibile consultare i dettagli relativi alla base giuridica del ricorso?<\/h5>\n\n\n\n<p>Legge n. 9920 del 19 maggio 2008 \u201cSulle procedure fiscali nella Repubblica di Albania\u201d, dagli articoli da 106 a 110.<\/p>\n\n\n\n<p>Udh\u00ebzimi i Ministrit t\u00eb Financave <a href=\"https:\/\/www.tatime.gov.al\/c\/6\/69\/procedurat-tatimore\" target=\"_blank\" rel=\"noreferrer noopener\">nr. 24 dat\u00eb 02.09.2008<\/a> \u201cP\u00ebr Procedurat Tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d nga paragrafi 106 deri tek paragrafi 110.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/Ligj-Nr.9920-date-19.05.2008-Per-procedurat-tatimore-ne-Republiken-e-Shqiperise-i-ndryshuar-1.pdf\">Ligj-Nr.9920-date-19.05.2008-Per-procedurat-tatimore-ne-Republiken-e-Shqiperise-i-ndryshuar-1<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/Ligj-Nr.9920-date-19.05.2008-Per-procedurat-tatimore-ne-Republiken-e-Shqiperise-i-ndryshuar-1.pdf\" class=\"wp-block-file__button\" download>Scarica<\/a><\/div>\n\n\n\n<p>Fonte: <a href=\"https:\/\/www.tatime.gov.al\/c\/4\/106\/122\/apelimi-tatimor\" target=\"_blank\" rel=\"noreferrer noopener\">Direzione Generale delle Imposte.<\/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 ;\"  >Hai qualche domanda?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Non esitare a <a href=\"https:\/\/alprofitconsult.al\/it\/contatti\/\" target=\"_self\">contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>\u00c7far\u00eb duhet t\u00eb kemi parasysh p\u00ebr t\u00eb b\u00ebr\u00eb nj\u00eb apelim tatimor? Ku mund t\u00eb ankohemi p\u00ebr veprime t\u00eb administrat\u00ebs tatimore q\u00eb i konsiderojm\u00eb t\u00eb padrejta? Ankimi b\u00ebhet vet\u00ebm n\u00eb Drejtorin\u00eb e Apelimit Tatimor e cila q\u00eb nga 1 Janari vitit 2017, \u00ebsht\u00eb pjes\u00eb e struktur\u00ebs s\u00eb Ministris\u00eb s\u00eb Financave dhe Ekonomis\u00eb \u00c7far\u00eb rregullash ka p\u00ebr [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":15986,"parent":15463,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-15469","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Apelimi Tatimor - 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\/it\/tasse\/impegnarsi-a\/deklarimi-dhe-pagesa-2\/apelimi-tatimor\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Apelimi Tatimor\" \/>\n<meta property=\"og:description\" content=\"\u00c7far\u00eb duhet t\u00eb kemi parasysh p\u00ebr t\u00eb b\u00ebr\u00eb nj\u00eb apelim tatimor? Ku mund t\u00eb ankohemi p\u00ebr veprime t\u00eb administrat\u00ebs tatimore q\u00eb i konsiderojm\u00eb t\u00eb padrejta? Ankimi b\u00ebhet vet\u00ebm n\u00eb Drejtorin\u00eb e Apelimit Tatimor e cila q\u00eb nga 1 Janari vitit 2017, \u00ebsht\u00eb pjes\u00eb e struktur\u00ebs s\u00eb Ministris\u00eb s\u00eb Financave dhe Ekonomis\u00eb \u00c7far\u00eb rregullash ka p\u00ebr [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alprofitconsult.al\/it\/tasse\/impegnarsi-a\/deklarimi-dhe-pagesa-2\/apelimi-tatimor\/\" \/>\n<meta property=\"og:site_name\" content=\"AlProfit Consult\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:modified_time\" content=\"2022-10-22T11:18:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Apelimi-Tatimor.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@AlProfitConsult\" \/>\n<meta name=\"twitter:label1\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minuti\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatime\\\/sipermarres\\\/deklarimi-dhe-pagesa-2\\\/apelimi-tatimor\\\/\",\"url\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/tatime\\\/sipermarres\\\/deklarimi-dhe-pagesa-2\\\/apelimi-tatimor\\\/\",\"name\":\"Apelimi Tatimor - 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