{"id":16025,"date":"2022-10-13T14:16:38","date_gmt":"2022-10-13T14:16:38","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=16025"},"modified":"2022-10-22T11:23:37","modified_gmt":"2022-10-22T11:23:37","slug":"apelimi-tatimor","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/it\/tatime\/organizata-jofitimprurese\/deklarimi-dhe-pagesa\/apelimi-tatimor\/","title":{"rendered":"Apelimi tatimor"},"content":{"rendered":"
Home page<\/a><\/span> | Normativa fiscale<\/a><\/span> | Organizat\u00eb Jofitimprur\u00ebse dhe Ente Publike<\/a><\/span> | Deklarimi dhe pagesa: Organizatat Jofitimprur\u00ebse<\/a><\/span> | Apelimi tatimor<\/span><\/span><\/div>\n\n\n

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Ku mund t\u00eb ankohemi p\u00ebr veprime t\u00eb Administrat\u00ebs Tatimore q\u00eb i konsiderojm\u00eb t\u00eb padrejta?<\/strong><\/p>\n\n\n\n

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

\u00c7far\u00eb rregullash ka p\u00ebr t\u00eb b\u00ebr\u00eb nj\u00eb ankim?<\/strong><\/p>\n\n\n\n

  1. Duhet t\u00eb kesh nj\u00eb dokument (t\u00eb d\u00ebrguar nga Adminstrata Tatimore) i cili prek interesat e tatimpaguesit (lexo m\u00eb posht\u00eb se \u00e7\u2019mund t\u00eb jet\u00eb ky dokument).<\/li>
  2. T\u00eb ankohesh br\u00ebnda 1 muaji nga marrja n\u00eb dijeni p\u00ebr aktin administrativ q\u00eb t\u00eb ka d\u00ebrguar Administrata Tatimore.<\/li>
  3. Brenda k\u00ebtij muaji duhet t\u00eb paguash ose t\u00eb vendos\u00ebsh garanci bankare p\u00ebr detyrimet q\u00eb p\u00ebrmban njoftimi i vler\u00ebsimit s\u00eb bashku me kamat\u00ebvonesat deri n\u00eb dat\u00ebn e pages\u00ebs. Gjobat, as nuk parapaguhen e as vihet garanci.<\/li><\/ol>\n\n\n\n

    Pa k\u00ebto dokumenta, Drejtoria e Apelimit e refuzon ankimin.<\/p><\/blockquote>\n\n\n\n

    P\u00ebrse mund t\u00eb ankohemi?<\/strong><\/p>\n\n\n\n

    1. P\u00ebr \u00e7do \u201cNjoftim-vler\u00ebsimi p\u00ebr detyrimet tatimore\u201d q\u00eb ju ka d\u00ebrguar Administrata Tatimore dhe ju me gjykoni t\u00eb padrejt\u00eb.<\/li>
    2. \u00c7do akt tjet\u00ebr administrativ q\u00eb ndikon detyrimin tatimor t\u00eb tatimpaguesit, p\u00ebrfshir\u00eb edhe k\u00ebrkes\u00ebn p\u00ebr kompesim.<\/li>
    3. \u00c7do akt q\u00eb ndikon n\u00eb k\u00ebrkes\u00ebn p\u00ebr rimbursim t\u00eb tatimpaguesit.<\/li>
    4. \u00c7do akt q\u00eb ndikon n\u00eb k\u00ebrkes\u00ebn e tatimpaguesit p\u00ebr leht\u00ebsim tatimor.<\/li>
    5. Mund t\u00eb ankimohen gabimet e b\u00ebra nga administrata n\u00eb llogaritjen e p\u00ebrqindjes s\u00eb kamat\u00ebvones\u00ebs.<\/li>
    6. Vendosjen ose gabimet n\u00eb llogaritjen e shumave dhe llojeve t\u00eb ndryshme t\u00eb gjobave.<\/li>
    7. Ankimi mund t\u00eb b\u00ebhet edhe kund\u00ebr nj\u00eb mosveprimi, t\u00eb Administrat\u00ebs Tatimore q\u00eb ndikon n\u00eb detyrimin tatimor t\u00eb tatimpaguesit.<\/li><\/ol>\n\n\n\n


      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; njoftimi dhe k\u00ebrkesa 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

      \u00c7far\u00eb dokumente duhen d\u00ebrguar n\u00eb Drejtorin\u00eb e Apelimit p\u00ebr ankimin?<\/strong><\/p>\n\n\n\n

      1. K\u00ebrkes\u00ebn me shkrim ku t\u00eb p\u00ebrshkruaj\u00eb pretendimet e tij. N\u00eb k\u00ebt\u00eb k\u00ebrkes\u00eb duhet t\u00eb sh\u00ebnohen emri dhe adresa e tatimpaguesit; numri i regjistrimit t\u00eb tatimpaguesit (NIPT-i) dhe n\u00eb mbyllje t\u00eb saj e n\u00ebnshkruan.<\/li>
      2. Aktin administrativ t\u00eb nxjerr\u00eb nga Administrata Tatimore.<\/li>
      3. V\u00ebrtetimin e pages\u00ebs s\u00eb detyrimit dhe kamat\u00ebvonesave (urdh\u00ebr-pagese i kaluar n\u00eb bank\u00eb).<\/li>
      4. N\u00eb munges\u00eb t\u00eb pages\u00ebs, garanci bankare ku t\u00eb p\u00ebrfshihen detyrimet + kamatvonesat.<\/li>
      5. Informacione n\u00eb mb\u00ebshtetje t\u00eb ankimit si raporte kontrolli, proces-verbale, akte-konstatimi etj.<\/li>
      6. \u00c7do dokument tjet\u00ebr q\u00eb ankimuesi e \u00e7mon t\u00eb r\u00ebnd\u00ebsishm\u00eb se ndihmon zgjidhjen e drejt\u00eb t\u00eb \u00e7\u00ebshtjes.<\/li><\/ol>\n\n\n\n

        Si d\u00ebrgohet ankimi n\u00eb Drejtorin\u00eb e Apelimit?<\/strong><\/p>\n\n\n\n

        Ankimi mund t\u00eb dor\u00ebzohet dorazi ose d\u00ebrgohet me post\u00eb rekomande. Dat\u00eb e marrjes s\u00eb ankimimit nga Drejtoria e Apelimit Tatimor, konsiderohet data e protokollimit p\u00ebr ankimet e dor\u00ebzuara dorazi, dhe data e dor\u00ebzimit n\u00eb post\u00eb kur ankimi b\u00ebhet n\u00ebp\u00ebrmjet post\u00ebs.<\/p>\n\n\n\n

        Tatimpaguesi, n\u00eb dokumentet q\u00eb dor\u00ebzon p\u00ebr ankim, duhet t\u00eb v\u00ebrtetoj\u00eb dat\u00ebn e marrjes s\u00eb aktit administrativ, objekt ankimi. Si prov\u00eb, mund t\u00eb sh\u00ebrbej\u00eb kopja e zarfit n\u00ebp\u00ebrmjet t\u00eb cilit \u00ebsht\u00eb d\u00ebrguar ankimi pran\u00eb tatimpaguesit, kopja e regjistrimit t\u00eb dor\u00ebzimit t\u00eb objekteve postare nga zyra postare etj.<\/p><\/blockquote>\n\n\n\n

        Disa \u00e7\u00ebshtje q\u00eb duhen mbajtur parasysh gjat\u00eb apelimit.<\/strong><\/p>\n\n\n\n

        1. Drejtoria e Apelimit gjat\u00eb shqyrtimit mund t\u00eb k\u00ebrkoj\u00eb dokument shtes\u00eb dhe tatimpaguesi \u00ebsht\u00eb i detyruar t\u2019i p\u00ebrgjigjet k\u00ebrkes\u00ebs.<\/li>
        2. Barra e prov\u00ebs p\u00ebr t\u00eb v\u00ebrtetuar t\u00eb kund\u00ebrt\u00ebn e vler\u00ebsimit t\u00eb Administrat\u00ebs Tatimore i takon tatimpaguesit.<\/li>
        3. N\u00eb rast se tatimpaguesi e ka humbur afatin e ankimit, ai duhet t\u00eb argumentoj\u00eb dhe provoj\u00eb me dokumentacionin e nevojsh\u00ebm se humbja e afatit t\u00eb ankimit nuk \u00ebsht\u00eb p\u00ebr faj t\u00eb tij.<\/li>
        4. Pas rivendosjes n\u00eb afat, ankimi duhet b\u00ebr\u00eb mbas 15 dit\u00ebsh e jo pas 1 muaji sikurse ishte pa e humbur k\u00ebt\u00eb afat.<\/li>
        5. N\u00eb rast se tatimpaguesi ka d\u00ebshir\u00eb t\u00eb d\u00ebgjohet edhe me goj\u00eb, ai mund ta k\u00ebrkoj\u00eb k\u00ebt\u00eb n\u00eb ankimin e vet.<\/li><\/ol>\n\n\n\n

          Ku mund ta lexojm\u00eb m\u00eb holl\u00ebsisht baz\u00ebn ligjore t\u00eb ankimit?<\/strong><\/p>\n\n\n\n