{"id":16212,"date":"2022-10-08T18:35:49","date_gmt":"2022-10-08T18:35:49","guid":{"rendered":"https:\/\/alprofitconsult.al\/tatime-2\/sipermarres\/deklarimi-dhe-pagesa-2\/veshtiresite-financiare-te-tatimpaguesve-sipermarres\/"},"modified":"2022-10-08T18:35:49","modified_gmt":"2022-10-08T18:35:49","slug":"veshtiresite-financiare-te-tatimpaguesve-sipermarres","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/it\/tatime-2\/sipermarres\/deklarimi-dhe-pagesa-2\/veshtiresite-financiare-te-tatimpaguesve-sipermarres\/","title":{"rendered":"V\u00ebshtir\u00ebsit\u00eb financiare t\u00eb tatimpaguesve sip\u00ebrmarr\u00ebs #2"},"content":{"rendered":"
\"\"<\/figure>\n\n\n\n

Aft\u00ebsia paguese n\u00eb rastin e sip\u00ebrmarrjeve mund t\u00eb kufizohet p\u00ebr nj\u00eb s\u00ebr\u00eb arsyesh, duke p\u00ebrfshir\u00eb probleme t\u00eb p\u00ebrkohshme tregtare si dhe ndryshimet n\u00eb sektorin ekonomik apo m\u00eb gjer\u00eb. Administrata Tatimore do t\u00eb shqyrtoj\u00eb rastet e tatimpaguesve ve\u00e7 e ve\u00e7, duke analizuar dhe p\u00ebrfshir\u00eb \u00e7do faktor ndikues n\u00eb historikun e tatimpaguesit, si dhe m\u00eb n\u00eb detaj p\u00ebr \u00e7do lloj tatimi t\u00eb papaguar. <\/p>\n\n\n\n

Kur nj\u00eb rrethan\u00eb financiare pengon tatimpaguesin p\u00ebr t\u00eb paguar n\u00eb afat detyrimet tatimore, ai mund t\u00eb lejohet t\u00eb lidh\u00eb n\u00eb \u00e7do koh\u00eb marr\u00ebveshje pages\u00eb me k\u00ebste. <\/p><\/blockquote>\n\n\n\n

Allo stesso tempo, il contribuente deve dimostrare di non essere in grado, dal punto di vista finanziario, di pagare l'intero debito fiscale e deve inoltre dimostrare che, indipendentemente dalla propria situazione finanziaria, \u00e8 in grado di rispettare gli accordi. <\/p>\n\n\n\n

L'amministrazione fiscale non pu\u00f2 stipulare un accordo di pagamento rateale qualora sia gi\u00e0 stata avviata la procedura di vendita all'asta dei beni confiscati in relazione a tale debito fiscale non pagato. <\/p>\n\n\n\n

La richiesta va presentata per iscritto e indirizzata al direttore della direzione regionale o al responsabile dell'unit\u00e0 equivalente presso la direzione regionale in cui il contribuente \u00e8 registrato.<\/p>\n\n\n\n

La richiesta deve essere presentata entro 15 giorni dalla data in cui si considera ricevuta la comunicazione di accertamento. L'accordo di pagamento rateale viene stipulato per iscritto entro 10 giorni di calendario dalla data di presentazione della richiesta ed \u00e8 firmato dal contribuente e dal direttore della direzione regionale o dal responsabile di un'unit\u00e0 equivalente. <\/p>\n\n\n\n

P\u00ebr t\u00eb n\u00ebnshkruar nj\u00eb marr\u00ebveshje t\u00eb pages\u00ebs me k\u00ebste tatimpaguesi detyrohet t\u00eb paguaj\u00eb menj\u00ebher\u00eb t\u00eb pakt\u00ebn 20% t\u00eb vler\u00ebs s\u00eb detyrimit p\u00ebr t\u00eb cilin lidhet marr\u00ebveshja.\u201d.<\/p><\/blockquote><\/figure>\n\n\n\n

L'accordo di pagamento rateale ha durata a partire dalla data della firma e termina alla fine dell'anno solare successivo alla stipula dell'accordo. Al momento della sottoscrizione di un accordo di pagamento rateale per un debito fiscale, continuano a maturare gli interessi di mora sul debito stesso, ma non viene applicata alcuna sanzione per il ritardo nel pagamento.<\/p>\n\n\n\n

Il direttore della direzione regionale delle imposte pu\u00f2 respingere la richiesta di un contribuente volta a ottenere un accordo di pagamento rateale qualora tale richiesta sia infondata e non giustificata dalle circostanze, oppure pu\u00f2 richiedere una garanzia bancaria prima di stipulare tale accordo.<\/p>\n\n\n\n

La garanzia deve essere prestata da una delle banche di cui \u00e8 cliente il soggetto passivo che richiede il pagamento rateale. In tal caso, la banca che emette la garanzia assume la funzione di garante dell'obbligazione del soggetto passivo.<\/p>\n\n\n\n

Una volta che il soggetto passivo abbia presentato il documento relativo a tale garanzia, il direttore della direzione regionale delle imposte potr\u00e0 acconsentire a firmare l'accordo di rateizzazione per il pagamento dei debiti fiscali insoluti.<\/p>\n\n\n\n

L'accordo di rateizzazione pu\u00f2 essere risolto dall'amministrazione fiscale con effetto immediato qualora il contribuente non rispetti i termini previsti in merito alla regolarit\u00e0 dei pagamenti o non provveda al pagamento di eventuali altri debiti fiscali sorti nel periodo di validit\u00e0 dell'accordo.<\/p>\n\n\n\n

In tal caso, il soggetto passivo \u00e8 tenuto a pagare tutti i debiti fiscali non saldati oggetto del presente accordo entro 30 giorni di calendario dalla data di ricezione della decisione che conclude l'accordo. In caso di mancato adempimento di tali obblighi, l'amministrazione fiscale provveder\u00e0 alla riscossione degli importi dovuti in conformit\u00e0 alle disposizioni di legge.<\/p>\n\n\n\n

Fonte: Direzione Generale delle Imposte.<\/a><\/p>\n\n\n

Hai qualche domanda?<\/h3>

Non esitare a contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"

Aft\u00ebsia paguese n\u00eb rastin e sip\u00ebrmarrjeve mund t\u00eb kufizohet p\u00ebr nj\u00eb s\u00ebr\u00eb arsyesh, duke p\u00ebrfshir\u00eb probleme t\u00eb p\u00ebrkohshme tregtare si dhe ndryshimet n\u00eb sektorin ekonomik apo m\u00eb gjer\u00eb. Administrata Tatimore do t\u00eb shqyrtoj\u00eb rastet e tatimpaguesve ve\u00e7 e ve\u00e7, duke analizuar dhe p\u00ebrfshir\u00eb \u00e7do faktor ndikues n\u00eb historikun e tatimpaguesit, si dhe m\u00eb n\u00eb detaj […]<\/p>\n","protected":false},"author":1,"featured_media":15951,"parent":16211,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-16212","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"\nV\u00ebshtir\u00ebsit\u00eb financiare t\u00eb tatimpaguesve sip\u00ebrmarr\u00ebs #2 - 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\/imposte-2\/impegnarsi-a\/deklarimi-dhe-pagesa-2\/veshtiresite-financiare-te-tatimpaguesve-sipermarres\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"V\u00ebshtir\u00ebsit\u00eb financiare t\u00eb tatimpaguesve sip\u00ebrmarr\u00ebs #2\" \/>\n<meta property=\"og:description\" content=\"Aft\u00ebsia paguese n\u00eb rastin e sip\u00ebrmarrjeve mund t\u00eb kufizohet p\u00ebr nj\u00eb s\u00ebr\u00eb arsyesh, duke p\u00ebrfshir\u00eb probleme t\u00eb p\u00ebrkohshme tregtare si dhe ndryshimet n\u00eb sektorin ekonomik apo m\u00eb gjer\u00eb. 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