{"id":16289,"date":"2022-10-08T18:35:46","date_gmt":"2022-10-08T18:35:46","guid":{"rendered":"https:\/\/alprofitconsult.al\/tatime-2\/sipermarres\/te-veprosh-si-nje-biznes\/transferimi-i-cmimit\/"},"modified":"2022-10-08T18:35:46","modified_gmt":"2022-10-08T18:35:46","slug":"trasferimento-del-prezzo","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/it\/tatime-2\/sipermarres\/te-veprosh-si-nje-biznes\/transferimi-i-cmimit\/","title":{"rendered":"Transferimi i \u00c7mimit #2"},"content":{"rendered":"
\"\"<\/figure>\n\n\n\n

Transferimi i \u00c7mimit \u00ebsht\u00eb sanksionuar n\u00eb ligj Nr. 42\/2014 p\u00ebr disa shtesa dhe ndryshime n\u00eb Ligjin Nr. 8438, dat\u00eb 28.12.1998, \u201cP\u00ebr Tatimin Mbi T\u00eb Ardhurat\u201d<\/a>, t\u00eb ndryshuar.<\/p>\n\n\n\n

Q\u00ebllimi i Transferimit t\u00eb \u00c7mimit p\u00ebr administrat\u00ebn tatimore \u00ebsht\u00eb ruajtja e baz\u00ebs s\u00eb taksueshme p\u00ebr transaksionet nd\u00ebrmjet kompanive q\u00eb konsiderohen pal\u00eb t\u00eb lidhura dhe p\u00ebr tatimpaguesin \u00ebsht\u00eb shmangia e tatimit t\u00eb dyfisht\u00eb.<\/p>\n\n\n\n

Transferimi i \u00c7mimit evidenton transaksionet e realizuara t\u00eb shoq\u00ebrive multinacionale me pjes\u00eb t\u00eb veprimtarive t\u00eb biznesit t\u00eb tyre n\u00eb Shqip\u00ebri (n\u00eb form\u00ebn e nj\u00eb filiali apo dege).<\/p>\n\n\n\n

N\u00ebse nj\u00eb tatimpagues q\u00eb \u00ebsht\u00eb subjekt i tatimfitimit merr pjes\u00eb n\u00eb nj\u00eb apo m\u00eb shum\u00eb transaksione t\u00eb kontrolluara, ai duhet t\u00eb p\u00ebrcaktoj\u00eb fitimin e tatuesh\u00ebm n\u00eb nj\u00eb m\u00ebnyr\u00eb q\u00eb \u00ebsht\u00eb n\u00eb p\u00ebrputhje me parimin e tregut (arm\u2019s length<\/a>).<\/p>\n\n\n\n

P\u00ebrputhshm\u00ebria me parimin e tregut e nj\u00eb transaksioni t\u00eb kontrolluar do t\u00eb p\u00ebrcaktohet duke aplikuar metod\u00ebn m\u00eb t\u00eb p\u00ebrshtatshme t\u00eb transferimit t\u00eb \u00e7mimit<\/p>\n\n\n\n

Diritto <\/a>dhe udh\u00ebzimi i Transferimit <\/a>t\u00eb \u00c7mimit p\u00ebrcakton q\u00eb tatimpaguesit t\u00eb p\u00ebrgatisin dhe paraqesin informacion t\u00eb mjaftuesh\u00ebm dhe analiza p\u00ebr t\u00eb verifikuar q\u00eb kushtet e transaksioneve t\u00eb tyre t\u00eb kontrolluara jan\u00eb n\u00eb p\u00ebrputhje me parimin e tregut.<\/p>\n\n\n\n

Udh\u00ebzimi i Transferimit t\u00eb \u00c7mimit p\u00ebrcakton se subjekt i plot\u00ebsimit t\u00eb k\u00ebtij formulari \u00ebsht\u00eb vet\u00ebm tatimpaguesi i cili gjat\u00eb periudh\u00ebs raportuese ka transaksione t\u00eb kontrolluara totale (duke p\u00ebrfshir\u00eb tepricat e huave) q\u00eb kalojn\u00eb 50.000.000 lek\u00eb. <\/strong>N\u00eb p\u00ebrcaktimin e transaksioneve t\u00eb kontrolluara totale t\u00eb nj\u00eb tatimpaguesi p\u00ebr periudh\u00ebn raportuese, duhet t\u00eb p\u00ebrdoren vlerat absolute.<\/p>\n\n\n\n

Afati p\u00ebr dor\u00ebzimin e \u201cNjoftimit vjetor p\u00ebr transaksionet e kontrolluara\u201d \u00ebsht\u00eb data e p\u00ebrcaktuar p\u00ebr dor\u00ebzimin e \u201cFormularit t\u00eb deklarimit dhe pages\u00ebs s\u00eb tatim fitimit\u201d. <\/p><\/blockquote>\n\n\n\n

N\u00eb rast t\u00eb mosparaqitjes n\u00eb koh\u00eb t\u00eb \u201cNjoftimit t\u00eb transaksioneve vjetore t\u00eb kontrolluara\u201d, n\u00eb p\u00ebrputhje me dispozitat p\u00ebrkat\u00ebse t\u00eb udh\u00ebzimit t\u00eb Ministrit t\u00eb Financave, \u201cP\u00ebr transferimin e \u00e7mimit\u201d, tatimpaguesi d\u00ebnohet me nj\u00eb gjob\u00eb fikse prej 10 000 (dhjet\u00eb mij\u00eb) lek\u00ebsh, p\u00ebr \u00e7do muaj vones\u00eb.<\/p>\n\n\n\n

Scarica<\/strong><\/p>\n\n\n\n

ligj-nr.42-date-04.07.2019_per-disa-shtesesa-ne-Ligjin-107_2014-1<\/a>Scarica<\/a><\/div>\n\n\n\n
Njoftimi-i-Transaksioneve-Vjetore-te-Kontrolluara-Annex-2<\/a>Scarica<\/a><\/div>\n\n\n\n
UMF-Nr.9-Dt.-27.02.2015-Mbi-Marreveshjet-e-Cmimit-ne-Avance<\/a>Scarica<\/a><\/div>\n\n\n\n
UMF-Nr.16-Dt.-18.06.2014-Per-Transferimin-e-Cmimit<\/a>Scarica<\/a><\/div>\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":"

Transferimi i \u00c7mimit \u00ebsht\u00eb sanksionuar n\u00eb ligj Nr. 42\/2014 p\u00ebr disa shtesa dhe ndryshime n\u00eb Ligjin Nr. 8438, dat\u00eb 28.12.1998, \u201cP\u00ebr Tatimin Mbi T\u00eb Ardhurat\u201d, t\u00eb ndryshuar. Q\u00ebllimi i Transferimit t\u00eb \u00c7mimit p\u00ebr administrat\u00ebn tatimore \u00ebsht\u00eb ruajtja e baz\u00ebs s\u00eb taksueshme p\u00ebr transaksionet nd\u00ebrmjet kompanive q\u00eb konsiderohen pal\u00eb t\u00eb lidhura dhe p\u00ebr tatimpaguesin \u00ebsht\u00eb shmangia […]<\/p>\n","protected":false},"author":1,"featured_media":15874,"parent":16235,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-16289","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"\nTransferimi i \u00c7mimit #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\/operare-come-impresa\/trasferimento-del-prezzo\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transferimi i \u00c7mimit #2\" \/>\n<meta property=\"og:description\" content=\"Transferimi i \u00c7mimit \u00ebsht\u00eb sanksionuar n\u00eb ligj Nr. 42\/2014 p\u00ebr disa shtesa dhe ndryshime n\u00eb Ligjin Nr. 8438, dat\u00eb 28.12.1998, \u201cP\u00ebr Tatimin Mbi T\u00eb Ardhurat\u201d, t\u00eb ndryshuar. 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