{"id":19913,"date":"2024-11-30T17:10:16","date_gmt":"2024-11-30T17:10:16","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=19913"},"modified":"2024-11-30T17:28:51","modified_gmt":"2024-11-30T17:28:51","slug":"tatimi-mbi-te-ardhurat-e-korporates-tatimi-mbi-fitimin-korporativ","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/it\/tatime\/sipermarres\/tatimi-mbi-te-ardhurat-e-korporates-tatimi-mbi-fitimin-korporativ\/","title":{"rendered":"Tatimi mbi t\u00eb ardhurat e korporat\u00ebs (Tatimi mbi fitimin korporativ)"},"content":{"rendered":"<div class=\"yoast-breadcrumbs\"><span><span><a href=\"https:\/\/alprofitconsult.al\/it\/\">Home page<\/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 class=\"breadcrumb_last\" aria-current=\"page\">Tatimi mbi t\u00eb ardhurat e korporat\u00ebs (Tatimi mbi fitimin korporativ)<\/span><\/span><\/div>\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"1226\" src=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2024\/11\/AlProfit-Consult-Tatimi-mbi-te-ardhurat.jpg\" alt=\"\" class=\"wp-image-19919\" srcset=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2024\/11\/AlProfit-Consult-Tatimi-mbi-te-ardhurat.jpg 1920w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2024\/11\/AlProfit-Consult-Tatimi-mbi-te-ardhurat-768x490.jpg 768w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2024\/11\/AlProfit-Consult-Tatimi-mbi-te-ardhurat-1536x981.jpg 1536w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>27. Tatimpaguesit p\u00ebr tatimin mbi t\u00eb ardhurat e korporatave<\/strong><\/h2>\n\n\n\n<p><strong>Entitetet tregtare dhe shoq\u00ebrit\u00eb<\/strong><br>Shoq\u00ebrit\u00eb tregtare, t\u00eb krijuara sipas ligjit p\u00ebr tregtar\u00ebt, p\u00ebrfshir\u00eb shoq\u00ebrit\u00eb aksioner\u00eb dhe me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar, jan\u00eb t\u00eb detyruara t\u00eb paguajn\u00eb tatimin mbi fitimin.<\/p>\n\n\n\n<p><strong>Shoq\u00ebrit\u00eb e thjeshta<\/strong><br>Shoq\u00ebrit\u00eb t\u00eb krijuara sipas Kodit Civil q\u00eb realizojn\u00eb fitim gjithashtu jan\u00eb t\u00eb detyruara t\u00eb paguajn\u00eb tatimin mbi fitimin.<\/p>\n\n\n\n<p><strong>Entitetet e huaja q\u00eb operojn\u00eb n\u00eb Shqip\u00ebri<\/strong><br>Entitetet jorezidente q\u00eb krijojn\u00eb nj\u00eb deg\u00eb apo zyr\u00eb t\u00eb p\u00ebrhershme n\u00eb Shqip\u00ebri dhe q\u00eb realizojn\u00eb fitime nga aktivitetet n\u00eb Shqip\u00ebri jan\u00eb t\u00eb detyruara t\u00eb paguajn\u00eb tatimin mbi fitimin.<\/p>\n\n\n\n<p><strong>Entitetet me regjime t\u00eb ve\u00e7anta tatimore<\/strong><br>Disa sektore, si ai i hidrokarbureve, kan\u00eb rregulla t\u00eb ve\u00e7anta tatimore p\u00ebr tatimin mbi fitimin.<\/p>\n\n\n\n<p><strong>Entitetet t\u00eb p\u00ebrjashtuara nga tatimi mbi fitimin<\/strong><br>Disa entitete jan\u00eb p\u00ebrjashtuar nga tatimi mbi fitimin, por kan\u00eb detyrimin t\u00eb dor\u00ebzojn\u00eb raportet financiare. K\u00ebtu p\u00ebrfshihen fondacionet dhe institucionet q\u00eb mb\u00ebshtesin politikat qeveritare p\u00ebr zhvillim, organizatat humanitare, bamir\u00ebse dhe fetare q\u00eb nuk kan\u00eb si q\u00ebllim fitimin, dhomat e tregtis\u00eb dhe industris\u00eb q\u00eb mb\u00ebshtesin bizneset, si dhe entitetet t\u00eb parashikuara n\u00eb marr\u00ebveshje nd\u00ebrkomb\u00ebtare t\u00eb ratifikuara nga Kuvendi.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>28. Rezidenca<\/strong><\/h2>\n\n\n\n<p><strong>Entitetet q\u00eb krijojn\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Shqip\u00ebri<\/strong><br>Entitetet e krijuara sipas legjislacionit shqiptar ose t\u00eb huaj dhe q\u00eb krijojn\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Shqip\u00ebri jan\u00eb subjekt i tatimeve sipas ligjit shqiptar.<\/p>\n\n\n\n<p><strong>Entitetet me menaxhim dhe kontroll n\u00eb Shqip\u00ebri<\/strong><br>N\u00ebse nj\u00eb entitet ushtron menaxhimin dhe kontrollin e pun\u00ebve t\u00eb tij n\u00eb Shqip\u00ebri, konsiderohet rezident tatimor shqiptar, pavar\u00ebsisht se ku \u00ebsht\u00eb krijuar.<\/p>\n\n\n\n<p><strong>Kushtet p\u00ebr menaxhimin dhe kontrollin n\u00eb Shqip\u00ebri<\/strong><br>Menaxhimi dhe kontrolli konsiderohet n\u00eb Shqip\u00ebri n\u00ebse plot\u00ebsohen t\u00eb pakt\u00ebn dy nga k\u00ebto kushte:<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"1\">\n<li>Vendimet kryesore merren n\u00eb Shqip\u00ebri.<\/li>\n\n\n\n<li>T\u00eb pakt\u00ebn 50% e an\u00ebtar\u00ebve t\u00eb bordit jan\u00eb rezident\u00eb n\u00eb Shqip\u00ebri.<\/li>\n\n\n\n<li>T\u00eb pakt\u00ebn 50% e kapitalit jan\u00eb n\u00eb pron\u00ebsi t\u00eb personave rezident\u00eb n\u00eb Shqip\u00ebri.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>29. P\u00ebrjashtimi n\u00eb pjes\u00ebmarrje<\/strong><\/h2>\n\n\n\n<p>Kur entitetet q\u00eb jan\u00eb subjekt i tatimit mbi fitimin korporativ zot\u00ebrojn\u00eb aksione ose pjes\u00ebmarrje n\u00eb entitete t\u00eb tjera, e ardhura nga dividenti ose shp\u00ebrndarja e fitimit, nga k\u00ebto entitete t\u00eb tjera, trajtohet si m\u00eb posht\u00eb:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>P\u00ebrjashtimi nga tatimi<\/strong>: E ardhura nga dividenti nuk i bashkohet fitimit t\u00eb tatuesh\u00ebm, n\u00ebse jan\u00eb plot\u00ebsuar dy kushte:\n<ol class=\"wp-block-list\" start=\"1\">\n<li>Entiteti q\u00eb merr dividentin ka t\u00eb pakt\u00ebn 10% t\u00eb aksioneve ose t\u00eb drejtat e votimit t\u00eb entitetit q\u00eb shp\u00ebrndan fitimin.<\/li>\n\n\n\n<li>Pjes\u00ebmarrja \u00ebsht\u00eb mbajtur p\u00ebr t\u00eb pakt\u00ebn 24 muaj.<\/li>\n<\/ol>\n<\/li>\n\n\n\n<li><strong>N\u00eb rastet e tjera<\/strong>: Dividenti i marr\u00eb bashkohet me fitimin tatimor dhe i n\u00ebnshtrohet tatimit mbi fitimin.<\/li>\n<\/ul>\n\n\n\n<p>P\u00ebr entitetet jorezidente, k\u00ebto rregulla zbatohen po ashtu n\u00ebse investimi \u00ebsht\u00eb b\u00ebr\u00eb p\u00ebrmes nj\u00eb entiteti t\u00eb krijuar n\u00eb Shqip\u00ebri.<\/p>\n\n\n\n<p><strong>Shembull i llogaritjes s\u00eb p\u00ebrjashtimit n\u00eb pjes\u00ebmarrje<\/strong>:<br>N\u00ebse Shoq\u00ebria B zot\u00ebron 50% t\u00eb kapitalit t\u00eb Shoq\u00ebris\u00eb A dhe ka pasur nj\u00eb periudh\u00eb investimi m\u00eb shum\u00eb se 24 muaj, dividenti q\u00eb merr nga Shoq\u00ebria A nuk do t\u00eb bashkohet me fitimin tatimor t\u00eb Shoq\u00ebris\u00eb B. Po ashtu, do t\u00eb llogaritet nj\u00eb tatim i dedikuar p\u00ebr dividentin q\u00eb do t\u00eb shp\u00ebrndahet p\u00ebr aksionar\u00ebt.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>30. Rregullat e kufizimit t\u00eb interesit<\/strong><\/h2>\n\n\n\n<p>Shpenzimet e interesit jan\u00eb t\u00eb zbritshme deri n\u00eb 30% t\u00eb EBITDA-s p\u00ebr vitin tatimor. EBITDA p\u00ebrfshin fitimin e tatuesh\u00ebm, shpenzimet e interesit dhe amortizimin.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Interesi i tep\u00ebrt<\/strong>&nbsp;\u00ebsht\u00eb kur shpenzimet e interesit jan\u00eb m\u00eb t\u00eb m\u00ebdha se t\u00eb ardhurat e tatueshme nga interesi.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Llogaritja:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>EBITDA = fitimi i tatuesh\u00ebm + tatime + shpenzimet e interesit + amortizimi.<\/li>\n\n\n\n<li>Shpenzimet e zbritshme llogariten duke zbritur t\u00eb ardhurat nga interesi.<\/li>\n<\/ul>\n\n\n\n<p><strong>Shembuj:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Shoq\u00ebria A<\/strong>&nbsp;mund t\u00eb zbres\u00eb t\u00eb gjith\u00eb shpenzimet e interesit pasi ka EBITDA prej 100 milion\u00eb lek\u00ebsh dhe shpenzime neto interesi prej 10 milion\u00eb lek\u00ebsh.<\/li>\n\n\n\n<li><strong>Shoq\u00ebria B<\/strong>&nbsp;mund t\u00eb zbres\u00eb vet\u00ebm 30 milion\u00eb lek\u00eb dhe 10 milion\u00eb lek\u00eb mbarten p\u00ebr vitet e ardhshme.<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>P\u00ebrjashtime:<\/strong>&nbsp;Nuk zbatohet p\u00ebr bankat, institucionet financiare dhe kredit\u00eb p\u00ebr financimin e projekteve publike n\u00eb Shqip\u00ebri.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>31. Provigjionet dhe zbritja e borxhit t\u00eb keq p\u00ebr institucionet financiare<\/strong><\/h2>\n\n\n\n<p><strong>Provigjionet<\/strong><br>Institucionet financiare mund t\u00eb zbresin shpenzimet p\u00ebr provigjionet e krijuara p\u00ebr:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sigurim dhe risigurim (sip\u00ebr standardeve t\u00eb ligjit).<\/li>\n\n\n\n<li>Kredit\u00eb e huajuara dhe shoq\u00ebrit\u00eb e kursim-kreditit (sip\u00ebr standardeve nd\u00ebrkomb\u00ebtare).<\/li>\n\n\n\n<li>Kontributet p\u00ebr rim\u00ebk\u00ebmbjen e bankave.<\/li>\n<\/ul>\n\n\n\n<p><strong>Cancellazione dei crediti inesigibili<\/strong><br>Zbritja e borxhit t\u00eb keq lejohet vet\u00ebm n\u00ebse plot\u00ebsohen k\u00ebto kushte:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00eb ken\u00eb marr\u00eb t\u00eb gjitha masat ligjore p\u00ebr mbledhjen e borxhit.<\/li>\n\n\n\n<li>Borxhi t\u00eb hiqet nga kontabiliteti, n\u00ebse nuk mund t\u00eb mblidhet pas k\u00ebtyre veprimeve.<\/li>\n\n\n\n<li>Provigjionet e krijuara duhet t\u00eb shtohen n\u00eb fitimin tatuesh\u00ebm.<\/li>\n<\/ul>\n\n\n\n<p><strong>Fshirja e borxhit t\u00eb keq p\u00ebr bankat<\/strong><br>Fshirja e borxhit t\u00eb keq b\u00ebhet shpenzim i zbritsh\u00ebm p\u00ebr bankat, n\u00ebse kredia \u00ebsht\u00eb e siguruar dhe pas periudh\u00ebs 365 ditore mund t\u00eb ekzekutohet pasuria. N\u00ebse rikuperohet borxhi, duhet t\u00eb shtohet n\u00eb fitimin tatuesh\u00ebm t\u00eb vitit.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>40. T\u00eb ardhurat dhe llogaritja e tatimit t\u00eb paguesh\u00ebm mbi t\u00eb ardhurat e korporatave<\/strong><\/h2>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Deklarimi i fitimit<\/strong><br>Tatimi mbi fitimin korporativ deklarohet \u00e7do vit, brenda dat\u00ebs 31 mars t\u00eb vitit pasardh\u00ebs p\u00ebr vitin tatimor q\u00eb p\u00ebrfshin periudh\u00ebn nga 1 janar deri 31 dhjetor. N\u00eb rastin kur veprimtaria nd\u00ebrpritet para fundit t\u00eb vitit, deklarimi mund t\u00eb b\u00ebhet n\u00eb \u00e7do periudh\u00eb gjat\u00eb vitit, por gjithsesi jo m\u00eb von\u00eb se 31 mars i vitit pasardh\u00ebs.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Llogaritja e detyrimit t\u00eb tatimit mbi fitimin<\/strong><br>Tatimi mbi fitimin llogaritet sipas norm\u00ebs tatimore n\u00eb fuqi. Detyrimi tatimor mund t\u00eb reduktohet p\u00ebrmes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tatimit t\u00eb huaj t\u00eb paguar, sipas kritereve t\u00eb nenit 42, &#8220;Kreditimi i tatimit t\u00eb huaj&#8221;.<\/li>\n\n\n\n<li>Tatimit t\u00eb mbajtur n\u00eb burim, si p\u00ebr shembull, kur nj\u00eb entitet ka marr\u00eb pages\u00eb p\u00ebr t\u00eb drejta autori dhe tatimi \u00ebsht\u00eb mbajtur nga paguesi i t\u00eb ardhurave.<\/li>\n\n\n\n<li>Parapagimeve t\u00eb tatimit t\u00eb b\u00ebra gjat\u00eb vitit nga entiteti.<\/li>\n<\/ul>\n\n\n\n<p><strong>Pagimi i tatimit t\u00eb mbetur:<\/strong><br>N\u00ebse pas zbritjes s\u00eb pagesave t\u00eb m\u00ebsip\u00ebrme rezulton nj\u00eb diferenc\u00eb negative, tatimpaguesi mund t\u00eb k\u00ebrkoj\u00eb kthimin e tatimit t\u00eb paguar tep\u00ebr, dhe administrata tatimore \u00ebsht\u00eb e detyruar ta kthej\u00eb at\u00eb brenda 60 dit\u00ebve nga k\u00ebrkesa, pa k\u00ebrkuar nj\u00eb kontroll tatimor. N\u00ebse nuk k\u00ebrkohet ky kthim, diferenca do t\u00eb konsiderohet si nj\u00eb paradh\u00ebnie p\u00ebr vitin pasardh\u00ebs.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>41. Norma tatimore<\/strong><\/h2>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Norma standarde<\/strong><br>Norma standarde e tatimit mbi t\u00eb ardhurat e korporatave n\u00eb Shqip\u00ebri \u00ebsht\u00eb 15%.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Norma t\u00eb ndryshme<\/strong><br>P\u00ebr sektor\u00eb dhe industri t\u00eb caktuara, mund t\u00eb aplikohen norma tatimore t\u00eb ndryshme nga norma standarde. K\u00ebto norma mund t\u00eb jen\u00eb t\u00eb p\u00ebrkohshme apo t\u00eb vazhdueshme dhe duhet t\u00eb jen\u00eb t\u00eb p\u00ebrcaktuara n\u00eb k\u00ebt\u00eb ligj ose n\u00eb ligje t\u00eb tjera q\u00eb parashikojn\u00eb trajtime fiskale specifike, si p.sh. ligji \u201cP\u00ebr sistemin fiskal n\u00eb sektorin e hidrokarbureve\u201d dhe ligji \u201cP\u00ebr zonat e Zhvillimit teknologjik\u201d.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Individ\u00ebt tregtar\u00eb, t\u00eb vet\u00ebpun\u00ebsuarit dhe entitetet me t\u00eb ardhura bruto deri n\u00eb 14 milion\u00eb lek\u00eb n\u00eb vit: Norma e tatimit 0% zbatohet deri m\u00eb 31 dhjetor 2029.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>42. Kreditimi i tatimit t\u00eb huaj p\u00ebr tatimin mbi t\u00eb ardhurat nga korporatat<\/strong><\/h2>\n\n\n\n<p><strong>Entitetet rezidente dhe kreditimi i tatimit t\u00eb huaj<\/strong><br>Entitetet rezidente n\u00eb Shqip\u00ebri mund t\u00eb kreditojn\u00eb tatimin e huaj t\u00eb paguar p\u00ebr fitimet e realizuara nga seli t\u00eb p\u00ebrhershme n\u00eb vende t\u00eb tjera, duke ndihmuar n\u00eb evitimin e tatimit t\u00eb dyfisht\u00eb. Kreditimi i tatimit t\u00eb huaj ndihmon n\u00eb reduktimin e detyrimit tatimor n\u00eb Shqip\u00ebri p\u00ebr fitimet q\u00eb jan\u00eb tashm\u00eb t\u00eb tatueshme n\u00eb nj\u00eb vend t\u00eb huaj.<\/p>\n\n\n\n<p><strong>Kufizimi i kreditimit t\u00eb tatimit t\u00eb huaj<\/strong><br>Kreditimi i tatimit t\u00eb huaj nuk mund t\u00eb kaloj\u00eb shum\u00ebn e tatimit q\u00eb do t\u00eb paguante entiteti n\u00eb Shqip\u00ebri, n\u00ebse fitimet do t\u00eb realizoheshin aty. Kjo do t\u00eb thot\u00eb se tatimi i huaj mund t\u00eb jet\u00eb m\u00eb i vog\u00ebl ose i barabart\u00eb me tatimin q\u00eb do t\u00eb paguante entiteti n\u00eb Shqip\u00ebri, por kurrsesi m\u00eb i madh.<\/p>\n\n\n\n<p><strong>Dokumentacioni i k\u00ebrkuar p\u00ebr kreditimin e tatimit t\u00eb huaj:<\/strong><br>P\u00ebr t\u00eb aplikuar p\u00ebr kreditimin e tatimit t\u00eb huaj, entiteti duhet t\u00eb paraqes\u00eb dokumentacionin q\u00eb v\u00ebrteton pages\u00ebn e tatimit t\u00eb huaj, p\u00ebrfshir\u00eb:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kopjen e deklarat\u00ebs tatimore t\u00eb dor\u00ebzuar n\u00eb vendin ku \u00ebsht\u00eb krijuar selia e p\u00ebrhershme;<\/li>\n\n\n\n<li>Dokumentacionin bankar q\u00eb v\u00ebrteton pages\u00ebn e tatimit n\u00eb vendin p\u00ebrkat\u00ebs.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>43. Fitimi i tatuesh\u00ebm<\/strong><\/h2>\n\n\n\n<p><strong>P\u00ebrkufizimi i fitimit t\u00eb tatuesh\u00ebm<\/strong><br>Fitimi i tatuesh\u00ebm p\u00ebrfshin t\u00eb ardhurat q\u00eb i n\u00ebnshtrohen tatimit, pas zbritjes s\u00eb shpenzimeve t\u00eb lejuara. Ky fitim p\u00ebrcaktohet duke marr\u00eb parasysh rezultatet financiare t\u00eb paraqitura n\u00eb pasqyrat financiare t\u00eb entitetit, q\u00eb p\u00ebrgatiten sipas ligjit p\u00ebr kontabilitetin dhe pasqyrat financiare, duke zbatuar gjithashtu rregullat e tatimit mbi t\u00eb ardhurat dhe aktet n\u00ebnligjore p\u00ebrkat\u00ebse.<\/p>\n\n\n\n<p><strong>Deklarimi i fitimit t\u00eb tatuesh\u00ebm<\/strong><br>Deklarata e fitimit t\u00eb tatuesh\u00ebm mb\u00ebshtetet n\u00eb t\u00eb dh\u00ebnat dhe pasqyrat q\u00eb tatimpaguesi ka mbajtur p\u00ebr vitin tatimor, n\u00eb p\u00ebrputhje me ligjin p\u00ebr kontabilitetin dhe pasqyrat financiare. Procesi i llogaritjes p\u00ebrfshin grumbullimin e t\u00eb ardhurave dhe shpenzimeve t\u00eb grupeve p\u00ebrkat\u00ebse, dhe m\u00eb pas llogaritjen e rezultatit para tatimit mbi fitimin, si\u00e7 \u00ebsht\u00eb paraqitur n\u00eb pasqyr\u00ebn e t\u00eb ardhurave.<\/p>\n\n\n\n<p><strong>P\u00ebrpar\u00ebsit\u00eb ligjore dhe standardet kontab\u00ebl<\/strong><br>N\u00eb llogaritjen e fitimit t\u00eb tatuesh\u00ebm, prioritet kan\u00eb p\u00ebrcaktimet n\u00eb ligjin tatimor, dhe n\u00ebse nuk ka kund\u00ebrshtime, standardet e kontabilitetit, si ato q\u00eb parashikohen nga ligji \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d. Kjo \u00ebsht\u00eb e r\u00ebnd\u00ebsishme p\u00ebr t\u00eb siguruar q\u00eb llogaritja e fitimit t\u00eb tatuesh\u00ebm t\u00eb b\u00ebhet n\u00eb p\u00ebrputhje me k\u00ebrkesat ligjore dhe kontab\u00ebl.<\/p>\n\n\n\n<p><strong>Fitimi i tatuesh\u00ebm p\u00ebr operacionet e hidrokarbureve<\/strong><br>Fitimi i tatuesh\u00ebm i personave q\u00eb kryejn\u00eb operacione hidrokarbure t\u00eb autorizuara, si k\u00ebrkimi dhe prodhimi i hidrokarbureve, p\u00ebrcaktohet sipas rregullave dhe p\u00ebrpar\u00ebsive t\u00eb p\u00ebrcaktuara n\u00eb ligjin e posa\u00e7\u00ebm p\u00ebr sektorin e hidrokarbureve. K\u00ebto rregulla parashikojn\u00eb trajtimin fiskal t\u00eb ve\u00e7ant\u00eb p\u00ebr k\u00ebt\u00eb sektor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>44. Parimi i tregut<\/strong><\/h2>\n\n\n\n<p>Transaksionet nd\u00ebrmjet pal\u00ebve t\u00eb lidhura duhet t\u00eb respektojn\u00eb parimin e tregut, sipas standardeve dhe procedurave t\u00eb p\u00ebrcaktuara n\u00eb udh\u00ebzimin e ministrit p\u00ebr financat.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>45. Kontratat afatgjata<\/strong><\/h2>\n\n\n\n<p><strong>P\u00ebrkufizimi i kontratave afatgjata<\/strong><br>Kontratat afatgjata p\u00ebrfshijn\u00eb projekte q\u00eb realizohen p\u00ebr nj\u00eb periudh\u00eb mbi 12 muaj, shpesh n\u00eb nd\u00ebrtim, montim, prodhim komponent\u00ebsh investimesh dhe sh\u00ebrbime t\u00eb tjera.<\/p>\n\n\n\n<p><strong>Shpenzimet dhe t\u00eb ardhurat n\u00eb kontratat afatgjata<\/strong><br>Shpenzimet e kryera duhet t\u00eb alokohen n\u00eb periudh\u00ebn kur ato ndodhin. T\u00eb ardhurat e lidhura me kontrat\u00ebn duhet t\u00eb pasqyrohen n\u00eb Deklarat\u00ebn e fitimit t\u00eb tatuesh\u00ebm p\u00ebr pjes\u00ebn e p\u00ebrfunduar t\u00eb kontrat\u00ebs.<\/p>\n\n\n\n<p><strong>P\u00ebrcaktimi i p\u00ebrqindjes s\u00eb p\u00ebrfundimit<\/strong><br>P\u00ebrqindja e p\u00ebrfundimit mund t\u00eb bazohet n\u00eb raportin e shpenzimeve t\u00eb vitit me shpenzimet totale, ose sipas standardeve t\u00eb kontabilitetit.<\/p>\n\n\n\n<p><strong>Shpenzimet e zbritshme tatimore<\/strong><br>Shpenzimet q\u00eb lidhen me kontratat afatgjata njihen dhe zbriten n\u00eb periudh\u00ebn kur realizohen, sipas parashikimeve t\u00eb kontabilitetit.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>46. Rregullat e zbatueshme mbi riorganizimet e biznesit<\/strong><\/h2>\n\n\n\n<p><strong>P\u00ebrjashtimi i tatimit t\u00eb fitimit kapital<\/strong><br>Fitimi kapital nuk tatohet n\u00eb rastet e riorganizimeve t\u00eb biznesit si bashkimet, ndarjet, shk\u00ebmbimi i aksioneve dhe transferimet e deg\u00ebve, duke lejuar zhvillimin dhe rritjen pa pengesa t\u00eb nd\u00ebrmarrjeve.<\/p>\n\n\n\n<p><strong>Aktivet e transferuara dhe p\u00ebrjashtimet<\/strong><br>N\u00eb rastet e riorganizimit t\u00eb biznesit, transferimi i aktiveve nuk konsiderohet si fitim kapital, p\u00ebrve\u00e7 kur ka pagesa n\u00eb para q\u00eb tejkalojn\u00eb pages\u00ebn e caktuar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>47. Tatimi i llogaritur p\u00ebr transferimin e aktiveve t\u00eb biznesit<\/strong><\/h2>\n\n\n\n<p><strong>Tatimi i fitimit kapital p\u00ebr transferimin e aktiveve jasht\u00eb vendit<\/strong><br>Kur aktivet e biznesit kalojn\u00eb jasht\u00eb Shqip\u00ebris\u00eb ose kur nj\u00eb subjekt ndryshon rezidenc\u00ebn tatimore, ato tatohen n\u00eb shkall\u00ebn 15% mbi vler\u00ebn e tregut n\u00eb momentin e transferimit.<\/p>\n\n\n\n<p><strong>Transferimi i aktiveve dhe rastet e tatueshm\u00ebris\u00eb<\/strong><br>Tatimi aplikohet kur:<br>a) Aktivet kalojn\u00eb nga zyra qendrore n\u00eb nj\u00eb seli t\u00eb p\u00ebrhershme jasht\u00eb Shqip\u00ebris\u00eb.<br>b) Nj\u00eb subjekt ndryshon rezidenc\u00ebn, p\u00ebrve\u00e7 aktiveve t\u00eb lidhura me Shqip\u00ebrin\u00eb.<\/p>\n\n\n\n<p><strong>Baza e tatueshme<\/strong><br>Tatimi llogaritet mbi diferenc\u00ebn mes vler\u00ebs s\u00eb tregut dhe vler\u00ebs tatimore t\u00eb aktiveve t\u00eb transferuara.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>48. Shpenzimet e zbritshme<\/strong><\/h2>\n\n\n\n<p><strong>P\u00ebrkufizimi dhe kriteret p\u00ebr shpenzimet e zbritshme<\/strong><br>Shpenzimet e biznesit jan\u00eb t\u00eb zbritshme nga t\u00eb ardhurat p\u00ebr tatimin mbi fitimin, n\u00ebse plot\u00ebsojn\u00eb k\u00ebto kushte:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Nuk jan\u00eb t\u00eb kufizuara nga dispozitat e ligjit.<\/li>\n\n\n\n<li>Jan\u00eb shpenzime reale dhe t\u00eb nevojshme p\u00ebr aktivitetin ekonomik.<\/li>\n\n\n\n<li>Jan\u00eb t\u00eb lidhura me menaxhimin dhe funksionimin normal t\u00eb biznesit.<\/li>\n\n\n\n<li>Jan\u00eb b\u00ebr\u00eb p\u00ebr t\u00eb ruajtur kapitalin dhe aktive, si dhe p\u00ebr t\u00eb garantuar fitime.<\/li>\n\n\n\n<li>Jan\u00eb p\u00ebrballuar nga pasurit\u00eb e tatimpaguesit dhe jan\u00eb pasqyruar n\u00eb kontabilitetin e tij.<\/li>\n\n\n\n<li>Jan\u00eb t\u00eb v\u00ebrtetuara me dokumentacion t\u00eb duhur ligjor, si faturat elektronike dhe dokumentet p\u00ebr pagesa sh\u00ebrbimesh.<\/li>\n<\/ul>\n\n\n\n<p><strong>Kufizime dhe verifikimi<\/strong><br>Shpenzimet q\u00eb nuk jan\u00eb t\u00eb pasqyruara n\u00eb sistemin e fiskalizimit, si interesat dhe komisionet bankare, gjithashtu mund t\u00eb jen\u00eb t\u00eb zbritshme, n\u00ebse jan\u00eb t\u00eb v\u00ebrtetuara si shpenzime t\u00eb biznesit.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>49. Shpenzime t\u00eb zbritshme p\u00ebr tok\u00ebn q\u00eb shk\u00ebmbehet p\u00ebr nd\u00ebrtim<\/strong><\/h2>\n\n\n\n<p><strong>P\u00ebr sektorin e nd\u00ebrtimit<\/strong><br>P\u00ebr veprimtarit\u00eb e nd\u00ebrtimit dhe shitjes s\u00eb nd\u00ebrtesave, shpenzimet dhe t\u00eb ardhurat e veprimtaris\u00eb jan\u00eb t\u00eb p\u00ebrcaktuara nga vendimi i K\u00ebshillit t\u00eb Ministrave. Shpenzimet q\u00eb lidhen me truallin e nd\u00ebrtimit dhe p\u00ebrfitimet nga shitja e pasurive t\u00eb paluajtshme jan\u00eb t\u00eb zbritshme, sipas kushteve t\u00eb p\u00ebrcaktuara.<\/p>\n\n\n\n<p><strong>Shpenzimet dhe t\u00eb ardhurat<\/strong><br>Shpenzimet q\u00eb lidhen me nd\u00ebrtimin e objekteve p\u00ebr q\u00ebllime strehimi, tregtare ose sh\u00ebrbimi, pasqyrohen si t\u00eb ardhura nga shitja ose dh\u00ebnia me qira e objekteve. P\u00ebr p\u00ebrcaktimin e t\u00eb ardhurave dhe kostove, merren n\u00eb konsiderat\u00eb:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kostot dhe fitimi i deklaruar p\u00ebr punimet e kryera nga sip\u00ebrmarr\u00ebsit.<\/li>\n\n\n\n<li>Kontrat\u00ebn e shitjes dhe \u00e7mimet e pasqyruara n\u00eb to.<\/li>\n\n\n\n<li>T\u00eb dh\u00ebnat e kompanive dhe agjencive imobilare p\u00ebr \u00e7mimet e shitjes.<\/li>\n\n\n\n<li>\u00c7mimet referuese p\u00ebr m2 t\u00eb produktit t\u00eb nd\u00ebrtimit dhe \u00e7mimet e qiradh\u00ebnies t\u00eb p\u00ebrcaktuara me akte n\u00ebnligjore.<\/li>\n<\/ul>\n\n\n\n<p><strong>Shpenzimet e zbritshme n\u00eb nd\u00ebrtim<\/strong><br>Shpenzimet q\u00eb b\u00ebhen gjat\u00eb fazave t\u00eb projektimit, zbatimit dhe shitjes s\u00eb nd\u00ebrtes\u00ebs jan\u00eb gjithashtu t\u00eb zbritshme p\u00ebr q\u00ebllime tatimore.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>50. Shpenzimet jo t\u00eb zbritshme dhe kufizimi i zbritjes<\/strong><\/h2>\n\n\n\n<p><strong>Shpenzimet q\u00eb nuk zbriten nga fitimi i tatuesh\u00ebm:<\/strong><\/p>\n\n\n\n<p>a)&nbsp;<strong>Kostot e blerjes, p\u00ebrmir\u00ebsimit dhe shpenzime p\u00ebr p\u00ebrmir\u00ebsimin e tok\u00ebs, truallit apo shesheve t\u00eb nd\u00ebrtimit<\/strong>&nbsp;nuk jan\u00eb t\u00eb zbritshme. K\u00ebto kosto nuk mund t\u00eb zbriten as si shpenzime t\u00eb vitit p\u00ebrkat\u00ebs, as si kosto t\u00eb amortizueshme n\u00eb periudha t\u00eb ardhshme, p\u00ebrve\u00e7se kur trualli apo sheshi mbahet si aktiv ose p\u00ebrdoret p\u00ebr nd\u00ebrtimin e aktiveve t\u00eb tjera.<\/p>\n\n\n\n<p>b)&nbsp;<strong>Kostot e blerjes, p\u00ebrmir\u00ebsimit, rinovimit dhe rikonstruksionit t\u00eb aktiveve t\u00eb amortizueshme<\/strong>: Shpenzimet p\u00ebr p\u00ebrmir\u00ebsimin e kapacitetit t\u00eb ardhsh\u00ebm t\u00eb aktiveve jan\u00eb t\u00eb zbritshme vet\u00ebm n\u00ebse klasifikohen si rritje e vler\u00ebs s\u00eb aktivitetit (kapitalizim), sipas standardeve t\u00eb kontabilitetit.<\/p>\n\n\n\n<p>c)&nbsp;<strong>Amortizimi i aktiveve afatgjata<\/strong>: Ky shp\u00ebrndahet si shpenzim n\u00eb periudhat vjetore, bazuar n\u00eb normat dhe rregullat p\u00ebrkat\u00ebse. Aktivet afatgjata nuk mund t\u00eb zbriten menj\u00ebher\u00eb n\u00eb vitin e blerjes ose krijimit, p\u00ebrve\u00e7se kur ndryshe parashikohet nga ligji.<\/p>\n\n\n\n<p>d)&nbsp;<strong>Zmadhimi i kapitalit themeltar t\u00eb shoq\u00ebris\u00eb dhe kapitalit kontribues n\u00eb nj\u00eb partneritet<\/strong>: K\u00ebto zmadhime prek llogarit\u00eb e bilancit dhe nuk konsiderohen shpenzim.<\/p>\n\n\n\n<p>e)&nbsp;<strong>Dividend\u00ebt e shp\u00ebrndar\u00eb p\u00ebr aksionar\u00ebt ose ortak\u00ebt<\/strong>: Dividend\u00ebt e llogaritur p\u00ebr aksionar\u00ebt dhe ortak\u00ebt nuk jan\u00eb t\u00eb zbritsh\u00ebm.<\/p>\n\n\n\n<p>f)&nbsp;<strong>Interesat e paguara nga tatimpaguesi<\/strong>, kur ato tejkalojn\u00eb norm\u00ebn mesatare t\u00eb interesit t\u00eb tregut, jan\u00eb t\u00eb kufizuara. Ky rregull p\u00ebrjashton interesat p\u00ebr kredit\u00eb e dh\u00ebna nga institucionet e mikrokredis\u00eb, t\u00eb cilat jan\u00eb t\u00eb zbritshme.<\/p>\n\n\n\n<p>g)&nbsp;<strong>D\u00ebnimet administrative dhe gjobat<\/strong>: P\u00ebrfshir\u00eb gjobat, kamat\u00ebvonesat dhe d\u00ebnimet p\u00ebr shkelje t\u00eb legjislacionit tatimor, nuk mund t\u00eb zbriten.<\/p>\n\n\n\n<p>h)&nbsp;<strong>Krijimi i rezervave dhe provigjioneve<\/strong>: Rezervat e krijuara nga fitimi pas tatimit dhe provigjonet p\u00ebr rreziqe gjat\u00eb aktivitetit ekonomik nuk jan\u00eb t\u00eb zbritshme, p\u00ebrve\u00e7se n\u00eb raste t\u00eb ve\u00e7anta t\u00eb parashikuara nga ligji.<\/p>\n\n\n\n<p>i)&nbsp;<strong>Tatimi mbi fitimin korporativ, TVSH-ja e kreditueshme, dhe akciza<\/strong>: Shpenzimet p\u00ebr TVSH-n\u00eb dhe akciz\u00ebn jan\u00eb t\u00eb zbritshme vet\u00ebm n\u00ebse tatimpaguesi ka t\u00eb drejt\u00eb t\u00eb kreditoj\u00eb TVSH-n\u00eb. P\u00ebr mallrat me akciz\u00eb, akciza e llogaritur nuk \u00ebsht\u00eb pjes\u00eb e kostos s\u00eb mallit t\u00eb shitur.<\/p>\n\n\n\n<p>j)&nbsp;<strong>Shpenzimet p\u00ebr pjes\u00ebmarrje n\u00eb panaire dhe ekspozita jasht\u00eb vendit<\/strong>: Shpenzimet q\u00eb tejkalojn\u00eb kufirin 3% t\u00eb shpenzimeve t\u00eb dokumentuara p\u00ebr tatimpaguesit eksportues jan\u00eb t\u00eb kufizuara.<\/p>\n\n\n\n<p>k)&nbsp;<strong>Shpenzimet e konsumit personal nga aksionar\u00ebt, ortak\u00ebt dhe administrator\u00ebt<\/strong>: Ushqimi, akomodimi, udh\u00ebtimet private dhe shpenzimet e tjera personale nuk jan\u00eb t\u00eb zbritshme nga biznesi.<\/p>\n\n\n\n<p>l)&nbsp;<strong>Shpenzimet q\u00eb tejkalojn\u00eb kufijt\u00eb e p\u00ebrcaktuar me ligj dhe akte n\u00ebnligjore<\/strong>: Shpenzimet p\u00ebr dietat dhe udh\u00ebtimet jan\u00eb t\u00eb kufizuara n\u00eb disa nivele, p\u00ebrfshir\u00eb akomodimin dhe pagesat p\u00ebr udh\u00ebtime jasht\u00eb dhe brenda vendit.<\/p>\n\n\n\n<p>m)&nbsp;<strong>Dhuratat dhe donacionet<\/strong>: Tatimpaguesi mund t\u00eb b\u00ebj\u00eb dhurata brenda kufijve t\u00eb lejuar, p\u00ebrve\u00e7 dhuratave simbolike.<\/p>\n\n\n\n<p>n)&nbsp;<strong>Faturat p\u00ebr sh\u00ebrbime teknike dhe konsulenc\u00eb t\u00eb faturuara nga jorezident\u00eb<\/strong>: K\u00ebto shpenzime nuk jan\u00eb t\u00eb zbritshme n\u00ebse nuk jan\u00eb paguar nga tatimpaguesi dhe tatimi i mbajtur n\u00eb burim nuk \u00ebsht\u00eb transferuar n\u00eb llogarin\u00eb e buxhetit t\u00eb shtetit.<\/p>\n\n\n\n<p>o)&nbsp;<strong>Shpenzimet p\u00ebr pagat dhe shp\u00ebrblimet q\u00eb nuk kalojn\u00eb p\u00ebrmes sistemit bankar<\/strong>: Shpenzimet p\u00ebr t\u00eb ardhura personale t\u00eb paguara n\u00eb cash jan\u00eb t\u00eb kufizuara dhe nuk jan\u00eb t\u00eb zbritshme.<\/p>\n\n\n\n<p>p)&nbsp;<strong>Shpenzimet p\u00ebr pagat q\u00eb lidhen me shumat e paguara n\u00eb CASH<\/strong>, p\u00ebrtej kufijve t\u00eb p\u00ebrcaktuar nga ligji p\u00ebr procedurat tatimore.<\/p>\n\n\n\n<p>q)&nbsp;<strong>Shpenzimet p\u00ebr sigurimin e jet\u00ebs dhe sh\u00ebndetit t\u00eb punonj\u00ebsve q\u00eb tejkalojn\u00eb 5% t\u00eb pagave bruto<\/strong>: Shpenzimet q\u00eb kalojn\u00eb k\u00ebt\u00eb kufi nuk jan\u00eb t\u00eb zbritshme, p\u00ebrve\u00e7se kur ato jan\u00eb brenda kufirit t\u00eb lejuar.<\/p>\n\n\n\n<p>r)&nbsp;<strong>Shpenzimet p\u00ebr bursat e nx\u00ebn\u00ebsve dhe student\u00ebve t\u00eb institucioneve arsimore<\/strong>: Shpenzimet p\u00ebr bursat q\u00eb nuk jan\u00eb t\u00eb p\u00ebrcaktuara nga K\u00ebshilli i Ministrave nuk jan\u00eb t\u00eb zbritshme.<\/p>\n\n\n\n<p>s)&nbsp;<strong>Shpenzimet p\u00ebr kontributet n\u00eb planin e pensioneve privat<\/strong>&nbsp;q\u00eb tejkalojn\u00eb kufizimet e p\u00ebrcaktuara nga ligji.<\/p>\n\n\n\n<p>t)&nbsp;<strong>Shpenzimet q\u00eb jan\u00eb t\u00eb lidhura me gjenerimin e t\u00eb ardhurave<\/strong>, por q\u00eb nuk jan\u00eb p\u00ebrfshir\u00eb n\u00eb fitimin e tatuesh\u00ebm t\u00eb vitit. K\u00ebto shpenzime duhet t\u00eb trajtohen si shpenzime t\u00eb parapaguara dhe t\u00eb alokohen p\u00ebr vitin kur jan\u00eb deklaruar t\u00eb ardhurat.<\/p>\n\n\n\n<p>u)&nbsp;<strong>Mitdh\u00ebniet dhe ryshfetet<\/strong>: Shpenzimet q\u00eb lidhen me mitdh\u00ebniet dhe ryshfetet, pavar\u00ebsisht adresimit sipas Kodit Penal, nuk jan\u00eb t\u00eb zbritshme.<\/p>\n\n\n\n<p>v)&nbsp;<strong>Shpenzimet e kryera p\u00ebr veprimtari sponsorizuese<\/strong>: Shpenzimet p\u00ebr sponsorizim q\u00eb tejkalojn\u00eb kufijt\u00eb e p\u00ebrcaktuar nga ligji, p\u00ebrfshir\u00eb ato p\u00ebr veprimtarit\u00eb kulturore, artistike dhe sportive, jan\u00eb t\u00eb kufizuara dhe mund t\u00eb zbriten vet\u00ebm brenda kufijve t\u00eb lejuar.<\/p>\n\n\n\n<p>w)&nbsp;<strong>Humbjet dhe firot gjat\u00eb prodhimit dhe tranzitimit<\/strong>: K\u00ebto shpenzime jan\u00eb t\u00eb zbritshme vet\u00ebm kur ato jan\u00eb t\u00eb parashikuara nga ligji dhe akte t\u00eb tjera n\u00ebnligjore. Ky rregull zbatohet p\u00ebr mallrat me akciz\u00eb dhe p\u00ebr industrit\u00eb q\u00eb p\u00ebrdorin l\u00ebnd\u00eb djeg\u00ebse n\u00eb procesin e prodhimit.<\/p>\n\n\n\n<p>x)&nbsp;<strong>Shpenzimet q\u00eb nuk jan\u00eb t\u00eb dokumentuara me prova dhe q\u00eb nuk p\u00ebrfaq\u00ebsojn\u00eb nj\u00eb transaksion real<\/strong>: \u00c7do shpenzim i pretenduar q\u00eb nuk \u00ebsht\u00eb v\u00ebrtetuar me dokumente do t\u00eb konsiderohet si shpenzim fiktiv dhe nuk mund t\u00eb zbritet.<\/p>\n\n\n\n<p><strong>Shpenzimet fiktive q\u00eb nuk jan\u00eb t\u00eb zbritshme:<\/strong><\/p>\n\n\n\n<p>a)&nbsp;<strong>Shpenzimet q\u00eb nuk p\u00ebrfaq\u00ebsojn\u00eb transaksione reale<\/strong>, edhe kur jan\u00eb t\u00eb dokumentuara me fatur\u00eb, do t\u00eb konsiderohen shpenzime fiktive dhe nuk mund t\u00eb zbriten n\u00ebse tatimpaguesi nuk ka kryer aktivitet ekonomik t\u00eb v\u00ebrtet\u00eb.<\/p>\n\n\n\n<p>b)&nbsp;<strong>Skemat e mashtrimit \u201cCarusel\u201d<\/strong>&nbsp;p\u00ebr TVSH, ku p\u00ebrdoren faturat p\u00ebr shitje t\u00eb mallrave dhe sh\u00ebrbimeve q\u00eb nuk jan\u00eb t\u00eb realizuara dhe jan\u00eb pjes\u00eb e nj\u00eb mashtrimi tatimor, p\u00ebrjashtohen nga zbritja e shpenzimeve.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>51. Amortizimi<\/strong><\/h2>\n\n\n\n<p><strong>Amortizimi i aktiveve afatgjata<\/strong><br>P\u00ebr amortizimin e aktiveve afatgjata t\u00eb biznesit, p\u00ebrdoret metoda lineare p\u00ebr t\u00eb gjitha kategorit\u00eb. Aktivet afatgjata t\u00eb cil\u00ebs kategori amortizohen individualisht.<\/p>\n\n\n\n<p><strong>Baza e llogaritjes s\u00eb amortizimit<\/strong><br>Baza mbi t\u00eb cil\u00ebn llogaritet amortizimi p\u00ebr \u00e7do grup \u00ebsht\u00eb kostoja e blerjes ose krijimit t\u00eb aktiviti, duke shtuar koston e rikonstruksionit t\u00eb tij gjat\u00eb vitit tatimor. Kostot e rikonstruksionit t\u00eb aktivitet n\u00eb nj\u00eb vit p\u00ebrcaktohen sipas Standardeve Komb\u00ebtare dhe Nd\u00ebrkomb\u00ebtare t\u00eb kontabilitetit, n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb regjistrohen si shtes\u00eb e vler\u00ebs s\u00eb aktivitet dhe t\u00eb amortizohen n\u00eb vite.<\/p>\n\n\n\n<p><strong>Nxjerrja jasht\u00eb p\u00ebrdorimit e aktiveve<\/strong><br>N\u00ebse nj\u00eb aktiv del jasht\u00eb p\u00ebrdorimit gjat\u00eb nj\u00eb viti tatimor, vlera kontab\u00ebl e mbetur p\u00ebr q\u00ebllime tatimore \u00ebsht\u00eb e zbritshme n\u00eb at\u00eb vit, me kusht q\u00eb t\u00eb ardhurat e mundshme nga nxjerrja jasht\u00eb p\u00ebrdorimit t\u00eb jen\u00eb p\u00ebrfshir\u00eb n\u00eb fitimin e tatuesh\u00ebm. Nxjerrja jasht\u00eb p\u00ebrdorimit n\u00ebnkupton shitjen e tij, qoft\u00eb si aktiv, qoft\u00eb p\u00ebr skrap, ose edhe hedhjen si mbeturin\u00eb n\u00ebse lloji i aktivitet \u00ebsht\u00eb i till\u00eb q\u00eb nuk ka asnj\u00eb vler\u00eb p\u00ebrdorimi. Tatimpaguesi duhet t\u00eb argumentoj\u00eb se ka qen\u00eb e pamundur t\u00eb rikuperohet ndonj\u00eb shum\u00eb nga aktivi i hedhur si mbeturin\u00eb.<\/p>\n\n\n\n<p><strong>Rivler\u00ebsimet e aktiveve afatgjata<\/strong><br>Rivler\u00ebsimet e \u00e7do kategorie t\u00eb aktiveve afatgjata t\u00eb biznesit, t\u00eb kryera nga ai n\u00eb zbatim t\u00eb standardeve dhe parimeve t\u00eb kontabilitetit, apo n\u00eb zbatim t\u00eb ndonj\u00eb ligji n\u00eb fuqi p\u00ebr rivler\u00ebsimin e pasurive t\u00eb paluajtshme, nuk merren n\u00eb konsiderat\u00eb p\u00ebr efekt t\u00eb baz\u00ebs mbi t\u00eb cilin llogaritet amortizimi.<\/p>\n\n\n\n<p><strong>Ndryshimi i metod\u00ebs s\u00eb amortizimit<\/strong><br>P\u00ebr ato aktive t\u00eb blera para hyrjes n\u00eb fuqi t\u00eb ligjit, p\u00ebr t\u00eb cilat metoda e amortimit ka ndryshuar, amortizimi duke filluar nga 1 janari 2024, do t\u00eb aplikohet metoda e re e amortizimit.<\/p>\n\n\n\n<p><strong>Shembull:<\/strong><\/p>\n\n\n\n<p>Kompania A ka bler\u00eb nj\u00eb nd\u00ebrtes\u00eb n\u00eb vler\u00ebn 1.000.000 lek\u00eb m\u00eb 1 janar 2022. Ajo ka llogaritur amortizimin p\u00ebr vitet 2022 dhe 2023 duke p\u00ebrdorur metod\u00ebn e amortizimit me vler\u00eb t\u00eb mbetur, si\u00e7 shikohet n\u00eb tabel\u00ebn m\u00eb posht\u00eb:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><td><strong>Viti<\/strong><\/td><td><strong>Vlera e aktivit (II)<\/strong><\/td><td><strong>Norma e amortizimit (III)<\/strong><\/td><td><strong>Vlera e amortizuar (IV = II * III)<\/strong><\/td><td><strong>Vlera e paamortizuar (V = II &#8211; IV)<\/strong><\/td><\/tr><\/thead><tbody><tr><td>2022<\/td><td>1.000.000 lek\u00eb<\/td><td>5%<\/td><td>50.000 lek\u00eb<\/td><td>950.000 lek\u00eb<\/td><\/tr><tr><td>2023<\/td><td>950.000 lek\u00eb<\/td><td>5%<\/td><td>47.500 lek\u00eb<\/td><td>902.500 lek\u00eb<\/td><\/tr><tr><td>2024<\/td><td>902.500 lek\u00eb<\/td><td>5%<\/td><td>45.125 lek\u00eb<\/td><td>857.375 lek\u00eb<\/td><\/tr><tr><td>2025<\/td><td>902.500 lek\u00eb<\/td><td>5%<\/td><td>45.125 lek\u00eb<\/td><td>812.250 lek\u00eb<\/td><\/tr><tr><td>2026<\/td><td>902.500 lek\u00eb<\/td><td>5%<\/td><td>45.125 lek\u00eb<\/td><td>767.125 lek\u00eb<\/td><\/tr><tr><td>2027<\/td><td>\u2026<\/td><td>\u2026<\/td><td>\u2026<\/td><td>\u2026<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Ndryshimi i metod\u00ebs<\/strong>: Nga amortizimi me vler\u00eb t\u00eb mbetur, n\u00eb amortizim sipas vler\u00ebs lineare p\u00ebr vitin 2024 dhe n\u00eb vazhdim, amortizimi do t\u00eb llogaritet sipas metod\u00ebs lineare, deri n\u00eb momentin q\u00eb vlera kontab\u00ebl e paamortizuar t\u00eb b\u00ebhet 0 lek\u00eb.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>52. Vler\u00ebsimi i inventarit<\/strong><\/h2>\n\n\n\n<p><strong>Metodat e vler\u00ebsimit t\u00eb inventarit<\/strong><br>Inventari, p\u00ebrfshir\u00eb edhe inventarin n\u00eb proces, vler\u00ebsohet sipas metodave t\u00eb p\u00ebrcaktuara nga legjislacioni i kontabilitetit. Metoda e zgjedhur duhet t\u00eb jet\u00eb e nj\u00ebjt\u00eb dhe e pandryshuar p\u00ebr t\u00eb pakt\u00ebn 5 vjet, duke siguruar konsistenc\u00eb dhe stabilitet n\u00eb raportimin financiar.<\/p>\n\n\n\n<p><strong>Trajtimi i zhvler\u00ebsimeve dhe rivler\u00ebsimeve<\/strong><br>Zhvler\u00ebsimet dhe rivler\u00ebsimet e inventar\u00ebve, aktiveve financiare dhe atyre jomateriale, pas njohjes s\u00eb tyre fillestare, nuk p\u00ebrfshihen n\u00eb llogaritjen e fitimit t\u00eb tatuesh\u00ebm. Rivler\u00ebsimet pozitive nuk jan\u00eb t\u00eb tatueshme, nd\u00ebrsa ato negative nuk jan\u00eb t\u00eb zbritshme, duke siguruar nj\u00eb trajtim t\u00eb barabart\u00eb nga pik\u00ebpamja tatimore.<\/p>\n\n\n\n<p><strong>Amortizimi i inventarit t\u00eb im\u00ebt<\/strong><br>Inventari i im\u00ebt amortizohet n\u00eb dy periudha: 50% n\u00eb vitin e blerjes dhe 50% n\u00eb vitin pasardh\u00ebs. Ai p\u00ebrfshin materiale p\u00ebr konsum ose shfryt\u00ebzim, si\u00e7 p\u00ebrcaktohet nga udh\u00ebzimet e Ministrit t\u00eb Financave p\u00ebr pasqyrat financiare vjetore.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>53. Zbritjet e borxhit t\u00eb keq<\/strong><\/h2>\n\n\n\n<p><strong>Trajtimi i borxhit t\u00eb keq<\/strong><br>Nj\u00eb borxh i keq mund t\u00eb zbritet nga t\u00eb ardhurat e tatueshme kur nuk \u00ebsht\u00eb i mundur ark\u00ebtimi i tij, me kusht q\u00eb tatimpaguesi t\u00eb ket\u00eb nd\u00ebrmarr\u00eb hapat e nevojsh\u00ebm p\u00ebr mbledhjen e tij. Zbritja nuk lejohet n\u00ebse debitori \u00ebsht\u00eb pal\u00eb e lidhur. Tatimpaguesi duhet t\u00eb provoj\u00eb p\u00ebrpjekjet e tij, si kontraktimi i shoq\u00ebrive t\u00eb mbledhjes s\u00eb borxheve apo dokumentimi i p\u00ebrpjekjeve p\u00ebr ark\u00ebtim.<\/p>\n\n\n\n<p><strong>Kushtet p\u00ebr zbritjen e plot\u00eb<\/strong><br>Zbritja e plot\u00eb lejohet kur jan\u00eb nd\u00ebrmarr\u00eb t\u00eb gjitha veprimet ligjore p\u00ebr ark\u00ebtim, por pa sukses, dhe borxhi \u00ebsht\u00eb fshir\u00eb nga librat kontab\u00ebl. Kjo p\u00ebrfshin rezultatet e proceseve gjyq\u00ebsore dhe p\u00ebrmbarimit, duke mos l\u00ebn\u00eb m\u00eb shpres\u00eb p\u00ebr rikuperim.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>54. Mbartja e humbjeve<\/strong><\/h2>\n\n\n\n<p><strong>Mbartja e humbjeve tatimore<\/strong><br>Humbjet nga veprimtaria ekonomike mund t\u00eb mbarten dhe t\u00eb kompensohen me fitimet e pes\u00eb viteve tatimore n\u00eb vijim. Megjithat\u00eb, n\u00ebse administrata tatimore konstaton pas auditimit se k\u00ebto humbje nuk mund t\u00eb mbarten, tatimpaguesi nuk ka t\u00eb drejt\u00eb t\u2019i p\u00ebrdor\u00eb ato. N\u00eb rast t\u00eb kund\u00ebrshtimit, tatimpaguesi mund t\u00eb apeloj\u00eb vendimin n\u00eb struktura administrative ose gjyq\u00ebsore. Humbjet trajtohen sipas parimit &#8220;humbja m\u00eb e hershme mbartet para humbjeve t\u00eb m\u00ebvonshme&#8221; dhe nd\u00ebrpritet mbartja n\u00ebse nuk kompensohen brenda afatit 5-vje\u00e7ar.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Shembuj praktik\u00eb mbi mbartjen e humbjeve<\/strong><\/h3>\n\n\n\n<p><strong>Shembulli 1: Mbartja e Humbjeve p\u00ebr periudh\u00ebn 2024\u20132030<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><td><strong>Nr.<\/strong><\/td><td><strong>Vitet<\/strong><\/td><td><strong>Fitimi\/Humbja Tatimore<\/strong><\/td><td><strong>Humbja e Lejuar p\u00ebr Mbartje nga Periudhat e M\u00ebparshme<\/strong><\/td><td><strong>Humbja e Mbartur<\/strong><\/td><td><strong>Fitimi\/Humbja pas Mbartjes s\u00eb Humbjeve<\/strong><\/td><td><strong>Fitimi i Tatuesh\u00ebm<\/strong><\/td><\/tr><\/thead><tbody><tr><td>1<\/td><td>2024<\/td><td>-10<\/td><td>0<\/td><td>0<\/td><td>-10<\/td><td>0<\/td><\/tr><tr><td>2<\/td><td>2025<\/td><td>1<\/td><td>-10<\/td><td>-1<\/td><td>-9<\/td><td>0<\/td><\/tr><tr><td>3<\/td><td>2026<\/td><td>2<\/td><td>-9<\/td><td>-2<\/td><td>-7<\/td><td>0<\/td><\/tr><tr><td>4<\/td><td>2027<\/td><td>1<\/td><td>-7<\/td><td>-1<\/td><td>-6<\/td><td>0<\/td><\/tr><tr><td>5<\/td><td>2028<\/td><td>3<\/td><td>-6<\/td><td>-3<\/td><td>-3<\/td><td>0<\/td><\/tr><tr><td>6<\/td><td>2029<\/td><td>2<\/td><td>-3<\/td><td>-2<\/td><td>-1<\/td><td>0<\/td><\/tr><tr><td>7<\/td><td>2030<\/td><td>6<\/td><td>0<\/td><td>0<\/td><td>6<\/td><td>6<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>N\u00eb vitin 2030, humbja e mbetur nga viti 2024 prej -1 milion lek\u00ebsh (10-1-2-1-3-2) nuk mbartet pasi kan\u00eb kaluar 5 vite nga leja p\u00ebr mbartje. Fitimi prej 6 milion\u00eb lek\u00ebsh p\u00ebr vitin 2030 do t\u00eb tatohet sipas norm\u00ebs tatimore n\u00eb fuqi.<\/p>\n\n\n\n<p><strong>Shembulli 2: Mbartja e Humbjeve p\u00ebr periudh\u00ebn 2024\u20132030 me Ndryshim t\u00eb Situat\u00ebs Tatimore<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><td><strong>Nr.<\/strong><\/td><td><strong>Vitet<\/strong><\/td><td><strong>Fitimi\/Humbja Tatimore<\/strong><\/td><td><strong>Humbja e Lejuar p\u00ebr Mbartje nga Periudhat e M\u00ebparshme<\/strong><\/td><td><strong>Humbja e Mbartur<\/strong><\/td><td><strong>Fitimi\/Humbja pas Mbartjes s\u00eb Humbjeve<\/strong><\/td><td><strong>Fitimi i Tatuesh\u00ebm<\/strong><\/td><\/tr><\/thead><tbody><tr><td>1<\/td><td>2024<\/td><td>-10<\/td><td>0<\/td><td>0<\/td><td>-10<\/td><td>0<\/td><\/tr><tr><td>2<\/td><td>2025<\/td><td>1<\/td><td>-10<\/td><td>-1<\/td><td>-9<\/td><td>0<\/td><\/tr><tr><td>3<\/td><td>2026<\/td><td>2<\/td><td>-9<\/td><td>-2<\/td><td>-7<\/td><td>0<\/td><\/tr><tr><td>4<\/td><td>2027<\/td><td>1<\/td><td>-7<\/td><td>-1<\/td><td>-6<\/td><td>0<\/td><\/tr><tr><td>5<\/td><td>2028<\/td><td>2<\/td><td>-6<\/td><td>-2<\/td><td>-4<\/td><td>0<\/td><\/tr><tr><td>6<\/td><td>2029<\/td><td>-2<\/td><td>-4<\/td><td>0<\/td><td>-6<\/td><td>0<\/td><\/tr><tr><td>7<\/td><td>2030<\/td><td>8<\/td><td>-2<\/td><td>-2<\/td><td>6<\/td><td>6<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>N\u00eb k\u00ebt\u00eb rast, nj\u00eb ndryshim n\u00eb fitimet dhe humbjet p\u00ebr periudh\u00ebn tatimore tregon se humbjet nga vitet e kaluara u kompensuan deri n\u00eb afatin 5-vje\u00e7ar, nd\u00ebrsa fitimi i tatuesh\u00ebm p\u00ebr vitin 2030 \u00ebsht\u00eb 6 milion\u00eb lek\u00eb.<\/p>\n\n\n\n<p><strong>Kufizimet n\u00eb rast t\u00eb ndryshimeve pron\u00ebsore dhe veprimtarie<\/strong><br>N\u00ebse ndodh nj\u00eb ndryshim mbi 50% n\u00eb pron\u00ebsin\u00eb e aksioneve, kuotave ose t\u00eb drejtave t\u00eb vot\u00ebs, humbjet nuk mund t\u00eb mbarten m\u00eb tej, ve\u00e7an\u00ebrisht n\u00ebse ndryshon edhe lloji i veprimtaris\u00eb s\u00eb tatimpaguesit. N\u00eb rast se veprimtaria mbetet e nj\u00ebjt\u00eb, tatimpaguesi ruan t\u00eb drejt\u00ebn p\u00ebr t\u00eb mbartur humbjet.<\/p>\n\n\n\n<p><strong>Riorganizimi i biznesit<\/strong><br>N\u00eb rastet e riorganizimit t\u00eb biznesit, kufizimet mbi mbartjen e humbjeve nuk zbatohen. Shoq\u00ebria p\u00ebrthith\u00ebse mund t\u00eb p\u00ebrdor\u00eb humbjet e shoq\u00ebris\u00eb s\u00eb p\u00ebrthithur p\u00ebr t\u00eb zvog\u00ebluar fitimet e saj tatimore p\u00ebr periudhat e ardhshme, duke respektuar rregullat p\u00ebr mbartjen e humbjeve.<\/p>\n\n\n\n<p>N\u00ebse keni nevoj\u00eb p\u00ebr m\u00eb shum\u00eb detaje ose p\u00ebr p\u00ebrpunime shtes\u00eb, m\u00eb njoftoni!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>61. Deklarata Tatimore Vjetore<\/strong><\/h2>\n\n\n\n<p><strong>P\u00ebrgjegj\u00ebsit\u00eb p\u00ebr dor\u00ebzimin e deklarat\u00ebs tatimore<\/strong><br>Deklarata tatimore vjetore e t\u00eb ardhurave\/t\u00eb fitimit t\u00eb tatuesh\u00ebm dor\u00ebzohet n\u00eb administrat\u00ebn tatimore nga:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Entitetet q\u00eb deklarojn\u00eb dhe paguajn\u00eb tatim mbi fitimin korporativ.<\/li>\n\n\n\n<li>Personat fizik\u00eb tregtar\u00eb dhe t\u00eb vet\u00ebpun\u00ebsuarit p\u00ebr veprimtarin\u00eb e tyre ekonomike.<\/li>\n\n\n\n<li>Individ\u00ebt q\u00eb kan\u00eb detyrimin t\u00eb deklarojn\u00eb dhe paguajn\u00eb tatimin mbi t\u00eb ardhurat personale sipas ligjit.<\/li>\n<\/ul>\n\n\n\n<p>Trash\u00ebgimtar\u00ebt ligjor\u00eb t\u00eb nj\u00eb personi q\u00eb ka vdekur jan\u00eb p\u00ebrgjegj\u00ebs p\u00ebr plot\u00ebsimin e deklarat\u00ebs tatimore p\u00ebr t\u00eb ardhurat e krijuara deri n\u00eb dat\u00ebn e vdekjes. N\u00eb rast t\u00eb ndryshimit t\u00eb rezidenc\u00ebs tatimore, individi duhet t\u00eb deklaroj\u00eb t\u00eb ardhurat deri n\u00eb dat\u00ebn e largimit nga Shqip\u00ebria.<\/p>\n\n\n\n<p><strong>Afati dhe m\u00ebnyra e dor\u00ebzimit<\/strong><br>Deklaratat tatimore vjetore dor\u00ebzohen n\u00eb organin tatimor jo m\u00eb von\u00eb se data <strong>31 mars<\/strong> e vitit pasardh\u00ebs t\u00eb vitit tatimor p\u00ebrkat\u00ebs. Dor\u00ebzimi b\u00ebhet n\u00eb rrug\u00eb elektronike, sipas formular\u00ebve p\u00ebrkat\u00ebs t\u00eb deklarimit t\u00eb miratuar nga administrata tatimore.<\/p>\n\n\n\n<p>Tatimpaguesit q\u00eb mbajn\u00eb kontabilitet sipas ligjit &#8220;P\u00ebr kontabilitetin dhe pasqyrat financiare&#8221; dor\u00ebzojn\u00eb deklarat\u00ebn tatimore pran\u00eb administrat\u00ebs tatimore, nd\u00ebrsa pasqyrat financiare dor\u00ebzohen pran\u00eb Qendr\u00ebs Komb\u00ebtare t\u00eb Biznesit (QKB). Administrata tatimore dhe QKB shk\u00ebmbejn\u00eb informacion elektronikisht p\u00ebr t\u00eb siguruar qasje n\u00eb pasqyrat financiare.<\/p>\n\n\n\n<p><strong>Llojet e deklaratave tatimore<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"1\">\n<li><strong>Deklarata tatimore vjetore e tatimit mbi fitimin korporativ<\/strong>, p\u00ebr entitetet q\u00eb paguajn\u00eb tatim mbi fitimin.<\/li>\n\n\n\n<li><strong>Deklarata tatimore vjetore e tatimit mbi t\u00eb ardhurat personale nga biznesi<\/strong>, p\u00ebr personat fizik\u00eb tregtar\u00eb dhe t\u00eb vet\u00ebpun\u00ebsuarit.<\/li>\n\n\n\n<li><strong>Deklarata tatimore vjetore e tatimit mbi t\u00eb ardhurat personale<\/strong>, p\u00ebr individ\u00ebt, sipas nenit 67 t\u00eb ligjit.<\/li>\n<\/ol>\n\n\n\n<p><strong>Shembull: Ndryshimi i rezidenc\u00ebs tatimore<\/strong><br>N\u00ebse nj\u00eb individ rezident shqiptar largohet nga Shqip\u00ebria m\u00eb <strong>31 korrik 2024<\/strong>, ai ka detyrimin t\u00eb deklaroj\u00eb t\u00eb ardhurat p\u00ebr periudh\u00ebn janar\u2013korrik 2024.<\/p>\n\n\n\n<p><strong>Detyrime shtes\u00eb dhe informacion i k\u00ebrkuar<\/strong><br>Administrata tatimore ka t\u00eb drejt\u00ebn t\u00eb k\u00ebrkoj\u00eb \u00e7do informacion t\u00eb nevojsh\u00ebm sipas ligjit &#8220;P\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb&#8221;. Tatimpaguesit kan\u00eb detyrimin t\u2019i ofrojn\u00eb administrat\u00ebs tatimore t\u00eb gjith\u00eb informacionin e k\u00ebrkuar.<\/p>\n\n\n\n<p><strong>Pagesa e detyrimeve tatimore<\/strong><br>Detyrimet tatimore sipas deklarat\u00ebs paguhen n\u00eb llogarit\u00eb e autorizuara nga Thesari i Buxhetit t\u00eb Shtetit.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>62. K\u00ebrkesat p\u00ebr Dokumentacion<\/strong><\/h2>\n\n\n\n<p><strong>Llogaritja e Tatimit mbi Fitimin<\/strong><br>Tatimpaguesit (kompanit\u00eb dhe individ\u00ebt e vet\u00ebpun\u00ebsuar) llogarisin baz\u00ebn e tatimit duke zbritur shpenzimet e zbritshme nga t\u00eb ardhurat bruto. K\u00ebto t\u00eb dh\u00ebna pasqyrohen n\u00eb m\u00ebnyr\u00eb t\u00eb plot\u00eb n\u00eb deklarat\u00ebn tatimore.<\/p>\n\n\n\n<p class=\"translation-block\"><strong>Dokumentacioni i Nevojsh\u00ebm p\u00ebr Shpenzimet e Zbritshme<\/strong><br>P\u00ebr efekt t\u00eb njohjes s\u00eb shpenzimeve si t\u00eb zbritshme, tatimpaguesi duhet t\u00eb disponoj\u00eb nj\u00eb fatur\u00eb t\u00eb vlefshme, si\u00e7 p\u00ebrcaktohet n\u00eb ligjin \u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit\u201d. K\u00ebto p\u00ebrfshijn\u00eb: fatur\u00eb elektronike p\u00ebr shitjet biznes me biznes, t\u00eb l\u00ebshuar nga subjekte rezidente; autofatur\u00eb sipas p\u00ebrcaktimeve t\u00eb ligjit p\u00ebr faturat; fatur\u00eb importi t\u00eb regjistruar sipas procedurave doganore; fatur\u00eb nga persona jorezident\u00eb p\u00ebr sh\u00ebrbime; dhe dokumente t\u00eb njohura p\u00ebr pagesa tarifash ose detyrimesh ndaj institucioneve shtet\u00ebrore dhe enteve me status diplomatik.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>63. Parapagimet<\/strong><\/h2>\n\n\n\n<p><strong>Llogaritja e k\u00ebsteve t\u00eb parapagimit p\u00ebr tatimin mbi fitimin korporativ<\/strong><br>Tatimpaguesit parapaguajn\u00eb k\u00ebstet mujore ose tremujore brenda k\u00ebtyre afateve:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>31 mars (p\u00ebr muajt janar\u2013mars),<\/li>\n\n\n\n<li>30 qershor (p\u00ebr muajt prill\u2013qershor),<\/li>\n\n\n\n<li>30 shtator (p\u00ebr muajt korrik\u2013shtator),<\/li>\n\n\n\n<li>31 dhjetor (p\u00ebr muajt tetor\u2013dhjetor).<\/li>\n<\/ul>\n\n\n\n<p>Administrata tatimore llogarit dhe njofton k\u00ebstet bazuar n\u00eb deklaratat e fitimit t\u00eb vitit paraardh\u00ebs. Pagesat mund t\u00eb kryhen n\u00eb m\u00ebnyr\u00eb mujore deri m\u00eb 15 t\u00eb \u00e7do muaji ose tremujore n\u00eb fund t\u00eb tremujorit.<\/p>\n\n\n\n<p><strong>Llogaritja e k\u00ebsteve p\u00ebr tatimpaguesit me periudha t\u00eb ndryshme tatimore<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tatimpaguesit me m\u00eb shum\u00eb se nj\u00eb periudh\u00eb tatimore<\/strong>: K\u00ebstet llogariten bazuar n\u00eb fitimet e dy viteve t\u00eb fundit dhe ndahen proporcionalisht p\u00ebr secilin muaj ose tremujor.<\/li>\n\n\n\n<li><strong>Tatimpaguesit me m\u00eb pak se nj\u00eb periudh\u00eb tatimore<\/strong>: K\u00ebstet llogariten bazuar n\u00eb vet\u00ebvler\u00ebsimin fillestar ose n\u00eb fitimet e raportuara n\u00eb vitin e par\u00eb t\u00eb aktivitetit.<\/li>\n\n\n\n<li><strong>Tatimpaguesit q\u00eb nisin aktivitetin gjat\u00eb vitit vijues<\/strong>: K\u00ebstet p\u00ebrcaktohen bazuar n\u00eb deklarat\u00ebn parashikuese dhe ndahen n\u00eb muajt e mbetur deri n\u00eb fund t\u00eb vitit.<\/li>\n<\/ul>\n\n\n\n<p><strong>Korrigjimi n\u00eb ulje i k\u00ebsteve<\/strong><br>Tatimpaguesit mund t\u00eb k\u00ebrkojn\u00eb ulje t\u00eb k\u00ebsteve n\u00ebse tregojn\u00eb se fitimet do t\u00eb jen\u00eb ndjesh\u00ebm m\u00eb t\u00eb ul\u00ebta se periudhat e m\u00ebparshme, p\u00ebr arsye si:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>R\u00ebnie e shitjeve mbi 20% ose e blerjeve mbi 30%.<\/li>\n\n\n\n<li>P\u00ebrfundim kontratash t\u00eb r\u00ebnd\u00ebsishme.<\/li>\n\n\n\n<li>Ndikime nga fatkeq\u00ebsi ose reduktime t\u00eb veprimtaris\u00eb ekonomike.<\/li>\n<\/ul>\n\n\n\n<p><strong>Korrigjimi n\u00eb rritje i k\u00ebsteve<\/strong><br>Administrata tatimore mund t\u00eb rris\u00eb k\u00ebstet p\u00ebr tremujorin e fundit n\u00ebse t\u00eb ardhurat mujore jan\u00eb rritur mbi 10% krahasuar me vitin paraardh\u00ebs. Rritja nuk mund t\u00eb kaloj\u00eb 75% t\u00eb p\u00ebrqindjes s\u00eb rritjes s\u00eb t\u00eb ardhurave.<\/p>\n\n\n\n<p><strong>Parapagimet p\u00ebr tatimin mbi t\u00eb ardhurat personale nga biznesi dhe vet\u00ebpun\u00ebsimi<\/strong><br>Tatimpaguesit parapaguajn\u00eb k\u00ebstet tremujore brenda afateve t\u00eb nj\u00ebjta si p\u00ebr tatimin mbi fitimin korporativ. Llogaritja bazohet n\u00eb deklaratat e vitit paraardh\u00ebs ose n\u00eb vet\u00ebvler\u00ebsimin e tyre.<\/p>\n\n\n\n<p><strong>Korrigjimi i k\u00ebsteve p\u00ebr t\u00eb ardhurat personale<\/strong><br>Ulja ose rritja e k\u00ebsteve mund t\u00eb b\u00ebhet bazuar n\u00eb t\u00eb nj\u00ebjtat parime si p\u00ebr tatimin mbi fitimin korporativ. N\u00ebse rritja e parashikuar e t\u00eb ardhurave \u00ebsht\u00eb mbi 10%, tatimpaguesi duhet t\u00eb paraqes\u00eb nj\u00eb deklarat\u00eb vler\u00ebsimi p\u00ebr rritjen deri m\u00eb 10 shtator.<\/p>\n\n\n\n<p>Ky sistem p\u00ebrshtatet p\u00ebr t\u00eb siguruar nj\u00eb ngarkes\u00eb tatimore sa m\u00eb t\u00eb drejt\u00eb dhe n\u00eb p\u00ebrputhje me situat\u00ebn reale t\u00eb tatimpaguesit.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>64. Deklarata Plot\u00ebsuese Tatimore<\/strong><\/h2>\n\n\n\n<p><strong>Rastet kur tatimi i paguesh\u00ebm \u00ebsht\u00eb m\u00eb i ul\u00ebt ose humbja tatimore m\u00eb e lart\u00eb<\/strong><br>N\u00ebse tatimpaguesi konstaton se tatimi i deklaruar n\u00eb deklarat\u00ebn e tij t\u00eb fundit duhet t\u00eb ishte m\u00eb i lart\u00eb ose humbja tatimore m\u00eb e ul\u00ebt, ai \u00ebsht\u00eb i detyruar t\u00eb dor\u00ebzoj\u00eb nj\u00eb deklarat\u00eb plot\u00ebsuese. P\u00ebr k\u00ebt\u00eb rast, tatimpaguesi paguan edhe diferenc\u00ebn midis tatimit t\u00eb m\u00ebparsh\u00ebm dhe atij t\u00eb llogaritur sakt\u00eb, duke respektuar legjislacionin tatimor n\u00eb fuqi.<\/p>\n\n\n\n<p><strong>Rastet kur tatimi i paguesh\u00ebm \u00ebsht\u00eb m\u00eb i lart\u00eb ose humbja tatimore m\u00eb e ul\u00ebt<\/strong><br>N\u00ebse tatimpaguesi konstaton se tatimi i deklaruar n\u00eb deklarat\u00ebn e fundit \u00ebsht\u00eb m\u00eb i lart\u00eb ose humbja tatimore m\u00eb e ul\u00ebt se sa duhet, ai duhet t\u00eb dor\u00ebzoj\u00eb nj\u00eb deklarat\u00eb plot\u00ebsuese p\u00ebr t\u00eb pasqyruar ndryshimet. Procedurat zbatohen n\u00eb p\u00ebrputhje me legjislacionin p\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">65. <strong>Deklarimi dhe Pagesa nga Entitete Jorezident\u00eb Specifik\u00eb<\/strong><\/h2>\n\n\n\n<p><strong>Deklarimi i ve\u00e7ant\u00eb p\u00ebr jorezident\u00ebt<\/strong><br>Sipas nenit 68 t\u00eb ligjit \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, jorezident\u00ebt q\u00eb jan\u00eb subjekt i tatimit mbi fitimin, por p\u00ebr t\u00eb cil\u00ebt nuk zbatohen procedurat e zakonshme t\u00eb parashikuara n\u00eb nenet 61 dhe 63, ndjekin nj\u00eb procedur\u00eb dhe deklarim t\u00eb ve\u00e7ant\u00eb.<\/p>\n\n\n\n<p><strong>Raste t\u00eb ve\u00e7anta t\u00eb deklarimit<\/strong><br>Dispozitat e nenit 68 zbatohen p\u00ebr jorezident\u00ebt q\u00eb tatohen p\u00ebr transaksione t\u00eb izoluara jasht\u00eb Shqip\u00ebris\u00eb, si p.sh. shitja e aksioneve n\u00eb nj\u00eb shoq\u00ebri n\u00eb nj\u00eb zon\u00eb offshore. N\u00eb k\u00ebto raste, jorezident\u00ebt nuk kan\u00eb detyrim t\u00eb p\u00ebrgatisin pasqyra financiare ose t\u00eb dor\u00ebzojn\u00eb deklarat\u00ebn tatimore t\u00eb zakonshme.<\/p>\n\n\n\n<p><strong>Deklarimi dhe p\u00ebrjashtimet nga sistemi i k\u00ebsteve<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tatimi p\u00ebr jorezident\u00ebt deklarohet dhe paguhet me formularin \u201cDeklarimi dhe pagesa nga persona jorezident\u00eb specifik\u00eb\u201d, q\u00eb i bashk\u00eblidhet udh\u00ebzimit.<\/li>\n\n\n\n<li>Kjo kategori \u00ebsht\u00eb p\u00ebrjashtuar nga sistemi i k\u00ebsteve tatimore dhe nga kreditimi i tatimit t\u00eb huaj.<\/li>\n\n\n\n<li>Pagesa b\u00ebhet n\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb me dor\u00ebzimin e deklarat\u00ebs s\u00eb tatim fitimit.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>69. Dispozit\u00eb Kalimtare<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Vazhdimi i leht\u00ebsive dhe p\u00ebrjashtimeve tatimore<\/strong><\/h3>\n\n\n\n<p>Leht\u00ebsit\u00eb dhe p\u00ebrjashtimet e ligjit nr. 8438, dat\u00eb 28.12.1998, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d do t\u00eb vazhdojn\u00eb t\u00eb zbatohen si m\u00eb posht\u00eb:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Agriturismo<\/strong>: Shkalla e tatimit mbi t\u00eb ardhurat 5% zbatohet deri m\u00eb <strong>31 dicembre 2029<\/strong> p\u00ebr personat q\u00eb zhvillojn\u00eb veprimtari prit\u00ebse t\u00eb certifikuar si agroturiz\u00ebm.<\/li>\n\n\n\n<li><strong>Hotel\/Resort me kat\u00ebr dhe pes\u00eb yje, status special<\/strong>: P\u00ebrjashtimi nga tatimi mbi t\u00eb ardhurat korporative vazhdon p\u00ebr subjektet me marka tregtare nd\u00ebrkomb\u00ebtare, sipas p\u00ebrcaktimeve t\u00eb nenit 18 t\u00eb ligjit nr. 8438.<\/li>\n\n\n\n<li><strong>Shoq\u00ebrit\u00eb e bashk\u00ebpunimit bujq\u00ebsor<\/strong>: Tatimi mbi t\u00eb ardhurat n\u00eb norm\u00ebn 5% zbatohet deri m\u00eb <strong>31 dicembre 2029<\/strong>.<\/li>\n\n\n\n<li><strong>Prodhimi dhe zhvillimi i software-ve<\/strong>: Tatimi mbi fitimin me norm\u00ebn 5% zbatohet deri m\u00eb <strong>31 dhjetor 2025<\/strong> p\u00ebr personat juridik\u00eb t\u00eb regjistruar para hyrjes n\u00eb fuqi t\u00eb k\u00ebtij ligji.<\/li>\n\n\n\n<li><strong>Settore automobilistico<\/strong>: Tatimi mbi t\u00eb ardhurat 5% zbatohet deri m\u00eb <strong>31 dicembre 2029<\/strong>.<\/li>\n\n\n\n<li><strong>Individ\u00ebt tregtar\u00eb, t\u00eb vet\u00ebpun\u00ebsuarit dhe entitetet me t\u00eb ardhura bruto deri n\u00eb 14 milion\u00eb lek\u00eb n\u00eb vit<\/strong>: Norma e tatimit 0% zbatohet deri m\u00eb <strong>31 dicembre 2029<\/strong>, p\u00ebrve\u00e7 p\u00ebr furnizuesit e sh\u00ebrbimeve profesionale, t\u00eb cil\u00ebt p\u00ebrjashtohen nga kjo norm\u00eb.<\/li>\n\n\n\n<li>P\u00ebr tatimpaguesit e regjistruar para 31 dhjetor 2023 ose ata q\u00eb regjistrohen p\u00ebr her\u00eb t\u00eb par\u00eb m\u00eb 2024, p\u00ebr efekt t\u00eb periudh\u00ebs tatimore 2024, do t\u00eb p\u00ebrdoren formular\u00ebt ekzistues t\u00eb tatimeve vendore dhe tatimit mbi t\u00eb ardhurat.<\/li>\n\n\n\n<li>Parapagimet p\u00ebr sh\u00ebrbimet profesionale p\u00ebr vitin 2024 do t\u00eb llogariten sipas deklaratave t\u00eb viteve t\u00eb m\u00ebparshme.<\/li>\n\n\n\n<li>Deklarata p\u00ebr tatimin e mbajtur n\u00eb burim sipas nenit 57 do t\u00eb zbatohet nga periudha tatimore janar 2025.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong> Humbjet e krijuara nga viti 2024 e n\u00eb vijim<\/strong><\/h3>\n\n\n\n<p>Humbjet nga viti 2024 do t\u00eb trajtohen sipas nenit 54 t\u00eb ligjit t\u00eb ri.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>P\u00ebrjashtimi nga k\u00ebstet parapaguese p\u00ebr eksportuesit<\/strong><\/h3>\n\n\n\n<p>Eksportuesit n\u00eb regjimin e p\u00ebrpunimit aktiv, q\u00eb kan\u00eb eksportuar t\u00eb pakt\u00ebn 70% t\u00eb vler\u00ebs s\u00eb shitjeve n\u00eb vitin 2022, nuk do t\u00eb paguajn\u00eb k\u00ebste parapaguese p\u00ebr muajt qershor, shtator dhe dhjetor 2023.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Zbatimi i ligjit t\u00eb m\u00ebparsh\u00ebm deri n\u00eb hyrjen n\u00eb fuqi t\u00eb dispozitave t\u00eb reja<\/strong><\/h3>\n\n\n\n<p>Parashikimet e ligjit nr. 8438 do t\u00eb zbatohen deri m\u00eb dhjetor 2024, p\u00ebrve\u00e7 rasteve t\u00eb parashikuara n\u00eb shkronjat \u201ce\u201d, \u201c\u00eb\u201d dhe \u201cf\u201d, q\u00eb hyjn\u00eb n\u00eb fuqi sipas ligjit t\u00eb ri.<\/p>\n\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\/contact\/\" target=\"_self\">contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>27. Tatimpaguesit p\u00ebr tatimin mbi t\u00eb ardhurat e korporatave Entitetet tregtare dhe shoq\u00ebrit\u00ebShoq\u00ebrit\u00eb tregtare, t\u00eb krijuara sipas ligjit p\u00ebr tregtar\u00ebt, p\u00ebrfshir\u00eb shoq\u00ebrit\u00eb aksioner\u00eb dhe me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar, jan\u00eb t\u00eb detyruara t\u00eb paguajn\u00eb tatimin mbi fitimin. Shoq\u00ebrit\u00eb e thjeshtaShoq\u00ebrit\u00eb t\u00eb krijuara sipas Kodit Civil q\u00eb realizojn\u00eb fitim gjithashtu jan\u00eb t\u00eb detyruara t\u00eb paguajn\u00eb tatimin mbi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":15032,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-19913","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tatimi mbi t\u00eb ardhurat e korporat\u00ebs (Tatimi mbi fitimin korporativ) - 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\/sipermarres\/tatimi-mbi-te-ardhurat-e-korporates-tatimi-mbi-fitimin-korporativ\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tatimi mbi t\u00eb ardhurat e korporat\u00ebs (Tatimi mbi fitimin korporativ) - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"27. Tatimpaguesit p\u00ebr tatimin mbi t\u00eb ardhurat e korporatave Entitetet tregtare dhe shoq\u00ebrit\u00ebShoq\u00ebrit\u00eb tregtare, t\u00eb krijuara sipas ligjit p\u00ebr tregtar\u00ebt, p\u00ebrfshir\u00eb shoq\u00ebrit\u00eb aksioner\u00eb dhe me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar, jan\u00eb t\u00eb detyruara t\u00eb paguajn\u00eb tatimin mbi fitimin. Shoq\u00ebrit\u00eb e thjeshtaShoq\u00ebrit\u00eb t\u00eb krijuara sipas Kodit Civil q\u00eb realizojn\u00eb fitim gjithashtu jan\u00eb t\u00eb detyruara t\u00eb paguajn\u00eb tatimin mbi [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alprofitconsult.al\/it\/tasse\/sipermarres\/tatimi-mbi-te-ardhurat-e-korporates-tatimi-mbi-fitimin-korporativ\/\" \/>\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=\"2024-11-30T17:28:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2024\/11\/AlProfit-Consult-Tatimi-mbi-te-ardhurat.jpg\" \/>\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=\"31 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\/tatimi-mbi-te-ardhurat-e-korporates-tatimi-mbi-fitimin-korporativ\/\",\"url\":\"https:\/\/alprofitconsult.al\/en\/tatime\/sipermarres\/tatimi-mbi-te-ardhurat-e-korporates-tatimi-mbi-fitimin-korporativ\/\",\"name\":\"Tatimi mbi t\u00eb ardhurat e korporat\u00ebs (Tatimi mbi fitimin korporativ) - AlProfit Consult\",\"isPartOf\":{\"@id\":\"https:\/\/alprofitconsult.al\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/alprofitconsult.al\/en\/tatime\/sipermarres\/tatimi-mbi-te-ardhurat-e-korporates-tatimi-mbi-fitimin-korporativ\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/alprofitconsult.al\/en\/tatime\/sipermarres\/tatimi-mbi-te-ardhurat-e-korporates-tatimi-mbi-fitimin-korporativ\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2024\/11\/AlProfit-Consult-Tatimi-mbi-te-ardhurat.jpg\",\"datePublished\":\"2024-11-30T17:10:16+00:00\",\"dateModified\":\"2024-11-30T17:28:51+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/alprofitconsult.al\/en\/tatime\/sipermarres\/tatimi-mbi-te-ardhurat-e-korporates-tatimi-mbi-fitimin-korporativ\/#breadcrumb\"},\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/alprofitconsult.al\/en\/tatime\/sipermarres\/tatimi-mbi-te-ardhurat-e-korporates-tatimi-mbi-fitimin-korporativ\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\/\/alprofitconsult.al\/en\/tatime\/sipermarres\/tatimi-mbi-te-ardhurat-e-korporates-tatimi-mbi-fitimin-korporativ\/#primaryimage\",\"url\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2024\/11\/AlProfit-Consult-Tatimi-mbi-te-ardhurat.jpg\",\"contentUrl\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2024\/11\/AlProfit-Consult-Tatimi-mbi-te-ardhurat.jpg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/alprofitconsult.al\/en\/tatime\/sipermarres\/tatimi-mbi-te-ardhurat-e-korporates-tatimi-mbi-fitimin-korporativ\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Kryefaqe\",\"item\":\"https:\/\/alprofitconsult.al\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Legjislacioni tatimor\",\"item\":\"https:\/\/alprofitconsult.al\/en\/tatime\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Sip\u00ebrmarr\u00ebs\",\"item\":\"https:\/\/alprofitconsult.al\/en\/tatime\/sipermarres\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Tatimi mbi t\u00eb ardhurat e korporat\u00ebs (Tatimi mbi fitimin korporativ)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/alprofitconsult.al\/#website\",\"url\":\"https:\/\/alprofitconsult.al\/\",\"name\":\"AlProfit Consult\",\"description\":\"Zyr\u00eb Kontabiliteti\",\"publisher\":{\"@id\":\"https:\/\/alprofitconsult.al\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/alprofitconsult.al\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"it-IT\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/alprofitconsult.al\/#organization\",\"name\":\"Alprofit Consult\",\"url\":\"https:\/\/alprofitconsult.al\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\/\/alprofitconsult.al\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/logoalprofit.png\",\"contentUrl\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/logoalprofit.png\",\"width\":529,\"height\":156,\"caption\":\"Alprofit Consult\"},\"image\":{\"@id\":\"https:\/\/alprofitconsult.al\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/AlProfitConsult\/\",\"https:\/\/x.com\/AlProfitConsult\",\"https:\/\/www.linkedin.com\/company\/andi-haxhillari\/\",\"https:\/\/www.pinterest.com\/AlProfitConsult\/\",\"https:\/\/www.youtube.com\/channel\/UCZ5Gfntn161Nla3g1XdRldA\",\"https:\/\/sq.wikipedia.org\/wiki\/P\u00ebrdoruesi:Andi25~sqwiki\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tatimi mbi t\u00eb ardhurat e korporat\u00ebs (Tatimi mbi fitimin korporativ) - AlProfit Consult","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alprofitconsult.al\/it\/tasse\/sipermarres\/tatimi-mbi-te-ardhurat-e-korporates-tatimi-mbi-fitimin-korporativ\/","og_locale":"it_IT","og_type":"article","og_title":"Tatimi mbi t\u00eb ardhurat e korporat\u00ebs (Tatimi mbi fitimin korporativ) - AlProfit Consult","og_description":"27. Tatimpaguesit p\u00ebr tatimin mbi t\u00eb ardhurat e korporatave Entitetet tregtare dhe shoq\u00ebrit\u00ebShoq\u00ebrit\u00eb tregtare, t\u00eb krijuara sipas ligjit p\u00ebr tregtar\u00ebt, p\u00ebrfshir\u00eb shoq\u00ebrit\u00eb aksioner\u00eb dhe me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar, jan\u00eb t\u00eb detyruara t\u00eb paguajn\u00eb tatimin mbi fitimin. Shoq\u00ebrit\u00eb e thjeshtaShoq\u00ebrit\u00eb t\u00eb krijuara sipas Kodit Civil q\u00eb realizojn\u00eb fitim gjithashtu jan\u00eb t\u00eb detyruara t\u00eb paguajn\u00eb tatimin mbi [&hellip;]","og_url":"https:\/\/alprofitconsult.al\/it\/tasse\/sipermarres\/tatimi-mbi-te-ardhurat-e-korporates-tatimi-mbi-fitimin-korporativ\/","og_site_name":"AlProfit Consult","article_publisher":"https:\/\/www.facebook.com\/AlProfitConsult\/","article_modified_time":"2024-11-30T17:28:51+00:00","og_image":[{"url":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2024\/11\/AlProfit-Consult-Tatimi-mbi-te-ardhurat.jpg","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_site":"@AlProfitConsult","twitter_misc":{"Tempo di lettura stimato":"31 minuti"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/alprofitconsult.al\/en\/tatime\/sipermarres\/tatimi-mbi-te-ardhurat-e-korporates-tatimi-mbi-fitimin-korporativ\/","url":"https:\/\/alprofitconsult.al\/en\/tatime\/sipermarres\/tatimi-mbi-te-ardhurat-e-korporates-tatimi-mbi-fitimin-korporativ\/","name":"Tatimi mbi t\u00eb ardhurat e korporat\u00ebs (Tatimi mbi fitimin korporativ) - AlProfit Consult","isPartOf":{"@id":"https:\/\/alprofitconsult.al\/#website"},"primaryImageOfPage":{"@id":"https:\/\/alprofitconsult.al\/en\/tatime\/sipermarres\/tatimi-mbi-te-ardhurat-e-korporates-tatimi-mbi-fitimin-korporativ\/#primaryimage"},"image":{"@id":"https:\/\/alprofitconsult.al\/en\/tatime\/sipermarres\/tatimi-mbi-te-ardhurat-e-korporates-tatimi-mbi-fitimin-korporativ\/#primaryimage"},"thumbnailUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2024\/11\/AlProfit-Consult-Tatimi-mbi-te-ardhurat.jpg","datePublished":"2024-11-30T17:10:16+00:00","dateModified":"2024-11-30T17:28:51+00:00","breadcrumb":{"@id":"https:\/\/alprofitconsult.al\/en\/tatime\/sipermarres\/tatimi-mbi-te-ardhurat-e-korporates-tatimi-mbi-fitimin-korporativ\/#breadcrumb"},"inLanguage":"it-IT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/alprofitconsult.al\/en\/tatime\/sipermarres\/tatimi-mbi-te-ardhurat-e-korporates-tatimi-mbi-fitimin-korporativ\/"]}]},{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/alprofitconsult.al\/en\/tatime\/sipermarres\/tatimi-mbi-te-ardhurat-e-korporates-tatimi-mbi-fitimin-korporativ\/#primaryimage","url":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2024\/11\/AlProfit-Consult-Tatimi-mbi-te-ardhurat.jpg","contentUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2024\/11\/AlProfit-Consult-Tatimi-mbi-te-ardhurat.jpg"},{"@type":"BreadcrumbList","@id":"https:\/\/alprofitconsult.al\/en\/tatime\/sipermarres\/tatimi-mbi-te-ardhurat-e-korporates-tatimi-mbi-fitimin-korporativ\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Kryefaqe","item":"https:\/\/alprofitconsult.al\/"},{"@type":"ListItem","position":2,"name":"Legjislacioni tatimor","item":"https:\/\/alprofitconsult.al\/en\/tatime\/"},{"@type":"ListItem","position":3,"name":"Sip\u00ebrmarr\u00ebs","item":"https:\/\/alprofitconsult.al\/en\/tatime\/sipermarres\/"},{"@type":"ListItem","position":4,"name":"Tatimi mbi t\u00eb ardhurat e korporat\u00ebs (Tatimi mbi fitimin korporativ)"}]},{"@type":"WebSite","@id":"https:\/\/alprofitconsult.al\/#website","url":"https:\/\/alprofitconsult.al\/","name":"AlProfit Consult","description":"Ufficio contabilit\u00e0","publisher":{"@id":"https:\/\/alprofitconsult.al\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/alprofitconsult.al\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"it-IT"},{"@type":"Organization","@id":"https:\/\/alprofitconsult.al\/#organization","name":"Alprofit Consult","url":"https:\/\/alprofitconsult.al\/","logo":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/alprofitconsult.al\/#\/schema\/logo\/image\/","url":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/logoalprofit.png","contentUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/logoalprofit.png","width":529,"height":156,"caption":"Alprofit Consult"},"image":{"@id":"https:\/\/alprofitconsult.al\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/AlProfitConsult\/","https:\/\/x.com\/AlProfitConsult","https:\/\/www.linkedin.com\/company\/andi-haxhillari\/","https:\/\/www.pinterest.com\/AlProfitConsult\/","https:\/\/www.youtube.com\/channel\/UCZ5Gfntn161Nla3g1XdRldA","https:\/\/sq.wikipedia.org\/wiki\/P\u00ebrdoruesi:Andi25~sqwiki"]}]}},"_links":{"self":[{"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/pages\/19913","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/comments?post=19913"}],"version-history":[{"count":4,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/pages\/19913\/revisions"}],"predecessor-version":[{"id":19921,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/pages\/19913\/revisions\/19921"}],"up":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/pages\/15032"}],"wp:attachment":[{"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/media?parent=19913"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}