Sipas dispozitave t\u00eb ligjit nr. 9920, dat\u00eb 19.05.2008 \u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar, n\u00ebse nga shitja e pasuris\u00eb s\u00eb sekuestruar t\u00eb tatimpgauesit nuk arrihet t\u00eb ark\u00ebtohet detyrimi tatimor i papaguar, Administrata Tatimore ka t\u00eb drejt\u00eb t\u00eb k\u00ebrkoj\u00eb p\u00ebrmbushjen e k\u00ebtij detyrimi edhe nga personat e tret\u00eb, n\u00ebp\u00ebrmjet transferimit t\u00eb detyrimit t\u00eb tatimpaguesit tek k\u00ebta persona. Persona t\u00eb tret\u00eb, konsiderohen
\nata persona, t\u00eb cil\u00ebt gjat\u00eb periudh\u00ebs s\u00eb mbledhjes me forc\u00eb t\u00eb detyrimeve kundrejt nj\u00eb tatimpaguesi, kan\u00eb p\u00ebrfituar prej tij pasuri t\u00eb ndryshme.<\/p>\n
Administrata Tatimore d\u00ebrgon nj\u00eb njoftim n\u00eb adres\u00eb t\u00eb personit t\u00eb tret\u00eb dhe ky njoftim p\u00ebrmban t\u00eb dh\u00ebna p\u00ebr emrin tregtar apo emrin n\u00eb rastin e personit fizik, apo individ, t\u00eb personit t\u00eb tret\u00eb q\u00eb i transferohet detyrimi, NIPT-in, n\u00ebse ka, selin\u00eb e regjistruar apo adres\u00ebn e vendbanimit t\u00eb tij, shum\u00ebn e detyrimit q\u00eb atij i transferohet si detyrim tatimor dhe informacion rreth tatimpaguesit debitor.<\/p>\n
Detyrimi tatimor q\u00eb do t\u00eb p\u00ebrllogaritet p\u00ebr personin e tret\u00eb, ndaj t\u00eb cilit \u00ebsht\u00eb transferuar detyrimi, do t\u00eb b\u00ebhet mbi baz\u00ebn e vler\u00ebs s\u00eb tregut t\u00eb pasuris\u00eb e cila i \u00ebsht\u00eb transferuar personit t\u00eb tret\u00eb.<\/p>\n
Personit t\u00eb cilit i transferohet detyrimi, i jepen t\u00eb gjitha t\u00eb drejtat q\u00eb ai ka p\u00ebr ta kund\u00ebrshtuar k\u00ebt\u00eb transferim, dhe p\u00ebr t’i provuar Administrat\u00ebs Tatimore, se detyrimi tatimor nuk mund t’i transferohet k\u00ebtij personi.<\/p>\n
Kujdes!<\/span>
\nN\u00ebse personi q\u00eb i transferohet detyrimi, edhe pas njoftimit t\u00eb b\u00ebr\u00eb nga administrata tatimore, nuk e kund\u00ebrshton at\u00eb brenda afateve kohore t\u00eb parashikuara n\u00eb ligj p\u00ebr tatimpaguesin, administrata tatimore \u00ebsht\u00eb e detyruar t\u00eb filloj\u00eb t\u00eb gjitha masat shtr\u00ebnguese<\/em>
\nq\u00eb i jep ligji p\u00ebr mbledhjen me forc\u00eb t\u00eb tatimit prej tij.<\/em><\/p><\/blockquote>\nE drejta p\u00ebr t\u00eb k\u00ebrkuar detyrimet nga pala e tret\u00eb<\/span><\/strong><\/h3>\n
Administrata Tatimore nj\u00ebkoh\u00ebsisht me procedurat e tjera t\u00eb vjeljes me forc\u00eb t\u00eb detyrimit tatimor t\u00eb p\u00ebrcaktuara n\u00eb ligjin Nr. 9920, dat\u00eb 19.05.2008 \u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar, n\u00eb ato raste kur ka dijeni q\u00eb pal\u00eb t\u00eb treta kan\u00eb p\u00ebr t\u00eb paguar shuma t\u00eb caktuara n\u00eb favor t\u00eb tatimpaguesit debitor, mund t\u00eb k\u00ebrkoj\u00eb nga k\u00ebta persona q\u00eb detyrimet e tyre monetare ti derdhin\u00a0 n\u00eb favor t\u00eb administrat\u00ebs tatimore.<\/p>\n
Fillimisht Administrata Tatimore njofton paraprakisht me shkrim pal\u00ebt e treta p\u00ebr t\u00eb kryer k\u00ebto pagesa n\u00eb favor t\u00eb administrat\u00ebs tatimore dhe detyrimi i tyre fillon brenda 30 dit\u00ebve nga data e marrjes s\u00eb njoftimit. Edhe n\u00eb k\u00ebt\u00eb rast zbatohen procedurat e mbledhjes me forc\u00eb t\u00eb detyrimit nga pala e tret\u00eb, n\u00ebse kjo e fundit nuk ka paguar detyrimin brenda afatit.<\/p>\n
P\u00ebrgjegj\u00ebsia e ortakut, aksionerit dhe administratorit<\/span><\/strong><\/h3>\n
N\u00eb rastin e personave juridik\u00eb, kur pas shitjes spasurive t\u00eb personit tatimpagues debitor, administrata tatimore nuk ka arritur ta mbledh\u00eb detyrimin tatimor t\u00eb papaguar kundrejt saj, ajo e transferon detyrimin tatimor t\u00eb personit juridik tek ortak\u00ebt, aksioner\u00ebt dhe tek administrator\u00ebt e personit juridik. Si t\u00eb till\u00eb do t\u00eb konsiderohen vet\u00ebm ata persona, t\u00eb cil\u00ebt figurojn\u00eb me cil\u00ebsit\u00eb e m\u00ebsip\u00ebrme n\u00eb regjistrin tregtar apo n\u00eb regjistrat e tjer\u00eb, ku personi juridik \u00ebsht\u00eb i regjistruar, mbas dat\u00ebs s\u00eb daljes s\u00eb njoftimit t\u00eb detyrimit tatimor p\u00ebr tatimpaguesin. P\u00ebr \u00e7do rast kjo p\u00ebrgjegj\u00ebsi individuale do t\u00eb jet\u00eb e nj\u00ebjte me pjes\u00ebn q\u00eb ortaku apo aksioneri zot\u00ebron n\u00eb kapitalin themeltar t\u00eb shoq\u00ebris\u00eb.<\/p>\n
N\u00eb ato raste, kur debitor \u00ebsht\u00eb edhe administratori i shoq\u00ebris\u00eb, Administrata Tatimore kontrollon n\u00ebse administratori i shoq\u00ebris\u00eb, \u00ebsht\u00eb ortak apo aksioner n\u00eb kapitalin themeltar t\u00eb shoq\u00ebris\u00eb. Kur administratori \u00ebsht\u00eb ortak apo aksioner n\u00eb kapitalin themeltar t\u00eb , p\u00ebrgjegj\u00ebsia e tij \u00ebsht\u00eb nj\u00ebjte me at\u00eb t\u00eb ortakeve apo aksioner\u00ebve t\u00eb tjer\u00eb t\u00eb shoq\u00ebris\u00eb. N\u00eb rastin kur administratori nuk ka cil\u00ebsin\u00eb e ortakut Administrata Tatimore e trajton at\u00eb si debitor solidar, bashk\u00eb me ortak\u00ebt apo administrator\u00ebt e tjer\u00eb t\u00eb shoq\u00ebris\u00eb.<\/p>\n
N\u00eb rast se personi juridik tatimpagues i cili ka detyrime tatimore t\u00eb paguara, nuk arrin t’i paguaj\u00eb k\u00ebto detyrime edhe pas p\u00ebrfundimit t\u00eb procesit t\u00eb likuidimit apo falimentimit, detyrimi tatimor i papaguar, iu transferohet si solidar\u00eb personave q\u00eb kan\u00eb pasur cil\u00ebsin\u00eb e ortakut, aksionerit apo t\u00eb administratorit\/administrator\u00ebve n\u00eb momentin e kryerjes s\u00eb procesit t\u00eb likuidimit apo falimentimit t\u00eb personit tatimor debitor p\u00ebr detyrimet tatimore.<\/p>","protected":false},"excerpt":{"rendered":"
Sipas dispozitave t\u00eb ligjit nr. 9920, dat\u00eb 19.05.2008 \u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar, n\u00ebse nga shitja e pasuris\u00eb s\u00eb sekuestruar t\u00eb tatimpgauesit nuk arrihet t\u00eb ark\u00ebtohet detyrimi tatimor i papaguar, Administrata Tatimore ka t\u00eb drejt\u00eb t\u00eb k\u00ebrkoj\u00eb p\u00ebrmbushjen e k\u00ebtij detyrimi edhe nga personat e tret\u00eb, n\u00ebp\u00ebrmjet transferimit t\u00eb detyrimit t\u00eb […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"gallery","meta":{"footnotes":""},"categories":[1],"tags":[86,92,69,93],"class_list":["post-1033","post","type-post","status-publish","format-gallery","hentry","category-uncategorized","tag-detyrime-ligjore","tag-pergjegjesia-tatimore","tag-tatime","tag-transferim-i-detyrimit-tatimor","post_format-post-format-gallery"],"yoast_head":"\n
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