{"id":1048,"date":"2019-02-27T19:40:37","date_gmt":"2019-02-27T19:40:37","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=1048"},"modified":"2019-02-27T19:40:37","modified_gmt":"2019-02-27T19:40:37","slug":"shtesa-dhe-ndryshime-ne-udhezimin-per-taksat-kombetare","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/shtesa-dhe-ndryshime-ne-udhezimin-per-taksat-kombetare\/","title":{"rendered":"Shtesa dhe ndryshime n\u00eb udh\u00ebzimin &#8220;P\u00ebr Taksat Komb\u00ebtare&#8221;"},"content":{"rendered":"<p>Drejtoria e P\u00ebrgjithshme e Tatimeve njofton t\u00eb gjith\u00eb tatimpaguesit se \u00ebsht\u00eb publikuar n\u00eb Fletoren Zyrtare Nr. 22, dat\u00eb 25 Shkurt 2019, udh\u00ebzimi Nr. 9, dat\u00eb 20.02.2019 \u201cP\u00ebr disa shtesa dhe ndryshime n\u00eb udh\u00ebzimin nr. 26, dat\u00eb 04.09.2008 \u201cP\u00ebr taksat komb\u00ebtare\u201d, i ndryshuar\u201d.<\/p>\n<p>Sipas k\u00ebtij udh\u00ebzimi p\u00ebrqindja e rent\u00ebs minerare p\u00ebr p\u00ebrmbajtjen e mineralit metalor n\u00eb n\u00ebnproduktin minerar \u00ebsht\u00eb n\u00eb mas\u00ebn:<\/p>\n<ul>\n<li>3\/7 e norm\u00ebs s\u00eb rent\u00ebs p\u00ebr vitin 2019,<\/li>\n<li>3\/8 e norm\u00ebs s\u00eb rent\u00ebs p\u00ebr vitin 2020,<\/li>\n<li>1\/3 e norm\u00ebs s\u00eb rent\u00ebs p\u00ebr vitin 2021 e n\u00eb vijim.<\/li>\n<\/ul>\n<p>P\u00ebrqindja e rent\u00ebs minerare p\u00ebr \u201cMineralet e kromit p\u00ebr eksport\u201d, \u00ebsht\u00eb:<\/p>\n<ul>\n<li>7% duke filluar nga data 1 janar 2019,<\/li>\n<li>8% duke filluar nga data 1 janar 2020,<\/li>\n<li>9% duke filluar nga data 1 janar 2021 dhe n\u00eb vijim.<\/li>\n<\/ul>\n<p>Disa nga ndryshimet kryesore sipas udh\u00ebzimit jan\u00eb:<\/p>\n<ul>\n<li>Taksa e karbonit nuk paguhet p\u00ebr sasit\u00eb e benzin\u00ebs dhe t\u00eb gazoilit t\u00eb prodhuar n\u00eb vend, por t\u00eb eksportuar jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/li>\n<li>P\u00ebr artikujt plastik\u00eb dhe ambalazheve plastike t\u00eb importuara, aplikohet taksa n\u00eb mas\u00ebn 35 lek\u00eb\/kg, me p\u00ebrjashtim t\u00eb l\u00ebnd\u00ebve t\u00eb para n\u00eb forma primare. Kjo taks\u00eb zbatohet edhe kur materiali plastik z\u00eb, t\u00eb pakt\u00ebn, 51% t\u00eb mas\u00ebs s\u00eb p\u00ebrgjithshme t\u00eb ambalazhit q\u00eb ambalazhon produkte t\u00eb tjera t\u00eb importuara.<\/li>\n<li>Taksa p\u00ebr ambalazhet prej qelqi t\u00eb importuara e t\u00eb prodhuara n\u00eb vend do t\u00eb aplikohet n\u00eb mas\u00ebn 5 lek\u00eb\/kg. Taksa zbatohet p\u00ebr t\u00eb gjith\u00eb artikujt prej qelqi, n\u00eb rast se ambalazhi importohet ve\u00e7mas si dhe kur materiali i qelqit z\u00eb, t\u00eb pakt\u00ebn, 80% t\u00eb mas\u00ebs s\u00eb p\u00ebrgjithshme t\u00eb ambalazhit q\u00eb ambalazhon produkte t\u00eb tjera.<\/li>\n<li>Taksa e l\u00ebnd\u00ebve t\u00eb para n\u00eb forma primare, t\u00eb importuara dhe q\u00eb p\u00ebrdoren p\u00ebr prodhimin n\u00eb vend t\u00eb produkteve t\u00eb plastik\u00ebs aplikohet n\u00eb mas\u00ebn 25 lek\u00eb\/kg. N\u00eb rastet kur l\u00ebnd\u00ebt e para n\u00eb forma primare, t\u00eb importuara nga subjektet prodhuese, nuk p\u00ebrdoren p\u00ebr prodhimin e produkteve t\u00eb plastik\u00ebs n\u00eb vend, por si plot\u00ebsues teknologjik, l\u00ebnd\u00eb t\u00eb para additive (agregate lidh\u00ebs) p\u00ebr prodhimin e produkteve q\u00eb nuk kategorizohen si produkte plastike, taksa 25 lek\u00eb\/kg nuk paguhet n\u00eb import. P\u00ebr t\u00eb p\u00ebrfituar nga p\u00ebrjashtimi, subjektet t\u00eb cil\u00ebt l\u00ebnd\u00ebt e para n\u00eb forma primare t\u00eb importuara, nuk i p\u00ebrdorin p\u00ebr prodhimin e produkteve t\u00eb plastik\u00ebs n\u00eb vend, duhet t\u00eb zbatojn\u00eb\u00a0 pro\u00e7edur\u00ebn e p\u00ebrcaktuar n\u00eb pik\u00ebn 2.8.8.2 t\u00eb udh\u00ebzimit.<\/li>\n<\/ul>\n<p>Njoftimi i plot\u00eb nga Drejtoria e P\u00ebrgjithshme e Tatimeve <a href=\"https:\/\/www.tatime.gov.al\/d\/8\/45\/45\/900\/hyjne-ne-fuqi-shtesat-dhe-ndryshimet-ne-udhezimin-per-taksat-kombetare\">https:\/\/www.tatime.gov.al\/d\/8\/45\/45\/900\/hyjne-ne-fuqi-shtesat-dhe-ndryshimet-ne-udhezimin-per-taksat-kombetare<\/a><\/p>\n<p>Fletore zyrtare Nr. 22 dat\u00eb 25.02.2019 <a href=\"https:\/\/alprofitconsult.al\/it\/blog\/shtesa-dhe-ndryshime-ne-udhezimin-per-taksat-kombetare\/22-2019\/\" rel=\"attachment wp-att-1052\">22-2019<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Drejtoria e P\u00ebrgjithshme e Tatimeve njofton t\u00eb gjith\u00eb tatimpaguesit se \u00ebsht\u00eb publikuar n\u00eb Fletoren Zyrtare Nr. 22, dat\u00eb 25 Shkurt 2019, udh\u00ebzimi Nr. 9, dat\u00eb 20.02.2019 \u201cP\u00ebr disa shtesa dhe ndryshime n\u00eb udh\u00ebzimin nr. 26, dat\u00eb 04.09.2008 \u201cP\u00ebr taksat komb\u00ebtare\u201d, i ndryshuar\u201d. Sipas k\u00ebtij udh\u00ebzimi p\u00ebrqindja e rent\u00ebs minerare p\u00ebr p\u00ebrmbajtjen e mineralit metalor n\u00eb [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":982,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[61,47],"tags":[85,79,97,98],"class_list":["post-1048","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-accounting","category-news","tag-ndryshime-ligjore","tag-njoftimedpt","tag-taksat-kombetare","tag-udhezim"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Shtesa dhe ndryshime n\u00eb udh\u00ebzimin &quot;P\u00ebr Taksat Komb\u00ebtare&quot; - 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\/shtesa-dhe-ndryshime-ne-udhezimin-per-taksat-kombetare\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Shtesa dhe ndryshime n\u00eb udh\u00ebzimin &quot;P\u00ebr Taksat Komb\u00ebtare&quot; - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Drejtoria e P\u00ebrgjithshme e Tatimeve njofton t\u00eb gjith\u00eb tatimpaguesit se \u00ebsht\u00eb publikuar n\u00eb Fletoren Zyrtare Nr. 22, dat\u00eb 25 Shkurt 2019, udh\u00ebzimi Nr. 9, dat\u00eb 20.02.2019 \u201cP\u00ebr disa shtesa dhe ndryshime n\u00eb udh\u00ebzimin nr. 26, dat\u00eb 04.09.2008 \u201cP\u00ebr taksat komb\u00ebtare\u201d, i ndryshuar\u201d. 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