{"id":1194,"date":"2019-06-08T16:23:39","date_gmt":"2019-06-08T16:23:39","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=1194"},"modified":"2019-06-08T16:23:39","modified_gmt":"2019-06-08T16:23:39","slug":"tatimi-mbi-te-ardhurat-2","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/tatimi-mbi-te-ardhurat-2\/","title":{"rendered":"Imposta sul reddito"},"content":{"rendered":"<p><strong>Sono soggetti all'imposta sul reddito:<\/strong><\/p>\n<ul>\n<li>Personat juridik\u00eb dhe ortak\u00ebrit\u00eb q\u00eb jan\u00eb regjistruar p\u00ebr TVSH-n\u00eb.<\/li>\n<li>Le persone giuridiche, nonch\u00e9 le altre societ\u00e0 di persone costituite o organizzate secondo il diritto straniero e che svolgono attivit\u00e0 nel territorio della Repubblica di Albania;<\/li>\n<li>\u00c7do person tjet\u00ebr, pavar\u00ebsisht nga statusi ose forma ligjore e regjistrimit apo e njohjes s\u00eb tij, kur ky \u00ebsht\u00eb subjekt i tatimit mbi vler\u00ebn e shtuar, me p\u00ebrjashtim t\u00eb rastit kur ky person \u00ebsht\u00eb subjekt i tatimit t\u00eb thjeshtuar mbi fitimin p\u00ebr biznesin e vog\u00ebl.<\/li>\n<\/ul>\n<p><strong>Attenzione:<\/strong> \u00c7do person, pavar\u00ebsisht nga statusi ose forma ligjore e regjistrimit apo e njohjes s\u00eb tij, kur \u00ebsht\u00eb a b\u00ebhet subjekt i tatimit mbi fitimin, ka t\u00eb drejt\u00eb t\u00eb k\u00ebrkoj\u00eb \u00e7regjistrimin n\u00eb \u00e7do koh\u00eb, por jo t\u00eb kaloj\u00eb si subjekt, q\u00eb i n\u00ebnshtrohet tatimit t\u00eb thjeshtuar mbi fitimin mbi biznesin e vog\u00ebl.<\/p>\n<p><strong>L'obbligo di pagare le imposte sugli utili<\/strong><br \/>\nTatimpaguesit rezident\u00eb i n\u00ebnshtrohen tatimit mbi fitimet e realizuara nga t\u00eb gjitha burimet:<\/p>\n<ul>\n<li>brenda dhe<\/li>\n<li>jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/li>\n<\/ul>\n<p>Tatimpaguesit jorezident\u00eb i n\u00ebnshtrohen tatimit mbi fitimet e realizuara:<\/p>\n<ul>\n<li>nga t\u00eb gjitha t\u00eb ardhurat, me burim n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb<\/li>\n<\/ul>\n<p><strong>Esenzione dall'imposta sul reddito<\/strong><br \/>\nP\u00ebrjashtohen nga tatimi mbi fitimin:<br \/>\n&#8211; Organet e qeverisjes q\u00ebndrore dhe vendore, Banka e Shqip\u00ebris\u00eb, shoqata humanitare, organizata nd\u00ebrkomb\u00ebtare, kur parashikohet nga marr\u00ebveshje t\u00eb ve\u00e7anta, sip\u00ebrmarrje t\u00eb parashikuara n\u00eb marr\u00ebveshjet nd\u00ebrkomb\u00ebtare t\u00eb ratifikuara nga Kuvendi, fondacionet ose institucionet financiare jo bankare t\u00eb krijuara ose t\u00eb transferuara me Vendim t\u00eb K\u00ebshillit t\u00eb Ministrave, sht\u00ebpit\u00eb filmike t\u00eb prodhimit kinematografik, t\u00eb subvencionuara nga Qendra Komb\u00ebtare e Kinematografis\u00eb, Fondi i pensionit vullnetar i administruar.<\/p>\n<p><strong>Attenzione: <\/strong>T\u00eb gjitha subjektet e lartp\u00ebrmendura, jan\u00eb t\u00eb detyruara t\u00eb dor\u00ebzojn\u00eb n\u00eb organet tatimore deklarat\u00ebn tatimore dhe bilancin vjetor, n\u00eb t\u00eb nj\u00ebjtat afate si subjektet, q\u00eb i n\u00ebnshtrohen tatimit mbi fitimin.<\/p>\n<p>Strukturat akomoduese \u201cHotel\/Resort me kat\u00ebr dhe pes\u00eb yje, status special\u201d, sipas p\u00ebrcaktimit n\u00eb legjislacionin e fush\u00ebs s\u00eb turizmit dhe q\u00eb jan\u00eb mbajt\u00ebs t\u00eb nj\u00eb marke tregtare t\u00eb regjistruar dhe njohur nd\u00ebrkomb\u00ebtarisht \u201cbrand name\u201d, P\u00ebrjashtohen nga tatimi mbi fitimin,\u00a0 p\u00ebr nj\u00eb periudh\u00eb 10-vje\u00e7are p\u00ebr ato struktura, t\u00eb cilat p\u00ebrfitojn\u00eb statusin special deri n\u00eb dhjetor 2024. Efektet e p\u00ebrjashtimit fillojn\u00eb n\u00eb momentin e fillimit t\u00eb veprimtaris\u00eb ekonomike t\u00eb struktur\u00ebs akomoduese, por jo m\u00eb von\u00eb se 3 vjet nga marrja e statusit special.<\/p>\n<p>Utile imponibile<br \/>\nFitimi i tatuesh\u00ebm rezulton si diferenc\u00eb e t\u00eb ardhurave gjithsej t\u00eb realizuar gjat\u00eb periudh\u00ebs tatimore (viti kalendarik), me shpenzimet e njohura.<\/p>\n<p>Fitimi i tatuesh\u00ebm p\u00ebr periudh\u00ebn tatimore p\u00ebrcaktohet n\u00eb baz\u00eb t\u00eb bilancit dhe t\u00eb anekseve t\u00eb tij, q\u00eb duhet t\u00eb jen\u00eb hartuar n\u00eb p\u00ebrputhje me ligjin \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d.<\/p>\n<p>Reddito<br \/>\nPer \"ricavi totali\" si intendono tutti i tipi di ricavi realizzati durante il periodo d'imposta e comprende, a titolo esemplificativo ma non esaustivo, i ricavi derivanti dalla cessione di beni e dalla prestazione di servizi, i proventi da partecipazioni, gli interessi attivi e i proventi derivanti dallo sfruttamento di beni mobili e immobili.<\/p>\n<p>Spese<br \/>\n<strong>Spese riconosciute (deducibili)<\/strong><br \/>\nAffinch\u00e9 le spese siano riconosciute (deducibili), devono soddisfare le seguenti condizioni:<\/p>\n<ol>\n<li>siano state effettuate nell'interesse diretto dell'attivit\u00e0 economica dell'impresa;<\/li>\n<li>siano state effettivamente eseguite;<\/li>\n<li>da riflettere in una scrittura contabile mediante una riduzione del patrimonio netto;<\/li>\n<li>da dimostrare mediante la relativa documentazione legale di supporto.<\/li>\n<\/ol>\n<p><strong>Spese non specificate (deducibili)<br \/>\n<\/strong>P\u00ebr efekt t\u00eb p\u00ebrcaktimit t\u00eb fitimit t\u00eb tatuesh\u00ebm, nuk njihen shpenzimet q\u00eb ligji i tatimit mbi t\u00eb ardhurat i ka p\u00ebrcaktuar n\u00eb nj\u00eb list\u00eb shteruese. P\u00ebr m\u00eb shum\u00eb informacion referojuni Ligjit Nr. 8438 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, neni 21, t\u00eb cilin mund ta gjeni m\u00eb posht\u00eb.<\/p>\n<p>Aliquota fiscale<br \/>\nShkalla tatimore e tatimit mbi fitimin \u00ebsht\u00eb 15%.<\/p>\n<p>P\u00ebr personat juridik\u00eb, t\u00eb cil\u00ebt ushtrojn\u00eb aktivitet p\u00ebr prodhimin\/zhvillimin e software-ve, tatimi mbi fitimin \u00ebsht\u00eb 5%.<\/p>\n<p>Pagamento delle imposte<br \/>\n<strong>Parapagimi &#8211; k\u00ebstet paraprake t\u00eb tatimit mbi fitimin<\/strong><br \/>\nTatimi mbi fitimin paguhet \u00e7do tremujor ose \u00e7do muaj n\u00eb form\u00eb paradh\u00ebnie gjat\u00eb vitit, bazuar n\u00eb k\u00ebste mujore.<br \/>\nK\u00ebstet mund t\u00eb paguhen edhe n\u00eb baza mujore, n\u00eb shumat si m\u00eb posht\u00eb:<\/p>\n<p><strong>Il caso generale<\/strong><\/p>\n<ul>\n<li>per i mesi da gennaio a marzo dell'anno fiscale in corso, l'importo dell'imposta sul reddito relativo all'anno fiscale di due anni fa diviso per 12;<\/li>\n<li>per i mesi da aprile a dicembre dell'anno fiscale in corso, l'importo dell'imposta sul reddito relativo all'anno fiscale precedente diviso per 12.<\/li>\n<\/ul>\n<p><strong>Casi particolari<\/strong><br \/>\nNel caso in cui il contribuente avvii l'attivit\u00e0 durante il periodo d'imposta del penultimo anno, gli acconti sono:<\/p>\n<ul>\n<li>per i mesi da gennaio a marzo dell'anno d'imposta in corso, l'importo dell'imposta sul reddito relativo all'anno d'imposta di due anni prima, diviso per il numero di mesi durante i quali il contribuente ha svolto l'attivit\u00e0 imponibile.<\/li>\n<li>per i mesi da aprile a dicembre dell'anno fiscale in corso, l'importo pari all'imposta sul reddito dell'anno fiscale precedente diviso per 12.<\/li>\n<\/ul>\n<p><strong>Qualora il contribuente abbia avviato l'attivit\u00e0 nel periodo d'imposta precedente, gli acconti sono:<\/strong><\/p>\n<ul>\n<li>per i mesi da gennaio a marzo dell'anno fiscale in corso, l'importo pari all'imposta sul reddito stimata per il periodo precedente, diviso per il numero di mesi di tale periodo precedente durante i quali \u00e8 stata svolta l'attivit\u00e0.<\/li>\n<li>per i mesi da aprile a dicembre dell'anno fiscale in corso, l'importo pari all'imposta sul reddito dell'anno fiscale precedente diviso per 12.<\/li>\n<\/ul>\n<p><strong>N\u00eb rastin kur nj\u00eb tatimpagues fillon t\u00eb ushtroj\u00eb nj\u00eb veprimtari n\u00eb periudh\u00ebn vijuese tatimore, parapagimet jan\u00eb:<\/strong><\/p>\n<ul>\n<li>sa shuma e vler\u00ebsuar e tatimit mbi fitimin p\u00ebr periudh\u00ebn vijuese, pjes\u00ebtuar me numrin e muajve t\u00eb mbetur nga periudha vijuese tatimore.<\/li>\n<\/ul>\n<p><strong>Eccezione<\/strong><\/p>\n<ul>\n<li>I contribuenti che avviano l'attivit\u00e0 nel periodo successivo e operano nel settore manifatturiero non saranno soggetti al pagamento anticipato dell'imposta sulle societ\u00e0 per un periodo di sei mesi o per il periodo residuo fino alla fine dell'anno successivo, se tale periodo \u00e8 inferiore a sei mesi.<\/li>\n<\/ul>\n<p><strong>Rettifica delle rate preliminari<\/strong><br \/>\nQualora il contribuente, in qualsiasi momento durante il periodo d'imposta, dimostri che l'imposta sul reddito per tale periodo sar\u00e0 inferiore a quella del periodo precedente o del penultimo periodo, le autorit\u00e0 fiscali acconsentiranno a ridurre gli acconti.<\/p>\n<p>Nel caso in cui il contribuente abbia ridotto le rate dell'acconto, come stabilito dall'autorit\u00e0 fiscale, e l'imposta annuale dovuta sull'utile, determinata in base al bilancio, superi l\u2019acconto di oltre il 10%, \u00e8 tenuto a pagare gli interessi sulla differenza tra l\u2019imposta annuale effettivamente dovuta e l\u2019importo versato in acconto nel corso dell\u2019anno.<\/p>\n<p>Se le autorit\u00e0 fiscali ritengono che l'imposta sul reddito per il prossimo periodo d'imposta superer\u00e0 quella del periodo precedente di oltre il 101 per cento, possono aumentare gli acconti in base all'imposta sul reddito stimata.<\/p>\n<p><strong>Dichiarazione e calcolo definitivo dell'imposta<\/strong><br \/>\nAlla chiusura dell'anno solare, il contribuente redige la dichiarazione annuale dei redditi imponibili utilizzando il modulo previsto dalla direttiva del Ministro delle Finanze, disponibile qui di seguito.<br \/>\nIl modulo di dichiarazione dei redditi deve essere presentato all'amministrazione fiscale entro il 31 marzo dell'anno successivo, unitamente al bilancio contabile e ai relativi allegati.<\/p>\n<p><strong>Si possono verificare i seguenti casi:<\/strong><\/p>\n<p>N\u00ebse tatimi i deklaruar dhe i paguar n\u00eb baz\u00eb t\u00eb deklarat\u00ebs vjetore \u00ebsht\u00eb m\u00eb i madh se:<\/p>\n<ul>\n<li>shuma e k\u00ebsteve mujore t\u00eb paradh\u00ebnieve t\u00eb paguara gjat\u00eb vitit dhe<\/li>\n<li>tatimi i huaj i paguar, (i cili kreditohet) tatimpaguesi paguan diferenc\u00ebn, brenda dat\u00ebs 31 Mars t\u00eb vitit t\u00eb ardhsh\u00ebm.<\/li>\n<\/ul>\n<p>N\u00ebse tatimi i deklaruar dhe i paguar n\u00eb baz\u00eb t\u00eb deklarat\u00ebs vjetore \u00ebsht\u00eb m\u00eb i vog\u00ebl se:<\/p>\n<ul>\n<li>shuma e k\u00ebsteve mujore t\u00eb paradh\u00ebnieve t\u00eb paguara gjat\u00eb vitit; dhe<\/li>\n<li>tatimi i huaj i paguar, ( i cili kreditohet) administrata tatimore e kalon shum\u00ebn e paguar m\u00eb tep\u00ebr p\u00ebr llogari t\u00eb detyrimeve t\u00eb tjera tatimore, t\u00eb papaguara nga tatimpaguesi.<\/li>\n<\/ul>\n<p>N\u00ebse tatimpaguesi nuk ka detyrime t\u00eb tjera tatimore t\u00eb papaguara, me miratimin me shkrim t\u00eb tij, shuma e mbetur, n\u00ebse ka:<\/p>\n<ul>\n<li>rimbursohet automatikisht, brenda 30 dit\u00ebve kalendarike nga data e deklarimit dhe e pages\u00ebs nga tatimpaguesi;<\/li>\n<li>kalohet p\u00ebr llogari t\u00eb detyrimeve tatimore t\u00eb ardhshme t\u00eb tatimpaguesit.<\/li>\n<\/ul>\n<p>Destinazione degli utili<br \/>\nShoq\u00ebrit\u00eb tregtare, sipas pagimit t\u00eb tatimit mbi fitimin, brenda nj\u00eb afati prej 6 muajsh nga data e mbylljes s\u00eb vitit financiar, duhet t\u00eb miratojn\u00eb n\u00eb asamblen\u00eb e ortak\u00ebve apo organin kompetent vendimmarr\u00ebs t\u00eb shoq\u00ebris\u00eb:<\/p>\n<ul>\n<li>rezultatet financiare t\u00eb vitit paraardh\u00ebs dhe<\/li>\n<li>t\u00eb destinojn\u00eb fitimin pas tatimit,<\/li>\n<\/ul>\n<p>duke p\u00ebrcaktuar:<\/p>\n<ul>\n<li>l'ammontare delle riserve obbligatorie<\/li>\n<li>la quota da destinare agli investimenti o all'aumento di capitale e<\/li>\n<li>la quota che sar\u00e0 distribuita sotto forma di dividendo.<\/li>\n<\/ul>\n<p>Shoq\u00ebrit\u00eb tregtare dhe personat fizik\u00eb, duhet t\u00eb depozitojn\u00eb pran\u00eb administrat\u00ebs tatimore, jo m\u00eb von\u00eb se data 31 korrik e vitit kalendarik, vendimin e organit p\u00ebrgjegj\u00ebs\/vendimin e personit fizik, p\u00ebr miratimin e rezultatit dhe destinimin e fitimit pas tatimit.<br \/>\nTale obbligo sussiste anche qualora il risultato dell'esercizio sia negativo o pari a zero.<\/p>\n<p><strong>Attenzione:<\/strong> P\u00ebr paraqitjen me vones\u00eb t\u00eb k\u00ebtij vendimi zbatohet nj\u00eb gjob\u00eb prej 10 000 lek\u00eb p\u00ebr \u00e7do muaj vones\u00eb.<\/p>\n<p>La persona giuridica \u00e8 tenuta a dichiarare e versare all'amministrazione fiscale l'imposta sui dividendi dovuta entro e non oltre il 20 agosto dell'anno in cui vengono approvati i risultati, indipendentemente dal fatto che il dividendo sia stato distribuito.<\/p>","protected":false},"excerpt":{"rendered":"<p>Tatimit mbi fitimin i n\u00ebnshtrohen: Personat juridik\u00eb dhe ortak\u00ebrit\u00eb q\u00eb jan\u00eb regjistruar p\u00ebr TVSH-n\u00eb. Personat juridik\u00eb, si dhe ortak\u00ebrit\u00eb e tjera t\u00eb personave t\u00eb themeluara ose t\u00eb organizuara n\u00eb baz\u00eb t\u00eb nj\u00eb ligji t\u00eb huaj dhe q\u00eb ushtrojn\u00eb veprimtari n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb; \u00c7do person tjet\u00ebr, pavar\u00ebsisht nga statusi ose forma ligjore e [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":296,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47],"tags":[],"class_list":["post-1194","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6.1 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tatimi mbi t\u00eb ardhurat - 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\/tatimi-mbi-te-ardhurat-2\/\" \/>\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\" \/>\n<meta property=\"og:description\" content=\"Tatimit mbi fitimin i n\u00ebnshtrohen: Personat juridik\u00eb dhe ortak\u00ebrit\u00eb q\u00eb jan\u00eb regjistruar p\u00ebr TVSH-n\u00eb. 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