{"id":1212,"date":"2019-06-08T17:46:42","date_gmt":"2019-06-08T17:46:42","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=1212"},"modified":"2019-06-08T17:46:42","modified_gmt":"2019-06-08T17:46:42","slug":"imposta-nazionale","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/taksa-kombetare\/","title":{"rendered":"Imposta nazionale"},"content":{"rendered":"
\n

P\u00ebrcaktimi i llojeve t\u00eb taksave dhe tarifave komb\u00ebtare q\u00eb zbatohen n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, niveli i taksave komb\u00ebtare, procedurat e llogaritjes, t\u00eb ark\u00ebtimit dhe transferimit n\u00eb Buxhetin e Shtetit ose n\u00eb buxhetin e nj\u00ebsive t\u00eb qeverisjes vendore t\u00eb taksave dhe tarifave komb\u00ebtare, si dhe detyrimet q\u00eb kan\u00eb agjent\u00ebt e taksave dhe tarifave komb\u00ebtare, b\u00ebhen me Ligjin Nr. 9975, dat\u00eb 28.7.2008 \u201cP\u00ebr Taksat Komb\u00ebtare n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar.<\/p>\n

\u201cPer "imposta" si intende il versamento obbligatorio e non rimborsabile al bilancio dello Stato effettuato da qualsiasi persona, o tramite un soggetto che esercita un diritto pubblico o usufruisce di un servizio pubblico, all'interno del territorio della Repubblica di Albania.<\/p>\n

\u201cPer \u201dtassa\u00bb si intende un pagamento che un soggetto, sia esso una persona fisica o giuridica, effettua direttamente o tramite un intermediario all'amministrazione fiscale centrale. Il pagamento viene effettuato in cambio di un servizio specifico ricevuto, di un bene pubblico specifico utilizzato o di un diritto concesso.<\/p>\n

Le imposte nazionali sono:<\/strong><\/p>\n

    \n
  1. Tassa portuale;<\/li>\n
  2. Imposta sulle vendite della benzina;<\/li>\n
  3. Imposta sui veicoli da trasporto usati;<\/li>\n
  4. Imposta sulle royalties minerarie;<\/li>\n
  5. Imposta di bollo e spese postali;<\/li>\n
  6. Tassa sul carbonio sulla benzina;<\/li>\n
  7. Tassa per l'esercizio dell'attivit\u00e0 di pesca;<\/li>\n
  8. Imposta sugli imballaggi;<\/li>\n
  9. Imposta sul diritto di utilizzo dei terreni demaniali in uso;<\/li>\n
  10. Imposta sui premi contabilizzati, ad eccezione dei premi assicurativi relativi a prodotti vita, assicurazioni sanitarie di viaggio e Green Card;<\/li>\n
  11. Tassa di immatricolazione iniziale e tassa annuale per i veicoli di lusso.<\/li>\n<\/ol>\n

    Sipas llojit t\u00eb taksave komb\u00ebtare, agjent\u00ebt q\u00eb ngarkohen me vjeljen e tyre jan\u00eb:<\/strong><\/p>\n

      \n
    1. Per quanto riguarda i diritti portuali, la Capitaneria di Porto, che riscuote tali diritti direttamente o tramite enti marittimi, statali o privati;<\/li>\n
    2. La Direzione Generale delle Dogane, tramite i propri uffici doganali distrettuali, \u00e8 responsabile dell'imposta sul fatturato relativa alla benzina e al gasolio importati, mentre la Direzione Generale delle Imposte, tramite le proprie sedi, \u00e8 responsabile dell'imposta sul fatturato relativa alla benzina e al gasolio di produzione nazionale.;<\/li>\n
    3. La tassa annuale sui veicoli usati viene riscossa dalla Direzione Generale dei Servizi di Trasporto Stradale.;<\/li>\n
    4. Per quanto riguarda l'imposta sulle royalties minerarie, le autorit\u00e0 doganali e fiscali;<\/li>\n
    5. Per l'imposta sui trasferimenti immobiliari e l'imposta di bollo, gli uffici di stato civile;<\/li>\n
    6. La Direzione Generale delle Dogane, tramite i propri uffici doganali distrettuali, \u00e8 incaricata della riscossione dell'imposta sul carbonio su benzina, gasolio, carbone, olio combustibile, olio solare, olio combustibile e coke di petrolio importati, nonch\u00e9 la Direzione Generale delle Imposte, tramite le sue sedi, per benzina, gasolio, carbone, olio combustibile, olio solare, olio combustibile e coke di petrolio prodotti sul territorio nazionale, in base ai quantitativi prodotti;<\/li>\n
    7. La Direzione della politica della pesca e le sue sedi distrettuali sono responsabili della tassa sulle attivit\u00e0 di pesca.;<\/li>\n
    8. L'imposta sugli imballaggi monouso in plastica e vetro viene applicata come segue:
      \nDrejtoria e P\u00ebrgjithshme e Doganave<\/strong>, n\u00ebp\u00ebrmjet deg\u00ebve t\u00eb saj doganore, p\u00ebr vjeljen e k\u00ebsaj takse n\u00eb import;
      \nDirezione Generale delle Imposte<\/strong>, n\u00ebp\u00ebrmjet drejtorive t\u00eb saj rajonale, p\u00ebr vjeljen e k\u00ebsaj takse p\u00ebr prodhimin vendas;
      \nDirezione Generale delle Imposte<\/strong>, n\u00ebp\u00ebrmjet drejtorive t\u00eb saj rajonale, ngarkohet me mbledhjen e taks\u00ebs mbi t\u00eb drejt\u00ebn e p\u00ebrdorimit t\u00eb truallit shtet\u00ebror.<\/li>\n
    9. Le compagnie di assicurazione autorizzate dall'Autorit\u00e0 di vigilanza finanziaria (AMF) sono incaricate di riscuotere l'imposta sui premi incassati.<\/li>\n
    10. La Direzione Generale dei Servizi di Trasporto Stradale riscuote la tassa di immatricolazione iniziale e la tassa annuale per i veicoli di lusso.<\/li>\n<\/ol>\n

      Fonte: Direzione Generale delle Imposte.<\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

      P\u00ebrcaktimi i llojeve t\u00eb taksave dhe tarifave komb\u00ebtare q\u00eb zbatohen n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, niveli i taksave komb\u00ebtare, procedurat e llogaritjes, t\u00eb ark\u00ebtimit dhe transferimit n\u00eb Buxhetin e Shtetit ose n\u00eb buxhetin e nj\u00ebsive t\u00eb qeverisjes vendore t\u00eb taksave dhe tarifave komb\u00ebtare, si dhe detyrimet q\u00eb kan\u00eb agjent\u00ebt e taksave dhe tarifave komb\u00ebtare, b\u00ebhen me […]<\/p>\n","protected":false},"author":1,"featured_media":982,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[97],"class_list":["post-1212","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","tag-taksat-kombetare"],"yoast_head":"\nTaksa komb\u00ebtare - 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\/imposta-nazionale\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taksa komb\u00ebtare\" \/>\n<meta property=\"og:description\" content=\"P\u00ebrcaktimi i llojeve t\u00eb taksave dhe tarifave komb\u00ebtare q\u00eb zbatohen n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, niveli i taksave komb\u00ebtare, procedurat e llogaritjes, t\u00eb ark\u00ebtimit dhe transferimit n\u00eb Buxhetin e Shtetit ose n\u00eb buxhetin e nj\u00ebsive t\u00eb qeverisjes vendore t\u00eb taksave dhe tarifave komb\u00ebtare, si dhe detyrimet q\u00eb kan\u00eb agjent\u00ebt e taksave dhe tarifave komb\u00ebtare, b\u00ebhen me […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alprofitconsult.al\/it\/imposta-nazionale\/\" \/>\n<meta property=\"og:site_name\" content=\"AlProfit Consult\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:published_time\" content=\"2019-06-08T17:46:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2018\/11\/650-0-1ac3407dd0725376582088c70fccb2b0.png\" \/>\n\t<meta property=\"og:image:width\" content=\"650\" \/>\n\t<meta property=\"og:image:height\" content=\"378\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@AlProfitConsult\" \/>\n<meta name=\"twitter:site\" content=\"@AlProfitConsult\" \/>\n<meta name=\"twitter:label1\" content=\"Scritto da\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minuti\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/taksa-kombetare\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/taksa-kombetare\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/#\\\/schema\\\/person\\\/6b9ac6ae1535adaed60182dcc6afd3ce\"},\"headline\":\"Taksa komb\u00ebtare\",\"datePublished\":\"2019-06-08T17:46:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/taksa-kombetare\\\/\"},\"wordCount\":677,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/taksa-kombetare\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/alprofitconsult.al\\\/wp-content\\\/uploads\\\/2018\\\/11\\\/650-0-1ac3407dd0725376582088c70fccb2b0.png\",\"keywords\":[\"Taksat Komb\u00ebtare\"],\"articleSection\":[\"Tatime\"],\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/taksa-kombetare\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/taksa-kombetare\\\/\",\"url\":\"https:\\\/\\\/alprofitconsult.al\\\/en\\\/taksa-kombetare\\\/\",\"name\":\"Taksa komb\u00ebtare - 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