{"id":1216,"date":"2019-06-08T17:53:00","date_gmt":"2019-06-08T17:53:00","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=1216"},"modified":"2019-06-08T17:53:00","modified_gmt":"2019-06-08T17:53:00","slug":"deklarimi-dhe-pagesa","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/deklarimi-dhe-pagesa\/","title":{"rendered":"Dichiarazione e pagamento"},"content":{"rendered":"<div class=\"koka-content\">\n<h1>Informazioni generali<\/h1>\n<\/div>\n<div class=\"zhvillimi\">\n<div class=\"tekst\">\n<p><strong>Si veprohet p\u00ebr t\u00eb raportuar informacionin vjetor?<\/strong><br \/>\nMe krijimin e nj\u00eb sip\u00ebrmarrje lind edhe detyrimi p\u00ebr t\u00eb plot\u00ebsuar deklaratat sipas p\u00ebrgjegj\u00ebsive tatimore p\u00ebr t\u00eb cilat \u00ebsht\u00eb regjistruar tatimpaguesi (tatimi mbi fitimin, TVSH, sigurime shoq\u00ebrore dhe sh\u00ebndet\u00ebsore, tatimi mbi t\u00eb ardhurat nga pun\u00ebsimi si dhe tatime\/taksa t\u00eb tjera n\u00eb var\u00ebsi t\u00eb objektit t\u00eb aktivitetit t\u00eb sip\u00ebrmarrjes). Deklaratat hartohen sipas formular\u00ebve t\u00eb miratuar me udh\u00ebzim t\u00eb Ministrit t\u00eb Financave.<\/p>\n<p>Deklarata e t\u00eb ardhurave t\u00eb tatueshme plot\u00ebsohet dhe dor\u00ebzohet n\u00eb baza vjetore. \u00c7do tatimpagues p\u00ebrgatit deklarat\u00ebn vjetore t\u00eb t\u00eb ardhurave t\u00eb tatueshme dhe e paraqet at\u00eb pran\u00eb administrat\u00ebs tatimore brenda dat\u00ebs 31 Mars t\u00eb vitit pasardh\u00ebs, duke paraqitur n\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb Pasqyrat Financiare t\u00eb Shoq\u00ebris\u00eb, si dhe \u00e7do t\u00eb dh\u00ebn\u00eb tjet\u00ebr t\u00eb p\u00ebrcaktuar n\u00eb udh\u00ebzimin e Ministrit t\u00eb Financave n\u00eb zbatim t\u00eb Ligjit Nr. 8438, dat\u00eb 28.12.1998 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d i ndryshuar.<\/p>\n<p>K\u00ebto informacione jan\u00eb objekt i vet\u00ebdeklarimit, i cili duhet t\u00eb plot\u00ebsohet dhe paguhet nga tatimpaguesi n\u00eb llogarin\u00eb e organeve tatimore, n\u00eb \u00e7astin e paraqitjes s\u00eb deklarat\u00ebs vjetore t\u00eb t\u00eb ardhurave t\u00eb tatueshme. \u00c7do tatimpagues b\u00ebn vet\u00ebdeklarim t\u00eb shum\u00ebs s\u00eb detyrimit tatimor apo t\u00eb kontributit, pa pritur vler\u00ebsimin, njoftimin ose k\u00ebrkes\u00ebn nga administrata tatimore dhe e paguan tatimin n\u00eb llogarin\u00eb e organeve tatimore.<\/p>\n<p>Informacioni i p\u00ebrfshir\u00eb n\u00eb deklarat\u00ebn vjetore t\u00eb t\u00eb ardhurave t\u00eb tatueshme p\u00ebrmban t\u00eb dh\u00ebna p\u00ebr efekt t\u00eb llogaritjes s\u00eb t\u00eb ardhurave t\u00eb tatueshme (pasqyrat financiare).<br \/>\nBilanci \u00ebsht\u00eb nj\u00eb nga pasqyrat financiare q\u00eb tregon pozicionin financiar (aktivet, pasivet dhe kapitalin) e nj\u00eb nj\u00ebsie ekonomike raportuese n\u00eb nj\u00eb dat\u00eb t\u00eb caktuar.<\/p>\n<p>Pasqyra e t\u00eb ardhurave dhe shpenzimeve \u00ebsht\u00eb nj\u00eb tjet\u00ebr pasqyr\u00eb financiare q\u00eb tregon performanc\u00ebn ekonomike (t\u00eb ardhurat, shpenzimet dhe fitimin\/humbjen) e nj\u00eb nj\u00ebsie ekonomike raportuese gjat\u00eb nj\u00eb periudhe kontab\u00ebl. Pasqyra e fluksit monetar tregon fluksin e parave (ark\u00ebtimet dhe pagesat n\u00eb par\u00e0 dhe ekuivalentet e saj) t\u00eb nj\u00eb nj\u00ebsie ekonomike raportuese gjat\u00eb nj\u00eb periudhe kontab\u00ebl.<\/p>\n<p>Pasqyra e ndryshimeve n\u00eb kapitalin neto tregon ndryshimet n\u00eb kapitalin e nj\u00eb nj\u00ebsie ekonomike raportuese gjat\u00eb nj\u00eb periudhe kontab\u00ebl, etj. (n\u00eb p\u00ebrputhje me ligjin \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d).<\/p>\n<p>K\u00ebrkesa p\u00ebr informacion \u00ebsht\u00eb e gjer\u00eb dhe p\u00ebrmban \u00e7do informacion t\u00eb mundsh\u00ebm dhe t\u00eb nevojsh\u00ebm p\u00ebr t\u00eb b\u00ebr\u00eb nj\u00eb vler\u00ebsim tatimor t\u00eb tatimpaguesit si dhe t\u00eb tatimpaguesve t\u00eb lidhur me t\u00eb, \u00e7ka do t\u00eb sh\u00ebrbej\u00eb n\u00eb llogaritjen e t\u00eb ardhurave t\u00eb tatueshme p\u00ebr q\u00ebllime tatimore.<\/p>\n<p><strong>R\u00ebnd\u00ebsia mbi korrekt\u00ebsin\u00eb e raportimit<\/strong><br \/>\nP\u00ebr shkak t\u00eb rolit shum\u00eb t\u00eb r\u00ebnd\u00ebsish\u00ebm q\u00eb informacioni i raportuar ka p\u00ebr tatimpaguesin, por q\u00eb sjell efekte edhe p\u00ebr pal\u00ebt e treta, \u00ebsht\u00eb e r\u00ebnd\u00ebsishme q\u00eb t\u00eb gjitha informatat vjetore t\u00eb raportohen sakt\u00eb dhe n\u00eb koh\u00eb.<\/p>\n<p>Administrata Tatimore, n\u00ebp\u00ebrmjet deklaratave t\u00eb tatimpaguesve dhe gjith\u00eb mekanizmave t\u00eb tjer\u00eb ligjor\u00eb, merr informacione t\u00eb r\u00ebnd\u00ebsishme nga pal\u00ebt e treta, nga pun\u00ebdh\u00ebn\u00ebsit si dhe nga gjith\u00eb pal\u00ebt e tjera t\u00eb lidhura q\u00eb p\u00ebrmbushin detyrimin ligjor t\u00eb raportimit. Gjat\u00eb pun\u00ebs s\u00eb saj administrata tatimore analizon k\u00ebto informacione t\u00eb marra nga tatimpaguesit dhe nga pal\u00ebt e lidhura, duke konkluduar me nj\u00eb vler\u00ebsim tatimor.<\/p>\n<p><strong>Cili \u00ebsht\u00eb informacioni q\u00eb do duhet t\u00eb raportohet?<\/strong><\/p>\n<p>Tatimpaguesi v\u00eb n\u00eb dispozicion t\u00eb administrat\u00ebs tatimore librat, regjistrimet, informacionin, dokumentet e nevojshme p\u00ebr t\u00eb kryer llogaritjen e sakt\u00eb t\u00eb detyrimeve t\u00eb tyre tatimore.<br \/>\nMe k\u00ebrkes\u00ebn e administrat\u00ebs tatimore, tatimpaguesi jep shpjegime shtes\u00eb, me goj\u00eb ose me shkrim. Ky detyrim p\u00ebrfshin, por nuk kufizohet n\u00eb:<\/p>\n<ul>\n<li>plot\u00ebsimin, n\u00ebnshkrimin dhe kthimin e pyet\u00ebsor\u00ebve ose t\u00eb k\u00ebrkesave t\u00eb tjera me shkrim p\u00ebr informacione apo dokumente nga administrata tatimore, brenda 20 dit\u00ebve nga data e postimit t\u00eb k\u00ebrkes\u00ebs ose e d\u00ebrgimit elektronik t\u00eb tatimpaguesit;<\/li>\n<li>takimin me punonj\u00ebs t\u00eb administrat\u00ebs tatimore gjat\u00eb orarit t\u00eb pun\u00ebs, p\u00ebr t\u2019iu p\u00ebrgjigjur pyetjeve dhe p\u00ebr t\u00eb dh\u00ebn\u00eb informacion, sipas nenit 94 t\u00eb k\u00ebtij ligji.<\/li>\n<\/ul>\n<p>K\u00ebrkesa e administrat\u00ebs tatimore p\u00ebr shpjegime shtes\u00eb b\u00ebhet vet\u00ebm p\u00ebr informacione, t\u00eb lidhura me transaksionet tregtare t\u00eb tatimpaguesit, proceset ose procedurat teknike dhe me operacionet financiare nd\u00ebrmjet tatimpaguesit dhe pal\u00ebve t\u00eb treta.<\/p>\n<ul>\n<li>Agjenti i mbajtjes s\u00eb tatimit n\u00eb burim duhet t\u2019i jap\u00eb administrat\u00ebs tatimore informacion t\u00eb sakt\u00eb p\u00ebr deklaratat e tatimpaguesve n\u00eb dat\u00ebn q\u00eb i k\u00ebrkohet t\u00eb informoj\u00eb.<\/li>\n<\/ul>\n<p><strong>Detyrimi i t\u00eb tret\u00ebve p\u00ebr t\u00eb dh\u00ebn\u00eb informacion<\/strong><\/p>\n<ul>\n<li>Me k\u00ebrkes\u00ebn e administrat\u00ebs tatimore, pal\u00ebt e treta japin informacion, me shkrim ose me goj\u00eb, v\u00ebn\u00eb n\u00eb dispozicion librat dhe regjistrimet, si dhe informacion tjet\u00ebr p\u00ebr detyrimin tatimor t\u00eb nj\u00eb tatimpaguesi, me t\u00eb cilin ata kan\u00eb hyr\u00eb n\u00eb transaksione tregtare ose financiare. Ky detyrim p\u00ebrfshin, por nuk kufizohet n\u00eb:<\/li>\n<\/ul>\n<ul>\n<li>plot\u00ebsimin, n\u00ebnshkrimin dhe kthimin e pyet\u00ebsor\u00ebve me shkrim, ose t\u00eb k\u00ebrkesave t\u00eb tjera, me shkrim, p\u00ebr informacion ose dokumente, nga administrata tatimore, brenda 30 dit\u00ebve kalendarike nga data kur k\u00ebrkesa, d\u00ebrguar me post\u00eb ose n\u00eb m\u00ebnyr\u00eb elektronike, \u00ebsht\u00eb marr\u00eb ose vler\u00ebsohet t\u00eb jet\u00eb marr\u00eb prej pal\u00ebs s\u00eb tret\u00eb;<\/li>\n<li>takimin me punonj\u00ebsit e administrat\u00ebs tatimore gjat\u00eb orarit zyrtar t\u00eb pun\u00ebs n\u00eb mjediset e veprimtaris\u00eb ekonomike t\u00eb pal\u00ebs s\u00eb tret\u00eb ose n\u00eb zyrat e administrat\u00ebs tatimore, p\u00ebr t\u2019iu p\u00ebrgjigjur pyetjeve dhe p\u00ebr t\u00eb dh\u00ebn\u00eb informacion, n\u00eb baz\u00eb t\u00eb flet\u00ebthirrjes me shkrim.<\/li>\n<\/ul>\n<p><strong>Informacion lidhur me zbatimin e marr\u00ebveshjeve nd\u00ebrkomb\u00ebtare<\/strong><\/p>\n<ul>\n<li>Me k\u00ebrkes\u00eb t\u00eb administrat\u00ebs tatimore, p\u00ebr q\u00ebllim t\u00eb zbatimit t\u00eb marr\u00ebveshjeve nd\u00ebrkomb\u00ebtare p\u00ebr \u00e7\u00ebshtjet tatimore ose p\u00ebr q\u00ebllim t\u00eb marr\u00ebveshjeve nd\u00ebrkomb\u00ebtare, t\u00eb cilat parashikojn\u00eb asistenc\u00eb administrative n\u00eb \u00e7\u00ebshtjet tatimore, t\u00eb cilat jan\u00eb n\u00eb fuqi n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, \u00e7do person duhet t\u00eb jap\u00eb informacion n\u00eb p\u00ebrputhje me dispozitat e marr\u00ebveshjeve nd\u00ebrkomb\u00ebtare n\u00eb fush\u00ebn tatimore, p\u00ebrfshir\u00eb, por pa u kufizuar, n\u00eb informacionin e mbajtur nga banka dhe institucione t\u00eb tjera financiare.<\/li>\n<\/ul>\n<p><strong>Personat, t\u00eb cil\u00ebve u adresohet k\u00ebrkesa p\u00ebr t\u00eb dh\u00ebn\u00eb informacion<\/strong><\/p>\n<ul>\n<li>K\u00ebrkesa me shkrim p\u00ebr d\u00ebrgimin e informacionit u drejtohet:<br \/>\npersonave juridik\u00eb, p\u00ebr:<\/p>\n<ul>\n<li>dividend\u00ebt, q\u00eb u paguhen aksionar\u00ebve ose ortak\u00ebve;<\/li>\n<li>personat, me t\u00eb cil\u00ebt jan\u00eb duke kryer ose kan\u00eb kryer transaksione financiare apo tregtare;<\/li>\n<li>pagesat e b\u00ebra p\u00ebr n\u00ebnkontraktor\u00ebt apo n\u00eb pozicionin e n\u00ebnkontraktorit;<\/li>\n<li>debitor\u00ebt dhe kreditor\u00ebt;<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>bankave dhe institucioneve financiare, p\u00ebr:\n<ul>\n<li>pagesat e interesit;<\/li>\n<li>depozitat dhe detyrimet n\u00eb fund t\u00eb vitit;<\/li>\n<li>veprime t\u00eb tjera bankare;<\/li>\n<li>regjistrin elektronik t\u00eb llogaris\u00eb bankare, n\u00eb em\u00ebr t\u00eb tatimpaguesve, p\u00ebrfshir\u00eb emrin tregtar dhe numrin personal t\u00eb identifikimit;<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>shoq\u00ebrive komisionere ose fondeve t\u00eb investimeve kolektive, p\u00ebr transaksionet e titujve;<\/li>\n<li>agjent\u00ebve t\u00eb pasuris\u00eb s\u00eb paluajtshme, p\u00ebr veprimet ndaj klient\u00ebve;<\/li>\n<li>bler\u00ebsve ose shit\u00ebsve t\u00eb pasuris\u00eb s\u00eb paluajtshme, p\u00ebr p\u00ebrshkrimin dhe \u00e7mimin e pasuris\u00eb s\u00eb paluajtshme;<\/li>\n<li>noter\u00ebve, p\u00ebr veprime noteriale, p\u00ebr shitblerje t\u00eb pasurive, t\u00eb luajtshme apo t\u00eb paluajtshme, apo kontrata sip\u00ebrmarrjeje;<\/li>\n<li>personave juridik\u00eb, rezident\u00eb dhe jorezident\u00eb, p\u00ebr pagesat e b\u00ebra personave jorezident\u00eb;<\/li>\n<li>\u00a0institucioneve shtet\u00ebrore dhe n\u00ebpun\u00ebsve t\u00eb administrat\u00ebs shtet\u00ebrore;<\/li>\n<li>kontraktor\u00ebve t\u00eb tjer\u00eb t\u00eb tatimpaguesit;<\/li>\n<li>donator\u00ebve, organizatave nd\u00ebrkomb\u00ebtare, organizatave jofitimprur\u00ebse, vendase dhe t\u00eb huaja, p\u00ebr pages\u00ebn b\u00ebr\u00eb tatimpaguesve p\u00ebr furnizimin e mallrave dhe t\u00eb sh\u00ebrbimeve.<\/li>\n<\/ul>\n<p><em>Sqarim:<\/em><br \/>\nAdministrata tatimore mund t\u00eb k\u00ebrkoj\u00eb p\u00ebrdorimin nga tatimpaguesit t\u00eb formular\u00ebve t\u00eb ve\u00e7ant\u00eb, p\u00ebr dor\u00ebzimin e dokumentacionit, informacionit apo k\u00ebrkesave.<br \/>\nKur nuk k\u00ebrkohet formular, \u00e7do komunikim, i k\u00ebrkuar sipas legjislacionit tatimor, d\u00ebrgohet n\u00eb m\u00ebnyr\u00eb elektronike ose dor\u00ebzohet me shkrim, me p\u00ebrjashtim t\u00eb rasteve kur parashikohet ndryshe.<\/p>\n<p><em>Kujdes:<\/em><br \/>\nN\u00eb rast mosdh\u00ebnieje t\u00eb informacionit, aplikohen penalitete, sipas nenit 126 t\u00eb ligjit nr.9920 dat\u00eb 19.5.2008 \u201cP\u00ebr pro\u00e7edurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar.<\/p>\n<\/div>\n<\/div>\n<div class=\"koka-content\">\n<h1>Llojet e tatimeve p\u00ebr biznesin<\/h1>\n<\/div>\n<div class=\"zhvillimi\">\n<div class=\"tekst\">\n<p>Tatimi \u00ebsht\u00eb pagesa e detyrueshme dhe e pakthyeshme n\u00eb Buxhetin e Shtetit apo n\u00eb buxhetin e organeve t\u00eb qeverisjes vendore, e vendosur me ligj dhe q\u00eb nuk b\u00ebhet n\u00eb shk\u00ebmbim t\u00eb mallrave dhe sh\u00ebrbimeve t\u00eb caktuara.<\/p>\n<p>Taks\u00eb \u00ebsht\u00eb pagesa e detyrueshme dhe e pakthyeshme n\u00eb Buxhetin e Shtetit apo n\u00eb buxhetin e organeve t\u00eb qeverisjes vendore, e vendosur me ligj dhe q\u00eb paguhet nga \u00e7do person, q\u00eb ushtron nj\u00eb t\u00eb drejt\u00eb publike apo p\u00ebrfiton nj\u00eb sh\u00ebrbim publik n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/p>\n<p>1. Tatimet dhe taksat jan\u00eb komb\u00ebtare ose vendore.<\/p>\n<p><strong>N\u00eb tatimet dhe taksat komb\u00ebtare p\u00ebrfshihen:<\/strong><\/p>\n<ul>\n<li>tatimi mbi vler\u00ebn e shtuar;<\/li>\n<li>tatimi mbi t\u00eb ardhurat;<\/li>\n<li>tatimi p\u00ebr loj\u00ebrat e fatit, kazinot\u00eb dhe hipodromet;<\/li>\n<li>taksat dhe tarifat komb\u00ebtare;<\/li>\n<li>tatime t\u00eb tjera, t\u00eb cilat jan\u00eb p\u00ebrcaktuar t\u00eb tilla me ligj t\u00eb ve\u00e7ant\u00eb.<\/li>\n<\/ul>\n<p>2. Tatimet dhe taksat vendore p\u00ebrcaktohen n\u00eb ligjin p\u00ebr sistemin e taksave vendore.<\/p>\n<p>3. Kontributet e sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore p\u00ebrcaktohen n\u00eb ligjin p\u00ebr sigurimet shoq\u00ebrore dhe sh\u00ebndet\u00ebsore.<\/p>\n<\/div>\n<\/div>\n<div class=\"koka-content\">\n<h1>V\u00ebshtir\u00ebsit\u00eb financiare t\u00eb tatimpaguesve sip\u00ebrmarr\u00ebs<\/h1>\n<\/div>\n<div class=\"zhvillimi\">\n<div class=\"tekst\">\n<p>Aft\u00ebsia paguese n\u00eb rastin e sip\u00ebrmarrjeve mund t\u00eb kufizohet p\u00ebr nj\u00eb s\u00ebr\u00eb arsyesh, duke p\u00ebrfshir\u00eb probleme t\u00eb p\u00ebrkohshme tregtare si dhe ndryshimet n\u00eb sektorin ekonomik apo m\u00eb gjer\u00eb. Administrata Tatimore do t\u00eb shqyrtoj\u00eb rastet e tatimpaguesve ve\u00e7 e ve\u00e7, duke analizuar dhe p\u00ebrfshir\u00eb \u00e7do faktor ndikues n\u00eb historikun e tatimpaguesit, si dhe m\u00eb n\u00eb detaj p\u00ebr \u00e7do lloj tatimi t\u00eb papaguar. Kur nj\u00eb rrethan\u00eb financiare pengon tatimpaguesin p\u00ebr t\u00eb paguar n\u00eb afat detyrimet tatimore, ai mund t\u00eb lejohet t\u00eb lidh\u00eb n\u00eb \u00e7do koh\u00eb marr\u00ebveshje pages\u00eb me k\u00ebste. N\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb tatimpaguesi duhet t\u00eb v\u00ebrtetoj\u00eb q\u00eb \u00ebsht\u00eb n\u00eb kushtet e pamund\u00ebsis\u00eb financiare p\u00ebr t\u00eb paguar t\u00eb plot\u00eb detyrimin tatimor si dhe t\u00eb tregoj\u00eb q\u00eb pavar\u00ebsisht nga rrethanat financiare, ai \u00ebsht\u00eb n\u00eb gjendje t\u00eb p\u00ebrmbush\u00eb marr\u00ebveshjen. Administrata tatimore nuk mund t\u00eb lidh\u00eb nj\u00eb marr\u00ebveshje t\u00eb pages\u00ebs me k\u00ebste n\u00ebse ka filluar procedura e shitjes n\u00eb ankand t\u00eb pasurive t\u00eb konfiskuara p\u00ebr efekt t\u00eb atij detyrimi tatimor t\u00eb pashlyer. K\u00ebrkesa b\u00ebhet me shkrim dhe i drejtohet drejtorit t\u00eb drejtoris\u00eb rajonale apo drejtuesit t\u00eb nj\u00ebsis\u00eb s\u00eb ngjashme me t\u00eb n\u00eb drejtorin\u00eb rajonale ku \u00ebsht\u00eb i regjistruar tatimpaguesi.<\/p>\n<p>K\u00ebrkesa duhet t\u00eb b\u00ebhet brenda 15 dit\u00ebve nga data kur njoftimi i vler\u00ebsimit konsiderohet t\u00eb jet\u00eb marr\u00eb. Marr\u00ebveshja e pages\u00ebs me k\u00ebste b\u00ebhet me shkrim, brenda 10 dit\u00ebve kalendarike nga data e paraqitjes s\u00eb k\u00ebrkes\u00ebs dhe n\u00ebnshkruhet nga tatimpaguesi dhe drejtori i drejtoris\u00eb rajonale apo drejtuesi i nj\u00ebsis\u00eb s\u00eb ngjashme me t\u00eb. P\u00ebr t\u00eb n\u00ebnshkruar nj\u00eb marr\u00ebveshje t\u00eb pages\u00ebs me k\u00ebste tatimpaguesi detyrohet t\u00eb paguaj\u00eb menj\u00ebher\u00eb t\u00eb pakt\u00ebn 20% t\u00eb vler\u00ebs s\u00eb detyrimit p\u00ebr t\u00eb cilin lidhet marr\u00ebveshja.\u201d.<\/p>\n<p>Marr\u00ebveshja e pages\u00ebs me k\u00ebste lidhet p\u00ebr nj\u00eb periudh\u00eb q\u00eb fillon nga data e firmosjes deri n\u00eb fundin e vitit t\u00eb ardhsh\u00ebm kalendarik pas momentit t\u00eb hartimit t\u00eb marr\u00ebveshjes. Me n\u00ebnshkrimin e nj\u00eb marr\u00ebveshje p\u00ebr pages\u00eb me k\u00ebste t\u00eb nj\u00eb detyrimi tatimor vazhdon t\u00eb paguhet kamat\u00ebvones\u00eb p\u00ebr detyrimin tatimor, por nuk llogaritet gjob\u00eb p\u00ebr pages\u00eb t\u00eb vonuar.<\/p>\n<p>Drejtori i drejtoris\u00eb rajonale tatimore, kur k\u00ebrkesa e personit t\u00eb tatuesh\u00ebm \u00ebsht\u00eb e paargumentuar dhe e pajustifikuar nga rrethanat, mund ta refuzoj\u00eb k\u00ebrkes\u00ebn p\u00ebr marr\u00ebveshje pages\u00eb me k\u00ebste ose mund t\u00eb k\u00ebrkoj\u00eb garanci bankare para se t\u00eb hyj\u00eb n\u00eb nj\u00eb marr\u00ebveshje t\u00eb till\u00eb.<br \/>\nGarancia duhet t\u00eb jepet nga nj\u00ebra prej bankave, klient i s\u00eb cil\u00ebs \u00ebsht\u00eb personi i tatuesh\u00ebm q\u00eb k\u00ebrkon pages\u00ebn me k\u00ebste. N\u00eb k\u00ebt\u00eb rast banka q\u00eb l\u00ebshon garancin\u00eb b\u00ebhet garant p\u00ebr detyrimin e personit t\u00eb tatuesh\u00ebm.<\/p>\n<p>Pasi personi i tatuesh\u00ebm paraqet dokumentin e k\u00ebsaj garancie, drejtori i drejtoris\u00eb rajonale tatimore mund t\u00eb pranoj\u00eb t\u00eb n\u00ebnshkruaj\u00eb marr\u00ebveshjen e pages\u00ebs me k\u00ebste t\u00eb detyrimeve tatimore t\u00eb papaguara.<\/p>\n<p>Marr\u00ebveshja e pages\u00ebs me k\u00ebste mund t\u00eb zgjidhet nga administrata tatimore n\u00eb momentin m\u00eb t\u00eb par\u00eb q\u00eb personi i tatuesh\u00ebm nuk e respekton at\u00eb lidhur me rregullshm\u00ebrin\u00eb e pagesave si dhe kur ai nuk paguan detyrimet e tjera tatimore, q\u00eb lindin gjat\u00eb periudh\u00ebs s\u00eb mbuluar nga marr\u00ebveshja.<\/p>\n<p>N\u00eb k\u00ebt\u00eb rast, personi i tatuesh\u00ebm \u00ebsht\u00eb i detyruar t\u00eb paguaj\u00eb t\u00eb gjitha detyrimet tatimore t\u00eb papaguara q\u00eb mbulohen nga kjo marr\u00ebveshje, brenda 30 dit\u00ebve kalendarike nga data e marrjes s\u00eb vendimit t\u00eb zgjidhjes s\u00eb marr\u00ebveshjes. N\u00ebse k\u00ebto detyrime nuk paguhen, administrata tatimore mbledh detyrimet n\u00eb p\u00ebrputhje me dispozitat ligjore.<\/p>\n<\/div>\n<\/div>\n<div class=\"koka-content\">\n<h1>Detyrimet tatimore, t\u00eb paguara m\u00eb tep\u00ebr<\/h1>\n<\/div>\n<div class=\"zhvillimi\">\n<div class=\"tekst\">\n<p>Kur shuma e detyrimit tatimor t\u00eb paguar \u00ebsht\u00eb m\u00eb e madhe se shuma e tatimit t\u00eb vler\u00ebsuar n\u00eb njoftimin e vler\u00ebsimit tatimor apo n\u00eb deklarat\u00ebn tatimore, 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 personi i tatuesh\u00ebm. Nj\u00eb gj\u00eb e till\u00eb, behet n\u00eb m\u00ebnyr\u00eb automatike nga vet\u00eb administrata tatimore, brenda periudh\u00ebs s\u00eb par\u00eb vijuese tatimore q\u00eb vjen pas periudh\u00ebs n\u00eb t\u00eb cil\u00ebn personi i tatuesh\u00ebm rezulton me kredi tatimore. P\u00ebr tatimin mbi fitimin nj\u00eb gj\u00eb e till\u00eb, b\u00ebhet brenda muajit t\u00eb par\u00eb q\u00eb pason muajin n\u00eb t\u00eb cilin personi i tatuesh\u00ebm rezulton me kredi tatimore.<\/p>\n<p>Kur shuma e tepric\u00ebs s\u00eb kredis\u00eb tatimore \u00ebsht\u00eb m\u00eb e madhe se shuma e detyrimeve t\u00eb tjera tatimore t\u00eb papaguara t\u00eb personit t\u00eb tatuesh\u00ebm, diferenca e mbetur, sipas k\u00ebrkes\u00ebs me shkrim t\u00eb personit t\u00eb tatuesh\u00ebm, mund t\u00eb:<\/p>\n<ul>\n<li>Rimbursohet automatikisht p\u00ebr personin e tatuesh\u00ebm, brenda 30 dit\u00ebve kalendarike nga data e derdhjes s\u00eb shum\u00ebs s\u00eb paguar m\u00eb tep\u00ebr apo nga data e plot\u00ebsimit t\u00eb kushteve ligjore p\u00ebr rimbursim;<\/li>\n<li>Kalohet p\u00ebr llogari t\u00eb detyrimeve tatimore t\u00eb ardhshme t\u00eb tatimpaguesit.<\/li>\n<\/ul>\n<div class=\"koka-content\">\n<h1>Rimbursimi<\/h1>\n<\/div>\n<div class=\"zhvillimi\">\n<div class=\"tekst\">\n<p>Personat e tatuesh\u00ebm, t\u00eb regjistruar p\u00ebr TVSH-n\u00eb, q\u00eb rezultojn\u00eb me tepric\u00eb kreditore mbi 400.000 mij\u00eb lek\u00eb, kan\u00eb t\u00eb drejt\u00eb t\u00eb paraqesin k\u00ebrkes\u00ebn p\u00ebr rimbursimin e TVSH-s\u00eb pran\u00eb Drejtoris\u00eb s\u00eb Rimbursimit t\u00eb TVSH-s\u00eb n\u00eb Drejtorin\u00eb e P\u00ebrgjithshme t\u00eb Tatimeve. Kjo k\u00ebrkes\u00eb paraqitet sipas formularit t\u00eb miratuar \u201cK\u00ebrkes\u00eb p\u00ebr rimbursimin e TVSH-s\u00eb\u201d (online si dhe zyrtarisht pran\u00eb Drejtoris\u00eb s\u00eb Rimbursimit t\u00eb TVSH-s\u00eb n\u00eb Drejtorin\u00eb e P\u00ebrgjithshme t\u00eb Tatimeve).<\/p>\n<p>Drejtoria e Rimbursimit t\u00eb TVSH-s\u00eb n\u00eb Drejtorin\u00eb e P\u00ebrgjithshme t\u00eb Tatimeve, n\u00eb bashk\u00ebpunim me drejtorin\u00eb rajonale tatimore ku \u00ebsht\u00eb i regjistruar tatimpaguesi, verifikojn\u00eb situat\u00ebn tatimore t\u00eb tatimpaguesit dhe miratojn\u00eb tepric\u00ebn kreditore si t\u00eb rimbursueshme. N\u00ebse pas rezultateve t\u00eb kontrollit k\u00ebrkesa p\u00ebr rimbursim refuzohet t\u00ebr\u00ebsisht ose pjes\u00ebrisht, mbi refuzimin e k\u00ebrkes\u00ebs p\u00ebr rimbursim edhe n\u00ebse \u00ebsht\u00eb i pjessh\u00ebm, personi i tatuesh\u00ebm njoftohet nga drejtoria rajonale tatimore me nj\u00eb akt njoftim vler\u00ebsimi tatimor sipas p\u00ebrcaktimit t\u00eb Ligjit Nr. 9920, dat\u00eb 19.5.2008, \u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d.<\/p>\n<p>E drejta e tatimpaguesit p\u00ebr t\u00eb k\u00ebrkuar rimbursimin e tepric\u00ebs kreditore parashkruhet kur kan\u00eb kaluar 5 vjet nga data e dor\u00ebzimit t\u00eb deklarat\u00ebs tatimore, t\u00eb p\u00ebrcaktuar n\u00eb legjislacionin tatimor p\u00ebrkat\u00ebs.<\/p>\n<p><strong>I.<\/strong> Rimbursimi p\u00ebr tatimpaguesit jo-eksportues (kriteri ligjor q\u00eb duhet plot\u00ebsuar: TVSH e zbritshme m\u00eb e madhe se 400.000 lek\u00eb, e mbartur p\u00ebr tri periudha t\u00eb nj\u00ebpasnj\u00ebshme).<\/p>\n<p>Rimbursimi i TVSH-s\u00eb kryhet brenda 60 dit\u00ebve nga data e paraqitjes s\u00eb k\u00ebrkes\u00ebs n\u00ebp\u00ebrmjet sistemit t\u00eb Thesarit, n\u00eb baz\u00eb t\u00eb rregullave t\u00eb p\u00ebrcaktuara n\u00eb udh\u00ebzimin e Ministrit t\u00eb Financave. K\u00ebrkesa p\u00ebr rimbursim i n\u00ebnshtrohet procedur\u00ebs normale t\u00eb rimbursimit duke iu n\u00ebnshtruar analiz\u00ebs se riskut p\u00ebr rimbursim.<\/p>\n<p><strong>II.<\/strong> Rimbursimi p\u00ebr tatimpaguesit eksportues (kriteri ligjor q\u00eb duhet plot\u00ebsuar: TVSH e zbritshme m\u00eb e madhe se 400.000 lek\u00eb):<\/p>\n<p><strong>1.<\/strong> Tatimpaguesit eksportues ose personat e tatuesh\u00ebm q\u00eb rieksportojn\u00eb mallrat joshqiptare n\u00ebn regjimin e p\u00ebrpunimit aktiv n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, q\u00eb plot\u00ebsojn\u00eb k\u00ebto kushte:<\/p>\n<ul>\n<li>Vlera e eksporteve t\u00eb kryera n\u00eb periudh\u00ebn\/at tatimore, p\u00ebr t\u00eb cil\u00ebn\/at k\u00ebrkohet rimbursim, \u00ebsht\u00eb m\u00eb shum\u00eb se 70% e vler\u00ebs s\u00eb p\u00ebrgjithshme t\u00eb shitjeve, p\u00ebrfshir\u00eb eksportet;<\/li>\n<li>Kan\u00eb aktivitet eksportues mbi 1 vit;<\/li>\n<li>Paraqesin si dokument prove t\u00eb kryerjes s\u00eb eksportit deklarat\u00ebn doganore t\u00eb eksportit, l\u00ebshuar sipas legjislacionit doganor n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/li>\n<li>Nuk kan\u00eb detyrime t\u00eb papaguara t\u00eb kontributeve t\u00eb sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore.<\/li>\n<\/ul>\n<p>Rimbursohen automatikisht brenda 30 dit\u00ebve nga data e paraqitjes s\u00eb k\u00ebrkes\u00ebs p\u00ebr rimbursim t\u00eb TVSH-s\u00eb, si persona me risk zero.<\/p>\n<p><strong>2.<\/strong> Tatimpaguesit eksportues, vlera e eksporteve t\u00eb t\u00eb cil\u00ebve, t\u00eb kryera n\u00eb periudh\u00ebn\/at tatimore p\u00ebr t\u00eb cil\u00ebn\/at k\u00ebrkohet rimbursimi, p\u00ebrb\u00ebn m\u00eb shum\u00eb se 50% deri n\u00eb 70% t\u00eb vler\u00ebs s\u00eb p\u00ebrgjithshme t\u00eb shitjeve, p\u00ebrfshir\u00eb eksportet, rimbursohen brenda 30 dit\u00ebve nga data e paraqitjes s\u00eb k\u00ebrkes\u00ebs p\u00ebr rimbursim t\u00eb TVSH-s\u00eb, duke iu n\u00ebnshtruar m\u00eb par\u00eb procedur\u00ebs s\u00eb analiz\u00ebs s\u00eb riskut. Nga analiza e riskut mund t\u00eb rezultoj\u00eb q\u00eb tatimpaguesi duhet t\u2019i n\u00ebnshtrohet procesit t\u00eb kontrollit tatimor. Megjithat\u00eb, e gjith\u00eb procedura, p\u00ebrfshir\u00eb edhe kontrollin, p\u00ebrfundon brenda 30 dit\u00ebve nga data e paraqitjes s\u00eb k\u00ebrkes\u00ebs. N\u00eb t\u00eb kund\u00ebrt, brenda afatit 30-ditor nga data e paraqitjes s\u00eb k\u00ebrkes\u00ebs p\u00ebr rimbursim kryhet rimbursimi i TVSH-s\u00eb n\u00ebp\u00ebrmjet sistemit t\u00eb Thesarit.<\/p>\n<p><strong>3.<\/strong> T\u00eb gjith\u00eb personat e tjer\u00eb t\u00eb tatuesh\u00ebm q\u00eb kryejn\u00eb eksporte, por nuk klasifikohen n\u00eb pikat 1 dhe 2 si m\u00eb sip\u00ebr, rimbursohen brenda 60 dit\u00ebve nga data e paraqitjes s\u00eb k\u00ebrkes\u00ebs p\u00ebr rimbursim duke iu n\u00ebnshtruar procedur\u00ebs s\u00eb analiz\u00ebs s\u00eb riskut.<\/p>\n<p>N\u00eb rast t\u00eb mosrimbursimit t\u00eb shum\u00ebs s\u00eb miratuar p\u00ebr rimbursim, personit t\u00eb tatuesh\u00ebm i lind e drejta e mospages\u00ebs s\u00eb detyrimeve t\u00eb tjera tatimore n\u00eb mas\u00ebn e TVSH-s\u00eb s\u00eb pretenduar p\u00ebr rimbursim.<\/p>\n<p>N\u00ebse nj\u00eb rimbursim, i cili duhej kryer nga administrata tatimore, nuk kryhet brenda afateve t\u00eb m\u00ebsip\u00ebrme, administrata tatimore paguan kamat\u00ebvones\u00eb p\u00ebr shum\u00ebn e paguar m\u00eb tep\u00ebr, si m\u00eb posht\u00eb:<\/p>\n<ul>\n<li>kur nj\u00eb shum\u00eb e paguar m\u00eb tep\u00ebr kreditohet kundrejt nj\u00eb detyrimi tatimor tjet\u00ebr, kamat\u00ebvonesa paguhet duke filluar nga data e pages\u00ebs m\u00eb tep\u00ebr deri n\u00eb afatin e pages\u00ebs s\u00eb tatimit, kundrejt t\u00eb cilit b\u00ebhet kreditimi;<\/li>\n<li>kur nj\u00eb shum\u00eb e paguar m\u00eb tep\u00ebr rimbursohet, kamat\u00ebvonesa paguhet p\u00ebr periudh\u00ebn nga 30 dit\u00eb pas b\u00ebrjes s\u00eb pages\u00ebs m\u00eb tep\u00ebr deri n\u00eb kryerjen e rimbursimit.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"koka-content\">\n<h1>\u00c7far\u00eb duhet t\u00eb kemi parasysh p\u00ebr t\u00eb b\u00ebr\u00eb nj\u00eb apelim tatimor?<\/h1>\n<\/div>\n<div class=\"zhvillimi\">\n<div class=\"tekst\">\n<p><strong>Ku mund t\u00eb ankohemi p\u00ebr veprime t\u00eb administrat\u00ebs tatimore q\u00eb i konsiderojm\u00eb t\u00eb padrejta?<br \/>\n<\/strong>Ankimi b\u00ebhet vet\u00ebm n\u00eb Drejtorin\u00eb e Apelimit Tatimor e cila q\u00eb nga 1 Janari vitit 2017, \u00ebsht\u00eb pjes\u00eb e struktur\u00ebs s\u00eb Ministris\u00eb s\u00eb Financave dhe Ekonomis\u00eb.<\/p>\n<p><strong>\u00c7far\u00eb rregullash ka p\u00ebr t\u00eb b\u00ebr\u00eb nj\u00eb ankim:<\/strong><\/p>\n<ol>\n<li>Duhet t\u00eb kesh nj\u00eb dokument (t\u00eb d\u00ebrguar nga administrata tatimore) i cili prek interesat e tatimpaguesit (lexo m\u00eb posht\u00eb se \u00e7\u2019mund t\u00eb jet\u00eb ky dokument).<\/li>\n<li>T\u00eb ankohesh brenda 1 muaji nga marrja dijeni p\u00ebr aktin administrativ q\u00eb t\u00eb ka d\u00ebrguar administrata tatimore.<\/li>\n<li>Brenda k\u00ebtij muaji duhet t\u00eb paguash ose t\u00eb vendos\u00ebsh garanci bankare p\u00ebr detyrimet q\u00eb p\u00ebrmban njoftimi i vler\u00ebsimit s\u00eb bashku me kamat\u00ebvonesat deri n\u00eb dat\u00ebn e pages\u00ebs. Gjobat, as nuk parapaguhen e as vihet garanci.<\/li>\n<\/ol>\n<p>Kujdes: Pa k\u00ebto dokumenta, Drejtoria e Apelimit e refuzon ankimin.<\/p>\n<p><strong>P\u00ebrse mund t\u00eb ankohemi:<\/strong><\/p>\n<ul>\n<li>P\u00ebr \u00e7do \u201cNjoftim-vler\u00ebsimi p\u00ebr detyrimet tatimore\u201d q\u00eb ju ka d\u00ebrguar administrata tatimore dhe ju me gjykoni t\u00eb padrejt\u00eb.<\/li>\n<li>\u00c7do akt tjet\u00ebr administrativ q\u00eb ndikon detyrimin tatimor t\u00eb tatimpaguesit, p\u00ebrfshir\u00eb edhe k\u00ebrkes\u00ebn p\u00ebr kompensim.<\/li>\n<li>\u00c7do akt q\u00eb ndikon n\u00eb k\u00ebrkes\u00ebn p\u00ebr rimbursim t\u00eb tatimpaguesit.<\/li>\n<li>\u00c7do akt q\u00eb ndikon n\u00eb k\u00ebrkes\u00ebn e tatimpaguesit p\u00ebr leht\u00ebsim tatimor.<\/li>\n<li>Mund t\u00eb ankimohen gabimet e b\u00ebra nga administrata n\u00eb llogaritjen e p\u00ebrqindjes s\u00eb kamat\u00ebvones\u00ebs.<\/li>\n<li>Vendosjen ose gabimet n\u00eb llogaritjen e shumave dhe llojeve t\u00eb ndryshme t\u00eb gjobave.<\/li>\n<li>Ankimi mund t\u00eb b\u00ebhet edhe kund\u00ebr nj\u00eb mosveprimi, t\u00eb administrat\u00ebs tatimore q\u00eb ndikon n\u00eb detyrimin tatimor t\u00eb tatimpaguesit.<\/li>\n<\/ul>\n<p>Kujdes,\u00a0nuk mund t\u00eb ankimohen masat administrative q\u00eb kan\u00eb t\u00eb b\u00ebjn\u00eb me masat e mbledhjes me forc\u00eb t\u00eb detyrimeve tatimore si urdh\u00ebr bllokimi i llogarive bankare; njoftim dhe k\u00ebrkes\u00eb p\u00ebr t\u00eb paguar; njoftimi p\u00ebr pal\u00eb t\u00eb treta dhe aktet administrative q\u00eb lidhen me konfiskimin e mallrave.<\/p>\n<p><strong>\u00c7\u2019dokumenta duhen d\u00ebrguar n\u00eb Drejtorin\u00eb e Apelimit p\u00ebr ankimin:<\/strong><\/p>\n<ol>\n<li>K\u00ebrkes\u00ebn me shkrim ku t\u00eb p\u00ebrshkruaj\u00eb pretendimet e tij. N\u00eb k\u00ebt\u00eb k\u00ebrkes\u00eb duhet t\u00eb sh\u00ebnohen emri dhe adresa e tatimpaguesit; numri i regjistrimit t\u00eb tatimpaguesit (NIPT-i) dhe n\u00eb mbyllje t\u00eb saj e n\u00ebnshkruan.<\/li>\n<li>Aktin administrativ t\u00eb nxjerr\u00eb nga administrata tatimore.<\/li>\n<li>V\u00ebrtetimin e pages\u00ebs s\u00eb detyrimit dhe kamat\u00ebvonesave (urdh\u00ebr-pagese i kaluar n\u00eb bank\u00eb). N\u00eb munges\u00eb t\u00eb pages\u00ebs, garanci bankare ku t\u00eb p\u00ebrfshihen detyrimet+ kamat\u00ebvonesat.<\/li>\n<li>Informacione n\u00eb mb\u00ebshtetje t\u00eb ankimit si raporte kontrolli, proces-verbale, akte-konstatimi etj.<\/li>\n<li>\u00c7do dokument tjet\u00ebr q\u00eb ankimuesi e \u00e7mon t\u00eb r\u00ebnd\u00ebsishme se ndihmon zgjidhjen e drejt\u00eb t\u00eb \u00e7\u00ebshtjes.<\/li>\n<\/ol>\n<p><strong>Si d\u00ebrgohet ankimi n\u00eb Drejtorin\u00eb e Apelimit?<br \/>\n<\/strong>Ankimi mund te dor\u00ebzohet dorazi ose d\u00ebrgohet me post\u00eb rekomande. Dat\u00eb e marrjes se ankimimit nga Drejtoria e Apelimit Tatimor konsiderohet data e protokollimit n\u00eb p\u00ebr ankimet e dor\u00ebzuara dorazi dhe data e dor\u00ebzimit n\u00eb post\u00eb kur ankimi b\u00ebhet n\u00ebp\u00ebrmjet post\u00ebs.<\/p>\n<p>Kujdes! Tatimpaguesi, n\u00eb dokumentat q\u00eb dor\u00ebzon p\u00ebr ankim, duhet t\u00eb v\u00ebrtetoj\u00eb dat\u00ebn e marrjes s\u00eb aktit administrativ, objekt ankimi. Si prov\u00eb, mund t\u00eb sh\u00ebrbej\u00eb kopja e zarfit n\u00ebp\u00ebrmjet t\u00eb cilit \u00ebsht\u00eb d\u00ebrguar ankimi pran\u00eb tatimpaguesit, kopja e regjistrimit t\u00eb dor\u00ebzimit t\u00eb objekteve postare nga zyra postare etj.<\/p>\n<p><strong>Disa \u00e7\u00ebshtje q\u00eb duhen mbajtur parasysh gjat\u00eb apelimit:<\/strong><\/p>\n<ol>\n<li>Drejtoria e Apelimit gjat\u00eb shqyrtimit mund t\u00eb k\u00ebrkoj\u00eb dokument shtes\u00eb dhe tatimpaguesi \u00ebsht\u00eb i detyruar t\u2019i p\u00ebrgjigjet k\u00ebrkes\u00ebs.<\/li>\n<li>Barra e prov\u00ebs p\u00ebr t\u00eb v\u00ebrtetuar t\u00eb kund\u00ebrt\u00ebn e vler\u00ebsimit t\u00eb administrat\u00ebs tatimore i takon tatimpaguesit.<\/li>\n<li>N\u00eb rast se tatimpaguesi e ka humbur afatin e ankimit, ai duhet t\u00eb argumentoj\u00eb dhe provoj\u00eb me dokumentacionin e nevojsh\u00ebm se humbja e afatit t\u00eb ankimit nuk \u00ebsht\u00eb p\u00ebr faj t\u00eb tij.<\/li>\n<li>Mbas rivendosjes n\u00eb afat, ankimi duhet b\u00ebr\u00eb mbas 15 dit\u00ebsh e jo pas 1 muaji sikurse ishte pa e humbur k\u00ebt\u00eb afat.<\/li>\n<li>N\u00eb rast se tatimpaguesi ka d\u00ebshir\u00eb t\u00eb d\u00ebgjohet edhe me goj\u00eb, ai mund ta k\u00ebrkoj\u00eb k\u00ebt\u00eb n\u00eb ankimin e vet.<\/li>\n<\/ol>\n<p><strong>Ku mund ta lexojm\u00eb m\u00eb holl\u00ebsisht baz\u00ebn ligjore t\u00eb ankimit?<\/strong><\/p>\n<ul>\n<li>Ligji 9920 dat\u00eb 19.05.2008 \u201cP\u00ebr Procedurat Tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d nga neni 106 deri tek neni 110.<\/li>\n<li>Udh\u00ebzimi i Ministrit t\u00eb Financave nr. 24 dat\u00eb 02.09.2008 \u201cP\u00ebr Procedurat Tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d nga paragrafi 106 deri tek paragrafi 110.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p>Fonte: <a href=\"https:\/\/www.tatime.gov.al\/c\/4\/106\/122\/apelimi-tatimor\">Direzione Generale delle Imposte.<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Informacion i p\u00ebrgjithsh\u00ebm Si veprohet p\u00ebr t\u00eb raportuar informacionin vjetor? Me krijimin e nj\u00eb sip\u00ebrmarrje lind edhe detyrimi p\u00ebr t\u00eb plot\u00ebsuar deklaratat sipas p\u00ebrgjegj\u00ebsive tatimore p\u00ebr t\u00eb cilat \u00ebsht\u00eb regjistruar tatimpaguesi (tatimi mbi fitimin, TVSH, sigurime shoq\u00ebrore dhe sh\u00ebndet\u00ebsore, tatimi mbi t\u00eb ardhurat nga pun\u00ebsimi si dhe tatime\/taksa t\u00eb tjera n\u00eb var\u00ebsi t\u00eb objektit t\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":[100],"tags":[88,69],"class_list":["post-1216","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","tag-procedura","tag-tatime"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Deklarimi dhe pagesa - 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\/deklarimi-dhe-pagesa\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Deklarimi dhe pagesa - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Informacion i p\u00ebrgjithsh\u00ebm Si veprohet p\u00ebr t\u00eb raportuar informacionin vjetor? 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