{"id":14166,"date":"2022-04-10T12:26:04","date_gmt":"2022-04-10T12:26:04","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=14166"},"modified":"2022-04-16T22:10:04","modified_gmt":"2022-04-16T22:10:04","slug":"video-udhezim-per-menyren-e-plotesimit-te-deklarates-individuale-vjetore-te-te-ardhurave-diva-2","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/video-udhezim-per-menyren-e-plotesimit-te-deklarates-individuale-vjetore-te-te-ardhurave-diva-2\/","title":{"rendered":"[Video] Udh\u00ebzim p\u00ebr m\u00ebnyr\u00ebn e plot\u00ebsimit t\u00eb \u201cDeklarat\u00ebs Individuale Vjetore t\u00eb t\u00eb Ardhurave\u201d DIVA."},"content":{"rendered":"<h1 class=\"wp-block-heading\">Deklarimi<\/h1>\n\n\n\n<p>Tatimi mbi t\u00eb ardhurat personale, llogaritet mbi t\u00eb ardhurat e individ\u00ebve, t\u00eb cil\u00ebt jan\u00eb t\u00eb detyruar me ligj t\u2019i deklarojn\u00eb ato.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Deklarimi i detyruar.<\/h3>\n\n\n\n<p><strong>Individ\u00ebt rezident\u00eb<\/strong>, q\u00eb realizojn\u00eb t\u00eb ardhura t\u00eb tatueshme n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb dhe jasht\u00eb saj, dor\u00ebzojn\u00eb deklarat\u00ebn vjetore t\u00eb t\u00eb ardhurave pran\u00eb administrat\u00ebs tatimore qendrore.<\/p>\n\n\n\n<figure class=\"wp-block-pullquote is-style-default\"><blockquote><p>Individ\u00ebt rezident\u00eb, detyrohen t\u00eb plot\u00ebsojn\u00eb dhe t\u00eb dor\u00ebzojn\u00eb Deklarat\u00ebn Individuale Vjetore t\u00eb t\u00eb Ardhurave, n\u00eb qoft\u00eb se ato realizojn\u00eb t\u00eb ardhura bruto vjetore nga t\u00eb gjitha burimet(brenda dhe jasht\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb), n\u00eb shum\u00ebn e p\u00ebrgjithshme mbi 2 000 000 (dy milion\u00eb) lek\u00eb.<\/p><\/blockquote><\/figure>\n\n\n\n<p>N\u00ebse individ\u00ebt rezident\u00eb, realizojn\u00eb t\u00eb ardhura bruto vjetore nga t\u00eb gjitha burimet, brenda dhe jasht\u00eb Shqip\u00ebris\u00eb, n\u00eb shum\u00ebn m\u00eb pak se 2 milion\u00eb lek\u00eb, nuk kan\u00eb detyrim p\u00ebr plot\u00ebsimin dhe dor\u00ebzimin e Deklarat\u00ebs Individuale Vjetore t\u00eb t\u00eb Ardhurave. <\/p>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>Ky p\u00ebrjashtim nuk zbatohet p\u00ebr individ\u00ebt, t\u00eb cil\u00ebt jan\u00eb t\u00eb pun\u00ebsuar n\u00eb m\u00eb shum\u00eb se nj\u00eb pun\u00ebdh\u00ebn\u00ebs, pavar\u00ebsisht se totali i t\u00eb ardhurave t\u00eb tyre bruto vjetore \u00ebsht\u00eb n\u00ebn 2.000.000 (dy milion\u00eb) lek\u00eb. <\/p><\/blockquote><\/figure>\n\n\n\n<p>K\u00ebta individ\u00eb deklarojn\u00eb n\u00eb deklarat\u00ebn e tyre vjetore t\u00eb t\u00eb ardhurave, n\u00eb nj\u00eb shum\u00eb t\u00eb vetme, t\u00eb gjitha t\u00eb ardhurat e siguruara nga pun\u00ebsimi, llogarisin shum\u00ebn totale t\u00eb detyrimit tatimor mbi pagat, zbresin, kur \u00ebsht\u00eb rasti, tatimin e mbajtur nga pun\u00ebdh\u00ebn\u00ebsi dhe p\u00ebrcaktojn\u00eb shum\u00ebn e detyrimit tatimor q\u00eb duhet t\u00eb paguajn\u00eb p\u00ebr buxhetin e shtetit.<\/p>\n\n\n\n<p><strong>Individ\u00ebt jorezident\u00eb<\/strong>, q\u00eb realizojn\u00eb t\u00eb ardhura t\u00eb tatueshme me burim n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb,dor\u00ebzojn\u00eb deklarat\u00ebn vjetore t\u00eb t\u00eb ardhurave, pran\u00eb administrat\u00ebs tatimore qendrore.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Individ\u00ebt jorezident\u00eb, detyrohen t\u00eb plot\u00ebsojn\u00eb dhe t\u00eb dor\u00ebzojn\u00eb Deklarat\u00ebn Individuale Vjetore t\u00eb t\u00eb Ardhurave, n\u00eb qoft\u00eb se ato realizojn\u00eb t\u00eb ardhura bruto vjetore me burim n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, n\u00eb shum\u00ebn e p\u00ebrgjithshme mbi 2 000 000 (dy milion\u00eb) lek\u00eb.<\/p><\/blockquote>\n\n\n\n<p>N\u00ebse individ\u00ebt jorezident\u00eb, realizojn\u00eb t\u00eb ardhura bruto vjetore me burim brenda territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, n\u00eb shum\u00ebn m\u00eb pak se 2 000 000 (dy milion\u00eb) lek\u00eb, nuk kan\u00eb detyrim, p\u00ebr plot\u00ebsimin dhe dor\u00ebzimin e Deklarat\u00ebs Individuale Vjetore t\u00eb t\u00eb Ardhurave. Ky p\u00ebrjashtim nuk zbatohet p\u00ebr individ\u00ebt, t\u00eb cil\u00ebt jan\u00eb t\u00eb pun\u00ebsuar n\u00eb m\u00eb shum\u00eb se nj\u00eb pun\u00ebdh\u00ebn\u00ebs, pavar\u00ebsisht se totali i t\u00eb ardhurave t\u00eb tyre bruto vjetore \u00ebsht\u00eb n\u00ebn 2.000.000 (dy milion\u00eb) lek\u00eb. K\u00ebta individ\u00eb deklarojn\u00eb n\u00eb deklarat\u00ebn e tyre vjetore t\u00eb t\u00eb ardhurave, n\u00eb nj\u00eb shum\u00eb t\u00eb vetme, t\u00eb gjitha t\u00eb ardhurat e siguruara nga pun\u00ebsimi, llogarisin shum\u00ebn totale t\u00eb detyrimit tatimor mbi pagat, zbresin, kur \u00ebsht\u00eb rasti, tatimin e mbajtur nga pun\u00ebdh\u00ebn\u00ebsi dhe p\u00ebrcaktojn\u00eb shum\u00ebn e detyrimit tatimor q\u00eb duhet t\u00eb paguajn\u00eb p\u00ebr buxhetin e shtetit.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Udh\u00ebzim p\u00ebr m\u00ebnyr\u00ebn e plot\u00ebsimit t\u00eb \u201cDeklarat\u00ebs Individuale Vjetore t\u00eb t\u00eb Ardhurave\u201d DIVA\" width=\"1150\" height=\"647\" src=\"https:\/\/www.youtube-nocookie.com\/embed\/vJ3t7yaGnQw?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">P\u00ebrjashtimi nga deklarimi<\/h3>\n\n\n\n<p>P\u00ebrjashtohen nga detyrimi, p\u00ebr plot\u00ebsimin dhe dor\u00ebzimin e Deklarat\u00ebs Individuale Vjetore t\u00eb t\u00eb Ardhurave, t\u00eb gjith\u00eb individ\u00ebt q\u00eb realizojn\u00eb t\u00eb ardhura bruto vjetore, nga t\u00eb gjitha burimet n\u00eb shum\u00ebn e p\u00ebrgjithshme m\u00eb pak se 2 000 000 (dy milion\u00eb) lek\u00eb.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Deklarimi fakultativ<\/h3>\n\n\n\n<p>Deklarata vjetore e t\u00eb ardhurave, mund t\u00eb plot\u00ebsohet edhe nga \u00e7do individ, i cili megjith\u00ebse nuk e ka detyrimin ligjor p\u00ebr k\u00ebt\u00eb, p\u00ebr arsye se d\u00ebshiron t\u00eb p\u00ebrfitoj\u00eb, nga skema e shpenzimeve t\u00eb zbritshme, e parashikuar n\u00eb k\u00ebt\u00eb ligj, kur ky individ plot\u00ebson kushtet e p\u00ebrfitimit nga zbritja e shpenzimeve.<br>N\u00eb k\u00ebt\u00eb rast, shuma e t\u00eb ardhurave bruto vjetore, nga t\u00eb gjitha burimet duhet t\u00eb jet\u00eb, jo m\u00eb e madhe se 1 050 000 (nj\u00eb milion e pes\u00ebdhjet\u00eb mij\u00eb) lek\u00eb n\u00eb vit (e indeksueshme \u00e7do vit).<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Formulari i deklarimit<\/h1>\n\n\n\n<h3 class=\"wp-block-heading\">Plot\u00ebsimi i deklarat\u00ebs<\/h3>\n\n\n\n<p>Deklarata vjetore e t\u00eb ardhurave, plot\u00ebsohet nga individi q\u00eb mbart detyrimin p\u00ebr t\u00eb deklaruar.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Individi i cili ka detyrimin p\u00ebr t\u00eb plot\u00ebsuar e dor\u00ebzuar deklarat\u00ebn individuale vjetore t\u00eb t\u00eb ardhurave personale, ka t\u00eb drejt\u00eb t\u00eb em\u00ebroj\u00eb me prokur\u00eb, p\u00ebrfaq\u00ebsuesin e tij ligjor p\u00ebr t\u00eb plot\u00ebsuar apo dor\u00ebzuar deklarat\u00ebn e tij.<\/li><li>P\u00ebrfaq\u00ebsuesi i individit deklarues \u00ebsht\u00eb nj\u00eb person i p\u00ebrzgjedhur prej tij p\u00ebr ta p\u00ebrfaq\u00ebsuar n\u00eb lidhje me \u00e7\u00ebshtjet tatimore. P\u00ebrfaq\u00ebsuesi i individit, merr p\u00ebrsip\u00ebr t\u00eb drejta dhe detyrime t\u00eb individit dhe administrata tatimore, \u00ebsht\u00eb e detyruar t\u00eb bashk\u00ebpunoj\u00eb dhe operoj\u00eb me t\u00eb.<\/li><li>Em\u00ebrimi i nj\u00eb p\u00ebrfaq\u00ebsuesi, nuk e shkarkon individin deklarues nga p\u00ebrgjegj\u00ebsia tatimore.<\/li><\/ul>\n\n\n\n<p>Ai mbetet ligj\u00ebrisht p\u00ebrgjegj\u00ebs, p\u00ebr p\u00ebrmbushjen e detyrimeve tatimore t\u00eb tij.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Fakti q\u00eb p\u00ebrfaq\u00ebsuesi i individit, mund t\u00eb b\u00ebj\u00eb nj\u00eb gabim n\u00eb deklarimin dhe pages\u00ebn e detyrimeve tatimore, nuk e shkarkon k\u00ebt\u00eb t\u00eb fundit, nga p\u00ebrgjegj\u00ebsia p\u00ebr gabimin.<\/li><\/ul>\n\n\n\n<p><strong>P\u00ebr t\u2019u identifikuar si deklarues, si kod fiskal i individit sh\u00ebrben:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>numri i identifikimit personal, n\u00eb let\u00ebrnjoftimin e tij.<\/li><li>p\u00ebr personin jorezident, nmuri i identifikimit personal, n\u00eb let\u00ebrnjoftimin e individit jorezident.<\/li><\/ul>\n\n\n\n<p><strong>Deklarata p\u00ebrmban t\u00eb dh\u00ebna p\u00ebr:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>t\u00eb ardhurat bruto,<\/li><li>shpenzimet e zbritshme t\u00eb kryera,<\/li><li>tatimet e paguara, gjat\u00eb periudh\u00ebs tatimore (viti kalendarik)<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Modeli dhe p\u00ebrmbajtja e Deklarat\u00ebs<\/h3>\n\n\n\n<p>Modeli i formularit t\u00eb Deklarat\u00ebs Individuale Vjetore t\u00eb t\u00eb ardhurave, miratohet me udh\u00ebzim nga Ministri i Financave. M\u00eb posht\u00eb do t\u00eb gjeni modelin e miratuar t\u00eb deklarat\u00ebs (Formulari D1 dhe D2):<\/p>\n\n\n\n<p>Modeli i Deklarat\u00ebs (Formulari\/D1): <\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/04\/Deklarata-in_dividuale-vjetore-e-te-ardhurave-D1_.pdf\">Deklarata-in_dividuale-vjetore-e-te-ardhurave-D1_<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/04\/Deklarata-in_dividuale-vjetore-e-te-ardhurave-D1_.pdf\" class=\"wp-block-file__button\" download>Scarica<\/a><\/div>\n\n\n\n<p>Modeli i Deklarat\u00ebs (Formulari\/D2):<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/04\/Deklarata-individuale-vjetore-e-te-ardhurave-per-individet-e-huaj.pdf\">Deklarata-individuale-vjetore-e-te-ardhurave-per-individet-e-huaj<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/04\/Deklarata-individuale-vjetore-e-te-ardhurave-per-individet-e-huaj.pdf\" class=\"wp-block-file__button\" download>Scarica<\/a><\/div>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00eb pjes\u00ebn e par\u00eb t\u00eb deklarat\u00ebs,sh\u00ebnohet periudha tatimore q\u00eb lidhet me vitin kalendarik, n\u00eb t\u00eb cilin individi ka p\u00ebrftuar t\u00eb ardhurat, si dhe t\u00eb dh\u00ebna identifikuese t\u00eb tij.<\/li><li>N\u00eb pjes\u00ebn e dyt\u00eb, paraqiten t\u00eb dh\u00ebnat q\u00eb mund\u00ebsojn\u00eb llogaritjen e tatimit, konkretisht:<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>T\u00eb&nbsp;ardhurat bruto<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>T\u00eb ardhurat bruto nga pagat apo shp\u00ebrblimet nga marr\u00ebdh\u00ebniet e pun\u00ebsimit p\u00ebr individ\u00ebt<\/strong>, plot\u00ebsohet p\u00ebr totalin e pagave dhe shp\u00ebrblimeve, q\u00eb deklaruesi p\u00ebrfiton nga t\u00eb gjitha marr\u00ebdh\u00ebniet e pun\u00ebsimit gjat\u00eb periudh\u00ebs tatimore.<\/li><li><strong>T\u00eb ardhurat bruto nga dividenti p\u00ebr pjesmarrje n\u00eb shoq\u00ebrit\u00eb tregtare apo nga veprimtarit\u00eb e biznesit<\/strong>, do t\u00eb plot\u00ebsohet, p\u00ebr shum\u00ebn e dividentit q\u00eb deklaruesi p\u00ebrfiton, nga t\u00eb gjitha pjesmarrjet e tij n\u00eb shoq\u00ebrit\u00eb tregtare, apo veprimtarit\u00eb e biznesit.<\/li><li><strong>T\u00eb ardhurat bruto nga qirat\u00eb<\/strong>, do t\u00eb plot\u00ebsohet p\u00ebr totalin e t\u00eb ardhurave bruto q\u00eb individi realizon nga dh\u00ebnia me qira e nj\u00eb ose disa objekteve.<\/li><\/ul>\n\n\n\n<p><strong>Sqarim:<\/strong><br>N\u00eb rastin e qiradh\u00ebnies midis dy individ\u00ebve perfituesi i t\u00eb ardhurave \u00ebsht\u00eb i detyruar t\u00eb deklaroj\u00eb dhe t\u00eb paguaj\u00eb n\u00eb organin tatimor p\u00ebrkat\u00ebs tatimin n\u00eb mas\u00ebn 15% t\u00eb t\u00eb ardhurave t\u00eb realizuara, jo m\u00eb von\u00eb se data 20 e muajit q\u00eb pason muajin n\u00eb t\u00eb cilin \u00ebsht\u00eb kryer pagesa. P\u00ebr k\u00ebt\u00eb q\u00ebllimi sh\u00ebrben formulari:<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/04\/Deklarimi-i-te-ardhurave-nga-burime-te-tjera.pdf\">Deklarimi-i-te-ardhurave-nga-burime-te-tjera<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/04\/Deklarimi-i-te-ardhurave-nga-burime-te-tjera.pdf\" class=\"wp-block-file__button\" download>Scarica<\/a><\/div>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Fitimet kapitale nga shitja e pasuris\u00eb s\u00eb paluajt\u00ebshme (toke, ndertese) n\u00eb pron\u00ebsi t\u00eb deklaruesit<\/strong>, do t\u00eb plot\u00ebsohet p\u00ebr fitimin kapital te realizuar.<\/li><\/ul>\n\n\n\n<p>Vlera n\u00eb shitje e pasuris\u00eb s\u00eb paluajtshme, p\u00ebrcaktohet n\u00eb kontrat\u00ebn e noterizuar t\u00eb shitjes, e cila \u00ebsht\u00eb firmosur nga pal\u00ebt (shit\u00ebsi dhe bler\u00ebsi).<\/p>\n\n\n\n<p>Fitimi kapital \u00ebsht\u00eb i barabart\u00eb me diferenc\u00ebn e \u00e7mimit t\u00eb shtijes me \u00e7mimin e blerjes s\u00eb pasuris\u00eb s\u00eb paluajt\u00ebshme.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>T\u00eb ardhurat bruto nga interesat bankare, do t\u00eb plot\u00ebsohen p\u00ebr totalin e t\u00eb ardhurave nga interesat bankare q\u00eb individi ka p\u00ebrfituar, gjat\u00eb periudh\u00ebs tatimore.<\/li><li>Fitimi kapital neto i krijuar nga investimet n\u00eb tituj apo nga pasuri t\u00eb paluajt\u00ebshme do t\u00eb plot\u00ebsohet p\u00ebr totalin e fitimeve t\u00eb realizuara nga investimet n\u00eb tituj, shitje aksionesh, e pasuri t\u00eb paluajt\u00ebshme, p\u00ebrvec se tok\u00eb e nd\u00ebrtes\u00eb<\/li><\/ul>\n\n\n\n<p>Me termin \u201cfitim kapital i realizuar\u201d kuptohet diferenca nd\u00ebrmjet vler\u00ebs n\u00eb shitje dhe vler\u00ebs n\u00eb blerje t\u00eb pasuris\u00eb.<\/p>\n\n\n\n<p>N\u00eb rastin e shitjes s\u00eb aksioneve,vlera e tatueshme \u00ebsht\u00eb diferenca midis t\u00eb ardhurave nga shitja e aksioneve me vler\u00ebn nominale ose t\u00eb blerjes aksioneve.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Shuma bruto t\u00eb fituara nga lotari apo lojra t\u00eb tjera t\u00eb fatit, do t\u00eb plot\u00ebsohet p\u00ebr totalin e shumave bruto t\u00eb fituara nga lotarit\u00eb apo lojra t\u00eb tjera t\u00eb fatit.<\/li><li>T\u00eb ardhura bruto nga pasuri intelektuale li\u00e7ensa, t\u00eb drejta ekskluzive dhe pasuri t\u00eb tjera q\u00eb p\u00ebrb\u00ebhen vet\u00ebm nga t\u00eb drejta dhe q\u00eb nuk kan\u00eb form\u00eb fizike, do t\u00eb plot\u00ebsohet p\u00ebr totalin e t\u00eb ardhurave bruto nga t\u00eb gjitha, sa p\u00ebrshkruar m\u00eb sip\u00ebr.<\/li><li>Fitimet kapitale nga dhurimi, do t\u00eb plot\u00ebsohet p\u00ebr shum\u00ebn e fitimeve kapitale t\u00eb realizuara nga dhurimi. P\u00ebr rastet e kalimit t\u00eb s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb n\u00ebp\u00ebrmjet dhurimit, transaksioni konsiderohet i tatuesh\u00ebm dhe p\u00ebr efekt t\u00eb llogaritjes s\u00eb detyrimit tatimor, do t\u00eb veprohet si n\u00eb rastin e kalimit t\u00eb s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb, tok\u00eb dhe nd\u00ebrtes\u00eb, n\u00ebp\u00ebrmjet aktit t\u00eb shitjes.<\/li><li>T\u00eb ardhurat bruto t\u00eb realizuara jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, do t\u00eb plot\u00ebsohet p\u00ebr totalin e t\u00eb ardhurave bruto, t\u00eb realizuara jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/li><li>T\u00eb ardhura bruto t\u00eb tjera t\u00eb pap\u00ebrmendura m\u00eb lart, do plot\u00ebsohet p\u00ebr totalin e t\u00eb ardhurave bruto t\u00eb tjera, t\u00eb cilat nuk jan\u00eb t\u00eb p\u00ebrfshira n\u00eb t\u00eb ardhurat e sip\u00ebrsh\u00ebnuara.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Shpenzime t\u00eb zbritshme<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Shuma e interesit bankar t\u00eb kredis\u00eb s\u00eb marr\u00eb, p\u00ebr shkollim p\u00ebr vete apo p\u00ebr f\u00ebmij\u00ebt dhe personat n\u00eb kujdestari, do t\u00eb plot\u00ebsohet p\u00ebr shum\u00ebn e interesit bankar t\u00eb kredis\u00eb s\u00eb marr\u00eb p\u00ebr shkollim, nga banka brenda territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/li><li>Shpenzimet p\u00ebr mjekim p\u00ebr vete, apo p\u00ebr f\u00ebmij\u00ebt dhe personat n\u00eb kujdestari, p\u00ebr pjes\u00ebn e pambuluar nga sigurimi i detyruesh\u00ebm sh\u00ebndet\u00ebsor, do t\u00eb plot\u00ebsohet mb\u00ebshtetur n\u00eb faturat e l\u00ebshuara nga institucionet sh\u00ebndet\u00ebsore, brenda territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, p\u00ebr justifikimin e shpenzimeve p\u00ebr mjekim, sipas p\u00ebrcaktimeve n\u00eb aktet n\u00ebnligjore.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Tatimi i llogaritur p\u00ebr t&#8217;u paguar<\/strong><\/h3>\n\n\n\n<p><strong>Llogaritet shuma e t\u00eb ardhurave t\u00eb tatueshme, p\u00ebr diferenc\u00ebn nd\u00ebrmjet:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>shuma e t\u00eb ardhurave bruto, me<\/li><li>shuma e shpenzimeve t\u00eb zbritshme.<\/li><\/ul>\n\n\n\n<p><strong>Llogaritet shuma e tatimit, q\u00eb rezulton nga shum\u00ebzimi i:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>t\u00eb ardhurave t\u00eb tatueshme, me<\/li><li>shkall\u00ebn tatimore 15%.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Tatime t\u00eb paguara gjat\u00eb periudh\u00ebs tatimore<\/strong><\/h3>\n\n\n\n<p><strong>Rubrikat t\u00eb ve\u00e7anta t\u00eb deklarat\u00ebs plot\u00ebsohen me:<\/strong> tatime t\u00eb paguara gjat\u00eb vitit kalendarik, llogaritur mbi t\u00eb ardhurat bruto.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>tatimin e llogaritur e t\u00eb paguar, mbi t\u00eb ardhurat bruto t\u00eb realizuara jasht\u00eb territorit t\u00eb Repubik\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>kreditimi i tatimit te huaj, \u00ebsht\u00eb shuma n\u00eb lek\u00eb e tatimit t\u00eb huaj e paguar nga individ\u00ebt, p\u00ebr t\u00eb ardhurat me burim nga jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, deri n\u00eb mas\u00ebn q\u00eb k\u00ebto t\u00eb ardhura do t\u00eb tatoheshin me shkall\u00ebn tatimore 15%.<\/li><\/ul>\n\n\n\n<p><strong>Tatimi i paguar tep\u00ebr nga viti i m\u00ebparsh\u00ebm dhe i parimbursuar<\/strong>, plot\u00ebsohet p\u00ebr shumen e tatimit t\u00eb paguar tep\u00ebr, nga viti i m\u00ebparsh\u00ebm dhe q\u00eb rezulton i parimbursuar deri n\u00eb dit\u00ebn e deklarimit.<\/p>\n\n\n\n<p><strong>K\u00ebrkes\u00eb p\u00ebr rimbursim<\/strong>, plot\u00ebsohet p\u00ebr shum\u00ebn q\u00eb k\u00ebrkohet t\u00eb rimbursohet.<\/p>\n\n\n\n<p><strong>Tatimi i paguar tep\u00ebr (p\u00ebr rimbursim)<\/strong>, plot\u00ebsohet p\u00ebr diferenc\u00ebn n\u00ebse tatimi i paguar gjat\u00eb periudh\u00ebs tatimore, \u00ebsht\u00eb m\u00eb i madh se tatimi i llogaritur sipas deklarat\u00ebs .<\/p>\n\n\n\n<p><strong>Tatimi i detyruesh\u00ebm p\u00ebr t\u2019u paguar<\/strong>, plot\u00ebsohet p\u00ebr diferenc\u00ebn midis:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>shum\u00ebs s\u00eb tatimit t\u00eb llogaritur sipas deklarat\u00ebs, minus<\/li><li>shum\u00ebn e tatimit t\u00eb paguar,<\/li><li>minus tatimin e paguar tep\u00ebr nga viti i m\u00ebparsh\u00ebm dhe i parimbursuar.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">M\u00ebnyra e deklarimit<\/h2>\n\n\n\n<p><strong>Dor\u00ebzimi p\u00ebr:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>formularin D1 &#8211; Deklarata Individuale Vjetore e t\u00eb Ardhurave;<\/li><li>formularin D2 &#8211; Deklarata Individuale Vjetore e t\u00eb Ardhurave p\u00ebr Individ\u00ebt e Huaj,<\/li><\/ul>\n\n\n\n<p>kryhet n\u00ebp\u00ebrmjet form\u00ebs elektronike dh\u00eb \u00ebsht\u00eb i disponuesh\u00ebm n\u00eb faqen zyrtare t\u00eb Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Afati i deklarimit<\/h3>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>Individ\u00ebt rezident\u00eb dhe individ\u00ebt jorezident\u00eb, subjekt i deklarimit, dor\u00ebzojn\u00eb deklarat\u00ebn vjetore t\u00eb t\u00eb ardhurave pran\u00eb administrat\u00ebs tatimore qendrore, jo m\u00eb von\u00eb se data 30 prill, e vitit q\u00eb pason periudh\u00ebn tatimore, p\u00ebr t\u00eb cil\u00ebn b\u00ebhet deklarimi.<\/p><\/blockquote><\/figure>\n\n\n\n<h1 class=\"wp-block-heading\">Pagesa e tatimit<\/h1>\n\n\n\n<h3 class=\"wp-block-heading\">Shkalla tatimore<\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Diferenca nd\u00ebrmjet totalit t\u00eb t\u00eb ardhurave bruto, me shpenzimet e zbritshme dhe t\u00eb ardhurat nga pun\u00ebsimi, p\u00ebrb\u00ebn t\u00eb ardhur\u00ebn e tatueshme t\u00eb individit, e cila tatohet me shkall\u00ebn tatimore prej 15%.<\/li><li>Mbi k\u00ebt\u00eb baz\u00eb,me shkall\u00ebn tatimore prej 15%, p\u00ebrcaktohet shuma e tatimit t\u00eb llogaritur p\u00ebr t\u00eb gjitha llojet e t\u00eb ardhurave t\u00eb tatueshme, pa p\u00ebrfshir\u00eb tatimin e llogaritur, p\u00ebr t\u00eb ardhurat e tatueshme nga pun\u00ebsimi<\/li><li>T\u00eb ardhurat nga marr\u00ebdh\u00ebniet e pun\u00ebsimit, tatohen sipas tabel\u00ebs s\u00eb m\u00ebposhtme:<br>\u00c7do pun\u00ebdh\u00ebn\u00ebs, q\u00eb paguan nj\u00eb pag\u00eb a shp\u00ebrblim t\u00eb parashikuar, \u00ebsht\u00eb i detyruar t\u00eb llogaris\u00eb dhe t\u00eb mbaj\u00eb n\u00eb burim tatimin mbi t\u00eb ardhurat personale (t\u00eb ardhurat nga pun\u00ebsimi).<\/li><li>Shum\u00ebs s\u00eb tatimit, t\u00eb llogaritur i shtohet tatimi i llogaritur mbi pag\u00ebn dhe i zbriten, tatimet e paguara gjat\u00eb periudh\u00ebs tatimore, t\u00eb dokumentuara nga mbajt\u00ebsi n\u00eb burim i k\u00ebtyre tatimeve.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Afati i pages\u00ebs s\u00eb tatimit<\/h3>\n\n\n\n<p>N\u00ebse nga plot\u00ebsimi i deklarat\u00ebs vjetore rezulton se individi tatimpagues duhet:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>t\u00eb paguaj\u00eb tatim, bazuar n\u00eb rubrik\u00ebn \u201cTotali p\u00ebr t\u2019u paguar\u201d, t\u00eb deklarat\u00ebs individuale vjetore t\u00eb t\u00eb ardhurave,<\/li><li>individi dor\u00ebzon n\u00eb bank\u00eb formularin \u201cUrdh\u00ebrpages\u00eb e tatimit mbi t\u00eb ardhurat individuale\u201d.<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p><strong>Kujdes:<\/strong><br>Pagesa e tatimit kryhet jo m\u00eb von\u00eb se data 30 prill.<\/p><\/blockquote><\/figure>\n\n\n\n<h1 class=\"wp-block-heading\">Korigjimi i deklarat\u00ebs<\/h1>\n\n\n\n<p>Individi deklarues, n\u00eb rast se konstaton gabime materiale t\u00eb b\u00ebra nga ai vet\u00eb gjat\u00eb plot\u00ebsimit t\u00eb deklarat\u00ebs, mund t\u00eb korrigjoj\u00eb deklarat\u00ebn, duke plot\u00ebsuar nj\u00eb deklarat\u00eb t\u00eb re, duke vendosur shenj\u00ebn \u201cX\u201d n\u00eb kutin\u00eb p\u00ebrkat\u00ebse (deklarat\u00eb korrigjuese), brenda tre muajve nga data e dor\u00ebzimit t\u00eb deklarat\u00ebs s\u00eb par\u00eb.<\/p>\n\n\n\n<p>Brenda k\u00ebtij afati, individi ka t\u00eb drejt\u00eb t\u00eb b\u00ebj\u00eb korrigjimin e deklarat\u00ebs deri n\u00eb dy her\u00eb, pa u penalizuar.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>Kujdes<\/strong><br>N\u00ebse brenda k\u00ebtij afati tremujor, ndryshon p\u00ebr her\u00eb t\u00eb tret\u00eb, ndaj tij aplikohen penalitete.<\/p><\/blockquote>\n\n\n\n<p>N\u00eb rast s\u00eb gjat\u00eb kontrollit rezulton se tatimpaguesi, ka t\u00eb ardhura t\u00eb padeklaruara n\u00eb deklarat\u00eb, dokumente t\u00eb rreme ose t\u00eb pasakta, ndaj tatimpaguesit aplikohen penalitetet e p\u00ebrcaktuara n\u00eb ligjin p\u00ebr procedurat tatimore.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Kthimi i tatimit t\u00eb paguar tep\u00ebr<\/h1>\n\n\n\n<p>N\u00ebse nga plot\u00ebsimi i Deklarat\u00ebs Individuale Vjetore t\u00eb t\u00eb Ardhurave, rezulton diferenc\u00eb negative, pra nga sa rezulton nga llogaritja sipas deklarat\u00ebs, individi tatimpagues ka nj\u00eb tepric\u00eb t\u00eb tatimeve si rezultat i llogaritjes s\u00eb shpenzimeve t\u00eb zbritshme, drejtoria rajonale tatimore duhet t\u2019i kthej\u00eb me k\u00ebrkes\u00ebn e tij, shum\u00ebn e tatimeve t\u00eb paguara me tep\u00ebr.<\/p>\n\n\n\n<p>K\u00ebrkesa e tatimpaguesit p\u00ebr kthim t\u00eb shum\u00ebs s\u00eb paguar tep\u00ebr, duhet t\u00eb dor\u00ebzohet pran\u00eb organit tatimor, brenda 30 dit\u00ebve nga data e dor\u00ebzimit t\u00eb Deklarat\u00ebs Individuale Vjetore t\u00eb t\u00eb Ardhurave dhe duhet t\u00eb shoq\u00ebrohet, me kopje t\u00eb t\u00eb gjith\u00eb dokumentacionit justifikues t\u00eb t\u00eb ardhurave dhe shpenzimeve t\u00eb zbritshme.<\/p>\n\n\n\n<p>Individi tatimpagues, k\u00ebrkes\u00ebn p\u00ebr kthim t\u00eb shum\u00ebs, s\u00eb bashku me dokumentacionin justifikues, e paraqit dorazi pran\u00eb organit tatimor, duke u pajisur me nj\u00eb num\u00ebr protokolli t\u00eb dor\u00ebzimit t\u00eb tyre.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Individi duhet t\u00eb jap\u00eb me sakt\u00ebsi numrin e llogarise s\u00eb tij bankare n\u00eb t\u00eb cil\u00ebn do t\u00eb b\u00ebhet rimbursimi i tatimit t\u00eb paguar tep\u00ebr. P\u00ebrgjegj\u00ebsia p\u00ebr saktesin\u00eb e numrit t\u00eb llogaris\u00eb bankare \u00ebsht\u00eb e individit deklarues.<\/li><\/ul>\n\n\n\n<p>Pasi, drejtoria rajonale tatimore v\u00ebrteton sakt\u00ebsin\u00eb e t\u00eb dh\u00ebnave dhe nga verifikimi i tyre apo kontrolli del se informacioni i dh\u00ebn\u00eb n\u00eb deklarat\u00eb \u00ebsht\u00eb i sakt\u00eb, drejtoria rajonale tatimore procedon :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>me urdh\u00ebr rimbursimi t\u00eb shum\u00ebs s\u00eb tatimeve t\u00eb paguara tep\u00ebr, n\u00eb llogarin\u00eb bankare t\u00eb tatimpaguesit.<\/li><li>me k\u00ebrkes\u00ebn me shkrim t\u00eb deklaruesit, shuma e paguar tep\u00ebr mund t\u00eb p\u00ebrllogaritet edhe si pages\u00eb e kryer p\u00ebr vitin tatimor vijues.<\/li><\/ul>\n\n\n\n<p>Kreditimi i shumave t\u00eb p\u00ebrfituara nga skema e shpenzimeve t\u00eb zbritshme, kryhet brenda dat\u00ebs 30 shtator t\u00eb vitit q\u00eb pason periudh\u00ebn tatimore, p\u00ebr t\u00eb cil\u00ebn \u00ebsht\u00eb hartuar deklarata.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Ankimimi<\/h1>\n\n\n\n<p>Ku mund t\u00eb ankohemi p\u00ebr veprime t\u00eb administrat\u00ebs tatimore q\u00eb i konsiderojm\u00eb t\u00eb padrejta?<\/p>\n\n\n\n<p>Ankimi b\u00ebh\u00ebt 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.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u00c7far\u00eb rregullash ka p\u00ebr t\u00eb b\u00ebr\u00eb nj\u00eb ankim:<\/h4>\n\n\n\n<ol class=\"wp-block-list\"><li>Duhet t\u00eb kesh nj\u00eb dokument (t\u00eb d\u00ebrguar nga adminstrata tatimore) i cili prek interesat e tatimpaguesit (lexo m\u00eb posht\u00eb se \u00e7\u2019mund t\u00eb jet\u00eb ky dokument).<\/li><li>T\u00eb ankohesh br\u00ebnda 1 muaji nga marrja dijeni p\u00ebr aktin administrativ q\u00eb t\u00eb ka d\u00ebrguar administrata tatimore.<\/li><li>Br\u00ebnda 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 kamatvonesat deri n\u00eb dat\u00ebn e pages\u00ebs. Gjobat, as nuk parapaguhen e as vihet garanci.<\/li><\/ol>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>Kujdes!&nbsp;<\/strong>Pa k\u00ebto dokumenta, Drejtoria e Apelimit e refuzon ankimin.<\/p><\/blockquote>\n\n\n\n<h4 class=\"wp-block-heading\">P\u00ebrse mund t\u00eb ankohemi?<\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr \u00e7do \u201cNjoftim-vler\u00ebsimi p\u00ebr detyrimet tatimore\u201d q\u00eb ju ka d\u00ebrguar administrata tatimore dhe ju e gjykoni t\u00eb padrejt\u00eb.<\/li><li>\u00c7do akt q\u00eb ndikon n\u00eb k\u00ebrkes\u00ebn p\u00ebr rimbursim t\u00eb tatimpaguesit.<\/li><li>\u00c7do akt q\u00eb ndikon n\u00eb k\u00ebrkes\u00ebn e tatimpaguesit p\u00ebr leht\u00ebsim tatimor.<\/li><li>Mund t\u00eb ankimohen gabimet e b\u00ebra nga administrata n\u00eb llogaritjen e p\u00ebrqindjes s\u00eb kamatvones\u00ebs.<\/li><li>Vendosjen ose gabimet n\u00eb llogaritjen e shumave dhe llojeve t\u00eb ndryshme t\u00eb gjobave.<\/li><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><\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>Kujdes!&nbsp;<\/strong>Nuk 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:<\/p><\/blockquote>\n\n\n\n<ul class=\"wp-block-list\"><li>si urdher bllokimi i llogarive bankare;<\/li><li>njoftim dhe k\u00ebrkes\u00eb p\u00ebr t\u00eb paguar;<\/li><li>njoftimi p\u00ebr pal\u00eb t\u00eb treta dhe aktet administrative q\u00eb lidhen me konfiskimin e mallrave.<\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\u00c7\u2019dokumenta duhen d\u00ebrguar n\u00eb Drejtorin\u00eb e Apelimit p\u00ebr ankimin?<\/h4>\n\n\n\n<ol class=\"wp-block-list\"><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; kodi fiskal i regjistrimit t\u00eb tatimpaguesit dhe n\u00eb mbyllje t\u00eb saj e n\u00ebnshkruan.<\/li><li>Aktin adminstrativ t\u00eb nxjerr\u00eb nga administrata tatimore.<\/li><li>V\u00ebrtetimin e pages\u00ebs s\u00eb detyrimit dhe kamatvonesave (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+ kamatvonesat.<\/li><li>Informacione n\u00eb mb\u00ebshtetje t\u00eb ankimit si raporte kontrolli, proces-verbale, akte-konstatimi etj.<\/li><li>\u00c7do dokument tjet\u00ebr q\u00eb q\u00eb ankimuesi e \u00e7mon t\u00eb r\u00ebnd\u00ebsish\u00ebm se ndihmon zgjidhjen e drejt\u00eb t\u00eb \u00e7\u00ebshtjes.<\/li><\/ol>\n\n\n\n<h4 class=\"wp-block-heading\">Si d\u00ebrgohet ankimi n\u00eb Drejtorin\u00eb e Apelimit?<\/h4>\n\n\n\n<p>Ankimi mund t\u00eb 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 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\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>Kujdes!<\/strong>&nbsp;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><\/blockquote>\n\n\n\n<h4 class=\"wp-block-heading\">Disa \u00e7\u00ebshtje q\u00eb duhen mbajtur parasysh gjat\u00eb apelimit:<\/h4>\n\n\n\n<ol class=\"wp-block-list\"><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><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><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><li>Mbas rivendosjes n\u00eb afat, ankimi duhet b\u00ebr\u00eb mbas 15 dit\u00ebsh e jo pas 1 muaji sikurse ishta pa e humbur k\u00ebt\u00eb afat.<\/li><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><\/ol>\n\n\n\n<p>Fonte: <a href=\"https:\/\/www.tatime.gov.al\/c\/3\/10\/15\/deklarimi\" target=\"_blank\" rel=\"noreferrer noopener\">Direzione Generale delle Imposte.<\/a><\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Hai qualche domanda?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Non esitare a <a href=\"https:\/\/alprofitconsult.al\/it\/contact\/\" target=\"_self\">contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Deklarimi Tatimi mbi t\u00eb ardhurat personale, llogaritet mbi t\u00eb ardhurat e individ\u00ebve, t\u00eb cil\u00ebt jan\u00eb t\u00eb detyruar me ligj t\u2019i deklarojn\u00eb ato. Deklarimi i detyruar. Individ\u00ebt rezident\u00eb, q\u00eb realizojn\u00eb t\u00eb ardhura t\u00eb tatueshme n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb dhe jasht\u00eb saj, dor\u00ebzojn\u00eb deklarat\u00ebn vjetore t\u00eb t\u00eb ardhurave pran\u00eb administrat\u00ebs tatimore qendrore. Individ\u00ebt rezident\u00eb, detyrohen [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14176,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-14166","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>[Video] Udh\u00ebzim p\u00ebr m\u00ebnyr\u00ebn e plot\u00ebsimit t\u00eb \u201cDeklarat\u00ebs Individuale Vjetore t\u00eb t\u00eb Ardhurave\u201d DIVA. - 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\/video-udhezim-per-menyren-e-plotesimit-te-deklarates-individuale-vjetore-te-te-ardhurave-diva-2\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[Video] Udh\u00ebzim p\u00ebr m\u00ebnyr\u00ebn e plot\u00ebsimit t\u00eb \u201cDeklarat\u00ebs Individuale Vjetore t\u00eb t\u00eb Ardhurave\u201d DIVA. - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Deklarimi Tatimi mbi t\u00eb ardhurat personale, llogaritet mbi t\u00eb ardhurat e individ\u00ebve, t\u00eb cil\u00ebt jan\u00eb t\u00eb detyruar me ligj t\u2019i deklarojn\u00eb ato. 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