{"id":17733,"date":"2022-11-16T11:01:28","date_gmt":"2022-11-16T11:01:28","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=17733"},"modified":"2022-11-16T11:01:33","modified_gmt":"2022-11-16T11:01:33","slug":"draft-udhezim-i-pergjithshem-per-tatimin-mbi-te-ardhurat","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/draft-udhezim-i-pergjithshem-per-tatimin-mbi-te-ardhurat\/","title":{"rendered":"(Draft) Udh\u00ebzim i p\u00ebrgjithsh\u00ebm P\u00ebr Tatimin mbi t\u00eb ardhurat."},"content":{"rendered":"\n<h1 class=\"has-text-align-center wp-block-heading\">UDH\u00cbZIM I P\u00cbRGJITHSHEM<\/h1>\n\n\n\n<p class=\"has-text-align-center\"><strong>Nr.<\/strong><strong>&nbsp;&nbsp;&nbsp; , dat\u00eb _\/_\/_<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>P\u00cbR TATIMIN MBI<\/strong><strong> T\u00cb ARDHURAT<\/strong><\/p>\n\n\n\n<p>N\u00eb mb\u00ebshtetje t\u00eb nenit 102, pika 4 t\u00eb Kushtetut\u00ebs s\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, si dhe n\u00eb zbatim t\u00eb nenit t\u00eb Ligjit Nr. , dat\u00eb _\/_\/_ , \u201cP\u00ebr Tatimin mbi t\u00eb Ardhurat\u2019\u2019, Ministri i Financave,<\/p>\n\n\n\n<h1 class=\"has-text-align-center wp-block-heading\">UDH\u00cbZON<\/h1>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\"> DISPOZITA T\u00cb P\u00cbRGJITHSHME<\/h2>\n\n\n\n<p>N\u00eb k\u00ebt\u00eb Udh\u00ebzim t\u00eb P\u00ebrgjithsh\u00ebm p\u00ebrcaktohen kriteret dhe procedurat p\u00ebr zbatimin e dispozitave t\u00eb Ligjit nr.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; . Date&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; .&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u201cP\u00ebr Tatimin mbi t\u00eb Ardhurat\u2019\u2019<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. Objekti i&nbsp; Ligjit<\/h2>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Ligji \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d p\u00ebrcakton skem\u00ebn e tatimit t\u00eb t\u00eb ardhurave direkte dhe rregullat q\u00eb zbatohen n\u00eb lidhje me k\u00ebt\u00eb skem\u00eb nga personat, p\u00ebrfshir\u00eb entitetet ligjore, t\u00eb quajtur edhe \u201cpersona juridik\u00eb\u201d, si dhe personat fizik\u00eb ku p\u00ebrfshihen individ\u00ebt, personat fizik\u00eb tregtar\u00eb dhe personat fizik\u00eb t\u00eb vetpun\u00ebsuar.<\/li><li>P\u00ebr t\u00eb gjitha kategorit\u00eb e p\u00ebrmendura n\u00eb paragrafin e m\u00ebsip\u00ebrm, Ligji p\u00ebrcakton baz\u00ebn e tatimit, tarifat tatimore, p\u00ebrjashtimet, procedurat dhe afatet e deklarimit dhe pages\u00ebs, si dhe \u00e7do procedur\u00eb apo detyrim tjeter t\u00eb nevojsh\u00ebm p\u00ebr administrimin e detyrimeve tatimore mbi t\u00eb ardhurat.<\/li><li>Gjithashtu ky Ligj, p\u00ebrvec t\u00eb ardhurave nga pun\u00ebsimi, biznesi dhe investimi, mbulon edhe t\u00eb ardhurat e nj\u00eb natyre tjet\u00ebr sikurse jan\u00eb t\u00eb ardhurat nga trash\u00ebgimit\u00eb, dhurimet dhe fitimet nga lojrat e fatit.<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">2.P\u00ebrkufizimet<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>Termat e p\u00ebrdorur n\u00eb Ligjin \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d kan\u00eb kuptimin q\u00eb i \u00ebsht\u00eb dh\u00ebn\u00eb n\u00eb k\u00ebt\u00eb Ligj.<\/li><li>N\u00ebse p\u00ebr ndonj\u00eb term t\u00eb p\u00ebrdorur n\u00eb k\u00ebt\u00eb ligj, legjislacionet e fushave t\u00eb tjera kan\u00eb kuptim t\u00eb ndrysh\u00ebm, p\u00ebr nevoja t\u00eb interpretimit t\u00eb Ligjit \u201cP\u00ebr tatimin mbi t\u00eb ardhurat, do p\u00ebrdoren p\u00ebrkufizimet e b\u00ebra n\u00eb k\u00ebt\u00eb Ligj.<\/li><li>P\u00ebr terma t\u00eb p\u00ebrdorura n\u00eb Ligjin \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d p\u00ebr t\u00eb cilat nuk \u00ebsht\u00eb dh\u00ebn\u00eb ndonj\u00eb p\u00ebrkufizim, p\u00ebr nevoja interpretimi do p\u00ebrdoren p\u00ebrkufizimet e dh\u00ebna p\u00ebr k\u00ebto terma n\u00eb legjislacionin e fushave t\u00eb tjera.<\/li><li>Termat e p\u00ebrdorur n\u00eb Ligj dhe q\u00eb lidhen me terminologjin\u00eb e taksimit nd\u00ebrkomb\u00ebtar do ken\u00eb kuptimin e dh\u00ebn\u00eb n\u00eb dokumentet e gjith\u00eb pranuara nd\u00ebrkomb\u00ebtare t\u00eb fush\u00ebs t\u00eb botuara nga FMN, OECD, BE.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">3.Burimi i t\u00eb ardhurave<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00eb zbatim t\u00eb parimit t\u00eb \u201cburimit t\u00eb t\u00eb ardhurave\u201d, personat rezident\u00eb shqiptar\u00eb qofshin entitete (persona juridik\u00eb) apo persona fizik\u00eb (individ\u00eb, t\u00eb vetpun\u00ebsuar, tregtar\u00eb) paguajn\u00eb n\u00eb Shqip\u00ebri tatim p\u00ebr t\u00eb ardhurat e realizuara brenda dhe jasht\u00eb Shqip\u00ebris\u00eb. Nd\u00ebrkoh\u00eb, personat jorezident\u00eb shqiptar\u00eb qofshin entitete (persona juridik\u00eb) apo persona fizik\u00eb (individ\u00eb, t\u00eb vetpun\u00ebsuar, tregtar\u00eb) paguajn\u00eb n\u00eb Shqip\u00ebri tatim vet\u00ebm p\u00ebr t\u00eb ardhurat e realizuara brenda Shqip\u00ebris\u00eb.<\/li><li>N\u00eb k\u00ebt\u00eb kuptim, nisur nga parimi i burimit t\u00eb t\u00eb ardhurave, p\u00ebrcaktimi i llojeve t\u00eb t\u00eb ardhurave q\u00eb mund t\u00eb realizohen t\u00eb Shqip\u00ebri, dhe q\u00eb jan\u00eb objekt i tatimit n\u00eb Shqip\u00ebri, \u00ebsht\u00eb i rend\u00ebsish\u00ebm me q\u00ebllim planifikimin tatimor nga rezident\u00ebt dhe jorezident\u00ebt.<\/li><li>Neni 3 i Ligjit \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, ka p\u00ebrcaktuar grupet e t\u00eb ardhurave t\u00eb cilat rrjedhin\/krijohen nga nj\u00eb burim n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb. Por t\u00eb ardhurat me burim n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, q\u00eb mund t\u00eb jen\u00eb subjekt i tatimit mbi t\u00eb ardhurat, nuk kufizohen vet\u00ebm n\u00eb grupin e t\u00eb ardhurave t\u00eb listuara n\u00eb paragrafet \u201ca\u201d deri \u201co\u201d t\u00eb k\u00ebtij neni, pra nuk jan\u00eb shteruese, por mund t\u00eb zgj\u00ebrohen me kategori t\u00eb tjera t\u00eb ardhurash me burim n\u00eb Shqip\u00ebri.<\/li><li>T\u00eb ardhurat me burim n\u00eb Shqip\u00ebri mund t\u00eb identifikohen nisur nga pagesat q\u00eb b\u00ebjn\u00eb personat rezident\u00eb tatimor\u00eb shqiptar\u00eb p\u00ebr persona rezident\u00eb apo jorezident\u00eb tatimor\u00eb shqiptar\u00eb, pavar\u00ebsisht nga detyrimi i paguesit t\u00eb t\u00eb ardhurave p\u00ebr t\u00eb mbajtur tatimin n\u00eb burim apo detyrimit t\u00eb p\u00ebrfituesit t\u00eb t\u00eb ardhurave p\u00ebr t\u00eb deklaruar t\u00eb ardhur\u00ebn e marr\u00eb dhe p\u00ebr t\u00eb paguar detyrimin tatimor n\u00eb lidhje me k\u00ebt\u00eb t\u00eb ardhur.<\/li><li>T\u00eb ardhurat e listuar n\u00eb nenin 3, paragrafet \u201ca\u201d deri \u2018o\u201d jan\u00eb potencialisht burim p\u00ebr llogaritjen e detyrimit tatimor, nd\u00ebrkoh\u00eb q\u00eb llojet konkrete t\u00eb t\u00eb ardhurave t\u00eb tatueshme sipas kategorive (t\u00eb ardhura nga punesimi, biznesi, investimi, trash\u00ebgimit\u00eb, dhurimet, lojrat e fatit) jan\u00eb p\u00ebrcaktuar n\u00eb m\u00ebnyr\u00eb eksplicite n\u00eb nenet, kapitujt dhe pjes\u00ebt e tjera t\u00eb Ligjit.<\/li><li>Paragrafi \u201cf\u201d, i k\u00ebtij neni sqaron se t\u00eb ardhurat q\u00eb rrjedhin nga t\u00eb drejtat p\u00ebr shfryt\u00ebzimin e resurseve dhe t\u00eb mirave natyrore shqiptare, konsiderohen me burim n\u00eb Shqip\u00ebri, jan\u00eb t\u00eb tatueshme n\u00eb Shqip\u00ebri dhe do t\u00eb trajtohen n\u00eb t\u00eb nj\u00ebjt\u00ebn m\u00ebnyr\u00eb si t\u00eb ardhurat e tjera nga pasuria e paluajtshme. K\u00ebto t\u00eb drejta n\u00eb ve\u00e7anti p\u00ebrfshijn\u00eb licencat dhe marr\u00ebveshjet q\u00eb lejojn\u00eb nxjerrjen e mineraleve, apo t\u00eb naft\u00ebs dhe gazit. Gjithashtu, t\u00eb ardhurat q\u00eb sigurohen nga informacionet dhe t\u00eb dh\u00ebnat q\u00eb kan\u00eb t\u00eb b\u00ebjn\u00eb me k\u00ebto t\u00eb drejta, jan\u00eb objekt i parashikimeve t\u00eb paragrafit \u201cf\u201d. Shembull: informacioni sizmik, informacione t\u00eb tjera teknike dhe analiza q\u00eb mund t\u00eb disponohen n\u00eb lidhje me ekzistenc\u00ebn e burimeve natyrore, p.sh., naft\u00ebs, gazit, kromit etj.,\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0informacione\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0t\u00eb\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0cilat\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0transferohen\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0te\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0pal\u00ebt\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0e\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0treta.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Paragrafi \u201cg\u2019, trajton \u00a0si \u00a0t\u00eb \u00a0ardhura \u00a0me \u00a0burim \u00a0n\u00eb \u00a0Shqip\u00ebri, \u00a0t\u00eb \u00a0ardhurat \u00a0nga tjet\u00ebrsimi i t\u00eb drejtave objekt i paragrafit \u201cf\u201d t\u00eb k\u00ebtij neni. N\u00ebnpika \u201ci\u201d e paragrafit \u201cg\u201d mbulon ve\u00e7an\u00ebrisht p\u00ebrfitimet nga shitja e drejtp\u00ebrdrejt\u00eb e t\u00eb drejtave p\u00ebr t\u00eb shfryt\u00ebzuar burimet natyrore, apo informacionit q\u00eb u p\u00ebrket t\u00eb drejtave t\u00eb tilla. N\u00ebnpika \u201cii\u201d e paragrafit \u201cg\u201d mbulon shitjet indirekte t\u00eb aksioneve, t\u00eb drejtave dhe informacionit t\u00eb mbuluara nga paragrafi \u201cf\u201d. Ajo bazohet n\u00eb parimet e nenit 13(4) t\u00eb Modelit t\u00eb tatimit mbi t\u00eb ardhurat t\u00eb Konventave t\u00eb OECD- s\u00eb dhe OKB-s\u00eb. Fitimet nga shitja e aksioneve (ose interesave t\u00eb ngjash\u00ebm) q\u00eb rrjedhin nga pasuria, t\u00eb drejtat ose informacionet e p\u00ebrmendura n\u00eb paragrafin \u201cf\u201d trajtohen si me burim n\u00eb Shqip\u00ebri. Megjithat\u00eb, duhet q\u00eb k\u00ebtyre aksioneve t\u00eb pakt\u00ebn 50 p\u00ebr qind e vler\u00ebs s\u00eb tyre t\u2019iu buroj\u00eb nga pasuria, t\u00eb drejtat ose informacioni n\u00eb fjal\u00eb. K\u00ebto parashikime jan\u00eb t\u00eb r\u00ebnd\u00ebsishme kryesisht p\u00ebrshit\/blerjet e aksioneve nd\u00ebrmjet personave jorezident\u00eb shqiptare, n\u00eb lidhje me pasuri dhe t\u00eb drejta t\u00eb vendosura n\u00eb Shqip\u00ebri, nd\u00ebrkoh\u00eb q\u00eb, rezident\u00ebt shqiptare tatohen p\u00ebr t\u00eb gjith\u00eb t\u00eb ardhur\u00ebn n\u00eb baza mbar\u00ebbot\u00ebrore.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">4.Selia e P\u00ebrhershme<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>Parashikimet n\u00eb lidhje me \u201cselin\u00eb e p\u00ebrhershme\u201d ndjekin modelin e parashikimit dhe jan\u00eb t\u00eb ngjashme me p\u00ebrcaktimin e k\u00ebtij koncepti sipas \u201cModelit t\u00eb Konvent\u00ebs Tatimore mbi t\u00eb Ardhurat dhe Kapitalin\u201d, botim i UN dhe OECD s\u00eb. Kjo p\u00ebr faktin sepse vendi yn\u00eb zbaton parimet e k\u00ebtyre Model Konventash n\u00eb negocimet me vendet e tjera, n\u00eb lidhje me Marr\u00ebveshjet bilaterale p\u00ebr eliminimin e tatimit t\u00eb dyfisht\u00eb.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Sakt\u00ebsia n\u00eb p\u00ebrkufizimin e konceptit t\u00eb \u201cselis\u00eb s\u00eb p\u00ebrhershme\u201d \u00ebsht\u00eb e rend\u00ebsishme, pasi p\u00ebrcakton t\u00eb drejt\u00ebn e Shqip\u00ebris\u00eb p\u00ebr t\u00eb tatuar fitimet me burim n\u00eb Shqip\u00ebri t\u00eb nj\u00eb sip\u00ebrmarrje t\u00eb nj\u00eb shteti tjet\u00ebr.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">5.Fusha e zbatimit<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00eb p\u00ebrcaktimin e detyrimit tatimor t\u00eb personave rezident\u00eb shqiptar\u00eb, qofshin k\u00ebta persona fizik\u00eb apo entitete, zbatohet parimi i tatimit t\u00eb t\u00eb ardhurave mbar\u00ebbot\u00ebrore t\u00eb tyre, pra i t\u00eb ardhurave t\u00eb realizuara n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb dhe atyre t\u00eb realizuara jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, por duke kredituar tatimin e huaj t\u00eb paguar, deri n\u00eb mas\u00ebn e detyrimit t\u00eb paguesh\u00ebm n\u00eb Shqip\u00ebri.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Si parim i p\u00ebrgjithsh\u00ebm, n\u00eb p\u00ebrcaktimin e detyrimit tatimor t\u00eb personave jorezident\u00eb shqiptar\u00eb, qofshin k\u00ebta persona fizik\u00eb apoentitete, zbatohet parimi i tatimit t\u00eb t\u00eb ardhurave me burim n\u00eb Shqip\u00ebri, por edhe i t\u00eb ardhurave t\u00eb tyre t\u00eb tatueshme n\u00eb mbar\u00eb bot\u00ebn q\u00eb i atribuohen nj\u00eb selie t\u00eb p\u00ebrhershme n\u00eb Shqip\u00ebri, apo edhe t\u00eb ardhurave t\u00eb tyre t\u00eb tatueshme nga t\u00eb gjitha burimet por q\u00eb kan\u00eb nj\u00eb burim n\u00eb Shqip\u00ebri, sipas nenit 3 \u201cBurimi i t\u00eb ardhurave\u201d n\u00eb nj\u00eb vit t\u00eb caktuar tatimor.<\/li><li>Nd\u00ebrkoh\u00eb, n\u00eb zbatim t\u00eb marr\u00ebveshjeve p\u00ebr eliminimin e tatimit t\u00eb dyfisht\u00eb q\u00eb Shqip\u00ebria ka n\u00ebnshkruar me vendet e tjera dhe t\u00eb cilat jan\u00eb n\u00eb fuqi, p\u00ebrcaktohen t\u00eb ardhurat dhe normat e tatimit n\u00eb lidhje me pjes\u00ebn e tatimit q\u00eb duhet t\u00eb paguhet n\u00eb Shqip\u00ebri, si dhe metodat e eliminimit t\u00eb tatimit t\u00eb dyfisht\u00eb n\u00ebp\u00ebrmjet mekanizmit t\u00eb p\u00ebrjashtimit t\u00eb tatimit n\u00eb burim apo kreditimit t\u00eb tatimit t\u00eb paguar n\u00eb Shqip\u00ebri.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">6.Viti Tatimor<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr efekte t\u00eb deklarimit dhe pages\u00ebs s\u00eb detyrimeve tatimore, viti tatimor \u00ebsht\u00eb i nj\u00ebjt\u00eb m\u00eb vitin kalendarik dhe fillon m\u00eb 1 janar dhe p\u00ebrfundon m\u00eb 31 dhjetor.<\/li><\/ul>\n\n\n\n<h1 class=\"has-text-align-center wp-block-heading\">KREU 2<\/h1>\n\n\n\n<h1 class=\"has-text-align-center wp-block-heading\">\u00a0\u00a0\u00a0\u00a0 TATIMI MBI T\u00cb ARDHURAT PERSONALE<\/h1>\n\n\n\n<h2 class=\"wp-block-heading\">7.Tatimpaguesi i Tatimit mbi t\u00eb Ardhurat Personale<\/h2>\n\n\n\n<ol class=\"wp-block-list\"><li>Personat fizik\u00eb ku p\u00ebrfshihen individ\u00ebt dhe personat fizik\u00eb tregtar\u00eb, apo t\u00eb vetpun\u00ebsuar, deklarojn\u00eb dhe paguajn\u00eb \u201cTatim mbi t\u00eb ardhurat personale\u201d.<\/li><li>Tatimi mbi t\u00eb ardhurat personale p\u00ebrfshin:<\/li><\/ol>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<ul class=\"wp-block-list\"><li>Tatimin mbi t\u00eb ardhurat nga pun\u00ebsimi t\u00eb individ\u00ebve<\/li><li>Tatimin mbi t\u00eb ardhurat nga pun\u00ebsimi t\u00eb individ\u00ebve<\/li><li>Tatimin mbi t\u00eb ardhurat nga pun\u00ebsimi t\u00eb individ\u00ebve<\/li><\/ul>\n\n\n\n<p><\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<ol class=\"wp-block-list\" start=\"3\"><li>Personat fizik\u00eb jan\u00eb gjithashtu \u00a0subjekt i tatimit mbi t\u00eb ardhurat \u00a0nga dhuratat, trash\u00ebgimia dhe lojrat e fatit, por ato nuk kategorizohen n\u00eb grupin e t\u00eb ardhurave personale sipas paragrafit 7.2 m\u00eb sip\u00ebr.<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">8.Rezidenca e personave fizik\u00eb<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebrcaktimi n\u00ebse nj\u00eb person fizik (individ, tregtar apo i vetpun\u00ebsuar) plot\u00ebson kushtet e rezidentit tatimor n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, \u00ebsht\u00eb i r\u00ebnd\u00ebsish\u00ebm p\u00ebr t\u00eb llogaritur detyrimet e tij tatimore mbi baza mbar\u00ebbot\u00ebrore, pra p\u00ebr t\u00eb ardhurat e realizuara brenda Shqip\u00ebris\u00eb dhe jasht\u00eb saj.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Nj\u00eb person fizik, konsiderohet resident tatimor shqiptar, n\u00ebse plot\u00ebson edhe vet\u00ebm nj\u00eb nga kushtet e listuara n\u00eb shkronjat&nbsp; \u201ca\u2019 deri \u201ce\u201d t\u00eb nenit 8 t\u00eb Ligjit.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Ka nj\u00eb vendbanim t\u00eb q\u00ebndruesh\u00ebm n\u00ebnkupton se ka nj\u00eb banes\u00eb n\u00eb pron\u00ebsi, t\u00eb dhuruar, t\u00eb trash\u00ebguar, me qera etj, n\u00eb t\u00eb cil\u00ebn jeton.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00eb shkronj\u00ebn b, p\u00ebrcakohet si kriter periudha kohore minimalisht 183 dit\u00eb n\u00eb total, q\u00eb nj\u00eb tatimpagues i t\u00eb ardhurave personale duhet t\u00eb p\u00ebrmbush\u00eb brenda nj\u00eb periudhe tatimore, n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb. P.sh n\u00ebse nj\u00eb individ vjen n\u00eb shqip\u00ebri n\u00eb dat\u00ebn 30 n\u00ebntor t\u00eb vitit 2022 dhe qendron deri n\u00eb 10 qershor t\u00eb vitit 2023 ai do t\u00eb konsiderohet resident n\u00eb Shqip\u00ebri pasi Brenda nj\u00eb periudhe 12 mujore ka shpenzuar me shum\u00eb se 183 dit\u00eb n\u00eb Shqip\u00ebri.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Ka qendr\u00ebn e interesave jetike n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, n\u00ebnkupton lidhje t\u00eb r\u00ebnd\u00ebsishme personale n\u00eb Shqip\u00ebri (ka familjen, femij\u00ebt e mitur, bashk\u00ebshortin\/bashkeshorten, bashk\u00ebjetuesin\/bashkejetuesen) apo edhe lidhje ekonomike n\u00eb Shqip\u00ebri (ka biznese, menaxhon pasuri, ka investime etj t\u00eb kesaj natyre).<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">9.Dokumentacioni<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>Tatimpaguesit e tatimit mbi t\u00eb ardhurat personale mbajn\u00eb dokumentacionin dhe t\u00eb dh\u00ebnat sipas k\u00ebrkesave t\u00eb k\u00ebtij Ligji. Ata mbajn\u00eb gjithashtu dokumentacion dhe t\u00eb dh\u00ebna n\u00eb p\u00ebrputhje me legjislacionin e kontabilitetit (Ligji \u201cP\u00ebr kontabilitetin dhe Pasqyrat Financiare) n\u00eb mas\u00ebn, dokumentacionin dhe t\u00eb dh\u00ebnat e k\u00ebrkuara t\u00eb p\u00ebrcaktuara n\u00eb at\u00eb legjislacion.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Tatimpaguesit t\u00eb cil\u00ebt dorezojn\u00eb Deklarat\u00ebn e t\u00eb ardhurave, duhet t\u00eb justifikojn\u00eb cdo t\u00eb ardhur t\u00eb deklaruar me dokumentacionin p\u00ebrkat\u00ebs .<\/li><li>Personat fizik\u00eb t\u00eb vetpun\u00ebsuar dhe tregtar\u00ebt, p\u00ebr t\u00eb cil\u00ebt, Ligji \u201cP\u00ebr kontabilitetin dhe Pasqyrat Financiare\u201d nuk p\u00ebrcakton detyrime p\u00ebr mbajtjen e kontabilitetit, jan\u00eb t\u00eb detyruar t\u00eb regjistrojn\u00eb t\u00eb dh\u00ebnat e veprimtaris\u00eb s\u00eb tij n\u00eb:<ul><li>regjistrin e t\u00eb ardhurave, p\u00ebr t\u00eb ardhurat ditore q\u00eb realizojn\u00eb;<\/li><li>regjistrin e shpenzimeve, p\u00ebr cdo fatur\u00eb elektronike shpenzimi q\u00eb marrin;<\/li><li>k\u00ebrkesat e ark\u00ebtueshme p\u00ebr shitje mallrash dhe sh\u00ebrbimesh me pages\u00eb t\u00eb m\u00ebvonshme dhe detyrimet e pagueshme apo borxhet p\u00ebr llogari t\u00eb mallrave apo sh\u00ebrbimeve t\u00eb blera.<\/li><\/ul><\/li><\/ul>\n\n\n\n<p>Struktura e dokumentacionit&nbsp; t\u00eb detyruesh\u00ebm sa m\u00eb lart \u00ebsht\u00eb sipas Aneksit 1 bashk\u00ebngjitur.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Individ\u00ebt, t\u00eb cil\u00ebt deklarojn\u00eb t\u00eb ardhurat nga pun\u00ebsimi, duhet t\u00eb disponojn\u00eb:<ul><li>kontrat\u00ebn e pun\u00ebs apo t\u00eb sh\u00ebrbimit<\/li><li>kontrat\u00ebn e pun\u00ebs apo t\u00eb sh\u00ebrbimit<\/li><li>kontrat\u00ebn e pun\u00ebs apo t\u00eb sh\u00ebrbimit<\/li><\/ul><\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00eb rastet kur tatimpaguesi pretendon kreditimin e tatimit t\u00eb huaj, ai duhet t\u00eb disponoj\u00eb dokumentet n\u00eb lidhje me ndonj\u00eb tatim t\u00eb huaj t\u00eb paguar i cili lejohet t\u00eb zbritet nga tatimi i paguesh\u00ebm n\u00eb Shqip\u00ebri, p\u00ebrfshir\u00eb: prova t\u00eb qarta t\u00eb deklarat\u00ebs tatimore t\u00eb t\u00eb ardhurave n\u00eb vendin tjet\u00ebr, dokumentin e pages\u00ebs s\u00eb tatimit t\u00eb huaj apo dokumente t\u00eb tjera autentike t\u00eb autoriteteve t\u00eb huaja kompetente q\u00eb vertetojn\u00eb pages\u00ebn e tatimeve n\u00eb at\u00eb vend dhe q\u00eb mund t\u00eb kreditohen nga tatimi i paguesh\u00ebm n\u00eb Shqip\u00ebri.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">10.T\u00eb ardhurat personale t\u00eb tatueshme<\/h2>\n\n\n\n<ul class=\"wp-block-list\" type=\"1\"><li>T\u00eb ardhura personale t\u00eb tatueshme sipas Ligjit, konsiderohen t\u00eb ardhurat nga pun\u00ebsimi sipas nenit 12, te ardhurat nga biznesi sipas nenit 13 dhe t\u00eb ardhurat nga investimet (t\u00eb ardhurat nga kapitali), t\u00eb listuara n\u00eb nenin 15 t\u00eb Ligjit.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\" type=\"1\"><li>T\u00eb ardhurat personale jan\u00eb t\u00eb tatueshme pavar\u00ebsisht faktit se paguhen n\u00eb mjete monetare (lek\u00eb apo monedha t\u00eb huaja) apo n\u00eb natyr\u00eb. N\u00eb rastet kur t\u00eb ardhurat personale jan\u00eb realizuar n\u00eb natyr\u00eb, ato vler\u00ebsohen me vler\u00ebn e tregut, konvertohen n\u00eb lek\u00eb, duke llogaritur n\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb baz\u00ebn e tatimit mbi t\u00eb cil\u00ebn aplikohet tatimi sipas ligjit dhe detyrimi tatimor p\u00ebrkat\u00ebs.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\" type=\"1\"><li>Llojet dhe kategorit\u00eb e t\u00eb ardhurave n\u00eb natyr\u00eb, por pa u kufizuar vet\u00ebm n\u00eb to mund t\u00eb p\u00ebrfshijn\u00eb:<ul><li>pagesat n\u00eb lidhje me sh\u00ebrbimet e kryera apo mallrat e furnizuara p\u00ebr t\u00eb pun\u00ebsuarin, t\u00eb vetpun\u00ebsuarit apo tregtarin jo n\u00eb para, por n\u00eb aktive t\u00eb tjera t\u00eb ndryshme nga parat\u00eb.<\/li><li>aktivet (mallra, inventar etj) t\u00eb dhuruara t\u00eb pun\u00ebsuarit nga pun\u00ebdh\u00ebn\u00ebsi<\/li><li>qera t\u00eb paguara t\u00eb pun\u00ebsuarit nga pun\u00ebdh\u00ebn\u00ebsi<\/li><li>pagesa p\u00ebr trajtime estetike, operacione plastike, etj t\u00eb k\u00ebsaj natyre<\/li><li>pagesa p\u00ebr trajtime mjek\u00ebsore kur nuk \u00ebsht\u00eb parashikuar ndryshe n\u00eb k\u00ebt\u00eb ligj<\/li><li>pagesa p\u00ebr udh\u00ebtime private, akomodim privat pushime, etj t\u00eb k\u00ebsaj natyre, t\u00eb paguara n\u00eb favor t\u00eb t\u00eb pun\u00ebsuarit nga pun\u00ebdh\u00ebn\u00ebsi, por q\u00eb nuk lidhen me marr\u00ebdh\u00ebniet e pun\u00ebs dhe me realizimin e detyrave (sh\u00ebrbimet jasht\u00eb q\u00ebndr\u00ebs s\u00eb pun\u00ebs, transporti, dietat, akomodimi)<\/li><li>aktive t\u00eb tjera t\u00eb luajtshme apo t\u00eb paluajtshme t\u00eb p\u00ebrfituara nga pun\u00ebmarr\u00ebsi<\/li><\/ul><\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\" type=\"1\"><li>T\u00eb ardhurat e paguara n\u00eb natyr\u00eb duhet t\u00eb shoq\u00ebrohen me dokumentacionin justifikues q\u00eb provon shpenzimin e b\u00ebr\u00eb n\u00eb lidhje me aktivin\/sh\u00ebrbimin e paguar si:<ul><li>Faturat elektornike t\u00eb paguara p\u00ebr trajtime estetike, mjek\u00ebsore, udh\u00ebtime, akomodim, active t\u00eb blera dhe t\u00eb dh\u00ebna si shp\u00ebrblim n\u00eb natyr\u00eb.<\/li><li>Kontrata qeraje dhe dokumentacion pagesash p\u00ebr qera t\u00eb paguar jo nga p\u00ebrfituesi i saj, jo m\u00eb pak se nivelet e p\u00ebrcaktuar n\u00eb aktet n\u00ebnligjore n\u00eb fuqi p\u00ebr nivelet minimale t\u00eb qeras\u00eb.<\/li><li>Kosto e argumentuar mallrash appo inventari t\u00eb dhuruara pun\u00ebmarr\u00ebsit<\/li><li>Vlera e tregut e mallrave\/sh\u00ebrbimeve t\u00eb dh\u00ebna n\u00eb k\u00ebmbim t\u00eb mallrave\/sh\u00ebrbimeve t\u00eb tjera t\u00eb marra<\/li><\/ul><\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">11. Kategorit\u00eb e t\u00eb ardhurave personale q\u00eb nuk jan\u00eb subjekt i Tatimit mbi t\u00eb Ardhurat Personale<\/h2>\n\n\n\n<p>N\u00eb paragraf\u00ebt \u201ca\u201d deri \u201ch\u201d t\u00eb nenit 11, listohen kategorit\u00eb e t\u00eb ardhurave personale, t\u00eb cilat jan\u00eb t\u00eb ardhura t\u00eb p\u00ebrjashtuara nga tatimi mbi t\u00eb ardhurat personalesi m\u00eb posht\u00eb:<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>T\u00eb ardhurat e p\u00ebrfituara si rezultat i sigurimit n\u00eb skem\u00ebn e detyrueshme t\u00eb sigurimeve shoq\u00ebrore dhe sh\u00ebndetesore n\u00ebnkuptojn\u00eb \u00e7do t\u00eb ardhur individuale q\u00eb buron nga pagesat e b\u00ebra nga Fondi i Sigurimeve Shoq\u00ebrore dhe Fondi i Kujdesit Sh\u00ebndet\u00ebsor. Pagesat e b\u00ebra nga fondi i sigurimeve shoq\u00ebrore p\u00ebrfshijn\u00eb cdo lloj pagese p\u00ebr pension pleq\u00ebrie, invaliditeti, kompensimi etj. Edhe pagesat e b\u00ebra nga Fondi i Kujdesit Sh\u00ebndetsor, pavar\u00ebsisht natyr\u00ebs s\u00eb tyre, jan\u00eb t\u00eb ardhura t\u00eb p\u00ebrjashtuara nga tatimi p\u00ebr individ\u00ebt p\u00ebrfitues t\u00eb tyre;<\/li><li>Ndihmat ekonomike nga buxhetet publike p\u00ebr individ\u00ebt pa t\u00eb ardhura ose me t\u00eb ardhura t\u00eb ulta, sipas p\u00ebrcaktimeve n\u00eb legjislacionin p\u00ebrkat\u00ebs ne fuqi p\u00ebrfshijn\u00eb pagesa t\u00eb tilla t\u00eb dh\u00ebna nga pushteti q\u00ebndror dhe ai lokal;<\/li><li>T\u00eb ardhurat e p\u00ebrjashtuara mbi baz\u00ebn e marr\u00ebveshjeve nd\u00ebrkomb\u00ebtare t\u00eb ratifikuara nga Kuvendi i Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb. Marr\u00ebveshje t\u00eb tilla duhet t\u00eb ken\u00eb p\u00ebrcaktuar n\u00eb m\u00ebnyr\u00eb t\u00eb qart\u00eb subjektet e p\u00ebrjashtuar nga tatimi. Zakonisht, marr\u00ebveshje t\u00eb tilla parashikojn\u00eb p\u00ebrjashtime p\u00ebr stafet e huaja (individ\u00eb jo rezident\u00eb shqiptar\u00eb), nd\u00ebrkoh\u00eb q\u00eb individ\u00ebt rezident\u00eb shqiptar\u00eb i n\u00ebn\u00ebshtrohen legjislacionit t\u00eb brendsh\u00ebm tatimor dhe nuk p\u00ebrfitojn\u00eb nga Marreveshje t\u00eb tilla t\u00eb ratifikuara; P\u00ebrjashtimet q\u00eb mund t\u00eb jen\u00eb parashikuar n\u00eb dokumente t\u00eb cilat nuk jan\u00eb ratifikuar nga Kuvendi i Shqip\u00ebris\u00eb, pra q\u00eb nuk prevalojn\u00eb mbi legjislacionin e brendsh\u00ebm, nuk zbatohen;<\/li><li>Kompensimet financiare t\u00eb paguara p\u00ebr pronar\u00ebt e pronave si shp\u00ebrblim p\u00ebr shpron\u00ebsimet e b\u00ebra nga shteti p\u00ebr interesa publike, paguar nga buxheti q\u00ebndror apo buxhetet lokale, si dhe kompensimet financiare q\u00eb u jepen ish-pronar\u00ebve nga shteti p\u00ebr shpron\u00ebsimet e pron\u00ebs para vitit 1991;<\/li><li>Kompensimet financiare t\u00eb paguara ish t\u00eb d\u00ebnuarve politik\u00eb dhe pasardh\u00ebsve t\u00eb tyre, dhe t\u00eb p\u00ebrfituara sipas legjislacionit p\u00ebrkat\u00ebs n\u00eb fuqi;<\/li><li>Shp\u00ebrblimet dhe \u00e7mimet e dh\u00ebna sportist\u00ebve, artist\u00ebve, studiuesve, shkenc\u00ebtar\u00ebve etj, qoft\u00eb nga institucionet shtet\u00ebrore apo organet e qeverisjes vendore, p\u00ebr rezultate dhe arritje n\u00eb shkenc\u00eb, sport, kultur\u00eb. P\u00ebrjashtimi nga llogaritja dhe pagesa e tatimit p\u00ebr k\u00ebto t\u00eb ardhura, nuk i p\u00ebrjashton p\u00ebrfituesit nga detyrimi p\u00ebr dor\u00ebzimin e deklarat\u00ebs vjetore t\u00eb t\u00eb ardhurave sipas kushteve t\u00eb Ligjit;<\/li><li>Bursat e nx\u00ebn\u00ebsve dhe t\u00eb student\u00ebve t\u00eb akorduara nga qeveria q\u00ebndrore apo ajo lokale p\u00ebr nx\u00ebn\u00ebs dhe student\u00eb me rezultate t\u00eb larta, sipas akteve p\u00ebrkat\u00ebse t\u00eb fush\u00ebs;<\/li><li>P\u00ebrfitimet p\u00ebr d\u00ebmshp\u00ebrblime, t\u00eb marra n\u00ebp\u00ebrmjet vendimeve t\u00eb form\u00ebs s\u00eb prer\u00eb t\u00eb gjykatave, si dhe kompensimet e caktuara p\u00ebr kostot gjyq\u00ebsore. Termi \u201cd\u00ebmshp\u00ebrblim\u201d nuk p\u00ebrfshin p\u00ebrfitimet n\u00eb form\u00eb pagash nga individ\u00ebt e larguar nga puna, p\u00ebr t\u00eb cil\u00ebt vendimi i gjykat\u00ebs k\u00ebrkon pages\u00ebn e pagave t\u00eb papaguara. K\u00ebto p\u00ebrfitime do tatohen sikur pagat t\u00eb ishin marr\u00eb \u00e7do muaj p\u00ebr periudh\u00ebn q\u00eb mbulon vendimi i gjykat\u00ebs.<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">12.T\u00eb Ardhurat nga Pun\u00ebsimi<\/h2>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>\u00c7do p\u00ebrfitim i individit q\u00eb ka lidhje me marr\u00ebdh\u00ebniet e pun\u00ebsimit, konsiderohet e ardhur nga pun\u00ebsimi dhe tatohet si e till\u00eb, pavar\u00ebsisht n\u00ebse \u00ebsht\u00eb apo emertohet pag\u00eb, rrog\u00eb, shp\u00ebrblim, bonus, shtes\u00eb, kompensim etj. Parimi kryesor q\u00eb nj\u00eb e ardhur t\u00eb konsiderohet si e ardhur nga pun\u00ebsimi \u00ebsht\u00eb q\u00eb individi tatimpagues duhet t\u00eb ndjek\u00eb udh\u00ebzimet e paguesit t\u00eb t\u00eb ardhurave, pra pun\u00ebdh\u00ebn\u00ebsit, apo personit q\u00eb i ka caktuar nj\u00eb detyr\u00eb\/funksion, n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb marr\u00eb pag\u00ebn\/rrog\u00ebn\/shp\u00ebrblimin\/bonusin\/kompensimin apo shtes\u00ebn, apo element\u00eb t\u00eb tjer\u00eb t\u00eb ngjash\u00ebm me k\u00ebto. Brenda konceptit t\u00eb t\u00eb ardhurave nga pun\u00ebsimi jan\u00eb paga baz\u00eb, p\u00ebr koh\u00eb pun\u00eb apo sasi prodhimi, cdo shtes\u00eb mbi pag\u00ebn baz\u00eb e p\u00ebrhershme si shtesat p\u00ebr pozicion, vjet\u00ebrsi, v\u00ebshtir\u00ebsi, larg\u00ebsi vendbanimi, natyr\u00eb t\u00eb ve\u00e7ant\u00eb pune apo sh\u00ebrbimi, si dhe shtesa t\u00eb tjera page e shp\u00ebrblimi t\u00eb tjera. Po k\u00ebshtu edhe t\u00eb ardhurat q\u00eb merr individi n\u00eb form\u00eb shp\u00ebrblimi nga fondi i ve\u00e7ant\u00eb, apo nga fonde t\u00eb tjera t\u00eb krijuara me akte t\u00eb ndryshme ligjore apo statutore t\u00eb shoq\u00ebrive, si paga e13-t\u00eb, apo pagesa t\u00eb ndryshme t\u00eb k\u00ebsaj natyre, konsiderohen t\u00eb ardhura nga pun\u00ebsimi dhe konsolidohen n\u00eb baze mujore p\u00ebr efekt t\u00eb llogaritjes s\u00eb detyrimit tatimor.<\/li><li>Edhe n\u00ebse pagesat b\u00ebhen p\u00ebr marr\u00ebdh\u00ebnie pun\u00ebsimi apo detyrash q\u00eb do konkretizohen n\u00eb t\u00eb ardhmen, apo p\u00ebr marr\u00ebdh\u00ebnie pun\u00ebsimi apo detyrash q\u00eb kan\u00eb ndodhur n\u00eb t\u00eb kaluar\u00ebn, p\u00ebrfituesi konsiderohet se ka marr\u00eb t\u00eb ardhura nga pun\u00ebsimi dhe do tatohet n\u00eb baz\u00eb t\u00eb rregullave t\u00eb tatimit t\u00eb t\u00eb ardhurave nga pun\u00ebsimi.<\/li><li>Natyr\u00ebn e t\u00eb ardhurave nga pun\u00ebsimi kan\u00eb edhe shp\u00ebrblimet e drejtor\u00ebve, shp\u00ebrblimet si antar i bordit t\u00eb drejtor\u00ebve ose i organit ligjor t\u00eb nj\u00eb shoq\u00ebrie, si dhe shp\u00ebrblimet p\u00ebr menaxhimin dhe pjes\u00ebmarrjen n\u00eb k\u00ebshillat drejtues.<\/li><li>N\u00eb rastet kur pagesa t\u00eb tilla, t\u00eb cilat mund t\u00eb jen\u00eb periodike, mujore\/tremujore\/vjetore sipas rastit, merren n\u00eb vendin e pun\u00ebsimit t\u00eb vazhduesh\u00ebm t\u00eb individit, paguesi i tyre, pra agjenti i list\u00ebpages\u00ebs konsolidon t\u00eb gjitha t\u00eb ardhurat n\u00eb baz\u00eb mujore dhe mban tatimin sipas normave ligjore n\u00eb fuqi.<\/li><li>N\u00eb rastet kur pagesa t\u00eb tilla, t\u00eb cilat mund t\u00eb jen\u00eb periodike, mujore\/tremujore\/vjetore sipas rastit, merren jo n\u00eb vendin e pun\u00ebsimit, por n\u00eb nj\u00eb entitet t\u00eb ndrysh\u00ebm me t\u00eb cilin individi p\u00ebrfitues nuk ka marr\u00ebdh\u00ebnie pun\u00ebsimi, entiteti pagues mban tatimin 15 % sipas p\u00ebrcaktimit n\u00eb nenin 65 paragrafi 1 g\u00ebrma \u201cb\u201d e ligjit. Meqen\u00ebse t\u00eb ardhura t\u00eb tilla konsiderohen t\u00eb ardhura nga pun\u00ebsimi, individi p\u00ebrfitues ka detyrimin q\u00eb n\u00eb deklarat\u00ebn vjetore t\u00eb t\u00eb ardhurave personale, t\u00eb rillogarit\u00eb detyrimin tatimor duke bashkuar t\u00eb ardhurat sipas paragrafit 1, g\u00ebrmat \u201ca\u201d, \u201cb\u201d, \u201cc\u201d t\u00eb nenit 12 t\u00eb p\u00ebrfituara cdo muaj, me pag\u00ebn mujore q\u00eb mund t\u00eb ket\u00eb marr\u00eb n\u00eb vendin\/vendet e pun\u00ebsimit dhe t\u00eb paguaj\u00eb\/kerkoj\u00eb t\u00eb rimbursoj\u00eb diferencat eventuale t\u00eb detyrimit tatimor vjetor.<\/li><li>Edhe n\u00eb rastet e transferimit apo huazimit t\u00eb punonj\u00ebsve, t\u00eb ardhurat individuale t\u00eb p\u00ebrfituara nga punonj\u00ebsit do trajtohen si t\u00eb ardhura nga pun\u00ebsimi dhe do tatohen si t\u00eb tilla<\/li><li>G\u00ebrma \u201ce\u201d e paragrafit 1 t\u00eb nenit 12 \u00ebsht\u00eb \u201cklauzol\u00eb antishmangie\u201d dhe synon t\u00eb mbroj\u00eb nga erodimi baz\u00ebn e tatimit mbi t\u00eb ardhurat nga pun\u00ebsimi, n\u00ebp\u00ebrmjet kalimit t\u00eb tatimpaguesit nga statusi \u201ci pun\u00ebsuar\u201d n\u00eb statusin \u201ci vetpunesuar\u201d me q\u00ebllimin e vet\u00ebm t\u00eb p\u00ebrfitimit te avantazheve fiskale duke \u00a0aplikuar tarifa m\u00eb favorizuese tatimi.<\/li><li>N\u00ebse nj\u00eb i vetpunesuar, 80 % t\u00eb t\u00eb ardhurave i siguron nga 1 klient i vet\u00ebm, apo 90 % t\u00eb t\u00eb ardhurave nga m\u00eb pak se 3 klient\u00eb, p\u00ebr q\u00ebllime t\u00eb llogaritjes s\u00eb detyrimit tatimor mbi t\u00eb ardhurat vjetore\/mujore t\u00eb tij, do aplikohen tarifat e tatimit mbi pag\u00ebn. P\u00ebr q\u00ebllime t\u00eb zbatimit t\u00eb k\u00ebsaj pike, llogaritja e detyrimit tatimor sipas k\u00ebtij paragrafi, do b\u00ebhet nga vet\u00eb i vetpun\u00ebsuari q\u00eb plot\u00ebson k\u00ebto kritere,\u00a0 n\u00eb deklarat\u00ebn tatimore vjetore t\u00eb tij.<\/li><li>N\u00eb rastet kur i vetpun\u00ebsuari, rezident tatimor me seli t\u00eb p\u00ebrhershme n\u00eb Shqip\u00ebri, siguron sh\u00ebrbime vet\u00ebm p\u00ebr persona jorezident\u00eb shqiptar\u00eb, t\u00eb cil\u00ebt nuk kan\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Shqip\u00ebri n\u00eb form\u00ebn e filialit, deg\u00ebs apo zyr\u00ebs s\u00eb p\u00ebrfaq\u00ebsimit, g\u00ebrma \u2018e\u201d e paragrafit 1 t\u00eb nenit 12 nuk zbatohet.<\/li><li>T\u00eb ardhurat nga pun\u00ebsimi gjithashtu p\u00ebrfshijn\u00eb pagesat q\u00eb kryhen n\u00eb rastet e shkurtimit, humbjes ose nd\u00ebrprerjen e marr\u00ebdh\u00ebnieve t\u00eb pun\u00ebsimit. N\u00ebse nj\u00eb pun\u00ebmarr\u00ebs, merr n\u00eb nj\u00eb shum\u00eb t\u00eb vetme apo me disa pagesa, nj\u00eb t\u00eb ardhur nga ish pun\u00ebdh\u00ebn\u00ebsi i tij n\u00eb form\u00ebn e bonusit p\u00ebr shkurtimin e vendit t\u00eb pun\u00ebs, apo mbylljes s\u00eb vendit t\u00eb pun\u00ebs, apo nd\u00ebrprerjes s\u00eb tyre p\u00ebr shkaqe nga m\u00eb t\u00eb ndryshmet, t\u00eb ardhurat e paguara do t\u00eb konsiderohen t\u00ebardhura t\u00eb muajit p\u00ebr t\u00eb cilat jan\u00eb paguar dhe do tatohen sipas normave tatimore t\u00eb tatimit mbi pagat.<\/li><li>Nisur nga parimi q\u00eb t\u00eb ardhurat nga pun\u00ebsimi tatohen n\u00eb vendin e pun\u00ebsimit, edhe n\u00eb rastet kur fuqia pun\u00ebtore ofrohet nga nj\u00eb agjenci pun\u00ebsimi e cila nuk \u00ebsht\u00eb rezidente tatimore shqiptare, si psh rastet kur agjenci t\u00eb huaja i ofrojn\u00eb entiteteve juridike shqiptare fuqi pun\u00ebtore nga jasht\u00eb, por pagesa e fuqis\u00eb pun\u00ebtore i b\u00ebhet agjencis\u00eb s\u00eb huaj sipas kontrat\u00ebs, tatimi q\u00eb llogaritet dhe mbahet si tatim mbi pag\u00ebn do jet\u00eb jo m\u00eb pak se 80 % e tarif\u00ebs totale q\u00eb \u00ebsht\u00eb paguar nga entiteti shqiptar \u00a0p\u00ebr agjencin\u00eb e huaj t\u00eb pun\u00ebsimit.<\/li><\/ol>\n\n\n\n<p>Shembull: Nj\u00eb kompani nd\u00ebrtimi shqiptare ka k\u00ebrkuar nga nj\u00eb agjenci pun\u00ebsimi kineze q\u00eb ta furnizoj\u00eb me 50 punonj\u00ebs karpentier, t\u00eb cil\u00ebt do t\u00eb punojn\u00eb p\u00ebr nj\u00eb periudh\u00eb 6 mujore. Pagesa totale e cila p\u00ebrfshin koston e pun\u00ebs dhe komisionin e agjencis\u00eb \u00ebsht\u00eb 380 mij\u00eb euro. P\u00ebr nevoja t\u00eb zbatimi t\u00eb paragrafit 3 t\u00eb nenit 12 t\u00eb ligjit, fondi I pagave bruto supozohet t\u00eb jet\u00eb 380.000 x 80 % = 304.000 euro. Secili punonj\u00ebs supozohet t\u00eb ket\u00eb p\u00ebrfituar: 304.000 : 6 muaj : 50 punonj\u00ebs = 1.013 euro n\u00eb muaj. Kjo do t\u00eb jet\u00eb baza mbi t\u00eb cil\u00ebn do t\u00eb llogaritet detyrimi tatimor p\u00ebr cdo punonj\u00ebs.<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\" start=\"12\"><li>Nuk konsiderohen si t\u00eb ardhura nga pun\u00ebsimi dhe nuk jan\u00eb pjes\u00eb e baz\u00ebs tatimore mbi t\u00eb cil\u00ebn&nbsp;&nbsp; &nbsp;llogaritet&nbsp;&nbsp; &nbsp;tatimi&nbsp;&nbsp; &nbsp;mbi&nbsp;&nbsp; &nbsp;pagat,&nbsp;&nbsp; &nbsp;p\u00ebrfitimet&nbsp;&nbsp; &nbsp;e&nbsp;&nbsp; &nbsp;m\u00ebposhtme&nbsp;&nbsp; &nbsp;t\u00eb&nbsp;&nbsp; &nbsp;t\u00eb&nbsp;&nbsp; &nbsp;pun\u00ebsuarve:<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\" type=\"a\"><li>vlera e ushqimeve t\u00eb konsumuara, pijeve (jo alkolike), paisjet e punes, trajtimi mjek\u00ebsor dhe p\u00ebrfitime t\u00eb tjera t\u00eb parashikuara, n\u00eb ambjentet ku operohet nga ose n\u00eb em\u00ebr t\u00eb nj\u00eb pun\u00ebdh\u00ebn\u00ebsi, dhe q\u00eb jan\u00eb t\u00eb disponueshme p\u00ebr t\u00eb gjith\u00eb t\u00eb pun\u00ebsuarit n\u00eb kushte t\u00eb ngjashme dhe q\u00eb krijojn\u00eb kushte m\u00eb t\u00eb mira pune p\u00ebr t\u00eb pun\u00ebsuarit. P\u00ebrfitimet e t\u00eb pun\u00ebsuarve sipas k\u00ebtij paragrafi, konsiderohen jasht\u00eb baz\u00ebs s\u00eb tatimit, vet\u00ebm t\u00eb rastet kur ofrohen si t\u00eb tilla ne natyr\u00eb nga pun\u00ebdh\u00ebn\u00ebsi, qoft\u00eb p\u00ebr mallra apo sh\u00ebrbime, pra: (i) ose kur ato organizohen dhe ofrohen nga vet\u00eb pun\u00ebdh\u00ebn\u00ebsi, psh ushqimi dhe pijet joalkoolike n\u00eb mens\u00ebn e entitetit, kabineti i mjekut apo dentistit n\u00eb entitet, (ii) ose kur pun\u00ebdh\u00ebn\u00ebsi i merr k\u00ebto sh\u00ebrbime nga t\u00eb tret\u00ebt dhe punonj\u00ebsit e tij marrin ushqim n\u00eb nj\u00eb restorant t\u00eb kontraktuar, apo kryejn\u00eb ekzaminime apo vizita mjek\u00ebsore n\u00eb nj\u00eb klinike. N\u00eb rastet kur pun\u00ebdh\u00ebn\u00ebsi jep pagesa n\u00eb mjete monetare t\u00eb konsideruara si pagesa p\u00ebr trajtim ushqimor, mjek\u00ebsor, blerje paisjesh si uniforma etj, pagesa t\u00eb tilla t\u00eb p\u00ebrfituara t\u00eb mjete monetare nga pun\u00ebmarr\u00ebsi do konsiderohen pjes\u00eb e t\u00eb ardhurave personale t\u00eb tij nga paga dhe do tatohen si t\u00eb tilla.<\/li><li>rimbursimet nga pun\u00ebdh\u00ebn\u00ebsi i shpenzimeve t\u00eb udh\u00ebtimit, akomodimit dhe dietave. P\u00ebrfitime t\u00eb tilla duhet t\u00eb justifikohen me dokumentacion, p\u00ebr t\u00eb provuar se pagesa t\u00eb tilla si p\u00ebrfitime t\u00eb pun\u00ebmarr\u00ebsit, jan\u00eb pjes\u00eb e p\u00ebrmbushjes s\u00eb detyrave t\u00eb tyre sipas kontrat\u00ebs, dhe jan\u00eb kryer si pjes\u00eb e veprimtaris\u00eb ekonomike dhe p\u00ebr q\u00ebllime t\u00eb \u00a0menaxhimit t\u00eb entitetit.<\/li><\/ul>\n\n\n\n<p>Dokumentacioni justifikues duhet t\u00eb p\u00ebrfshij\u00eb edhe:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>autorizimin me shkrim t\u00eb nivelit p\u00ebrkat\u00ebs t\u00eb menaxhimit p\u00ebr sh\u00ebrbimet p\u00ebr nevoja t\u00eb pun\u00ebs. Menaxhimentit, duke treguar dhe arsyetuar q\u00ebllimin e udh\u00ebtimit p\u00ebr nevoja t\u00eb pun\u00ebs, t\u00eb lidhur me funksionet q\u00eb kryen p\u00ebrfituesi;<\/li><li>faturat e paguara si dokumente justifikuese, biletat e transportit, faturat e akomodimit apo dokumenta te tjera justifikuese.<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>kompensimet n\u00eb form\u00eb ndihme p\u00ebr punonj\u00ebsit n\u00eb rastet e s\u00ebmundjeve, fatkeq\u00ebsive apo v\u00ebshtir\u00ebsive t\u00eb jetes\u00ebs q\u00eb kan\u00eb, por brenda parashikimeve n\u00eb legjislacionin p\u00ebrkat\u00ebs n\u00eb fuqi kur ka p\u00ebrcaktime t\u00eb tilla. Pagesa dhe p\u00ebrfitime t\u00eb tilla duhet t\u00eb argumentohen me dokumentacion (psh ndihm\u00eb n\u00eb rastin e vdekjes s\u00eb familjar\u00ebve, pagesa p\u00ebr mjekime etj), por shuma totale e p\u00ebrfitimit nuk duhet t\u00eb kaloj\u00eb 20% t\u00eb t\u00eb ardhurave vjetore nga pun\u00ebsimi t\u00eb punonj\u00ebsit p\u00ebrfitues t\u00eb shp\u00ebrblimit\/shp\u00ebrblimeve;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00eb rastet kur pun\u00ebdh\u00ebn\u00ebsit sigurojn\u00eb t\u00eb pun\u00ebsuarit n\u00eb shoq\u00ebrit\u00eb e sigurimit n\u00eb lidhje me jet\u00ebn, sh\u00ebndetin dhe aksidentet n\u00eb pun\u00eb, pagesa t\u00eb tilla n\u00eb form\u00ebn e kontributit p\u00ebr sigurimin e jet\u00ebs, sh\u00ebndetit dhe aksidenteve n\u00eb pun\u00eb, t\u00eb b\u00ebra nga pun\u00ebdh\u00ebn\u00ebsi n\u00eb favor t\u00eb pun\u00ebmarr\u00ebsit nuk konsiderohen pjes\u00eb e pag\u00ebs mbi t\u00eb cil\u00ebn llogaritet tatimi mbi pag\u00eb.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>n\u00eb zbatim t\u00eb Konventave apo Marr\u00ebveshjeve Nd\u00ebrkomb\u00ebtare t\u00eb pranuara dhe n\u00ebnshkruara nga Republika e Shqip\u00ebris\u00eb apo Qeveria Shqiptare, individ\u00ebt t\u00eb cil\u00ebt megjith\u00ebse mund t\u00eb plot\u00ebsojn\u00eb kriterin e rezidentit tatimor shqiptar, por q\u00eb g\u00ebzojn\u00eb statusin diplomatik dhe jan\u00eb pjes\u00eb e Misioneve t\u00eb huaja diplomatike apo organizmave dhe organizatave nd\u00ebrkomb\u00ebtare n\u00eb Shqip\u00ebri, p\u00ebrjashtohen nga tatimi mbi t\u00eb ardhurat q\u00eb rrjedhin nga pagat dhe kompensimet p\u00ebr marr\u00ebdh\u00ebniet e pun\u00ebs s\u00eb tyre, gjat\u00eb kryerjes s\u00eb funksioneve t\u00eb tyre zyrtare n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/li><li>N\u00eb rastet kur nj\u00eb individ, merr t\u00eb ardhura n\u00eb form\u00ebn e pagave, kompensimeve, d\u00ebmshp\u00ebrblimeve etj, por q\u00eb lidhen me pun\u00ebsimin e tij t\u00eb kaluar dhe pagesa b\u00ebhet n\u00eb nj\u00eb shum\u00eb t\u00eb vetme apo n\u00eb disa k\u00ebste, t\u00eb ardhurat e p\u00ebrfituara si pag\u00eb trajtohen si t\u00eb ardhura nga pun\u00ebsimi t\u00eb muajve dhe viteve p\u00ebr t\u00eb cilat jan\u00eb paguar dhe tatimi llogaritet sipas normave t\u00eb tatimit mbi pagat t\u00eb atyre periudhave tatimore. Nd\u00ebrsa d\u00ebmshp\u00ebrblimi tatohet me tarif\u00ebn e parashikuar ne paragrafin 65\/1\/b.<\/li><\/ul>\n\n\n\n<h1 class=\"wp-block-heading\">13. T\u00eb ardhurat nga biznesi<\/h1>\n\n\n\n<ol class=\"wp-block-list\"><li>N\u00eb kuptim t\u00eb Ligjit \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d t\u00eb ardhurat nga biznesi i personave fizik\u00eb ku p\u00ebrfshihen tregtar\u00ebt dhe t\u00eb vetpun\u00ebsuarit, p\u00ebrfshijn\u00eb, por pa u kufizuar vet\u00ebm n\u00eb to, t\u00eb ardhurat e listuara n\u00eb g\u00ebrmat \u201ca\u201d deri \u201cl\u201d t\u00eb nenit 13 t\u00eb ligjit. T\u00eb ardhura t\u00eb tilla, do trajtohen si t\u00eb ardhura biznesi, n\u00ebse m\u00eb par\u00eb nuk jan\u00eb trajtuar si t\u00eb ardhura nga pun\u00ebsimi, psh n\u00ebse jemi n\u00eb kushtet e g\u00ebrm\u00ebs \u2018e\u201d t\u00eb paragrafit 1 t\u00eb nenit 12, apo t\u00eb g\u00ebrm\u00ebs \u201cb\u2019, paragrafi 1 i nenit 65:<ul><li>T\u00eb ardhurat e nj\u00eb personi fizik tregtar apo i vetpun\u00ebsuar nga \u00e7do aktivitet biznesi i tij, i \u00e7far\u00ebdo lloji apo natyre;<\/li><li>T\u00eb ardhurat q\u00eb personi fizik tregtar apo personi fizik i vetpunesuar merr n\u00eb form\u00ebn e interesit, dividentit, ndarjes s\u00eb fitimit, apo cdo honorari, por vet\u00ebm p\u00ebr rastet kur k\u00ebto t\u00eb ardhura jan\u00eb pjes\u00eb e biznesit q\u00eb ushtron personi fizik tregtar apo i vetpun\u00ebsuar dhe jo pjes\u00eb e investimeve individuale t\u00eb tij. <em>Shembull: N\u00ebse nj\u00eb tatimpagues i vetpun\u00ebsuar merr interesa nga llogarit\u00eb e tij t\u00eb biznesit, apo ndonj\u00eb ndarje fitimi nga kuota q\u00eb mund t\u00eb ket\u00eb n\u00eb nj\u00eb biznes tjet\u00ebr, kuot\u00eb kjo q\u00eb ka patur si burim financimi aktive e biznesit t\u00eb t\u00eb vetpun\u00ebsuarit dhe jo llogari individuale t\u00eb tij, k\u00ebto kategori t\u00eb ardhurash do trajtohen si t\u00eb ardhura t\u00eb biznesit;<\/em><\/li><li>T\u00eb ardhurat nga shitja e titujve, t\u00eb cilat jan\u00eb efektivisht t\u00eb lidhura dhe pjes\u00eb e biznesit t\u00eb tij;<\/li><li>T\u00eb ardhurat nga dh\u00ebnia me qira e nj\u00eb biznesi, pavar\u00ebsisht se qiradh\u00ebnia i p\u00ebrfshin t\u00eb gjitha apo nj\u00eb pjes\u00eb t\u00eb aktiveve t\u00eb trup\u00ebzuara apo t\u00eb patrup\u00ebzuara. <em>Shembull: Nj\u00eb tatimpagues, person fizik tregtar, apartamentin e tij n\u00eb katin e par\u00eb e ka shndruar n\u00eb dyqan, e ka regjistruar n\u00eb Agjencin\u00eb e Kadastr\u00ebs si t\u00eb till\u00eb dhe e ka futur si kontribut, pjes\u00eb t\u00eb aktiveve t\u00eb bizneis q\u00eb ushtron. N\u00ebse ky tregtar, nj\u00eb pjes\u00eb t\u00eb dyqanit e jep me qera p\u00ebr nj\u00eb tregtar apo t\u00eb vetpun\u00ebsuar tjet\u00ebr, t\u00eb ardhurat nga qeraja do konsiderohen pjes\u00eb e t\u00eb ardhurave t\u00eb Biznesit t\u00eb tij. Por n\u00ebse ai jep me qera nj\u00eb apartament tjet\u00ebr q\u00eb ka n\u00eb pron\u00ebsi si individ, t\u00eb ardhurat q\u00eb siguron nga kjo qeradh\u00ebnie konsiderohen t\u00eb ardhura individuale nga qeradh\u00ebnia, tatohen sit \u00eb tilla dhe nuk kan\u00eb lidhje me biznesin e tregtarit;<\/em><\/li><li>T\u00eb ardhurat nga shitja e \u00e7do lloj aktivi dhe detyrimi t\u00eb biznesit, p\u00ebrfshir\u00eb edhe shitjen e t\u00eb gjith\u00eb biznesit. N\u00ebse aktivet jan\u00eb regjistruar si pjes\u00eb e biznesit, t\u00eb ardhurat nga shitja e tyre do jen\u00eb t\u00eb ardhura biznesore. N\u00ebse shitet i gjith\u00eb biznesi, p\u00ebrfshire aktivet e trup\u00ebzuara por edhe ato t\u00eb patrup\u00ebzuara, e gjith\u00eb shuma e ark\u00ebtuar nga shitja \u00ebsht\u00eb e ardhur e tatueshme biznesore, pavar\u00ebsisht se shuma e ark\u00ebtuar mund t\u00eb jet\u00eb m\u00eb e lart\u00eb (p\u00ebr shkak t\u00eb list\u00ebs s\u00eb klient\u00ebve, merit t\u00eb mir\u00eb, pozicionit etj) se vlera e aktiveve t\u00eb shitura n\u00eb kuadrin e Biznesit;<\/li><\/ul><ul><li>T\u00eb ardhurat nga prodhimi bujq\u00ebsor ose blegtoral, p\u00ebr rastet kur ky prodhim tregtohet n\u00eb kuadrin e nj\u00eb biznesi t\u00eb regjistruar n\u00eb QKB dhe t\u00eb pajisur me NUIS si person fizik tregtar;<\/li><\/ul><ul><li>Fitimi kapital i realizuar nga transferimi i aktiveve dhe pasiveve t\u00eb biznesit n\u00eb nj\u00eb riorganizim biznesi, si\u00e7 p\u00ebrcaktohet n\u00eb Nenin 46 \u201cRregullat e zbatueshme mbi riorganizimet e biznesit\u201d t\u00eb k\u00ebtij Ligji;<\/li><\/ul><ul><li>Dhuratat, financimet apo subvencionet e marra nga nj\u00eb person fizik tregtar apo I vetpun\u00ebsuar, t\u00eb cilat jepen p\u00ebr biznesin e tij dhe pavar\u00ebsisht kush \u00ebsht\u00eb dhuruesi apo subvencionuesi. T\u00eb hyra t\u00eb tilla n\u00eb llogarit\u00eb e biznesit, konsiderohen t\u00eb ardhura biznesore p\u00ebr efekt tatimi;<\/li><\/ul><ul><li>\u00c7do lloj tarife sh\u00ebrbimi q\u00eb faturon personi fizik p\u00ebr t\u00eb tret\u00eb n\u00eb kuadrin e biznesit t\u00eb tij.<\/li><\/ul><ul><li>Fitimet kapitale nga rivler\u00ebsimi i aktiveve t\u00eb biznesit kur k\u00ebto aktive jan\u00eb dh\u00ebn\u00eb si kontribut n\u00eb natyr\u00eb n\u00eb kapitalin e nj\u00eb kompanie, qoft\u00eb n\u00eb themelimin e saj apo rritjen e kapitalit;<\/li><\/ul><ul><li>T\u00eb ardhurat nga nxjerrja\/p\u00ebrfitimi i mjeteve virtuale si dhe t\u00eb ardhurat nga transaksionet me mjete virtuale t\u00eb cilat jan\u00eb efektivisht t\u00eb lidhura me biznesin e tatimpaguesit.<\/li><\/ul><\/li><\/ol>\n\n\n\n<p>2. T\u00eb ardhurat vjetore t\u00eb tatueshme nga biznesi, p\u00ebrcaktohen si shuma e p\u00ebrgjithshme e t\u00eb ardhurave t\u00eb biznesit, pak\u00ebsuar me shpenzimet p\u00ebrkat\u00ebse t\u00eb dokumentuara dhe t\u00eb kryera me q\u00ebllim fitimin, ruajtjen dhe sigurimin e t\u00eb ardhurave. T\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb biznesit dhe shpenzimet e zbritshme duhet t\u00eb llogariten n\u00eb p\u00ebrputhje me Kreun 4 t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">14.Rregjimi i vecant\u00eb p\u00ebr individ\u00ebt tregtar\u00eb dhe t\u00eb vetpun\u00ebsuar<\/h1>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>P\u00ebr nevoja t\u00eb deklarimit t\u00eb t\u00eb ardhurave tatimore nga biznesi, tatimpaguesi q\u00eb ka statusin e personit fizik, tregtar apo i vetpun\u00ebsuar mund t\u00eb p\u00ebrdor\u00eb:<ul><li>Form\u00ebn e plot\u00eb t\u00eb deklarimit, ku ai duhet t\u00eb evidentoj\u00eb cdo shpenzim t\u00eb zbritsh\u00ebm biznesi dhe ti deklaroj\u00eb ato sipas k\u00ebrkesave t\u00eb ligjit, duke llogaritur t\u00eb ardhurat bruto nga shitja e mallrave dhe sh\u00ebrbimeve, shpenzimet e zbritshme, t\u00eb ardhur\u00ebn neto nga biznesi t\u00eb tatueshme dhe tatimin mbi t\u00eb ardhurat t\u00eb llogaritur. N\u00eb k\u00ebt\u00eb rast, tatimpaguesi do mbaj\u00eb regjistrime t\u00eb plota n\u00eb lidhje me shpenzimet e kryera dhe t\u00eb pasqyruara n\u00eb faturat elektronike t\u00eb l\u00ebshuara nga furnizuesit e mallrave dhe sh\u00ebrbimeve, regjistrime mbi llogaritjet e amortizimit te aseteve sipas grupeve n\u00ebse ka, regjistrime p\u00ebr interesa t\u00eb paguara dhe shpenzime t\u00eb tjera t\u00eb zbritshme. Nd\u00ebrkoh\u00eb t\u00eb ardhurat bruto nga biznesi duhet t\u00eb pasqyrohen n\u00ebp\u00ebrmjet faturave elektronike p\u00ebr shitjet biznes me biznes dhe faturave t\u00eb pajisjeve fiskale p\u00ebr shitjet biznes me konsumator.<\/li><li>Me d\u00ebshir\u00ebn e tij, tatimpaguesi i tatimit mbi t\u00eb ardhurat nga biznesi, por i cili ka realizuar qarkullim, pra t\u00eb ardhura bruto nga biznesi sipas p\u00ebrcaktimeve p\u00ebr t\u00eb ardhurat n\u00eb nenin 13 t\u00eb ligjit, jo m\u00eb shum\u00eb se 10.000.000 lek\u00eb p\u00ebr vitin tatimor, mund t\u00eb zgjedh\u00eb t\u00eb zbatoj\u00eb form\u00ebn e shkurtuar t\u00eb deklarimit t\u00eb t\u00eb ardhurave t\u00eb tatueshm\u00eb sipas nenit 14 t\u00eb Ligjit, duke pasqyruar si shpenzime, t\u00eb cilat zbriten nga e ardhura, shum\u00ebn e supozuar n\u00eb % t\u00eb qarkullimit (t\u00eb ardhur\u00ebs bruto) sipas paragrafit 1 t\u00eb nenit 14 p\u00ebr cdo kategori biznesi. Nd\u00ebrkoh\u00eb, t\u00eb ardhurat bruto nga biznesi duhet t\u00eb argumentohen dhe pasqyrohen n\u00ebp\u00ebrmjet faturave elektornike p\u00ebr shitjet biznes me biznes dhe faturave t\u00eb pajisjeve fiskale p\u00ebr shitjet biznes me konsumator.<\/li><\/ul><\/li><\/ol>\n\n\n\n<p>N\u00ebqoft\u00ebse veprimtaria ekonomike e tatimpaguesit nuk p\u00ebrfshin nj\u00eb vit t\u00eb plot\u00eb, p\u00ebr efekt t\u00eb llogaritjes s\u00eb t\u00eb ardhurave bruto, posht\u00eb t\u00eb cilave tatimpaguesi ka t\u00eb drejt\u00eb t\u00eb p\u00ebrdor\u00eb metod\u00ebn e deklarimit me shpenzime t\u00eb supozuara, e ardhura e periudh\u00ebs konvertohet n\u00eb t\u00eb ardhur vjetore duke e pjestuar me numurin e muajve q\u00eb ka ushtruar veprimtaria dhe shum\u00ebzuar me 12. Pavar\u00ebsisht se tatimpaguesi mund t\u00eb zgjedh\u00eb metod\u00ebn e supozuar t\u00eb shpenzimeve, ai \u00ebsht\u00eb i detyruar t\u00eb zbatoj\u00eb detyrimet q\u00eb ka n\u00eb kuadrin e legjislacionit te fiskalizimit p\u00ebr pranimin e faturave nga furnizuesit e tij me mallra dhe sh\u00ebrbime, si dhe t\u00eb evidentoj\u00eb shitjet e mallrave dhe sh\u00ebrbimeve bazuar n\u00eb k\u00ebrkesat e k\u00ebtij ligji. Gjithashtu ai \u00ebsht\u00eb i detyruar t\u00eb respektoj\u00eb afatet e ruajtjes s\u00eb dokumentacionit tatimor si p\u00ebr blerjet ashtu edhe p\u00ebr shitjet sipas dispozitave ligjore n\u00eb fuqi si dhe cdo detyrim tjet\u00ebr ligjor n\u00eb lidhje me dh\u00ebnien e informacionit dhe t\u00eb dh\u00ebnave p\u00ebr nevoja verifikimi dhe kontrolli tatimor, sipas procedurave dhe detyrimeve t\u00eb parashikuara n\u00eb Ligjin \u201cPer procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d dhe aktet n\u00ebnligjore n\u00eb zbatim t\u00eb tyre .<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\" start=\"2\"><li>Deklarimi i t\u00eb ardhurave t\u00eb tatueshme qoft\u00eb me metod\u00ebn e evidentimit t\u00eb plot\u00eb t\u00eb shpenzimeve, qoft\u00eb me metod\u00ebn e supozuar t\u00eb tyre, b\u00ebhet n\u00ebp\u00ebrmjet Deklarat\u00ebs s\u00eb t\u00eb ardhurave q\u00eb jan\u00eb pjes\u00eb e k\u00ebtij Udh\u00ebzimi.<\/li><li>Personi fizik, tregtar apo i vetpun\u00ebsuar, mund t\u00eb zgjedh\u00eb metod\u00ebn sipas regjimit t\u00eb vecant\u00eb me nivel shpenzimesh t\u00eb supozuara, ose t\u00eb zbatoj\u00eb zbritjen e shpenzimeve bazuar n\u00eb dokumentacion dhe fatura, me kusht q\u00eb kalimi nga nj\u00eb metod\u00eb n\u00eb tjetr\u00ebn t\u00eb mos ndodh\u00eb m\u00eb shpesh se nj\u00ebher\u00eb n\u00eb pes\u00eb vjet. Pra n\u00ebse nj\u00eb person fizik zgjedh t\u00eb p\u00ebrdor\u00eb regjimin e ve\u00e7ant\u00eb, ai do ta p\u00ebrdor\u00eb at\u00eb p\u00ebr t\u00eb pakt\u00ebn 5 periudha tatimore. N\u00eb rast se n\u00eb fund t\u00eb periudh\u00ebs 5 vjecare, personi fizik tregtar\/i vetpunesuar zgjedh t\u00eb mbaj\u00eb dokumentacionin p\u00ebr evidentimin e shpenzimeve, ai b\u00ebn njoftim pran\u00eb drejtoris\u00eb rajonale ku \u00ebsht\u00eb i regjistruar p\u00ebr ndryshimin e regjimit t\u00eb mbatjes s\u00eb dokumentave t\u00eb nevojshm\u00eb p\u00ebr efekt t\u00eb njohjes s\u00eb shpenzimeve tatimore.<\/li><li>Tatimpaguesi, i cili ka zbritur shpenzimet n\u00eb nj\u00eb shum\u00eb t\u00eb vetme sipas rregjimit t\u00eb vecant\u00eb, nuk lejohet t\u00eb k\u00ebrkoj\u00eb zbritje apo kompensim tjet\u00ebr p\u00ebrve\u00e7 kompensimit personal sipas Nenit 22 \u201cZbritjet nga Baza Tatimore\u201d t\u00eb k\u00ebtij ligji.<\/li><\/ol>\n\n\n\n<h1 class=\"wp-block-heading\">15.T\u00eb ardhurat nga investimet<\/h1>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>T\u00eb ardhurat nga investimet p\u00ebr individ\u00ebt jan\u00eb t\u00eb ndryshme nga t\u00eb ardhurat e tyre nga pun\u00ebsimi apo nga t\u00eb ardhurat e biznesit n\u00eb rastet kur individi \u00ebsht\u00eb person fizik tregtar apo i vetpun\u00ebsuar.<\/li><li>N\u00eb kategorine e t\u00eb ardhurave nga investimet, apo t\u00eb ardhurave nga kapitali pasiv b\u00ebjn\u00eb pjes\u00eb t\u00eb ardhura t\u00eb tilla si:t\u00eb ardhurat nga interesat e depozitave t\u00eb kursimit, llogarive rrjedh\u00ebse, llogarive me afat apo pa afat, t\u00eb ardhurat nga interest e bonove t\u00eb thesarit apo obligacioneve, t\u00eb ardhurat nga dividend\u00ebt apo ndarjet e fitimit, t\u00eb ardhurat nga honoraret, fitimet kapitale nga tjet\u00ebrsimi i letrave me vler\u00eb, fitimet kapitale t\u00eb realizuara nga skemat e sigurimit t\u00eb jet\u00ebs, kthimi i investimit nga skemat e pensionit privat, fitimi kapital nga tjet\u00ebrsimi i pasuris\u00eb s\u00eb paluajtshme, t\u00eb ardhurat nga qiraja e pasurive t\u00eb paluajtshme, t\u00eb ardhurat nga nxjerrja\/p\u00ebrfitimi i mjeteve virtuale apo edhe t\u00eb ardhurat nga transaksionet me mjetet virtuale.<\/li><li>T\u00eb tilla t\u00eb ardhura t\u00eb listuara n\u00eb pik\u00ebn 15.2 m\u00eb lart, konsiderohet si t\u00eb ardhura t\u00eb individit, por n\u00ebse ndonj\u00eb nga k\u00ebto t\u00eb ardhura, sic \u00ebsht\u00eb shpjeguar edhe n\u00eb paragrafin 1 t\u00eb nenit 13, \u00ebsht\u00eb pjes\u00eb e biznesit t\u00eb tregtarit apo t\u00eb vetpun\u00ebsuarit, ajo trajtohet si pjes\u00eb e t\u00eb ardhurav\u00eb t\u00eb biznesit.<\/li><li>T\u00eb ardhura t\u00eb p\u00ebrjashtuara t\u00eb investimeve do t\u00eb konsideroh\u00ebn, t\u00eb ardhurat nga tjet\u00ebrsimi i pasurive te luajtshme, p\u00ebrve\u00e7 tjet\u00ebrsimit t\u00eb automjeteve, aeroplan\u00ebve dhe anijeve n\u00eb qoft\u00eb se ato shiten brenda m\u00eb pak se 12 muajve nga blerja, t\u00eb ardhurat nga transferimi i s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb s\u00eb tok\u00ebs bujq\u00ebsore nga nj\u00eb fermer i regjistruar p\u00ebr nj\u00eb person fizik ose entitet i cili kryen nj\u00eb aktivitet bujq\u00ebsor, si dhe n\u00eb rastet kur pasardh\u00ebsi ligjor trash\u00ebgimtar e mban tok\u00ebn p\u00ebr t\u00eb nj\u00ebjtin q\u00ebllim dhe aktivitet. P\u00ebrjashtohen nga tatimi mbi t\u00eb ardhurat edhe t\u00eb ardhurat nga investimi n\u00eb Eurobonde t\u00eb emetuara nga Qeveria e Shqip\u00ebris\u00eb, kur investitori \u00ebsht\u00eb individ jo resident shqiptar.<\/li><\/ol>\n\n\n\n<h1 class=\"wp-block-heading\">16. T\u00eb ardhurat e tatueshme nga investimi p\u00ebr tjet\u00ebrsimin e letrave me vler\u00eb dhe mjeteve virtuale<\/h1>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>E ardhura e tatueshme investimi nga tjet\u00ebrsimi i aksioneve, pjes\u00ebmarrjeve dhe letrave me vler\u00eb p\u00ebrcaktohet si diferenc\u00eb nd\u00ebrmjet \u00e7mimit t\u00eb shitjes dhe \u00e7mimit t\u00eb blerjes s\u00eb k\u00ebtyre aseteve t\u00eb tjet\u00ebrsuara.<\/li><li>N\u00ebse diferenca nd\u00ebrmjet \u00e7mimit t\u00eb shitjes dhe \u00e7mimit t\u00eb blerjes t\u00eb nj\u00eb aseti t\u00eb till\u00eb t\u00eb tjet\u00ebrsuar rezulton negativ n\u00eb nj\u00eb vit tatimor (rezultojn\u00eb me humbje), nj\u00eb humbje e till\u00eb mund t\u00eb kompensohet me t\u00eb ardhurat e tatueshme t\u00eb investimeve nga tjet\u00ebrsimi i letrave t\u00eb tjera me vler\u00eb n\u00eb t\u00eb nj\u00ebjtin vit tatimor. P\u00ebr mjetet virtuale, n\u00ebse t\u00eb ardhurat e tatueshme t\u00eb investimit nga tjet\u00ebrsimi i tyre rezultojn\u00eb me humbje n\u00eb nj\u00eb vit tatimor, t\u00eb ardhurat e tatueshme t\u00eb investimit konsiderohen t\u00eb jen\u00eb zero, pra nuk zbatohet parimi i kompensimit me fitime t\u00eb tjera kapitale.<\/li><li>P\u00ebr letrat me vler\u00eb t\u00eb listuara n\u00eb burs\u00eb, \u00e7mimet e blerjes dhe t\u00eb shitjes p\u00ebrcaktohen nga dokumentet p\u00ebrkat\u00ebse t\u00eb tregtimit n\u00eb dat\u00ebn e shitjes nd\u00ebrsa p\u00ebr letrat me vler\u00eb t\u00eb pa listuara, \u00e7mimi i shitjes p\u00ebrcaktohet n\u00eb baz\u00eb t\u00eb vler\u00ebs s\u00eb kapitalit t\u00eb shoq\u00ebris\u00eb q\u00eb emeton letrat me vler\u00eb n\u00eb momentin e shitjes ose vler\u00ebs s\u00eb tregut t\u00eb deklaruar n\u00eb marr\u00ebveshjen e transferimit, n\u00ebse kjo vler\u00eb \u00ebsht\u00eb m\u00eb e lart\u00eb. \u00c7mimi i blerjes p\u00ebrcaktohet n\u00eb baz\u00eb t\u00eb vler\u00ebs s\u00eb kapitalit t\u00eb shoq\u00ebris\u00eb q\u00eb emeton letrat me vler\u00eb n\u00eb momentin e blerjes, ose t\u00eb vler\u00ebs s\u00eb p\u00ebrmendur n\u00eb marr\u00ebveshjen e transferimit n\u00eb momentin e blerjes s\u00eb letrave me vler\u00eb, cilado qoft\u00eb m\u00eb e ul\u00ebt. N\u00ebse \u00e7mimi iblerjes nuk mund t\u00eb p\u00ebrcaktohet, ai konsiderohet t\u00eb jet\u00eb zero. Gjithashtu n\u00eb rastin e letrave me vler\u00eb t\u00eb fituara me trash\u00ebgimi ose dhurim, \u00e7mimi i blerjes p\u00ebr q\u00ebllime tatimore \u00ebsht\u00eb vlera e tatueshme e letrave me vler\u00eb t\u00eb dhuruara ose trash\u00ebguara n\u00eb momentin e p\u00ebrfitimit.<\/li><li>Tjet\u00ebrsimi i letrave me vler\u00eb p\u00ebrfshin kontributin n\u00eb natyr\u00eb t\u00eb letrave me vler\u00eb si kapital fillestar ose nj\u00eb rritje kapitali e nj\u00eb entiteti.<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">17.T\u00eb ardhurat e tatueshme nga investimi p\u00ebr tjet\u00ebrsimin e pasurive t\u00eb paluajtshme<\/h2>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Procedurat e llogaritjes s\u00eb t\u00eb ardhurave, kostove dhe fitimeve sipas rasteve dhe n\u00ebnrasteve n\u00eb lidhje me fitimet kapitale q\u00eb lidhen me tjet\u00ebrsimin e pasurive t\u00eb paluajtshme nga individ\u00ebt, sqarohen n\u00eb Udh\u00ebzimin specifik t\u00eb Ministrit P\u00ebrgjigj\u00ebs p\u00ebr Financat dhe Drejtuesit t\u00eb Agjencis\u00eb Shtet\u00ebrore t\u00eb Kadastr\u00ebs.<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">18.T\u00eb ardhurat vjetore t\u00eb tatueshme nga Investimi<\/h2>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>T\u00eb ardhurat vjetore t\u00eb tatueshme nga investimi duhet t\u00eb p\u00ebrfshijn\u00eb \u00e7do t\u00eb ardhur t\u00eb till\u00eb sipas p\u00ebrcaktimit n\u00eb nenin 15 t\u00eb ligjit dhe konsiderohen si shuma e p\u00ebrgjithshme e t\u00eb ardhurave t\u00eb tatueshme nga investimi.<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">19.Rregullat p\u00ebr entitetet e huaja t\u00eb kontrolluara<\/h2>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>N\u00eb nenin 19 t\u00eb Ligjit, p\u00ebrcaktohen rregullat p\u00ebr tatimin e nj\u00eb personi fizik i cili ka nj\u00eb interes n\u00eb nj\u00eb entitet t\u00eb huaj i kontrolluar (EHK). Kur nj\u00eb person fizik ka nj\u00eb interes n\u00eb nj\u00eb entitet t\u00eb huaj t\u00eb kontrolluar, fitimet e t\u00eb cilit nuk i n\u00ebnshtrohen tatimit ose jan\u00eb t\u00eb p\u00ebrjashtuara nga tatimi n\u00eb Shqip\u00ebri, \u00e7do fitim i pashp\u00ebrndar\u00eb, i cili rrjedh nga &#8216;t\u00eb ardhurat pasive&#8217;, duhet t\u00eb p\u00ebrfshihet n\u00eb t\u00eb ardhurat e tatueshme nga investimi i personit fizik.<\/li><li>P\u00ebr t\u00eb p\u00ebrcaktuar n\u00ebse zbatohen rregullat e EHK-s\u00eb, duhet t\u00eb marren n\u00eb konsiderat\u00eb dy probleme:<ul><li>n\u00ebse nj\u00eb nj\u00ebsi ekonomike e huaj \u00ebsht\u00eb e llojit q\u00eb do t\u00eb konsiderohej EHK dhe,<\/li><li>n\u00ebse personi fizik ka ndikim ose kontroll t\u00eb mjaftuesh\u00ebm mbi nj\u00ebsin\u00eb e huaj q\u00eb subjekti i huaj t\u00eb konsiderohet nj\u00eb EHK.<\/li><\/ul><\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\" start=\"3\"><li>\u00c7do entitet i huaj konsiderohet entitet i huaj i kontrolluar kur plot\u00ebsohen kushtet e m\u00ebposhtme:<ul><li>personi fizik, ose s\u00eb bashku me personat e lidhur, ka nj\u00eb pjes\u00ebmarrje direkte ose indirekte prej m\u00eb shum\u00eb se 50 p\u00ebr qind t\u00eb t\u00eb drejtave t\u00eb vot\u00ebs, ose zot\u00ebron direkt ose indirekt m\u00eb shum\u00eb se 50 p\u00ebr qind t\u00eb kapitalit, ose g\u00ebzon t\u00eb drejt\u00ebn t\u00eb marr\u00eb m\u00eb shum\u00eb se 50 p\u00ebr qind t\u00eb fitimit te atij entiteti; dhe<\/li><li>tatimi aktual i paguar mbi fitimin e tij nga entiteti \u00ebsht\u00eb m\u00eb pak se 50 p\u00ebr qind e tatimit q\u00eb do t&#8217;i ngarkohej entitetit n\u00eb rast se do t\u00eb kishte qen\u00eb nj\u00eb entitet rezident n\u00eb Shqip\u00ebri.<\/li><\/ul><\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\" start=\"4\"><li>Hapi i par\u00eb p\u00ebr t\u00eb p\u00ebrcaktuar EHK sipas paragrafit a) m\u00eb sip\u00ebr, \u00ebsht\u00eb t\u00eb identifikohet n\u00ebse personi fizik ka kontroll direkt apo indirekt t\u00eb t\u00eb drejt\u00ebs s\u00eb vot\u00ebs, t\u00eb kapitalit apo fitimit te EHK dhe m\u00eb pas t\u00eb identifikoj\u00eb nivelin e kontrollit t\u00eb p\u00ebrcaktuar.<\/li><li>Hapi i dyt\u00eb \u00ebsht\u00eb krahasimi i tatimit t\u00eb paguar nga EHK dhe tatimit q\u00eb do t\u00eb ishte paguar n\u00ebse shoq\u00ebria do t\u00eb ishte rezidente n\u00eb Shqip\u00ebri. P\u00ebr k\u00ebt\u00eb q\u00ebllim personi rezident paraqet dokumentat justifikuese per tatimin e paguar nga EHK ku specifikohet edhe norma tatimore.<\/li><\/ol>\n\n\n\n<p>Shembulli i m\u00ebposht\u00ebm paraqet tatimin e paguar nga<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Llogaritje <\/strong><strong>mbi tatimin e paguar nga EHK<\/strong><\/td><\/tr><tr><td>Te ardhura<\/td><td>80 000<\/td><\/tr><tr><td>Shpenzimi tatimor<\/td><td>20 000<\/td><\/tr><tr><td>E ardhura e Tatueshme<\/td><td>60 000<\/td><\/tr><tr><td>Tatim fitimi i paguar (6%)<\/td><td>3 600<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>Tatimi i pagueshem ne Shqiperi<\/td><td>9 000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Nga shembulli i m\u00ebsip\u00ebrm rezulton se tatimi i paguar nga EHK \u00ebsht\u00eb m\u00eb pak se 50% e tatimit q\u00eb do ti ngarkohej shoq\u00ebris\u00eb n\u00ebse do t\u00eb ishte rezidente n\u00eb Shqip\u00ebri.<\/p>\n\n\n\n<p>Nga testi i b\u00ebr\u00eb p\u00ebr shembullin rezulton se p\u00ebrmbushet kushti i p\u00ebrcaktuar n\u00eb paragfin b), t\u00eb nenit 19 t\u00eb ligjit.<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\" start=\"6\"><li>Me p\u00ebrfundimin e analiz\u00ebs p\u00ebr t\u00eb p\u00ebrcaktuar n\u00ebse do t\u00eb zbatohen rregullat e EHK, kryhet analiza e t\u00eb ardhurave pasive. T\u00eb ardhurat pasive do t\u00eb konsiderohen:<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\" type=\"a\"><li>interesat ose \u00e7do e ardhur e realizuar nga aktivet financiare;<\/li><li>honoraret ose \u00e7do e ardhur tjet\u00ebr e realizuar nga pron\u00ebsia intelektuale;<\/li><li>dividend\u00ebt dhe t\u00eb ardhurat nga shitja e letrave me vler\u00eb;<\/li><li>t\u00eb ardhurat nga qiraja financiare.<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\" start=\"7\"><li>\u00c7do fitim i pashp\u00ebrndar\u00eb i cili rrjedh nga k\u00ebto t\u00eb ardhura pasive duhet t\u00eb p\u00ebrfshihet n\u00eb t\u00eb adhurat e tatueshme nga investimi t\u00eb personit fizik q\u00eb ka nj\u00eb interes n\u00eb nj\u00eb EHK. T\u00eb tilla t\u00eb ardhura do t\u00eb deklarohen nga personi fizik n\u00ebp\u00ebrmjet deklarata\u00ebs tatimore vjetore t\u00eb vitit t\u00eb cilit i p\u00ebrket dita e 60-t\u00eb nga p\u00ebrfundimi i vitit fiskal t\u00eb CFC-s\u00eb.<\/li><li>K\u00ebto t\u00eb ardhura do t\u00eb tatohen sipas shkall\u00ebs tatimore t\u00eb p\u00ebrcaktuara n\u00eb paragrafin 3 t\u00eb nenit 24. Ky rregull nuk zbatohet n\u00ebse t\u00eb ardhurat pasive nuk kalojn\u00eb 30% t\u00eb fitimit total t\u00eb nj\u00eb EHK.<\/li><li>Kur entiteti i shp\u00ebrndan fitimet personit fizik dhe ato fitime t\u00eb shp\u00ebrndara p\u00ebrfshihen n\u00eb t\u00eb ardhura t\u00eb tatueshme t\u00eb personit fizik, shumat e t\u00eb ardhurave t\u00eb p\u00ebrfshira m\u00eb par\u00eb n\u00eb baz\u00ebn tatimore sipas k\u00ebtij neni zbriten nga baza tatimore p\u00ebr llogaritjen e shum\u00ebs s\u00eb tatimit q\u00eb i takon fitimeve t\u00eb shp\u00ebrndara.<\/li><li>Kur EHK ka paguar tatimin n\u00eb shtetin e rezidenc\u00ebs ose vendbanimit mbi t\u00eb ardhurat e p\u00ebrfshira n\u00eb baz\u00ebn tatimore t\u00eb personit fizik sipas k\u00ebtij neni, ky tatim mund t\u00eb kreditohet kundrejt detyrimit t\u00eb p\u00ebrgjithsh\u00ebm tatimor. Kredia tatimore do t\u00eb llogaritet sipas Nenit 25 \u201cKreditimi i tatimit t\u00eb huaj\u201d.<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">20.Tatimi i pensioneve private<\/h2>\n\n\n\n<ol class=\"wp-block-list\"><li>Kontributi i b\u00ebr\u00eb nga \u00e7do an\u00ebtar i nj\u00eb fondi pensioni dhe kontributet e b\u00ebra nga pun\u00ebdh\u00ebn\u00ebsi dhe \u00e7do kontribues tjet\u00ebr, n\u00eb em\u00ebr dhe p\u00ebr llogari t\u00eb an\u00ebtarit t\u00eb nj\u00eb fondi pensioni, nuk konsiderohen t\u00eb ardhura t\u00eb tatueshme p\u00ebr efekt t\u00eb llogaritjes s\u00eb tatimit t\u00eb t\u00eb ardhurave personale.<\/li><li>Pagesa e b\u00ebr\u00eb nga vet\u00eb an\u00ebtari n\u00eb fondin e pensionit vullnetar deri n\u00eb nivelin e pag\u00ebs minimale t\u00eb miratuar n\u00eb shkall\u00eb vendi, e parashikuar n\u00eb kontrat\u00ebn q\u00eb an\u00ebtari i fondit ka me shoq\u00ebrin\u00eb administruese t\u00eb fondit, \u00ebsht\u00eb e p\u00ebrjashtuar nga tatimi mbi t\u00eb ardhurat personale. Kjo pages\u00eb i zbritet s\u00eb ardhur\u00ebs personale t\u00eb tatueshme p\u00ebrpara p\u00ebrllogaritjes s\u00eb tatimit mbi t\u00eb ardhurat personale nga agjenti i mbajtjes s\u00eb tatimit. Dokumenti justifikues \u00ebsht\u00eb kontrata q\u00eb an\u00ebtari i fondit ka me shoq\u00ebrin\u00eb administruese t\u00eb fondit t\u00eb pensionit vullnetar.<\/li><li>N\u00eb rastet kur pun\u00ebdh\u00ebn\u00ebsi ka krijuar nj\u00eb fond pensioni p\u00ebr pun\u00ebmarr\u00ebsin, kontributet e paguara prej pun\u00ebdh\u00ebn\u00ebsit n\u00eb fondin e pensionit p\u00ebr llogari t\u00eb pun\u00ebmarr\u00ebsit nuk jan\u00eb pjes\u00eb e s\u00eb ardhur\u00ebs s\u00eb tatueshme p\u00ebr efekt t\u00eb llogaritjes s\u00eb tatimit mbi t\u00eb ardhurat personale dhe konsiderohen shpenzim operativ, deri n\u00eb shum\u00ebn vjetore p\u00ebr \u00e7do pun\u00ebmarr\u00ebs, t\u00eb barabart\u00eb me pag\u00ebn minimale vjetore t\u00eb miratuar n\u00eb shkall\u00eb vendi dhe kjo shum\u00eb vler\u00ebsohet shpenzim i njohur, p\u00ebr q\u00ebllime t\u00eb tatimit mbi fitimin.<\/li><li>Dokumenti justifikues \u00ebsht\u00eb kontrata q\u00eb an\u00ebtari i fondit ka me shoq\u00ebrin\u00eb administruese t\u00eb fondit t\u00eb pensionit vullnetar.N\u00eb rastet kur nj\u00eb kontribues tjet\u00ebr i ndrysh\u00ebm nga vet\u00eb an\u00ebtari ose pun\u00ebdh\u00ebn\u00ebsi derdh nj\u00eb kontribut n\u00eb em\u00ebr t\u00eb an\u00ebtarit t\u00eb fondit, ky kontribut \u00ebsht\u00eb i p\u00ebrjashtuar nga tatimi mbi t\u00eb ardhurat personale nga paga. Dokumenti justifikues \u00ebsht\u00eb kontrata q\u00eb an\u00ebtari i fondit ka me shoq\u00ebrin\u00eb administruese t\u00eb fondit t\u00eb pensionit vullnetar.<\/li><li>N\u00eb rast se an\u00ebtari i fondit t\u00ebrheq para kohe fondin e pensionit ai tatohet me norm\u00ebn n\u00eb fuqi t\u00eb tatimit mbi t\u00eb ardhurat personale p\u00ebr vler\u00ebn e plot\u00eb t\u00eb aktiveve t\u00eb t\u00ebrhequra parakohe, p\u00ebrfshir\u00eb kontributet.<\/li><li>P\u00ebr an\u00ebtar\u00ebt e fondit t\u00eb pensionit, t\u00eb cil\u00ebt kan\u00eb investuar n\u00eb fond kursimet e tyre individuale t\u00eb taksuara m\u00eb par\u00eb, tatimit p\u00ebr kthimin nga investimi me norm\u00ebn n\u00eb fuqi i b\u00ebhet zbritje 15 % e detyrimit t\u00eb tatimit p\u00ebr tu paguar. Antari duhet t\u00eb provoj\u00eb me dokumente se fondet e p\u00ebrdorura p\u00ebr k\u00ebt\u00eb investim, kan\u00eb q\u00ebn\u00eb t\u00eb taksuara sit \u00eb ardhura personale.<\/li><li>Pagesat e marra nga antari i fondit t\u00eb pensionit n\u00eb m\u00ebnyr\u00eb t\u00eb menj\u00ebhershme, p\u00ebrpara afatit t\u00eb marrjes s\u00eb tyre n\u00eb m\u00ebnyr\u00eb periodike mujore si\u00e7 parashikohet n\u00eb ligjin p\u00ebr fondet e pensionit privat, tatohen me norm\u00ebn n\u00eb fuqi t\u00eb tatimit mbi t\u00eb ardhurat personale p\u00ebr vler\u00ebn e plot\u00eb t\u00eb aktiveve t\u00eb t\u00ebrhequra, p\u00ebrfshir\u00eb kontributet.<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">21.Baza Tatimore Vjetore<\/h2>\n\n\n\n<ol class=\"wp-block-list\"><li>P\u00ebr efekt t\u00eb p\u00ebrcaktimit t\u00eb baz\u00ebs tatimore vjetore t\u00eb t\u00eb ardhurave t\u00eb individit, merren n\u00eb konsiderat\u00eb t\u00eb tre kategorit\u00eb e t\u00eb ardhurave: t\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb pun\u00ebsimit, t\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb biznesit dhe t\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb investimeve. Kjo baz\u00eb tatimore vjetore zvog\u00eblohet me kompensimet dhe zbritjet e p\u00ebrcaktuara sipas ligjit.<\/li><li>P\u00ebr tre kategorit\u00eb e t\u00eb ardhurave personale t\u00eb cilat p\u00ebrb\u00ebjn\u00eb baz\u00ebn e tatueshme, tarifat tatimore aplikohen n\u00eb m\u00ebnyr\u00eb individuale p\u00ebr cdo kategori, sipas p\u00ebrcaktimeve n\u00eb ligj:<ul><li>t\u00eb ardhurat nga pun\u00ebsimi tatohen sipas normave progresive 13 % dhe 23 %;<\/li><li>t\u00eb ardhurat neto nga biznesi tatohen sipas normave progresive15 dhe 23 %;<\/li><li>t\u00eb ardhurat nga investimi tatohen sipas normave respektive 8 % divident\u00ebt dhe ndarjet e fitimit dhe 15 % t\u00eb ardhurat e tjera nga investimi<\/li><\/ul><\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">22.Zbritjet nga baza tatimore<\/h2>\n\n\n\n<ol class=\"wp-block-list\"><li>Tatimpaguesi i t\u00eb ardhurave personale me t\u00eb ardhura nga pun\u00ebsimi dhe nga biznesi, mund t\u00eb zbres\u00eb nga baza tatimore respektive p\u00ebr periudh\u00ebn tatimore:<ul><li>nj\u00eb shum\u00eb prej 600.000 lek\u00eb n\u00ebse t\u00eb ardhurat vjetore jan\u00eb deri 600.000 lek\u00eb;<\/li><li>nj\u00eb shum\u00eb prej 420.000 lek\u00eb n\u00ebse t\u00eb ardhurat vjetore jan\u00eb mbi 600.000 lek\u00eb deri n\u00eb720.000 lek\u00eb;<\/li><li>nj\u00eb shum\u00eb prej 360.000 lek\u00eb n\u00ebse t\u00eb ardhurat vjetore jan\u00eb mbi 720.000 lek\u00eb;<\/li><li>nj\u00eb shum\u00eb kompensimi p\u00ebr cdo f\u00ebmij\u00eb n\u00eb ngarkim t\u00eb tij m\u00eb pak se 18 vje\u00e7 dhe q\u00eb jeton s\u00eb bashku me tatimpaguesin n\u00eb nj\u00eb familje t\u00eb p\u00ebrbashk\u00ebt prej <em>48,000 lek\u00eb<\/em>.<\/li><\/ul><\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" start=\"2\"><li>K\u00ebrkes\u00ebn p\u00ebr zbritjet personale, tatimpaguesi i t\u00eb ardhurave personale me t\u00eb ardhura nga pun\u00ebsimi, mund ta k\u00ebrkoj\u00eb n\u00ebp\u00ebrmjet Deklarat\u00ebs, nga agjenti i tij tatimor i list\u00ebpages\u00ebs n\u00eb baz\u00eb mujore, n\u00eb vler\u00ebn prej 1\/12 e shum\u00ebs s\u00eb p\u00ebrmendur n\u00eb nenin 22, Paragrafi 1. Zbritja personale mund t\u00eb pretendohet vet\u00ebm nj\u00eb her\u00eb n\u00eb nj\u00eb vit tatimor.<\/li><li>Tatimpaguesi i cili k\u00ebrkon zbritjen personale apo pjes\u00eb t\u00eb saj, nuk mund ta k\u00ebrkoj\u00eb m\u00eb shum\u00eb se nj\u00eb her\u00eb n\u00eb nj\u00eb muaj. Agjenti tatimor i list\u00ebpages\u00ebs \u00ebsht\u00eb i detyruar t\u00eb marr\u00eb n\u00eb konsiderat\u00eb n\u00eb baza mujore 1\/12 zbritjet dhe llogarit n\u00eb list\u00ebpages\u00eb tatimin mbi t\u00eb ardhurat p\u00ebr t\u00eb pun\u00ebsuarin q\u00eb ka n\u00ebn\u00ebshkruar deklarat\u00ebn mbi statusin personal me k\u00ebt\u00eb agjent tatimor t\u00eb list\u00ebpages\u00ebs. Pun\u00ebmarr\u00ebs nuk mund t\u00eb n\u00ebnshkruaj\u00eb deklarat\u00ebn p\u00ebr statusin personal me m\u00eb shum\u00eb se nj\u00eb agjent tatimor t\u00eb list\u00ebpages\u00ebs\u00a0 p\u00ebr t\u00eb nj\u00ebjt\u00ebn periudh\u00eb kalendarike mujore.<\/li><li>Nd\u00ebrsa, k\u00ebrkesa p\u00ebr zbritje nga baza tatimore n\u00eb lidhje me kompensimin p\u00ebr f\u00ebmij\u00ebn n\u00eb ngarkim t\u00eb tij b\u00ebhet nga an\u00ebtari i familjes me t\u00eb ardhura m\u00eb t\u00eb larta vjetore t\u00eb tatueshme, n\u00ebp\u00ebrmjet deklarat\u00ebs vjetore t\u00eb t\u00eb ardhurave.<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">Shembull 1:<\/h2>\n\n\n\n<p>Iliri punon me koh\u00eb t\u00eb plot\u00eb si financier n\u00eb kompanin\u00eb \u201cXX\u201d dhe ka pag\u00eb bruto 70,000 lek\u00eb\/muaj ose 840,000 lek\u00eb\/vit. Nd\u00ebrkoh\u00eb, punon dhe n\u00eb nj\u00eb zyr\u00eb kontab\u00ebl me koh\u00eb t\u00eb pjesme me nj\u00eb pag\u00eb 40,000 lek\u00eb\/muaj ose 480,000 lek\u00eb\/vit.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Llogaritja e zbritjes nga baza tatimore:<\/h2>\n\n\n\n<p>Iliri zgjedh t\u00eb n\u00ebnshkruaj\u00eb Deklarat\u00ebn e Statusit Personal me zyr\u00ebn kontab\u00ebl. Zyra kontab\u00ebl mban tatimin mbi t\u00eb ardhurat nga pun\u00ebsimi, si dhe \u00ebsht\u00eb i detyruar t\u00eb marr\u00eb n\u00eb konsiderat\u00eb n\u00eb baza mujore 1\/12 e zbritjeve nga baza e tatimit. Konkretisht e ardhura tatimore e Ilirit nga zyra kontab\u00ebl \u00ebsht\u00eb 480,000 lek\u00eb\/vit. Ligji thot\u00eb se p\u00ebr pagat deri n\u00eb 600.000 lek\u00eb\/vit, aplikohet nj\u00eb zbritje deri n\u00eb 600.000 lek\u00eb\/vit. N\u00eb rastin konkret agjenti tatimor duhet t\u00eb aplikoj\u00eb nj\u00eb zbritje mujore prej 600.000lek\u00eb\/12 pra 50,000 lek\u00eb n\u00eb muaj. Pun\u00ebmarr\u00ebsi ka nj\u00eb pag\u00eb prej 40,000 lek\u00eb\/muaj n\u00eb zyr\u00ebn kontab\u00ebl ku pasi i aplikojm\u00eb zbritjen tatimore, baza e tatueshme mbetet zero dhe n\u00eb k\u00ebt\u00eb rast pun\u00ebmarr\u00ebsi nuk paguan tatimin e t\u00eb ardhurave nga pun\u00ebsimi p\u00ebr t\u00eb ardhurat n\u00eb zyr\u00ebn kontab\u00ebl.<\/p>\n\n\n\n<p>Kompania \u201cXX\u201d, referuar \u201d, paragrafit 1, t\u00eb nenit 65, aplikon nj\u00eb tatim progresiv 13% dhe 23% sipas paragrafit 1 t\u00eb nenit 24 t\u00eb ligjit mbi pag\u00ebn dhe nuk aplikon zbritje nga baza tatimore<\/p>\n\n\n\n<p>Tatimpaguesi i tatimit mbi t\u00eb ardhurat personale me t\u00eb ardhura vjetore t\u00eb tatueshme nga pun\u00ebsimi, t\u00eb ardhura vjetore t\u00eb tatueshme nga biznesi dhe t\u00eb ardhura vjetore t\u00eb tatueshme nga investimi m\u00eb pak se 1.2.000.000 lek\u00eb mund t\u00eb zbres\u00eb p\u00ebrve\u00e7 shumave individuale sipas paragrafit m\u00eb sip\u00ebr, shpenzimet korrente p\u00ebr:<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>shpenzimet p\u00ebr arsimin e f\u00ebmij\u00ebve n\u00eb ngarkim t\u00eb tij, n\u00eb vler\u00ebn maksimale <em>100,000 <\/em>lek\u00eb;<\/li><li>medikamentet p\u00ebr f\u00ebmij\u00ebt e tij ose n\u00eb ngarkim t\u00eb tij dhe personave q\u00eb ka n\u00ebn kujdestarin\u00eb e vet, n\u00eb vler\u00ebn maksimale 30.000 lek\u00eb.<\/li><\/ol>\n\n\n\n<p>K\u00ebrkesa p\u00ebr zbritje nga baza tatimore n\u00eb lidhje me shpenzimet p\u00ebr arsim dhe medikamente b\u00ebhet nga an\u00ebtari i familjes me t\u00eb ardhura m\u00eb t\u00eb larta vjetore t\u00eb tatueshme, n\u00ebp\u00ebrmjet deklarat\u00ebs vjetore t\u00eb t\u00eb ardhurave.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">23.Kerkesa p\u00ebr zbritje<\/h1>\n\n\n\n<ol class=\"wp-block-list\"><li>Kompensimi p\u00ebr f\u00ebmij\u00ebn n\u00eb ngarkim t\u00eb tij dhe shpenzimet p\u00ebr arsim dhe medikamente k\u00ebrkohen nga an\u00ebtari i familjes me t\u00eb ardhura m\u00eb t\u00eb larta vjetore t\u00eb tatueshme. Ai duhet t\u00eb paraqes\u00eb dokumenta justifikues t\u00eb tilla si \u00e7ertifikat\u00ebn e gjendjes familjare, kontratat me institucionet arsimore dhe dokumentet e pages\u00ebs, dokumentin e mjekut dhe faturat e medikamenteve t\u00eb blera p\u00ebr f\u00ebmij\u00ebt etj.<\/li><li>Tatimpaguesi i t\u00eb ardhurave personale me t\u00eb ardhura nga pun\u00ebsimi, n\u00ebp\u00ebrmjet Deklarat\u00ebs, mund t\u00eb k\u00ebrkoj\u00eb zbritjet personale nga agjenti i tij tatimor i list\u00ebpages\u00ebs n\u00eb baz\u00eb mujore, n\u00eb vler\u00ebn prej 1\/12 e shum\u00ebs s\u00eb p\u00ebrmendur n\u00eb nenin 22, Paragrafi 1\/a,b,c. Zbritja personale mund t\u00eb pretendohet vet\u00ebm nj\u00eb her\u00eb n\u00eb nj\u00eb vit tatimor. Tatimpaguesi i cili k\u00ebrkon zbritjen personale apo pjes\u00eb t\u00eb saj, nuk mund ta k\u00ebrkoj\u00eb m\u00eb shum\u00eb se nj\u00eb her\u00eb n\u00eb nj\u00eb muaj. Zbritjet e tjera p\u00ebrve\u00e7 zbritjeve personale n\u00eb p\u00ebrputhje me nenin 22, paragrafi 1\/a,b,c, mund t\u00eb k\u00ebrkohen vet\u00ebm n\u00ebp\u00ebrmjet deklarat\u00ebs vjetore t\u00eb t\u00eb ardhurave.<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">24.Norma tatimore<\/h2>\n\n\n\n<ol class=\"wp-block-list\"><li>P\u00ebr t\u00eb ardhurat nga pun\u00ebsimi, normat tatimore q\u00eb zbatohen jan\u00eb 13 % dhe 23 %. Reduktimi i ngarkes\u00ebs tatimore p\u00ebr t\u00eb pun\u00ebsuarit me t\u00eb ardhura t\u00eb ulta, nuk b\u00ebhet n\u00ebp\u00ebrmjet aplikimit t\u00eb tarif\u00ebs 0 % p\u00ebr nj\u00eb segment t\u00eb caktuar page, por duke reduktuar baz\u00ebn e tatimit (pagen bruto) me nj\u00eb shum\u00eb t\u00eb caktuar t\u00eb parashikuar n\u00eb nenin 22 t\u00eb ligjit.<\/li><li>P\u00ebr t\u00eb ardhurat nga biznesi, p\u00ebr t\u00eb cilat baza e tatimit \u00ebsht\u00eb e ardhura neto pra diferenca e t\u00eb ardhurave minus shpenzimet e zbritshme, zbatohen normat:<ul><li>15% p\u00ebr fitimet neto deri ne 14.000.000 lek\u00eb n\u00eb nj\u00eb vit tatimor<\/li><li>23 % p\u00ebr cdo lek fitim neto\u00a0 mbi fitimin neto 14.000.000 lek\u00eb n\u00eb vit<\/li><\/ul><\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" start=\"3\"><li>N\u00ebse nj\u00eb person fizik tregtar apo i vetpun\u00ebsuar, pasi nga e ardhura bruto ka zbritur \u00e7do shpenzim t\u00eb zbritsh\u00ebm dhe \u00e7do zbritje t\u00eb lejuar sipas nenit 22 t\u00eb ligjit, deklaron fitim neto12.000.000 lek\u00eb, tatimi q\u00eb do paguaj\u00eb do jet\u00eb 12.000.000 x 15 % = 1.800.000 lek\u00eb.<\/li><\/ol>\n\n\n\n<p>4.  N\u00ebse nj\u00eb person fizik tregtar apo i vetpun\u00ebsuar, pasi nga e ardhura bruto ka zbritur \u00e7do shpenzim t\u00eb zbritsh\u00ebm dhe \u00e7do zbritje t\u00eb lejuar sipas nenit 22 t\u00eb ligjit, deklaron fitim neto20.000.000 lek\u00eb, tatimi q\u00eb do paguaj\u00eb do jet\u00eb: 14.000.000 x 15 % + 6.000.000 x 23 % = 2.100.000 + 1.380.000 = 3.480.000 lek\u00eb.<\/p>\n\n\n\n<p>5. T\u00eb ardhurat nga investimi tatohen p\u00ebrkat\u00ebsisht 8% t\u00eb ardhurat nga divident\u00ebt\/ndarjet e fitimit dhe 15% \u00e7do z\u00eb tjet\u00ebr i t\u00eb ardhurave nga investimi. P\u00ebrvecse kur parashikohet ndryshe n\u00eb ligj, asnj\u00eb kosto nuk zbritet kundrejt t\u00eb ardhurave nga investimi.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">24.6&nbsp; Shembuj t\u00eb llogaritjes s\u00eb tatimit:<\/h2>\n\n\n\n<p>Ana punon n\u00eb nj\u00eb zyr\u00eb programimi dhe paga e saj bruto \u00ebsht\u00eb 230,000 lek\u00eb\/muaj ose 2,760,000 lek\u00eb\/vit. Bashk\u00ebshorti i An\u00ebs ka nj\u00eb biznes p\u00ebr tregtimin e pajisjeve hidro-sanitare dhe ka t\u00eb ardhura neto 3,250,000 lek\u00eb\/vit. Nd\u00ebrkoh\u00eb Ana ka nj\u00eb depozit\u00eb me afat nga e cila merr nj\u00eb norm\u00eb interesi 20,000 lek\u00eb\/vit, nd\u00ebrkoh\u00eb Beni ka disa aksione n\u00eb kompanin\u00eb \u201cXX\u201d e cila p\u00ebr k\u00ebt\u00eb vit ka paguar dividend\u00eb n\u00eb vler\u00ebn 25,000 lek\u00eb\/vit. Ana dhe Beni kan\u00eb dhe tre f\u00ebmij\u00eb p\u00ebrkat\u00ebsisht 13, 15 dhe 18 vje\u00e7.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">a.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Llogaritja e tatimit mbi t\u00eb ardhurat nga pun\u00ebsimi:<\/h2>\n\n\n\n<p>Ana ka t\u00eb ardhura vjetore nga pun\u00ebsimi n\u00eb shum\u00ebn 2,760,000 lek\u00eb, pra t\u00eb ardhurat e saj e kalojn\u00eb shum\u00ebn prej 600,000 lek\u00eb dhe zbritja nga baza tatimore q\u00eb Ana p\u00ebrfiton, referuar paragrafit 1 t\u00eb nenit 22 t\u00eb ligjit \u00ebsht\u00eb 360,000 lek\u00eb. Gjithashtu Ana ka dy f\u00ebmij\u00eb n\u00ebn mosh\u00ebn 18 vje\u00e7 p\u00ebr t\u00eb cil\u00ebt p\u00ebr t\u00eb cil\u00ebt p\u00ebrfitohet nj\u00eb kompensim nga baza tatimore prej 48,000 lek\u00eb p\u00ebr f\u00ebmij\u00eb, pra 96,000 lek\u00eb n\u00eb total megjithat\u00eb, duke qen\u00eb e Beni ka t\u00eb ardhura m\u00eb t\u00eb larta, do t\u00eb jet\u00eb Beni ai q\u00eb do ta k\u00ebrkoj\u00eb k\u00ebt\u00eb kompensin nga baza tatimore, si dhe zbritjet e parashikuara n\u00eb paragrafin 2 t\u00eb nenit 22. Tatimi mbi t\u00eb ardhurat nga pun\u00ebsimi q\u00eb Ana do t\u00eb paguaj\u00eb do t\u00eb jet\u00eb:<\/p>\n\n\n\n<p>T\u00eb ardhurat vjetore nga pun\u00ebsimi prej 2,760,000 lek\u00eb\/vit zvogelohen me zbritjet e parashikuara sipas k\u00ebtij ligji. 2,760,000 lek\u00eb\/vit \u2013 360,000 lek\u00eb\/vit = 2,400,000 lek\u00eb\/vit<\/p>\n\n\n\n<p>E ardhura vjetore, pasi aplikohen zbritjet dhe kompensimet tatohet:<\/p>\n\n\n\n<p>2,040,000 lek\u00eb\/vit * 13% + (2,400,000 lek\u00eb\/vit &#8211; 2,040,000 lek\u00eb\/vit) * 23% = 265,200 lek\u00eb\/vit<\/p>\n\n\n\n<p>+ 82,800 lek\u00eb\/vit = 358,000 lek\u00eb n\u00eb\/vit tatimi q\u00eb Ana paguan p\u00ebr t\u00eb ardhurat nga pun\u00ebsimi.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">b.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Llogaritja e tatimit mbi t\u00eb ardhurat nga biznesi:<\/h2>\n\n\n\n<p>Beni ka t\u00eb ardhura neto vjetore si i vet\u00ebpun\u00ebsuar n\u00eb shum\u00ebn 3,250,000 lek\u00eb. Referuar paragrafit 1 t\u00eb nenit 22, t\u00eb ardhurat e Benit jan\u00eb mbi 600,000 lek\u00eb\/vit, prandaj zbritja nga baza tatimore q\u00eb Beni p\u00ebrfiton \u00ebsht\u00eb 360,000 lek\u00eb. Beni si tatimpaguesi me t\u00eb ardhurat m\u00eb t\u00eb larta n\u00eb familje do t\u00eb p\u00ebrfitoj\u00eb nj\u00eb kompensim nga baza tatimore prej 48,000 lek\u00eb p\u00ebr \u00e7do f\u00ebmij\u00eb n\u00eb mosh\u00ebn n\u00ebn 18 vje\u00e7, pra 96,000 lek\u00eb n\u00eb total p\u00ebr dy f\u00ebmij\u00ebt q\u00eb jan\u00eb m\u00eb pak se 18 vje\u00e7. Nd\u00ebrkoh\u00eb, Beni nuk i p\u00ebrfiton zbritjet nga baza tatimore t\u00eb parashikuara n\u00eb paragrafin 2 t\u00eb nenit 22, duke qen\u00eb se t\u00eb ardhurat vjetore jan\u00eb m\u00eb t\u00eb larta se 2,000,000 lek\u00eb.<\/p>\n\n\n\n<p>T\u00eb ardhurat neto vjetore nga biznesi zvog\u00eblohen nga zbritjet tatimore dhe kompensimet e parashikuara sipas k\u00ebtij ligji.<\/p>\n\n\n\n<p>3,250,000 lek\u00eb\/vit \u2013 (360,000 lek\u00eb\/vit + 96,000 lek\u00eb\/vit) = 2,890,000 lek\u00eb\/vit<\/p>\n\n\n\n<p>E ardhura vjetore, pasi aplikohen zbritjet dhe kompensimet tatohet:<\/p>\n\n\n\n<p>2,794,000 lek\u00eb\/vit * 13% =363,220 lek\u00eb\/vit tatimi q\u00eb Beni paguan p\u00ebr t\u00eb ardhurat nga biznesi.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">c.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Llogaritja e tatimit mbi t\u00eb ardhurat nga investimi:<\/h2>\n\n\n\n<p>T\u00eb ardhurat nga depozita me afat e An\u00ebs dhe t\u00eb ardhurat nga dividend\u00ebt q\u00eb Beni ka marr\u00eb nga investimi n\u00eb aksione, jan\u00eb t\u00eb ardhura nga investimi. Tatimpaguesit e t\u00eb ardhurave nga investimi mund t\u00eb zbresin nga baza tatimore zbritjet sipas paragrafit 2 t\u00eb nenit 22, por k\u00ebto zbritje nuk p\u00ebrfitohen nga tatimpaguesit n\u00eb fjal\u00eb, sepse t\u00eb ardhurat e Benit e tejkalojn\u00eb shum\u00ebn 2,000,000 lek\u00eb\/vit.<\/p>\n\n\n\n<p>Tatimi mbi t\u00eb ardhurat nga investimi, q\u00eb do t\u00eb paguaj\u00eb Ana, p\u00ebr interesat e p\u00ebrfituara nga depozita me afat do t\u00eb jet\u00eb: 20,000 lek\u00eb\/vit * 15% = 3,000 lek\u00eb<\/p>\n\n\n\n<p>Tatimi mbi t\u00eb ardhurat nga investimi, q\u00eb do t\u00eb paguaj\u00eb Beni, p\u00ebr dividend\u00ebd e p\u00ebrfituar nga investimi n\u00eb aksione do t\u00eb jet\u00eb: 25,000 lek\u00eb\/vit * 8% = 2,000 lek\u00eb<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">25.Kreditimi i tatimit t\u00eb huaj.<\/h1>\n\n\n\n<ol class=\"wp-block-list\"><li>Neni 25 ka t\u00eb b\u00ebj\u00eb me kreditimin e tatimit q\u00eb tatimpagues rezident\u00eb t\u00eb tatimit mbi t\u00eb ardhurat personale n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb kan\u00eb paguar n\u00eb vende t\u00eb tjera (jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb) p\u00ebr t\u00eb ardhurat q\u00eb ata kan\u00eb realizuar n\u00eb ato vende. Por ky reduktim nuk do t\u00eb kaloj\u00eb nivelin e tatimit q\u00eb do t\u00eb aplikohej mbi ato t\u00eb ardhura sikur ato t\u00eb realizoheshin brenda territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, n\u00eb baz\u00eb t\u00eb legjislacionit fiskal shqiptar.<\/li><li>Shuma e tatimit t\u00eb huaj t\u00eb paguar n\u00eb vendet e tjera vertetohet nga dokumentacioni justifikues p\u00ebrfshir\u00eb deklarat\u00ebn dhe pages\u00ebn e tatimit n\u00eb at\u00eb vend, apo dokumentin e l\u00ebshuar nga autoriteti i huaj tatimor n\u00eb t\u00eb cilin jan\u00eb realizuar t\u00eb ardhurat. Dokumentacioni justifikues duhet t\u00eb p\u00ebrmbaj\u00eb informacionet identifikuese t\u00eb tatimpaguesit rezident, natyr\u00ebn e t\u00eb ardhur\u00ebs s\u00eb p\u00ebrfituar, shum\u00ebn bruto t\u00eb t\u00eb ardhur\u00ebs dhe tatimin e mbajtur n\u00eb shtetit tjet\u00ebr si dhe vitin tatimor n\u00eb t\u00eb cilin t\u00eb ardhurat jan\u00eb realizuar.<\/li><li>N\u00ebse tatimpaguesi ka realizuar t\u00eb ardhura me burime nga vende t\u00eb huaja n\u00eb m\u00eb shum\u00eb se nj\u00eb shtet, at\u00ebhere kreditimi i tatimit t\u00eb huaj llogaritet vecmas p\u00ebr seilicin shtet bazuar n\u00eb dokumentin e l\u00ebshuar nga autoriteti tatimor i huaj.<\/li><li>Kreditimi i tatimit t\u00eb huaj llogaritet ve\u00e7mas p\u00ebr secil\u00ebn nga t\u00eb ardhurat e p\u00ebrfshira n\u00eb baz\u00ebn tatimore si dhe p\u00ebr t\u00eb ardhurat vjetore nga investimi.<\/li><\/ol>\n\n\n\n<h1 class=\"wp-block-heading\">26.Llogaritja e tatimit t\u00eb paguesh\u00ebm mbi t\u00eb ardhurat personale.<\/h1>\n\n\n\n<p>Tatimi mbi t\u00eb ardhurat personale llogaritet bazuar n\u00eb t\u00eb ardhurat e tatueshme, n\u00eb p\u00ebrputhje me nenin 24 t\u00eb ligjit sipas normave tatimore t\u00eb p\u00ebrcaktuara p\u00ebr secil\u00ebn kategori t\u00eb ardhurash.<\/p>\n\n\n\n<p>Nga tatimi i llogaritur zbriten tatimet e paguara nga tatimpaguesi m\u00eb par\u00eb sic jan\u00eb: tatim i paguar n\u00eb vendin e huaj, tatimi i mbajtur n\u00eb burim, tatim i mbajtur n\u00eb burim p\u00ebr t\u00eb ardhurat nga marr\u00ebdh\u00ebniet e pun\u00ebs nga agjenti i tatimit t\u00eb list\u00ebpages\u00ebs dhe parapagimet sipas nenit 63 t\u00eb ligjit.<\/p>\n\n\n\n<p>N\u00ebse nga llogaritja e tatimit t\u00eb paguesh\u00ebm (sipas paragrafit t\u00eb m\u00ebsip\u00ebrm) diferenca del negative, tatimpaguesi i t\u00eb ardhurave personale mund t\u00eb k\u00ebrkoj\u00eb tatimin e paguar m\u00eb tep\u00ebr dhe administrata tatimore do t\u2019i kthej\u00eb atij shum\u00ebn e mbipaguar jo m\u00eb von\u00eb se 60 dit\u00eb nga aplikimi i k\u00ebrkes\u00ebs. K\u00ebrkesa b\u00ebhet n\u00ebp\u00ebrmjet llogaris\u00eb s\u00eb tatimpaguesit n\u00eb sistemin e-cats. Administrata<\/p>\n\n\n\n<p>tatimore pas verifikimit t\u00eb dokumentacionit q\u00eb v\u00ebrteton tatimin e paguar tatimi i mbajtur n\u00eb burim, tatim i mbajtur n\u00eb burim p\u00ebr t\u00eb ardhurat nga marr\u00ebdh\u00ebniet e pun\u00ebs nga agjenti i tatimit t\u00eb list\u00ebpages\u00ebs dhe parapagimet, miraton k\u00ebrkes\u00ebn p\u00ebr rimbursim. Jo m\u00eb von\u00eb se se 60 dit\u00eb nga aplikimi i k\u00ebrkes\u00ebs Administrata rimbruson shum\u00ebn e tatimit t\u00eb paguar m\u00eb tep\u00ebr.<\/p>\n\n\n\n<p>N\u00eb rast se tatimpaguesi nuk k\u00ebrkon kthimin e tatimit t\u00eb paguar tep\u00ebr mbi t\u00eb ardhurat personale, kjo shum\u00eb konsiderohet pages\u00eb n\u00eb avanc\u00eb p\u00ebr tatimin mbi t\u00eb ardhurat personale t\u00eb periudh\u00ebs tatimore vijuese.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">TATIMI MBI T\u00cb ARDHURAT E KORPORAT\u00cbS<\/h1>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Tatimpaguesit p\u00ebr tatimin<\/strong><strong> <\/strong><strong>mbi t\u00eb ardhurat e koorporatave<\/strong><\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\"><li>Entitetet e krijuar sipas ligjit \u201cP\u00ebr tregtar\u00ebt dhe shoq\u00ebrit\u00eb tregtare\u201d i n\u00ebnshtrohen tatimit mbi t\u00eb ardhurat e korporatave (&#8216;tatimpagues i tatimin mbi fitimin korporativ&#8217;).<\/li><li>Gjithashtu, tatimit mbi fitimin korporativ, i n\u00ebnshtrohet cdo entitet tjet\u00ebr, p\u00ebrfshir\u00eb entitetet jorezidente, t\u00eb cilat krijojn\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Shqip\u00ebri, n\u00eb form\u00ebn e filialit, deg\u00ebs apo cdo forme tjet\u00ebr, dhe t\u00eb cil\u00ebs i atribuohen fitimet me burim n\u00eb Shqip\u00ebri dhe q\u00eb nuk jan\u00eb parashikuar n\u00eb shkronjat &#8220;a&#8221; deri &#8220;d&#8221; t\u00eb paragrafit 1 t\u00eb nenit 27 t\u00eb Ligjit.<\/li><li>Tatimit mbi fitimin korporativ i n\u00ebnshtrohen edhe entitetet t\u00eb cilat trajtohen sipas nj\u00eb rregjimi t\u00eb ve\u00e7ant\u00eb tatimor si psh operator\u00ebt q\u00eb i n\u00ebnshtrohen sistemit fiskal p\u00ebr hidrokarburet.<\/li><li>Entitetet e p\u00ebrjashtuar nga tatimi mbi t\u00eb ardhurat e korporat\u00ebs sipas paragrafit 2 t\u00eb nenit 27 t\u00eb Ligjit, t\u00eb cilat detyrohen t\u00eb dor\u00ebzojn\u00eb n\u00eb organet tatimore Deklarat\u00ebn Tatimore dhe Pasqyrat e Raportimit Financiar, n\u00eb t\u00eb nj\u00ebjtat afate si entitetet e tjera,\u00a0 jan\u00eb:<ul><li>Fondacionet ose institucionet financiare jo bankare t\u00eb krijuara ose transferuara me Vendim t\u00eb K\u00ebshillit t\u00eb Ministrave, q\u00eb synojn\u00eb mb\u00ebshtetjen e politikave zhvilluese t\u00eb qeveris\u00eb n\u00ebp\u00ebrmjet dh\u00ebnies s\u00eb kredive;<\/li><li>Fondi i pensionit privat i administruar nga shoq\u00ebria e menaxhimit, si dhe shoq\u00ebria e administrimit t\u00eb fondit;<\/li><li>Entitetet q\u00eb ushtrojn\u00eb vet\u00ebm veprimtari t\u00eb karakterit fetar, humanitar, bamir\u00ebs, shkencor apo edukativ, studimor, pasuria apo fitimi i t\u00eb cil\u00ebve nuk p\u00ebrdoret p\u00ebr p\u00ebrfitimin e organizuesve apo an\u00ebtar\u00ebve t\u00eb tyre dhe brenda limiteve t\u00eb aktivitetit jo tregtar t\u00eb ushtruar prej tyre;<\/li><li>Entitetet e parashikuara n\u00eb marr\u00ebveshjet nd\u00ebrkomb\u00ebtare t\u00eb ratifikuara nga Kuvendi;<\/li><li>Sht\u00ebpit\u00eb filmike t\u00eb prodhimit kinematografik, t\u00eb li\u00e7ensuara dhe t\u00eb subvencionuara nga Qendra Komb\u00ebtare e Kinematografis\u00eb;<\/li><li>Organizatat e pun\u00ebs apo dhomat e treg\u00ebtis\u00eb, industris\u00eb ose bujq\u00ebsis\u00eb, pasuria apo fitimi i t\u00eb cilave nuk p\u00ebrdoret p\u00ebr p\u00ebrfitimin e nj\u00eb individi apo t\u00eb nj\u00eb an\u00ebtari t\u00eb tyre.<\/li><\/ul><\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" start=\"5\"><li>T\u00eb gjitha entitetet e p\u00ebrmendura n\u00eb paragrafin e m\u00ebsip\u00ebrm , pavar\u00ebsisht nga p\u00ebrjashtimi i tatimit mbi t\u00eb ardhurat e korporat\u00ebs, jan\u00eb t\u00eb detyruara t\u00eb dor\u00ebzojn\u00eb n\u00eb organet tatimore deklarat\u00ebn tatimore dhe Pasqyrat e Raportimit Financiar, n\u00eb t\u00eb nj\u00ebjtat afate si entitetet, q\u00eb i n\u00ebnshtrohen tatimit mbi t\u00eb ardhurat e korporat\u00ebs.<\/li><li>Entitetet q\u00eb ushtrojn\u00eb veprimtari t\u00eb karakterit edukativ, studimor, shkencor, humanitar, bamir\u00ebs, fetar etj, duhet t\u00eb japin t\u00eb dh\u00ebna n\u00eb lidhje me t\u00eb ardhburat e tyre dhe burimet e financimit si dhe drejtimet ku shpenzohen apo, duke detajuar struktur\u00ebn e k\u00ebtyre shpenzimeve.<\/li><\/ol>\n\n\n\n<h1 class=\"wp-block-heading\">28.Rezidenca<\/h1>\n\n\n\n<ol class=\"wp-block-list\"><li>P\u00ebrkufizimi i konceptit te rezidenc\u00ebs s\u00eb entitetit \u00ebsht\u00eb i rend\u00ebsish\u00ebm p\u00ebr t\u00eb p\u00ebrcaktuar dhe ndar\u00eb t\u00eb drejt\u00ebn tatimore. Entitetet e krijuara sipas legjislacionit shqiptar n\u00eb fuqi, apo sipas ndonj\u00eb legjislacioni t\u00eb huaj, dhe q\u00eb krijojn\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Shqip\u00ebri, jan\u00eb subjekt i tatimeve sipas k\u00ebtij Ligji<\/li><li>Gjithashtu, n\u00ebse nj\u00eb entitet i krijuar apo jo sipas legjislacionit shqiptar, menaxhimin dhe kontrollin e pun\u00ebve i ushtron n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, n\u00eb \u00e7do koh\u00eb gjat\u00eb vitit tatimor, konsiderohet rezident tatimor shqiptar p\u00ebr q\u00ebllime tatimore.<\/li><li>Menaxhimi dhe kontrolli i pun\u00ebve t\u00eb nj\u00eb entiteti konsiderohet se ushtrohet n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb n\u00ebse:<ul><li>mbledhjet e bordit drejtues t\u00eb entitetit mbahen n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, p\u00ebrfshir\u00eb edhe pjesmarrjen online t\u00eb antar\u00ebve, ose;<\/li><li>plot\u00ebsohen t\u00eb pakt\u00ebn dy nga tre kushtet e m\u00ebposhtme:<ul><li>vendimet n\u00eb lidhje me drejtimin e p\u00ebrditsh\u00ebm t\u00eb entitetit merren n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/li><li>t\u00eb pakt\u00ebn 50 p\u00ebr qind e an\u00ebtar\u00ebve t\u00eb bordit ose drejtuesve t\u00eb entitetit jan\u00eb rezident\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/li><li>t\u00eb pakt\u00ebn 50 p\u00ebr qind e kapitalit ose e t\u00eb drejtave t\u00eb vot\u00ebs s\u00eb entitetit zot\u00ebrohen, direkt\u00a0 ose indirekt, nga persona rezident\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/li><\/ul><\/li><\/ul><\/li><\/ol>\n\n\n\n<h1 class=\"wp-block-heading\">29.&nbsp; P\u00ebrjashtimi n\u00eb pjes\u00ebmarrje<\/h1>\n\n\n\n<ol class=\"wp-block-list\"><li>P\u00ebr rastet kur entitetet t\u00eb cilat jan\u00eb subjekt i tatimit mbi fitimin korporativ sipas Ligjit, kan\u00eb\/zot\u00ebrojn\u00eb pjes\u00ebmarrje, kuota apo aksione n\u00eb entitete t\u00eb tjera, dividenti apo shp\u00ebrndarja e fitimit nga k\u00ebto entitete t\u00eb tjera dhe i marr\u00eb si e ardhur nga entiteti q\u00eb ka kuota pjes\u00ebmarrjeje trajtohet si m\u00eb posht\u00eb:<ul><li>E ardhura e marr\u00eb si divident apo ndarje fitimi nuk i bashkohet fitimit mbi t\u00eb cilin llogaritet tatimi mbi fitimin n\u00ebse plot\u00ebsohen n\u00eb m\u00ebnyr\u00eb kumulative dy kushte:<ul><li>entiteti marr\u00ebs ka aksione apo pjes\u00ebmarrje prej t\u00eb pakt\u00ebn 10%, n\u00eb vler\u00eb ose n\u00eb num\u00ebr, n\u00eb kapitalin aksioner, ose t\u00eb drejtat e votimit t\u00eb entitetit shp\u00ebrndar\u00ebs;<\/li><li>aksionet ose pjes\u00ebmarrja minimale jan\u00eb mbajtur p\u00ebr nj\u00eb periudh\u00eb t\u00eb pand\u00ebrprer\u00eb prej s\u00eb paku 24 muajsh.<\/li><\/ul><\/li><li>N\u00eb t\u00eb gjitha rastet e tjera, e ardhura e marr\u00eb si divident apo ndarje fitimi i bashkohet fitimit mbi t\u00eb cilin llogaritet tatimi mbi fitimin.<\/li><\/ul><\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" start=\"2\"><li>Rregullat sipas paragrafeve \u201ca\u201d dhe \u201cb\u201d m\u00eb sip\u00ebr, zbatohen edhe p\u00ebr entitetet jo rezidente t\u00eb tatimit mbi t\u00eb ardhurat e korporat\u00ebs, n\u00ebse pjes\u00ebmarrja ka t\u00eb b\u00ebj\u00eb me veprimtarit\u00eb e biznesit t\u00eb kryera nga nj\u00eb jo-rezident n\u00eb Shqip\u00ebri, ose n\u00ebp\u00ebrmjet nj\u00eb selie t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/li><li>Garancia e p\u00ebrmendur n\u00eb paragrafin \u201c4\u201d t\u00eb Ligjit, n\u00ebnkupton garanci t\u00eb l\u00ebshuar nga nj\u00eb bank\u00eb e nivelit t\u00eb dyt\u00eb n\u00eb Shqip\u00ebri, e cila garanton n\u00eb cdo koh\u00eb q\u00eb me k\u00ebrkes\u00ebn e Adminitrat\u00ebs Tatimore, t\u00eb kaloj\u00eb n\u00eb llogarin\u00eb e k\u00ebsaj t\u00eb fundit shum\u00ebn e garancis\u00eb.<\/li><\/ol>\n\n\n\n<h1 class=\"wp-block-heading\">30.Rregullat e Kufizimit t\u00eb Interesit<\/h1>\n\n\n\n<ol class=\"wp-block-list\"><li>P\u00ebr q\u00ebllime t\u00eb zbatimit t\u00eb rregullit t\u00eb kufizimit t\u00eb interesit, konsiderohet shpenzim i zbritsh\u00ebm interesi deri n\u00eb tridhjet\u00eb p\u00ebr qind (30%) t\u00eb fitimeve t\u00eb subjektit para interesit, tatimit, zhvler\u00ebsimit dhe amortizimit (EBITDA) t\u00eb vitit tatimor.<\/li><li>EBITDA do t\u00eb llogaritet duke i shtuar t\u00eb ardhurave q\u00eb i n\u00ebnshtrohen tatimit, shumat e rregulluara nga tatimi p\u00ebr interesat e tep\u00ebrta, si dhe shumat e rregulluara nga tatimi p\u00ebr zhvler\u00ebsimin dhe amortizimin. T\u00eb ardhurat e p\u00ebrjashtuara nga tatimi do t\u00eb p\u00ebrjashtohen nga EBITDA e entitetit.<\/li><li>\u201cInteresi i tep\u00ebrt&#8221;, ndryshe kosto e tejkaluar e huamarrjes lind kur shpenzimet e interesit t\u00eb nj\u00eb entiteti jan\u00eb m\u00eb t\u00eb madha se t\u00eb ardhurat e tatueshme nga interesi dhe t\u00eb ardhurat e tjera t\u00eb tatueshme ekonomikisht ekuivalente q\u00eb merr entiteti.<\/li><li>Llogaritja e kostove t\u00eb zbritshme t\u00eb tejkalimit t\u00eb huamarrjes dhe bartja.<\/li><\/ol>\n\n\n\n<p>Hapi i par\u00eb, llogaritja e EBITDA = T\u00eb ardhurat neto + Tatime + shpenzimet e interesit + Amortizimi &amp; Zhvleresimet<\/p>\n\n\n\n<p>Hapi i dyt\u00eb \u00ebsht\u00eb llogaritja e shpenzimit t\u00eb lejuar t\u00eb interesit t\u00eb tep\u00ebrt.<\/p>\n\n\n\n<p><em>Shembull;<\/em><\/p>\n\n\n\n<p><em>T\u00eb dh\u00ebnat financiare p\u00ebr shoq\u00ebrit\u00eb A dhe B jepen n\u00eb tabel\u00ebn e m\u00ebposhtme;<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>&nbsp;<\/td><td><em>Shoq\u00ebria&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/em><em>A&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/em><em>(n\u00eb<\/em><em> <\/em><em>lek\u00eb)<\/em><\/td><td><em>Shoq\u00ebria<\/em><em> B (n\u00eb lek\u00eb)<\/em><\/td><\/tr><tr><td><em>teprica<\/em><em> e shpenzimeve neto t\u00eb interesit<\/em><\/td><td><em>+10 milion<\/em><\/td><td><em>+40 milion<\/em><\/td><\/tr><tr><td><em>=EBITDA<\/em><\/td><td><em>= 100 milion<\/em><\/td><td><em>= 100 milion<\/em><\/td><\/tr><tr><td><em>\u00d7 p\u00ebrqindjen e vendosur<\/em><\/td><td><em>\u00d730%<\/em><\/td><td><em>\u00d730%<\/em><\/td><\/tr><tr><td><em>= &nbsp;maksimumi &nbsp;i &nbsp;lejuar &nbsp;si &nbsp;shpenzime &nbsp;te zbritshme<\/em><\/td><td><em>=30 milion<\/em><\/td><td><em>=30 milion<\/em><\/td><\/tr><tr><td><em>Shpenzimet&nbsp;&nbsp;&nbsp;&nbsp; neto&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/em><em>t\u00eb&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; interesave&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; t\u00eb pazbritshme<\/em><\/td><td><em>0<\/em><\/td><td><em>10 milion<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\"><li>Shoq\u00ebria A ka tepric\u00eb t\u00eb shpenzimeve neto t\u00eb interesit prej 10 milion\u00eb lek\u00eb dhe EBITDA prej 100 milion\u00eb lek\u00eb. Kjo tepric\u00eb e shpenzimeve neto t\u00eb interesit rezulton nga interesat e kredive\/huamarrjeve\/financimeve, q\u00eb shoq\u00ebria A ka me pal\u00ebt t\u00ebtreta. \u00a0P\u00ebr shkak se shoq\u00ebria A ka nj\u00eb raport interesi neto \/ EBITDA n\u00ebn 30%, ajo mund t\u00eb zbres\u00eb t\u00eb gjith\u00eb shpenzimet neto t\u00eb interesit.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Shoq\u00ebria B ka tepric\u00eb t\u00eb shpenzimeve neto t\u00eb interesit prej 40 milion\u00eb lek\u00eb dhe EBITDA prej 100 milion\u00eb Lek\u00eb. Kjo tepric\u00eb e shpenzimeve neto t\u00eb interesit rezulton nga interesat e kredive\/huamarrjeve\/financimeve, q\u00eb shoq\u00ebria B ka me pal\u00ebt e treta. P\u00ebr shkak se shoq\u00ebria B ka nj\u00eb raport interesi neto\/ EBITDA mbi 30%, ajo nuk mund t\u00eb zbres\u00eb t\u00eb gjith\u00eb shpenzimet neto t\u00eb interesit. Shoq\u00ebria B n\u00eb k\u00ebt\u00eb rast lejohet t\u00eb zbres\u00eb 30 milion\u00eb lek\u00eb shpenzime neto interesi dhe 10 milion\u00eb lek\u00eb nuk lejohen t\u00eb zbriten, por mbarten n\u00eb periudhat e ardhshme tatimore<em>.<\/em><ul><li>Interesi p\u00ebr t\u00eb cilin refuzohet zbritja mbartet p\u00ebr 5 vitet e ardhshme. Tatimpaguesit p\u00ebr k\u00ebt\u00eb q\u00ebllime mban evidenca t\u00eb interseit t\u00eb mbartur sipas viteve t\u00eb cilat ato i p\u00ebrkasin. Zbaritja e interesit t\u00eb tep\u00ebrt b\u00ebhet sipas metod\u00ebs FIFO.<\/li><\/ul><\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Rregulli i p\u00ebrcaktuar n\u00eb k\u00ebt\u00eb paragraf nuk zbatohet p\u00ebr:<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>bankat, institucionet financiare jobankare t\u00eb kredidh\u00ebnies, shoq\u00ebrit\u00eb e sigurimit dhe shoq\u00ebrit\u00eb e lizingut;<\/li><li>interesat lidhur me kredit\u00eb e p\u00ebrdorura p\u00ebr financimin e nj\u00eb projekti afatgjat\u00eb t\u00eb infrastruktur\u00ebs publike ku operatori i projektit, kostot e huamarrjes, asetet dhe t\u00eb ardhurat jan\u00eb t\u00eb gjitha n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/li><\/ol>\n\n\n\n<h1 class=\"wp-block-heading\">31.Rezerva e borxhit t\u00eb keq p\u00ebr institucionet financiare<\/h1>\n\n\n\n<ol class=\"wp-block-list\"><li>P\u00ebr institucionet financiare, veprimtaria e t\u00eb cilave rregullohet nga autoritetet rregullatore, n\u00eb p\u00ebrcaktimin e fitimit t\u00eb tatuesh\u00ebm, lejohet zbritje p\u00ebr shumat q\u00eb do t\u00eb vendosen dhe \/ ose rrisin por duke u kufizuar n\u00eb:<ul><li>P\u00ebr veprimtarin\u00eb e sigurimit dhe risigurimit, n\u00eb rezervat teknike t\u00eb detyrueshme t\u00eb krijuara n\u00eb zbatim t\u00eb ligjit n\u00eb fuqi p\u00ebr veprimtarit\u00eb e sigurimit dhe t\u00eb risigurimit; dhe<\/li><li>P\u00ebr veprimtarin\u00eb bankare, n\u00eb provigjionet e detyrueshme p\u00ebr bankat tregtare dhe institucionet e tjera financiare t\u00eb krijuara sipas rregullave mbik\u00ebqyr\u00ebse t\u00eb nxjerra nga Banka e Shqip\u00ebris\u00eb p\u00ebr k\u00ebt\u00eb q\u00ebllim.<\/li><\/ul><\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" start=\"2\"><li>Zbritja e plot\u00eb e borxhit t\u00eb keq lejohet n\u00ebse kushtet e m\u00ebposhtme p\u00ebrmbushen n\u00eb m\u00ebnyr\u00eb kumulative:<ul><li>Entiteti ka nd\u00ebrmarr\u00eb t\u00eb gjitha veprimet e mundshme ligjore p\u00ebr t\u00eb mbledhur borxhin. Duhet q\u00eb t\u00eb jen\u00eb zbatuar parashikimet e neneve t\u00eb kontratave t\u00eb huadh\u00ebnies\/sigurimit, n\u00eb lidhje me kushtet dhe penalitetet n\u00eb rastet e moskthimit t\u00eb huas\u00eb\/interesave. N\u00eb cdo rast, argumentimi me procese gjyq\u00ebsore administrative ku ka vendime t\u00eb form\u00ebs s\u00eb prer\u00eb \u00ebsht\u00eb i domosdosh\u00ebm;<\/li><li>P\u00ebr shkak t\u00eb pamund\u00ebsis\u00eb s\u00eb mbledhjes s\u00eb tij, edhe pse jan\u00eb konsumuar t\u00eb gjitha mjetet ligjore sic parashikohet n\u00eb paragrafin \u201ca\u201d m\u00eb sip\u00ebr, borxhi i keq hiqet nga kontabiliteti i entitetit k\u00ebrkues;N\u00eb cdo rast, rezerva ose dispozitat e krijuara sipas paragrafit 1 m\u00eb sip\u00ebr, duhet t&#8217;i shtohet fitimit t\u00eb tatuesh\u00ebm.<\/li><\/ul><\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00ebse m\u00eb par\u00eb \u00ebsht\u00eb krijuar nj\u00eb rezerv\u00eb e borxhit t\u00eb keq p\u00ebr nj\u00eb rast t\u00eb caktuar, por ky rast ka marr\u00eb zgjidhje, shuma e ark\u00ebtuar\/rikuperuar duhet t\u2019i shtohet fitimit t\u00eb tatuesh\u00ebm n\u00eb vitin q\u00eb rikuperohet, p\u00ebrvec se kur transferohet n\u00eb lidhje me nj\u00eb riorganizim biznesi sipas nenit 46 \u201cRregullat e zbatueshme mbi riorganizimet e biznesit\u201d, t\u00eb k\u00ebtij ligji.<\/li><\/ul>\n\n\n\n<p><em>32&nbsp;&nbsp; &#8211; 39. Procedurat n\u00eb lidhje me:<\/em><\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>Transferimi i \u00e7mimeve;<\/li><li>Krahasueshm\u00ebrin\u00eb e transaksioneve;<\/li><li>Metodat e transferimit te \u00e7mimit;<\/li><li>Vler\u00ebsimin e transaksioneve t\u00eb kontrolluara t\u00eb kombinuara;<\/li><li>Diapazonin e Treguesve t\u00eb Tregut;<\/li><li>K\u00ebrkesat p\u00ebr dokumentacion;<\/li><li>Rregullat korresponduese dhe<\/li><li>Marr\u00ebveshjet e cmimit n\u00eb avanc\u00eb:<\/li><\/ol>\n\n\n\n<p>Sqarohen n\u00eb Udh\u00ebzimin specifik t\u00eb Ministrit t\u00eb Financave n\u00eb lidhje me taksimin nd\u00ebrkomb\u00ebtar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">40.T\u00eb ardhurat dhe llogaritja e tatimit t\u00eb paguesh\u00ebm mbi t\u00eb ardhurat e korporatave<\/h2>\n\n\n\n<ol class=\"wp-block-list\"><li>Tatimi mbi fitimin korporativ deklarohet nga tatimpaguesit n\u00eb baz\u00eb vjetore. P\u00ebr veprimtarin\u00eb ekonomike t\u00eb ushtruar n\u00eb nj\u00eb vit t\u00eb plot\u00eb tatimor, 1 janar deri 31 dhjetor, deklarimi i fitimit t\u00eb tatuesh\u00ebm b\u00ebhet brenda dat\u00ebs 31 mars t\u00eb vitit pasardh\u00ebs.<\/li><li>N\u00eb rastet kur tatimpaguesi mbyll veprimtarin\u00eb ekonomike gjat\u00eb vitit, deklarimi i fitimit t\u00eb tatuesh\u00ebm mund t\u00eb b\u00ebhet n\u00eb cdo periudh\u00eb t\u00eb vitit dhe p\u00ebrfshin veprimtarin\u00eb ekonomik\u00eb t\u00eb periudh\u00ebs para deklarimit.<\/li><li>P\u00ebr llogaritjen e deyrimit t\u00eb tatimit mbi fitimin, zbatohet norma e tatimit n\u00eb fuqi. Tatimi i fitimit i llogaritur sipas dispozitave t\u00eb Ligjit \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d \u00ebsht\u00eb i detyruesh\u00ebm p\u00ebr tu paguar. Detyrimi i tatimit mbi fitimin q\u00eb duhet t\u00eb paguhet reduktohet me:<ul><li>Tatimin e huaj t\u00eb paguar, por brenda kritereve dhe kufizimeve t\u00eb Nenit 42 \u201cKreditimi i tatimit t\u00eb huaj p\u00ebr tatimin mbi t\u00eb ardhurat nga korporatat\u201d;<\/li><li>Ndonj\u00eb tatimi q\u00eb ka paguar korporata sipas kreut 5 t\u00eb Ligjit, dhe i cili i \u00ebsht\u00eb mbajtur n\u00eb burim nga paguesi i t\u00eb ardhurave. Shembull, n\u00ebse entiteti \u201cA\u201d ka marr\u00eb pages\u00eb nga entiteti \u201cB\u201d n\u00eb lidhje me nj\u00eb t\u00eb drejt\u00eb autori t\u00eb dh\u00ebn\u00eb, dhe entiteti \u2018B\u201d nga pagesa sipas kontrat\u00ebs p\u00ebr 1.000.000 lek\u00eb, ka mbajtur tatimin n\u00eb burim 15 % pra 150.000 lek\u00eb, kjo shum\u00eb e paguar si tatim, \u00ebsht\u00eb e kreditueshme nga detyrimi i tatimit mbi fitimin korporati p\u00ebr entitetin \u201cA\u201d; <\/li><li>Parapagimet e tatimit mbi fitimin t\u00eb b\u00ebra nga entiteti sipas parashikimeve t\u00eb nenit p\u00ebrkat\u00ebs t\u00eb Ligjit.<\/li><\/ul><\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" start=\"4\"><li>Shuma e detyrimit tatimor t\u00eb tatimit mbi fitimin korporativ q\u00eb rezulton pasi nga tatimi mbi fitimin e llogaritur zbriten\u00a0 pagesat e m\u00ebsip\u00ebrme, p\u00ebrben shum\u00ebn qe duhet paguar t\u00eb detyrimit.<\/li><\/ol>\n\n\n\n<h1 class=\"wp-block-heading\">41.Norma tatimore<\/h1>\n\n\n\n<ul class=\"wp-block-list\"><li>Norma standarte e tatimit mbi t\u00eb ardhurat e korporat\u00ebs n\u00eb Shqip\u00ebri \u00ebsht\u00eb 15 %.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Normat e ndryshme nga norma standarde qe mund t\u00eb aplikohen n\u00eb menyr\u00eb t\u00eb vazhdueshme apo p\u00ebrkoh\u00ebsisht p\u00ebr sektor\u00eb dhe industri t\u00eb caktuara, duhet t\u00eb jen\u00eb t\u00eb p\u00ebrcaktuara n\u00eb k\u00ebt\u00eb ligj apo ligje t\u00eb tjera me natyr\u00eb fiskale si: Ligji \u201cP\u00ebr sistemin fiskal n\u00eb sektorin e hidrokarbureve\u201d; Li<em>gji<\/em><em> \u201cP\u00ebr zonat e Zhvillimit teknologjik\u201d Ligji \u201c <\/em>P\u00ebr inkubator\u00ebt e IT &#8230;&#8230;&#8230;\u201d<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">42.Kreditimi i tatimit t\u00eb huaj p\u00ebr tatimin mbi t\u00eb ardhurat nga korporatat<\/h2>\n\n\n\n<ol class=\"wp-block-list\"><li>Entitetet rezidente n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, g\u00ebzojn\u00eb t\u00eb drejt\u00ebn e kreditimit t\u00eb tatimit t\u00eb huaj t\u00eb paguar, dhe q\u00eb lidhen me seli t\u00eb p\u00ebrhershme q\u00eb k\u00ebto entitete mund t\u00eb ken\u00eb krijuar n\u00eb juridiksione tatimore t\u00eb tjera jasht\u00eb Shqip\u00ebris\u00eb, dhe t\u00eb cilave duhet t\u2019u atribuohen fitimet e realizuara n\u00eb k\u00ebto vende.<\/li><li>Shembull 1:<\/li><\/ol>\n\n\n\n<p>N\u00eb vitin 2023, nj\u00eb entitet rezident shqiptar, ushtron veprimtari ekonomike n\u00eb Shqip\u00ebri, por ka krijuar nj\u00eb seli t\u00eb perhershme si Filial edhe n\u00eb Itali. Nga veprimtaria n\u00eb k\u00ebto dy seli t\u00eb p\u00ebrhershme, entiteti ka realizuar fitim neto si m\u00eb posht\u00eb:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>nga veprimtaria n\u00eb Shqip\u00ebri: 30.000.000 lek\u00eb<\/li><li>nga veprimtaria n\u00eb Itali: 16.000.000 lek\u00eb<\/li><\/ul>\n\n\n\n<p>Ky entitet, duke q\u00ebn\u00eb rezident tatimor shqiptar, i n\u00ebnshtrohet tatimit n\u00eb Shqip\u00ebri mbi fitimet e realizuara nga t\u00eb gjitha burimet, brenda dhe jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/p>\n\n\n\n<p>Pra detyrimi tatimor n\u00eb Shqip\u00ebri do t\u00eb jet\u00eb:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>fitimi n\u00eb total: 30.000.000 + 16.000.000 = 346.000.000 lek\u00eb<\/li><li>tatimi mbi fitimin korporativ: 46.000.000 x 15% = 6.900.000 lek\u00eb<\/li><\/ul>\n\n\n\n<p>N\u00eb lidhje me fitimin e realizuar n\u00eb Itali, fitim i cili i atribuohet selis\u00eb s\u00eb p\u00ebrhershme t\u00eb krijuar n\u00eb Itali dhe q\u00eb normalisht tatohet n\u00eb Itali, , ky entitet ka detyrimin e pagimit n\u00eb Itali t\u00eb tatimit mbi fitimin si jorezident, por q\u00eb ka krijuar nj\u00eb seli t\u00eb p\u00ebrhershme. Supozojm\u00eb q\u00eb norma e tatimit n\u00eb Itali \u00ebsht\u00eb 36 % mbi fitimin neto. Pra, tatimi i paguar n\u00eb Itali:<\/p>\n\n\n\n<p>16.000.000 x 36%=5.760.000 lek\u00eb<\/p>\n\n\n\n<p>Tatimpaguesi i ka p\u00ebrcjell\u00eb Administrat\u00ebs Tatimore dokumentacionin e plot\u00eb q\u00eb v\u00ebrteton pages\u00ebn e k\u00ebtij tatimi n\u00eb Itali. Nd\u00ebrkoh\u00eb, entiteti shqiptar b\u00ebn reduktimin e tatimit si m\u00eb posht\u00eb:<\/p>\n\n\n\n<p>Tatimi mbi fitimin korporativ q\u00eb duhej t\u00eb paguhej sikur t\u00eb ardhurat e realizuara n\u00eb Itali t\u00eb realizoheshin n\u00eb Shqip\u00ebri:<\/p>\n\n\n\n<p>16.000.000 x 15%=2.400.000 lek\u00eb. Vet\u00ebm p\u00ebr k\u00ebt\u00eb shum\u00eb do t\u00eb b\u00ebhet reduktimi i tatimit t\u00eb paguesh\u00ebm n\u00eb Shqip\u00ebri.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>-2.400.000 = 4.500.000 lek\u00eb, do jet\u00eb detyrimi p\u00ebrfundimtar i tatim mbi fitimin korporativ i paguesh\u00ebm n\u00eb Shqip\u00ebri<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" start=\"3\"><li> Shembull 2.<\/li><\/ol>\n\n\n\n<p>Supozojm\u00eb se nj\u00eb entitet ka nj\u00eb Deg\u00eb p\u00ebr ushtrimin e veprimtaris\u00eb ekonomike n\u00eb Maqedonin\u00eb e Veriut, ku tarifa n\u00eb fuqi e tatimit mbi fitimin korporativ \u00ebsht\u00eb 10 %. N\u00eb k\u00ebt\u00eb rast do t\u00eb kishim:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>fitimi i realizuar n\u00eb Shqip\u00ebri: 10.000.000 lek\u00eb<\/li><li>fitimi i realizuar n\u00eb Maqedonin\u00eb e Veriut: 6.000.000 lek\u00eb<\/li><\/ul>\n\n\n\n<p>Detyrimi i tatimit mbi fitimin korporativ q\u00eb duhet t\u00eb deklarohet: 10.000.000 + 16.000.000 =<\/p>\n\n\n\n<p>16.000.000 x 15%=2.400.000 lek\u00eb<\/p>\n\n\n\n<p>P\u00ebr fitimin q\u00eb ka realizuar n\u00eb Maqedonin\u00eb e Veriut, entiteti \u00ebsht\u00eb tatuar atje me tarif\u00ebn 10%, pra 6.000.000 x 10 % = 600.000 lek\u00eb.<\/p>\n\n\n\n<p>N\u00eb k\u00ebt\u00eb rast, meqen\u00ebse tatimi i paguar n\u00eb Maqedoni (10%) nuk e kalon tatimin e paguesh\u00ebm p\u00ebr ato t\u00eb ardhura n\u00eb Shqip\u00ebri (15%), tatimi mbi fitimin korporativ i paguesh\u00ebm n\u00eb Shqip\u00ebri do t\u00eb reduktohet vet\u00ebm p\u00ebr tatimin e paguar n\u00eb Maqedonin\u00eb e Veriut p\u00ebr 600.000 lek\u00eb.<\/p>\n\n\n\n<p>2.400.000 -600.000=1.800.000 lek\u00eb, do jet\u00eb detyrimi p\u00ebrfundimtar p\u00ebr tu paguar i tatim mbi fitimin korporativ q\u00eb entiteti do paguaj\u00eb n\u00eb Shqip\u00ebri.<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"4\"><li>Kreditimi (reduktimi) i tatimit mbi fitimin korporativ i paguar jasht\u00eb Shqip\u00ebris\u00eb, p\u00ebr fitimet e realizuara jo n\u00eb Shqip\u00ebri, n\u00eb asnj\u00eb rast, nuk duhet t\u00eb kaloj\u00eb tatimin e paguesh\u00ebm n\u00eb Shqip\u00ebri, por mund t\u00eb jet\u00eb m\u00eb i vog\u00ebl ose i barabart\u00eb me tatimin e paguesh\u00ebm n\u00eb Shqip\u00ebri, n\u00ebse ato fitime do t\u00eb realizoheshin n\u00eb Shqip\u00ebri.<\/li><li>I nj\u00ebjti parim n\u00eb lidhje me kreditimin e tatimit t\u00eb huaj, vlen edhe p\u00ebr personat fizik\u00eb, p\u00ebrfshir\u00eb inddivid\u00ebt, t\u00eb vetpun\u00ebsuarit dhe tregtar\u00ebt, n\u00ebse ata kan\u00eb t\u00eb ardhura me burim jasht\u00eb Shqip\u00ebris\u00eb.<\/li><li>N\u00eb k\u00ebt\u00eb rast, pasi nga tatimpaguesi t\u00eb jet\u00eb marr\u00eb dokumentacioni i plot\u00eb q\u00eb ka realizuar t\u00eb ardhurat dhe ka paguar tatimin n\u00eb Maqedoni n\u00eb k\u00ebt\u00eb shum\u00eb, kreditimi i tatimit do t\u00eb b\u00ebhet si m\u00eb posht\u00eb:<\/li><li>Shuma e tatimit t\u00eb huaj t\u00eb paguar v\u00ebrtetohet me dokumentacionin p\u00ebrkat\u00ebs:<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>Dokumentin e regjistrimit t\u00eb selis\u00eb s\u00eb p\u00ebrhershme n\u00eb vendin e huaj (TIN-in p\u00ebrkat\u00ebs etj);<ul><li>Kopje t\u00eb deklarat\u00ebs\u00a0 tatimore t\u00eb dor\u00ebzuar n\u00eb vendin ku ka krijuar selin\u00eb e p\u00ebrhershme;<\/li><\/ul><ul><li>Dokumentaconin justifikues bankar t\u00eb\u00a0 \u00a0pages\u00ebs s\u00eb detyrimit p\u00ebr tatimin mbi fitimin korporativ\/tatimit mbi t\u00eb ardhurat personale n\u00eb vendin p\u00ebrkat\u00ebs.<\/li><\/ul><\/li><\/ol>\n\n\n\n<h1 class=\"wp-block-heading\">DISPOZITA T\u00cb P\u00cbRGJITHSHME MBI P\u00cbRCAKTIMIN E FITIMIT<\/h1>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Fitimi<\/strong><strong> i Tatuesh\u00ebm<\/strong><\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\"><li>Fitimi i tatuesh\u00ebm llogaritet si diferenc\u00eb e t\u00eb ardhurave me shpenzimet e zbritshme t\u00eb biznesit. T\u00eb ardhurat p\u00ebrfshijn\u00eb cdo t\u00eb ardhur biznesi t\u00eb realizuar, pavar\u00ebsisht nga natyra e saj. Pasqyrimi i shpenzimeve p\u00ebr efekt tatimi, merr n\u00eb konsiderat\u00eb kufizimet sipas k\u00ebtij ligji n\u00eb lidhje me shpenzimet e kryera nga biznesi, por t\u00eb cilat konsiderohen pjes\u00ebrisht apo t\u00ebr\u00ebsisht jo t\u00eb zbritshme.<\/li><li>Nd\u00ebrtimi i Deklarat\u00ebs se fitimit t\u00eb tatuesh\u00ebm, niset nga t\u00eb dh\u00ebnat, regjistrimet dhe pasqyrat q\u00eb mban tatimpaguesi, n\u00eb zbatim t\u00eb detyrimeve q\u00eb ka bazuar n\u00eb ligjin &#8220;P\u00ebr kontabilitetin dhe Pasqyrat Financiare&#8221;, si dhe nga aktet n\u00ebnligjore n\u00eb zbatim t\u00eb k\u00ebtij ligji.<\/li><li>N\u00eb \u00e7do rast, p\u00ebr llogari t\u00eb Deklarat\u00ebs s\u00eb tatimit mbi fitimin korporativ, merr\u00ebn n\u00eb konsiderat\u00eb si prioritare p\u00ebrcaktimet n\u00eb legjislacionin tatimor, pavar\u00ebsisht nga trajtime t\u00eb ndryshme q\u00eb mund t\u00eb japin Standardet e Kontabilitetit apo vet\u00eb ligji &#8220;P\u00ebr kontabilitetin dhe Pasqyrat Financiare&#8221;.<\/li><\/ol>\n\n\n\n<h1 class=\"wp-block-heading\">44.Parimi i tregut.<\/h1>\n\n\n\n<p>Procedurat dhe standartet q\u00eb zbatohen p\u00ebr t\u00eb garantuar q\u00eb transaksionet nd\u00ebrmjet pal\u00ebve t\u00eb lidhura, t\u00eb jen\u00eb n\u00eb perputhje me parimin e tregut, p\u00ebrcaktohen n\u00eb Udh\u00ebzimin specific t\u00eb Ministrit p\u00ebrgjegj\u00ebs p\u00ebr Financat.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">45.Kontratat afatgjata<\/h1>\n\n\n\n<ol class=\"wp-block-list\"><li>Kontratat afatgjata p\u00ebrfshijn\u00eb zakonisht veprimtari ekonomike n\u00eb fush\u00ebn e realizimit t\u00eb nj\u00eb projekti p\u00ebr t\u00eb cilin nd\u00ebrmjet porosit\u00ebsit dhe sip\u00ebrmarr\u00ebsit lidhen kontrata furnizimi me mallra apo sh\u00ebrbime p\u00ebr nj\u00eb periudh\u00eb mbi 12 muaj dhe q\u00eb kryesisht realizohen n\u00eb fush\u00ebn e nd\u00ebrtimeve, montimeve, prodhimit t\u00eb komponent\u00ebve t\u00eb investimit apo sh\u00ebrbimeve t\u00eb lidhura me k\u00ebto kontrata:<\/li><li>P\u00ebr k\u00ebto lloj kontratash, duhet q\u00eb t\u00eb harmonizohen periudha tatimore kur alokohen shpenzimet e kryerta p\u00ebr realizimin e t\u00eb ardhurave t\u00eb marra. T\u00eb ardhurat q\u00eb lidhen me nj\u00eb kontrat\u00eb afatgjat\u00eb dhe q\u00eb duhet t\u00eb njihen dhe t\u00eb pasqyrohen n\u00eb Deklarat\u00ebn e fitimit t\u00eb tatuesh\u00ebm, i korrespondojn\u00eb pjes\u00ebs s\u00eb kontrat\u00ebs s\u00eb p\u00ebrfunduar n\u00eb vitin tatimor p\u00ebrkat\u00ebs.<\/li><li>P\u00ebrqindja e p\u00ebrfundimit p\u00ebrcaktohet n\u00eb dy m\u00ebnyra, n\u00eb vart\u00ebsi t\u00eb metod\u00ebs q\u00eb zgjedh tatimpaguesi:<\/li><\/ol>\n\n\n\n<p><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>ose duke iu referuar raportit t\u00eb kostove t\u00eb atij viti me shpenzimet e p\u00ebrgjithshme t\u00eb vler\u00ebsuara dhe t\u00eb preventivuara<\/li><li>ose duke iu referuar standarteve komb\u00ebtare dhe nd\u00ebrkomb\u00ebtare t\u00eb kontabilitetit.<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Shpenzimet e zbritshme tatimore q\u00eb lidhen me kontratat afatgjata merren parasysh n\u00eb vitin tatimor n\u00eb t\u00eb cil\u00ebn ato kryhen, n\u00eb p\u00ebrputhje me standardet e kontabilitetit.<\/li><\/ul>\n\n\n\n<h1 class=\"wp-block-heading\">46.Rregullat e zbatueshme mbi riorganizimet e Biznesit<\/h1>\n\n\n\n<ul class=\"wp-block-list\"><li>Ndryshimet n\u00eb struktur\u00ebn e entitetit, t\u00eb tilla si bashkimet, ndarjet, ndarjet e pjesshme, shk\u00ebmbimi i aksioneve dhe transferimet e deg\u00ebve t\u00eb veprimtaris\u00eb, jan\u00eb brenda konceptit t\u00eb riorganizimit t\u00eb biznesit.<ul><li>N\u00eb lidhje me aktivet q\u00eb transferohen, n\u00eb rastet e riorganizimit t\u00eb biznesit, nuk duhet t\u00eb llogariten fitime t\u00eb supozuara kapitale, objek i tatimi. K\u00ebtu b\u00ebjn\u00eb p\u00ebrjashtim pagesat n\u00eb para e cila tejkalon pages\u00ebn e cil\u00ebsuar n\u00eb t\u00eb holla..<\/li><\/ul><\/li><\/ul>\n\n\n\n<h1 class=\"wp-block-heading\">47.Tatimi i llogaritur p\u00ebr transferimin e aktiveve t\u00eb biznesit<\/h1>\n\n\n\n<ol class=\"wp-block-list\"><li>Transferimi i aktiveve t\u00eb biznesit konsiderohet i tatuesh\u00ebm n\u00eb rastet e m\u00ebposhtme:<ul><li>nj\u00eb tatimpagues rezident transferon aktivet e biznesit nga zyra qendrore e tij vendase n\u00eb nj\u00eb seli t\u00eb p\u00ebrhershme jasht\u00eb vendit dhe Republika e Shqip\u00ebris\u00eb nuk ka m\u00eb t\u00eb drejt\u00eb t\u00eb tatoj\u00eb aktivet e transferuara t\u00eb biznesit p\u00ebr shkak t\u00eb transferimit<\/li><li>nj\u00eb tatimpagues rezident transferon rezidenc\u00ebn e tij tatimore n\u00eb nj\u00eb vend tjet\u00ebr, me p\u00ebrjashtim t\u00eb atyre aktiveve t\u00eb biznesit q\u00eb mbeten efektivisht t\u00eb lidhura me nj\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/li><\/ul><\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" start=\"2\"><li>Baza e tatueshme q\u00eb do t&#8217;i n\u00ebnshtrohet tatimit \u00ebsht\u00eb shuma e barabart\u00eb me vler\u00ebn e tregut t\u00eb aktiveve t\u00eb transferuara t\u00eb biznesit minus vler\u00ebn e tyre p\u00ebr q\u00ebllime tatimore, n\u00eb momentin e daljes s\u00eb aktiveve t\u00eb biznesit.<\/li><\/ol>\n\n\n\n<h1 class=\"wp-block-heading\">48.Shpenzimet e Zbritshme<\/h1>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr &nbsp;q\u00ebllime &nbsp;t\u00eb &nbsp;llogaritjes &nbsp;s\u00eb &nbsp;tatimit &nbsp;mbi &nbsp;fitimin &nbsp;korporativ, &nbsp;shpenzimet &nbsp;e &nbsp;biznesit, konsiderohen t\u00eb zbritshme nga t\u00eb ardhurat, nese plot\u00ebsojn\u00eb kushtet e m\u00ebposhtme:<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>Nuk jan\u00eb subjekt i kufizimeve t\u00eb parashikuara n\u00eb nenin 50 t\u00eb k\u00ebtij ligji;<\/li><li>Jan\u00eb shpenzime reale t\u00eb kryera n\u00eb interes t\u00eb drejtp\u00ebrdrejt\u00eb t\u00eb veprimtaris\u00eb ekonomike;<\/li><li>Jan\u00eb shpenzime t\u00eb lidhura me drejtimin e nevojsh\u00ebm dhe normal t\u00eb veprimtaris\u00eb s\u00eb tatimpaguesit;<\/li><li>Jan\u00eb shpenzime t\u00eb kryera me q\u00ebllim realizimin dhe garantimin e fitimit, ruajtjen e aktiveve dhe kapitalit si burim p\u00ebr gjenerimin e t\u00eb ardhurave, apo shpenzime p\u00ebr t\u00eb siguruar n\u00eb koh\u00ebn e duhur riformimin apo z\u00ebvend\u00ebsimin e kapitalit, si shpenzimet e amortizimit;<\/li><li>T\u00eb jen\u00eb p\u00ebrballuar apo q\u00eb do p\u00ebrballohen nga aktivet e tatimpaguesit;<\/li><li>T\u00eb jen\u00eb pasqyruar n\u00eb kontabilitetin e tatimpaguesit;<\/li><li>T\u00eb provohen\u00a0 nga tatimpaguesit me dokumentacionin\u00a0 e nevojsh\u00ebm ligjor:<ul><li>Fatur\u00eb elektronike, sipas p\u00ebrcaktimeve n\u00eb legjislacionin tatimor p\u00ebr fiskalizimin, p\u00ebr TVSH-n\u00eb dhe procedurat tatimore, n\u00eb lidhje me transaksionet biznes me biznes.<\/li><li>Dokument i njohur ligjor p\u00ebr rastet kur b\u00ebhen pagesa n\u00eb form\u00ebn e tarifave t\u00eb sh\u00ebrbimit n\u00eb interes t\u00eb biznesit, p\u00ebr ente publike apo organizma t\u00eb tjet\u00eb juridik\u00eb t\u00eb njohur nga Republika e Shqip\u00ebris\u00eb.<\/li><\/ul><\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" start=\"8\"><li>Nj\u00eb shpenzim i konsideruar nga tatimpaguesi si i zbritsh\u00ebm, pretendohet si i till\u00eb nisur nga fakti se \u00ebsht\u00eb i pasqyruar n\u00eb nj\u00eb fatur\u00eb t\u00eb rregullt elektronike nga pikpamja formale, nuk con automatikisht n\u00eb kosiderimin e tij si i zbritsh\u00ebm, pasi, shpenzimi duhet t\u00eb jet\u00eb transaksion real i kryer dhe q\u00eb p\u00ebrfaq\u00ebson nj\u00eb furnizim real malli apo sh\u00ebrbimi, pra nuk \u00ebsht\u00eb nj\u00eb transaksion fiktiv p\u00ebr t\u00eb cilin \u00ebsht\u00eb l\u00ebshuar nj\u00eb fatur\u00eb elektronike.<\/li><\/ol>\n\n\n\n<h1 class=\"wp-block-heading\">49.Shpenzime t\u00eb Zbritshme p\u00ebr Tok\u00ebn q\u00eb Shk\u00ebmbehet p\u00ebr Nd\u00ebrtim<\/h1>\n\n\n\n<ol class=\"wp-block-list\"><li>P\u00ebr sektorin e nd\u00ebrtimit, metodologjia p\u00ebr njohjen e t\u00eb ardhurave nga shitja dhe shpenzimeve t\u00eb veprimtaris\u00eb, si dhe konsiderimi i pjes\u00ebs p\u00ebrfituese t\u00eb pronar\u00ebve t\u00eb truallit dhe vet\u00eb kostove t\u00eb truallit, jan\u00eb p\u00ebrcaktuar me Vendim t\u00eb K\u00ebshillit t\u00eb Ministrave.<\/li><li>Sip\u00ebrmarrjet q\u00eb operojn\u00eb n\u00eb nd\u00ebrtimin dhe\/ose shitjen e nd\u00ebrtesave p\u00ebr q\u00ebllime strehimi, veprimtari prodhuese, tregtare ose veprimtari t\u00eb sh\u00ebrbimit, pasqyrojn\u00eb si t\u00eb ardhura: t\u00eb ardhurat nga veprimaria e sip\u00ebrmarrjes, n\u00ebse jan\u00eb vet\u00ebm sip\u00ebrmarr\u00ebs n\u00eb nd\u00ebrtim, t\u00eb ardhurat nga shitja, apo dh\u00ebnia me qera e objekteve n\u00ebse jan\u00eb nj\u00ebkoh\u00ebsisht nd\u00ebertues dhe posedues t\u00eb objekteve t\u00eb nd\u00ebrtimit. P\u00ebr p\u00ebrcaktimin e t\u00eb ardhurave nga procesi i nd\u00ebrtimit dhe nga shitja, merren n\u00eb konsiderat\u00eb:<ul><li>kostot dhe fitimi i deklaruar n\u00eb situacionet e punimeve p\u00ebr sip\u00ebrmarr\u00ebsit;<\/li><li>kontratat e shitjes s\u00eb pasurive t\u00eb paluajtshme dhe cmimet e reflektuara n\u00eb to;<\/li><li>t\u00eb dh\u00ebna t\u00eb deklaruara nga agjencit\u00eb imobilare, kompanit\u00eb nd\u00ebrtuese apo investuese n\u00eb lidhje me cmimet e shitjes s\u00eb produkteve t\u00eb nd\u00ebrtimit;<\/li><li>cmimet \u00a0referuese \u00a0n\u00eb \u00a0fuqi \u00a0p\u00ebr \u00a0m2 \u00a0t\u00eb \u00a0produktit \u00a0t\u00eb \u00a0nd\u00ebrtimit \u00a0sipas \u00a0destinacionit \u00a0t\u00eb p\u00ebrdorimit dhe sipas akteve n\u00ebnligjore n\u00eb fuqi;cmimet referuese t\u00eb qeradh\u00ebnies sipas akteve n\u00ebnligjore n\u00eb fuqi.<\/li><\/ul><\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" start=\"2\"><li>Shpenzimet n\u00eb sektorin e nd\u00ebrtimit p\u00ebrfshijn\u00eb shpenzimet e situacionuara t\u00eb pro\u00e7esit t\u00eb nd\u00ebrtimit, si dhe shpenzimet e tjera t\u00eb zbritshme q\u00eb b\u00ebhen gjat\u00eb fazave t\u00eb projektimit, zbatimit dhe shitjes s\u00eb produktit t\u00eb nd\u00ebrtimit.<\/li><\/ol>\n\n\n\n<h1 class=\"wp-block-heading\">50.Shpenzimet jo t\u00eb Zbritshme dhe kufizimi i Zbritjes<\/h1>\n\n\n\n<ol class=\"wp-block-list\"><li>Shpenzimet e biznesit t\u00eb listuara n\u00eb nenin 50 t\u00eb ligjit nuk zbriten nga fitimi i tatuesh\u00ebm:<ul><li>Kostot e blerjes, kostot e p\u00ebrmir\u00ebsimit dhe shpenzime t\u00eb tjera t\u00eb b\u00ebra n\u00eb funksion t\u00eb p\u00ebrmir\u00ebsimit t\u00eb tok\u00ebs, truallit apo shesheve t\u00eb nd\u00ebrtimit nuk jan\u00eb shpenzime t\u00eb zbritshme t\u00eb biznesit. K\u00ebto kosto nuk jan\u00eb t\u00eb zbritshme nga t\u00eb ardhurat, qoft\u00eb si kosto t\u00eb vitit kur ndodhin, qoft\u00eb si kosto t\u00eb amortizueshme p\u00ebr disa periudha;<\/li><li>Kostot e blerjes, p\u00ebrmir\u00ebsimit, rinovimit dhe rikonstruksionit t\u00eb aktiveve t\u00eb amortizueshme. Kosto t\u00eb tilla p\u00ebrfshijn\u00eb shpenzimet q\u00eb kryhen brenda nj\u00eb viti dhe q\u00eb kan\u00eb p\u00ebr q\u00ebllim p\u00ebrmir\u00ebsimin e kapacitetit p\u00ebrfitues t\u00eb ardhsh\u00ebm t\u00eb aktiveve dhe kur kosto t\u00eb tilla kalojn\u00eb 15 % t\u00eb vler\u00ebs s\u00eb mbetur t\u00eb aktivit (vler\u00eb fillestare minus amortizim i akumuluar). N\u00ebse k\u00ebto kosto t\u00eb kryera brenda nj\u00eb viti, nuk tejkalojn\u00eb 15 % t\u00eb vler\u00ebs s\u00eb mbetur t\u00eb aktivit, konsiderohen shpenzime korrente t\u00eb periudh\u00ebs;<\/li><li>Amortizimi i aktiveve afatgjata shp\u00ebrndahet si shpenzim i periudhave vjetore, bazuar n\u00eb normat e amortizimit, vitet dhe rregullat e tjera t\u00eb nenit 51 t\u00eb Ligjit. Asnj\u00eb aktiv afatgjat\u00eb nuk konsiderohet shpenzim i menjehershem i zbritsh\u00ebm n\u00eb vitin e blerjes apo krijimit, p\u00ebrvecse kur n\u00eb Ligj p\u00ebrcaktohet ndryshe;<\/li><li>Zmadhimi i kapitalit themeltar t\u00eb shoq\u00ebris\u00eb apo kapitalit kontribues n\u00eb nj\u00eb partneritet prek llogarit\u00eb e bilancit duke reflektuar rritjen e aseteve n\u00eb aktiv dhe t\u00eb kapitalit\/kontributit n\u00eb pasiv dhe nuk prek llogarit\u00eb e shpenzimeve;<\/li><li>Dividend\u00ebt e llogaritur\/shp\u00ebrndar\u00eb p\u00ebr aksioner\u00ebt ose ortak\u00ebt, si dhe dividend\u00ebt e entiteteve t\u00eb tjera sipas Ligjit, sepse jan\u00eb element\u00eb q\u00eb llogariten pasi jan\u00eb deklaruar t\u00eb ardhurat, shpenzimet, fitimi dhe tatimi mbi fitimin korporativ;<\/li><li>Interesat e paguara nga tatimpaguesi, t\u00eb cilat tejkalojn\u00eb norm\u00ebn mesatare t\u00eb interesit 12 mujor t\u00eb kredis\u00eb vjetore t\u00eb interesit t\u00eb tregut t\u00eb vendosur nga bankat komerciale, si\u00e7 publikohet zyrtarisht nga Banka e Shqip\u00ebris\u00eb. Nga ky rregull p\u00ebrjashtohen interesat e paguara p\u00ebr kredit\u00eb e dh\u00ebna nga institucionet e mikrokredis\u00eb, t\u00eb cilat konsiderohet totalisht t\u00eb zbritshme. N\u00eb institucionet e Mikrokredis\u00eb b\u00ebjn\u00eb pjes\u00eb &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<\/li><li>D\u00ebnimet administrative p\u00ebrfshir\u00eb gjobat, kamatvonesat apo d\u00ebnimet e tjera q\u00eb tatimpaguesi i paguan nj\u00eb autoriteti p\u00ebr shkelje t\u00eb legjislacionit t\u00eb fush\u00ebs, si dhe kushtet penale apo d\u00ebnimet q\u00eb nj\u00eb tatimpagues paguan apo duhet t\u00eb paguaj\u00eb p\u00ebr mosp\u00ebrmbushje t\u00eb detyrimeve kontraktuale me tatimpagues t\u00eb tjer\u00eb;<\/li><li>Krijimi i rezervave dhe fondeve t\u00eb tjer\u00eb speciale, si dhe krijimi apo rritja e provigjioneve. Rezervat ligjore dhe rezervat e tjera krijohen nga fitimi pas tatimit. Provigjonet p\u00ebr rreziqe q\u00eb mund t\u00eb krijoj\u00eb tatimpaguesi nuk alokohen n\u00eb shpenzimet e zbritshme, dhe n\u00eb rastet kur tatimpaguesi i ka pasqyruar ato si shpenzime jo t\u00eb zbritshme, i rimerr ato, t\u00eb ardhurat nga rimarrja nuk pasqyrohen si t\u00eb ardhura t\u00eb tatueshme. P\u00ebrjashtohen nga rregulli i m\u00ebsip\u00ebrm rastet e parashikuara n\u00eb Ligj q\u00eb lidhen me veprimtarit\u00eb e sigurimit dhe risigurimit, si dhe me veprimtarit\u00eb e institucioneve bankare apo institucioneve t\u00eb tjera financiare;<\/li><li>Tatimi mbi fitimin korporativ, TVSH-ja e kreditueshme, si dhe akciza e llogaritur nga subjektet q\u00eb llogarisin akciz\u00eb;<ul><li>N\u00eb rastet kur tatimpaguesit jan\u00eb subjekt i TVSH-s\u00eb dhe kan\u00eb t\u00eb drejt\u00eb t\u00eb kreditojn\u00eb TVSH-n\u00eb e paguar n\u00eb blerjen e mallrave \u00a0dhe sh\u00ebrbimeve, \u00a0TVSH-ja e paguar nuk \u00ebsht\u00eb pjes\u00eb e kostot s\u00eb mallrave dhe sh\u00ebrbimeve t\u00eb blera dhe nuk pasqyrohet si shpenzim. N\u00ebse tatimpaguesi nuk g\u00ebzon t\u00eb drejt\u00ebn e kredititit t\u00eb TVSH-s\u00eb t\u00eb paguar n\u00eb blerjen e mallrave dhe sh\u00ebrbimeve, vlera e mallit apo sh\u00ebrbimit t\u00eb bler\u00eb, p\u00ebrfshir\u00eb TVSH-n\u00eb konsiderohet shpenzim i zbritsh\u00ebm.<\/li><li>Tatimpaguesit q\u00eb prodhojn\u00eb mallra t\u00eb tatueshme me akciz\u00eb si prodhuesit e karburanteve, pijeve alkoolike, birr\u00ebs etj, akciz\u00ebn e llogaritur nuk e kan\u00eb pjes\u00eb t\u00eb kostos s\u00eb mallit t\u00eb shitur dhe nuk e pasqyrojn\u00eb si shpenzim. Tatimpaguesit q\u00eb importojn\u00eb mallra t\u00eb tatueshme me akciz\u00eb, akciz\u00ebn e paguar n\u00eb import p\u00ebr mallrat e importuara, e kan\u00eb pjes\u00eb t\u00eb kostos s\u00eb mallit t\u00eb bler\u00eb, kosto t\u00eb cil\u00ebn e transferojn\u00eb n\u00eb cmimin e mallrave p\u00ebr shitje. Cdo tatimpagues tjet\u00ebr, i cili, p\u00ebr nevoja t\u00eb biznesit blen mallra me akciz\u00eb, t\u00eb llogaritur nga prodhuesi vendas apo t\u00eb paguar n\u00eb import, kosto e mallit t\u00eb bler\u00eb, p\u00ebrfshir\u00eb akciz\u00ebn si pjes\u00eb t\u00eb tij, \u00ebsht\u00eb shpenzim i zbritsh\u00ebm.<\/li><li>N\u00eb rastet kur nj\u00eb tatimpagues, n\u00eb rolin e agjentit tatimor, mban tatimin n\u00eb burim p\u00ebr p\u00ebrfituesin e t\u00eb ardhurave q\u00eb ka furnizuar sh\u00ebrbimin, konsideron shpenzim t\u00eb zbritsh\u00ebm shum\u00ebn bruto t\u00eb fatur\u00ebs s\u00eb paguar, nd\u00ebrkoh\u00eb q\u00eb tatimi i mbajtur p\u00ebr furnizuesin e sh\u00ebrbimit nuk \u00ebsht\u00eb shpenzim i zbritsh\u00ebm.<\/li><\/ul><\/li><li>Shpenzimet p\u00ebr pritje-p\u00ebrcjellje q\u00eb tejkalojn\u00eb kufirin 0,3 p\u00ebr qind t\u00eb t\u00eb ardhurave vjetore p\u00ebr t\u00eb gjith\u00eb tatimpaguesit;<\/li><\/ul><\/li><\/ol>\n\n\n\n<p>Shpenzimet q\u00eb tejkalojn\u00eb kufirin 3 % &nbsp;t\u00eb shpenzimeve gjithsej t\u00eb dokumentuara, t\u00eb kryera p\u00ebr pjes\u00ebmarrje, prezantim n\u00eb panaire apo ekspozita jasht\u00eb vendit, p\u00ebr tatimpaguesit eksportues,<\/p>\n\n\n\n<p>p\u00ebrjashtuar prodhuesit me material porosit\u00ebsi, t\u00eb cil\u00ebt n\u00eb 3 vitet e fundit kan\u00eb realizuar mbi 70 p\u00ebr qind t\u00eb t\u00eb ardhurave nga eksporti.<\/p>\n\n\n\n<p>N\u00eb shpenzimet e p\u00ebrfaqesimit p\u00ebrfshihen shpenzime t\u00eb dokumentuara me karakter t\u00eb p\u00ebrgjithsh\u00ebm q\u00eb nj\u00eb shoq\u00ebri b\u00ebn p\u00ebr prezantimin e produkteve apo sh\u00ebrbimeve t\u00eb saj n\u00eb marredh\u00ebniet me partner\u00ebt e biznesit apo klient\u00ebt, jasht\u00eb apo brenda vendit, t\u00eb tilla si shpenzimet p\u00ebr organizimin e takimeve t\u00eb biznesit, pjes\u00ebmarrjen n\u00eb panaire, prezantimin e projekteve apo produkteve t\u00eb reja, perurimin e investimeve t\u00eb kryera etj t\u00eb k\u00ebsaj natyre.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Shpenzimet e kryera si konsum personal nga aksioner\u00ebt, ortak\u00ebt, administrator\u00ebt dhe familjar\u00ebt e tyre. Shpenzime t\u00eb tilla personale nuk p\u00ebrballohen nga mjetet dhe aktivet e tjera t\u00eb tatimpaguesit. Shembuj: ushqimi, akomodimi, karburanti, udh\u00ebtimet private, pagesa qeraje, pagesa blerje shtepie, pagesa arg\u00ebtimi, pagesa p\u00ebr kujdes sh\u00ebndetsor apo estetik, pagesa pajtimi telefonik privat e t\u00eb tjera t\u00eb k\u00ebsaj natyre, pagesa p\u00ebr defrim, pagesa p\u00ebr akomodim, qera apo shpenzime t\u00eb tjera t\u00eb punonj\u00ebsve jo pjes\u00eb e list\u00ebpages\u00ebs s\u00eb tatimpguesit, pavar\u00ebsisht termave t\u00eb kontrat\u00ebs me furnizuesin e mallrave apo sherbimeve ku jan\u00eb t\u00eb pun\u00ebsuar k\u00ebta punonj\u00ebs, si dhe cdo pages\u00eb apo shpenzim tjet\u00ebr q\u00eb ka natyr\u00eb konsumi personal dhe q\u00eb nuk \u00ebsht\u00eb shpenzim i lidhur dhe q\u00eb ndikon n\u00eb rritjen apo ruajtien e t\u00eb ardhurave dhe fitimit t\u00eb tatimpaguesit;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Shpenzimet t\u00eb cilat tejkalojn\u00eb kufijt\u00eb e p\u00ebrcaktuar me ligj apo me akte n\u00ebnligjore;<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Kufizimi i dietave. P\u00ebrfitimet e punonj\u00ebsve t\u00eb cil\u00ebt, p\u00ebr nevoja pune t\u00eb tatimpaguesi, d\u00ebrgohen me sh\u00ebrbim jasht\u00eb vendit efektiv t\u00eb pun\u00ebs kufizohen n\u00eb:<ol><li>Akomodimi brenda vendi, deri 6.000 lek\u00eb dita<\/li><\/ol><ol><li>Akomodimi jasht\u00eb vendit, deri 150 euro dita<\/li><\/ol><ol><li>Pagesa e diet\u00ebs p\u00ebr ushqim p\u00ebr sh\u00ebrbimet brenda vendit, deri 4.000 lek\u00eb dita dhe 2.000 lek\u00eb pjesa jo e plot\u00eb e dit\u00ebs<\/li><\/ol><ol><li>Pagesa e diet\u00ebs per ushqim p\u00ebr sh\u00ebrbimet jasht\u00eb vendit, deri 80 euro dita dhe 40 europjesa jo e plot\u00eb e dit\u00ebs<\/li><\/ol><ol><li>Pagesa &nbsp;per &nbsp;udh\u00ebtim &nbsp;brenda &nbsp;vendi, &nbsp;jo &nbsp;m\u00eb &nbsp;tep\u00ebr &nbsp;se &nbsp;\u00e7mimi &nbsp;i &nbsp;biletave &nbsp;t\u00eb miratuara p\u00ebr transportin publik<\/li><\/ol><ol><li>Pagesa per udh\u00ebtim jasht\u00eb vendit, paraqitet fatura dhe pagesa e bilet\u00ebs s\u00eb transportit ajror, detar, hekurudhor apo automobilistik<\/li><\/ol><\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Dhuratat dhe donacionet q\u00eb mund t\u00eb b\u00ebj\u00eb tatimpaguesi, me p\u00ebrjashtim t\u00eb dhuratave n\u00eb form\u00eb simbolike, por brenda kufijve t\u00eb lejuar n\u00eb paragrafin \u201cj\u201d t\u00eb nenit 50 t\u00eb Ligjit;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Faturat e shpenzimeve p\u00ebr sh\u00ebrbime teknike, konsulence dhe t\u00eb menaxhimit t\u00eb faturuara nga jo-rezident\u00eb, n\u00eb qoft\u00eb se k\u00ebto fatura nuk paguhen nga tatimpaguesi dhe tatimi i mbajtur n\u00eb burim nuk transferohet n\u00eb llogarin\u00eb e t\u00eb ardhurave t\u00eb buxhetit t\u00eb shtetit brenda afatit t\u00eb dor\u00ebzimit t\u00eb deklarat\u00ebs tatimore vjetore. N\u00eb rast se shpenzime t\u00eb tilla paguhen m\u00eb von\u00eb, ato jan\u00eb t\u00eb zbritshme n\u00eb vitin tatimor kur ato paguhen, por jo kur paguhen m\u00eb von\u00eb se muaji dhjetor i vitit pasardh\u00ebs t\u00eb vitit t\u00eb l\u00ebshimit t\u00eb fatur\u00ebs;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>shpenzimet p\u00ebr pagat, shp\u00ebrblimet dhe forma t\u00eb tjera t\u00eb t\u00eb ardhurave personale q\u00eb kan\u00eb t\u00eb b\u00ebjn\u00eb me marr\u00ebdh\u00ebniet e pun\u00ebs, t\u00eb paguara t\u00eb pun\u00ebsuarve, duke p\u00ebrfshir\u00eb administrator\u00ebt dhe q\u00eb nuk jan\u00eb b\u00ebr\u00eb n\u00ebp\u00ebrmjet sistemit bankar;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Shpenzimet q\u00eb lidhen me shumat e paguara n\u00eb CASH, dhe q\u00eb tejkalojn\u00eb kufijt\u00eb e p\u00ebrcaktuar nga dispozitat e ligjit \u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Shpenzimet e sigurimit t\u00eb jet\u00ebs dhe sh\u00ebndetit t\u00eb punonj\u00ebsve t\u00eb tatimpaguesit q\u00eb tejkalojn\u00eb 5% t\u00eb pagave bruto t\u00eb tyre p\u00ebr vitin tatimor. Shpenzime t\u00eb tilla brenda kufirit t\u00eb lejuar dokumentohen me kontrat\u00ebn nd\u00ebrmjet tatimpaguesit dhe kompanis\u00eb s\u00eb sigurimeve, si dhe me policat e sigurimit p\u00ebr cdo punonj\u00ebs;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Shpenzimet p\u00ebr financimin n\u00ebp\u00ebrmjet bursave t\u00eb studimeve brenda dhe jasht\u00eb vendit, dhe q\u00eb jepen p\u00ebr nx\u00ebn\u00ebsit dhe student\u00ebt me kushtin q\u00eb p\u00ebrfituesit e k\u00ebtyre bursave t\u00eb mos jen\u00eb familjar\u00eb apo persona t\u00eb lidhur me aksioner\u00ebt, ortak\u00ebt, administrator\u00ebt dhe drejtuesit e tjer\u00eb t\u00eb kompanis\u00eb;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Shpenzimet p\u00ebr kontributet e b\u00ebra nga pun\u00ebdh\u00ebn\u00ebsi n\u00eb em\u00ebr t\u00eb punonj\u00ebsve t\u00eb tij n\u00eb nj\u00eb plan pensioni privat, q\u00eb tejkalojn\u00eb kufizimet e paragrafit 5 t\u00eb nenit 20 t\u00eb Ligjit. Shpenzime t\u00eb tilla brenda kufurit t\u00eb lejuar dokumentohen me kontrat\u00ebn nd\u00ebrmjet tatimpaguesit dhe Fondit Privat t\u00eb Pensioneve, si dhe me pagesat e b\u00ebra p\u00ebr cdo punonj\u00ebs n\u00eb baz\u00eb t\u00eb skem\u00ebs;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Shpenzimet t\u00eb cilat jan\u00eb t\u00eb lidhura me gjenerimin e t\u00eb ardhurave, por t\u00eb cilat nuk jan\u00eb p\u00ebrfshir\u00eb n\u00eb fitimin e tatuesh\u00ebm t\u00eb k\u00ebtij viti. Shpenzime t\u00eb tilla duhet t\u00eb konsiderohen si shpenzime t\u00eb parapaguara dhe do alokohen n\u00eb pasqyr\u00ebn e t\u00eb ardhurave dhe shpenzimeve n\u00eb at\u00eb periudh\u00eb kur jan\u00eb deklaruar t\u00eb ardhurat e gjeneruara si rezultat i k\u00ebtyre shpenzimeve;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Mitdh\u00ebniet dhe ryshfetet t\u00eb cilat mund t\u00eb jen\u00eb pasqyruar n\u00eb dokumentacionin e tatimpaguesit, pavar\u00ebsisht adresimit sipas Kodit Penal;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Shpenzimet e kryera p\u00ebr veprimtari sponsorizuese q\u00eb tejkalojn\u00eb kufijt\u00eb e m\u00ebposht\u00ebm:<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" type=\"i\"><li>deri n\u00eb mas\u00ebn 5 p\u00ebr qind t\u00eb fitimit para tatimit p\u00ebr botuesit e shtypit dhe botimet e veprave letrare, shkencore, enciklopedike, si dhe p\u00ebr veprimtarit\u00eb kulturore apo artistike.<ol><li>deri n\u00eb mas\u00ebn 5 p\u00ebr qind t\u00eb fitimit para tatimit p\u00ebr veprimtarit\u00eb sportive. Shumat e sponsorizuara, brenda kufirit t\u00eb m\u00ebsip\u00ebrm p\u00ebr veprimtarit\u00eb e ekipeve sportive, pjes\u00eb t\u00eb federatave sportive t\u00eb njohura nga legjislacioni n\u00eb fuqi i fush\u00ebs, p\u00ebr efekt t\u00eb p\u00ebrllogaritjes s\u00eb tatimit mbi fitimin e periudh\u00ebs tatimore, jan\u00eb t\u00eb zbritshme sa trefishi i vler\u00ebs s\u00eb shum\u00ebs s\u00eb sponsorizuar. Mbartja e tyre n\u00eb periudhat tatimore t\u00eb ardhshme nuk lejohet. Kjo zbritje lejohet pas l\u00ebshimit t\u00eb \u201cAutorizimit t\u00eb sponsorizimit\u201d nga Drejtori i P\u00ebrgjithsh\u00ebm i Tatimeve. Paragrafi \u201cii\u201d zbatohet vet\u00ebm p\u00ebr entitetet sponsorizuese, t\u00eb cil\u00ebt realizojn\u00eb fitim vjetor t\u00eb tatuesh\u00ebm mbi 100 milion\u00eb lek\u00eb.<\/li><\/ol><ol><li>deri n\u00eb mas\u00ebn 3 p\u00ebr qind t\u00eb fitimit para tatimit p\u00ebr sponsorizimet e veprimtarive t\u00eb tjera q\u00eb nuk p\u00ebrfshihen n\u00eb paragrafet \u201ci\u201d dhe \u201cii\u201d m\u00eb sip\u00ebr.<\/li><\/ol><\/li><\/ol>\n\n\n\n<p>P\u00ebr tatimpaguesit, t\u00eb cil\u00ebt realizojn\u00eb fitim vjetor t\u00eb tatuesh\u00ebm mbi 100 milion\u00eb lek\u00eb, shumat e sponsorizuara p\u00ebr veprimtarit\u00eb e ekipeve sportive, pjes\u00eb t\u00eb federatave sportive, t\u00eb njohura nga legjislacioni n\u00eb fuqi i fush\u00ebs, t\u00eb cilat jan\u00eb brenda kufirit 5 % t\u00eb fitimit para tatimit p\u00ebr efekt t\u00eb p\u00ebrllogaritjes s\u00eb tatimit mbi fitimin e periudh\u00ebs tatimore, k\u00ebto sponsorizime jan\u00eb t\u00eb zbritshme sa trefishi i vler\u00ebs s\u00eb shum\u00ebs s\u00eb sponsorizuar. Mbartja e tyre n\u00eb periudhat tatimore t\u00eb ardhshme nuk lejohet.<\/p>\n\n\n\n<p><em>Shembull<\/em><\/p>\n\n\n\n<p><em>Nj\u00eb tatimpagues ka rezultuar me fitim t\u00eb tatuesh\u00ebm para tatimit 1.000.000.000 lek\u00eb. <\/em><em>Shpenzimet<\/em><em> <\/em><em>e sponsorizimit p\u00ebr at\u00eb vit financiar jan\u00eb 40.000.000 lek\u00eb, pra 4 % t\u00eb fitimit para tatimit e cila \u00ebsht\u00eb m\u00eb pak se norma e lejuar e sponsorizimit prej 5 % e fitimit para tatimit. P\u00ebr llogaritjen e tatimit mbi fitimin, shuma e sponsorizuar 40.000.000 lek\u00eb do t\u00eb njihet si shpenzim i zbritsh\u00ebm sa trefishi i saj, pra 120.000.000 lek\u00eb. Tatim mbi fitimin korporativ i llogaritur p\u00ebr t\u2019u paguar \u00ebsht\u00eb 132.000.000 lek\u00eb (1.000.000.000-120.000.000 leke)*15%.<\/em><\/p>\n\n\n\n<p>P\u00ebr t\u00eb p\u00ebrfituar njohjen &nbsp;si&nbsp; shpenzime &nbsp;t\u00eb &nbsp;zbritshme sa trefishi&nbsp; i&nbsp; shum\u00ebs&nbsp; s\u00eb &nbsp;sponsorizuar, tatimpaguesi duhet t\u00eb disponoj\u00eb \u201cAutorizimin e sponsorizimit\u201d t\u00eb l\u00ebshuar nga Drejtori i P\u00ebrgjithsh\u00ebm i Tatimeve. P\u00ebr l\u00ebshimin e autorizimit nga Drejtori i P\u00ebrgjithsh\u00ebm i Tatimeve zbatohet procedura e m\u00ebposhtme:<\/p>\n\n\n\n<p>Autorizimi i Sponsorizimit jepet p\u00ebr sponsorizimet q\u00eb kryhen p\u00ebr veprimtarit\u00eb e ekipeve sportive, pjes\u00eb t\u00eb federatave sportive t\u00eb njohura nga legjislacioni n\u00eb fuqi i fush\u00ebs dhe cdo ekip sportiv duhet t\u00eb v\u00ebrtetoj\u00eb se \u00ebsht\u00eb pjes\u00eb e federatave sportive t\u00eb njohura sipas legjislacionit n\u00eb fuqi \u201cP\u00ebr sportin, n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb mund t\u00eb jet\u00eb subjekt i nj\u00eb sponsorizimi t\u00eb till\u00eb nga tatimpaguesit.<\/p>\n\n\n\n<p>Dokumentacioni &nbsp;q\u00eb &nbsp;paraqet &nbsp;tatimpaguesi &nbsp;sponsorizues &nbsp;n\u00eb &nbsp;Drejtorin\u00eb &nbsp;e &nbsp;P\u00ebrgjithshme &nbsp;t\u00eb Tatimeve p\u00ebr tu pajisur me Autorizimin e sponsorizimit p\u00ebrmban:<\/p>\n\n\n\n<p>P\u00ebr p\u00ebrfituesin e sponsorizimit duhet t\u00eb ofrohet dokumentacion q\u00eb verteton se:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>ai merr pjes\u00eb ose ka t\u00eb drejt\u00eb t\u00eb konkurroj\u00eb n\u00eb nivel amator ose profesionist sipas p\u00ebrcaktimit n\u00eb ligjin nr. 79\/2017 dat\u00eb 27.04.2017 \u201cP\u00ebr sportin\u201d dhe q\u00eb \u00ebsht\u00eb pjes\u00eb e federative sportive;<\/li><li>ushtron veprimtarin\u00eb sipas legjislacionit n\u00eb fuqi p\u00ebr sportet, prej t\u00eb pakt\u00ebn 1 viti;<\/li><li>nuk ka detyrime tatimore t\u00eb papaguara;<\/li><li>nuk ka qen\u00eb i d\u00ebnuar me vendim gjyq\u00ebsor t\u00eb form\u00ebs s\u00eb prer\u00eb p\u00ebr vepra penale n\u00eb fush\u00ebn e evazionit fiskal, mospagimit t\u00eb detyrimeve tatimore apo falsifikimit t\u00eb dokumenteve;<\/li><li>ka p\u00ebrmbushur t\u00eb gjitha detyrimet q\u00eb rrjedhin nga legjislacioni p\u00ebr sigurimet shoq\u00ebrore dhe sh\u00ebndet\u00ebsore;<\/li><li>nuk \u00ebsht\u00eb objekt i procedurave t\u00eb falimentimit dhe\/ose likuidimit apo ndonj\u00eb procedure tjet\u00ebr t\u00eb ngjashme;<\/li><li>nuk \u00ebsht\u00eb pezulluar me vendim gjykate. P\u00ebr tatimpaguesin sponsorizues paraqitet:<\/li><li>nj\u00eb deklarat\u00eb n\u00eb t\u00eb cil\u00ebn angazhohet t\u00eb jap\u00eb sponsorizim p\u00ebr ekipin sportiv pjes\u00eb e<\/li><\/ul>\n\n\n\n<p>federat\u00ebs sportive q\u00eb k\u00ebrkon mb\u00ebshtetje financiare;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>kontrata e sponsorizmit midis sponsorizuesit dhe p\u00ebrfituesit;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>dokumentacioni bankar ku v\u00ebrtetohet shuma e sponsorizimit t\u00eb transferuar n\u00eb llogarin\u00eb bankare t\u00eb t\u00eb sponsorizuarit;<\/li><\/ul>\n\n\n\n<p>Dokumentacion shtes\u00eb q\u00eb shoq\u00ebron k\u00ebrkes\u00ebn e tatimpaguesit sponsorizues dhe t\u00eb subjektit t\u00eb<\/p>\n\n\n\n<p>sponsorizuar:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Sponsorizuesi dhe i sponsorizuari paraqesin nj\u00eb program mbi zhvillimin e sportit n\u00eb t\u00eb cilin parashikohen: nevojat p\u00ebr sponsorizim, p\u00ebrdorimi i fondeve t\u00eb sponsorizimit gjat\u00eb vitit (duke evidentuar fondet q\u00eb do t\u00eb p\u00ebrdoren p\u00ebr zhvillimin, p\u00ebrmir\u00ebsimin dhe rinovimin e infrastruktur\u00ebs sportive evidentimin e talenteve dhe nevojat p\u00ebr trajnim, mbulimin e shpenzimeve q\u00eb rrjedhin nga organizimi i garave sportive), si dhe p\u00ebrfitimet q\u00eb parashikohen t\u00eb vijn\u00eb nga ky sponsorizim;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Deklarat\u00ebn e t\u00eb sponsorizuarit dhe sponsorizuesit, me an\u00eb t\u00eb s\u00eb cil\u00ebs garantojn\u00eb v\u00ebrtet\u00ebsin\u00eb e t\u00eb dh\u00ebnave t\u00eb dokumenteve dhe deklarimeve t\u00eb paraqitura n\u00eb aplikim;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Autorizimin me shkrim nga sponsorizuesi dhe i sponsorizuari, q\u00eb pranojn\u00eb autoritetin e organit tatimor p\u00ebr t\u00eb kryer t\u00eb gjitha verifikimet dhe kontrollet e nevojshme dhe n\u00eb \u00e7do koh\u00eb me q\u00ebllim garantimin e ligjit dhe t\u00eb rregullave t\u00eb p\u00ebrcaktuara n\u00eb legjislacionin tatimor dhe at\u00eb mbi sponsorizimet;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Vet\u00ebdeklarimet se sponsorizuesi dhe i sponsorizuari nuk jan\u00eb n\u00eb nj\u00eb situat\u00eb apo rrethan\u00eb t\u00eb konfliktit t\u00eb interesit.<\/li><\/ul>\n\n\n\n<p>Dokumentacioni dhe\/ose v\u00ebrtetimet e k\u00ebrkuara m\u00eb sip\u00ebr paraqiten n\u00eb format origjinal ose kopje t\u00eb noterizuara provuese t\u00eb dokumentacionit t\u00eb k\u00ebrkuar.<\/p>\n\n\n\n<p>Dh\u00ebnia e \u201cAutorizimit t\u00eb sponsorizimit\u201d<\/p>\n\n\n\n<p>Drejtori i P\u00ebrgjithsh\u00ebm i Tatimeve shqyrton dokumentacionin e paraqitur brenda 30 dit\u00ebve nga paraqitja e t\u00eb dh\u00ebnave t\u00eb plota t\u00eb k\u00ebrkuara. Pas shqyrtimit t\u00eb dokumentacionit ai vendos miratimin apo refuzimin e Autorizimit t\u00eb sponsorizimit\u201d.<\/p>\n\n\n\n<p>Aplikimi p\u00ebr marrjen e \u201cAutorizimit t\u00eb sponsorizimit\u201d refuzohet n\u00ebse:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>V\u00ebrtetohet se aplikuesit nuk plot\u00ebsojn\u00eb t\u00eb gjith\u00eb k\u00ebrkesat sipas procedur\u00ebs s\u00eb p\u00ebrcaktuar n\u00eb k\u00ebt\u00eb Udh\u00ebzim; ose<\/li><li>Nga verifikimet dhe kontrollet t\u00eb cilat mund t\u00eb kryhen n\u00eb \u00e7do koh\u00eb tek sponsorizuesi dhe i sponsorizuari, v\u00ebrtetohet se pal\u00ebt kan\u00eb paraqitur informacione, t\u00eb dh\u00ebna apo dokumentacione t\u00eb pav\u00ebrteta apo t\u00eb deformuara n\u00eb lidhje me k\u00ebrkesat e procedur\u00ebs<\/li><\/ul>\n\n\n\n<p>Njohja si shpenzim i zbritsh\u00ebm zbatohet pas l\u00ebshimit t\u00eb \u201cAutorizimit t\u00eb sponsorizimit\u201d nga Drejtori i P\u00ebrgjithsh\u00ebm i Tatimeve, procedur\u00eb e cila nuk duhet t\u00eb zgjas\u00eb m\u00eb shum\u00eb se 30 dit\u00eb kalendarike nga momenti i aplikimit.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>humbjet, d\u00ebmtimet, firot dhe skarcot gjat\u00eb prodhimit, tranzitimit, magazinimit, tregtimit, tej rregullave t\u00eb p\u00ebrcaktuara n\u00eb akte t\u00eb ve\u00e7anta ligjore dhe n\u00ebnligjore q\u00eb jan\u00eb n\u00eb fuqi.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr mallrat mbi t\u00eb cilat aplikohet akciza, firot, humbjet, d\u00ebmtimet dhe skarcot gjat\u00eb procesit t\u00eb prodhimit, magazinimit, transportit dhe tregtimit, llogariten sipas dispozitave ligjore dhe n\u00ebnligjore t\u00eb legjislacionit ne fuqi&nbsp; per Akcizat;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr industrit\u00eb prodhuese, q\u00eb p\u00ebrdorin l\u00ebnd\u00eb djeg\u00ebse n\u00eb procesin teknologjik, normativat e l\u00ebnd\u00ebve t\u00eb para djeg\u00ebse p\u00ebrcaktohen sipas VKM Nr.612, dat\u00eb 5.9.2012 \u201cP\u00ebr dispozitat zbatuese t\u00ebl igjit\u201cP\u00ebr akcizat\u201d, t\u00eb ndryshuar\u201d;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr duhanin, firot dhe humbjet n\u00eb procesin e p\u00ebrpunim-manipulimit p\u00ebrllogariten sipas dispozitave t\u00eb VKM Nr. 687, dat\u00eb 18.6.2009 \u201cP\u00ebr p\u00ebrcaktimin e nivelit t\u00eb firove t\u00eb lejuara gjat\u00eb procesit t\u00eb p\u00ebrpunim-manipulimit t\u00eb duhanit\u201d;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr humbjet dhe firot n\u00eb procesin e prodhimit, p\u00ebr t\u00eb cilat nuk ka akte t\u00eb ve\u00e7anta ligjore dhe n\u00ebnligjore, sasia dhe vlera e lejuar e tyre do t\u00eb llogariten duke u bazuar n\u00eb t\u00eb dh\u00ebnat e kart\u00ebs apo skem\u00ebs teknologjike t\u00eb procesit t\u00eb prodhimit n\u00eb lidhje me k\u00ebto firo apo d\u00ebmtime;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Me p\u00ebrjashtim t\u00eb mallrave t\u00eb akciz\u00ebs, t\u00eb cilat mbulohen nga VKM Nr. 612, date 5.9.2012 \u201cP\u00ebr dispozitat zbatuese t\u00eb ligjit \u201cP\u00ebr akcizat\u201d, t\u00eb ndryshuar\u201d, p\u00ebr mallrat e tjer\u00eb nuk do t\u00eb njihen firo gjat\u00eb transportit apo magazimit;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr energjin\u00eb elektrike, humbje gjat\u00eb shp\u00ebrndarjes do t\u00eb konsiderohet p\u00ebrqindja e humbjeve e p\u00ebrcaktuar n\u00eb VKM Nr.171, date 25.2.2015 t\u00eb K\u00ebshillit t\u00eb Ministrave \u201cP\u00ebr miratimin e planit t\u00eb rim\u00ebk\u00ebmbjes financiare t\u00eb sektorit t\u00eb energjis\u00eb elektrike\u201d.<\/li><\/ul>\n\n\n\n<p>Tatimpaguesit t\u00eb cil\u00ebt pretendojn\u00eb se kan\u00eb firo apo humbje ligjore n\u00eb procesin e tyre teknologjik, duhet t\u00eb ken\u00eb t\u00eb depozituar n\u00eb Drejtorin\u00eb rajonale Tatimore, t\u00eb dh\u00ebnat dhe dokumentacionin argumentues p\u00ebr:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>kart\u00ebn teknologjike t\u00eb linj\u00ebs, impiantit etj;<\/li><li>p\u00ebrshkrimin e procesit t\u00eb prodhimit;<\/li><li>planimetrin\u00eb e objektit;<\/li><li>normativat e konsumit t\u00eb l\u00ebnd\u00ebs s\u00eb par\u00eb dhe t\u00eb or\u00ebve t\u00eb pun\u00ebs p\u00ebr nj\u00ebsi produkti t\u00eb gatsh\u00ebm (karta teknologjike e prodhimit);<\/li><li>l\u00ebnd\u00ebt e p\u00ebrdorura n\u00eb procesin e prodhimit dhe fazat ku p\u00ebrdoret.<\/li><\/ul>\n\n\n\n<p>N\u00ebse k\u00ebrkohet nga legjislacioni Shqiptar n\u00eb fuqi, kartat teknologjike, duhet t\u00eb jet\u00eb e konfirmuara\/\u00e7ertifikuara nga nj\u00eb institucion i njohur, q\u00eb ka aft\u00ebsin\u00eb teknike t\u00eb konfirmimit t\u00eb kartave teknologjike, si: Agjencia Komb\u00ebtare e Burimeve Natyrore (AKBN), Autoriteti Komb\u00ebtar i Ushqimit (AKU), Instituti i Materialeve t\u00eb Nd\u00ebrtimit, Drejtoria e P\u00ebrgjithshme e Standardeve, Drejtoria e Patentave dhe Markave, Agjencia Komb\u00ebtare e Barnave dhe Pajisjeve Mjek\u00ebsore, Inspektorati Shtet\u00ebror p\u00ebrgjegj\u00ebs, si dhe cdo Institucion tjet\u00ebr q\u00eb mbikqyrr fusha t\u00eb caktuara t\u00eb veprimtaris\u00eb dhe miraton\/mbikqyrr karta t\u00eb ndryshme teknologjike.<\/p>\n\n\n\n<p>Administrata tatimore, n\u00eb kontrollet e thelluara q\u00eb ushtron, analizon kartat apo skemat teknologjike t\u00eb pro\u00e7esit t\u00eb prodhimit, q\u00eb shoq\u00ebrojn\u00eb makinerit\u00eb apo linjat p\u00ebrkat\u00ebse nga prodhuesi i tyre, si dhe kryejn\u00eb verifikimet lidhur me nivelin e humbjeve t\u00eb p\u00ebsuara gjat\u00eb procesit t\u00eb prodhimit\/p\u00ebrpunimit.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u00e7do shpenzim i pretenduar, masa e t\u00eb cilit nuk v\u00ebrtetohet me dokumente nga tatimpaguesi, apo q\u00eb dokumenti nuk p\u00ebrfaq\u00ebson nj\u00eb transaksion real t\u00eb kryer nga ai, sipas parimit q\u00eb p\u00ebrmbajtja prevalon mbi form\u00ebn.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Dokumentacioni q\u00eb justifikon nj\u00eb shpenzim t\u00eb pretenduar t\u00eb zbritsh\u00ebm nga e ardhura, \u00ebsht\u00eb ai i parashikuar n\u00eb legjislacionin \u201cP\u00ebr fiskalizimin\u201d.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Por n\u00eb rastet kur megjith\u00ebse nj\u00eb shpenzim i pretenduar si i zbritsh\u00ebm, justifikohet me fatur\u00eb t\u00eb leshuar nga nj\u00eb shit\u00ebs mallrash apo sh\u00ebrbimesh, ai do konsiderohet shpenzim fiktiv jo i zbritsh\u00ebm n\u00ebse jemi n\u00eb kushtet e m\u00ebposhtme:<ul><li>Tatimpaguesi shit\u00ebs nuk ushtron veprimtari ekonomike me mallra dhe sh\u00ebrbime t\u00eb cilat jan\u00eb faturuar p\u00ebr bler\u00ebsin;<\/li><\/ul><\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Jemi n\u00eb kushtet e nj\u00eb skeme mashtrimi \u201cCarusel\u201d t\u00eb tregtimit t\u00eb TVSH-s\u00eb n\u00ebp\u00ebrmjet faturave<\/li><\/ul>\n\n\n\n<h1 class=\"wp-block-heading\">51.Amortizimi<\/h1>\n\n\n\n<ol class=\"wp-block-list\"><li>P\u00ebr amortizimin e aktiveve afatgjata t\u00eb Biznesit, p\u00ebrdoret metoda lineare p\u00ebr t\u00eb gjitha grupet.\u00a0 Aktivet afatgjata t\u00eb secilit grup amortizohen individualisht.<\/li><li>Baza mbi t\u00eb cil\u00ebn llogaritet amortizimi p\u00ebr cdo grup, \u00ebsht\u00eb kosto e blerjes ose krijimit t\u00eb aktivit, duke shtuar koston e rikonstruksionit t\u00eb tij gjat\u00eb vitit tatimor. Shpenzimet e rikonstruksionit t\u00eb aktivit n\u00eb nj\u00eb vit, duhet t\u00eb jen\u00eb m\u00eb t\u00eb larta se 20 % e kostos s\u00eb blerjes apo krijimit t\u00eb aktivit, n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb regjistrohen si shtes\u00eb e vler\u00ebs s\u00eb aktivit dhe t\u00eb amortizohen n\u00eb vite. N\u00ebse shpenzime t\u00eb tilla jan\u00eb m\u00eb pak se 20 % e kostos kumulative t\u00eb blerjes apo krijimit t\u00eb aktivit, konsiderohen si shpenzime operacionale t\u00eb vitit tatimor dhe deklarohen si shpenzime t\u00eb zbritshme t\u00eb k\u00ebsaj p\u00ebriudhe.<\/li><li>N\u00ebse nj\u00eb aktiv del jasht\u00eb p\u00ebrdorimit gjat\u00eb nj\u00eb viti tatimor, vlera kontab\u00ebl e mbetur p\u00ebr q\u00ebllime tatimore \u00ebsht\u00eb e zbritshme n\u00eb at\u00eb vit, me kusht q\u00eb t\u00eb ardhurat e mundshme nga nxjerrja jasht\u00eb p\u00ebrdorimit t\u00eb jen\u00eb p\u00ebrfshir\u00eb n\u00eb fitimin e tatuesh\u00ebm. Nxjerrja jasht\u00eb p\u00ebrdorimit n\u00ebnkupton shitjen e tij, qoft\u00eb si aktiv, qoft\u00eb p\u00ebr skrap, apo edhe hedhjen si mbeturin\u00eb n\u00ebse lloji i aktivit \u00ebsht\u00eb i till\u00eb q\u00eb nuk ka asnj\u00eb vler\u00eb p\u00ebrdorimi qoft\u00eb edhe si mbeturin\u00eb apo skrap.<\/li><li>Rivler\u00ebsimet e aktiveve t\u00eb Biznesit, t\u00eb kryera nga ai n\u00eb zbatim t\u00eb Standardeve dhe parimeve t\u00eb Kontabilitetit, apo n\u00eb zbatim t\u00eb ndonj\u00eb ligji n\u00eb fuqi p\u00ebr rivler\u00ebsimin e pasurive t\u00eb paluajtshme, nuk merren n\u00eb konsiderat\u00eb p\u00ebr efekt t\u00eb baz\u00ebs mbi t\u00eb cilin llogaritet amortizimi<\/li><\/ol>\n\n\n\n<h1 class=\"wp-block-heading\">52.Vler\u00ebsimi i Inventarit<\/h1>\n\n\n\n<ol class=\"wp-block-list\"><li>P\u00ebr vker\u00ebsimin e inventar\u00ebve, p\u00ebrfshir\u00eb edhe inventarin n\u00eb proces, tatimpaguesi mund t\u00eb p\u00ebrdor\u00eb cil\u00ebndo nga metodat e vler\u00ebsimit t\u00eb parashikuara nga legjislacioni i kontabilitetit. Por metoda q\u00eb ai p\u00ebrdor p\u00ebr vler\u00ebsimin e tij duhet t\u00eb jet\u00eb e vazhdueshme p\u00ebr jo m\u00eb pak se 5 vjet.<\/li><li>Zhvler\u00ebsimet apo rivler\u00ebsimet e mundshme t\u00eb inventar\u00ebve, aktiveve financiare dhe atyre jomateriale, pas njohjes fillestare t\u00eb tyre sipas rregullave t\u00eb kontabilitetit, nuk njihen p\u00ebr efekt t\u00eb llogaritjes s\u00eb fitimit t\u00eb tatuesh\u00ebm. Ky rregull zbatohet edhe p\u00ebr aktivet financiare dhe aktivet jomateriale.<\/li><\/ol>\n\n\n\n<h1 class=\"wp-block-heading\">53.Zbritjet e Borxhit t\u00eb Keq<\/h1>\n\n\n\n<p>Me p\u00ebrjashtim t\u00eb institucioneve financiare, p\u00ebrfshir\u00eb edhe shoq\u00ebrit\u00eb e sigurimit, n\u00ebse nj\u00eb e ardhur me burim shitjen e mallrave apo sh\u00ebrbimeve, \u00ebsht\u00eb regjistruar n\u00eb kontabilitet si e till\u00eb, por nuk b\u00ebhet i mundur ark\u00ebtimi i parave, tatimpaguesi e trajton si borxh t\u00eb keq sipas p\u00ebrcaktimeve t\u00eb nenit 53 t\u00eb ligjit. \u00a0N\u00ebse debitori \u00ebsht\u00eb pal\u00eb e lidhur sipas p\u00ebrkufizimit n\u00eb k\u00ebt\u00eb ligj, zbritja e borxhit t\u00eb keq nuk lejohet. Zbritja lejohet n\u00ebse tatimpaguesi beson se borxhi nuk do t\u00eb jet\u00eb t\u00ebr\u00ebsisht ose pjes\u00ebrisht i likuiduar, nd\u00ebrkoh\u00eb q\u00eb ai ka nd\u00ebrmarr\u00eb hapat e nevojshme p\u00ebr mbledhjen e borxhit. Tatimpaguesi ka barr\u00ebn e prov\u00ebs q\u00eb t\u00eb bind\u00eb administrat\u00ebn tatimore se ai i ka nd\u00ebrmarr\u00eb hapat e nevojsh\u00ebm p\u00ebr mbledhjen e borxhit, p\u00ebrfshir\u00eb edhe angazhimin me kontrat\u00eb t\u00eb shoq\u00ebrive private t\u00eb mbledhjes s\u00eb borxheve.<\/p>\n\n\n\n<p>Tatimpaguesi e zbret plot\u00ebsisht shum\u00ebn e k\u00ebtij borxhi n\u00ebse verifikohet se ka nd\u00ebrmarr\u00eb t\u00eb gjitha veprimet e mundshme ligjore p\u00ebr ark\u00ebtimin e borxhit, por ka q\u00ebn\u00eb i pasuksessh\u00ebm, dhe duke mos pasur asnj\u00eb shpres\u00eb ark\u00ebtimi, e ka fshir\u00eb si detyrim- borxh nga librat e tij kontab\u00ebl. Nd\u00ebrmarrja e t\u00eb gjitha veprimeve n\u00ebnkupton rezultatet e procesit gjyq\u00ebsor, rezultatet e angazhimit t\u00eb p\u00ebrmbaruesve privat\u00eb apo masa dhe informacion tjet\u00ebr q\u00eb argumenton fshirjen e borxhit p\u00ebr tu mbledhur.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">54.Mbartja e Humbjeve<\/h1>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Humbjet nga veprimtaria ekonomike, q\u00eb rezultojn\u00eb n\u00eb nj\u00eb vit t\u00eb caktuar tatimor, mund t\u00eb mbarten, pra t\u00eb kompenzohen me fitimet e pes\u00eb viteve t\u00eb ardhshme tatimore. Humbjet e deklaruara nga tatimpaguesi, t\u00eb cilat administrata tatimore i ka audituar dhe ka konkluduar se nuk mund t\u00eb mbarten, nuk duhet t\u00eb mbarten nga tatimpaguesi. Akti administrative p\u00ebr moslejimin e mbartjes s\u00eb humbjeve mund t\u00eb pranohet nga vet\u00eb tatimpaguesi, n\u00eb t\u00eb kund\u00ebrt k\u00ebrkohet nj\u00eb Vendim i strukturave te Apelimit Administrativ dhe\/ose Gjyq\u00ebsor.<\/li><\/ol>\n\n\n\n<p>Shembull 1.<\/p>\n\n\n\n<p>Million lek\u00eb<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Nr<\/td><td>Vitet<\/td><td>Fitimi\/Humbja Tatimore<\/td><td>Humbja e lejuar per mbartje<\/td><td>Fitimi\/Humbja e vitit pas mbartjes s\u00eb humbjeve t\u00eb kaluara<\/td><td>Fitimi i tatuesh\u00ebm<\/td><\/tr><tr><td>1<\/td><td>2023<\/td><td>-10<\/td><td>-10<\/td><td>-10<\/td><td>0<\/td><\/tr><tr><td>2<\/td><td>2024<\/td><td>1<\/td><td>-1<\/td><td>0<\/td><td>0<\/td><\/tr><tr><td>3<\/td><td>2025<\/td><td>2<\/td><td>-2<\/td><td>0<\/td><td>0<\/td><\/tr><tr><td>4<\/td><td>2026<\/td><td>1<\/td><td>-1<\/td><td>0<\/td><td>0<\/td><\/tr><tr><td>5<\/td><td>2027<\/td><td>3<\/td><td>-3<\/td><td>0<\/td><td>0<\/td><\/tr><tr><td>6<\/td><td>2028<\/td><td>2<\/td><td>-2<\/td><td>0<\/td><td>0<\/td><\/tr><tr><td>7<\/td><td>2029<\/td><td>6<\/td><td>0<\/td><td>6<\/td><td>6<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>N\u00eb vitin 2029, humbja e mbetur nga viti 2023 -1 milion lek\u00eb (10-1-2-1-3-2) nuk mbartet pasi kan\u00eb kaluar 5 vite me fitim tatimor, fitimi I t\u00eb cilave \u00ebsht\u00eb kompensuar me humbjet e mbartura nga viti 2023. Ne vitin 2029, fitimi tatimor 6 milion lek\u00eb do tatohet sipas norm\u00ebs tatimore n\u00eb fuqi.<\/p>\n\n\n\n<p>Shembull 2<\/p>\n\n\n\n<p>milion lek\u00eb<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Nr<\/td><td>Vitet<\/td><td>Fitimi\/Humbja Tatimore<\/td><td>Humbja e lejuar per mbartje<\/td><td>Humbja e lejuar per mbartje<\/td><td>Fitimi\/Humbja e vitit pas mbartjes s\u00eb humbjeve t\u00eb kaluara<\/td><td>Fitimi i tatuesh\u00ebm<\/td><\/tr><tr><td>1<\/td><td>2023<\/td><td>-10<\/td><td>0<\/td><td>&nbsp;<\/td><td>0<\/td><td>0<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>2<\/td><td>2024<\/td><td>1<\/td><td>-1 (2023)<\/td><td>&nbsp;<\/td><td>0<\/td><td>0<\/td><\/tr><tr><td>3<\/td><td>2025<\/td><td>2<\/td><td>-2 (2023)<\/td><td>&nbsp;<\/td><td>0<\/td><td>0<\/td><\/tr><tr><td>4<\/td><td>2026<\/td><td>1<\/td><td>-1 (2023)<\/td><td>&nbsp;<\/td><td>0<\/td><td>0<\/td><\/tr><tr><td>5<\/td><td>2027<\/td><td>2<\/td><td>-2 (2023)<\/td><td>&nbsp;<\/td><td>0<\/td><td>0<\/td><\/tr><tr><td>6<\/td><td>2028<\/td><td>-2<\/td><td>&nbsp;<\/td><td>-2 (2028)<\/td><td>0<\/td><td>0<\/td><\/tr><tr><td>7<\/td><td>2029<\/td><td>8<\/td><td>-2 (2023)<\/td><td>-2 (2028)<\/td><td>6<\/td><td>6<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u00c7do humbje mund t\u00eb mbartet dhe t\u00eb zvogeloj\u00eb fitimet tatimore t\u00eb 5 viteve t\u00eb ardhshme , duke u evidentuar ve\u00e7mas humbja e \u00e7do viti, me parimin \u201chumbja me e hershme mbartet p\u00ebrpara humbjes s\u00eb m\u00ebvonshme\u201d N\u00ebse nj\u00eb humbje nuk arrin t\u00eb mbartet me fitimet e 5 viteve n\u00eb vijim, pasi tatimpaguesi mund t\u00eb rezultoj\u00eb me humbje n\u00eb ndonj\u00eb nga 5 vitet n\u00eb vijim, mbartja e humbjes nd\u00ebrpritet<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00ebse tatimpaguesi deklaron humbje tatimore n\u00eb nj\u00eb vit, por q\u00eb mund t\u00eb ket\u00eb edhe humbje t\u00eb lejuara p\u00ebr t\u00eb mbartur nga vitet e kaluara, dhe n\u00eb k\u00ebt\u00eb vit ndodh nj\u00eb ndryshim direkt apo indirekt n\u00eb pron\u00ebsi q\u00eb tejkalon 50% t\u00eb aksioneve, kuotave ose t\u00eb drejtave t\u00eb vot\u00ebs, nuk lejohet mbartja e humbjes s\u00eb rezultuar n\u00eb k\u00ebt\u00eb vit apo e drejta e mbartjes s\u00eb humbjeve t\u00eb viteve t\u00eb kaluara. Ky kufizim zbatohet n\u00eb rastet kur ndryshimi i pron\u00ebsis\u00eb shoq\u00ebrohet me ndryshim t\u00eb llojit t\u00eb veprimtaris\u00eb q\u00eb ushtronte dhe do t\u00eb ushtroj\u00eb tatimpaguesi:<\/li><\/ul>\n\n\n\n<p>Shembull 1.<\/p>\n\n\n\n<p>Nj\u00eb tatimpagues q\u00eb ushtron veprimtari n\u00eb prodhimin e tubove plastike, ka filluar investimet p\u00ebr k\u00ebt\u00eb veprimtari ekonomike n\u00eb vitin 2022. Veprimtaria ekonomike n\u00eb vitin 2023 rezulton me humbje -4 milion lek\u00eb, nd\u00ebrkoh\u00eb q\u00eb ka humbje t\u00eb mbartur nga viti 2022 p\u00ebr -10 milion lek\u00eb. N\u00eb vitin 2023 ndodh nj\u00eb ndryshim n\u00eb pron\u00ebsin\u00eb e k\u00ebsaj sip\u00ebrmarrje, ndryshim i cili tejkalon 50% t\u00eb aksioneve, kuotave ose t\u00eb drejtave t\u00eb vot\u00ebs. Por kjo sip\u00ebrmarrje, n\u00eb vitin 2023 si dhe n\u00eb vitet n\u00eb vijim, vazhdon t\u00eb operoj\u00eb n\u00eb prodhimin e tubove plastike, rrjedhimisht, bazuar n\u00eb paragrafin \u201c2\u201d t\u00eb nenit 54 t\u00eb Ligjit, tatimpaguesi do t\u00eb vazhdoj\u00eb t\u00eb mbart\u00eb humbjet e vitit 2023 dhe ato t\u00eb vitit 2022, sipas p\u00ebrcaktimeve t\u00eb paragrafit 1 t\u00eb nenit 54.<\/p>\n\n\n\n<p>Shembull 2.<\/p>\n\n\n\n<p>Nj\u00eb tatimpagues q\u00eb ushtron veprimtari n\u00eb prodhimin e tubove plastike, ka filluar investimet p\u00ebr k\u00ebt\u00eb veprimtari ekonomike n\u00eb vitin 2022. Veprimtaria ekonomike n\u00eb vitin 2023 rezulton me humbje -4 milion lek\u00eb, nd\u00ebrkoh\u00eb q\u00eb ka humbje t\u00eb mbartur nga viti 2022 p\u00ebr -10 milion lek\u00eb. N\u00eb vitin 2023 ndodh nj\u00eb ndryshim n\u00eb pron\u00ebsin\u00eb e k\u00ebsaj sip\u00ebrmarrje, ndryshim i cili tejkalon 50% t\u00eb aksioneve, kuotave ose t\u00eb drejtave t\u00eb vot\u00ebs. Por kjo sip\u00ebrmarrje, n\u00eb vitin 2023 vendos q\u00eb ta shes\u00eb linj\u00ebn e prodhimit t\u00eb tubove plastike dhe ta p\u00ebrdor\u00eb godin\u00ebn ku zhvillohej kjo veprimtari p\u00ebr tregtim me shumic\u00eb t\u00eb artikujve industrial\u00eb. N\u00eb k\u00ebt\u00eb rast bazuar n\u00eb paragrafin \u201c2\u201d t\u00eb nenit 54 t\u00eb Ligjit, tatimpaguesi nuk ka t\u00eb drejt\u00eb t\u00eb vazhdoj\u00eb t\u00eb mbart\u00eb humbjet e vitit 2023 dhe ato t\u00eb vitit 2022, sipas p\u00ebrcaktimeve t\u00eb paragrafit 1 t\u00eb nenit 54.<\/p>\n\n\n\n<p>Shembull 3.<\/p>\n\n\n\n<p>Nj\u00eb tatimpagues q\u00eb ushtron veprimtari n\u00eb prodhimin e tubove plastike, ka filluar investimet p\u00ebr k\u00ebt\u00eb veprimtari ekonomike n\u00eb vitin 2022. Veprimtaria ekonomike n\u00eb vitin 2023 rezulton me humbje -4 milion lek\u00eb, nd\u00ebrkoh\u00eb q\u00eb ka humbje t\u00eb mbartur nga viti 2022 p\u00ebr -10 milion lek\u00eb. N\u00eb vitin 2023 ndodh nj\u00eb ndryshim n\u00eb pron\u00ebsin\u00eb e k\u00ebsaj sip\u00ebrmarrje, ndryshim i cili tejkalon 50% t\u00eb aksioneve, kuotave ose t\u00eb drejtave t\u00eb vot\u00ebs. Por kjo sip\u00ebrmarrje, n\u00eb vitin 2023 vendos q\u00eb ta shes\u00eb linj\u00ebn e prodhimit t\u00eb tubove plastike, dhe ta p\u00ebrdor\u00eb truallin p\u00ebr nd\u00ebrtime. N\u00eb k\u00ebt\u00eb rast bazuar n\u00eb paragrafin \u201c2\u201d t\u00eb nenit 54 t\u00eb Ligjit, tatimpaguesi nuk ka t\u00eb drejt\u00eb t\u00eb vazhdoj\u00eb t\u00eb mbart\u00eb humbjet e vitit 2023 dhe ato t\u00eb vitit 2022, sipas p\u00ebrcaktimeve t\u00eb paragrafit 1 t\u00eb nenit 54.<\/p>\n\n\n\n<p>Humbjet q\u00eb mund t\u00eb transferohen n\u00ebse jemi n\u00eb kushtet e riorganizimit t\u00eb biznesit sipas dispozitave t\u00eb k\u00ebtij ligji dhe legjislacionit t\u00eb fush\u00ebs, kufizimet e paragrafit t\u00eb dyt\u00eb t\u00eb nenit 54 nuk zbatohen. N\u00eb k\u00ebto raste, humbjet e mbartura mund t\u00eb p\u00ebrdoren nga shoq\u00ebria p\u00ebrthith\u00ebse, dhe t\u00eb p\u00ebrdoren p\u00ebr t\u00eb reduktuar fitimet e tatueshme gjat\u00eb periudhave tatimore t\u00eb mbetura p\u00ebr vitet e ardhshme sipas paragrafit 1 t\u00eb nenit 54 t\u00eb Ligjit.<\/p>\n\n\n\n<p>Shembull: n\u00ebse nj\u00eb tatimpagues ka mbartur humbjen e vitit 2023 n\u00eb fitimet e viteve 2024 dhe 2025, nd\u00ebrkoh\u00eb q\u00eb n\u00eb vitin 2026 biznesi i k\u00ebtij tatimpaguesi riorganizohet, humbja ende e pambartur e vitit 2023, mund t\u00eb mbartet n\u00eb kushtet e reja t\u00eb riorganizimit edhe n\u00eb fitimet e viteve 2026 deri 2028.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">55.Tatimi i ndryshimit t\u00eb pron\u00ebsis\u00eb p\u00ebr sektor\u00eb t\u00eb ve\u00e7ant\u00eb<\/h2>\n\n\n\n<ol class=\"wp-block-list\"><li>Fitimet nga shitjet\/transferimet indirekte t\u00eb aseteve t\u00eb vendosura n\u00eb Shqip\u00ebri, apo t\u00eb kuotave t\u00eb kapitalit t\u00eb lidhura me k\u00ebto asete, t\u00eb p\u00ebrfshira t\u00eb paragrafin 1 t\u00eb nenit 55 t\u00eb Ligjit, jan\u00eb subjekt i tatimit mbi fitimin kapital n\u00eb Shqip\u00ebri. Shitje indirekte ndodh kur nj\u00eb shoq\u00ebri zot\u00ebron nj\u00eb aktiv\/pasuri n\u00eb Shqip\u00ebri, t\u00eb cil\u00ebn nj\u00eb pale e tret\u00eb d\u00ebshiron t\u00eb blej\u00eb. Sidoqoft\u00eb, shoq\u00ebria nuk ia shet pal\u00ebs s\u00eb tret\u00eb aktivin, por pala e tret\u00eb blen aksionet e shoq\u00ebris\u00eb q\u00eb zot\u00ebron aktivin, dhe n\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb blen \u201cindirekt\u201daktivin. Aksionet e blera mund t\u00eb jen\u00eb t\u00eb shoq\u00ebris\u00eb q\u00eb zot\u00ebron aktivin n\u00eb Shqip\u00ebri, apo edhe t\u00eb shoq\u00ebrive t\u00eb tjera q\u00eb kan\u00eb aksione n\u00eb m\u00ebnyr\u00eb direkte ose indirekte n\u00eb shoq\u00ebrin\u00eb q\u00eb zot\u00ebron aktivin n\u00eb Shqip\u00ebri. Zakonisht ka nj\u00eb zinxhir shoq\u00ebrish t\u00eb nd\u00ebrthurura nd\u00ebrmjet asetit\/pasuris\u00eb s\u00eb vendosur n\u00eb Shqip\u00ebri dhe pronarit p\u00ebrfundimtar indirekt, nd\u00ebrkoh\u00eb q\u00eb shitja mund t\u00eb ndodh\u00eb n\u00eb cil\u00ebndo nga lidhjet n\u00eb zinxhirin e aksioner\u00ebve.<\/li><li>Personi juridik q\u00eb mban aktivin n\u00eb Shqip\u00ebri konsiderohet si p\u00ebrfitues i t\u00eb ardhurave nga shitja e aksioneve\/kuotave\/t\u00eb drejtave, t\u00eb ardhura k\u00ebto t\u00eb barabarta me vler\u00ebn e tregut t\u00eb pjes\u00ebs s\u00eb aktivit t\u00eb trajtuar si t\u00eb transferuar. Vlera e tregut e nj\u00eb aktivi \u00ebsht\u00eb ajo q\u00eb pala e tret\u00eb do t\u00eb marr\u00eb parasysh gjat\u00eb negocimit t\u00eb kushteve t\u00eb shitjes s\u00eb aksioneve q\u00eb shkakton ndryshimin e pron\u00ebsis\u00eb. Njohja e kushteve t\u00eb shitjes s\u00eb aksioneve ndihmon n\u00eb p\u00ebrcaktimin e vler\u00ebs s\u00eb tregut t\u00eb nj\u00eb aktivi t\u00eb trajtuar si t\u00eb shitur. Gjithashtu, metoda t\u00eb tjera relevante t\u00eb p\u00ebrcaktimit t\u00eb vler\u00ebs s\u00eb tregut mund t\u00eb p\u00ebrdoren. Shuma e t\u00eb ardhurave t\u00eb trajtuara si t\u00eb marra nga shitja do t\u00eb zvog\u00eblohet m\u00eb pas nga kostoja\/vlera n\u00eb blerje proporcionale e aktivit, duke p\u00ebrcaktuar fitimin ose humbjen p\u00ebr shitjen e vler\u00ebsuar t\u00eb aktivit. Fitimi i rezultuar do t\u00eb p\u00ebrfshihet n\u00eb llogaritjen e t\u00eb ardhurave t\u00eb personit q\u00eb mbante aktivin n\u00eb vitin n\u00eb t\u00eb cilin ndodh transferimi i aktivit. Nd\u00ebrsa humbja q\u00eb mund t\u00eb rezultoj\u00eb nga kjo diferenc\u00eb, do t\u00eb jet\u00eb e zbritshme, por n\u00ebse kjo humbje, kontribuon n\u00eb nj\u00eb humbje t\u00eb p\u00ebrgjithshme p\u00ebr vitin, at\u00ebher\u00eb ajo mund t\u00eb anulohet.<\/li><li>Personin juridik q\u00eb mban aktivin trajtohet si ribler\u00ebs i aktivit q\u00eb \u00ebsht\u00eb trajtuar si i transferuar. N\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb, nd\u00ebrkoh\u00eb q\u00eb personi juridik trajtohet sikur ta transferoj\u00eb aktivin, ky person mbetet p\u00ebrs\u00ebri zot\u00ebruesi (pronari) i aktivit. Kostoja e aktivit do t\u00eb ndryshoj\u00eb p\u00ebr shkak t\u00eb transferimit dhe riblerjes s\u00eb supozuar. Kostoja e re e amortizueshme e aktivit do t\u00eb jet\u00eb e barabart\u00eb me t\u00eb ardhurat e shitjes q\u00eb personi juridik konsiderohet se do t\u00eb marr\u00eb.<\/li><\/ol>\n\n\n\n<p>Shembull 1<\/p>\n\n\n\n<p>Supozohet q\u00eb kostoja e aktivit \u00ebsht\u00eb 80 milion\u00eb lek\u00eb dhe vlera e tregut \u00ebsht\u00eb 100 milion\u00eb lek\u00eb. N\u00eb nj\u00eb transferim q\u00eb sjell nj\u00eb ndryshim 100% t\u00eb pron\u00ebsis\u00eb, personi juridik fiton 20 milion\u00eb lek\u00eb (t\u00eb ardhurat nga shitja 100 milion\u00eb\u201380 milion\u00eb kosto e aktivit), shum\u00eb e cila p\u00ebrfshihet n\u00eb t\u00eb ardhurat e tatueshme t\u00eb personit juridik. Kostoja e asetit m\u00eb pas rivler\u00ebsohet n\u00eb 100 milion\u00eb lek\u00eb. N\u00ebse aktivi \u00ebsht\u00eb subjekt i amortizimit, amortizimi do t\u00eb llogaritet mbi koston prej 100 milion\u00eb lek\u00eb (jo 80). N\u00eb m\u00ebnyr\u00eb t\u00eb ngjashme, n\u00ebse aktivi shitet m\u00eb pas, vlera 100 milion\u00eb do t\u00eb p\u00ebrdoret si kosto historike e aktivit p\u00ebr t\u00eb p\u00ebrcaktuar n\u00ebse ka nj\u00eb fitim ose humbje n\u00eb shitje.<\/p>\n\n\n\n<p>Shembull 2<\/p>\n\n\n\n<p>Supozojm\u00eb se ndryshimi i pron\u00ebsis\u00eb s\u00eb personit juridik \u00ebsht\u00eb 60%, pra pala e tret\u00eb blen vet\u00ebm 60% t\u00eb aksioneve t\u00eb tij. N\u00eb k\u00ebt\u00eb rast vet\u00ebm 60% e nj\u00eb aktivi trajtohet si i shitur dhe vet\u00ebm 60% e vler\u00ebs s\u00eb tregut t\u00eb aktivit trajtohet si e ardhur nga shitja. P\u00ebr k\u00ebt\u00eb arsye vet\u00ebm 60% e kostos s\u00eb aktivit do i atribuohet transferimit. Fitimi do t\u00eb jet\u00eb 12 milion lek\u00eb: (100 milion x 60 %= 60 milion) \u2013 (80 milion x 60%= 48). Pra 60-48=12 milion lek\u00eb fitim, shum\u00eb e cila do p\u00ebrfshihet n\u00eb llogaritjen e t\u00eb ardhurave t\u00eb personit juridik. Kostoja e re e aktivit do t\u00eb jet\u00eb pjesa e kostos s\u00eb vjet\u00ebr q\u00eb i atribuohet pjes\u00ebs s\u00eb aktivit q\u00eb nuk disponohet (80\u201348=32) plus t\u00eb ardhurat e shitjes t\u00eb trajtuara si t\u00eb marra (60). Pra, n\u00ebse aktivi \u00ebsht\u00eb nj\u00eb aktiv i amortizuesh\u00ebm baza nga e cila do t\u00eb amortizohet pas ndryshimit t\u00eb pron\u00ebsis\u00eb do t\u00eb jet\u00eb 92 milion lek\u00eb (32+60).<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Neni 54 zbatohet n\u00eb t\u00eb gjitha rastet n\u00ebse personi juridik \u00ebsht\u00eb rezident ose jorezident n\u00eb Shqip\u00ebri dhe n\u00ebse pasurit\u00eb i atribuohen aseteve t\u00eb nj\u00eb selie t\u00eb p\u00ebrhershme n\u00eb Shqip\u00ebri, por me kusht q\u00eb p\u00ebr tre vitet paraardh\u00ebse mesatarja e qarkullimit t\u00eb realizuar t\u00eb jet\u00eb mbi 500 000 000 (pes\u00ebqind milion\u00eb) lek\u00eb. Tatimi mbi \u00e7do fitimin q\u00eb rezulton nga transferimi I aseteve aplikohet p\u00ebr t\u00eb gjitha pasurit\u00eb pavar\u00ebsisht nga vlera e tyre, pavar\u00ebsisht n\u00ebse ato jan\u00eb t\u00eb luajtshme ose t\u00eb paluajtshme.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Me q\u00ebllim shmangien e tatimit t\u00eb dyfisht\u00eb, kur nj\u00eb person juridik paguan tatimin mbi fitimin p\u00ebr shkak t\u00eb nj\u00eb transferimi t\u00eb parashikuar sipas pik\u00ebs 1, at\u00ebher\u00eb shitja e aksioneve q\u00eb shkaktoi ndryshimin e pron\u00ebsis\u00eb (transferimin e supozuar) \u00ebsht\u00eb i p\u00ebrjashtuar nga tatimi mbi fitimin.<\/li><\/ul>\n\n\n\n<p>Shembull 3<\/p>\n\n\n\n<p>Nj\u00eb shoq\u00ebri shqiptare \u00ebsht\u00eb t\u00ebr\u00ebsisht n\u00eb pron\u00ebsi t\u00eb nj\u00eb shoq\u00ebrie t\u00eb vendosur n\u00eb ishujt Kayman, e cila \u00ebsht\u00eb t\u00ebr\u00ebsisht n\u00eb pron\u00ebsi t\u00eb nj\u00eb personi rezident t\u00eb nj\u00eb vendi tjet\u00ebr. Shoq\u00ebria shqiptare posedon pasuri t\u00eb paluajtshme me nj\u00eb vler\u00eb tregu m\u00eb t\u00eb larte se kosto e saj. Nj\u00eb pal\u00eb e tret\u00eb d\u00ebshiron t\u00eb blej\u00eb pron\u00ebn e paluajtshme, jo drejtp\u00ebrs\u00ebdrejti, por duke bler\u00eb aksione n\u00eb shoq\u00ebrin\u00eb e regjistruar n\u00eb ishujt Kayman. (supozohet se m\u00eb shum\u00eb se 50% t\u00eb vler\u00ebs s\u00eb aksioneve n\u00eb shoq\u00ebrin\u00eb e ishujve Kajman i atribuohet pasuris\u00eb s\u00eb paluajtshme, n\u00eb Shqip\u00ebri). Pra, shoq\u00ebria shqiptare do t\u00eb p\u00ebsoj\u00eb nj\u00eb ndryshim t\u00eb pron\u00ebsis\u00eb dhe k\u00ebshtu do t\u00eb trajtohet si t\u00eb transferoj\u00eb pron\u00ebn e paluajtshme p\u00ebr vler\u00ebn e tregut dhe m\u00eb pas rimarr\u00ebse e saj. Transaksioni do rezultoj\u00eb<\/p>\n\n\n\n<p>n\u00eb nj\u00eb fitim q\u00eb \u00ebsht\u00eb i tatuesh\u00ebm p\u00ebr shoq\u00ebrin\u00eb shqiptare. Neni 54 p\u00ebrjashton nga tatami mbi fitimin shitjen e aksioneve n\u00eb shoq\u00ebrin\u00eb e ishujve Kayman, me kusht q\u00eb shitja t\u00eb tatohet n\u00eb shoq\u00ebrin\u00eb rezidente shqiptare.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Nj\u00eb person juridik q\u00eb p\u00ebson nj\u00eb ndryshim t\u00eb pron\u00ebsis\u00eb duhet t\u00eb njoftoj\u00eb autoritetin tatimor brenda 45 dit\u00ebve nga ndryshimi. Njoftimi duhet t\u00eb p\u00ebrmbaj\u00eb detajet e ndryshimit, si pal\u00ebt e p\u00ebrfshira n\u00eb transaksionet q\u00eb shkaktojn\u00eb ndryshimin, ashtu edhe marr\u00ebdh\u00ebniet e tyre me personin juridik n\u00eb fjal\u00eb. Gjithashtu njoftimi p\u00ebrfshin edhe kushtet e transaksionit, p\u00ebrfshir\u00eb t\u00eb ardhurat e shitjeve dhe m\u00ebnyr\u00ebn se si k\u00ebto t\u00eb ardhura jan\u00eb llogaritur.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Pika 4 e nenit 27\/1 shtrin k\u00ebrkes\u00ebn e njoftimit t\u00eb paragrafit 3) p\u00ebrtej ndryshimeve t\u00eb pron\u00ebsis\u00eb p\u00ebr t\u00eb cilat zbatohet rregulli i transferimit t\u00eb supozuar sipas pik\u00ebs 1) (ndryshim pron\u00ebsie me m\u00eb shum\u00eb se 20 %). Kjo \u00ebsht\u00eb efektivisht nj\u00eb k\u00ebrkes\u00eb njoftimi p\u00ebr shitjet indirekte, ato ku realizohet fitimi nga shitja e aksioneve i cili k\u00ebrkohet t\u00eb tatohet. Si e till\u00eb, k\u00ebrkesa p\u00ebr njoftim aplikohet vet\u00ebm p\u00ebr transferimet indirekte t\u00eb pasuris\u00eb s\u00eb paluajtshme.<\/li><\/ul>\n\n\n\n<p>Shembull 4<\/p>\n\n\n\n<p>Supozohet se nj\u00eb shoq\u00ebri shqiptare \u00ebsht\u00eb t\u00ebr\u00ebsisht n\u00eb pron\u00ebsi t\u00eb nj\u00eb shoq\u00ebrie e vendosur n\u00eb ishujt Kayman, q\u00eb \u00ebsht\u00eb t\u00ebr\u00ebsisht n\u00eb pron\u00ebsi t\u00eb nj\u00eb personi rezident n\u00eb nj\u00eb vend tjet\u00ebr. Shoq\u00ebria shqiptare posedon pasuri t\u00eb paluajtshme me nj\u00eb vler\u00eb tregu m\u00eb t\u00eb lart\u00eb se kosto e saj. Nj\u00eb pal\u00eb e tret\u00eb d\u00ebshiron t\u00eb blej\u00eb pron\u00ebn e paluajtshme t\u00eb vendosur n\u00eb Shqip\u00ebri, jo drejtp\u00ebrdrejt, por duke bler\u00eb 15% t\u00eb aksioneve n\u00eb shoq\u00ebrin\u00eb e ishujve Kayman. Supozojm\u00eb q\u00eb m\u00eb shum\u00eb se 50% e vler\u00ebs s\u00eb aksioneve n\u00eb shoq\u00ebrin\u00eb e ishujve t\u00eb Kajmanit i atribuohet pasuris\u00eb s\u00eb paluajtshme t\u00eb vendosur n\u00eb Shqip\u00ebri.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Ndryshimi i pron\u00ebsis\u00eb s\u00eb shoq\u00ebris\u00eb shqiptare \u00ebsht\u00eb m\u00eb pak se 20%, pra rregulli i p\u00ebrcaktuar n\u00eb paragrafin 2 t\u00eb nenit 55 nuk zbatohet. Megjithat\u00eb, fitimi i realizuar nga transferimi I aksioneve ka burimin n\u00eb Shqip\u00ebri, prandaj k\u00ebrkohet q\u00eb shoq\u00ebria shqiptare t\u00eb njoftoj\u00eb autoritetin tatimor p\u00ebr shitjen e 15% t\u00eb aksioneve n\u00eb shoq\u00ebrin\u00eb m\u00ebm\u00eb t\u00eb ishujve Kayman.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Detyrimi p\u00ebr njoftim nuk zbatohet n\u00ebse shitja e aksioneve rezulton n\u00eb m\u00eb pak se 10% ndryshim n\u00eb pron\u00ebsin\u00eb e shoq\u00ebris\u00eb shqiptare. Kufiri prej 10% presupozon q\u00eb shoq\u00ebria shqiptare mund t\u00eb mos jet\u00eb n\u00eb dijeni t\u00eb transaksionit t\u00eb shitjes. Megjithat\u00eb, edhe pse nuk pa pasur detyrim p\u00ebr njoftim, n\u00ebse ndryshimi \u00ebsht\u00eb n\u00ebn 10%, shitja e aksioneve mbetet e tatueshme n\u00eb Shqip\u00ebri, me kusht q\u00eb aksionet t\u00eb marrin m\u00eb shum\u00eb se 50% t\u00eb vler\u00ebs s\u00eb tyre nga pasuria e paluajtshme n\u00eb Shqip\u00ebri.<\/li><\/ul>\n\n\n\n<h1 class=\"wp-block-heading\">DISPOZITA T\u00cb P\u00cbRGJITHSHME T\u00cb MBAJTJES S\u00cb TATIMIT N\u00cb BURIM<\/h1>\n\n\n\n<h2 class=\"wp-block-heading\">56.Agjenti i mbajtjes s\u00eb Tatimit n\u00eb Burim<\/h2>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Agjenti i mbajtjes se tatimit n\u00eb burim detyrohet:<ul><li>T\u00eb mbaj\u00eb tatimin kur b\u00ebn ndonj\u00eb nga pagesat e listuara n\u00eb nenin \u00a058 \u00a0\u201cT\u00eb ardhurat dhe pagesat,\u00a0 objekt i mbajtjes s\u00eb tatimit n\u00eb burim\u201d, t\u00eb k\u00ebtij ligji;<\/li><li>T\u00eb transferoj\u00eb shum\u00ebn e sakt\u00eb t\u00eb tatimit, n\u00eb afatin e k\u00ebrkuar t\u00eb tatimit t\u00eb mbajtur, n\u00eb llogarin\u00eb e autoritetit kompetent tatimor;<\/li><li>T\u00eb dorezoj\u00eb deklarat\u00ebn e detajuar \u201cDeklarata e tatimit t\u00eb mbajtur n\u00eb burim\u201d ku identifikohet cdo p\u00ebrfitues i t\u00eb ardhurave, qoft\u00eb individ, person fizik tregtar, i vetpunesuar apo entitet, qofshin k\u00ebto rezident\u00eb apo jo rezident\u00eb, duke treguar edhe tatimin p\u00ebrkat\u00ebs q\u00eb i \u00ebsht\u00eb mbajtur n\u00eb burim;<\/li><\/ul><ul><li>T\u00eb mbaj\u00eb regjistrime t\u00eb pagesave t\u00eb b\u00ebra, tatimit t\u00eb llogaritur p\u00ebr tu transferuar n\u00eb buxhet, dhe t\u2019ia vendos\u00eb n\u00eb dispozicion cdo dokument autoritetit tatimor kur i k\u00ebrkohet, me q\u00ebllim verifikimin e sakt\u00ebsis\u00eb s\u00eb llogaritjes, mbajtjes dhe \/ose pages\u00ebs s\u00eb tatimit.<\/li><\/ul><\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" start=\"2\"><li>Data e pages\u00ebs s\u00eb t\u00eb ardhurave q\u00eb jan\u00eb subjekt t\u00eb mbajtjes s\u00eb tatimit n\u00eb burim, n\u00ebnkupton ose dat\u00ebn n\u00eb t\u00eb cil\u00ebn \u00ebsht\u00eb b\u00ebr\u00eb pagesa, ose dat\u00ebn n\u00eb t\u00eb cil\u00ebn agjenti i mbajtjes s\u00eb tatimit n\u00eb burim ka llogaritur detyrimin n\u00eb fjal\u00eb, cilado\u00a0 nga k\u00ebto ngjarje ndodh m\u00eb her\u00ebt.<\/li><li>P\u00ebr pages\u00ebn e dividentit t\u00eb deklaruar, tatimi i t\u00eb cilit duhet t\u00eb mbahet n\u00eb burim, dhe q\u00eb nuk \u00ebsht\u00eb paguar, tatimi duhet t\u00eb mbahet dhe t\u00eb transferohet maksimalisht n\u00eb fund t\u00eb muajit t\u00eb tret\u00eb pas muajit n\u00eb t\u00eb cilin organi stautor i entitetit ka vendosur mbi shp\u00ebrndarjen e fitimit p\u00ebrkat\u00ebs. N\u00ebse organi kompetent i entiteti ka vendosur t\u00eb shp\u00ebrndaj\u00eb divident n\u00eb mbledhjen e dat\u00ebs 31 maj 2024, tatimi mbi dividentin duhet te transferohet n\u00eb llogarin\u00eb e t\u00eb ardhurave t\u00eb buxhetit jo m\u00eb von\u00eb se 31 gusht 2024.<\/li><li>Agjenti i mbajtjes s\u00eb tatimit n\u00eb burim \u00ebsht\u00eb p\u00ebrgjegj\u00ebs p\u00ebr pages\u00ebn e tatimit n\u00eb em\u00ebr t\u00eb nj\u00eb tatimpaguesi tjet\u00ebr nj\u00eblloj si t\u00eb ishte detyrimi i tyre tatimor. Agjenti i mbajtjes s\u00eb tatimit detyrohet t\u00eb deklaroj\u00eb dhe paguaj\u00eb tatimin e mbajtur n\u00eb llogarin\u00eb e t\u00eb ardhurave t\u00eb organeve tatimore, deri n\u00eb dat\u00ebn 20-t\u00eb t\u00eb muajit q\u00eb pason muajin e pages\u00ebs ose mbajtjes s\u00eb tatimit.<\/li><li>Edhe pun\u00ebdh\u00ebn\u00ebsit (agjenti i list\u00ebpages\u00ebs) konsiderohet agjent i mbajtjes s\u00eb tatimit n\u00eb burim n\u00eb lidhje me detyrimet q\u00eb ka p\u00ebr mbajtjen e tatimit mbi t\u00eb ardhurat nga pun\u00ebsimi dhe t\u00eb kontributeve t\u00eb sigurimeve shoq\u00ebrore dhe sh\u00ebndetsore.<\/li><\/ol>\n\n\n\n<h1 class=\"wp-block-heading\">57. Deklarata e Tatimit t\u00eb Mbajtur n\u00eb Burim<\/h1>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Deklarata e tatimit n\u00eb burim \u00ebsht\u00eb sipas Modelit nr&#8230; Bashkengjitur<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>Deklarata p\u00ebrmban cdo t\u00eb dh\u00ebn\u00eb identifikuese p\u00ebr paguesin dhe p\u00ebrfituesin e t\u00eb ardhur\u00ebs, qoft\u00eb ky entitet, p\u00ebrfshir\u00eb edhe entitetet jo fitimprur\u00ebse apo q\u00eb nuk jan\u00eb subjekt i tatimit mbi fitimin korporativ, person fizik tregtar, i vetpun\u00ebsuar apo individ.<\/li><\/ul>\n\n\n\n<h1 class=\"wp-block-heading\">58.T\u00eb ardhurat dhe pagesat objekt i tatimit t\u00eb mbajtur n\u00eb burim.<\/h1>\n\n\n\n<ol class=\"wp-block-list\"><li>Kategorit\u00eb e t\u00eb ardhurave sipas g\u00ebrmave \u201ca\u201d deri \u201ce\u201d t\u00eb paragrafit 1 n\u00eb nenin 58, t\u00eb ardhura p\u00ebr t\u00eb cilat ligji p\u00ebrcakton se tatimi p\u00ebr p\u00ebrfituesin e t\u00eb ardhur\u00ebs mbahet n\u00eb burim nga paguesi i t\u00eb ardhur\u00ebs n\u00eb momentin e pages\u00ebs, p\u00ebrfshijn\u00eb rastet kur pagesa b\u00ebhet n\u00eb favor t\u00eb nj\u00eb tatimpaguesi rezident shqiptar, ose t\u00eb nj\u00eb tatimpaguesi jo-rezident, por i cili ka krijuar nj\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Shqip\u00ebri.<\/li><li>P\u00ebr kategorit\u00eb e t\u00eb ardhurave sipas g\u00ebrmave \u201ca\u201d deri \u201ce\u201d t\u00eb paragrafit 1 n\u00eb nenin 58, mbajtja e tatimit n\u00eb burim b\u00ebhet pavar\u00ebsisht n\u00ebse p\u00ebrfituesi i t\u00eb ardhur\u00ebs, (rezident shqiptar, apo jorezident por qe ka seli t\u00eb p\u00ebrhershme n\u00eb Shqip\u00ebri) \u00ebsht\u00eb individ, person fizik tregtar, i vet\u00ebpun\u00ebsuar, apo entitet..<\/li><li>Tatimi n\u00eb burim mbahet n\u00eb t\u00eb gjitha rastet kur b\u00ebhen pagesa q\u00eb hyjn\u00eb n\u00eb konceptin e honorareve (t\u00eb drejta autori, pagesa license, marke, t\u00eb drejte p\u00ebrdorimi, etj t\u00eb k\u00ebsaj natyre). Tatimi mbi pagesat e honorareve mbahet pavar\u00ebsisht se p\u00ebrfituesi i t\u00eb ardhur\u00ebs \u00ebsht\u00eb entitet, individ, i vetpun\u00ebsuar apo tregtar. Secila prej kategorive t\u00eb tatimpaguesve ka t\u00eb drejt\u00eb q\u00eb ta kreditoj\u00eb tatimin e mbajtur n\u00eb burim mbi honorar\u00ebt, n\u00eb detyrimin tatimor t\u00eb paguesh\u00ebm p\u00ebr t\u00eb ardhurat e tij.<\/li><li>Tatimi n\u00eb burim mbahet n\u00eb t\u00eb gjitha rastet kur b\u00ebhen pagesa n\u00eb lidhje me t\u00eb ardhurat nga loj\u00ebrat e fatit. Zakonisht, fituesit e lojrave t\u00eb fatit jan\u00eb individ\u00eb t\u00eb cilet, tatimin e mbajtur n\u00eb burim p\u00ebr t\u00eb ardhurat nga lojrat e fatit, e kan\u00eb tatim p\u00ebrfundimtar.<\/li><li>Tatimi n\u00eb burim mbahet edhe kur b\u00ebhen pagesa n\u00eb lidhje me qirat\u00eb, por vet\u00ebm kur qeradh\u00ebn\u00ebsi, p\u00ebrfitues i t\u00eb ardhur\u00ebs, \u00ebsht\u00eb individ dhe qeramarr\u00ebsi \u00ebsht\u00eb ose entitet, ose i vetpun\u00ebsuar, ose tregtar, ose ent shtet\u00ebror, OJF, Projekt, Program, pra kur qeramarr\u00ebsi \u00ebsht\u00eb person i pajisur me Numurin Unik t\u00eb Identifikimit t\u00eb Subjektit dhe b\u00ebn pagesa qeraje n\u00eb favor t\u00eb nj\u00eb individi p\u00ebrfitues, bazuar n\u00eb kontrat\u00ebn e qeras\u00eb.<\/li><li>N\u00eb m\u00ebnyr\u00eb t\u00eb p\u00ebrmbledhur, tatimi n\u00eb lidhje me qerat\u00eb mbahet\/nuk mbahet n\u00eb burim nga qeramarr\u00ebsi n\u00eb vart\u00ebsi t\u00eb statusit t\u00eb paguesit dhe p\u00ebrfituesit si m\u00eb posht\u00eb:<\/li><li>N\u00eb rastet kur qeramarr\u00ebsi \u00ebsht\u00eb: (i) entitet subjekt i tatimit mbi fitimin korporativ; (ii) tregtar subjekt i tatimit mbi t\u00eb ardhurat; (iii) i vetpunesuar subjekt i tatimit mbi t\u00eb ardhurat; (iv) entitet, jo subjekt i tatimit mbi fitimin korporativ\u00a0 dhe:<ul><li>qeradhen\u00ebsi \u00ebsht\u00eb entitet subjekt i tatimit mbi fitimin korporativ- Nuk mbahet tatim<\/li><\/ul><ul><li>qeradhen\u00ebsi \u00ebsht\u00eb i vetpun\u00ebsuar apo tregtar\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 subjekt i tatimit mbi t\u00eb ardhurat-Nuk mbahet tatim<\/li><\/ul><ul><li>qeradhen\u00ebsi \u00ebsht\u00eb individ- Mbahet tatim<\/li><\/ul><ul><li>qeradhen\u00ebsi \u00ebsht\u00eb entitet jo subjekt i tatimit mbi te ardhurat- Nuk mbahet tatim<\/li><\/ul><\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00eb rastet kur qeramarr\u00ebsi \u00ebsht\u00eb individ dhe:<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" type=\"i\"><li>qeradhen\u00ebsi \u00ebsht\u00eb entitet subjekt i tatimit mbi fitimin korporativ- Nuk mbahet tatim<ol><li>qeradhen\u00ebsi \u00ebsht\u00eb i vetpun\u00ebsuar apo tregtar &nbsp;subjekt i tatimit mbi t\u00eb ardhurat-Nuk mbahet tatim<\/li><\/ol><ol><li>qeradhen\u00ebsi \u00ebsht\u00eb individ- Nuk mbahet tatim<\/li><\/ol><ol><li>qeradhen\u00ebsi \u00ebsht\u00eb entitet jo subjekt i tatimit mbi te ardhurat- Nuk mbahet tatim<\/li><\/ol><\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr rastet kur personat e pajisur me NUIS: entitetet subjekt i tatimit mbi fitimin korporativ, t\u00eb vetpun\u00ebsuarit dhe tregtar\u00ebt subjekt i tatimit mbi t\u00eb ardhurat p\u00ebrsonale si dhe entitetet qe nuk jan\u00eb subjekt i tatimit mbi fitimin korporativ si entet publike, OJF-t\u00eb etj, b\u00ebjn\u00eb pagesa qeraje p\u00ebr individ\u00eb, ato gjithmon\u00eb mbajn\u00eb tatimin n\u00eb burim i cili \u00ebsht\u00eb tatim p\u00ebrfundimtar i paguar nga individi qeradh\u00ebn\u00ebs. Personat e pajisur me NUIS, kan\u00eb detyrimin e dot\u00ebzimit t\u00eb deklarat\u00ebs s\u00eb tatimit t\u00eb mbajtur n\u00eb burim dhe pjes\u00eb e k\u00ebsaj deklarate \u00ebsht\u00eb edhe tatimi mbi qerat\u00eb.<\/li><li>P\u00ebr rastet kur qeramarr\u00ebs \u00ebsht\u00eb nj\u00eb individ, dhe n\u00ebse qeradh\u00ebn\u00ebsi \u00ebsht\u00eb subjekt i pajisur me NUIS (entitet, tregtar, i vetpun\u00ebsuar, por edhe ent shtet\u00ebror apo OJF) individi q\u00eb b\u00ebn pages\u00ebn e qeras\u00eb nuk mban ndonj\u00eb tatim n\u00eb burim. Edhe n\u00ebse qeradh\u00ebn\u00ebsi dhe qeramarr\u00ebsi jan\u00eb yindivid\u00eb, nuk mbahet ndonj\u00eb tatim n\u00eb burim Duke mos patur detyrimin per t\u00eb mbajtur tatim n\u00eb burim, pavar\u00ebsisht nga statusi i qeramarr\u00ebsit, \u00a0individi p\u00ebrfitues i qeras\u00eb, vetdeklaron t\u00eb ardhur\u00ebn dhe paguan detyrimin tatimor sipas procedurave t\u00eb deklarimit dhe pages\u00ebs q\u00eb zbatohen p\u00ebr k\u00ebto raste.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr rastet kur ndonj\u00eb entitet merr ndonj\u00eb sh\u00ebrbim nga nj\u00eb individ resident, apo jorezident, i cili nuk \u00ebsht\u00eb i pajisur me NUIS, pra nuk \u00ebsht\u00eb i vetpun\u00ebsuar, mbajtja e tatimit n\u00eb lidhje me pages\u00ebn q\u00eb ai p\u00ebrfiton sqarohet n\u00eb nenin 65,\u00a0 paragrafi 1, g\u00ebrma \u201cb\u201d e ligjit.<\/li><li>Rastet kur nuk mbahet tatimi n\u00eb burim n\u00eb lidhje me paragrafin 1 t\u00eb nenit 58 t\u00eb ligjit, jan\u00eb listuar n\u00eb paragrafin 3 t\u00eb po k\u00ebtij neni dhe p\u00ebrfshijn\u00eb:<ul><li>t\u00eb ardhurat sipas kategorive \u201ca\u201d deri \u201ce\u201d t\u00eb paragrafit 1 t\u00eb nenit 58, dhe q\u00eb mund ti paguhen personave t\u00eb p\u00ebrjashtuar nga tatimi mbi t\u00eb ardhurat. P\u00ebrjashtimi p\u00ebr k\u00ebt\u00eb kategori b\u00ebhet pasi personat e p\u00ebrjashtuar nga tatimi mbi fitimin korporativ, edhe n\u00ebse realizojn\u00eb ndonj\u00eb fitim, nuk e destinojn\u00eb at\u00eb p\u00ebr shp\u00ebrndarje n\u00eb p\u00ebrfitim t\u00eb themeluesve, sikurse \u00ebsht\u00eb rasti i Organizatave jo Fitimptus\u00ebse.<\/li><\/ul><\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li><strong><em>P\u00ebr<\/em><\/strong><strong><em> <\/em><\/strong><strong><em>divident\u00ebt,<\/em><\/strong><strong><em> <\/em><\/strong><em>t\u00eb ardhurat nga <\/em>dividend\u00ebt q\u00eb shp\u00ebrndahen sipas kushteve t\u00eb p\u00ebrcaktuara n\u00eb nenin 29 \u201cP\u00ebrjashtimi n\u00eb Pjes\u00ebmarrje\u201d t\u00eb k\u00ebtij ligji. N\u00ebse entiteti \u201cA\u201d, zot\u00ebron m\u00eb pak se 10 % t\u00eb kapitalit, aksioneve apo t\u00eb drejtav\u00eb t\u00eb vot\u00ebs n\u00eb entitetin \u201cB\u201d dhe ky i fundit shp\u00ebrndan divident, entiteti \u201cB\u201d duhet t\u00eb mbaj\u00eb tatimin mbi dividentin e p\u00ebrfituar nga entiteti \u201cA\u201d sipas norm\u00ebs n\u00eb fuqi n\u00eb momentin e shp\u00ebrndarjes dhe ta transferoj\u00eb at\u00eb n\u00eb llogarit\u00eb e buxhetit t\u00eb shtetit. Nd\u00ebrkoh\u00eb, entiteti \u201cA\u201d i cili ka paguar tatimin mbi dividentin, duhet ta pasqyroj\u00eb dividentin e marr\u00eb si t\u00eb ardhur dhe t\u00eb zbrese nga detyrimi i tatimit mbi fitimin korporativ shum\u00ebn e tatimit mbi dividentin t\u00eb mbajtur n\u00eb burim.<\/li><\/ul>\n\n\n\n<h1 class=\"wp-block-heading\">c.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; P\u00ebr interesat:<\/h1>\n\n\n\n<ol class=\"wp-block-list\" type=\"i\"><li>t\u00eb ardhurat nga interesat nga emetimi i Eurobondit prej Qeveris\u00eb Shqiptare, t\u00eb paguara entiteteve jorezidente, pa nj\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Shqip\u00ebri si dhe fitimet kapitale q\u00eb mund t\u00eb realizohen nga tregtimi i tyre po nga kjo kategori personash<\/li><li>t\u00eb ardhurat nga interesat q\u00eb u paguhen bankave dhe institucioneve t\u00eb tjera financiare.<\/li><li>Kategorit\u00eb e t\u00eb ardhurave sipas g\u00ebrmave \u201ca\u201d deri \u201cg\u201d t\u00eb paragrafit 2 n\u00eb nenin 58, t\u00eb ardhura p\u00ebr t\u00eb cilat ligji p\u00ebrcakton se tatimi p\u00ebr p\u00ebrfituesin e t\u00eb ardhur\u00ebs mbahet n\u00eb burim nga paguesi i t\u00eb ardhur\u00ebs n\u00eb momentin e pages\u00ebs, p\u00ebrfshijn\u00eb rastet kur pagesa b\u00ebhet n\u00eb favor t\u00eb nj\u00eb tatimpaguesi person fizik jo rezident, ose nj\u00eb entitet jo rezident pa nj\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Shqip\u00ebri:<ul><li>dividend\u00ebt, interesat dhe honoraret. P\u00ebr k\u00ebto kategori t\u00eb ardhurash, tatimi mbahet n\u00eb burim nga paguesi. N\u00eb rast se p\u00ebrfituesi i t\u00eb ardhur\u00ebs \u00ebsht\u00eb rezident n\u00eb nj\u00eb shtet me t\u00eb cilin Republika e Shqip\u00ebris\u00eb ka n\u00ebn\u00ebshktuar Marr\u00ebveshj\u00eb p\u00ebr eliminimin e tatimit t\u00eb dyfisht\u00eb, e cila \u00ebsht\u00eb n\u00eb fuqi, zbatohen klauzolat e marr\u00ebveshjes n\u00eb lidhje me ndarjen e s\u00eb drejt\u00ebs s\u00eb taksimit. N\u00ebse p\u00ebrfituesi i t\u00eb ardhur\u00ebs \u00ebsht\u00eb rezident n\u00eb nj\u00eb shtet me t\u00eb cilin Republika e Shqip\u00ebris\u00eb nuk ka Marr\u00ebveshj\u00eb t\u00eb till\u00eb n\u00eb fuqi, n\u00eb \u00e7do rast zbatohet legjislacioni i brendsh\u00ebm dhe mbahet tatimi n\u00eb Shqip\u00ebri;<\/li><\/ul><ul><li>fitimet nga lojrat e fatit, mbahet tatimi n\u00eb Shqip\u00ebri;<\/li><\/ul><ul><li>sh\u00ebrbimet q\u00eb i atribuohen nj\u00eb selie t\u00eb p\u00ebrhershme n\u00eb Shqip\u00ebri sipas nenit 4 t\u00eb k\u00ebtij ligji. N\u00eb rast se p\u00ebrfituesi i t\u00eb ardhur\u00ebs \u00ebsht\u00eb rezident n\u00eb nj\u00eb shtet me t\u00eb cilin Republika e<\/li><\/ul><\/li><\/ol>\n\n\n\n<p>Shqip\u00ebris\u00eb ka n\u00ebnshktuar Marr\u00ebveshj\u00eb p\u00ebr eliminimin e tatimit t\u00eb dyfisht\u00eb, e cila \u00ebsht\u00eb n\u00eb fuqi, zbatohen klauzolat e marr\u00ebveshjes n\u00eb lidhje me afatin e p\u00ebrcaktuar n\u00eb marr\u00ebveshje n\u00eb lidhje me ndarjen e s\u00eb drejt\u00ebs se taksimit. N\u00ebse p\u00ebrfituesi i t\u00eb ardhur\u00ebs \u00ebsht\u00eb rezident n\u00eb nj\u00eb shtet me t\u00eb cilin Republika e Shqip\u00ebris\u00eb nuk ka Marr\u00ebveshj\u00eb t\u00eb till\u00eb n\u00eb fuqi, n\u00eb cdo rast zbatohet legjislacioni i brendsh\u00ebm dhe mbahet tatimi n\u00eb Shqip\u00ebri;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>primet e sigurimit, mbahet tatimi n\u00eb Shqip\u00ebri;<ul><li>t\u00eb ardhurat nga pjes\u00ebmarrjet n\u00eb bordet drejtuese dhe k\u00ebshillat ose trupa drejtues t\u00eb tjer\u00eb. T\u00eb ardhura t\u00eb tilla konsiderohen me burim n\u00eb Shqip\u00ebri, lidhen me menaxhimin e veprimtarive q\u00eb e kan\u00eb selin\u00eb e p\u00ebrhershme n\u00eb Shqip\u00ebri, rrjjedhimisht tatohen n\u00eb Shqip\u00ebri, pavar\u00ebsisht faktit se ndonj\u00eb takim i bordit, k\u00ebshillit etj, zhvillohet n\u00eb Shqip\u00ebri, online apo n\u00eb ndonj\u00eb vend tjet\u00ebr;<\/li><\/ul><ul><li>t\u00eb ardhurat nga sh\u00ebrbimet e nd\u00ebrtimit, instalimit, montimit ose pun\u00eb mbik\u00ebqyr\u00ebse t\u00eb lidhura me to. N\u00eb rast se p\u00ebrfituesi i t\u00eb ardhur\u00ebs \u00ebsht\u00eb rezident n\u00eb nj\u00eb shtet me t\u00eb cilin Republika e Shqip\u00ebris\u00eb ka n\u00ebn\u00ebshktuar Marr\u00ebveshje p\u00ebr eliminimin e tatimit t\u00eb dyfisht\u00eb, e cila \u00ebsht\u00eb n\u00eb fuqi, zbatohen klauzolat e marr\u00ebveshjes n\u00eb lidhje me afatin e p\u00ebrcaktuar n\u00eb marr\u00ebveshje n\u00eb lidhje me ndarjen e s\u00eb drejt\u00ebs se taksimit p\u00ebr sh\u00ebrbimet e nd\u00ebrtimit, instalimit, montimit. N\u00ebse p\u00ebrfituesi i t\u00eb ardhur\u00ebs \u00ebsht\u00eb rezident n\u00eb nj\u00eb shtet me t\u00eb cilin Republika e Shqip\u00ebris\u00eb nuk ka Marr\u00ebveshj\u00eb t\u00eb till\u00eb n\u00eb fuqi, n\u00eb cdo rast zbatohet legjislacioni i brendsh\u00ebm dhe mbahet tatimi n\u00eb Shqip\u00ebri;<\/li><\/ul><ul><li>t\u00eb ardhurat nga performanca e aktor\u00ebve, muzikant\u00ebve ose sportist\u00ebve, p\u00ebrfshir\u00eb t\u00eb ardhurat nga personat q\u00eb pun\u00ebsojn\u00eb artist\u00eb ose sportist\u00eb ose veprojn\u00eb si nd\u00ebrmjet\u00ebs n\u00eb organizimin e shfaqjeve apo performancave, mbahet tatimi n\u00eb Shqip\u00ebri. T\u00eb ardhura t\u00eb tilla zakonisht taksohen n\u00eb vendin ku zhvillohet shfaqja, eventi, aktiviteti, edhe n\u00eb rastet kur ka Marr\u00ebveshje n\u00eb fuqi.<\/li><\/ul><\/li><\/ul>\n\n\n\n<h1 class=\"wp-block-heading\">59.Norma e mbajtjes s\u00eb tatimit n\u00eb burim<\/h1>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr pagesat n\u00eb lidhje me divident\u00ebt dhe shp\u00ebrndarjet e fitimit t\u00eb miratuar nga organet drejtuese t\u00eb &nbsp;entitetit, paguesi i t\u00eb ardhur\u00ebs mban tatimi n\u00eb burim sipas norm\u00ebs ligjore 8 %.<ul><li>P\u00ebr cdo kategori tjet\u00ebr t\u00eb ardhurash t\u00eb listuara n\u00eb paragrafin 1 dhe 2 t\u00eb nenit 58, p\u00ebrjashtuar ato t\u00eb p\u00ebrmendura n\u00eb pik\u00ebn 59.1 m\u00eb lart, norma e zbatueshme e tatimit n\u00eb burim \u00ebsht\u00eb 15 %.<\/li><\/ul><ul><li>N\u00eb rastet kur kemi t\u00ebrheqje nga kapitali, p\u00ebrfshir\u00eb rezervat, entiteti mban tatimin n\u00eb burim p\u00ebr p\u00ebrfituesin sipas norm\u00ebs tatimore 15 %. Tatimmbajtja nuk zbatohet n\u00eb rastet kur t\u00ebrhiqet kuota fillestare e kapitalit t\u00eb investuar nga personi, kuot\u00eb e cila ka q\u00ebn\u00eb e taksuar m\u00eb par\u00eb si e ardhur personale.<\/li><\/ul><\/li><\/ul>\n\n\n\n<h1 class=\"wp-block-heading\">DISPOZITA T\u00cb P\u00cbRGJITHSHME MBI TATIMIN E TRASH\u00cbGIMIS\u00cb, DHURATAVE DHE FITIMEVE NGA LOJRAT E FATIT<\/h1>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Tatimi i trash\u00ebgimis\u00eb, dhuratave dhe fitimeve nga lojrat e fatit<\/strong><\/li><\/ul>\n\n\n\n<p>T\u00eb ardhurat nga dhuratat, trash\u00ebgimit\u00eb dhe lojrat e fatit, tatohen me norm\u00ebn 15 % pa zbritur ndonj\u00eb kosto t\u00eb tyre. Nuk tatohen t\u00eb ardhurat nga dhuratat dhe trash\u00ebgimit\u00eb e parashikuara n\u00eb paragrafin 7 t\u00eb nenit 60 t\u00eb Ligjit.<\/p>\n\n\n\n<p>P\u00ebr efekt t\u00eb llogaritjes s\u00eb t\u00eb ardhurave nga dhuratat dhe trash\u00ebgimia, sendet e dhuruara apo t\u00eb trash\u00ebguara vler\u00ebsohen me vler\u00eb nominale ose vler\u00ebn e tregut, cila prej tyre \u00ebsht\u00eb vlera m\u00eb e madhe. N\u00ebse disponohet nj\u00eb vler\u00eb nominale p\u00ebr sendin e dhuruar apo t\u00eb trash\u00ebguar, ajo krahasohet me vler\u00ebn e tregut t\u00eb k\u00ebtij sendi dhe cilado prej tyre \u00ebsht\u00eb m\u00eb e lart\u00eb, p\u00ebrb\u00ebn baz\u00ebn apo t\u00eb ardhur\u00ebn mbi t\u00eb cil\u00ebn aplikohet norma e tatimit 15 %. Rregullat e vler\u00ebsimit &nbsp;p\u00ebr vler\u00ebn e sendeve t\u00eb dhuruara apo t\u00eb trash\u00ebguara, bazohen n\u00eb praktikat e njohura n\u00ebp\u00ebrmjet vleresuesve t\u00eb njohur apo akteve zyrtare n\u00eb fuqi n\u00eb lidhje me metodologjin\u00eb e p\u00ebrcaktimit t\u00eb vler\u00ebs s\u00eb sendeve.<\/p>\n\n\n\n<p>Shembuj:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Vlera e nj\u00eb pikture, automjeti retro, unaze me gur t\u00eb cmuar, set antik pajisjesh etj etj t\u00eb k\u00ebsaj natyre, t\u00eb dhuruara\/trash\u00ebguara, mund t\u00eb p\u00ebrcaktohet nga ekspert\u00eb t\u00eb licensuar t\u00eb fush\u00ebs;<\/li><li>Vlera e nj\u00eb banese t\u00eb dhuruar\/trash\u00ebguar, mund t\u00eb p\u00ebrcaktohen ose me ekspert\u00eb t\u00eb licensuar t\u00eb fush\u00ebs, ose duke p\u00ebrdorur aktet ligjore\/n\u00ebnligjore n\u00eb fuqi p\u00ebr vler\u00ebsimin e pasurive t\u00eb paluajtshme.<\/li><\/ul>\n\n\n\n<h1 class=\"wp-block-heading\">DISPOZITA T\u00cb MBLEDHJES S\u00cb TATIMIT<\/h1>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Deklarata<\/strong><strong> Tatimore Vjetore<\/strong><\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Deklarata tatimore vjetore e fitimit t\u00eb tatuesh\u00ebm dor\u00ebzohet n\u00eb administrat\u00ebn tatimore nga:<ul><li>entitetet t\u00eb cilat deklarojn\u00eb dhe paguajn\u00eb tatim mbi fitimin korporativ<\/li><li>personat\u00a0 fizik\u00eb tregtar\u00eb \u00a0dhe t\u00eb vetpun\u00ebsuarit n\u00eb \u00a0lidhje me veprimtarin\u00eb ekonomike q\u00eb ushtrojn\u00eb.<\/li><\/ul><\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" start=\"2\"><li>Deklarata tatimore vjetore e t\u00eb ardhurave personale\/biznesore, dor\u00ebzohet n\u00eb administrat\u00ebn tatimore nga cdo person, me p\u00ebrjashtim t\u00eb:<ul><li>personave jorezident\u00eb t\u00eb cil\u00ebt marrin pagesa q\u00eb i n\u00ebnshtrohen tatimit p\u00ebrfundimtar n\u00eb burim sipas paragrafit 2 t\u00eb Nenit 58 \u201cT\u00eb ardhurat dhe pagesat objekt i tatimit t\u00eb mbajtur n\u00eb burim\u201d.<\/li><\/ul><\/li><\/ol>\n\n\n\n<p>Deklaratat tatimore vjetore, p\u00ebrfshir\u00eb Deklarat\u00ebn tatimore vjetore t\u00eb fitimit t\u00eb tatuesh\u00ebm dhe Deklarat\u00ebn tatimore vjetore e t\u00eb ardhurave personale\/biznesore, dor\u00ebzohen n\u00eb organin tatimor jo m\u00eb von\u00eb se data 31 mars e vitit pasardh\u00ebs t\u00eb vitit tatimor, p\u00ebr t\u00eb cilin dor\u00ebzohet deklarata.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Trash\u00ebgimtar\u00ebt ligjor\u00eb t\u00eb personit jan\u00eb p\u00ebrgjegj\u00ebs p\u00ebr plot\u00ebsimin e deklarat\u00ebs, n\u00eb rast se tatimpaguesi ka vdekur. Kjo deklarat\u00eb duhet t\u00eb p\u00ebrfshij\u00eb t\u00eb ardhurat e p\u00ebrgjithshme t\u00eb krijuara deri n\u00eb dat\u00ebn e vdekjes.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00eb rast se tatimpaguesi ndryshon rezidenc\u00ebn tatimore, ai duhet t\u00eb b\u00ebj\u00eb deklarat\u00eb tatimore p\u00ebr \u00e7do t\u00eb ardhur t\u00eb krijuar deri n\u00eb dat\u00ebn e ndryshimit t\u00eb rezidenc\u00ebs. Shembull: N\u00ebse nj\u00eb individ rezident shqiptar, i cili ka detyrimin p\u00ebr t\u00eb deklaruar t\u00eb ardhurat, largohet nga Shqip\u00ebria n\u00eb 31 korrik 2024, ai ka detyrimin e deklarimit t\u00eb t\u00eb ardhurave p\u00ebr periudh\u00ebn e rezidenc\u00ebs n\u00eb Shqip\u00ebri janar-korrik 2024.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Deklarimi nga tatimpaguesit realizohet sipas p\u00ebrcaktimeve n\u00eb Ligjin \u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d dhe akteve nenligjore p\u00ebr zbatimin e tij. Dor\u00ebzimi i deklarat\u00ebs b\u00ebhet n\u00eb rrug\u00eb elektronike, sipas formulareve p\u00ebrkat\u00ebs t\u00eb deklarimit, bashk\u00ebngjitur k\u00ebtij Udh\u00ebzimi:<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Deklarata vjetore e tatimit mbi fitimin korporativ e cila dorezohet nga subjektet q\u00eb paguajn\u00eb tatim mbi fitimin korporativ.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Deklarata vjetore e tatimit mbi fitimin nga personat fizik\u00eb tregtar\u00eb dhe t\u00eb vetpun\u00ebsuar, e cila dor\u00ebzohet nga personat fizik\u00eb tregtar\u00eb dhe personat fizik\u00eb t\u00eb vetpun\u00ebsuar.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Deklarata e tatimit mbi t\u00eb ardhurat personale e cila dorezohet nga individ\u00ebt sipas dispozitave t\u00eb Ligjit.<\/li><\/ul>\n\n\n\n<p>Tatimpaguesit t\u00eb cil\u00ebt jan\u00eb t\u00eb detyruar t\u00eb mbajn\u00eb kontabilitet sipas k\u00ebrkesave t\u00eb ligjit \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d paraqesin pran\u00eb administrat\u00ebs tatimore deklarat\u00ebn tatimore. Bazuar m\u00eb Ligjin \u2018P\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, Administrata tatimore ka t\u00eb drejten t\u00eb k\u00ebrkoj\u00eb cdo informacion t\u00eb parashikuar nga ky ligj, nd\u00ebrkoh\u00eb q\u00eb tatimpaguesit kan\u00eb detyrimin q\u00eb ti japin Adminittat\u00ebs Tatimore informacionin e k\u00ebrkuar. Pagesa detyrimeve tatimore sipas deklarat\u00ebs, paguhet n\u00eb llogarit\u00eb e autorizuara nga thesari i buxhetit t\u00eb shtetit.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">62.K\u00ebrkesat p\u00ebr Dokumentacion<\/h1>\n\n\n\n<ul class=\"wp-block-list\"><li>Tatimpaguesit subjekt i tatimit mbi fitmin korporativ dhe i tatimit mbi t\u00eb ardhurat nga biznesi (tregtar\u00ebt dhe t\u00eb vetpun\u00ebsuarit) llogarisin baz\u00ebn e tatimit (fitimin neto) duke zbritur nga t\u00eb ardhurat bruto, shpenzimet e zbritshme. T\u00eb dh\u00ebnat pasqyrohen t\u00eb plota n\u00eb deklarat\u00ebn p\u00ebrkat\u00ebse duke plot\u00ebsuar cdo rubrik\u00eb t\u00eb saj.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr efekt t\u00eb njohjes si shpenzim i zbritsh\u00ebm, tatimpaguesi duhet t\u00eb disponoj\u00eb nj\u00eb fatur\u00eb, sic p\u00ebrcaktohet n\u00eb ligjin \u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit\u201d:<\/li><li>Fatur\u00eb elektornike p\u00ebr shitjet pa para n\u00eb dor\u00eb-, t\u00eb l\u00ebshuar nga subjektet rezident\u00eb t\u00eb detyruar p\u00ebr l\u00ebshimin e faturave;<\/li><li>Autofatur\u00eb n\u00eb kuptim t\u00eb ligjit \u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit\u201d;<\/li><li>Fatur\u00eb importi sipas procedurave doganore;<\/li><li>Fatur\u00eb t\u00eb l\u00ebshuar nga personi jorezident p\u00ebr sh\u00ebrbime;<\/li><li>Dokument t\u00eb njohur p\u00ebr pagesa tarifash e te tjera t\u00eb k\u00ebsaj natyre t\u00eb bera p\u00ebr institucione si ente shtet\u00ebrore,&nbsp; entitete me status diplomatik si ambasada etj.<\/li><\/ul>\n\n\n\n<h1 class=\"wp-block-heading\">63.Parapagimet<\/h1>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Llogaritja e k\u00ebsteve t\u00eb parapagimit gjat\u00eb vitit tatimor p\u00ebr tatimin mbi fitimin korporativ<\/li><\/ol>\n\n\n\n<p>Tatimpaguesi subjekt i tatimit mbi fitimin korporativ, gjat\u00eb vitit tatimor, parapaguan k\u00ebstet mujore\/tremujore t\u00eb tatimit mbi fitimin:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>brenda dat\u00ebs 31 mars, p\u00ebr muajt janar, shkurt, mars;<\/li><li>brenda dat\u00ebs 30 qershor, p\u00ebr muajt prill, maj, qershor;<\/li><li>brenda dates 30 shtator, p\u00ebr muajt korrik, gusht, shtator; dhe,<\/li><li>brenda dat\u00ebs 31 dhjetor, p\u00ebr muajt tetor, n\u00ebntor dhjetor.<\/li><\/ul>\n\n\n\n<p>Bazuar n\u00eb t\u00eb dh\u00ebnat e deklarat\u00ebs s\u00eb fitimit t\u00eb tatuesh\u00ebm t\u00eb vitit paraardh\u00ebs, t\u00eb dor\u00ebzuar nga tatimpaguesi, deklarat\u00eb q\u00eb duhet t\u00eb dor\u00ebzohet brenda dat\u00ebs 31 mars t\u00eb vitit vijues, Administrata Tatimore llogarit k\u00ebstet mujore dhe ato tremujore t\u00eb parapagimeve t\u00eb tatimit mbi fitimin korporativ p\u00ebr periudh\u00ebn prill\u2013dhjetor t\u00eb vitit vijues dhe p\u00ebr periudh\u00ebn janar \u2013 mars t\u00eb vitit t\u00eb ardhsh\u00ebm. K\u00ebstet e parapagimeve i njoftohen tatimpaguesit n\u00eb rrug\u00eb elektornike n\u00eb llogarin\u00eb e tij brenda dat\u00ebs 10 prill t\u00eb vitit vijues.<\/p>\n\n\n\n<p>K\u00ebstet e llogaritura t\u00eb parapagimeve paguhen nga tatimpaguesi n\u00eb fund t\u00eb cdo 3 mujori, por mund t\u00eb paguhen edhe n\u00eb baz\u00eb mujore, brenda dat\u00ebs 15 t\u00eb cdo muaji. Kur k\u00ebstet e parapagimeve paguhen n\u00eb baz\u00eb tremujore, k\u00ebsti i \u00e7do tremujori llogaritet si shum\u00eb e k\u00ebsteve t\u00eb \u00e7do muaji t\u00eb tremujorit p\u00ebrkat\u00ebs.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Llogaritja e k\u00ebsteve t\u00eb parapagimeve t\u00eb tatimit mbi fitimin korporativ:<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00eb rastet kur tatimpaguesi ka m\u00eb shum\u00eb se nj\u00eb periudh\u00eb tatimore t\u00eb m\u00ebparshme q\u00eb e ka filluar veprimtarin\u00eb ekonomike, k\u00ebstet mujore t\u00eb parapagimeve t\u00eb tatimit mbi fitimin llogariten si m\u00eb posht\u00eb:<\/li><\/ul>\n\n\n\n<p>Shembull p\u00ebr llogaritjen e parapagimeve p\u00ebr vitin aktual 2023 e n\u00eb vijim:<\/p>\n\n\n\n<p>Tatimi mbi fitimin i vitit 2022 ka q\u00ebn\u00eb 1,200,000 lek\u00eb. K\u00ebstet mujore\/tremujore t\u00eb parapagimeve p\u00ebr vitin 2023 do t\u00eb jen\u00eb:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Pra p\u00ebr 3 mujorin e par\u00eb t\u00eb vitit 2023, k\u00ebsti i parapagimeve \u00ebsht\u00eb p\u00ebrcaktuar n\u00eb prill t\u00eb vitit paraardh\u00ebs 2022, bazuar n\u00eb deklarat\u00ebn e fititit t\u00eb tatuesh\u00ebm t\u00eb vitit 2021.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr periudh\u00ebn prill &#8211; dhjetor 2023: 1,200,000\/12 muaj = 100,000 lek\u00eb\/muaj. Totali p\u00ebr 9- Mujorin prill-dhjetor 2023 do jet\u00eb 100,000 x 9 muaj = 900,000 lek\u00eb, ose 300,000 lek\u00eb p\u00ebr cdo 3 mujor ose 100,000 lek\u00eb cdo muaj.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr periudh\u00ebn janar &#8211; mars 2024: 1,200,000\/12 muaj = 100,000 lek\u00eb\/muaj. Totali p\u00ebr 3- mujorin e par\u00eb t\u00eb vitit pasardh\u00ebs 2024 \u00ebsht\u00eb 100,000 x 3 muaj = 300,000 lek\u00eb, ose 100,000 lek\u00eb cdo muaj.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00eb rastet kur tatimpaguesi ka m\u00eb pak se nj\u00eb periudh\u00eb tatimore q\u00eb e ka filluar veprimtarin\u00eb ekonomike, k\u00ebstet mujore t\u00eb parapagimeve t\u00eb tatimit mbi fitimin llogariten si m\u00eb posht\u00eb:<\/li><\/ul>\n\n\n\n<p>Shembull:<\/p>\n\n\n\n<p>T\u00eb dh\u00ebnat: Veprimtaria ekonomike ka filluar n\u00eb dat\u00ebn 1 prill 2022. Tatimpaguesi ka deklaruar se tatimi mbi fitimin i vler\u00ebsuar prej tij p\u00ebr periudh\u00ebn prill-dhjetor 2022 dhe janar-mars 2023 mund t\u00eb jet\u00eb 100.000 leke \u00e7do muaj.<\/p>\n\n\n\n<p>Sipas bilancit t\u00eb depozituar p\u00ebr veprimtarin\u00eb ekonomike t\u00eb vitit 2022, tatimi mbi fitimin p\u00ebr periudh\u00ebn prill-dhjetor rezulton 1.350.000 lek\u00eb.<\/p>\n\n\n\n<p>Llogaritja e parapagimeve t\u00eb tatimit mbi fitimin p\u00ebr periudhat n\u00eb vijim:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr periudh\u00ebn janar-mars 2023 \u00ebsht\u00eb marr\u00eb n\u00eb konsiderat\u00eb vetvler\u00ebsimi i tatimpaguesit n\u00eb prill 2022 dhe &nbsp;parapagimet e k\u00ebsaj periudhe do jen\u00eb 100,000 lek\u00eb cdo muaj ose<\/li><\/ul>\n\n\n\n<p>300.000 lek\u00eb p\u00ebr 3 mujorin e par\u00eb 2023.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr periudh\u00ebn prill-dhjetor 2023: Fitimi i deklaruar p\u00ebr vitin 2022 ka q\u00ebn\u00eb 1.350.000 : 9 = 150.000 lek\u00eb n\u00eb muaj. Pra p\u00ebr periudh\u00ebn prill-dhjetor 2023 parapagimet e tatimit mbi fitimin do jen\u00eb 150.000 lek\u00eb cdo muaj ose 150.000 x 3 = 450.000 lek\u00eb cdo tre mujor, ose 1,350.000 lek\u00eb si 9 mujor.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr periudh\u00ebn janar-mars 2024 parapagimet do jen\u00eb 150,000 lek\u00eb cdo muaj ose 150,000 x 3 = 450,000 leke si 3 mujor.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00eb rastet kur tatimpaguesi e fillon veprimtarine n\u00eb vitin vijues, k\u00ebstet mujore t\u00eb parapagimeve t\u00eb tatimit mbi fitimin llogariten duke u bazuar n\u00eb deklarat\u00ebn parashikuese t\u00eb tatimpaguesit p\u00ebr shum\u00ebn e vler\u00ebsuar t\u00eb fitimit dhe tatimit mbi fitimin, pjes\u00ebtuar me numrin e muajve t\u00eb mbetur deri n\u00eb fund t\u00eb vitit, por pa marr\u00eb n\u00eb konsiderat\u00eb muajin e par\u00eb t\u00eb regjistrimit. Kjo formul\u00eb llogaritjeje do t\u00eb sh\u00ebrbej\u00eb edhe p\u00ebr p\u00ebrcaktimin e k\u00ebsteve mujore t\u00eb parapagimeve t\u00eb tatimit mbi fitimin p\u00ebr 3-mujorin e par\u00eb t\u00eb vitit pasardh\u00ebs. P\u00ebr 9-mujorin n\u00eb vijim prill-dhjetor t\u00eb vitit pasardh\u00ebs, k\u00ebstet mujore t\u00eb parapagimeve t\u00eb tatimit mbi fitimin llogariten duke marr\u00eb n\u00eb konsiderat\u00eb t\u00eb dh\u00ebnat e deklarat\u00ebs s\u00eb fitimit t\u00eb tatuesh\u00ebm t\u00eb vitit paraardh\u00ebs.<\/li><\/ul>\n\n\n\n<p>Shembull:<\/p>\n\n\n\n<p>Tatimpaguesi regjistrohet n\u00eb dat\u00ebn 10 gusht 2023 dhe deklaron se tatimi mbi fitimin e tij p\u00ebr periudh\u00ebn e mbetur t\u00eb vitit 2023 do t\u00eb jet\u00eb 800.000 lek\u00eb.<\/p>\n\n\n\n<p>K\u00ebstet e tij mujore t\u00eb parapagimevet\u00eb tatimit mbi fitimin llogariten:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr secilin nga muajt e periudh\u00ebs shtator-dhjetor 2014 : 800.000: 4 = 200.000 lek\u00eb\/muaj<ul><li>P\u00ebr secilin nga muajt e tremujorit t\u00eb par\u00eb 2024: 200.000 lek\u00eb\/muaj, ose 200,000 x 3 = 600 mij\u00eb l\u00ebk\u00eb si 3 mujor i par\u00eb 2024.<\/li><\/ul><\/li><\/ul>\n\n\n\n<p>E nj\u00ebjta metodologji do p\u00ebrdoret p\u00ebr llogaritjen e k\u00ebsteve mujore\/tremujore t\u00eb parapagimeve t\u00eb tatimit mbi edhe n\u00eb rastet kur periudhat paraardh\u00ebse tatimore kane rezultuar me humbje.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Korrigjimi n\u00eb ulje i k\u00ebsteve mujore t\u00eb paradh\u00ebnieve t\u00eb tatimit mbi fitimin korporativ.<\/li><\/ul>\n\n\n\n<p>Tatimpaguesi, n\u00eb \u00e7do muaj gjat\u00eb periudh\u00ebs tatimore, mund t\u00eb k\u00ebrkoj\u00eb dhe t\u00eb provoj\u00eb para organeve tatimore se tatimi mbi fitimin p\u00ebr k\u00ebt\u00eb periudh\u00eb tatimore do t\u00eb jet\u00eb, n\u00eb m\u00ebnyr\u00eb dometh\u00ebn\u00ebse, m\u00eb i ul\u00ebt se tatimi mbi fitimin n\u00eb periudh\u00ebn paraardh\u00ebse ose periudh\u00ebn e dyt\u00eb paraardh\u00ebse. N\u00eb k\u00ebto raste organi tatimor, bazuar n\u00eb argumentet, dokumentacionin dhe t\u00eb evidencat e tatimpaguesit, zvog\u00eblojn\u00eb shumat e llogaritura t\u00eb parapagimeve.<\/p>\n\n\n\n<p>Argumentet q\u00eb mund t\u00eb parashtroj\u00eb tatimpaguesi p\u00ebr t\u00eb k\u00ebrkuar reduktimin\/heqjen e k\u00ebsteve t\u00eb llogaritura t\u00eb parapagimit jan\u00eb:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Kur shitjet e deklaruara n\u00eb 3 mujorin e fundit, jan\u00eb ulur me mbi 20 % krahasuar me shitjet mesatare mujore t\u00eb 12 mujorit t\u00eb fundit para k\u00ebtij 3 mujori. Reduktimi i k\u00ebsteve b\u00ebhet n\u00eb proporcion me reduktimin e shitjeve t\u00eb mallrave dhe sh\u00ebrbimeve.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Kur blerjet e deklaruara n\u00eb 3 mujorin e fundit, jan\u00eb ulur me mbi 30 % krahasuar me blerjet mesatare mujore t\u00eb 12 mujorit t\u00eb fundit para k\u00ebtij 3 mujori. Reduktimi i k\u00ebsteve p\u00ebr parapagimet b\u00ebhet n\u00eb proporcion me reduktimin e blerjeve t\u00eb mallrave dhe sh\u00ebrbimeve.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Kur ka mungesa n\u00eb vijim t\u00eb kontratave t\u00eb shitjes s\u00eb mallrave apo sh\u00ebrbimeve, kontratave t\u00eb punimeve etj., t\u00eb cilat do ta reduktojn\u00eb n\u00eb m\u00ebnyr\u00eb dometh\u00ebn\u00ebse veprimtarin\u00eb dhe t\u00eb ardhurat e tatimpaguesit p\u00ebr muajt e mbetur t\u00eb vitit vijues p\u00ebr t\u00eb cilin k\u00ebrkohet reduktimi i k\u00ebsteve mujore t\u00eb parapagimeve t\u00eb tatimit mbi fitimin.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Kur p\u00ebrfundojn\u00eb kontrata mbi baz\u00ebn e t\u00eb cilave jan\u00eb realizuar t\u00eb ardhurat n\u00eb vitet e m\u00ebparshme, kan\u00eb p\u00ebrfunduar objektet apo pun\u00ebt e tjera publike t\u00eb kontraktuara.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Kur kan\u00eb ndodhur fatkeq\u00ebsi apo d\u00ebme n\u00eb veprimtarin\u00eb e tatimpaguesit gjat\u00eb vitit vijues dhe q\u00eb do t\u00eb \u00e7ojn\u00eb n\u00eb reduktimin e ndjesh\u00ebm t\u00eb veprimtaris\u00eb ekonomike.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Kur mbyllen linja, veprimtari t\u00eb caktuara, shkurtohet ndjesh\u00ebm forca e pun\u00ebs etj, si rezultat I tkurrjes s\u00eb veprimtaris\u00eb.<\/li><\/ul>\n\n\n\n<p>N\u00eb rastet kur kan\u00eb ndryshuar kushtet mbi baz\u00ebn e t\u00eb cilave k\u00ebstet e parapagesave jan\u00eb reduktuar, administrate tatimore, me p\u00eblqimin e tatimpaguesit, i rishikon ato n\u00eb rritje<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Korrigjimi n\u00eb rritje i k\u00ebsteve mujore t\u00eb parapagimeve t\u00eb tatimit mbi fitimin korporativ.<\/li><\/ul>\n\n\n\n<p>N\u00eb rastet kur, bazuar n\u00eb t\u00eb dh\u00ebnat e deklaruara p\u00ebr 9 mujorin e vitit n\u00eb vijim, rezulton se tatimpaguesi i ka rritur t\u00eb ardhurat mesatare mujore nga shitja e mallrave dhe sh\u00ebrbimeve me m\u00eb shum\u00eb se 10 % krahasuar me t\u00eb ardhurat mesatare mujore t\u00eb vitit t\u00eb kaluar, administrata tatimore mund t\u00eb rregullojn\u00eb n\u00eb rritje parapagimet e tre mujorit t\u00eb fundit t\u00eb vitit. Rritja e k\u00ebsteve t\u00eb parapagimit nuk mund t\u00eb jet\u00eb m\u00eb shum\u00eb se 75 % n\u00eb p\u00ebrputhje me p\u00ebrqindjen e rritjes s\u00eb t\u00eb ardhurave t\u00eb rezultuara nga krahasimi i vitit korrent me vitin e kaluar.<\/p>\n\n\n\n<p>Shembull:<\/p>\n\n\n\n<p>T\u00eb ardhurat bruto mesatare mujore 2022 kan\u00eb q\u00ebn\u00eb 100.000 lek\u00eb<\/p>\n\n\n\n<p>T\u00eb ardhurat bruto mesatare mujore janar-shtator 2023 jan\u00eb 130.000 lek\u00eb Rritja mesatare mujore e t\u00eb ardhurave&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u00ebsht\u00eb 30 %<\/p>\n\n\n\n<p>Rritja e k\u00ebsteve t\u00eb parapagimeve p\u00ebr periudh\u00ebn tetor-dhjetor do rriten &nbsp;jo m\u00eb shum\u00eb se 22,5 % (30 % x 75 %) &nbsp;e k\u00ebsteve t\u00eb parapagimit t\u00eb llogaritura n\u00eb fillim t\u00eb vitit.<\/p>\n\n\n\n<p>Tatimpaguesi:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>mund ta pranoj\u00eb vler\u00ebsimin e administrat\u00ebs tatimore;<ul><li>mund ta rishikoj\u00eb n\u00eb rritje, tej vler\u00ebsimit t\u00eb administrat\u00ebs tatimore dhe t\u00eb k\u00ebrkoj\u00eb rritje me t\u00eb lart\u00eb t\u00eb parapagesave, ose;<\/li><\/ul><\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>mund t\u00eb kund\u00ebrshtoj\u00eb rritjen e parapagesave t\u00eb b\u00ebr\u00eb nga administrata tatimore, sipas procedurave t\u00eb papashikuara t\u00eb apelimit tatimor.<\/li><\/ul>\n\n\n\n<p>N\u00eb rastet kur tatimpaguesi gjykon vet\u00eb se tatimi mbi fitimin i vler\u00ebsuar prej tij p\u00ebr vitin vijues, do t\u00eb jet\u00eb mbi 10% m\u00eb i lart\u00eb se k\u00ebstet mujore t\u00eb parapagesave t\u00eb llogaritura sipas ligjit, ai duhet t\u00eb paraqes\u00eb nj\u00eb deklarat\u00eb vler\u00ebsimi t\u00eb tatimit mbi fitimin p\u00ebr vitin ushtrimor jo m\u00eb von\u00eb se data 10 shtator. Mbi k\u00ebt\u00eb baz\u00eb administrata tatimore korrigjon n\u00eb rritje k\u00ebstet p\u00ebr muajt tetor-dhjetor t\u00eb vitit vijues.<\/p>\n\n\n\n<p>Shembull:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>K\u00ebstet e llogaritura p\u00ebr muajt janar \u2013 mars : 300,000 lek\u00eb (100,000 lek\u00eb\/muaj),<ul><li>K\u00ebstet e llogaritura p\u00ebr muajt prill \u2013 shtator : 1,200,000 lek\u00eb (200,000 lek\u00eb\/muaj),<\/li><\/ul><\/li><\/ul>\n\n\n\n<p>\u00d8 K\u00ebstet janar-shtator: 300,000 + 1,200,000 = 1,500,000 lek\u00eb<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>K\u00ebstet &nbsp;e &nbsp;llogaritura &nbsp;paraprakisht &nbsp;p\u00ebr &nbsp;muajt: &nbsp;tetor- &nbsp;n\u00ebntor\u2013dhjetor: &nbsp;600,000 &nbsp;lek\u00eb (3&#215;200,000),<\/li><\/ul>\n\n\n\n<p>\u00d8 K\u00ebstet p\u00ebr t\u00eb gjith\u00eb vitin ushtrimor: 2,100,000 lek\u00eb (300.000 + 1.200.000 + 600.000)<\/p>\n\n\n\n<p>Tatimi mbi fitimin i vler\u00ebsuar nga vet\u00eb tatimpaguesi q\u00eb vetdeklarohet deri n\u00eb 10 shtator \u00ebsht\u00eb 2,700,000 lek\u00eb, pra \u00ebsht\u00eb mbi 10 p\u00ebr qind m\u00eb i lart\u00eb se k\u00ebstet mujore t\u00eb parapagimeve t\u00eb llogaritura [(2,700,000-2,100,000)\/2,100,000 = 28%]. N\u00eb k\u00ebto kushte, k\u00ebsti shtes\u00eb p\u00ebr muajt tetor-dhjetor prej 200.000 lek\u00eb n\u00eb \u00e7do muaj (2,700,000 \u2013 2,100,000= 600,000\/3 = 200,000 lek\u00eb\/muaj).<\/p>\n\n\n\n<p>N\u00ebse si rezultat i auditimit n\u00ebp\u00ebrmjet kontrollit t\u00eb thelluar dhe vler\u00ebsimit tatimor, konstatohet se fitimi i tatimpaguesit n\u00eb vitin paraardh\u00ebs \u00ebsht\u00eb deklaruar m\u00eb i ul\u00ebt se ai q\u00eb rezulton nga auditimi, administrata tatimore mund t\u00eb rris\u00eb k\u00ebstet e parapagimeve t\u00eb llogaritura m\u00eb par\u00eb p\u00ebr vitin vijues dhe 3 mujorin e par\u00eb t\u00eb vitit pasardh\u00ebs. Rritja e k\u00ebsteve t\u00eb parapagimit b\u00ebhet n\u00eb raport me shum\u00ebn e rritur t\u00eb fitimit si rezultat i rivler\u00ebsimit krahasuar me fitimin e deklaruar.<\/p>\n\n\n\n<p>Administrata tatimore njofton tatimpaguesin p\u00ebr rritjen e k\u00ebsteve t\u00eb parapagimeve n\u00eb p\u00ebrputhje me dispozitat e ligjit nr. 9920, dat\u00eb 19.5.2008, \u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, i ndryshuar\u201d.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Llogaritja e k\u00ebsteve t\u00eb parapagimit gjat\u00eb vitit tatimor p\u00ebr tatimin mbi t\u00eb ardhurat personale nga biznesi dhe nga vetpun\u00ebsimi.<\/li><\/ul>\n\n\n\n<p>Tatimpaguesi subjekt i tatimit mbi t\u00eb ardhurat personale nga biznesi dhe vetpunesimi, gjat\u00eb vitit tatimor, parapaguan k\u00ebstet tremujore, t\u00eb tatimit mbi t\u00eb ardhurat personale:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>brenda dat\u00ebs 31 mars, p\u00ebr muajt janar, shkurt mars;<ul><li>brenda dat\u00ebs 30 qershor, p\u00ebr muajt prill, maj qershor;<\/li><\/ul><ul><li>brenda dates 30 shtator, p\u00ebr muajt korrik, gusht shtator; dhe,<\/li><\/ul><ul><li>brenda dat\u00ebs 31 dhjetor, p\u00ebr muajt tetor, n\u00ebntor dhjetor.<\/li><\/ul><\/li><\/ul>\n\n\n\n<p>Bazuar n\u00eb t\u00eb dh\u00ebnat e deklarat\u00ebs s\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi\/vetpun\u00ebsimi, t\u00eb vitit paraardh\u00ebs, t\u00eb dor\u00ebzuar nga tatimpaguesi, deklarat\u00eb q\u00eb duhet t\u00eb dor\u00ebzohet brenda dat\u00ebs 31 mars t\u00eb vitit vijues, Administrata Tatimore llogarit k\u00ebstet tremujore t\u00eb parapagimeve t\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi\/vetpun\u00ebsimi p\u00ebr periudh\u00ebn prill\u2013dhjetor t\u00eb vitit vijues dhe p\u00ebr periudh\u00ebn janar \u2013 mars t\u00eb vitit t\u00eb ardhsh\u00ebm. K\u00ebstet e parapagimeve i njoftohen tatimpaguesit n\u00eb rrug\u00eb elektornike n\u00eb llogarin\u00eb e tij brenda dat\u00ebs 20 prill t\u00eb vitit vijues.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Llogaritja e k\u00ebsteve t\u00eb parapagimeve:<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00eb rastet kur tatimpaguesi i tatimit mbi t\u00eb ardhurat personale nga biznesi\/vetpun\u00ebsimi, ka m\u00eb shum\u00eb se dy periudha tatimore q\u00eb e ka filluar veprimtarin\u00eb ekonomike, k\u00ebstet tremujore t\u00eb parapagimeve t\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi\/vetpunesimi, llogariten si m\u00eb posht\u00eb:<\/li><\/ul>\n\n\n\n<p>Shembull p\u00ebr llogaritjen e parapagimeve p\u00ebr vitin aktual 2023 e n\u00eb vijim:<\/p>\n\n\n\n<p>Tatimi mbi t\u00eb ardhurat personale nga biznesi\/vetpunesimi i vitit 2022 ka q\u00ebn\u00eb 120,000 lek\u00eb. K\u00ebstet tremujore t\u00eb parapagimeve do t\u00eb jen\u00eb:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr periudh\u00ebn prill &#8211; dhjetor 2023: 120,000\/12 muaj = 10,000 lek\u00eb\/muaj. Totali p\u00ebr 9- Mujorin prill-dhjetor 2023 do jet\u00eb 10,000 x 9 muaj = 90,000 lek\u00eb , ose 30,000 lek\u00eb p\u00ebr cdo 3 mujor.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr periudh\u00ebn janar &#8211; mars 2024: 120,000\/12 muaj = 10,000 lek\u00eb\/muaj. Totali p\u00ebr 3- mujorin e par\u00eb t\u00eb vitit pasardh\u00ebs 10,000 x 3 muaj = 30,000 lek\u00eb. Pra p\u00ebr 3 mujorin e par\u00eb t\u00eb vitit pasardh\u00ebs, k\u00ebsti i parapagimeve \u00ebsht\u00eb p\u00ebrcaktuar n\u00eb prill t\u00eb vitit paraardh\u00ebs, bazuar n\u00eb deklarat\u00ebn e t\u00eb ardhurave personale nga biznesi dhe vetpun\u00ebsimi t\u00eb vitit 2022.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00eb rastet kur tatimpaguesi ka m\u00eb pak se nj\u00eb periudh\u00eb tatimore q\u00eb e ka filluar veprimtarin\u00eb ekonomike, k\u00ebstet tremujore t\u00eb parapagimeve t\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi\/vetpunesimi llogariten si m\u00eb posht\u00eb:<\/li><\/ul>\n\n\n\n<p>Shembull:<\/p>\n\n\n\n<p>T\u00eb dh\u00ebnat:<\/p>\n\n\n\n<p>Veprimtaria ekonomike ka filluar n\u00eb dat\u00ebn 1 prill 2022. Tatimpaguesi ka deklaruar se tatimi mbi t\u00eb ardhurat personale nga biznesi\/vetpunesimi i vler\u00ebsuar prej tij p\u00ebr periudh\u00ebn prill-dhjetor 2022 mund t\u00eb jet\u00eb 10.000 leke cdo muaj.<\/p>\n\n\n\n<p>Sipas bilancit t\u00eb depozituar p\u00ebr veprimtarin\u00eb ekonomike t\u00eb vitit 2022, tatimi mbi t\u00eb ardhurat personale nga biznesi\/vetpunesimi p\u00ebr periudh\u00ebn prill-dhjetor ka rezultuar 135,000 lek\u00eb.<\/p>\n\n\n\n<p>Llogaritja e parapagimeve t\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi\/vetpunesimi p\u00ebr periudhat n\u00eb vijim:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr periudh\u00ebn janar-mars 2023 do merret n\u00eb konsiderat\u00eb vetvler\u00ebsimi i tatimpaguesit n\u00eb prill 2022 dhe parapagimi i k\u00ebsaj periudhe do jet\u00eb 30,000 lek\u00eb p\u00ebr 3 mujorin e par\u00eb 2023.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr periudh\u00ebn prill-dhjetor 2023: Tatimit mbi t\u00eb ardhurat personale nga biznesi\/vetpunesimi i deklaruar p\u00ebr vitin 2022 ka q\u00ebn\u00eb 135,000 : 9 = 15,000 lek\u00eb n\u00eb muaj. Pra p\u00ebr periudh\u00ebn prill-dhjetor 2023 parapagimet e tatimit mbi fitimin do jen\u00eb 15,000 x 3 = 45,000 lek\u00eb cdo 3 mujor.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr periudh\u00ebn janar-mars 2024 parapagimet do jen\u00eb 15,000 x 3 = 45,000 si 3 mujor<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00eb rastet kur tatimpaguesi e fillon veprimtarine n\u00eb vitin vijues, k\u00ebstet tremujore t\u00eb parapagimeve t\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi\/vetpunesimi llogariten duke u bazuar n\u00eb deklarat\u00ebn parashikuese t\u00eb tatimpaguesit p\u00ebr shum\u00ebn e vler\u00ebsuar t\u00eb t\u00eb ardhur\u00ebs<\/li><\/ul>\n\n\n\n<p>personale nga biznesi\/vetpun\u00ebsimi, dhe tatimit mbi k\u00ebt\u00eb t\u00eb ardhur, pjes\u00ebtuar me numrin e muajve t\u00eb mbetur deri n\u00eb fund t\u00eb vitit, por pa marr\u00eb n\u00eb konsiderat\u00eb muajin e par\u00eb t\u00eb regjistrimit. Kjo formul\u00eb llogaritjeje do t\u00eb sh\u00ebrbej\u00eb edhe p\u00ebr p\u00ebrcaktimin e k\u00ebstit t\u00eb parapagimit t\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi\/vetpunesimi p\u00ebr 3-mujorin e par\u00eb t\u00eb vitit pasardh\u00ebs. P\u00ebr 9-mujorin n\u00eb vijim prill-dhjetor t\u00eb vitit pasardh\u00ebs, k\u00ebstet tremujore t\u00eb parapagimeve t\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi\/vetpunesimi llogariten duke marr\u00eb n\u00eb konsiderat\u00eb t\u00eb dh\u00ebnat e deklarat\u00ebs s\u00eb t\u00eb ardhurave personale t\u00eb tatueshme t\u00eb vitit paraardh\u00ebs.<\/p>\n\n\n\n<p>Shembull:<\/p>\n\n\n\n<p>Tatimpaguesi regjistrohet n\u00eb dat\u00ebn 10 shtator 2023 dhe deklaron se tatimi mbi t\u00eb ardhurat personale nga biznesi\/vetpunesimi i tij p\u00ebr periudh\u00ebn e mbetur t\u00eb vitit 2023 do t\u00eb jet\u00eb 60.000 lek\u00eb.<\/p>\n\n\n\n<p>K\u00ebstet e tij tremujore t\u00eb parapagimeve t\u00eb tatimit llogariten:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr tremujorin e fundit&nbsp; tetor-dhjetor 2023:&nbsp; 60,000 lek\u00eb<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr tre mujorin e pare 2024: 60.000 lek\u00eb<\/li><\/ul>\n\n\n\n<p>E nj\u00ebjta metodologji do p\u00ebrdoret p\u00ebr llogaritjen e k\u00ebsteve mujore\/tremujore t\u00eb parapagimeve t\u00eb tatimit mbi edhe n\u00eb rastet kur periudhat paraardh\u00ebse tatimore kane rezultuar me humbje.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Korrigjimi i k\u00ebsteve t\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi dhe vetpun\u00ebsimi.<\/li><\/ul>\n\n\n\n<p>Korrigjimi n\u00eb ulje i k\u00ebsteve t\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi dhe vetpun\u00ebsimi mund t\u00eb k\u00ebrkohet n\u00eb cdo koh\u00eb nga tatimpaguesi, nd\u00ebrsa korrigjimi n\u00eb rritje i tyre mund t\u00eb b\u00ebhet vet\u00ebm p\u00ebr 3 mujorin e fundit t\u00eb vitit.<\/p>\n\n\n\n<p>P\u00ebr korrigjimin e kesteve t\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi dhe vetpun\u00ebsimi, zbatohen parimet e parashikuara n\u00eb pikat 3 dhe 4 m\u00eb lart, t\u00eb parashikuara p\u00ebr tatimin mbi fitimin korporativ.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">64.Deklarata plot\u00ebsuese tatimore<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>Tatimpaguesi ka detyrimin q\u00eb n\u00ebse konstaton se tatimi i paguesh\u00ebm n\u00eb deklarat\u00ebn e tij t\u00eb fundit t\u00eb t\u00eb ardhurave duhet t\u00eb ishte m\u00eb i lart\u00eb ose humbja tatimore m\u00eb e ul\u00ebt, t\u00eb dor\u00ebzoj\u00eb nj\u00eb deklarat\u00eb tatimore shtes\u00eb dhe t\u00eb paguaj\u00eb diferenc\u00ebn midis tatimit t\u00eb deklaruar m\u00eb par\u00eb t\u00eb paguesh\u00ebm dhe tatimit suplementar t\u00eb paguesh\u00ebm, brenda 30 dit\u00ebve nga konstatimi i diferenc\u00ebs. N\u00eb k\u00ebt\u00eb rast ndaj tij nuk vendosen penalitete p\u00ebr plot\u00ebsimin me vones\u00eb t\u00eb deklarat\u00ebs, me p\u00ebrjashtim t\u00eb kamatvonesave eventuale p\u00ebr pages\u00eb t\u00eb vonuar.<\/li><li>E nj\u00ebjta procedur\u00eb ndodh edhe n\u00ebse detyrimi tatim i rillogaritur rezulton m\u00eb i ul\u00ebt. N\u00eb k\u00ebt\u00eb rast shumat e mbipaguara mund t\u00eb k\u00ebrkohen vet\u00ebm n\u00eb deklarat\u00ebn tatimore shtes\u00eb dhe q\u00eb p\u00ebrmban shum\u00ebn e tatimi m\u00eb t\u00eb lart\u00eb p\u00ebr t&#8217;u kthyer.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">65.Agjenti Tatimor i&nbsp; List\u00ebpages\u00ebs<\/h2>\n\n\n\n<p>Pun\u00ebdh\u00ebn\u00ebsi konsiderohet \u201cagjent tatimor\u201d n\u00eb lidhje me detyrimin tatimor t\u00eb t\u00eb punesuarve, detyrim i cili lidhet me t\u00eb ardhurat nga pun\u00ebsimi i tyre. Pun\u00ebdh\u00ebn\u00ebsi n\u00eb rolin e \u201cagjentit tatimor\u201d ka detyrimet e parashikuara n\u00eb Ligjin \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d dhe Ligjin \u201cP\u00ebr Procedurat Tatimore\u201d dhe \u00ebsht\u00eb p\u00ebrgjegj\u00ebs p\u00ebr llogaritjen e detyrimit tatimor, mbajtjen e detyrimit nga<\/p>\n\n\n\n<p>pagesa dhe transferimin e k\u00ebtij detyrimi n\u00eb llogarit\u00eb e t\u00eb ardhurave t\u00eb buxhetit t\u00eb shtetit. Brenda dat\u00ebs 20 t\u00eb muajit pasardh\u00ebs, krahas pages\u00ebs s\u00eb detyrimit, pun\u00ebdh\u00ebn\u00ebsi nj\u00ebkoh\u00ebsisht dor\u00ebzon cdo muaj list\u00ebpages\u00ebn ku jan\u00eb t\u00eb pasqyruara t\u00eb gjith\u00eb element\u00ebt e pag\u00ebs bruto, zbritjet e baz\u00ebs tatimore p\u00ebr llogaritjen e kontributeve, baz\u00ebs tatimore p\u00ebr llogaritjen e tatimit mbi t\u00eb ardhurat nga pun\u00ebsimi si dhe pag\u00ebn neto t\u00eb p\u00ebrfituar nga pun\u00ebmarr\u00ebsi.<\/p>\n\n\n\n<p>Pun\u00ebdh\u00ebn\u00ebsi, n\u00eb rolin e agjentit tatimor t\u00eb list\u00ebpages\u00ebs, mban tatimin nga paga sipas parashikimeve t\u00eb nenit 24 \u201cNormat tatimore\u201d t\u00eb Ligjit. Zbritja nga baza e tatimit (nga paga bruto) e parashikuar n\u00eb paragrafin 1 t\u00eb nenit 22 \u201cZbritjet nga baza tatimore\u201d lejohet t\u00eb b\u00ebhet nga pun\u00ebdh\u00ebn\u00ebsi, n\u00ebse pum\u00ebmarr\u00ebsi tatimpagues i tatimit mbi pag\u00ebn, ka n\u00ebnshkruar deklarat\u00ebn mbi statusin personal me k\u00ebt\u00eb pun\u00ebdh\u00ebn\u00ebs, sipas nenit 66 \u201cDeklarata mbi statusin personal\u201d t\u00eb Ligjit.<\/p>\n\n\n\n<p>N\u00ebse pun\u00ebmarr\u00ebsi hyn n\u00eb marr\u00ebdh\u00ebnie pun\u00ebsimi edhe me pun\u00ebmarr\u00ebs t\u00eb tjer\u00eb, ai nuk ka t\u00eb drejt\u00eb t\u00eb p\u00ebrfitoj\u00eb \u201cZbritje nga baza tatimore\u201d tek k\u00ebta pun\u00ebdh\u00ebn\u00ebs t\u00eb tjer\u00eb. Pun\u00ebdh\u00ebn\u00ebsit e tjer\u00eb do t\u00eb aplikojn\u00eb shkall\u00ebn progresive t\u00eb tatimit sipas nenit 24, t\u00eb ligjit.<\/p>\n\n\n\n<p>Pun\u00ebmarr\u00ebsi q\u00eb \u00ebsht\u00eb n\u00eb marr\u00ebdh\u00ebnie pun\u00ebsimi me m\u00eb tep\u00ebr se nj\u00eb pun\u00ebdh\u00ebn\u00ebs, dor\u00ebzon deklarat\u00ebn mbi statusin personal, sipas nenit 66 \u201cDeklarata mbi statusin personal\u201d tek pun\u00ebdh\u00ebn\u00ebsi kryesor ku konsumon koh\u00ebn m\u00eb t\u00eb madhe t\u00eb pun\u00ebs apo ku ka nivelin m\u00eb t\u00eb lart\u00eb t\u00eb pag\u00ebs.<\/p>\n\n\n\n<p>Pun\u00ebmarr\u00ebsit e pun\u00ebsuar n\u00eb m\u00eb shum\u00eb se nj\u00eb pun\u00ebdh\u00ebn\u00ebs, bazuar n\u00eb Nenin 67 \u201cDeklarata vjetore e t\u00eb ardhurave personale\u201d Paragrafi \u201c1\/b\u201d, kan\u00eb detyrimin p\u00ebr t\u00eb t\u00eb dor\u00ebzuar Deklarat\u00ebn vjetore tatimore personale, ku llogarisin edhe detyrimin tatimor p\u00ebrfundimtar nga pun\u00ebsimi n\u00eb m\u00eb shum\u00eb se nj\u00eb pun\u00ebdh\u00ebn\u00ebs, apo edhe t\u00eb ardhurat e mundshme nga burime t\u00eb tjera.<\/p>\n\n\n\n<p>Shembull 1<\/p>\n\n\n\n<p>Pum\u00ebmarr\u00ebsi \u201cK.P.\u201d \u00ebsht\u00eb i pun\u00ebsuar n\u00eb subjektin \u201cAlpha\u201d, dhe ka kontrat\u00eb pun\u00ebsimi me pag\u00eb bruto mujore 100.000 lek\u00eb. Nj\u00ebkoh\u00ebsisht \u201cK.P\u201d n\u00eb dark\u00eb punon me orar t\u00eb reduktuar tek subjekti \u201cBeta\u201d me t\u00eb cilin ka kontrat\u00eb pun\u00ebsimi me pag\u00eb bruto mujore 50.000 lek\u00eb.<\/p>\n\n\n\n<p>Pun\u00ebmarr\u00ebsi \u201cK.P.\u201d dor\u00ebzon tek pun\u00ebdh\u00ebn\u00ebsi \u201cAlpha\u201d \u201cDeklarat\u00ebn mbi statusin personal\u201d dhe mbi k\u00ebt\u00eb baz\u00eb, subjekti i llogarit n\u00eb list\u00ebpages\u00eb detyrimin e tatimit mbi t\u00eb ardhurat personale nga paga 100.000 \u2013 30.000 = 70.000 x 13 % = 9.100 lek\u00eb tatim.<\/p>\n\n\n\n<p>Pun\u00ebmarr\u00ebsi \u201cK.P.\u201d nuk duhet t\u00eb dor\u00ebzoj\u00eb tek pun\u00ebdh\u00ebn\u00ebsi i dyt\u00eb \u201cBeta\u201d \u201cDeklarat\u00ebn mbi statusin personal\u201d. Pun\u00ebdh\u00ebn\u00ebsi \u201cBeta\u201d i llogarit n\u00eb list\u00ebpages\u00eb detyrimin e tatimit mbi t\u00eb ardhurat personale nga paga 50.000 x 13 % = 6.500 lek\u00eb tatim.<\/p>\n\n\n\n<p>N\u00eb fund t\u00eb vitit, brenda dat\u00ebs 31 mars t\u00eb vitit pasardh\u00ebs, individi \u201cK.P\u201d, bazuar n\u00eb nenin 67 t\u00eb Ligjit,<\/p>\n\n\n\n<p>\u00ebsht\u00eb i detyruar t\u00eb dor\u00ebzoj\u00eb \u201cDeklarat\u00ebn vjetore e t\u00eb ardhurave personale\u201d ku do rillogaris\u00eb detyrimin tatimor t\u00eb tatimit mbi t\u00eb ardhurat p\u00ebersonale nga paga, pasi ka q\u00ebn\u00eb i dypun\u00ebsuar\u201d<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>T\u00eb ardhurat mujore nga paga t\u00eb realizuara: 100.000 + 50.000 = 150.000 lek\u00eb<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Tatimi i paguesht\u00ebm p\u00ebr t\u00eb ardhurat e realizuara 150.000 \u2013 30.000 = 120.000 x 13 %<\/li><\/ul>\n\n\n\n<p>= 15.600 lek\u00eb<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Tatimi mbi baza mujore i paguar gjat\u00eb vitit: 9.100+6.500= 15600 leke ne muaj<\/li><li>Tatimi i mbipaguar apo p\u00ebr tu paguar: Zero<\/li><\/ul>\n\n\n\n<p>Shembull 3<\/p>\n\n\n\n<p>N\u00ebse t\u00eb ardhurat mujore t\u00eb individit \u201cK.P.\u201d do ishin 200.000 lek\u00eb tek pun\u00ebdh\u00ebn\u00ebsi i par\u00eb dhe<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>lek\u00eb t\u00ebk pun\u00ebdh\u00ebn\u00ebsi i dyt\u00eb<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>T\u00eb ardhurat mujore nga paga t\u00eb realizuara: 200.000 + 180.000 = 380.000 lek\u00eb<ul><li>Tatimi i paguesht\u00ebm p\u00ebr t\u00eb ardhurat e realizuara 380.000- 30.000 = 350.000 lek\u00eb n\u00eb muaj. (170.000 x 13 %) + (180.000 x 23 %) = 22.100 + 41.400 = 63.500 lek\u00eb tatim mujor<\/li><\/ul><ul><li>Tatimi mbi baza mujore i paguar gjat\u00eb vitit: (i) 200.000 lek\u00eb \u2013 30.000 = 170.000 x 13<\/li><\/ul><\/li><\/ul>\n\n\n\n<p>% = 22100 lek\u00eb tatim dhe (ii) 170.000 x 13 % + &nbsp;10.000 x 23% = 24.400 lek\u00eb tatim. Gjithsej tatimi i paguar 46.500 lek\u00eb tatim.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Tatimi mujor shtes\u00eb p\u00ebr tu paguar: 63.500&nbsp; \u2013&nbsp; 46.500 = 17.000 lek\u00eb n\u00eb muaj ose<\/li><\/ul>\n\n\n\n<p>204.000 lek\u00eb n\u00eb vit t\u00eb cilat&nbsp; i pun\u00ebsuari duhet ti paguaj\u00eb brenda dat\u00ebs 31 mars t\u00eb vitit pasardh\u00ebs sipas \u201cDeklarat\u00ebs vjetore t\u00eb t\u00eb ardhurave personale\u201d.<\/p>\n\n\n\n<p>P\u00ebr tu trajtuar si t\u00eb ardhura nga pun\u00ebsimi dhe n\u00eb m\u00ebnyr\u00eb q\u00eb detyrimi tatimor t\u00eb llogaritet sipas tarifave progresive 13 % dhe 23 % t\u00eb parashikuara n\u00eb ligj, duhet q\u00eb pun\u00ebdh\u00ebn\u00ebsi t\u00eb jet\u00eb p\u00ebrgjegj\u00ebs edhe p\u00ebr llogaritjen e detyrimeve p\u00ebr kontributet e sigurimeve shoq\u00ebrore dhe sh\u00ebndetsore.<\/p>\n\n\n\n<p>Pagesat e tjera t\u00eb b\u00ebra nga nj\u00eb subjekt.<\/p>\n\n\n\n<p>N\u00ebse nj\u00eb pun\u00ebmarr\u00ebs b\u00ebn pagesa p\u00ebr nj\u00eb individ, i cili n\u00eb kuptim t\u00eb Kodit t\u00eb Pun\u00ebs, nuk \u00ebsht\u00eb n\u00eb marr\u00ebdh\u00ebnie pun\u00ebsimi me t\u00eb, por ofron ndonj\u00eb sh\u00ebrbim teknik jo t\u00eb vazhduesh\u00ebm, apo pagesa b\u00ebhet p\u00ebr pjes\u00ebmarrje n\u00eb organe drejtuese, k\u00ebshilluese etj t\u00eb subjektit, zbatohet norma e tatimit 15 % mbi pages\u00ebn bruto t\u00eb b\u00ebr\u00eb. Shembuj:<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>pagesa p\u00ebr antar\u00eb t\u00eb k\u00ebshillave mbikqyrr\u00ebs, apo organeve t\u00eb tjera drejtuese, t\u00eb cil\u00ebt nuk jan\u00eb nj\u00ebkoh\u00ebsisht t\u00eb pun\u00ebsuar t\u00eb subjektit pagues por kan\u00eb funksione apo jan\u00eb t\u00eb pun\u00ebsuar n\u00eb subjekte t\u00eb tjer\u00eb;<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>pagesa jo t\u00eb vazhdueshme n\u00eb kuptimin e marr\u00ebdh\u00ebnieve t\u00eb pun\u00ebsimit, p\u00ebr ndonj\u00eb sh\u00ebrbim teknik rast\u00ebsor, p\u00ebr ndonj\u00eb konsult\u00eb, studim, etj, t\u00eb ofruara nga individ\u00eb ekspert\u00eb t\u00eb fush\u00ebs, t\u00eb cil\u00ebt mund t\u00eb jen\u00eb n\u00eb marr\u00ebdh\u00ebnie pun\u00ebsimi me subjekte t\u00eb tjera;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>pagesa p\u00ebr m\u00ebsimdh\u00ebnie, kurse, trajnime nga individ\u00eb jasht\u00eb subjektit, t\u00eb cil\u00ebt n\u00eb kuptim t\u00eb Kodit t\u00eb Pun\u00ebs nuk hyjn\u00eb n\u00eb marr\u00ebdh\u00ebnie pun\u00ebsimi me subjektin dhe t\u00eb cil\u00ebt jan\u00eb t\u00eb angazhuar qoft\u00eb si t\u00eb pun\u00ebsuar n\u00eb subjekte t\u00eb tjer\u00eb, apo mund t\u00eb jen\u00eb individ\u00eb t\u00eb till\u00eb (psh pensionist\u00eb) q\u00eb nuk kryejn\u00eb veprimtari t\u00eb till\u00eb t\u00eb vazhdueshme.<\/li><\/ul>\n\n\n\n<p>N\u00ebse pagesat, t\u00eb cilat nuk jan\u00eb t\u00eb lidhura me marr\u00ebdh\u00ebnie pun\u00ebsimi, t\u00eb tilla si ato t\u00eb p\u00ebrmendura n\u00eb paragraf\u00ebt \u201cb\u201d dhe \u201cc\u201d m\u00eb sip\u00ebr b\u00ebhen p\u00ebr persona fizik\u00eb t\u00eb vetpun\u00ebsuar, t\u00eb pajisur me NIPT, nuk mbahet tatim.<\/p>\n\n\n\n<p>Pun\u00ebdh\u00ebn\u00ebsi mban regjistrime n\u00eb lidhje me t\u00eb ardhurat nga pun\u00ebsimi t\u00eb paguara pun\u00ebmarr\u00ebsit, si dhe t\u00eb tatimit t\u00eb mbajtur. List\u00ebpagesa sipas Modelit Nr. &#8230;.. bashkengjitur e cila \u00ebsht\u00eb nj\u00ebkoh\u00ebsisht edhe \u201cDeklarat\u00eb e llogaritjes s\u00eb Kontributeve te Sigurimeve Shoqerore dhe Sh\u00ebndetsore dhe e Tatimit mbi te Ardhurtat Personale nga Pun\u00ebsimi\u201d dor\u00ebzohet n\u00eb form\u00ebn, m\u00ebnyr\u00ebn dhe afatet e parashikuara nga legjislacioni tatimor dhe ai i sigurimeve shoq\u00ebrore n\u00eb fuqi.<\/p>\n\n\n\n<p>Agjent\u00ebt tatimor\u00eb t\u00eb list\u00ebpages\u00ebs jan\u00eb p\u00ebrgjegj\u00ebs p\u00ebr pagimin e tatimit mbi t\u00eb ardhurat nga pun\u00ebsimi, me t\u00eb nj\u00ebjt\u00ebn p\u00ebrgjegj\u00ebsi sikur ai t\u00eb ishte borxhi i tyre tatimor.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">66. Deklarata mbi Statusin Personal<\/h1>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Cdo pun\u00ebmarr\u00ebs n\u00ebnshkruan nj\u00eb deklarat\u00eb n\u00eb lidhje me statusin personal t\u00eb tij para fillimit t\u00eb pages\u00ebs s\u00eb t\u00eb ardhurave nga paga.<\/li><li>P\u00ebr subjektet e regjistruar dhe q\u00eb zhvillojn\u00eb veprimtari ekonomike, deklarata do k\u00ebrkohet me hyrjen n\u00eb fuqi t\u00eb Ligjit \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d Pra list\u00ebpagesa e muajit janar 2023, e cili duhet t\u00eb deklarohet deri n\u00eb 20 shkurt 2023, duhet t\u00eb ket\u00eb t\u00eb pasqyruar zbritjet nga baza e tatimit p\u00ebr ato raste kur pun\u00ebmarr\u00ebsit e kan\u00eb dor\u00ebzuar deklarat\u00ebn e statusit personal<\/li><li>P\u00ebr subjektet q\u00eb regjistrohen rishtazi, deklarata mbi statusin personal do merret n\u00eb momentin e fillimit t\u00eb marr\u00ebdh\u00ebnieve t\u00eb pun\u00ebsimit t\u00eb individ\u00ebve.<\/li><li>Nj\u00eb pun\u00ebmarr\u00ebs nuk mund t\u00eb n\u00ebnshkruaj\u00eb deklarat\u00ebn p\u00ebr statusin personal me m\u00eb shum\u00eb se nj\u00eb agjent tatimor t\u00eb list\u00ebpages\u00ebs p\u00ebr t\u00eb nj\u00ebjt\u00ebn periudh\u00eb kalendarike mujore. N\u00ebse pun\u00ebmarr\u00ebsi i cili mund t\u00eb jet\u00eb i pun\u00ebsuar n\u00eb dy subjekte, ka dorezuar deklarat\u00ebn tek pun\u00ebdh\u00ebn\u00ebsi \u201cA\u201d por jo tek pun\u00ebdh\u00ebn\u00ebsi \u201cB\u201d, por n\u00eb fund t\u00eb muajit i shk\u00ebput marr\u00ebdheniet e pun\u00ebsimit me pun\u00ebdh\u00ebn\u00ebsin \u2018A\u201d, dhe do jet\u00eb i pun\u00ebsuar vet\u00ebm tek pun\u00ebdh\u00ebn\u00ebsi \u201cB\u201d, ka t\u00eb drejt\u00eb q\u00eb p\u00ebr efekt t\u00eb vazhdimit t\u00eb p\u00ebrfitimit t\u00eb zbritjeve sipas paragrafit 1 t\u00eb n\u00ebnit 22, t\u00eb dor\u00ebzoj\u00eb deklarat\u00ebn p\u00ebr statusin personal tek pun\u00ebdh\u00ebn\u00ebsi \u201cB\u201d. Cdo p\u00ebrfitim i padrejt\u00eb i zbritjeve nga baza e tatimit p\u00ebrb\u00ebn shkelje t\u00eb legjislacionit tatimor dhe d\u00ebnohet sipas parashikimeve n\u00eb Ligjin \u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d<\/li><li>Deklarata mbi statusin personal p\u00ebrfshin t\u00eb gjitha informacionet e nevojshme p\u00ebr t\u00eb pretenduar zbritje nga e ardhura e tatueshme sipas nenit 22 Paragrafi 1 \u201cZbritjet nga baza tatimore\u201d.<\/li><li>P\u00ebr p\u00ebrfitimin e zbritjeve sipas paragrafit g\u00ebrmave \u201ca\u201d, \u201cb\u201d dhe \u201cc\u201d t\u00eb paragrafit 1 t\u00eb nenit 22, pun\u00ebmarr\u00ebsi duhet t\u00eb depozitoj\u00eb kontrat\u00ebn e pun\u00ebsimit ku \u00ebsht\u00eb p\u00ebrcaktuar paga bruto e tij.<\/li><li>P\u00ebr p\u00ebrfitimin e zbritjeve sipas g\u00ebrm\u00ebs \u201ca\u201d, t\u00eb paragrafit 2 t\u00eb nenit 22, pun\u00ebmarr\u00ebsi duhet t\u00eb depozitoj\u00eb kontrat\u00ebn me institucionin arsimor ku studiojn\u00eb f\u00ebmij\u00ebt, si dhe transfertat apo pagesat bankare t\u00eb k\u00ebsteve t\u00eb shkollimit.<\/li><li>P\u00ebr p\u00ebrfitimin e zbritjeve sipas g\u00ebrm\u00ebs \u201cb\u201d, t\u00eb paragrafit 2 t\u00eb nenit 22, pun\u00ebmarr\u00ebsi duhet t\u00eb depozitoj\u00eb dokumentacionin mjek\u00ebsor, (recet\u00ebn e leshuar nga mjeku\/institucioni kompetent, fatur\u00ebn e pages\u00ebs s\u00eb barnave).<\/li><li>Zbritjet e parashikuara n\u00eb paragrafin 1 t\u00eb nenit 22 \u201cZbritjet nga baza tatimore\u201d aplikohen p\u00ebr:<ul><li>Pun\u00ebmarr\u00ebsit, baza tatimore (paga bruto) e t\u00eb cil\u00ebve reduktohet me k\u00ebto zbritje<\/li><li>Personave fizik\u00eb t\u00eb vetpun\u00ebsuar dhe tregtar\u00eb me t\u00eb ardhura nga biznesi, e ardhura neto e t\u00eb cil\u00ebve \u00a0reduktohet me k\u00ebto zbritje.<\/li><\/ul><\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\" start=\"10\"><li>Zbritjet e parashikuara n\u00eb paragrafin 1 t\u00eb nenit 22 \u201cZbritjet nga baza tatimore\u201d nuk aplikohen mbi:<ul><li>Pag\u00ebn referuese p\u00ebr efekt t\u00eb kontributeve t\u00eb llogaritur nga \u00a0personat fizik\u00eb tregtar\u00eb, t\u00eb vetpunesuarit\u00a0 dhe;<\/li><li>Pag\u00ebn referuese p\u00ebr efekt t\u00eb kontributeve t\u00eb personave t\u00eb papaguar t\u00eb familjes t\u00eb pun\u00ebesuar tek personat fizik\u00eb tregtar\u00eb dhe tek t\u00eb vetpunesuarit.<\/li><\/ul><\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\" start=\"10\"><li>Formulari i Deklarat\u00ebs mbi statusin personal q\u00eb plot\u00ebsohet nga pun\u00ebmarresi \u00ebsht\u00eb sipas Modelit Nr&#8230;&#8230;. bashk\u00ebngjitur k\u00ebtij Udh\u00ebzimi.<\/li><\/ol>\n\n\n\n<h1 class=\"wp-block-heading\">67.Deklarata vjetore e t\u00eb ardhurave personale<\/h1>\n\n\n\n<p>Personat q\u00eb jan\u00eb t\u00eb detyruar t\u00eb dor\u00ebzojn\u00eb Deklarat\u00eb vjetore t\u00eb t\u00eb ardhurave personale p\u00ebrfshijn\u00eb:<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>Personat t\u00eb cil\u00ebt kan\u00eb realizuar t\u00eb ardhura bruto nga pun\u00ebsimi m\u00eb shum\u00eb se 1.200.000 lek\u00eb n\u00eb nj\u00eb vit tatimor, pavar\u00ebsisht n\u00ebse viti ka q\u00ebn\u00eb i plot\u00eb apo jo i plot\u00eb.<\/li><li>Personat, pavar\u00ebsisht shum\u00ebs s\u00eb t\u00eb ardhurave bruto vjetore nga pun\u00ebsimi, t\u00eb cil\u00ebt qoft\u00eb edhe p\u00ebr nj\u00eb muaj, kan\u00eb q\u00ebn\u00eb t\u00eb pun\u00ebsuar nj\u00ebkoh\u00ebsisht n\u00eb m\u00eb tep\u00ebr se nj\u00eb pun\u00ebmarr\u00ebs.<\/li><li>Personat, t\u00eb cil\u00ebt kan\u00eb realizuar n\u00eb nj\u00eb vit t\u00eb plot\u00eb apo jo t\u00eb plot\u00eb, m\u00eb shum\u00eb se 50.000 lek\u00eb t\u00eb ardhura t\u00eb ndryshme nga t\u00eb ardhurat nga pun\u00ebsimi, por p\u00ebr t\u00eb cilat nuk \u00ebsht\u00eb mbajtur tatimi n\u00eb burim sipas p\u00ebrcaktimeve t\u00eb Kapitullit 5 t\u00eb Ligjit. T\u00eb ardhura t\u00eb tilla mund t\u00eb jen\u00eb:<ul><li>T\u00eb ardhurat nga qeradh\u00ebnia, kur qeramarr\u00ebs \u00ebsht\u00eb nj\u00eb individ i paregjistruar si tatimpagues tregtar, i vetpun\u00ebesuar apo entitet;<\/li><\/ul><ul><li>T\u00eb ardhura t\u00eb realizuara jasht\u00eb territorrit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, pavar\u00ebsisht n\u00ebse jan\u00eb taksuar apo jo;<\/li><\/ul><ul><li>T\u00eb ardhura t\u00eb tjera t\u00eb cfar\u00ebdoshme, p\u00ebr t\u00eb cilat paguesi nuk ka mbajtur ndonj\u00eb tatim n\u00eb burim, megjith\u00ebse mund t\u00eb k\u00ebt\u00eb patur detyrimin ligjor p\u00ebr mbajtjen e tatimit n\u00eb burim sipas p\u00ebrcaktimeve t\u00eb Kapitullit 5 t\u00eb Ligjit. Mosmbajtja e tatimit n\u00eb burim nga paguesi i ndonj\u00eb t\u00eb ardhure nuk e cliron personin p\u00ebrfitues nga p\u00ebrgjegjesia e mospagimit t\u00eb detyrimit tatimor, pasi ai ka detyrimin p\u00ebr pagimin e tatimit, nd\u00ebrkoh\u00eb q\u00eb paguesi i t\u00eb ardhur\u00ebs denohet sipas dispozitave p\u00ebr agjentin tatimor.<\/li><\/ul><\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>P\u00ebr q\u00ebllime deklarimi t\u00eb Deklarat\u00ebs vjetore t\u00eb t\u00eb ardhurave personale:<\/li><\/ul>\n\n\n\n<p>o P\u00ebr personat rezident\u00eb shqiptar\u00eb, Numri personal i kart\u00ebs s\u00eb identitetit\/Numuri Unik i Identifikimit t\u00eb Subjektit, sh\u00ebrben si num\u00ebr i identifikimit tatimor.<\/p>\n\n\n\n<p>P\u00ebr personat jorezident\u00eb shqiptar\u00eb, Numri personal i kart\u00ebs s\u00eb identitetit\/Numuri Unik i Identifikimit t\u00eb Subjektit, t\u00eb l\u00ebshuara nga vendet ku k\u00ebta persona jan\u00eb rezident\u00eb, sh\u00ebrben si num\u00ebr i identifikimit tatimor n\u00eb Shqip\u00ebri.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">68.Deklarimi dhe pagesa nga entitete jorezident\u00eb specifik\u00eb<\/h1>\n\n\n\n<ul class=\"wp-block-list\"><li>Neni 68 i ligjit \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d p\u00ebrcakton deklarat\u00eb dhe procedur\u00eb pagesash t\u00eb ve\u00e7ant\u00eb p\u00ebr jorezident\u00ebt, t\u00eb cil\u00ebt sipas nenit 27 t\u00eb ligjit, jan\u00eb subjekt i tatimit mbi fitimin, por p\u00ebr &nbsp;t\u00eb &nbsp;cil\u00ebt &nbsp;procedura &nbsp;e &nbsp;rregullt &nbsp;e &nbsp;parashikuar &nbsp;n\u00eb &nbsp;nenet &nbsp;61, &nbsp;dhe &nbsp;63 &nbsp;nuk &nbsp;zbatohet.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Procedura e deklarimit sipas nenit 61 t\u00eb ligjit, k\u00ebrkon q\u00eb tatimpaguesi t\u00eb p\u00ebrgatis\u00eb pasqyrat financiare dhe deklarat\u00ebn e fitimit t\u00eb tatuesh\u00ebm p\u00ebr aktivitetet q\u00eb jan\u00eb subjekt i tatimit mbi fitimin n\u00eb Shqip\u00ebri. Dispozita e nenit 68 p\u00ebrfshin rastet kur nj\u00eb tatimpagues jorezident tatohet p\u00ebr transaksionet dhe veprimtarit\u00eb jasht\u00eb Shqip\u00ebris\u00eb, megjith\u00ebse nuk ka detyrimin p\u00ebr t\u00eb p\u00ebrgatitur financiare dhe deklarat\u00ebn tatimore sipas nenit 61. N\u00eb ve\u00e7anti, ky mund t\u00eb jet\u00eb nj\u00eb rast kur nj\u00eb person jorezident \u00ebsht\u00eb subjekt i tatimit p\u00ebr nj\u00eb transaksion t\u00eb izoluar t\u00eb realizuar p.sh n\u00eb nj\u00eb zon\u00eb \u201coffshore\u201d, si p.sh., shitja e aksioneve n\u00eb shoq\u00ebrin\u00eb e ishujve Kajman t\u00eb trajtuara n\u00eb&nbsp;&nbsp;&nbsp; &nbsp;pik\u00ebn&nbsp;&nbsp;&nbsp; &nbsp;55t\u00eb&nbsp;&nbsp;&nbsp; &nbsp;k\u00ebtij&nbsp;&nbsp;&nbsp; &nbsp;udh\u00ebzimi&nbsp;&nbsp;&nbsp; &nbsp;n\u00eb&nbsp;&nbsp;&nbsp; &nbsp;lidhje&nbsp;&nbsp;&nbsp; &nbsp;me&nbsp;&nbsp;&nbsp; &nbsp;pik\u00ebn&nbsp;&nbsp;&nbsp; &nbsp;5,&nbsp;&nbsp;&nbsp; &nbsp;t\u00eb&nbsp;&nbsp;&nbsp; &nbsp;nenit&nbsp;&nbsp;&nbsp; &nbsp;55.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Pika 1 e nenit 68 parashikon nj\u00eb deklarim t\u00eb ve\u00e7ant\u00eb t\u00eb t\u00eb ardhurave t\u00eb tatueshme p\u00ebr jorezident\u00ebt, ku nj\u00eb jorezident \u00ebsht\u00eb objekt i nenit 27 t\u00eb ligjit. P\u00ebr q\u00ebllime deklarimi si m\u00eb sip\u00ebr do t\u00eb p\u00ebrdoret deklarata e fitimit t\u00eb tatuesh\u00ebm sipas formularit \u201cDeklarimi dhe pagesa nga persona joresident\u00eb specifik\u00eb\u201d, q\u00eb i bashk\u00eblidhet k\u00ebtij udh\u00ebzimi. Pika 2 e nenit 68 p\u00ebrjashton k\u00ebt\u00eb kategori nga sistemi i k\u00ebsteve tatimore dhe sistemi i kreditimit t\u00eb tatimit t\u00eb huaj. Tatimi p\u00ebr k\u00ebt\u00eb kategori deklarohet dhe paguhet n\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb kur paraqitet deklarata e tatim fitimit.<\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>Burimi: <a href=\"https:\/\/ikm.org.al\/lajmerime\/konferenca-fuqizimi-i-qeverisjes-se-korporatave-ne-shqiperi-dhe-kosove\/\" target=\"_blank\" rel=\"noreferrer noopener\">Instituti i Kontabilist\u00ebve t\u00eb Miratuar.<\/a><\/p>\n\n\n\n<p>Shkarko:<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/11\/Udhezim-i-pergjithshem.pdf\">Udhezim-i-pergjithshem<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/11\/Udhezim-i-pergjithshem.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/11\/Tatimi-mbi-te-ardhurat.pdf\">Tatimi-mbi-te-ardhurat<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/11\/Tatimi-mbi-te-ardhurat.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\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 ;\"  >Keni nj\u00eb Pyetje?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p> Mos hezitoni t\u00eb <a href=\"https:\/\/alprofitconsult.al\/contact\/\">kontaktoni<\/a> me ne. Ne jemi nj\u00eb skuad\u00ebr ekspert\u00ebsh dhe do t\u00eb jemi t\u00eb lumtur q\u00eb t\u00eb flasim me ju. <\/p>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>UDH\u00cbZIM I P\u00cbRGJITHSHEM Nr.&nbsp;&nbsp;&nbsp; , dat\u00eb _\/_\/_ P\u00cbR TATIMIN MBI T\u00cb ARDHURAT N\u00eb mb\u00ebshtetje t\u00eb nenit 102, pika 4 t\u00eb Kushtetut\u00ebs s\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, si dhe n\u00eb zbatim t\u00eb nenit t\u00eb Ligjit Nr. , dat\u00eb _\/_\/_ , \u201cP\u00ebr Tatimin mbi t\u00eb Ardhurat\u2019\u2019, Ministri i Financave, UDH\u00cbZON DISPOZITA T\u00cb P\u00cbRGJITHSHME N\u00eb k\u00ebt\u00eb Udh\u00ebzim t\u00eb P\u00ebrgjithsh\u00ebm [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":17736,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100],"tags":[85,329,90,249,98],"class_list":["post-17733","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","tag-ndryshime-ligjore","tag-profesionet-e-lira","tag-tatimi-mbi-te-ardhurat","tag-tatimi-mbi-te-ardhurat-personale","tag-udhezim"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>(Draft) Udh\u00ebzim i p\u00ebrgjithsh\u00ebm P\u00ebr Tatimin 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\" 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