{"id":17738,"date":"2022-11-16T11:11:09","date_gmt":"2022-11-16T11:11:09","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=17738"},"modified":"2022-11-16T11:11:11","modified_gmt":"2022-11-16T11:11:11","slug":"zbardhet-udhezimi-shembujt-si-do-zbatohet-tatimi-progresiv-per-te-vetepunesuarit-dhe-profesionet-e-lira","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/zbardhet-udhezimi-shembujt-si-do-zbatohet-tatimi-progresiv-per-te-vetepunesuarit-dhe-profesionet-e-lira\/","title":{"rendered":"Zbardhet udh\u00ebzimi, shembujt si do zbatohet tatimi progresiv p\u00ebr t\u00eb vet\u00ebpun\u00ebsuarit dhe profesionet e lira"},"content":{"rendered":"<p>Ministria e Financave dhe Ekonomis\u00eb ka p\u00ebrfunduar hartimin e udh\u00ebzimit p\u00ebr zbatimin e projektligjit t\u00eb ri \u201c<a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/11\/Udhezim-i-pergjithshem.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">P\u00ebr tatimin mbi t\u00eb ardhura<\/a>t\u201d.<\/p>\n\n\n\n<p>Udh\u00ebzimi shoq\u00ebrues i projektligjit, i publikuar nga <a href=\"https:\/\/ikm.org.al\/lajmerime\/2595\/\" target=\"_blank\" rel=\"noreferrer noopener\">Instituti i Kontabilist\u00ebve t\u00eb Miratuar<\/a>, p\u00ebrcakton norm\u00ebn progresive t\u00eb tatimit nga 15 deri 23% p\u00ebr t\u00eb ardhurat neto t\u00eb biznesit (pasi zbriten shpenzimet e lejuar me k\u00ebto norma do t\u00eb tatohet fitimi neto.)<\/p>\n\n\n\n<p>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: <\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>15% p\u00ebr fitimet neto deri n\u00eb 14,000,000 lek\u00eb n\u00eb nj\u00eb vit tatimor dhe <\/p><p>23 % p\u00ebr \u00e7do lek fitim neto mbi fitimin neto 14,000,000 lek\u00eb n\u00eb vit.<\/p><\/blockquote>\n\n\n\n<p>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 shum\u00ebn prej 600,000 lek\u00eb n\u00ebse t\u00eb ardhurat vjetore jan\u00eb deri 600,000 lek\u00eb; shum\u00ebn prej 420,000 lek\u00eb n\u00ebse t\u00eb ardhurat vjetore jan\u00eb mbi 600,000 lek\u00eb deri n\u00eb 720,000 lek\u00eb; shum\u00ebn prej 360,000 lek\u00eb n\u00ebse t\u00eb ardhurat vjetore jan\u00eb mbi 720,000 lek\u00eb dhe nj\u00eb shum\u00eb kompensimi p\u00ebr \u00e7do 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 48,000 lek\u00eb.<\/p>\n\n\n\n<p>Sipas udh\u00ebzimit n\u00ebse nj\u00eb person fizik tregtar apo i vet\u00ebpun\u00ebsuar, pasi nga e ardhura bruto ka zbritur \u00e7do shpenzim t\u00eb zbritsh\u00ebm dhe \u00e7do zbritje t\u00eb lejuar deklaron fitim neto 12.000.000 lek\u00eb, tatimi q\u00eb do paguaj\u00eb do jet\u00eb 12,000,000 x 15 % = 1,800,000 lek\u00eb.<\/p>\n\n\n\n<p>Nd\u00ebrsa p\u00ebr personin fizik tregtar apo t\u00eb vet\u00ebpun\u00ebsuar, pasi nga e ardhura bruto \u00ebsht\u00eb zbritur \u00e7do shpenzim t\u00eb zbritsh\u00ebm dhe \u00e7do zbritje t\u00eb lejuar sipas nenit 22 t\u00eb ligjit, deklaron fitim neto 20.000.000 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<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Projektligji n\u00eb nenin 69 t\u00eb dispozit\u00ebs kalimtare p\u00ebrcakton se tatimi i ri nis zbatimin nga 1 janari 2023 p\u00ebr profesionet e lira, nd\u00ebrsa t\u00eb vet\u00ebpun\u00ebsuarit do t\u00eb vijojn\u00eb t\u00eb ken\u00eb norm\u00eb tatime zero deri n\u00eb 2029.<\/p><\/blockquote>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>P\u00ebr i. individ\u00ebt tregtar\u00eb; ii. t\u00eb vet\u00ebpun\u00ebsuarit, si dhe; iii. entietet, me t\u00eb ardhura bruto deri 14 milion\u00eb lek\u00eb n\u00eb vit, norma e tatimit mbi t\u00eb ardhurat 0% do t\u00eb aplikohet deri n\u00eb fund t\u00eb vitit 2029. <\/p><p>Norma e tatimit 0 % nuk aplikohet p\u00ebr tatimpaguesit e p\u00ebrmendur n\u00eb n\u00ebnndarjet \u201cii\u201d dhe \u201ciii\u201d m\u00eb sip\u00ebr, t\u00eb cil\u00ebt furnizojn\u00eb sh\u00ebrbime profesionale. Lista analitike e sh\u00ebrbimeve profesionale p\u00ebrcaktohet me vendim t\u00eb K\u00ebshillit t\u00eb Ministrave.<\/p><\/blockquote><\/figure>\n\n\n\n<p>P\u00ebrjashtimisht p\u00ebr vitin 2023, p\u00ebr tatimpaguesit q\u00eb furnizojn\u00eb sh\u00ebrbime profesionale, t\u00eb cil\u00ebt jan\u00eb subjekt i tatimit mbi t\u00eb ardhurat nga 1 janari 2023, parapagesat e tatimit mbi t\u00eb ardhurat do b\u00ebhen n\u00eb dy k\u00ebste: 31 tetor dhe 31 dhjetor 2023.<\/p>\n\n\n\n<p><strong>Disa nene t\u00eb udh\u00ebzimit<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"21\"><li><strong>Baza Tatimore Vjetore<\/strong><\/li><\/ol>\n\n\n\n<p>21.1 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.<\/p>\n\n\n\n<p>21.2 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 \u00e7do kategori, sipas p\u00ebrcaktimeve n\u00eb ligj:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>t\u00eb ardhurat nga pun\u00ebsimi tatohen sipas normave progresive 13 % dhe 23 %;<\/li><li><strong>t\u00eb ardhurat neto nga biznesi tatohen sipas normave progresive 15 dhe 23 %;<\/strong><\/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><\/ol>\n\n\n\n<p><strong>22.Zbritjet nga baza tatimore<\/strong><\/p>\n\n\n\n<p>22.1 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:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><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\u00eb 720.000 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 \u00e7do 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 48,000 lek\u00eb.<\/li><\/ul>\n\n\n\n<p>22.2 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.<\/p>\n\n\n\n<p>22.3 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\u00ebnshkruar 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 p\u00ebr t\u00eb nj\u00ebjt\u00ebn periudh\u00eb kalendarike mujore.<\/p>\n\n\n\n<p>22.4 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.<\/p>\n\n\n\n<p><strong>&nbsp;Shembull 1:<\/strong><\/p>\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 pjesshme me nj\u00eb pag\u00eb 40,000 lek\u00eb\/muaj ose 480,000 lek\u00eb\/vit.<\/p>\n\n\n\n<p>Llogaritja e zbritjes nga baza tatimore: 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 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: a. shpenzimet p\u00ebr arsimin e f\u00ebmij\u00ebve n\u00eb ngarkim t\u00eb tij, n\u00eb vler\u00ebn maksimale 100,000 lek\u00eb; b. 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. 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<ol class=\"wp-block-list\" start=\"24\"><li><strong>Norma tatimore<\/strong><\/li><\/ol>\n\n\n\n<p><strong>24.1 P\u00ebr t\u00eb ardhurat nga pun\u00ebsimi, normat tatimore q\u00eb zbatohen jan\u00eb 13 % dhe 23 %.<\/strong><\/p>\n\n\n\n<p>Reduktimi i ngarkes\u00ebs tatimore p\u00ebr t\u00eb pun\u00ebsuarit me t\u00eb ardhura t\u00eb ul\u00ebta, 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 (pag\u00ebn bruto) me nj\u00eb shum\u00eb t\u00eb caktuar t\u00eb parashikuar n\u00eb nenin 22 t\u00eb ligjit.<\/p>\n\n\n\n<p><strong>24.2 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<\/strong>: a. 15% p\u00ebr fitimet neto deri ne 14.000.000 lek\u00eb n\u00eb nj\u00eb vit tatimor b. 23 % p\u00ebr \u00e7do lek fitim neto mbi fitimin neto 14.000.000 lek\u00eb n\u00eb vit<\/p>\n\n\n\n<p><strong>24.3 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 neto 12.000.000 lek\u00eb, tatimi q\u00eb do paguaj\u00eb do jet\u00eb 12.000.000 x 15 % = 1.800.000 lek\u00eb.<\/strong><\/p>\n\n\n\n<p><strong>24.4 N\u00ebse nj\u00eb person fizik tregtar apo i vet\u00ebpun\u00ebsuar, pasi nga e ardhura bruto ka zbritur \u00e7do shpenzim t\u00eb&nbsp;<\/strong>zbritsh\u00ebm dhe \u00e7do zbritje t\u00eb lejuar sipas nenit 22 t\u00eb ligjit, deklaron fitim neto 20.000.000 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>24.5 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\u00ebrve\u00e7se kur parashikohet ndryshe n\u00eb ligj, asnj\u00eb kosto nuk zbritet kundrejt t\u00eb ardhurave nga investimi.<\/p>\n\n\n\n<p><strong>24.6 Shembuj t\u00eb llogaritjes s\u00eb tatimit<\/strong>:<\/p>\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<p><strong>a) Llogaritja e tatimit mbi t\u00eb ardhurat nga pun\u00ebsimi:<\/strong>&nbsp;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: T\u00eb ardhurat vjetore nga pun\u00ebsimi prej 2,760,000 lek\u00eb\/vit zvog\u00eblohen 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 E ardhura vjetore, pasi aplikohen zbritjet dhe kompensimet tatohet: 2,040,000 lek\u00eb\/vit * 13% + (2,400,000 lek\u00eb\/vit \u2013 2,040,000 lek\u00eb\/vit) * 23% = 265,200 lek\u00eb\/vit + 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<p><strong>b) Llogaritja e tatimit mbi t\u00eb ardhurat nga biznesi:<\/strong>&nbsp;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. T\u00eb ardhurat neto vjetore nga biznesi zvog\u00eblohen nga zbritjet tatimore dhe kompensimet e parashikuara sipas k\u00ebtij ligji. 3,250,000 lek\u00eb\/vit \u2013 (360,000 lek\u00eb\/vit + 96,000 lek\u00eb\/vit) = 2,890,000 lek\u00eb\/vit E ardhura vjetore, pasi aplikohen zbritjet dhe kompensimet tatohet: 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<p><strong>c) Llogaritja e tatimit mbi t\u00eb ardhurat nga investimi:<\/strong>\u00a0T\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. 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 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<p>Fonte: <a href=\"https:\/\/www.monitor.al\/zbardhet-udhezimi-shembujt-si-do-zbatohet-tatimi-progresiv-per-te-vetepunesuarit-dhe-profesionet-e-lira\/\" target=\"_blank\" rel=\"noreferrer noopener\">Revista Monitor.<\/a><\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Hai qualche domanda?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Non esitare a <a href=\"https:\/\/alprofitconsult.al\/it\/contact\/\" target=\"_self\">contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Ministria e Financave dhe Ekonomis\u00eb ka p\u00ebrfunduar hartimin e udh\u00ebzimit p\u00ebr zbatimin e projektligjit t\u00eb ri \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d. Udh\u00ebzimi shoq\u00ebrues i projektligjit, i publikuar nga Instituti i Kontabilist\u00ebve t\u00eb Miratuar, p\u00ebrcakton norm\u00ebn progresive t\u00eb tatimit nga 15 deri 23% p\u00ebr t\u00eb ardhurat neto t\u00eb biznesit (pasi zbriten shpenzimet e lejuar me k\u00ebto [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":17739,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100,1],"tags":[266,329,135,299,90,249,264],"class_list":["post-17738","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","category-uncategorized","tag-person-fizik","tag-profesionet-e-lira","tag-revista-monitor","tag-tatimi-mbi-pagen","tag-tatimi-mbi-te-ardhurat","tag-tatimi-mbi-te-ardhurat-personale","tag-udhezime"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Zbardhet udh\u00ebzimi, shembujt si do zbatohet tatimi progresiv p\u00ebr t\u00eb vet\u00ebpun\u00ebsuarit dhe profesionet e lira - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/it\/zbardhet-udhezimi-shembujt-si-do-zbatohet-tatimi-progresiv-per-te-vetepunesuarit-dhe-profesionet-e-lira\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Zbardhet udh\u00ebzimi, shembujt si do zbatohet tatimi progresiv p\u00ebr t\u00eb vet\u00ebpun\u00ebsuarit dhe profesionet e lira - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Ministria e Financave dhe Ekonomis\u00eb ka p\u00ebrfunduar hartimin e udh\u00ebzimit p\u00ebr zbatimin e projektligjit t\u00eb ri \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d. 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