{"id":17747,"date":"2022-12-03T15:49:27","date_gmt":"2022-12-03T15:49:27","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=17747"},"modified":"2022-12-03T15:49:28","modified_gmt":"2022-12-03T15:49:28","slug":"ministrja-ibrahimaj-ligji-i-ri-per-tatimin-mbi-te-ardhurat-synon-neutralitetin-dhe-nje-sistem-te-drejte-tatimor","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/ministrja-ibrahimaj-ligji-i-ri-per-tatimin-mbi-te-ardhurat-synon-neutralitetin-dhe-nje-sistem-te-drejte-tatimor\/","title":{"rendered":"Ministrja Ibrahimaj: Ligji i ri \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d synon neutralitetin dhe nj\u00eb sistem t\u00eb drejt\u00eb tatimor."},"content":{"rendered":"<p>Ministrja e Financave dhe Ekonomis\u00eb, Delina Ibrahimaj, prezantoi n\u00eb komisionin parlamentar p\u00ebr Ekonomin\u00eb dhe Financat, projektligjin e ri <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/11\/Tatimi-mbi-te-ardhurat.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d.<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Prezantimi<\/h2>\n\n\n\n<p>N\u00eb fjal\u00ebn e saj, Ministrja theksoi se hartimi i nj\u00eb ligji t\u00eb ri p\u00ebr tatimin mbi t\u00eb ardhurat ka lindur si nevoj\u00eb p\u00ebr qasje t\u00eb re n\u00eb taksimin e individ\u00ebve dhe t\u00eb ardhurave t\u00eb tyre nga burime t\u00eb ndryshme, p\u00ebr shkak se ligji aktual daton q\u00eb n\u00eb vitin 1998 dhe amendimet e ndryshme q\u00eb i jan\u00eb b\u00ebr\u00eb n\u00eb vite nuk adresojn\u00eb risit\u00eb e reja q\u00eb kan\u00eb lindur n\u00eb fush\u00ebn e taksimit t\u00eb t\u00eb ardhurave personale dhe fitimit korporativ.<\/p>\n\n\n\n<p>Ministrja b\u00ebri me dije se projektligji \u00ebsht\u00eb hartuar edhe me asistenc\u00ebn teknike t\u00eb FMN dhe sjell nj\u00eb risi n\u00eb legjislacionin tatimor shqiptar, duke synuar neutralitetin e tatimit, rritjen e transparenc\u00ebs dhe aplikimin e nj\u00eb sistemi sa m\u00eb t\u00eb drejt\u00eb tatimor, si dhe p\u00ebrafriminin gradual t\u00eb sistemit t\u00eb tatimit t\u00eb t\u00eb ardhurave n\u00eb Shqip\u00ebri me direktivat e Bashkimit Europian.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>\u201cNevojitet nj\u00eb qasje e re si rezultat i amendimeve t\u00eb ndryshme t\u00eb ligjit n\u00eb koh\u00eb dhe p\u00ebr shkak t\u00eb incentivave, p\u00ebrjashtimeve, tarifave t\u00eb reduktuara t\u00eb miratuara n\u00eb vite, pasi \u00ebsht\u00eb c\u00ebnuar dhe parimi i neutralitetit t\u00eb tatimit. Nj\u00eb pjes\u00eb e k\u00ebtyre incentivave, p\u00ebrjashtimeve, tarifave e kan\u00eb plot\u00ebsuar tashm\u00eb misionin e tyre, ose nuk kan\u00eb p\u00ebrmbushur misionin e tyre dhe p\u00ebr k\u00ebt\u00eb arsye propozohen q\u00eb t\u00eb ndryshohen\u201d <\/p><cite>tha Ibrahimaj.<\/cite><\/blockquote>\n\n\n\n<p>Nj\u00eb prej risive t\u00eb projektligjit \u00ebsht\u00eb p\u00ebrcaktimi i taksimit t\u00eb t\u00eb ardhurave n\u00eb dy kategori: taksimi i individ\u00ebve dhe personave fizik\u00eb tregtar\u00eb me tatim mbi t\u00eb ardhurat personale dhe taksimi i entiteteve juridike me tatim mbi fitimin korporativ.<\/p>\n\n\n\n<p>Po ashtu, ai kategorizon 3 grupet e t\u00eb ardhurave personale t\u00eb cilat realizohen nga individ\u00ebt dhe personat fizik\u00eb tregtar\u00eb dhe t\u00eb cilat i n\u00ebnshtrohen tatimit mbi t\u00eb ardhurat personale: t\u00eb ardhurat nga pun\u00ebsimi; t\u00eb ardhurat nga biznesi; dhe t\u00eb ardhurat nga kapitali pasiv.<\/p>\n\n\n\n<p>Lidhur me tatimin e individ\u00ebve dhe bizneseve t\u00eb vogla persona fizik\u00eb n\u00eb fush\u00ebn e prodhimit, tregtis\u00eb, transportit dhe sh\u00ebrbimeve, Ministrja sqaroi se projektligji propozon ruajtjen e skem\u00ebs ekzistuese t\u00eb tatimit me tarif\u00eb 0 % kryesisht t\u00eb biznesit t\u00eb vog\u00ebl familjar, ku personat fizik\u00eb dhe personat juridik\u00eb me qarkullim deri n\u00eb 14 milion\u00eb lek\u00eb do t\u00eb paguajn\u00eb 0% tatim mbi t\u00eb ardhurat nga biznesi dhe mbi t\u00eb ardhurat e korporat\u00ebs deri n\u00eb vitin 2029.<\/p>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>Projektligji propozon futjen n\u00eb skem\u00ebn e tatimit nga 1 janari 2023 t\u00eb bizneseve furnizues t\u00eb sh\u00ebrbimeve kryesisht profesionale, duke adresuar n\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb fenomenin e identifikuar n\u00eb lidhje me ofrimin e sh\u00ebrbimeve, kryesisht n\u00eb profesione t\u00eb lira, fenomen i cili ka eroduar baz\u00ebn e list\u00ebpagesave dhe ka krijuar pak\u00ebnaq\u00ebsi n\u00eb radh\u00ebt e t\u00eb pun\u00ebsuarve me paga t\u00eb mesme dhe t\u00eb larta, n\u00eb lidhje me politikat e tatimit q\u00eb zbatohen p\u00ebr profesionet e lira, apo furnizuesit e sh\u00ebrbimeve n\u00eb p\u00ebrgjith\u00ebsi.<\/p><\/blockquote><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Fjala e Ministres Ibrahimaj:<\/strong><\/h2>\n\n\n\n<p>Ligji \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d p\u00ebrb\u00ebn nj\u00eb komponent shum\u00eb t\u00eb r\u00ebnd\u00ebsish\u00ebm t\u00eb paket\u00ebs s\u00eb legjislacionit tatimor shqiptar.<\/p>\n\n\n\n<p>Ky projektligj paraqitet p\u00ebrpara Kuvendit nga K\u00ebshilli i Ministrave, sipas procedur\u00ebs ligjore, p\u00ebr miratim n\u00eb kuad\u00ebr t\u00eb Paket\u00ebs Fiskale t\u00eb vitit t\u00eb kaluar, q\u00eb do t\u00eb filloj\u00eb n\u00eb vitin 2023, pasi \u00ebsht\u00eb konsultuar me grupet e interesit, si dhe duke konsideruar afrimin gradual t\u00eb sistemit t\u00eb tatimit t\u00eb t\u00eb ardhurave t\u00eb Shqip\u00ebris\u00eb me parimet e direktivave t\u00eb Bashkimit Europian.<\/p>\n\n\n\n<p>Nevoja p\u00ebr nd\u00ebrhyrjen legjislative dhe p\u00ebr shfuqizimin e ligjit n\u00eb fuqi dhe hartimin e nj\u00eb ligji t\u00eb ri erdhi natyrsh\u00ebm duke qen\u00eb se ligji aktual daton n\u00eb vitin 1998. Ka lindur gjithashtu si nevoj\u00eb p\u00ebr nj\u00eb p\u00ebrqasje t\u00eb re n\u00eb taksimin e individ\u00ebve dhe t\u00eb ardhurave t\u00eb tyre nga burime t\u00eb ndryshme.<\/p>\n\n\n\n<p>N\u00eb vitet e fundit kan\u00eb ndodhur shum\u00eb ndryshime n\u00eb fush\u00ebn e taksimit nd\u00ebrkomb\u00ebtar, shk\u00ebmbimit t\u00eb informacionit, bashk\u00ebpunimit n\u00eb fush\u00ebn e taksimit, me q\u00ebllim pengimin e konkurrenc\u00ebs s\u00eb pandershme n\u00eb fush\u00ebn e taksave.<\/p>\n\n\n\n<p>Gjithashtu, kan\u00eb lindur risi t\u00eb reja n\u00eb fush\u00ebn e taksimit t\u00eb t\u00eb ardhurave personale dhe fitimit korporativ, t\u00eb cilat nuk jan\u00eb pasqyruar dhe rregulluar n\u00ebp\u00ebrmjet amendimeve q\u00eb i jan\u00eb b\u00ebr\u00eb ligjit aktual.<\/p>\n\n\n\n<p>Pra, nevojitet nj\u00eb qasje e re si rezultat i amendimeve t\u00eb ndryshme t\u00eb ligjit n\u00eb koh\u00eb dhe p\u00ebr shkak t\u00eb incentivave, p\u00ebrjashtimeve, tarifave t\u00eb reduktuara t\u00eb miratuara n\u00eb vite, pasi \u00ebsht\u00eb c\u00ebnuar dhe parimi i neutralitetit t\u00eb tatimit.<\/p>\n\n\n\n<p>Nj\u00eb pjes\u00eb e k\u00ebtyre incentivave, p\u00ebrjashtimeve, tarifave e kan\u00eb plot\u00ebsuar tashm\u00eb misionin e tyre, ose nuk kan\u00eb p\u00ebrmbushur misionin e tyre dhe p\u00ebr k\u00ebt\u00eb arsye propozohen q\u00eb t\u00eb ndryshohen. Nd\u00ebrkoh\u00eb, nd\u00ebrhyrjet n\u00eb tarifa,&nbsp; regjime, p\u00ebrjashtime, kan\u00eb ndikuar n\u00eb disa raste shmangien e tatimit, duke nxitur tatimpaguesit individ\u00eb, persona fizik\u00eb tregtar\u00eb apo persona juridik\u00eb, q\u00eb t\u00eb kalojn\u00eb nga nj\u00eb rregjim me tatim m\u00eb t\u00eb lart\u00eb, n\u00eb nj\u00eb rregjim me tatim m\u00eb t\u00eb ul\u00ebt.<\/p>\n\n\n\n<p>Projektligji i propozuar, i cili \u00ebsht\u00eb hartuar edhe me asistenc\u00ebn teknike t\u00eb FMN, sjell nj\u00eb risi n\u00eb legjislacionin tatimor shqiptar, duke synuar neutralitetin e tatimit, rritjen e transparenc\u00ebs dhe aplikimin e nj\u00eb sistemi sa m\u00eb t\u00eb drejt\u00eb tatimor. Projektligji p\u00ebrmbush n\u00eb nivel t\u00eb lart\u00eb k\u00ebrkesat q\u00eb lidhen me:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>p\u00ebrmir\u00ebsimin e sistemit t\u00eb tatimit t\u00eb individ\u00ebve dhe entiteve ligjore n\u00eb Shqip\u00ebri;<\/li><li>forcimin e\u00a0 parimit t\u00eb neutralitetit n\u00eb sistemin tatimor shqiptar;<\/li><li>p\u00ebrafrimin gradual t\u00eb sistemit t\u00eb tatimit t\u00eb t\u00eb ardhurave n\u00eb Shqip\u00ebri, me Direktivave t\u00eb BE-s\u00eb n\u00eb lidhje me tatimin e t\u00eb ardhurave dhe kapitalit;<\/li><li>adresimin e mang\u00ebsive dhe boshll\u00ebqeve legjislative t\u00eb konstatuara gjat\u00eb periudh\u00ebs 23-vjecare t\u00eb aplikimit t\u00eb ligjit ekzistues;<\/li><li>pasqyrimin n\u00eb legjislacionin tatimor shqiptar mbi t\u00eb ardhurat, t\u00eb parimeve t\u00eb dakord\u00ebsuara dhe angazhimeve t\u00eb marra nga Republika e Shqip\u00ebris\u00eb dhe t\u00eb ratifikuara nga Kuvendi i Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb n\u00eb lidhje me Shk\u00ebmbimin Automatik t\u00eb Informacionit\u00a0 (AEOI),\u00a0 Instrumentin Multilateral (MLI), Kuadrin Gjith\u00ebp\u00ebrfshir\u00ebs n\u00eb lidhje me Erozionin e Baz\u00ebs s\u00eb Tatueshme dhe Zhvendosjes s\u00eb Fitimit (BEPS)\u00a0 etj;<\/li><li>modernizimin e sistemit t\u00eb tatimeve direkte, duke rritur nivelin e vet\u00ebdeklarimit me q\u00ebllim p\u00ebrpunimin e informacionit n\u00eb nivel entiteti dhe individi, \u00e7ka do t\u00eb p\u00ebrmir\u00ebsoj\u00eb p\u00ebrmbushjen vullnetare n\u00eb lidhje me deklarimin dhe pages\u00ebn e detyrimeve tatimore;<\/li><li>dizenjimin e nj\u00eb sistemi tatimi m\u00eb t\u00eb drejt\u00eb dhe stimulues.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Risit\u00eb e projektligjit:<\/strong><\/h2>\n\n\n\n<p>P\u00ebrcakton taksimin e t\u00eb ardhurave n\u00eb dy kategori:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Taksimi i individ\u00ebve dhe personave fizik\u00eb tregtar\u00eb me tatim mbi t\u00eb ardhurat personale;<\/li><li>Taksimi i entiteteve juridike me tatim mbi fitimin korporativ.<\/li><\/ul>\n\n\n\n<p>Kategorizon 3 grupet e t\u00eb ardhurave personale t\u00eb cilat realizohen nga individ\u00ebt dhe personat fizik\u00eb tregtar\u00eb dhe t\u00eb cilat i n\u00ebnshtrohen tatimit mbi t\u00eb ardhurat personale\u201d:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>T\u00eb ardhurat nga pun\u00ebsimi.<\/li><li>T\u00eb ardhurat nga biznesi.<\/li><li>T\u00eb ardhurat nga kapitali pasiv.<\/li><\/ul>\n\n\n\n<p>T\u00eb ardhurat nga pun\u00ebsimi taksohen sipas skem\u00ebs aktuale progresive t\u00eb taksimit&nbsp; 0 %,&nbsp; 13 % dhe&nbsp; 23 %, me diferenc\u00ebn q\u00eb \u00ebsht\u00eb hequr tarifa 0 pasi skema e ligjit ka parashikuar zbritjen nga baza e tatimit duke ruajtur t\u00eb nj\u00ebjtin rezultat sikurse kemi n\u00eb sistemin aktual por parashikohet q\u00eb kategoria me t\u00eb ardhura nga pun\u00ebsimi nga 40 deri n\u00eb 50 mij\u00eb lek\u00eb t\u00eb mos paguaj\u00eb tatim. Pra nuk kemi m\u00eb tatim zero deri n\u00eb 40 mij\u00eb lek\u00eb apo 50 mij\u00eb lek\u00eb si\u00e7 propozon pragun ky ligj, por kemi nj\u00eb skem\u00eb tjet\u00ebr e cila ka zbritje nga baza e tatueshme p\u00ebr vler\u00ebn ekuivalente t\u00eb t\u00eb ardhurave deri n\u00eb 50 mij\u00eb lek\u00eb n\u00eb muaj. P\u00ebr fashat e tjera vijon 13 % dhe 23 %.<\/p>\n\n\n\n<p>T\u00eb ardhurat nga biznesi tatohen me 15 % mbi fitimin neto.<\/p>\n\n\n\n<p>T\u00eb ardhurat nga kapitali pasiv dhe t\u00eb ardhurat e tjera&nbsp; taksohen me norm\u00ebn 15 %, me p\u00ebrjashtim t\u00eb dividentit 8 %.<\/p>\n\n\n\n<p>P\u00ebr t\u00eb ardhurat nga biznesi me qarkullim deri n\u00eb 10 milion lek\u00eb n\u00eb vit \u00ebsht\u00eb parashikuar nj\u00eb skem\u00eb e thjesht\u00eb taksimi duke deklaruar shpenzimet n\u00eb nj\u00eb shum\u00eb t\u00eb vetme, pa pasur detyrimin e mbajtjes s\u00eb kontabilitetit. Kjo \u00ebsht\u00eb nj\u00eb form\u00eb fakultative, pra biznesi zgjedh t\u00eb p\u00ebrdor\u00eb form\u00ebn e thjeshtuar t\u00eb deklarimit, e cila nuk e detyron t\u00eb mbaj\u00eb skem\u00eb kontabiliteti, por n\u00eb baz\u00eb t\u00eb aktivitetit ku operon \u00ebsht\u00eb p\u00ebrcaktuar nj\u00eb p\u00ebrqindje e cila do t\u00eb jet\u00eb e barazvlefshme me shpenzimet mbi t\u00eb ardhurat q\u00eb gjeneron biznesi.<\/p>\n\n\n\n<p>Tatimi mbi t\u00eb ardhurat e korporat\u00ebs ka nj\u00eb norm\u00eb tatimore prej 15%.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Projektligji gjithashtu parashikon disa zbritje t\u00eb tjera:<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>zbritje 48 mij\u00eb lek\u00eb nga baza e tatimit t\u00eb pun\u00ebmarr\u00ebsit p\u00ebr \u00e7do f\u00ebmij\u00eb n\u00eb ngarkim t\u00eb tij m\u00eb pak se 18 vje\u00e7;<\/li><li>zbritje 100 mij\u00eb lek\u00eb p\u00ebr arsimin e \u00e7do f\u00ebmij\u00ebve n\u00eb ngarkim t\u00eb\u00a0 tij, t\u00eb cilat do t\u00eb deklarohen n\u00eb deklarat\u00ebn individuale t\u00eb t\u00eb ardhurave \u00e7do vit, p\u00ebr vitin paraardh\u00ebs, me q\u00ebllim q\u00eb t\u00eb njihen k\u00ebto si shpenzime.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Projektligji n\u00eb m\u00ebnyr\u00eb t\u00eb balancuar p\u00ebrcakton se:<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Tatimi i individ\u00ebve tregtar\u00eb dhe t\u00eb vet\u00ebpun\u00ebsuar, pra me norm\u00ebn 15 % mbi fitimin neto kur fitimi neto \u00ebsht\u00eb deri 14 milion\u00eb lek\u00eb n\u00eb vit;<\/li><li>me norm\u00ebn 23 % t\u00eb fitimit neto, vet\u00ebm p\u00ebr pjes\u00ebn e fitimit mbi 14 milion\u00eb lek\u00eb n\u00eb vit.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Sistemi i propozuar i tatimit t\u00eb personave fizik\u00eb, tregtar\u00eb dhe t\u00eb vet\u00ebpun\u00ebsuar synon:<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>t\u00eb trajtoj\u00eb n\u00eb m\u00ebnyr\u00eb t\u00eb barabart\u00eb dhe t\u00eb ndershme t\u00eb gjith\u00eb tatimpaguesit, pavar\u00ebsisht form\u00ebs juridike t\u00eb tyre;<\/li><li>t\u00eb dekurajoj\u00eb shmangien e tatimit n\u00ebp\u00ebrmjet kalimit nga marr\u00ebdh\u00ebniet e pun\u00ebsimit, n\u00eb marr\u00ebdh\u00ebniet e biznesit si i vet\u00ebpun\u00ebsuar.<\/li><li>t\u00eb dekurajoj\u00eb p\u00ebrdorimin e statusit t\u00eb personit fizik dhe shkall\u00ebs tatimore eksiztuese zero t\u00eb tatimit si nj\u00eb mekaniz\u00ebm p\u00ebr zhvendosjen e fitimeve nga entiteti q\u00eb taksohet me 15 %, tek personi fizik pa tatim.<\/li><\/ul>\n\n\n\n<p>Edhe t\u00eb vet\u00ebpun\u00ebsuarit dhe tregtar\u00ebt g\u00ebzojn\u00eb t\u00eb drejt\u00ebn e zbritjes nga baza e tatimit, pra reduktim t\u00eb detyrimit tatimor, p\u00ebr t\u00eb gjith\u00eb elementet q\u00eb jan\u00eb parashikuar p\u00ebr t\u00eb pun\u00ebsuarit.<\/p>\n\n\n\n<p>N\u00ebp\u00ebrmjet aplikimit t\u00eb zbritjeve nga baza e tatimit, norma efektive e tatimit p\u00ebr tregtar\u00ebt dhe t\u00eb vet\u00ebpun\u00ebsuarit ulet tej norm\u00ebs statutore:<\/p>\n\n\n\n<p>Norma efektive e tatimit p\u00ebr tregtarin apo t\u00eb vet\u00ebpun\u00ebsuarin me t\u00eb ardhura bruto vjetore 5 milion\u00eb lek\u00eb, parashikohet 4.5 % e t\u00eb ardhurave n\u00eb rastin e prodhuesve si furr\u00eb buke, pasti\u00e7ier etj., ose 11 % e fitimit neto t\u00eb supozuar;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>tregtar mallrash\u00a0 3 % e t\u00eb ardhurave ose 10 % e fitimit neto t\u00eb supozuar;<\/li><li>p\u00ebr bar restorant 4,5 %\u00a0 e t\u00eb ardhurave ose 11,2 % e fitimit neto t\u00eb supozuar;<\/li><\/ul>\n\n\n\n<p>i vet\u00ebpun\u00ebsuar n\u00eb sh\u00ebrbime profesionale (avokat, konsulent, noter etj.) 9% t\u00eb t\u00eb ardhurave ose 12 % t\u00eb fitimit neto t\u00eb supozuar.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>N\u00eb lidhje me tatimin e individ\u00ebve dhe bizneseve t\u00eb vogla persona fizik\u00eb n\u00eb fush\u00ebn e prodhimit, tregtis\u00eb, transportit dhe sh\u00ebrbimeve:<\/strong><\/h3>\n\n\n\n<p>Projektligji propozon ruajtjen e skem\u00ebs ekzistuese t\u00eb tatimit me tarif\u00eb 0 % kryesisht t\u00eb biznesit t\u00eb vog\u00ebl familjar (prodhim, tregti, transport, ushqim social, artizanat etj), ku personat fizik\u00eb dhe personat juridik\u00eb me qarkullim deri n\u00eb 14 milion\u00eb lek\u00eb do t\u00eb paguajn\u00eb 0% tatim p\u00ebrkat\u00ebsisht mbi t\u00eb ardhurat nga biznesi dhe mbi t\u00eb ardhurat e korporat\u00ebs deri n\u00eb vitin 2029.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Projektligji propozon futjen n\u00eb skem\u00ebn e tatimit nga 1 janari 2023 t\u00eb bizneseve furnizues t\u00eb sh\u00ebrbimeve kryesisht profesionale<\/strong>, <\/h3>\n\n\n\n<p>duke adresuar n\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb fenomenin e identifikuar n\u00eb lidhje me ofrimin e sh\u00ebrbimeve, kryesisht n\u00eb profesione t\u00eb lira, fenomen i cili ka eroduar baz\u00ebn e list\u00ebpagesave dhe ka krijuar pak\u00ebnaq\u00ebsi n\u00eb radh\u00ebt e t\u00eb pun\u00ebsuarve me paga t\u00eb mesme dhe t\u00eb larta, n\u00eb lidhje me politikat e tatimit q\u00eb zbatohen p\u00ebr profesionet e lira, apo furnizuesit e sh\u00ebrbimeve n\u00eb p\u00ebrgjith\u00ebsi.<\/p>\n\n\n\n<p>Sistemi progresiv me norma 15% dhe 23% p\u00ebr t\u00eb ardhurat nga vet\u00ebpun\u00ebsimi dhe tregtia p\u00ebr personat fizik\u00eb \u00ebsht\u00eb i nevojsh\u00ebm pasi nj\u00eb kategori tatimpaguesish ruajn\u00eb statusin e personit fizik, p\u00ebr t\u00eb shmangur tatimin mbi dividentin si ortak\u00eb t\u00eb biznesit.<\/p>\n\n\n\n<p>Nga personat fizik\u00eb q\u00eb realizojn\u00eb t\u00eb ardhura nga vet\u00ebpun\u00ebsimi dhe tregtia, nj\u00eb kategori tatimpaguesish ruajn\u00eb statusin e personit fizik pavar\u00ebsisht se arrijn\u00eb nivele fitimi t\u00eb larta. Kjo p\u00ebr t\u00eb mos kaluar n\u00eb statusin e personit juridik dhe p\u00ebr t\u00eb shmangur tatimin mbi dividentin si ortak\u00eb t\u00eb biznesit.<\/p>\n\n\n\n<p>Referuar t\u00eb dh\u00ebnave nga Administrata Tatimore, rezulton se n\u00eb sektorin e sh\u00ebrbimeve nga rreth 50 mij\u00eb tatimpagues me status person fizik, fitimi neto mbi 14 milion\u00eb lek\u00eb&nbsp; i deklaruar \u00ebsht\u00eb 4,7 miliard\u00eb lek\u00eb. N\u00ebse k\u00ebta tatimpagues me nivele kaq t\u00eb larta fitimi do t\u00eb ishin me statusin e personit juridik, tatimi mbi dividentin teorik q\u00eb do t\u00eb paguhej do t\u00eb ishte 320 milion\u00eb lek\u00eb;<\/p>\n\n\n\n<p>N\u00eb sektor\u00ebt e prodhimit, transportit, tregtis\u00eb: 91 persona fizik\u00eb deklarojn\u00eb fitim neto secili mbi 14 milion\u00eb lek\u00eb n\u00eb vit, gjithsej 2,3 miliard\u00eb lek\u00eb fitim. N\u00ebse k\u00ebta tatimpagues me nivele kaq t\u00eb larta fitimi do t\u00eb kishin statusin e personit juridik, tatimi mbi dividentin teorik q\u00eb do t\u00eb paguhej do t\u00eb ishte 160 milion\u00eb lek\u00eb.<\/p>\n\n\n\n<p>Tarifa progresive 23% e parashikuar p\u00ebr t\u00eb vet\u00ebpun\u00ebsuarit dhe tregtar\u00ebt me fitim neto mbi 14 milion\u00eb lek\u00eb n\u00eb vit, nuk e d\u00ebmton biznesin e vog\u00ebl n\u00eb t\u00ebr\u00ebsi. Ky rregullim ligjor prek nj\u00eb p\u00ebrqindje shum\u00eb t\u00eb ul\u00ebt t\u00eb personave fizik\u00eb, pjesa e tyre do t\u00eb vijoj\u00eb t\u00eb ruaj\u00eb statusin aktual, pra nuk do t\u00eb paguajn\u00eb tatim fitimi pasi afati i p\u00ebrcaktuar \u00ebsht\u00eb deri n\u00eb vitin 2029.<\/p>\n\n\n\n<p>P\u00ebr t\u00eb ilustruar faktin, referuar t\u00eb dh\u00ebnave, rezulton se n\u00eb grupin e&nbsp; personave fizik\u00eb&nbsp; q\u00eb ushtrojn\u00eb veprimtarin\u00eb e tyre n\u00eb sektorin e sh\u00ebrbimeve, nga mbi 50 mij\u00eb tatimpagues, vet\u00ebm 0,3 % e totalit t\u00eb tyre kan\u00eb fitim neto mbi 14 milion\u00eb. Kjo kategori do t\u00eb paguajn\u00eb 23% tatim, vet\u00ebm p\u00ebr fitimet mbi 14 milion\u00eb duke nisur nga 1 janar 2023, nd\u00ebrkoh\u00eb q\u00eb p\u00ebr fitimet neto deri 14 milion\u00eb lek\u00eb do t\u00eb paguajn\u00eb 15% tatim, grupi i profesioneve t\u00eb lira.<\/p>\n\n\n\n<p>N\u00eb grupin e&nbsp; personave fizik\u00eb q\u00eb ushtrojn\u00eb veprimtarin\u00eb e tyre n\u00eb tregti, nga mbi 42 mij\u00eb tatimpagues, vet\u00ebm 0,15% e totalit t\u00eb tyre kan\u00eb fitim neto mbi 14 milion\u00eb. Ata do t\u00eb paguajn\u00eb 23% tatim p\u00ebr fitimin mbi 14 milion\u00eb, nd\u00ebrkoh\u00eb q\u00eb p\u00ebr fitimet neto deri 14 milion\u00eb lek\u00eb jan\u00eb t\u00eb p\u00ebrjashtuar.<\/p>\n\n\n\n<p>Projektligji ka parashikuar skema t\u00eb thjeshta deklarimi p\u00ebr personat fizik\u00eb t\u00eb vet\u00ebpun\u00ebsuar dhe me t\u00eb ardhura nga tregtia, me qarkullim deri n\u00eb 10 000 000 lek\u00eb n\u00eb vit.<\/p>\n\n\n\n<p>Dispozitat e tatimit mbi fitimin korporativ p\u00ebrfshijn\u00eb zhvillimet e reja n\u00eb fush\u00ebn e tatimit nd\u00ebrkomb\u00ebtar dhe nj\u00ebkoh\u00ebsisht leht\u00ebsojn\u00eb korporat\u00ebn n\u00ebp\u00ebrmjet:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Zgjatjes s\u00eb periudh\u00ebs s\u00eb mbartjes s\u00eb humbjeve nga 3 vjet n\u00eb 5 vjet;<\/li><li>Thjeshtimin dhe leht\u00ebsimin e shpenzimeve afatgjata n\u00ebp\u00ebrmjet amortizimit linear individual t\u00eb grupeve makineri\/pajisje dhe soft\/hardware;<\/li><li>Njehsimit t\u00eb rregullave t\u00eb taksimit p\u00ebr kontratat afatgjata;<\/li><li>Rregullat e zbatueshme p\u00ebr riorganizimet e biznesit dhe transferimin e aktiveve t\u00eb biznesit;<\/li><li>Njohjen si t\u00eb zbritshme t\u00eb vler\u00ebs s\u00eb mbetur t\u00eb nj\u00eb aktivi q\u00eb del jasht\u00eb qarkullimit;<\/li><li>Vendosjen e rregullave transparente n\u00eb lidhje me borxhin e keq;<\/li><li>Vendosjen e rregullave t\u00eb gjith\u00eb pranuara n\u00eb lidhje me shp\u00ebrndarjen dhe kufijt\u00eb e interesave t\u00eb kredi dh\u00ebnies etj.<\/li><\/ul>\n\n\n\n<p>Projektligji parashikon rregullat e taksimit t\u00eb dhuratave dhe trash\u00ebgimive, duke parashikuar nj\u00ebkoh\u00ebsisht edhe p\u00ebrjashtimet nga tatimi p\u00ebr dhuratat\/trash\u00ebgimit\u00eb brenda trungut familjar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Efektet dhe periudha e tranzitore:<\/h2>\n\n\n\n<p>N\u00eb lidhje me t\u00eb ardhurat, sqarojm\u00eb se p\u00ebrgjith\u00ebsisht projektligji propozon ruajtjen e tarifave tatimore ekzistuese, nd\u00ebrkoh\u00eb q\u00eb propozon gjithashtu caktimin e nj\u00eb kufiri kohor n\u00eb lidhje me incentivat, tarifat zero dhe tarifat e reduktuara t\u00eb tatimit p\u00ebr sektor\u00eb, industri dhe grupe t\u00eb caktuara biznesesh.<\/p>\n\n\n\n<p>Projektligji parashikon leht\u00ebsim t\u00eb barr\u00ebs tatimore p\u00ebr tatimpaguesit me t\u00eb ardhura t\u00eb ul\u00ebta, konkretisht kategoris\u00eb me t\u00eb ardhura nga pun\u00ebsimi n\u00eb fash\u00ebn 40 \u2013 50 mij\u00eb lek\u00eb t\u2019u zbritet e gjith\u00eb baza tatimore, pra nuk do t\u00eb paguajn\u00eb tatim mbi t\u00eb ardhurat nga pun\u00ebsimi. Nj\u00ebkoh\u00ebsisht leht\u00ebsohet barra tatimore p\u00ebr t\u00eb gjith\u00eb tatimpaguesit me t\u00eb ardhura nga pun\u00ebsimi n\u00eb fash\u00ebn 50-60 mij\u00eb lek\u00eb, t\u00eb cil\u00ebve nga 30 mij\u00eb lek\u00eb q\u00eb ishte e ardhura e tatueshme me 0%, tashm\u00eb u njihet nj\u00eb zbritje tatimore prej 35 mij\u00eb lek\u00ebsh n\u00eb muaj, duke leht\u00ebsuar barr\u00ebn tatimore t\u00eb tatimpaguesve. Efektet n\u00eb buxhetin e shtetit parashikohet t\u00eb jen\u00eb negative me rreth -1.1 miliard\u00eb lek\u00eb.<\/p>\n\n\n\n<p>Projektligji propozon q\u00eb n\u00eb fush\u00ebn e sh\u00ebrbimeve dhe kryesisht t\u00eb furnizimit t\u00eb sh\u00ebrbimeve profesionale, p\u00ebr shkak t\u00eb riskut dhe deformimit t\u00eb tregut, taksimi i personave fizik\u00eb dhe juridik\u00eb me t\u00eb ardhura deri 14 milion\u00eb lek\u00eb t\u00eb filloj\u00eb nga 1 janar 2023. Sipas t\u00eb dh\u00ebnave t\u00eb regjistrit t\u00eb tatimpaguesve, jan\u00eb rreth 16 700 tatimpagues t\u00eb regjistruar, t\u00eb cil\u00ebt ofrojn\u00eb sh\u00ebrbime profesionale dhe p\u00ebr t\u00eb cil\u00ebt propozohet q\u00eb skema e taksimit t\u00eb filloj\u00eb nga 1 janari 2023. Ministria e Financave dhe Ekonomis\u00eb gjykon se periudha 5-vje\u00e7are me tatim 0 % dhe para saj periudha 2-vje\u00e7are me tatim 5 % mbi fitimin neto, kan\u00eb qen\u00eb incentiva t\u00eb mjaftueshme p\u00ebr k\u00ebt\u00eb sektor. Nga implementimi i tatimit sipas dispozitave t\u00eb k\u00ebtij ligji p\u00ebr k\u00ebt\u00eb kategori, llogariten t\u00eb ark\u00ebtohen n\u00eb buxhetin e shtetit 2.1 miliard\u00eb lek\u00eb.<\/p>\n\n\n\n<p>Nd\u00ebrkoh\u00eb, personat fizik\u00eb dhe ata juridik\u00eb me t\u00eb ardhura mbi 14 milion\u00eb lek\u00eb n\u00eb vit, \u00ebsht\u00eb propozuar q\u00eb t\u00eb hyjn\u00eb n\u00eb skem\u00ebn e taksimit n\u00eb vitin 2029 dhe p\u00ebr k\u00ebt\u00eb arsye \u00ebsht\u00eb e v\u00ebshtir\u00eb q\u00eb t\u00eb llogariten efektet n\u00eb k\u00ebt\u00eb moment.<\/p>\n\n\n\n<p>Fonte: <a href=\"https:\/\/financa.gov.al\/ministrja-ibrahimaj-ligji-i-ri-per-tatimin-mbi-te-ardhurat-synon-neutralitetin-dhe-nje-sistem-te-drejte-tatimor\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ministria e Financave dhe Ekonomis\u00eb.<\/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>Ministrja e Financave dhe Ekonomis\u00eb, Delina Ibrahimaj, prezantoi n\u00eb komisionin parlamentar p\u00ebr Ekonomin\u00eb dhe Financat, projektligjin e ri \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d. Prezantimi N\u00eb fjal\u00ebn e saj, Ministrja theksoi se hartimi i nj\u00eb ligji t\u00eb ri p\u00ebr tatimin mbi t\u00eb ardhurat ka lindur si nevoj\u00eb p\u00ebr qasje t\u00eb re n\u00eb taksimin e individ\u00ebve dhe [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":17748,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100],"tags":[85,332,89,322,90],"class_list":["post-17747","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","tag-ndryshime-ligjore","tag-projekt-ligj","tag-tatim-fitimi","tag-tatim-mbi-te-ardhurat-nga-punesimi","tag-tatimi-mbi-te-ardhurat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ministrja Ibrahimaj: Ligji i ri \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d synon neutralitetin dhe nj\u00eb sistem t\u00eb drejt\u00eb tatimor. - 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\/ministrja-ibrahimaj-ligji-i-ri-per-tatimin-mbi-te-ardhurat-synon-neutralitetin-dhe-nje-sistem-te-drejte-tatimor\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ministrja Ibrahimaj: Ligji i ri \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d synon neutralitetin dhe nj\u00eb sistem t\u00eb drejt\u00eb tatimor. - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Ministrja e Financave dhe Ekonomis\u00eb, Delina Ibrahimaj, prezantoi n\u00eb komisionin parlamentar p\u00ebr Ekonomin\u00eb dhe Financat, projektligjin e ri \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d. 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