{"id":17969,"date":"2023-05-04T21:26:51","date_gmt":"2023-05-04T21:26:51","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=17969"},"modified":"2023-05-04T21:26:53","modified_gmt":"2023-05-04T21:26:53","slug":"ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/","title":{"rendered":"Ligj Nr. 29\/2023 P\u00ebr Tatimin mbi t\u00eb ardhurat"},"content":{"rendered":"\n

LIGJ<\/strong><\/p>\n\n\n\n

Nr. 29\/2023<\/a><\/strong><\/p>\n\n\n\n

P\u00cbR TATIMIN MBI T\u00cb ARDHURAT<\/strong><\/p>\n\n\n\n

N\u00eb mb\u00ebshtetje t\u00eb neneve 78, 83, pika 1, dhe 155 t\u00eb Kushtetut\u00ebs, me propozimin e K\u00ebshillit t\u00eb Ministrave,<\/p>\n\n\n\n

KUVENDI<\/p>\n\n\n\n

I REPUBLIK\u00cbS S\u00cb SHQIP\u00cbRIS\u00cb<\/p>\n\n\n\n

VENDOSI:<\/p>\n\n\n\n

KREU I<\/p>\n\n\n\n

DISPOZITA T\u00cb P\u00cbRGJITHSHME<\/p>\n\n\n\n

Neni 1<\/p>\n\n\n\n

Objekti dhe q\u00ebllimi i ligjit<\/strong><\/p>\n\n\n\n

1. Objekti i k\u00ebtij ligji \u00ebsht\u00eb p\u00ebrcaktimi i rregullave n\u00eb lidhje me:<\/p>\n\n\n\n

a) tatimin mbi t\u00eb ardhurat e personave fizik\u00eb dhe entiteteve;<\/p>\n\n\n\n

b) tatimin mbi t\u00eb ardhurat nga trash\u00ebgimit\u00eb, dhurimet dhe fitimet nga loj\u00ebrat e fatit.<\/p>\n\n\n\n

2. Q\u00ebllimi i k\u00ebtij ligj \u00ebsht\u00eb hartimi i nj\u00eb kuadri ligjor mbi p\u00ebrcaktimin e rregullave p\u00ebr vendosjen, deklarimin dhe mbledhjen e tatimit mbi t\u00eb ardhurat personale, tatimit mbi t\u00eb ardhurat e korporatave, si dhe t\u00eb tatimit t\u00eb mbajtur n\u00eb burim t\u00eb t\u00eb ardhurave.<\/p>\n\n\n\n

Neni 2<\/p>\n\n\n\n

Fusha e zbatimit<\/strong><\/p>\n\n\n\n

1. Personat rezident\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb jan\u00eb subjekt i tatimit mbi t\u00eb ardhurat personale dhe tatimit mbi t\u00eb ardhurat e korporat\u00ebs p\u00ebr t\u00eb ardhurat e tatueshme nga t\u00eb gjitha burimet, t\u00eb realizuara brenda apo jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb n\u00eb nj\u00eb vit tatimor t\u00eb caktuar.<\/p><\/blockquote>\n\n\n\n

2. P\u00ebrve\u00e7 rasteve kur parashikohet ndryshe nga ky ligj, personat jorezident\u00eb jan\u00eb subjekt i tatimit mbi t\u00eb ardhurat n\u00eb k\u00ebto raste:<\/p>\n\n\n\n

a) p\u00ebr totalin e 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 Republik\u00ebn e Shqip\u00ebris\u00eb; dhe<\/p>\n\n\n\n

b) n\u00eb mas\u00ebn q\u00eb nuk p\u00ebrfshihen n\u00eb shkronj\u00ebn \u201ca\u201d, t\u00eb ardhurat e tyre t\u00eb tatueshme nga t\u00eb gjitha burimet, q\u00eb kan\u00eb nj\u00eb burim n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, sipas nenit 4 t\u00eb k\u00ebtij ligji, n\u00eb nj\u00eb vit t\u00eb caktuar tatimor. <\/p>\n\n\n\n

Neni 3<\/p>\n\n\n\n

P\u00ebrkufizime<\/strong><\/p>\n\n\n\n

P\u00ebr q\u00ebllime t\u00eb k\u00ebtij ligji, termat e m\u00ebposht\u00ebm n\u00ebnkuptojn\u00eb:<\/p>\n\n\n\n

1. \u201cPerson\u201d \u00ebsht\u00eb \u00e7do person fizik dhe entitet.<\/p>\n\n\n\n

2. \u201cPerson fizik\u201d \u00ebsht\u00eb \u00e7do:<\/p>\n\n\n\n

a) individ  i vet\u00ebpun\u00ebsuar; <\/p>\n\n\n\n

b) individ tregtar;<\/p>\n\n\n\n

c) individ sipas kuptimit t\u00eb Kodit Civil, p\u00ebrfshir\u00eb t\u00eb pun\u00ebsuarit, si dhe \u00e7do individ tjet\u00ebr person fizik q\u00eb realizon t\u00eb ardhura nga \u00e7do burim, p\u00ebrfshir\u00eb dhurimin, trash\u00ebgimin\u00eb apo fitimet nga loj\u00ebrat e fatit.<\/p>\n\n\n\n

3. \u201cEntitet\u201d n\u00ebnkupton \u00e7do shoq\u00ebri apo \u00e7do struktur\u00eb t\u00eb organizimeve t\u00eb korporuara apo t\u00eb jokorporuara, pavar\u00ebsisht form\u00ebs, t\u00eb natyr\u00ebs fitimprur\u00ebse ose jofitimprur\u00ebse, ku p\u00ebrfshihen, por pa u kufizuar, si m\u00eb posht\u00eb:<\/p>\n\n\n\n

a) \u00e7do form\u00eb e shoq\u00ebrive sipas Kodit Civil ose legjislacionit n\u00eb fuqi p\u00ebr shoq\u00ebrit\u00eb tregtare;<\/p>\n\n\n\n

b) organizatat fitimprur\u00ebse dhe jofitimprur\u00ebse;<\/p>\n\n\n\n

c) ndonj\u00eb form\u00eb \u201ctrusti\u201d i huaj apo struktur\u00eb t\u00eb ngjashme;<\/p>\n\n\n\n

\u00e7) ndonj\u00eb form\u00eb bashk\u00ebpunimi\/partneriteti, q\u00eb ka nj\u00eb form\u00eb juridike dhe mund t\u00eb trajtohet si nj\u00eb tatimpagues i vet\u00ebm;<\/p>\n\n\n\n

d) \u00e7do form\u00eb bashkimi nd\u00ebrmarrjesh (shoq\u00ebri e p\u00ebrbashk\u00ebt);<\/p>\n\n\n\n

dh) \u00e7do form\u00eb shoq\u00ebrie menaxhimi kapitalesh apo asetesh;<\/p>\n\n\n\n

e) \u00e7do form\u00eb bashk\u00ebpunimi\/partneritetet pasiv;<\/p>\n\n\n\n

\u00eb) \u00e7do shoq\u00ebri tjet\u00ebr e krijuar me ligj t\u00eb ve\u00e7ant\u00eb.<\/p>\n\n\n\n

4. \u201cShoq\u00ebri\u201d n\u00ebnkupton \u00e7do shoq\u00ebri tregtare t\u00eb themeluar, t\u00eb organizuar dhe t\u00eb regjistruar sipas legjislacionit n\u00eb fuqi p\u00ebr shoq\u00ebrit\u00eb tregtare dhe p\u00ebr Qendr\u00ebn Komb\u00ebtare t\u00eb Biznesit.<\/p>\n\n\n\n

5. \u201cIndivid i vet\u00ebpun\u00ebsuar\u201d \u00ebsht\u00eb \u00e7do person fizik i angazhuar n\u00eb furnizimin e \u00e7do lloj sh\u00ebrbimi apo i angazhuar n\u00eb veprimtari t\u00eb tjera profesionale, t\u00eb ndryshme nga veprimtaria tregtare.<\/p>\n\n\n\n

6. \u201cIndivid tregtar\u201d \u00ebsht\u00eb \u00e7do person fizik i angazhuar n\u00eb veprimtari tregtare.<\/p>\n\n\n\n

7. \u201cTatimpagues\u201d \u00ebsht\u00eb \u00e7do person, i cili \u00ebsht\u00eb subjekt i tatimit sipas k\u00ebtij ligji apo i ndonj\u00eb ligji tjet\u00ebr q\u00eb p\u00ebrcakton regjim t\u00eb ve\u00e7ant\u00eb tatimor.<\/p>\n\n\n\n

8. \u201cVeprimtari ekonomike\u201d \u00ebsht\u00eb \u00e7do aktivitet ekonomik me q\u00ebllim realizimin e fitimit. Ai p\u00ebrfshin veprimtarit\u00eb e individ\u00ebve t\u00eb vet\u00ebpun\u00ebsuar, individ\u00ebve tregtar\u00eb dhe entiteteve.<\/p>\n\n\n\n

9. \u201cI pun\u00ebsuar\u201d \u00ebsht\u00eb nj\u00eb person fizik, i cili merr t\u00eb ardhura nga pun\u00ebsimi.<\/p>\n\n\n\n

10. \u201cPun\u00ebdh\u00ebn\u00ebs\u201d \u00ebsht\u00eb personi q\u00eb i jep nj\u00eb personi tjet\u00ebr nj\u00eb pun\u00eb apo detyr\u00eb p\u00ebrkundrejt pages\u00ebs n\u00eb respektim t\u00eb legjislacionit n\u00eb fuqi dhe q\u00eb mbart p\u00ebrgjegj\u00ebsin\u00eb dhe riskun n\u00eb lidhje me realizimin e pun\u00ebs.<\/p>\n\n\n\n

11. \u201cQarkullim\u201d \u00ebsht\u00eb totali i t\u00eb ardhurave t\u00eb realizuara nga shitjet e mallrave dhe sh\u00ebrbimeve (pa p\u00ebrfshir\u00eb TVSH-n\u00eb).<\/p>\n\n\n\n

12. \u201cPensione private\u201d jan\u00eb pensionet e marra nga nj\u00eb plan pensioni sipas kushteve t\u00eb legjislacionit n\u00eb fuqi  p\u00ebr fondet e pensioneve private dhe fondet e pensionit privat t\u00eb krijuar me ligj t\u00eb ve\u00e7ant\u00eb, p\u00ebrve\u00e7 pensionit t\u00eb paguar nga skema e kontributeve t\u00eb detyrueshme.<\/p>\n\n\n\n

13. \u201cPerson i lidhur\u201d \u00ebsht\u00eb \u00e7do person q\u00eb \u00ebsht\u00eb i lidhur me nj\u00eb person tjet\u00ebr n\u00eb nj\u00eb marr\u00ebdh\u00ebnie q\u00eb ndikon direkt ose indirekt n\u00eb p\u00ebrcaktimin e baz\u00ebs tatimore, n\u00ebp\u00ebrmjet menaxhimit, kontrollit apo pron\u00ebsis\u00eb. Dy persona jan\u00eb t\u00eb lidhur n\u00ebse nj\u00ebri ose t\u00eb dy personat do t\u00eb vepronin sipas udh\u00ebzimeve, k\u00ebrkesave, sugjerimeve ose vullnetit t\u00eb personit tjet\u00ebr ose t\u00eb nj\u00eb personi t\u00eb tret\u00eb.<\/p>\n\n\n\n

Personat e m\u00ebposht\u00ebm trajtohen si persona t\u00eb lidhur:<\/p>\n\n\n\n

a) bashk\u00ebshort e bashk\u00ebshorte, bashk\u00ebjetues e bashk\u00ebjetuese, pasardh\u00ebs dhe paraardh\u00ebs n\u00eb shkall\u00eb t\u00eb par\u00eb.<\/p>\n\n\n\n

b) nj\u00eb nj\u00ebsi ekonomike n\u00eb t\u00eb cil\u00ebn \u00e7do person zot\u00ebron direkt ose indirekt t\u00eb pakt\u00ebn 50 p\u00ebr qind t\u00eb t\u00eb drejtave t\u00eb vot\u00ebs ose t\u00eb menaxhimit, t\u00eb drejtave t\u00eb shp\u00ebrndarjes s\u00eb dividendit ose t\u00eb drejtave t\u00eb kapitalit.<\/p>\n\n\n\n

c) \u00e7do dy ose m\u00eb shum\u00eb entitete n\u00eb t\u00eb cilat nj\u00eb person tjet\u00ebr zot\u00ebron ose mban t\u00eb pakt\u00ebn 50 p\u00ebr qind t\u00eb t\u00eb drejtave t\u00eb vot\u00ebs ose t\u00eb menaxhimit, t\u00eb drejtave t\u00eb shp\u00ebrndarjes s\u00eb dividendit ose t\u00eb drejtave t\u00eb kapitalit n\u00eb t\u00eb dy nj\u00ebsit\u00eb ekonomike.<\/p>\n\n\n\n

Kur zbatohen shkronjat  \u201ca\u201d ose \u201cb\u201d t\u00eb k\u00ebsaj pike, zot\u00ebrimi q\u00eb i atribuohet nj\u00eb personi nga nj\u00eb person i lidhur nuk mund t’i atribuohet nj\u00eb personi tjet\u00ebr t\u00eb lidhur. Dy persona nuk do t\u00eb konsiderohen t\u00eb lidhur vet\u00ebm sepse nj\u00ebri prej tyre konsiderohet pun\u00ebtor ose klient i personit tjet\u00ebr, ose t\u00eb dy konsiderohen pun\u00ebtor\u00eb ose klient i nj\u00eb personi t\u00eb tret\u00eb, p\u00ebrve\u00e7 rastit kur nj\u00eb marr\u00ebdh\u00ebnie e till\u00eb ndikon n\u00eb p\u00ebrcaktimin e baz\u00ebs tatimore, drejtp\u00ebrdrejt ose n\u00eb m\u00ebnyr\u00eb indirekte.<\/p>\n\n\n\n

14. \u201cPal\u00eb t\u00eb pavarura\u201d jan\u00eb pal\u00ebt q\u00eb nuk jan\u00eb t\u00eb lidhura.<\/p>\n\n\n\n

15. \u201cSh\u00ebrbim teknik\u201d n\u00ebnkupton furnizimin e jo mallrave p\u00ebrkundrejt nj\u00eb pagese qoft\u00eb n\u00eb m\u00ebnyr\u00eb periodike apo n\u00eb nj\u00eb shum\u00eb t\u00eb vetme, p\u00ebrfshir\u00eb tarifat p\u00ebr sh\u00ebrbime teknike dhe tarifat e sh\u00ebrbimeve t\u00eb automatizuara digjitale, n\u00eb mas\u00ebn n\u00eb t\u00eb cil\u00ebn \u00ebsht\u00eb e arsyeshme q\u00eb t\u2019i atribuohet \u00e7do lloj sh\u00ebrbimi ose ndonj\u00eb p\u00ebrfitimi tjet\u00ebr ofruar nga nj\u00eb biznes i nj\u00eb personi. Rastet e m\u00ebposhtme nuk konsiderohen sh\u00ebrbime teknike apo tarifa t\u00eb lidhura me nj\u00eb sh\u00ebrbim teknik:<\/p>\n\n\n\n

a) shpenzimet administrative t\u00eb mbik\u00ebqyrjes dhe kontrollit, t\u00eb transferuara nga nj\u00eb seli qendrore jasht\u00eb territorit shqiptar dhe p\u00ebr llogari t\u00eb nj\u00eb selie t\u00eb p\u00ebrhershme q\u00eb vepron n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/p>\n\n\n\n

b) transporti i pasagjer\u00ebve ose transporti i mallrave;<\/p>\n\n\n\n

c) tarifat e sigurimit;<\/p>\n\n\n\n

\u00e7) akomodimi n\u00eb hotele apo n\u00eb vende t\u00eb tjera.<\/p>\n\n\n\n

16. \u201cTarif\u00eb sh\u00ebrbimi teknik\u201d \u00ebsht\u00eb nj\u00eb pages\u00eb p\u00ebr sh\u00ebrbime menaxhimi, teknike apo konsulence, p\u00ebrfshir\u00eb tarifa p\u00ebr ofrimin e sh\u00ebrbimeve t\u00eb teknik\u00ebve apo personelit tjet\u00ebr, nj\u00eb pages\u00eb p\u00ebr furnizimin e njohurive teknike, industriale, tregtare apo shkencore, eksperienc\u00ebs apo aft\u00ebsive apo nj\u00eb pages\u00eb p\u00ebr furnizimin e asistenc\u00ebs q\u00eb ndihmon \u00e7\u00ebshtjet e referuara n\u00eb pik\u00ebn 21 t\u00eb k\u00ebtij neni.<\/p>\n\n\n\n

17. \u201cTarif\u00eb p\u00ebr sh\u00ebrbimin digjital automatik\u201d \u00ebsht\u00eb nj\u00eb pages\u00eb p\u00ebr \u00e7do sh\u00ebrbim t\u00eb ofruar n\u00eb internet ose nga nj\u00eb rrjet elektronik q\u00eb k\u00ebrkon p\u00ebrfshirje minimale njer\u00ebzore nga ofruesi i sh\u00ebrbimit.<\/p>\n\n\n\n

18. \u201cTituj\u201d \u00ebsht\u00eb instrumenti financiar q\u00eb p\u00ebrmban vler\u00eb dhe q\u00eb mund t\u00eb tregtohet nd\u00ebrmjet pal\u00ebve, p\u00ebrfshir\u00eb rastet e m\u00ebposhtme:<\/p>\n\n\n\n

a) aksione ose kuota n\u00eb \u00e7do shoq\u00ebri;<\/p>\n\n\n\n

b) aksione ose kuota ose pjes\u00ebmarrje n\u00eb partneritet;<\/p>\n\n\n\n

c) bono dhe obligacione t\u00eb thesarit, si dhe obligacione t\u00eb korporatave;<\/p>\n\n\n\n

\u00e7) instrumentet derivative, si\u00e7 p\u00ebrcaktohen nga aktet ligjore dhe n\u00ebnligjore  n\u00eb fuqi, ose q\u00eb e marrin kuptimin e tyre nga parimet e kontabilitetit;<\/p>\n\n\n\n

d) instrumentet n\u00eb monedha t\u00eb huaja, si\u00e7 p\u00ebrcaktohet nga aktet ligjore dhe n\u00ebnligjore n\u00eb fuqi ose q\u00eb e marrin kuptimin e tyre nga parimet p\u00ebrgjith\u00ebsisht t\u00eb pranuara t\u00eb kontabilitetit.<\/p>\n\n\n\n

19. \u201cDividend\u201d p\u00ebrfshin llojet e m\u00ebposhtme t\u00eb t\u00eb ardhurave, pavar\u00ebsisht n\u00ebse k\u00ebta dividend\u00eb jan\u00eb realizuar brenda apo jasht\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb dhe pavar\u00ebsisht nga m\u00ebnyra se si k\u00ebta dividend\u00eb jan\u00eb shp\u00ebrndar\u00eb:<\/p>\n\n\n\n

a) t\u00eb ardhurat nga aksionet ose kuotat n\u00eb \u00e7do shoq\u00ebri, aksionet e themeluesit ose t\u00eb drejta t\u00eb tjera t\u00eb ndarjes s\u00eb fitimit q\u00eb nuk p\u00ebrb\u00ebjn\u00eb pretendime ndaj borxheve;<\/p>\n\n\n\n

b) t\u00eb ardhura nga t\u00eb drejta t\u00eb tjera t\u00eb korporat\u00ebs duke p\u00ebrfshir\u00eb  dividend\u00ebt p\u00ebr nj\u00ebsi dhe dividend\u00ebt e nd\u00ebrmjet\u00ebm;<\/p>\n\n\n\n

c) t\u00eb ardhurat nga shp\u00ebrndarja e fitimit n\u00eb ortak\u00ebri;<\/p>\n\n\n\n

\u00e7) t\u00eb ardhura nga \u00e7do lloj shp\u00ebrndarjeje fitimi nga \u00e7do lloj entiteti me p\u00ebrjashtim t\u00eb shoq\u00ebrive t\u00eb thjeshta, t\u00eb cilat funksionojn\u00eb sipas p\u00ebrcaktimeve t\u00eb Kodit Civil;<\/p>\n\n\n\n

 d) shumat e marra nga procesi i likuidimit, n\u00eb mas\u00ebn q\u00eb tejkalojn\u00eb kapitalin e kontribuar n\u00eb mjete monetare ose n\u00eb natyr\u00eb;<\/p>\n\n\n\n

dh) shumat e marra nga reduktimi i kapitalit, n\u00eb mas\u00ebn q\u00eb kapitali i atribuohet fitimit t\u00eb pashp\u00ebrndar\u00eb t\u00eb kapitalizuar.<\/p>\n\n\n\n

20. \u201cInteres\u201d konsiderohen shpenzimet e interesit p\u00ebr t\u00eb gjitha format e borxhit, kosto t\u00eb tjera ekonomikisht t\u00eb barasvlershme me interesin dhe shpenzimet e b\u00ebra n\u00eb lidhje me rritjen e financimit, p\u00ebrfshir\u00eb pagesat p\u00ebr huat me pjes\u00ebmarrje n\u00eb fitim, interesin n\u00eb obligacione, elementin e kostos financiare t\u00eb pagesave t\u00eb qiras\u00eb financiare, interesin e kapitalizuar ose amortizimin e interesit t\u00eb kapitalizuar, shumat e interesit sipas instrumenteve derivative ose marr\u00ebveshjeve mbrojt\u00ebse, tarifat e garancis\u00eb dhe marr\u00ebveshjeve dhe kosto t\u00eb ngjashme q\u00eb lidhen me huamarrjen e fondeve.<\/p>\n\n\n\n

21. \u201cHonorare\u201d jan\u00eb pagesat p\u00ebr p\u00ebrdorimin ose t\u00eb drejt\u00ebn e p\u00ebrdorimit t\u00eb nj\u00eb aktivi jomaterial dhe p\u00ebrfshijn\u00eb sa vijon:<\/p>\n\n\n\n

a) p\u00ebrdorimin ose t\u00eb drejt\u00ebn p\u00ebr t\u00eb p\u00ebrdorur nj\u00eb t\u00eb drejt\u00eb autori t\u00eb vepr\u00ebs letrare, artistike ose shkencore, duke p\u00ebrfshir\u00eb filmat ose regjistrimet video ose audio, pavar\u00ebsisht n\u00ebse vepra \u00ebsht\u00eb n\u00eb format elektronik ose ndryshe;<\/p>\n\n\n\n

b) p\u00ebrdorimin ose t\u00eb drejt\u00ebn p\u00ebr t\u00eb p\u00ebrdorur nj\u00eb patent\u00eb, licenc\u00eb, shpikje, mark\u00eb tregtare, dizajn ose model, plan, formul\u00eb ose proces sekret, ose pron\u00eb apo t\u00eb drejt\u00eb tjet\u00ebr t\u00eb ngjashme;<\/p>\n\n\n\n

c) marrjen ose t\u00eb drejt\u00ebn p\u00ebr t\u00eb marr\u00eb \u00e7do imazh ose tingull vizual ose t\u00eb dyja t\u00eb transmetuara me satelit, kabllo, fib\u00ebr optike ose teknologji t\u00eb ngjashme n\u00eb lidhje me transmetimin televiziv, radio ose n\u00eb internet;<\/p>\n\n\n\n

 \u00e7) p\u00ebrdorimin ose t\u00eb drejt\u00ebn p\u00ebr t\u00eb p\u00ebrdorur informacione n\u00eb lidhje me p\u00ebrvoj\u00ebn industriale, tregtare ose shkencore;<\/p>\n\n\n\n

d) nj\u00eb shtyrje pagese, totale ose e pjesshme n\u00eb lidhje me shkronjat \u201ca\u201d deri \u201c\u00e7\u201d t\u00eb k\u00ebsaj pike;<\/p>\n\n\n\n

dh) nj\u00eb prim ose shum\u00eb e ngjashme n\u00eb lidhje me rastet e listuara n\u00eb shkronjat \u201ca\u201d deri \u201c\u00e7\u201d t\u00eb k\u00ebsaj pike.<\/p>\n\n\n\n

22. \u201cAgjent i mbajtjes s\u00eb tatimit n\u00eb burim\u201d, p\u00ebrfshir\u00eb edhe \u201cagjentin e tatimit n\u00eb burim t\u00eb list\u00ebpages\u00ebs\u201d n\u00ebnkupton \u00e7do person q\u00eb \u00ebsht\u00eb i detyruar t\u00eb mbaj\u00eb tatimin n\u00eb burim dhe ta transferoj\u00eb at\u00eb n\u00eb buxhetin e shtetit sipas parashikimeve t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n

23. \u201cTatimi mbi t\u00eb ardhurat e korporat\u00ebs\u201d \u00ebsht\u00eb tatimi q\u00eb paguajn\u00eb entitetet sipas dispozitave t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n

24. \u201cMjet virtual\u201d \u00ebsht\u00eb nj\u00eb pasqyrim digjital i nj\u00eb vlere q\u00eb mund t\u00eb depozitohet, t\u00eb tregtohet apo t\u00eb transferohet n\u00eb form\u00eb digjitale, si dhe q\u00eb mund t\u00eb p\u00ebrdoret p\u00ebr q\u00ebllime pagesash ose investimesh apo si mjet shk\u00ebmbimi, duke p\u00ebrfshir\u00eb, por pa u kufizuar te kriptomonedha. N\u00eb k\u00ebt\u00eb p\u00ebrkufizim nuk p\u00ebrfshihen pasqyrimet digjitale t\u00eb monedhave t\u00eb njohura zyrtarisht si t\u00eb nxjerra ose t\u00eb garantuara nga bankat qendrore ose nj\u00eb autoritet publik, t\u00eb titujve dhe mjeteve t\u00eb tjera financiare q\u00eb jan\u00eb parashikuar nga legjislacioni n\u00eb fuqi.<\/p>\n\n\n\n

25. \u201cNxjerrja apo p\u00ebrfitimi i mjeteve virtuale\u201d (Mining<\/em>) \u00ebsht\u00eb veprimtaria e p\u00ebrdorimit t\u00eb fuqis\u00eb kompjuterike t\u00eb p\u00ebrdoruesve t\u00eb sistemit p\u00ebr zgjidhjen e algoritmeve kriptografike, me q\u00ebllim konfirmimin e transaksioneve dhe p\u00ebrfitimin e mjeteve virtuale n\u00eb k\u00ebmbim, si dhe veprimtaria e p\u00ebrpunimit dhe konfirmimit t\u00eb transaksioneve p\u00ebrmes investimit t\u00eb nj\u00eb mjeti virtual t\u00eb caktuar nga ana e p\u00ebrdoruesve t\u00eb nyjave kompjuterike pjes\u00ebmarr\u00ebse n\u00eb k\u00ebt\u00eb proces. <\/p>\n\n\n\n

26. \u201cInstrument financiar\u201d ka t\u00eb nj\u00ebjtin kuptim me at\u00eb t\u00eb p\u00ebrcaktuar n\u00eb legjislacionin n\u00eb fuqi p\u00ebr tregjet e kapitalit.<\/p>\n\n\n\n

Neni 4<\/p>\n\n\n\n

Burimi i t\u00eb ardhurave<\/strong><\/p>\n\n\n\n

T\u00eb ardhurat nga nj\u00eb burim n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb p\u00ebrfshijn\u00eb, por pa u kufizuar n\u00eb si m\u00eb posht\u00eb:<\/p>\n\n\n\n

a) t\u00eb ardhurat n\u00eb lidhje me pun\u00ebsimin, si dhe t\u00eb ardhurat nga pagesat e tarifave p\u00ebr sh\u00ebrbimet e kryera n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/p>\n\n\n\n

b) t\u00eb ardhurat nga veprimtari kulturore, artistike ose sportive t\u00eb kryera n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/p>\n\n\n\n

c) t\u00eb ardhurat q\u00eb jan\u00eb detyrim p\u00ebr t\u2019u paguar nga nj\u00eb pun\u00ebdh\u00ebn\u00ebs rezident, edhe n\u00ebse puna kryhet jasht\u00eb vendit;<\/p>\n\n\n\n

\u00e7) t\u00eb ardhurat nga veprimtaria e biznesit dhe t\u00eb ardhurat e individ\u00ebve tregtar\u00eb dhe t\u00eb vet\u00ebpun\u00ebsuar p\u00ebr veprimtari dhe sh\u00ebrbime t\u00eb ofruara n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/p>\n\n\n\n

d) t\u00eb ardhura nga biznesi q\u00eb i atribuohen nj\u00eb selie t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;   <\/p>\n\n\n\n

dh) p\u00ebrve\u00e7 t\u00eb ardhurave t\u00eb parashikuara n\u00eb shkronj\u00ebn \u201cd\u201d t\u00eb k\u00ebtij neni, edhe t\u00eb ardhurat nga:<\/p>\n\n\n\n

i. pasuria e paluajtshme, aksesor\u00ebt dhe frytet e tyre, si dhe t\u00eb ardhurat q\u00eb rrjedhin nga t\u00eb drejtat mbi pasurit\u00eb e paluajtshme q\u00eb ndodhen n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/p>\n\n\n\n

ii. t\u00eb drejtat p\u00ebr shfryt\u00ebzimin e pasurive minerale, t\u00eb drejtat p\u00ebr shfryt\u00ebzimin e pasurive hidrokarbure ose t\u00eb drejta t\u00eb tjera p\u00ebr shfryt\u00ebzimin e burimeve natyrore tok\u00ebsore dhe ujore, p\u00ebrfshir\u00eb detin n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, si dhe informacionit q\u00eb u p\u00ebrket k\u00ebtyre t\u00eb drejtave;<\/p>\n\n\n\n

iii. t\u00eb ardhurat nga zot\u00ebrimi i pasuris\u00eb s\u00eb luajtshme t\u00eb vendosur n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n

 T\u00eb drejtat dhe informacioni sipas n\u00ebnndarjeve \u201ci\u201d dhe \u201cii\u201d t\u00eb k\u00ebsaj shkronje, p\u00ebr q\u00ebllime t\u00eb k\u00ebtij ligji trajtohen si pasuri e paluajtshme.<\/p>\n\n\n\n

e) t\u00eb ardhurat nga tjet\u00ebrsimi i:<\/p>\n\n\n\n

i. pasuris\u00eb, t\u00eb drejtave dhe informacioni i p\u00ebrcaktuar n\u00eb shkronj\u00ebn \u201cdh\u201d t\u00eb k\u00ebtij neni;<\/p>\n\n\n\n

ii. aksioneve ose interesave t\u00eb ngjash\u00ebm t\u00eb till\u0451 si interesat n\u00eb ortak\u00ebri ose truste, sipas p\u00ebrkufizimeve n\u00eb legjislacionin n\u00eb fuqi p\u00ebr k\u00ebt\u00eb q\u00ebllim, kudo q\u00eb ndodhen, n\u00eb qoft\u00eb se n\u00eb \u00e7do koh\u00eb gjat\u00eb 365 dit\u00ebve para tjet\u00ebrsimit, k\u00ebtyre aksioneve ose interesave t\u00eb ngjash\u00ebm u buron m\u00eb shum\u00eb se 50 p\u00ebr qind e vler\u00ebs direkt ose indirekt nga pasuria e paluajtshme, t\u00eb drejtat ose informacioni, t\u00eb p\u00ebrcaktuara n\u00eb shkronj\u00ebn \u201cdh\u201d t\u00eb k\u00ebtij neni.<\/p>\n\n\n\n

\u00eb) dividend\u00ebt, p\u00ebrfshir\u00eb ata nga ortak\u00ebrit\u00eb, t\u00eb shp\u00ebrndar\u00eb nga nj\u00eb person rezident;<\/p>\n\n\n\n

f) fitimet kapitale nga tjet\u00ebrsimi i aksioneve t\u00eb entiteteve rezidente dhe \u00e7do titulli apo instrumenti financiar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/p>\n\n\n\n

g) interesat e paguara nga organet e qeverisjes vendore ose qendrore, nga nj\u00eb tatimpagues rezident ose nga nj\u00eb seli e p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/p>\n\n\n\n

gj) qirat\u00eb, kontratat e qiras\u00eb, tarifat e licenc\u00ebs, tarifat e sh\u00ebrbimit teknik dhe\/ose digjital automatik,  si dhe honoraret q\u00eb paguhen nga nj\u00eb person rezident ose nga nj\u00eb seli e p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/p>\n\n\n\n

h) fitimet nga loj\u00ebrat e fatit p\u00ebr nj\u00eb tatimpagues rezident apo jorezident ose t\u00eb paguara nga nj\u00eb seli e p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, t\u00eb ardhurat nga trash\u00ebgimit\u00eb dhe nga dhurimet e marra nga asete t\u00eb ndodhura n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/p>\n\n\n\n

i) t\u00eb ardhurat nga nxjerrja apo p\u00ebrfitimi i mjeteve virtuale nga nj\u00eb person rezident n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/p>\n\n\n\n

j) t\u00eb ardhurat nga transaksionet me mjete virtuale nga nj\u00eb person rezident n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/p>\n\n\n\n

k) t\u00eb ardhurat nga \u00e7do veprimtari tjet\u00ebr q\u00eb kryhet fizikisht n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n

Neni 5<\/p>\n\n\n\n

Selia e p\u00ebrhershme<\/strong><\/p>\n\n\n\n

1. Seli e p\u00ebrhershme n\u00ebnkupton nj\u00eb vend t\u00eb caktuar biznesi, ku zhvillohet t\u00ebr\u00ebsisht ose pjes\u00ebrisht veprimtaria e biznesit t\u00eb nj\u00eb personi jorezident.<\/p>\n\n\n\n

2. Selia e p\u00ebrhershme p\u00ebrfshin ve\u00e7an\u00ebrisht:<\/p>\n\n\n\n

a) nj\u00eb vend administrimi;<\/p>\n\n\n\n

b) nj\u00eb deg\u00eb;<\/p>\n\n\n\n

c) nj\u00eb zyr\u00eb;<\/p>\n\n\n\n

\u00e7) nj\u00eb fabrik\u00eb;<\/p>\n\n\n\n

d) nj\u00eb punishte;<\/p>\n\n\n\n

dh) nj\u00eb minier\u00eb, nj\u00eb pus nafte ose gazi, nj\u00eb gurore ose \u00e7do vend tjet\u00ebr p\u00ebr nxjerrjen e burimeve natyrore;<\/p>\n\n\n\n

e) nj\u00eb nd\u00ebrtes\u00eb ose nj\u00eb kantier nd\u00ebrtimi, instalimi ose projekti montimi ose \u00e7do aktivitet mbik\u00ebqyr\u00ebs t\u00eb lidhur vet\u00ebm n\u00ebse nj\u00eb kantier, projekt ose aktivitet i till\u00eb vazhdon n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb p\u00ebr nj\u00eb periudh\u00eb ose periudha n\u00eb total prej m\u00eb shum\u00eb se gjasht\u00eb muajsh gjat\u00eb \u00e7do periudhe dymb\u00ebdhjet\u00ebmujore;<\/p>\n\n\n\n

\u00eb) \u00e7do aktivitet, duke p\u00ebrfshir\u00eb p\u00ebrdorimin ose instalimin e pajisjeve t\u00eb konsiderueshme t\u00eb kryera n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb n\u00eb lidhje me k\u00ebrkimin, nxjerrjen ose shfryt\u00ebzimin e burimeve natyrore p\u00ebr nj\u00eb periudh\u00eb ose periudha n\u00eb total prej m\u00eb shum\u00eb se tre muajsh gjat\u00eb \u00e7do periudhe dymb\u00ebdhjet\u00ebmujore;<\/p>\n\n\n\n

f) kryerja e sh\u00ebrbimeve, duke p\u00ebrfshir\u00eb sh\u00ebrbimet e konsulenc\u00ebs t\u00eb ofruara nga nj\u00eb person jorezident n\u00ebp\u00ebrmjet punonj\u00ebsve t\u00eb tij ose individ\u00ebve t\u00eb tjer\u00eb, vet\u00ebm n\u00ebse k\u00ebto aktivitete vazhdojn\u00eb (p\u00ebr t\u00eb nj\u00ebjtin person ose nj\u00eb person t\u00eb lidhur) n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb p\u00ebr nj\u00eb periudh\u00eb ose periudha n\u00eb total prej m\u00eb shum\u00eb se gjasht\u00eb muajsh gjat\u00eb \u00e7do periudhe dymb\u00ebdhjet\u00eb mujore.<\/p>\n\n\n\n

3. Pavar\u00ebsisht nga pikat 1 dhe 2 t\u00eb k\u00ebtij neni, termi \u201cseli e p\u00ebrhershme\u201d nuk p\u00ebrfshin:<\/p>\n\n\n\n

a) p\u00ebrdorimin e objekteve vet\u00ebm p\u00ebr q\u00ebllim t\u00eb ruajtjes, ekspozimit ose d\u00ebrgimit t\u00eb mallrave q\u00eb i p\u00ebrkasin personit jorezident;<\/p>\n\n\n\n

b) mbajtjen e nj\u00eb stoku mallrash q\u00eb i p\u00ebrkasin personit jorezident vet\u00ebm p\u00ebr q\u00ebllime magazinimi, ekspozimi ose shp\u00ebrndarjeje;<\/p>\n\n\n\n

c) mbajtjen e nj\u00eb stoku mallrash q\u00eb i p\u00ebrkasin personit jorezident vet\u00ebm p\u00ebr q\u00ebllime p\u00ebrpunimi nga nj\u00eb person tjet\u00ebr;<\/p>\n\n\n\n

\u00e7) mbajtjen e nj\u00eb vendi fiks biznesi vet\u00ebm p\u00ebr q\u00ebllimin e blerjes s\u00eb mallrave ose t\u00eb mbledhjes s\u00eb informacionit p\u00ebr personin jorezident;<\/p>\n\n\n\n

d) mbajtjen e nj\u00eb vendi fiks biznesi vet\u00ebm p\u00ebr q\u00ebllimin e ushtrimit t\u00eb \u00e7do veprimtarie tjet\u00ebr p\u00ebr personin jorezident;<\/p>\n\n\n\n

dh) mbajtjen e nj\u00eb vendi fiks biznesi vet\u00ebm p\u00ebr kombinimin e aktiviteteve t\u00eb p\u00ebrcaktuara n\u00eb shkronjat \u201ca\u201d deri \u201cd\u201d t\u00eb k\u00ebsaj pike, me kusht q\u00eb aktiviteti i p\u00ebrgjithsh\u00ebm i vendit fiks t\u00eb biznesit t\u00eb jet\u00eb i nj\u00eb karakteri p\u00ebrgatitor ose ndihm\u00ebs.<\/p>\n\n\n\n

4. Pika 3 e k\u00ebtij neni nuk zbatohet p\u00ebr nj\u00eb vend fiks biznesi, q\u00eb p\u00ebrdoret ose mir\u00ebmbahet nga nj\u00eb person jorezident n\u00ebse i nj\u00ebjti person ose nj\u00eb person i lidhur ngusht\u00ebsisht me t\u00eb ushtron aktivitete biznesi n\u00eb t\u00eb nj\u00ebjtin vend ose n\u00eb nj\u00eb vend tjet\u00ebr n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, dhe:<\/p>\n\n\n\n

a) ai vend ose nj\u00eb vend tjet\u00ebr p\u00ebrb\u00ebn nj\u00eb seli t\u00eb p\u00ebrhershme p\u00ebr personin ose personin e lidhur ngusht\u00ebsisht sipas parashikimeve t\u00eb k\u00ebtij neni, ose<\/p>\n\n\n\n

b) aktiviteti i p\u00ebrgjithsh\u00ebm q\u00eb rezulton nga kombinimi i aktiviteteve t\u00eb kryera nga t\u00eb dy personat n\u00eb t\u00eb nj\u00ebjtin vend ose nga i nj\u00ebjti person ose nga personat e lidhur ngusht\u00ebsisht n\u00eb t\u00eb dyja vendet, nuk \u00ebsht\u00eb i nj\u00eb karakteri p\u00ebrgatitor ose ndihm\u00ebs, me kushtin q\u00eb aktivitetet e biznesit t\u00eb kryera nga t\u00eb dy personat n\u00eb t\u00eb nj\u00ebjtin vend, ose nga i  nj\u00ebjti person ose person i lidhur ngusht\u00ebsisht n\u00eb t\u00eb dyja vendet, p\u00ebrb\u00ebjn\u00eb funksione plot\u00ebsuese q\u00eb jan\u00eb pjes\u00eb e nj\u00eb operacioni t\u00eb lidhur biznesi.<\/p>\n\n\n\n

5. Pavar\u00ebsisht nga parashikimet e pikave 1 dhe 2 t\u00eb k\u00ebtij neni, por n\u00eb zbatim t\u00eb parashikimeve t\u00eb pik\u00ebs 7 t\u00eb k\u00ebtij neni, kur nj\u00eb person vepron n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb n\u00eb em\u00ebr t\u00eb nj\u00eb personi jorezident, personi jorezident konsiderohet se ka nj\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb n\u00eb lidhje me \u00e7do aktivitet q\u00eb ai person nd\u00ebrmerr, n\u00ebse nj\u00eb person i till\u00eb:<\/p>\n\n\n\n

a) lidh zakonisht kontrata, ose zakonisht luan rolin kryesor n\u00eb lidhjen e kontratave q\u00eb lidhen n\u00eb m\u00ebnyr\u00eb rutinore pa modifikime materiale nga personi jorezident dhe k\u00ebto kontrata jan\u00eb:<\/p>\n\n\n\n

i. n\u00eb em\u00ebr t\u00eb personit jorezident, ose<\/p>\n\n\n\n

ii. p\u00ebr transferimin e pron\u00ebsis\u00eb ose p\u00ebr dh\u00ebnien e t\u00eb drejt\u00ebs s\u00eb p\u00ebrdorimit t\u00eb pron\u00ebs n\u00eb pron\u00ebsi t\u00eb personit jorezident ose q\u00eb personi jorezident ka t\u00eb drejt\u00ebn e p\u00ebrdorimit, ose<\/p>\n\n\n\n

iii. p\u00ebr ofrimin e sh\u00ebrbimeve nga personi jorezident, p\u00ebrve\u00e7 n\u00ebse aktivitetet e nj\u00eb personi t\u00eb till\u00eb jan\u00eb t\u00eb kufizuara n\u00eb ato t\u00eb p\u00ebrcaktuara n\u00eb pik\u00ebn 4 t\u00eb k\u00ebtij neni, t\u00eb cilat, n\u00ebse ushtrohen n\u00ebp\u00ebrmjet nj\u00eb vendi fiks biznesi, nuk do ta b\u00ebjn\u00eb at\u00eb vend fiks biznesi nj\u00eb seli t\u00eb p\u00ebrhershme sipas dispozitave t\u00eb pik\u00ebs 4 t\u00eb k\u00ebtij neni; ose<\/p>\n\n\n\n

b) personi zakonisht nuk lidh kontrata, as luan rolin kryesor p\u00ebr lidhjen e kontratave t\u00eb tilla, por mban nj\u00eb stok mallrash ose produkti tregtar nga t\u00eb cilat personi dor\u00ebzon rregullisht mallra ose produkt n\u00eb em\u00ebr t\u00eb personit jorezident.<\/p>\n\n\n\n

6. Pavar\u00ebsisht nga dispozitat e m\u00ebsip\u00ebrme t\u00eb k\u00ebtij neni, por n\u00eb p\u00ebrputhje me pik\u00ebn 7 t\u00eb k\u00ebtij neni, nj\u00eb entitet q\u00eb operon n\u00eb fush\u00ebn e sigurimeve t\u00eb nj\u00eb shteti tjet\u00ebr, p\u00ebrjashtuar veprimtarin\u00eb e risigurimit, do t\u00eb konsiderohet se ka nj\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb n\u00ebse n\u00ebp\u00ebrmjet nj\u00eb personi tjet\u00ebr mbledh prime n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb ose siguron rreziqe q\u00eb ndodhen n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n

7. Pikat 5 dhe 6 t\u00eb k\u00ebtij neni nuk zbatohen kur personi q\u00eb vepron n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb n\u00eb em\u00ebr t\u00eb nj\u00eb personi jorezident, ushtron biznes n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb si agjent i pavarur dhe vepron p\u00ebr personin jorezident n\u00eb rrjedh\u00ebn e zakonshme t\u00eb atij biznesi. Kur nj\u00eb person vepron ekskluzivisht n\u00eb em\u00ebr t\u00eb nj\u00eb ose m\u00eb shum\u00eb personave me t\u00eb cil\u00ebt \u00ebsht\u00eb i lidhur ngusht\u00eb, ky person nuk do t\u00eb konsiderohet si agjent i pavarur sipas kuptimit t\u00eb k\u00ebsaj pike lidhur me ndonj\u00eb person t\u00eb till\u00eb.<\/p>\n\n\n\n

8. Vet\u00ebm fakti q\u00eb nj\u00eb person jorezident \u00ebsht\u00eb person i lidhur me nj\u00eb person rezident n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb (kontrollon ose kontrollohet nga ky person rezident) nuk do t\u00eb p\u00ebrb\u00ebj\u00eb n\u00eb vetvete arsye q\u00eb ky person jorezident t\u00eb konsiderohet se ka nj\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn \u00eb Shqip\u00ebris\u00eb.<\/p>\n\n\n\n

9. Nj\u00eb person konsiderohet i lidhur ngusht\u00eb me nj\u00eb person tjet\u00ebr n\u00ebse, bazuar n\u00eb t\u00eb gjitha faktet dhe rrethanat relevante, nj\u00ebri ka kontroll mbi tjetrin ose t\u00eb dy jan\u00eb n\u00ebn kontrollin e t\u00eb nj\u00ebjt\u00ebve persona. N\u00eb \u00e7do rast, nj\u00eb person do t\u00eb konsiderohet se \u00ebsht\u00eb i lidhur ngusht\u00eb me nj\u00eb person tjet\u00ebr n\u00ebse nj\u00ebri zot\u00ebron direkt ose indirekt t\u00eb pakt\u00ebn 50 p\u00ebr qind t\u00eb interesit p\u00ebrfitues n\u00eb tjetrin (ose, n\u00eb rastin e nj\u00eb shoq\u00ebrie, jo m\u00eb pak se 50 p\u00ebr qind t\u00eb vot\u00ebs dhe vler\u00ebs s\u00eb p\u00ebrgjithshme e aksioneve t\u00eb shoq\u00ebris\u00eb ose e interesit t\u00eb kapitalit t\u00eb dobish\u00ebm n\u00eb shoq\u00ebri) ose n\u00ebse nj\u00eb person tjet\u00ebr zot\u00ebron direkt ose indirekt jo m\u00eb pak se 50 p\u00ebr qind t\u00eb interesit p\u00ebrfitues (ose, n\u00eb rastin e nj\u00eb shoq\u00ebrie, jo m\u00eb pak se 50 p\u00ebr qind t\u00eb vot\u00ebs dhe vler\u00ebs s\u00eb p\u00ebrgjithshme t\u00eb aksioneve t\u00eb shoq\u00ebris\u00eb ose t\u00eb interesit t\u00eb kapitalit t\u00eb dobish\u00ebm n\u00eb shoq\u00ebri) t\u00eb personit ose t\u00eb t\u00eb dy personave.<\/p>\n\n\n\n

Neni 6<\/p>\n\n\n\n

Viti tatimor<\/strong><\/p>\n\n\n\n

Viti tatimor fillon m\u00eb 1 janar dhe p\u00ebrfundon m\u00eb 31 dhjetor t\u00eb \u00e7do viti kalendarik. <\/p>\n\n\n\n

KREU II<\/p>\n\n\n\n

TATIMI MBI T\u00cb ARDHURAT PERSONALE<\/p>\n\n\n\n

KAPITULLI 1<\/p>\n\n\n\n

DISPOZITAT E P\u00cbRGJITHSHME P\u00cbR TATIMIN MBI T\u00cb ARDHURAT PERSONALE<\/p>\n\n\n\n

Neni 7<\/p>\n\n\n\n

Tatimpaguesi i tatimit mbi t\u00eb ardhurat personale<\/strong><\/p>\n\n\n\n

\u00c7do person fizik konsiderohet tatimpagues n\u00eb kuptim t\u00eb k\u00ebtij ligji dhe \u00ebsht\u00eb p\u00ebrgjegj\u00ebs p\u00ebr tatimin mbi t\u00eb ardhurat personale.<\/p><\/blockquote>\n\n\n\n

Neni 8<\/p>\n\n\n\n

Rezidenca<\/strong><\/p>\n\n\n\n

Tatimpagues rezident i tatimit mbi t\u00eb ardhurat personale \u00ebsht\u00eb \u00e7do tatimpagues q\u00eb p\u00ebrmbush nj\u00eb prej kushteve t\u00eb m\u00ebposhtme:<\/p>\n\n\n\n

a) ka nj\u00eb vendbanim t\u00eb q\u00ebndruesh\u00ebm n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb gjat\u00eb vitit tatimor; ose<\/p>\n\n\n\n

b) q\u00ebndron n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb gjat\u00eb vitit tatimor p\u00ebr nj\u00eb periudh\u00eb ose periudha q\u00eb n\u00eb total arrijn\u00eb n\u00eb 183 dit\u00eb ose m\u00eb shum\u00eb. Dita e daljes nga vendi dhe dita e hyrjes n\u00eb vend do t\u00eb trajtohen m\u00eb vete si dit\u00eb t\u00eb pranis\u00eb s\u00eb tij n\u00eb vend; ose<\/p>\n\n\n\n

c)  \u00ebsht\u00eb shtetas i Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, i cili jasht\u00eb territorit t\u00eb saj kryen detyr\u00ebn si i pun\u00ebsuar apo funksionar zyrtar i qeveris\u00eb s\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb; ose<\/p>\n\n\n\n

\u00e7)  ka nj\u00eb dyqan, zyr\u00eb profesionale, fabrik\u00eb ose nj\u00eb vend tjet\u00ebr ku personi fizik ushtron aktivitetin n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, ose ka vendbanim t\u00eb zakonsh\u00ebm n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, p\u00ebrve\u00e7 rastit kur personi fizik ka nj\u00eb banes\u00eb t\u00eb p\u00ebrhershme jasht\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb p\u00ebr t\u00eb gjith\u00eb vitin tatimor dhe gjithashtu nuk ka banes\u00eb t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb; ose<\/p>\n\n\n\n

d)  ka qendr\u00ebn e interesave jetike n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, q\u00eb n\u00ebnkupton lidhje t\u00eb r\u00ebnd\u00ebsishme personale apo ekonomike me Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n

Neni 9<\/p>\n\n\n\n

Dokumentacioni<\/strong><\/p>\n\n\n\n

1. Tatimpaguesi i tatimit mbi t\u00eb ardhurat personale \u00ebsht\u00eb i detyruar t\u00eb mbaj\u00eb t\u00eb gjith\u00eb dokumentacionin e nevojsh\u00ebm p\u00ebr t\u00eb v\u00ebrtetuar t\u00eb dh\u00ebnat e deklaruara n\u00eb deklarat\u00ebn e t\u00eb ardhurave.<\/p>\n\n\n\n

2. \u00c7do individ i vet\u00ebpun\u00ebsuar ose tregtar, i cili nuk i n\u00ebnshtrohet detyrimit ligjor p\u00ebr mbajtjen e kontabilitetit n\u00eb p\u00ebrputhje me legjislacionin n\u00eb fuqi p\u00ebr kontabilitetin dhe pasqyrat financiare, \u00ebsht\u00eb i detyruar t\u00eb mbaj\u00eb t\u00eb pakt\u00ebn regjistrin e t\u00eb ardhurave, shpenzimeve, llogarive t\u00eb ark\u00ebtueshme dhe detyrimeve apo borxheve, sipas nj\u00eb strukture t\u00eb thjeshtuar, si\u00e7 p\u00ebrcaktohet n\u00eb aktet n\u00ebnligjore n\u00eb zbatim t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n

KAPITULLI 2<\/p>\n\n\n\n

DISPOZITA T\u00cb P\u00cbRCAKTIMIT T\u00cb T\u00cb ARDHURAVE T\u00cb TATUESHME<\/p>\n\n\n\n

Neni 10<\/p>\n\n\n\n

E ardhura e tatueshme<\/strong><\/p>\n\n\n\n

1. T\u00eb ardhurat e m\u00ebposhtme konsiderohen si t\u00eb ardhura t\u00eb tatueshme t\u00eb nj\u00eb tatimpaguesi t\u00eb tatimit mbi t\u00eb ardhurat personale:<\/p>

a) t\u00eb ardhura nga pun\u00ebsimi;<\/p>

b) t\u00eb ardhura nga biznesi;<\/p>

c) t\u00eb ardhura nga investimet.<\/p><\/blockquote><\/figure>\n\n\n\n

2. T\u00eb ardhurat jan\u00eb t\u00eb tatueshme pavar\u00ebsisht n\u00ebse paguhen n\u00eb t\u00eb holla ose n\u00eb natyr\u00eb.<\/p>\n\n\n\n

3. T\u00eb ardhurat n\u00eb natyr\u00eb vler\u00ebsohen me vler\u00ebn e tregut, p\u00ebr aq sa nuk p\u00ebrcaktohet ndryshe n\u00eb k\u00ebt\u00eb ligj ose n\u00eb aktet n\u00ebnligjore t\u00eb nxjerra n\u00eb zbatim t\u00eb tij.<\/p>\n\n\n\n

4. Parimi i tregut, si\u00e7 p\u00ebrcaktohet n\u00eb nenin 44 t\u00eb k\u00ebtij ligji, zbatohet p\u00ebr transaksionet nd\u00ebrmjet pal\u00ebve t\u00eb lidhura.<\/p>\n\n\n\n

Neni 11<\/p>\n\n\n\n

T\u00eb ardhura q\u00eb nuk jan\u00eb subjekt i tatimit mbi t\u00eb ardhurat personale<\/strong><\/p>\n\n\n\n

T\u00eb ardhurat e m\u00ebposhtme nuk jan\u00eb subjekt i tatimit mbi t\u00eb ardhurat personale: <\/p>\n\n\n\n

a) t\u00eb ardhurat e p\u00ebrfituara si rezultat i sigurimit n\u00eb skem\u00ebn e detyrueshme t\u00eb sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore;<\/p>\n\n\n\n

b) ndihmat ekonomike nga buxhetet publike p\u00ebr individ\u00ebt pa t\u00eb ardhura ose me t\u00eb ardhura t\u00eb ul\u00ebta, sipas p\u00ebrcaktimeve n\u00eb legjislacionin p\u00ebrkat\u00ebs n\u00eb fuqi;<\/p>\n\n\n\n

c) t\u00eb ardhurat e p\u00ebrjashtuara n\u00eb baz\u00eb t\u00eb marr\u00ebveshjeve nd\u00ebrkomb\u00ebtare t\u00eb ratifikuara nga Kuvendi i Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb;<\/p>\n\n\n\n

\u00e7) 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, ose ish-pronar\u00ebve p\u00ebr shpron\u00ebsimin e pron\u00ebs s\u00eb tyre n\u00eb t\u00eb kaluar\u00ebn;<\/p>\n\n\n\n

d) kompensimet financiare t\u00eb paguara ish-t\u00eb d\u00ebnuarve politik\u00eb dhe pasardh\u00ebsve t\u00eb tyre;<\/p>\n\n\n\n

dh) shp\u00ebrblimet dhe \u00e7mimet e dh\u00ebna nga institucionet shtet\u00ebrore p\u00ebr arritje n\u00eb shkenc\u00eb, sport, kultur\u00eb;<\/p>\n\n\n\n

e) bursat e nx\u00ebn\u00ebsve dhe t\u00eb student\u00ebve;<\/p>\n\n\n\n

\u00eb) 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, p\u00ebrfitimet p\u00ebr d\u00ebmshp\u00ebrblimet nga kontrata e sigurimit, t\u00eb marra n\u00eb zbatim t\u00eb ligjit n\u00eb fuqi p\u00ebr veprimtarin\u00eb e sigurimit dhe risigurimit, si dhe kompensimet e caktuara p\u00ebr kostot gjyq\u00ebsore;<\/p>\n\n\n\n

f) t\u00eb ardhurat nga mb\u00ebshtetja me grante dhe subvencione n\u00eb bujq\u00ebsi dhe blegtori me fonde t\u00eb buxhetit t\u00eb shtetit ose burime t\u00eb tjera.<\/p>\n\n\n\n

Neni 12<\/p>\n\n\n\n

T\u00eb ardhurat nga pun\u00ebsimi<\/strong><\/p>\n\n\n\n

1. T\u00eb ardhurat nga pun\u00ebsimi p\u00ebrfshijn\u00eb:<\/p>\n\n\n\n

a) pagat, shp\u00ebrblimet dhe p\u00ebrfitimet q\u00eb rrjedhin nga marr\u00ebdh\u00ebnie pun\u00ebsimi ose t\u00eb ngjashme me to, p\u00ebrfshir\u00eb transferimin apo huazimin e punonj\u00ebsve, pavar\u00ebsisht n\u00ebse k\u00ebto marr\u00ebdh\u00ebnie jan\u00eb aktuale, t\u00eb ardhshme ose t\u00eb kaluara, dhe ku tatimpaguesi \u00ebsht\u00eb i detyruar t\u00eb ndjek\u00eb udh\u00ebzimet e paguesit t\u00eb t\u00eb ardhurave n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb marr\u00eb pages\u00ebn apo shp\u00ebrblimin;<\/p>\n\n\n\n

b) shp\u00ebrblimet e drejtor\u00ebve, shp\u00ebrblimet si an\u00ebtar 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;<\/p>\n\n\n\n

c) shp\u00ebrblimet dhe p\u00ebrfitimet e paguara nga shoq\u00ebria p\u00ebr ortakun e saj p\u00ebr pun\u00ebn e kryer p\u00ebr k\u00ebt\u00eb shoq\u00ebri;<\/p>\n\n\n\n

\u00e7) t\u00eb ardhurat e fituara nga nj\u00eb individ i vet\u00ebpun\u00ebsuar n\u00ebse:<\/p>\n\n\n\n

i. 80 p\u00ebr qind ose m\u00eb shum\u00eb e t\u00eb ardhurave t\u00eb fituara merren direkt ose indirekt nga nj\u00eb klient i vet\u00ebm; ose<\/p>\n\n\n\n

ii. 90 p\u00ebr qind ose m\u00eb shum\u00eb e t\u00eb ardhurave totale t\u00eb fituara merren nga m\u00eb pak se 3 klient\u00eb.<\/p>\n\n\n\n

Shkronja \u201c\u00e7\u201d nuk zbatohet n\u00ebse individi i vet\u00ebpun\u00ebsuar ofron sh\u00ebrbime vet\u00ebm p\u00ebr persona jorezident\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb apo vet\u00ebm p\u00ebr entitete q\u00eb nuk kan\u00eb nj\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb. N\u00eb k\u00ebt\u00eb rast, i vet\u00ebpun\u00ebsuari konsiderohet se realizon t\u00eb ardhura nga biznesi.<\/p>\n\n\n\n

2. T\u00eb ardhurat nga pun\u00ebsimi, p\u00ebrve\u00e7 parashikimeve t\u00eb pik\u00ebs 1 t\u00eb k\u00ebtij neni, p\u00ebrfshijn\u00eb edhe pagesat q\u00eb kryhen n\u00eb rastet e humbjes ose nd\u00ebrprerjes s\u00eb marr\u00ebdh\u00ebnieve t\u00eb pun\u00ebsimit.<\/p>\n\n\n\n

3. Kur t\u00eb ardhurat nga pun\u00ebsimi i paguhen nj\u00eb t\u00eb pun\u00ebsuari n\u00ebp\u00ebrmjet nj\u00eb agjenti pun\u00ebsimi jorezident n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb dhe shuma e p\u00ebrgjithshme e paguar p\u00ebrfshin tarif\u00ebn e komisionit, t\u00eb ardhurat nga pun\u00ebsimi konsiderohen t\u00eb jen\u00eb s\u00eb paku 80% e shum\u00ebs s\u00eb p\u00ebrgjithshme.<\/p>\n\n\n\n

4. T\u00eb ardhura t\u00eb p\u00ebrftuara nga pun\u00ebsimi nuk do t\u00eb konsiderohen si t\u00eb tilla n\u00eb rastet kur:<\/p>\n\n\n\n

a) vlera e ushqimeve t\u00eb konsumuara, pijeve joalkoolike, pajisjet e pun\u00ebs, trajtimi mjek\u00ebsor dhe p\u00ebrfitime t\u00eb tjera t\u00eb parashikuara, n\u00eb ambientet ku operohet nga ose n\u00eb em\u00ebr t\u00eb nj\u00eb pun\u00ebdh\u00ebn\u00ebsi, jan\u00eb t\u00eb disponueshme p\u00ebr t\u00eb gjith\u00eb t\u00eb pun\u00ebsuarit n\u00eb kushte t\u00eb ngjashme dhe krijojn\u00eb kushte m\u00eb t\u00eb mira pune p\u00ebr t\u00eb pun\u00ebsuarit;<\/p>\n\n\n\n

b) rimbursimi i shpenzimeve t\u00eb udh\u00ebtimit dhe akomodimit dhe dietat e udh\u00ebtimit, paguhen n\u00eb baz\u00eb t\u00eb procedur\u00ebs s\u00eb p\u00ebrcaktuar sipas legjislacionit n\u00eb fuqi, apo akteve n\u00ebnligjore n\u00eb zbatim t\u00eb k\u00ebtij ligji;<\/p>\n\n\n\n

c) kompensimet p\u00ebr punonj\u00ebsit n\u00eb rast t\u00eb s\u00ebmundjeve, fatkeq\u00ebsive apo v\u00ebshtir\u00ebsive t\u00eb jetes\u00ebs sipas parashikimeve n\u00eb legjislacionin p\u00ebrkat\u00ebs n\u00eb fuqi dhe dispozitave t\u00eb akteve n\u00ebnligjore n\u00eb zbatim t\u00eb k\u00ebtij ligji;<\/p>\n\n\n\n

\u00e7) kontributet p\u00ebr sigurimin e jet\u00ebs, sh\u00ebndetit dhe aksidenteve n\u00eb pun\u00eb;<\/p>\n\n\n\n

d) t\u00eb ardhurat q\u00eb rrjedhin nga pagat dhe kompensimet p\u00ebr marr\u00ebdh\u00ebniet e pun\u00ebs t\u00eb zyrtar\u00ebve t\u00eb konsullatave, diplomat\u00ebt, ose t\u00eb ngjash\u00ebm t\u00eb vendeve t\u00eb treta dhe organizatave nd\u00ebrkomb\u00ebtare, t\u00eb cil\u00ebt gjat\u00eb kryerjes s\u00eb funksioneve t\u00eb tyre zyrtare n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, n\u00eb p\u00ebrputhje me konventat apo marr\u00ebveshjet nd\u00ebrkomb\u00ebtare t\u00eb ratifikuara, pranuara ose n\u00ebnshkruara nga Republika e Shqip\u00ebris\u00eb apo K\u00ebshilli i Ministrave, g\u00ebzojn\u00eb statusin diplomatik.<\/p>\n\n\n\n

5. T\u00eb ardhurat vjetore t\u00eb tatueshme nga marr\u00ebdh\u00ebniet e pun\u00ebsimit p\u00ebrcaktohen si shuma e p\u00ebrgjithshme e t\u00eb ardhurave t\u00eb tatueshme nga pun\u00ebsimi, t\u00eb marra nga nj\u00eb tatimpagues gjat\u00eb vitit tatimor.<\/p>\n\n\n\n

6. Shuma e pagave dhe t\u00eb ngjashme me to t\u00eb paguara n\u00eb nj\u00eb pages\u00eb t\u00eb vetme n\u00eb nj\u00eb vit t\u00eb caktuar p\u00ebrb\u00ebjn\u00eb t\u00eb ardhura t\u00eb viteve p\u00ebr t\u00eb cilat jan\u00eb paguar.<\/p>\n\n\n\n

Neni 13<\/p>\n\n\n\n

T\u00eb ardhurat nga biznesi<\/strong><\/p>\n\n\n\n

1. T\u00eb ardhurat nga biznesi p\u00ebrfshijn\u00eb, por pa u kufizuar vet\u00ebm n\u00eb to, t\u00eb ardhurat sipas shkronjave \u201ca\u201d deri \u201cgj\u201d n\u00eb vijim, n\u00ebse nuk jan\u00eb p\u00ebrcaktuar si t\u00eb ardhura nga pun\u00ebsimi sipas nenit 12 t\u00eb k\u00ebtij ligji:<\/p>\n\n\n\n

a) t\u00eb ardhurat e nj\u00eb personi fizik nga \u00e7do aktivitet i biznesit i \u00e7far\u00ebdo lloji, duke p\u00ebrfshir\u00eb \u00e7do aktivitet t\u00eb individ\u00ebve t\u00eb vet\u00ebpun\u00ebsuar ose tregtar;<\/p>\n\n\n\n

b) t\u00eb ardhurat nga interesi, dividend\u00ebt dhe honorar\u00ebt, t\u00eb cilat jan\u00eb efektivisht t\u00eb lidhura me biznesin;<\/p>\n\n\n\n

c) t\u00eb ardhurat nga shitja e titujve, t\u00eb cilat jan\u00eb efektivisht t\u00eb lidhura me biznesin; <\/p>\n\n\n\n

\u00e7) 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;<\/p>\n\n\n\n

d) 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;<\/p>\n\n\n\n

dh) 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 t\u00eb k\u00ebtij ligji;<\/p>\n\n\n\n

e) dhuratat, grantet apo subvencionet e marra nga nj\u00eb person n\u00eb lidhje me biznesin e tij;<\/p>\n\n\n\n

\u00eb) t\u00eb ardhurat e realizuara nga personi fizik p\u00ebr \u00e7do lloj tarife sh\u00ebrbimi teknik apo digjital automatik;<\/p>\n\n\n\n

 f) 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 shoq\u00ebrie, qoft\u00eb n\u00eb themelimin e saj apo rritjen e kapitalit;<\/p>\n\n\n\n

 g) t\u00eb ardhurat nga nxjerrja apo p\u00ebrfitimi i mjeteve virtuale;<\/p>\n\n\n\n

gj) ardhurat nga transaksionet me mjete virtuale, t\u00eb cilat jan\u00eb efektivisht t\u00eb lidhura me biznesin.<\/p>\n\n\n\n

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 llogariten n\u00eb p\u00ebrputhje me kreun IV t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n

Neni 14<\/p>\n\n\n\n

Regjimi i ve\u00e7ant\u00eb p\u00ebr individ\u00ebt tregtar\u00eb dhe t\u00eb vet\u00ebpun\u00ebsuar<\/strong><\/p>\n\n\n\n

1. Personat fizik\u00eb, individ tregtar apo individ i vet\u00ebpun\u00ebsuar, me qarkullim vjetor deri n\u00eb 10 000 000 lek\u00eb, p\u00ebr q\u00ebllime t\u00eb njohjes s\u00eb shpenzimeve t\u00eb zbritshme kan\u00eb t\u00eb drejt\u00eb t\u00eb zgjedhin nj\u00eb nga metodat e m\u00ebposhtme:<\/p>\n\n\n\n

a) pranimin e nj\u00eb regjimi t\u00eb ve\u00e7ant\u00eb, p\u00ebrmes t\u00eb cilit shpenzimet e supozuara zbriten apriori<\/em> sipas shumave t\u00eb specifikuara n\u00eb k\u00ebt\u00eb shkronj\u00eb dhe pa iu n\u00ebnshtruar kontrollit t\u00eb regjistrimeve kontab\u00ebl lidhur me to nga administrata tatimore;<\/p><\/blockquote>\n\n\n\n

i. 60% t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb prodhuese;<\/p>\n\n\n\n

ii. 90% t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb e tregtimit me shumic\u00eb;<\/p>\n\n\n\n

iii. 70% t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb e tregtimit me pakic\u00eb t\u00eb mallrave dhe transportit individual;<\/p>\n\n\n\n

iv. 60% t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb bare, restorante, disko etj., t\u00eb k\u00ebsaj natyre;<\/p>\n\n\n\n

v. 50% t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb e sh\u00ebrbimeve, veprimtarit\u00eb artizanale dhe atyre zejtare;<\/p>\n\n\n\n

vi. 30% t\u00eb t\u00eb ardhurave p\u00ebr individ\u00ebt e vet\u00ebpun\u00ebsuar; ose<\/p>\n\n\n\n

b) p\u00ebrllogaritjen e shpenzimeve t\u00eb zbritshme bazuar n\u00eb dokumentacionin dhe faturat respektive p\u00ebr \u00e7do shpenzim.<\/p><\/blockquote>\n\n\n\n

2. Personat fizik\u00eb, individ tregtar apo individ i vet\u00ebpun\u00ebsuar sipas pik\u00ebs 1 t\u00eb k\u00ebtij neni zgjedhin dhe deklarojn\u00eb pran\u00eb administrat\u00ebs tatimore metod\u00ebn t\u00eb cil\u00ebn do t\u00eb zgjedhin. Kalimi nga nj\u00eb metod\u00eb n\u00eb tjetr\u00ebn nuk mund t\u00eb b\u00ebhet m\u00eb shpesh se nj\u00eb her\u00eb n\u00eb tre vjet.<\/p><\/blockquote>\n\n\n\n

3. P\u00ebrcaktimi i llojit t\u00eb veprimtarive t\u00eb kryera nga personat fizik\u00eb, individ tregtar apo individ i vet\u00ebpun\u00ebsuar sipas pik\u00ebs 1 t\u00eb k\u00ebtij neni b\u00ebhet me vendim t\u00eb K\u00ebshillit t\u00eb Ministrave, n\u00eb p\u00ebrputhje me legjislacionin n\u00eb fuqi rregullues lidhur me k\u00ebto veprimtari t\u00eb kryera nga personat fizik\u00eb, individ tregtar apo individ i vet\u00ebpun\u00ebsuar. <\/p>\n\n\n\n

4. Personat fizik\u00eb, individ tregtar apo individ i vet\u00ebpun\u00ebsuar, t\u00eb cil\u00ebt kan\u00eb aplikuar regjimin e ve\u00e7ant\u00eb sipas shkronj\u00ebs \u201ca\u201d t\u00eb pik\u00ebs 1 t\u00eb k\u00ebtij neni, nuk i lejohet t\u00eb k\u00ebrkoj\u00eb zbritje apo kompensim tjet\u00ebr p\u00ebrve\u00e7 kompensimit personal sipas nenit 22 t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n

Neni 15<\/p>\n\n\n\n

T\u00eb ardhurat nga investimet<\/strong><\/p>\n\n\n\n

1. T\u00eb ardhurat nga investimet, n\u00ebse nuk konsiderohen si t\u00eb ardhura nga biznesi sipas nenit 13 t\u00eb k\u00ebtij ligji, p\u00ebrfshijn\u00eb t\u00eb ardhurat si m\u00eb posht\u00eb:<\/p>\n\n\n\n

a) t\u00eb ardhurat nga interesat, dividend\u00ebt dhe honoraret;<\/p>\n\n\n\n

b) fitimet kapitale nga tjet\u00ebrsimi i titujve apo instrumenteve financiare;<\/p>\n\n\n\n

c) fitimet kapitale t\u00eb realizuara nga skemat e sigurimit t\u00eb jet\u00ebs;<\/p>\n\n\n\n

\u00e7) kthimi i investimit nga skemat e pensionit privat;<\/p>\n\n\n\n

d) fitimi kapital nga tjet\u00ebrsimi i pasuris\u00eb s\u00eb paluajtshme;<\/p>\n\n\n\n

dh) t\u00eb ardhurat nga qiraja e pasurive t\u00eb paluajtshme;<\/p>\n\n\n\n

e)  t\u00eb ardhurat nga nxjerrja apo p\u00ebrfitimi i mjeteve virtuale sipas p\u00ebrcaktimeve t\u00eb nenit 16 t\u00eb k\u00ebtij ligji;<\/p>\n\n\n\n

\u00eb) t\u00eb ardhurat nga transaksionet me mjetet virtuale.<\/p>\n\n\n\n

2. T\u00eb ardhurat si m\u00eb posht\u00eb jan\u00eb t\u00eb ardhura t\u00eb p\u00ebrjashtuara t\u00eb investimeve:<\/p>\n\n\n\n

a) t\u00eb ardhurat nga tjet\u00ebrsimi i pasurive t\u00eb 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;<\/p>\n\n\n\n

b) t\u00eb ardhurat p\u00ebr transferimin e t\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb s\u00eb tok\u00ebs bujq\u00ebsore kur pasardh\u00ebsi ligjor e mban tok\u00ebn p\u00ebr t\u00eb nj\u00ebjtin q\u00ebllim dhe aktivitet;<\/p>\n\n\n\n

c) t\u00eb ardhurat nga interesat dhe fitimi kapital i eurobondeve t\u00eb emetuara nga Republika e Shqip\u00ebris\u00eb, kur p\u00ebrfituesi \u00ebsht\u00eb person fizik jorezident.<\/p>\n\n\n\n

3. E ardhura nga investimet e marr\u00eb bashk\u00ebrisht nga m\u00eb shum\u00eb se nj\u00eb an\u00ebtar i familjes konsiderohet si e ardhur p\u00ebr an\u00ebtarin e familjes me t\u00eb ardhura m\u00eb t\u00eb larta vjetore t\u00eb tatueshme.<\/p>\n\n\n\n

Neni 16<\/p>\n\n\n\n

T\u00eb ardhurat e tatueshme nga investimi p\u00ebr tjet\u00ebrsimin e titujve, instrumenteve financiare dhe mjeteve virtuale<\/strong><\/p>\n\n\n\n

1. E ardhura e tatueshme e investimit nga tjet\u00ebrsimi i titujve apo instrumenteve financiare 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. \u00c7do shpenzim q\u00eb lidhet drejtp\u00ebrdrejt me blerjen dhe shitjen e titujve apo instrumenteve financiare p\u00ebrfshihet n\u00eb \u00e7mimin e blerjes dhe n\u00eb \u00e7mimin e shitjes dhe nuk shtohet apo zbritet p\u00ebrkat\u00ebsisht.<\/p>\n\n\n\n

2. N\u00ebse t\u00eb ardhurat e tatueshme nga tjet\u00ebrsimi i titujve apo instrumenteve financiare  rezultojn\u00eb me humbje n\u00eb nj\u00eb vit tatimor, nj\u00eb humbje e till\u00eb mund t\u00eb kompensohet me t\u00eb ardhura t\u00eb tatueshme t\u00eb investimeve nga tjet\u00ebrsimi i titujve apo instrumenteve financiare t\u00eb tjera n\u00eb t\u00eb nj\u00ebjtin vit tatimor.<\/p>\n\n\n\n

3. E ardhura e tatueshme e investimit nga tjet\u00ebrsimi i mjeteve virtuale p\u00ebrcaktohet si diferenc\u00eb midis vler\u00ebs n\u00eb shitje dhe vler\u00ebs n\u00eb blerje t\u00eb k\u00ebtyre mjeteve. N\u00ebse t\u00eb ardhurat e tatueshme t\u00eb investimit nga tjet\u00ebrsimi i mjeteve virtuale rezultojn\u00eb me humbje n\u00eb nj\u00eb vit tatimor, t\u00eb ardhurat e tatueshme t\u00eb investimit konsiderohen t\u00eb jen\u00eb zero.<\/p>\n\n\n\n

4. P\u00ebr titujt apo instrumentet financiare 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.<\/p>\n\n\n\n

5. N\u00eb rastin e titujve apo instrumenteve financiare t\u00eb fituara me trash\u00ebgimi ose dhurim, \u00e7mimi i blerjes p\u00ebr q\u00ebllime tatimore \u00ebsht\u00eb vlera e tatueshme e titujve apo instrumenteve financiare t\u00eb dhuruara ose t\u00eb trash\u00ebguara n\u00eb momentin e p\u00ebrfitimit.<\/p>\n\n\n\n

6. Tjet\u00ebrsimi i titujve p\u00ebrfshin kontributin n\u00eb natyr\u00eb t\u00eb titujve si kapital fillestar ose nj\u00eb rritje kapitali t\u00eb nj\u00eb entiteti.<\/p>\n\n\n\n

7. Ministri p\u00ebrgjegj\u00ebs p\u00ebr financat miraton me udh\u00ebzim rregullat e p\u00ebrgjithshme dhe m\u00ebnyr\u00ebn e llogaritjes p\u00ebr zbatimin e k\u00ebtij neni.<\/p>\n\n\n\n

Neni 17<\/p>\n\n\n\n

T\u00eb ardhurat e tatueshme nga investimi p\u00ebr tjet\u00ebrsimin e pasurive t\u00eb paluajtshme<\/strong><\/p>\n\n\n\n

1. T\u00eb ardhurat e tatueshme t\u00eb investimeve nga tjet\u00ebrsimi i pasuris\u00eb p\u00ebrcaktohen si diferenc\u00eb midis \u00e7mimit t\u00eb shitjes dhe \u00e7mimit t\u00eb blerjes s\u00eb pasuris\u00eb.<\/p>\n\n\n\n

2. \u00c7mimi i blerjes n\u00eb lidhje me t\u00eb ardhurat e patatueshme t\u00eb investimit nga tjet\u00ebrsimi i pasuris\u00eb s\u00eb paluajtshme nuk mund t\u00eb zbritet nga baza e tatimit.<\/p>\n\n\n\n

3. N\u00eb rastin e pasuris\u00eb s\u00eb paluajtshme, q\u00eb \u00ebsht\u00eb fituar me trash\u00ebgimi ose dhurim, ose heqje dor\u00eb nga pron\u00ebsia, \u00e7mimi i blerjes p\u00ebr q\u00ebllime tatimore \u00ebsht\u00eb vlera e tatueshme e pasuris\u00eb s\u00eb dhuruar ose trash\u00ebguar n\u00eb momentin e marrjes.<\/p>\n\n\n\n

4. N\u00ebse t\u00eb ardhurat e tatueshme nga investimi sipas k\u00ebtij neni rezultojn\u00eb me humbje n\u00eb nj\u00eb vit tatimor, t\u00eb ardhurat e tatueshme t\u00eb investimeve nga tjet\u00ebrsimi i pasuris\u00eb konsiderohen t\u00eb jen\u00eb zero.<\/p>\n\n\n\n

5. \u00c7mimi i shitjes s\u00eb pasuris\u00eb s\u00eb paluajtshme vler\u00ebsohet me \u00e7mimin m\u00eb t\u00eb lart\u00eb nd\u00ebrmjet \u00e7mimit t\u00eb shitjes sipas kontrat\u00ebs dhe \u00e7mimit referues t\u00eb p\u00ebrcaktuar n\u00eb aktet n\u00eb fuqi p\u00ebr pasurin\u00eb e paluajtshme.<\/p>\n\n\n\n

6. Vlera e blerjes s\u00eb tok\u00ebs n\u00eb rastin e shk\u00ebmbimit t\u00eb s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb p\u00ebr tok\u00ebn, me t\u00eb drejt\u00ebn e pron\u00ebsis\u00eb s\u00eb nd\u00ebrtes\u00ebs e cila nd\u00ebrtohet n\u00eb at\u00eb vend, llogaritet me \u00e7mimin e referenc\u00ebs s\u00eb tok\u00ebs p\u00ebr met\u00ebr katror t\u00eb miratuar me vendim t\u00eb K\u00ebshillit t\u00eb Ministrave p\u00ebr qytetet dhe zonat brenda qytetit. \u00c7mimi i shitjes llogaritet me nj\u00eb referenc\u00eb t\u00eb vler\u00ebs s\u00eb tregut t\u00eb pron\u00ebs s\u00eb paluajtshme t\u00eb fituar n\u00eb k\u00ebmbim t\u00eb tok\u00ebs, duke marr\u00eb parasysh t\u00eb gjitha pjes\u00ebt e sip\u00ebrfaqes s\u00eb nd\u00ebrtimit nga t\u00eb cilat p\u00ebrfiton pronari i tok\u00ebs. Shk\u00ebmbimi i truallit me sip\u00ebrfaqe nd\u00ebrtimi, n\u00eb baz\u00eb t\u00eb nj\u00eb kontrate shk\u00ebmbimi, nuk p\u00ebrb\u00ebn moment p\u00ebr llogaritje t\u00eb ndonj\u00eb fitimi kapital nga transferimi i pasuris\u00eb s\u00eb paluajtshme. Metodologjia p\u00ebr llogaritjen e \u00e7mimit t\u00eb blerjes dhe t\u00eb shitjes p\u00ebrcaktohet me vendim t\u00eb K\u00ebshillit t\u00eb Ministrave.<\/p>\n\n\n\n

7. Tatimi mbi t\u00eb ardhurat personale n\u00eb lidhje me t\u00eb ardhurat nga investimet nga tjet\u00ebrsimi i pasurive t\u00eb paluajtshme duhet t\u00eb paguhet nga personi fizik q\u00eb transferon t\u00eb drejt\u00ebn e pron\u00ebsis\u00eb mbi pasurin\u00eb e paluajtshme, para regjistrimit t\u00eb pasurive t\u00eb m\u00ebsip\u00ebrme n\u00eb regjistrin e pasurive t\u00eb paluajtshme, n\u00eb p\u00ebrputhje me dispozitat ligjore p\u00ebrkat\u00ebse. Institucioni p\u00ebrgjegj\u00ebs i regjistrit t\u00eb pasurive t\u00eb paluajtshme nuk regjistron pasurin\u00eb e paluajtshme derisa pagesa e tatimit t\u00eb jet\u00eb konfirmuar. Institucioni p\u00ebrgjegj\u00ebs p\u00ebr regjistrimin e pasurive t\u00eb paluajtshme transferon brenda dat\u00ebs 20 t\u00eb muajit t\u00eb ardhsh\u00ebm n\u00eb llogarin\u00eb e administrat\u00ebs tatimore tatimin e mbledhur n\u00eb p\u00ebrputhje me dispozitat e k\u00ebtij neni.<\/p>\n\n\n\n

8. Ministri p\u00ebrgjegj\u00ebs p\u00ebr financat dhe institucioni q\u00eb ka n\u00eb fush\u00ebn e p\u00ebrgjegj\u00ebsis\u00eb regjistrimin e pasurive t\u00eb paluajtshme p\u00ebrcaktojn\u00eb me udh\u00ebzim t\u00eb p\u00ebrbashk\u00ebt kushtet, procedurat dhe metodologjin\u00eb p\u00ebr zbatimin e k\u00ebtij neni.<\/p>\n\n\n\n

Neni 18<\/p>\n\n\n\n

T\u00eb ardhurat vjetore t\u00eb tatueshme nga investimi<\/strong><\/p>\n\n\n\n

T\u00eb ardhurat vjetore t\u00eb tatueshme nga investimi p\u00ebrcaktohen si shuma e p\u00ebrgjithshme e t\u00eb ardhurave t\u00eb tatueshme nga investimi.<\/p>\n\n\n\n

Neni 19<\/p>\n\n\n\n

Rregullat p\u00ebr entitetet e huaja t\u00eb kontrolluara<\/strong><\/p>\n\n\n\n

1. 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 Republik\u00ebn e Shqip\u00ebris\u00eb, \u00e7do fitim i pashp\u00ebrndar\u00eb, i cili rrjedh nga t\u00eb ardhurat pasive, duhet t\u00eb p\u00ebrfshihet n\u00eb t\u00eb ardhurat e tatueshme nga investimi i personit fizik.<\/p>\n\n\n\n

2. \u00c7do entitet i huaj konsiderohet entitet i huaj i kontrolluar kur plot\u00ebsohen kushtet e m\u00ebposhtme:<\/p>\n\n\n\n

a) 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 t\u00eb atij entiteti; dhe<\/p>\n\n\n\n

b) 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\u2019i ngarkohej entitetit n\u00eb rast se do t\u00eb kishte qen\u00eb nj\u00eb entitet rezident n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n

3. Fitimet e m\u00ebposhtme konsiderohen se rrjedhin nga t\u00eb ardhura pasive:<\/p>\n\n\n\n

a) interesat ose \u00e7do e ardhur e realizuar nga aktivet financiare;<\/p>\n\n\n\n

b) honoraret ose \u00e7do e ardhur tjet\u00ebr e realizuar nga pron\u00ebsia intelektuale;<\/p>\n\n\n\n

c) dividend\u00ebt dhe t\u00eb ardhurat nga shitja e titujve;<\/p>\n\n\n\n

\u00e7) t\u00eb ardhurat nga qiraja financiare.<\/p>\n\n\n\n

4. N\u00ebse t\u00eb ardhurat pasive nuk kalojn\u00eb 30 p\u00ebr qind t\u00eb fitimit total t\u00eb entitetit t\u00eb kontrolluar t\u00eb huaj, dispozitat e k\u00ebtij neni nuk zbatohen.<\/p>\n\n\n\n

5. Kur entiteti i shp\u00ebrndan fitimet personit fizik dhe ato fitime t\u00eb shp\u00ebrndara p\u00ebrfshihen n\u00eb t\u00eb ardhurat e 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 u takon fitimeve t\u00eb  shp\u00ebrndara.<\/p>\n\n\n\n

6. Kur entiteti i huaj i kontrolluar 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 llogaritet sipas nenit 25 t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n

7. Rregullat p\u00ebr zbatimin e k\u00ebtij neni p\u00ebrcaktohen n\u00eb udh\u00ebzimin p\u00ebrkat\u00ebs t\u00eb miratuar nga ministri p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n\n\n\n

Neni 20<\/p>\n\n\n\n

Tatimi i pensioneve private<\/strong><\/p>\n\n\n\n

1. Kontributi i b\u00ebr\u00eb nga \u00e7do an\u00ebtar i nj\u00eb fondi pensioni privat zbritet nga t\u00eb ardhurat personale t\u00eb tij p\u00ebr efekt tatimi.<\/p>\n\n\n\n

2. Kthimi i investimit, p\u00ebrfshir\u00eb fitimet nga kapitali prej investimeve t\u00eb kryera me aktivet e fondit t\u00eb pensionit nuk i n\u00ebnshtrohen tatimit gjat\u00eb administrimit nga shoq\u00ebria administruese.<\/p>\n\n\n\n

3. 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, p\u00ebr efekte fiskale, nuk vler\u00ebsohen si t\u00eb ardhura personale t\u00eb an\u00ebtarit.<\/p>\n\n\n\n

4. Kufiri maksimal mujor p\u00ebr leht\u00ebsit\u00eb tatimore, sipas p\u00ebrcaktimit t\u00eb pik\u00ebs 1 t\u00eb k\u00ebtij neni, \u00ebsht\u00eb deri n\u00eb nivelin e pag\u00ebs minimale t\u00eb miratuar n\u00eb shkall\u00eb vendi.<\/p>\n\n\n\n

5. Kontributet e b\u00ebra nga pun\u00ebdh\u00ebn\u00ebsi n\u00eb interes t\u00eb pun\u00ebmarr\u00ebsve t\u00eb tij n\u00eb nj\u00eb fond pensioni vler\u00ebsohen 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.<\/p>\n\n\n\n

6. T\u00ebrheqja e parakohshme 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 para kohe, p\u00ebrfshir\u00eb kontributet.<\/p>\n\n\n\n

7. Pagesat e marra nga an\u00ebtari i fondit t\u00eb pensionit n\u00eb m\u00ebnyr\u00eb periodike mujore tatohen vet\u00ebm p\u00ebr kthimin nga investimi, me norm\u00ebn n\u00eb fuqi t\u00eb tatimit mbi t\u00eb ardhurat personale.<\/p>\n\n\n\n

8. 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 10 % e detyrimit t\u00eb tatimit p\u00ebr t\u2019u paguar.<\/p>\n\n\n\n

9. Pagesat e marra nga an\u00ebtari 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.<\/p>\n\n\n\n

KAPITULLI 3<\/p>\n\n\n\n

BAZA TATIMORE E T\u00cb ARDHURAVE PERSONALE DHE DISPOZITA T\u00cb LLOGARITJES S\u00cb TATIMIT<\/p>\n\n\n\n

Neni 21<\/p>\n\n\n\n

Baza tatimore vjetore<\/strong><\/p>\n\n\n\n

1. Baza tatimore vjetore p\u00ebrb\u00ebhet nga:<\/p>

a) t\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb pun\u00ebsimit;<\/p>

b) t\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb biznesit;<\/p>

c) t\u00eb ardhurat vjetore t\u00eb tatueshme t\u00eb investimeve.<\/p><\/blockquote>\n\n\n\n

2. Baza tatimore vjetore zvog\u00eblohet me kompensimet dhe zbritjet e p\u00ebrcaktuara sipas k\u00ebtij ligji. N\u00ebse diferenca midis t\u00eb ardhurave vjetore t\u00eb tatueshme dhe shum\u00ebs totale t\u00eb kompensimeve dhe zbritjeve \u00ebsht\u00eb negative, baza tatimore vjetore konsiderohet t\u00eb jet\u00eb zero.<\/p>\n\n\n\n

3. Shuma e tatimit mbi t\u00eb ardhurat e pagueshme nga nj\u00eb person p\u00ebr nj\u00eb vit tatimor \u00ebsht\u00eb totali i shumave t\u00eb pagueshme sipas k\u00ebtij kreu p\u00ebr secil\u00ebn deklarat\u00eb tatimore.<\/p>\n\n\n\n

Neni 22<\/p>\n\n\n\n

Zbritjet nga baza tatimore<\/strong><\/p>\n\n\n\n

1. Tatimpaguesi i t\u00eb ardhurave personale me t\u00eb ardhura nga pun\u00ebsimi dhe\/ose biznesi mund t\u00eb zbres\u00eb nga baza tatimore p\u00ebr periudh\u00ebn tatimore:<\/p>\n\n\n\n

a) nj\u00eb shum\u00eb prej 600 000 lek\u00ebsh n\u00ebse t\u00eb ardhurat vjetore jan\u00eb deri 600 000 lek\u00eb, ose nj\u00eb shum\u00eb prej 50.000 lek\u00ebsh n\u00eb muaj n\u00ebse t\u00eb ardhurat mujore jan\u00eb deri n\u00eb 50.000 lek\u00eb;<\/p>\n\n\n\n

b) nj\u00eb shum\u00eb prej 420 000 lek\u00ebsh n\u00ebse t\u00eb ardhurat vjetore jan\u00eb mbi 600 000 lek\u00eb deri n\u00eb 720 000 lek\u00eb, ose nj\u00eb shum\u00eb prej 35.000 lek\u00ebsh n\u00eb muaj n\u00ebse t\u00eb ardhurat mujore jan\u00eb mbi 50.000 lek\u00eb deri n\u00eb 60.000 lek\u00eb;<\/p>\n\n\n\n

c) nj\u00eb shum\u00eb prej 360 000 lek\u00ebsh n\u00ebse t\u00eb ardhurat vjetore jan\u00eb mbi 720 000 lek\u00eb, ose nj\u00eb shum\u00eb prej 30.000 lek\u00ebsh n\u00eb muaj n\u00ebse t\u00eb ardhurat mujore jan\u00eb mbi 60.000 lek\u00eb;<\/p>\n\n\n\n

\u00e7) nj\u00eb shum\u00eb kompensimi p\u00ebr \u00e7do f\u00ebmij\u00eb n\u00eb ngarkim t\u00eb tij m\u00eb pak se 18 vje\u00e7 prej 48 000 lek\u00ebsh.<\/p>\n\n\n\n

2. Tatimpaguesi i tatimit mbi t\u00eb ardhurat personale me t\u00eb ardhura vjetore t\u00eb tatueshme nga pun\u00ebsimi dhe\/ose t\u00eb ardhura vjetore t\u00eb tatueshme nga biznesi m\u00eb pak se 1 200 000 lek\u00eb mund t\u00eb zbres\u00eb, p\u00ebrve\u00e7 shumave individuale sipas pik\u00ebs 1 t\u00eb k\u00ebtij neni, shpenzimet korrente p\u00ebr arsimin e f\u00ebmij\u00ebve n\u00eb ngarkim t\u00eb tij, n\u00eb vler\u00ebn maksimale 100 000 lek\u00eb.<\/p>\n\n\n\n

Neni 23<\/p>\n\n\n\n

K\u00ebrkesa p\u00ebr zbritje<\/strong><\/p>\n\n\n\n

1. Kompensimi p\u00ebr f\u00ebmij\u00ebn n\u00eb ngarkim t\u00eb tij dhe shpenzimet p\u00ebr arsim k\u00ebrkohen nga an\u00ebtari i familjes me t\u00eb ardhura m\u00eb t\u00eb larta vjetore t\u00eb tatueshme. Procedurat e detajuara p\u00ebr zbatimin e k\u00ebtij neni p\u00ebrcaktohen me udh\u00ebzim t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n\n\n\n

2. Tatimpaguesi i t\u00eb ardhurave personale me t\u00eb ardhura nga pun\u00ebsimi, n\u00ebp\u00ebrmjet deklarat\u00ebs s\u00eb statusit personal, 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 shkronjat \u201ca\u201d, \u201cb\u201d dhe \u201cc\u201d t\u00eb pik\u00ebs 1 t\u00eb nenit 22 t\u00eb k\u00ebtij ligji. 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.<\/p>\n\n\n\n

3. Zbritjet e tjera p\u00ebrve\u00e7 zbritjeve personale n\u00eb p\u00ebrputhje me shkronjat \u201ca\u201d, \u201cb\u201d dhe \u201cc\u201d t\u00eb pik\u00ebs 1 t\u00eb nenit 22 t\u00eb k\u00ebtij ligji, mund t\u00eb k\u00ebrkohen vet\u00ebm n\u00ebp\u00ebrmjet deklarat\u00ebs vjetore t\u00eb t\u00eb ardhurave.<\/p>\n\n\n\n

Neni 24<\/p>\n\n\n\n

Norma tatimore<\/strong><\/p>\n\n\n\n

1. T\u00eb ardhurat e tatueshme nga pun\u00ebsimi tatohen me normat progresive t\u00eb m\u00ebposhtme:<\/p>\n\n\n\n

\n
\n
\n
\n
Baza tatimore vjetore<\/th>Norma tatimore<\/th><\/tr><\/thead>
  0 \u2013 2 040 000 lek\u00eb<\/td>  13%<\/td><\/tr>
Mbi 2 040 000 lek\u00eb<\/td>23%<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n

2. T\u00eb ardhurat neto t\u00eb tatueshme (fitimi i tatuesh\u00ebm) nga biznesi p\u00ebr individ\u00ebt tregtar\u00eb dhe t\u00eb vet\u00ebpun\u00ebsuarit tatohen me normat progresive t\u00eb m\u00ebposhtme:<\/p>\n\n\n\n

\n
\n
\n
Baza tatimore vjetore<\/th>Norma tatimore<\/th><\/tr><\/thead>
  0 \u2013 14 000 000 lek\u00eb<\/td>  15%<\/td><\/tr>
Mbi 14 000 000 lek\u00eb<\/td>23%<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n

3. T\u00eb ardhurat  nga investimi tatohen me normat e m\u00ebposhtme:<\/p>\n\n\n\n

a) t\u00eb ardhurat nga divident\u00ebt 8%;<\/p>\n\n\n\n

b) \u00e7do z\u00eb tjet\u00ebr i t\u00eb ardhurave nga investimi 15%.<\/p>\n\n\n\n

4. P\u00ebrve\u00e7se kur parashikohet ndryshe n\u00eb k\u00ebt\u00eb ligj, asnj\u00eb kosto nuk zbritet kundrejt t\u00eb ardhurave nga investimi.<\/p>\n\n\n\n

Neni 25<\/p>\n\n\n\n

Kreditimi i tatimit t\u00eb huaj<\/strong><\/p>\n\n\n\n

1. N\u00ebse gjat\u00eb nj\u00eb viti tatimor tatimpaguesi rezident i tatimit mbi t\u00eb ardhurat personale realizon t\u00eb ardhura tatimore nga burime jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, tatimit p\u00ebr t\u2019u paguar nga ai tatimpagues p\u00ebr k\u00ebto t\u00eb ardhura duhet t\u2019i zbritet shuma e tatimit t\u00eb paguar n\u00eb nj\u00eb vend t\u00eb huaj mbi k\u00ebto t\u00eb ardhura. Shuma e tatimit t\u00eb huaj t\u00eb paguesh\u00ebm duhet t\u00eb v\u00ebrtetohet nga dokumentacioni specifik i l\u00ebshuar p\u00ebr k\u00ebt\u00eb q\u00ebllim nga vend-i\/et i\/e huaj-a ku jan\u00eb realizuar t\u00eb ardhurat dhe sipas afateve dhe procedurave t\u00eb p\u00ebrcaktuara n\u00eb udh\u00ebzimin e ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n\n\n\n

2. Shuma e zbritur e tatimit t\u00eb huaj t\u00eb paguar, e p\u00ebrcaktuar n\u00eb pik\u00ebn 1 t\u00eb k\u00ebtij neni, nuk mund t\u00eb tejkaloj\u00eb shum\u00ebn e tatimit mbi t\u00eb ardhurat personale q\u00eb do t\u00eb ishte e pagueshme p\u00ebr k\u00ebto t\u00eb ardhura, n\u00ebse ato do t\u00eb ishin realizuar n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/p>\n\n\n\n

3. Kreditimi i tatimit t\u00eb huaj duhet t\u00eb llogaritet ve\u00e7mas p\u00ebr secilin shtet, n\u00ebse t\u00eb ardhurat realizohen nga burime t\u00eb huaja n\u00eb m\u00eb shum\u00eb se nj\u00eb shtet.<\/p>\n\n\n\n

4. Kreditimi i tatimit t\u00eb huaj duhet t\u00eb llogaritet ve\u00e7mas p\u00ebr t\u00eb ardhurat e p\u00ebrfshira n\u00eb baz\u00ebn tatimore vjetore dhe p\u00ebr t\u00eb ardhurat vjetore nga investimi.<\/p>\n\n\n\n

Neni 26<\/p>\n\n\n\n

Llogaritja e tatimit t\u00eb paguesh\u00ebm mbi t\u00eb ardhurat personale<\/strong><\/p>\n\n\n\n

1. Tatimi mbi t\u00eb ardhurat personale i paguesh\u00ebm llogaritet duke zbatuar normat p\u00ebrkat\u00ebse t\u00eb p\u00ebrcaktuara n\u00eb nenin 24 t\u00eb k\u00ebtij ligji, p\u00ebr t\u00eb ardhurat e tatueshme t\u00eb personit dhe duke zbritur \u00e7do:<\/p>\n\n\n\n

a) kreditim tatimor t\u00eb huaj n\u00eb p\u00ebrputhje me nenin 25 t\u00eb k\u00ebtij ligji;<\/p>\n\n\n\n

b) tatimin e mbajtur n\u00eb burim n\u00eb p\u00ebrputhje me kreun V t\u00eb k\u00ebtij ligji;<\/p>\n\n\n\n

c) tatimin e list\u00ebpages\u00ebs t\u00eb mbajtur nga agjenti i tatimit t\u00eb list\u00ebpages\u00ebs gjat\u00eb vitit tatimor;<\/p>\n\n\n\n

\u00e7) parapagimet p\u00ebr tatimin mbi t\u00eb ardhurat personale nga biznesi, t\u00eb paguara gjat\u00eb vitit tatimor.<\/p>\n\n\n\n

2. Llogaritja e tatimit t\u00eb paguesh\u00ebm mbi t\u00eb ardhurat personale nga pun\u00ebsimi dhe investimi b\u00ebhet ve\u00e7mas nga llogaritja e tatimit t\u00eb paguesh\u00ebm mbi t\u00eb ardhurat personale nga biznesi.<\/p>\n\n\n\n

3. N\u00ebse diferenca e llogaritur n\u00eb pik\u00ebn 1 \u00ebsht\u00eb 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 dor\u00ebzimi i k\u00ebrkes\u00ebs. 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

KREU III<\/p>\n\n\n\n

TATIMI MBI T\u00cb ARDHURAT E KORPORAT\u00cbS<\/p>\n\n\n\n

Kapitulli 1<\/p>\n\n\n\n

Dispozitat e p\u00ebrgjithshme p\u00ebr tatimin mbi t\u00eb ardhurat e korporat\u00ebs<\/p>\n\n\n\n

Neni 27<\/p>\n\n\n\n

Tatimpaguesi p\u00ebr tatimin mbi t\u00eb ardhurat e korporatave<\/strong><\/p>\n\n\n\n

1. \u00c7do entitet i n\u00ebnshtrohet tatimit mbi t\u00eb ardhurat e korporatave, ku p\u00ebrfshihen kryesisht:<\/p>\n\n\n\n

a) shoq\u00ebrit\u00eb kolektive;<\/p>\n\n\n\n

b) shoq\u00ebrit\u00eb komandite;<\/p>\n\n\n\n

c) shoq\u00ebrit\u00eb me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar;<\/p>\n\n\n\n

\u00e7) shoq\u00ebrit\u00eb aksionare; dhe <\/p>\n\n\n\n

d) \u00e7do entitet tjet\u00ebr, p\u00ebrfshir\u00eb entitetet jorezidente, q\u00eb nuk parashikohen n\u00eb shkronjat “a” deri “d” t\u00eb k\u00ebsaj pike, p\u00ebrfshir\u00eb edhe entitetet q\u00eb i n\u00ebnshtrohen nj\u00eb regjimi t\u00eb ve\u00e7ant\u00eb tatimor.<\/p>\n\n\n\n

2. Entitetet e m\u00ebposhtme jan\u00eb t\u00eb p\u00ebrjashtuara nga tatimi mbi t\u00eb ardhurat e korporat\u00ebs:<\/p>\n\n\n\n

a) organet e pushtetit ekzekutiv, legjislativ dhe gjyq\u00ebsor, t\u00eb krijuara me Kushtetut\u00eb, ligj ose vendim t\u00eb K\u00ebshillit t\u00eb Ministrave, q\u00eb kan\u00eb si veprimtari t\u00eb tyre par\u00ebsore p\u00ebrmbushjen e funksioneve t\u00eb qeverisjes qendrore;<\/p>\n\n\n\n

b) Banka e Shqip\u00ebris\u00eb,  Autoriteti i Mbik\u00ebqyrjes Financiare dhe Agjencia e Sigurimit t\u00eb Depozitave;<\/p>\n\n\n\n

c) fondacionet ose institucionet financiare jobankare, t\u00eb krijuara ose t\u00eb 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;<\/p>\n\n\n\n

\u00e7) entitetet q\u00eb ushtrojn\u00eb vet\u00ebm veprimtari t\u00eb karakterit fetar, humanitar, bamir\u00ebs, shkencor apo edukativ, pasuria apo fitimi i t\u00eb cil\u00ebve nuk p\u00ebrdoret p\u00ebr p\u00ebrfitimin e organizuesve apo an\u00ebtar\u00ebve t\u00eb tyre;<\/p>\n\n\n\n

d) organizatat e pun\u00ebs apo dhomat e tregtis\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;<\/p>\n\n\n\n

dh) entitetet e parashikuara n\u00eb marr\u00ebveshjet nd\u00ebrkomb\u00ebtare t\u00eb ratifikuara nga Kuvendi;<\/p>\n\n\n\n

e) sht\u00ebpit\u00eb filmike t\u00eb prodhimit kinematografik, t\u00eb licencuara dhe t\u00eb subvencionuara nga Qendra Komb\u00ebtare e Kinematografis\u00eb.<\/p>\n\n\n\n

3. T\u00eb gjitha entitetet e p\u00ebrcaktuara n\u00eb pik\u00ebn 2 t\u00eb k\u00ebtij neni, p\u00ebrve\u00e7 shkronjave \u201ca\u201d dhe \u201cb\u201d, 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.<\/p>\n\n\n\n

Neni 28<\/p>\n\n\n\n

Rezidenca<\/strong><\/p>\n\n\n\n

1. Nj\u00eb entitet \u00ebsht\u00eb rezident n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb n\u00eb nj\u00eb vit tatimor n\u00ebse:<\/p>\n\n\n\n

a) entiteti \u00ebsht\u00eb themeluar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, ose, <\/p>\n\n\n\n

b) n\u00eb \u00e7do koh\u00eb gjat\u00eb vitit tatimor, menaxhimi dhe kontrolli i pun\u00ebve t\u00eb entitetit ushtrohen n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n

2. P\u00ebrve\u00e7 sa parashikohet n\u00eb pik\u00ebn 1 t\u00eb k\u00ebtij neni, menaxhimi dhe kontrolli i pun\u00ebve t\u00eb nj\u00eb entiteti konsiderohet se ushtrohet n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb n\u00ebse mbledhjet e bordit drejtues t\u00eb entitetit mbahen n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb ose plot\u00ebsohen t\u00eb pakt\u00ebn dy nga kushtet e m\u00ebposhtme:<\/p>\n\n\n\n

a) vendimet n\u00eb lidhje me drejtimin e p\u00ebrditsh\u00ebm t\u00eb entitetit merren n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/p>\n\n\n\n

b) 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;<\/p>\n\n\n\n

c) 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  ose indirekt nga persona rezident\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n

Kapitulli 2<\/p>\n\n\n\n

Dispozita specifike t\u00eb tatimit mbi t\u00eb ardhurat e korporat\u00ebs<\/p>\n\n\n\n

Neni 29<\/p>\n\n\n\n

P\u00ebrjashtimi n\u00eb pjes\u00ebmarrje<\/strong><\/p>\n\n\n\n

1. N\u00eb p\u00ebrcaktimin e fitimit t\u00eb tatuesh\u00ebm t\u00eb nj\u00eb entiteti rezident, dividend\u00ebt e marr\u00eb p\u00ebrjashtohen nga e ardhura e tatueshme n\u00eb qoft\u00eb se:<\/p>\n\n\n\n

a) 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 aksionar ose t\u00eb drejtat e votimit t\u00eb entitetit shp\u00ebrndar\u00ebs; dhe<\/p>\n\n\n\n

b) 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.<\/p>\n\n\n\n

2. Pika 1 e k\u00ebtij neni zbatohet edhe p\u00ebr entitetin jorezident 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 jorezident n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb n\u00ebp\u00ebrmjet nj\u00eb entiteti t\u00eb krijuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n

3. N\u00ebse dividend\u00ebt jan\u00eb shp\u00ebrndar\u00eb nga entiteti pagues p\u00ebr nj\u00eb entitet marr\u00ebs, i cili nuk i ka mbajtur ende aksionet apo pjes\u00ebmarrjen p\u00ebr nj\u00eb periudh\u00eb 24-mujore, por q\u00eb i plot\u00ebson kushtet e pikave 1, shkronja \u201ca\u201d, ose 2 t\u00eb k\u00ebtij neni, entiteti marr\u00ebs mund q\u00eb p\u00ebrkoh\u00ebsisht t\u00eb k\u00ebrkoj\u00eb p\u00ebrjashtimin e dh\u00ebn\u00eb n\u00eb k\u00ebto pika, me kusht q\u00eb t\u00eb vendos\u00eb p\u00ebr administrat\u00ebn tatimore garanci p\u00ebr shum\u00ebn e tatimit q\u00eb do t\u00eb ishte e pagueshme n\u00eb munges\u00eb t\u00eb atij p\u00ebrjashtimi. Administrata tatimore mund t\u00eb t\u00ebrheq\u00eb garancin\u00eb n\u00ebse entiteti marr\u00ebs nuk i mban aksionet apo pjes\u00ebmarrjet minimalisht p\u00ebr t\u00eb pakt\u00ebn 24 muaj. P\u00ebrjashtimi b\u00ebhet i form\u00ebs s\u00eb prer\u00eb dhe garancia i kthehet marr\u00ebsit n\u00eb dat\u00ebn q\u00eb aksionet ose pjes\u00ebmarrja \u00ebsht\u00eb mbajtur minimalisht p\u00ebr 24 muaj.<\/p>\n\n\n\n

Neni 30<\/p>\n\n\n\n

Rregullat e kufizimit t\u00eb interesit<\/strong><\/p>\n\n\n\n

1. N\u00eb mas\u00ebn e lejuar n\u00eb k\u00ebt\u00eb ligj, interesi \u00ebsht\u00eb i zbritsh\u00ebm ndaj t\u00eb ardhurave nga veprimtaria n\u00eb vitin tatimor n\u00eb t\u00eb cilin \u00ebsht\u00eb realizuar  deri n\u00eb tridhjet\u00eb p\u00ebr qind (30%) t\u00eb fitimeve t\u00eb subjektit para interesit, tatimit, zhvler\u00ebsimit dhe amortizimit (EBITDA).<\/p>\n\n\n\n

2. Fitimi para interesit, tatimit, zhvler\u00ebsimit dhe amortizimit (EBITDA) llogaritet duke u 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 p\u00ebrjashtohen edhe nga EBITDA e entitetit.<\/p>\n\n\n\n

3. P\u00ebr q\u00ebllimet e k\u00ebtij neni, “interesi i tep\u00ebrt” n\u00ebnkupton shum\u00ebn me t\u00eb cil\u00ebn interesi i zbritsh\u00ebm i nj\u00eb entiteti tejkalon t\u00eb ardhurat e tatueshme nga interesi dhe t\u00eb ardhurat e tjera t\u00eb tatueshme ekonomikisht ekuivalente q\u00eb merr entiteti.<\/p>\n\n\n\n

4. Interesi p\u00ebr t\u00eb cilin refuzohet zbritja si rezultat i zbatimit t\u00eb pik\u00ebs 1 t\u00eb k\u00ebtij neni, mbartet p\u00ebr 5 vjet\u00ebt e ardhsh\u00ebm.<\/p>\n\n\n\n

5. Ky nen nuk zbatohet p\u00ebr:<\/p>\n\n\n\n

a) bankat, institucionet financiare jobankare t\u00eb kredidh\u00ebnies, shoq\u00ebrit\u00eb e sigurimit dhe shoq\u00ebrit\u00eb e lizingut;<\/p>\n\n\n\n

b) 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.<\/p>\n\n\n\n

6. Rregullat p\u00ebr zbatimin e k\u00ebtij neni p\u00ebrcaktohen n\u00eb udh\u00ebzimin p\u00ebrkat\u00ebs t\u00eb miratuar nga ministri p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n\n\n\n

Neni 31<\/p>\n\n\n\n

Provigjionet dhe zbritja e borxhit t\u00eb keq p\u00ebr institucionet financiare<\/strong><\/p>\n\n\n\n

1. N\u00eb p\u00ebrcaktimin e fitimit t\u00eb tatuesh\u00ebm t\u00eb institucioneve financiare, t\u00eb rregulluara nga autoritetet rregullatore, lejohet zbritje p\u00ebr shumat q\u00eb do t\u00eb vendosen dhe\/ose do t\u00eb rrisin:<\/p>\n\n\n\n

a) provigjionet 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<\/p>\n\n\n\n

b) provigjionet  e detyrueshme p\u00ebr bankat tregtare dhe institucionet e tjera financiare jobanka dhe shoq\u00ebrit\u00eb e kursim-kreditit t\u00eb krijuara n\u00eb p\u00ebrputhje me standardet e hartuara nga Bordi i Standardeve Kontab\u00ebl Nd\u00ebrkomb\u00ebtare  dhe t\u00eb certifikuara pa v\u00ebrejtje nga auditues t\u00eb jasht\u00ebm.<\/p>\n\n\n\n

c) shpenzimet e bankave p\u00ebr kontributet vjetore dhe t\u00eb jasht\u00ebzakonshme, n\u00eb p\u00ebrputhje me legjislacionin n\u00eb fuqi p\u00ebr rim\u00ebk\u00ebmbjen dhe nd\u00ebrhyrjen e jasht\u00ebzakonshme n\u00eb banka n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, jan\u00eb shpenzime t\u00eb njohura n\u00eb p\u00ebrcaktimin e fitimit t\u00eb tatuesh\u00ebm.<\/p>\n\n\n\n

2. Zbritja e plot\u00eb e borxhit t\u00eb keq lejohet n\u00ebse kushtet e m\u00ebposhtme p\u00ebrmbushen n\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb:<\/p>\n\n\n\n

a) borxhi i keq, i p\u00ebrfshir\u00eb m\u00eb par\u00eb n\u00eb t\u00eb ardhurat, hiqet nga kontabiliteti i entitetit; <\/p>\n\n\n\n

b) jan\u00eb nd\u00ebrmarr\u00eb t\u00eb gjitha veprimet e mundshme ligjore p\u00ebr t\u00eb mbledhur borxhin; dhe<\/p>\n\n\n\n

c) provigjionet e krijuara sipas pik\u00ebs 1 t\u00eb k\u00ebtij neni duhet t’i shtohen fitimit t\u00eb tatuesh\u00ebm.<\/p>\n\n\n\n

3. N\u00eb rastin e bankave, deg\u00ebve t\u00eb bankave t\u00eb huaja dhe subjekteve financiare jobanka, t\u00eb licencuara nga Banka e Shqip\u00ebris\u00eb p\u00ebr ushtrimin e veprimtaris\u00eb s\u00eb kredidh\u00ebnies, n\u00eb p\u00ebrcaktimin e fitimit t\u00eb tatuesh\u00ebm, fshirja e borxhit t\u00eb keq, lidhur me procesin e kredidh\u00ebnies, njihet si shpenzim i zbritsh\u00ebm me plot\u00ebsimin e k\u00ebtyre kushteve:<\/p>\n\n\n\n

a) n\u00eb rast se kredia \u00ebsht\u00eb e siguruar me pasuri t\u00eb luajtshme ose t\u00eb paluajtshme:<\/p>\n\n\n\n

i) 365 dit\u00eb pas depozitimit t\u00eb k\u00ebrkes\u00ebs p\u00ebr fillimin e ekzekutimit t\u00eb detyruesh\u00ebm te p\u00ebrmbaruesi ligjor, ose;<\/p>\n\n\n\n

ii) n\u00eb momentin e ekzekutimit t\u00eb pasuris\u00eb t\u00eb luajtshme ose t\u00eb paluajtshme, cilado qoft\u00eb data m\u00eb e hershme.<\/p>\n\n\n\n

b) n\u00eb rast se kredia nuk \u00ebsht\u00eb e siguruar me pasuri t\u00eb luajtshme ose t\u00eb paluajtshme, 365 dit\u00eb pas l\u00ebshimit t\u00eb urdhrit t\u00eb ekzekutimit nga gjykata.<\/p>\n\n\n\n

4. Kur nj\u00eb provigjion i  borxhit t\u00eb keq \u00ebsht\u00eb aplikuar m\u00eb par\u00eb n\u00eb nj\u00eb pretendim q\u00eb \u00ebsht\u00eb vendosur  apo ka marr\u00eb zgjidhje, shuma e rikuperuar duhet t\u2019i shtohet fitimit t\u00eb tatuesh\u00ebm n\u00eb vitin q\u00eb rikuperohet, p\u00ebrve\u00e7 n\u00ebse transferohet n\u00eb lidhje me nj\u00eb riorganizim biznesi sipas nenit 46 t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n

Neni 32<\/p>\n\n\n\n

Transferimi i \u00e7mimeve<\/strong><\/p>\n\n\n\n

1. N\u00eb p\u00ebrputhje me k\u00ebt\u00eb ligj dhe aktet n\u00ebnligjore t\u00eb miratuara n\u00eb zbatim t\u00eb tij, nj\u00eb entitet q\u00eb merr pjes\u00eb n\u00eb nj\u00eb ose m\u00eb shum\u00eb transaksione t\u00eb kontrolluara duhet t\u00eb p\u00ebrcaktoj\u00eb n\u00ebse kushtet e nj\u00eb transaksioni t\u00eb kontrolluar jan\u00eb n\u00eb p\u00ebrputhje me parimin e tregut. Kur kushtet e vendosura apo t\u00eb diktuara n\u00eb nj\u00eb a m\u00eb shum\u00eb transaksione t\u00eb kontrolluara, t\u00eb kryera nga nj\u00eb entitet, nuk jan\u00eb n\u00eb p\u00ebrputhje me parimin e tregut, at\u00ebher\u00eb fitimet e tatueshme t\u00eb atij entiteti mund t\u00eb rriten n\u00eb at\u00eb mas\u00eb q\u00eb t\u00eb jen\u00eb n\u00eb p\u00ebrputhje me parimin e tregut.<\/p>\n\n\n\n

2. Termi \u201ctransaksion i kontrolluar\u201d n\u00ebnkupton:<\/p>\n\n\n\n

a) \u00e7do transaksion midis personave t\u00eb lidhur kur:<\/p>\n\n\n\n

i. nj\u00ebra nga pal\u00ebt n\u00eb transaksion \u00ebsht\u00eb rezidente dhe tjetra jorezidente;<\/p>\n\n\n\n

ii. nj\u00ebra nga pal\u00ebt n\u00eb transaksion \u00ebsht\u00eb jorezidente, e cila ka nj\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, t\u00eb cil\u00ebs i atribuohet transaksioni, dhe pala tjet\u00ebr \u00ebsht\u00eb nj\u00eb tjet\u00ebr pal\u00eb jorezidente;<\/p>\n\n\n\n

iii. nj\u00ebra nga pal\u00ebt n\u00eb transaksion \u00ebsht\u00eb nj\u00eb rezidente dhe pala tjet\u00ebr \u00ebsht\u00eb nj\u00eb rezidente, e  cila ka nj\u00eb seli t\u00eb p\u00ebrhershme jasht\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, s\u00eb cil\u00ebs i atribuohet transaksioni;<\/p>\n\n\n\n

b) \u00e7do marr\u00ebdh\u00ebnie biznesi nd\u00ebrmjet nj\u00eb jorezidenti dhe nj\u00eb selie t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb t\u00eb atij jorezidenti;<\/p>\n\n\n\n

c) \u00e7do marr\u00ebdh\u00ebnie biznesi nd\u00ebrmjet nj\u00eb rezidenti dhe selis\u00eb s\u00eb p\u00ebrhershme t\u00eb tij jasht\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb;<\/p>\n\n\n\n

 \u00e7) \u00e7do transaksion midis nj\u00eb rezidenti apo nj\u00eb jorezidenti q\u00eb ka nj\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, s\u00eb cil\u00ebs i atribuohet transaksioni, me nj\u00eb rezident t\u00eb nj\u00eb juridiksioni t\u00eb listuar me udh\u00ebzim t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n\n\n\n

3. Kushtet e nj\u00eb transaksioni p\u00ebrfshijn\u00eb, por nuk kufizohen  n\u00eb treguesit financiar\u00eb t\u00eb matur n\u00eb zbatimin e metod\u00ebs s\u00eb duhur t\u00eb transferimit t\u00eb \u00e7mimit.<\/p>\n\n\n\n

Neni 33<\/p>\n\n\n\n

Krahasueshm\u00ebria<\/strong><\/p>\n\n\n\n

1. Nj\u00eb transaksion i pakontrolluar \u00ebsht\u00eb i krahasuesh\u00ebm me nj\u00eb transaksion t\u00eb kontrolluar n\u00eb rastet:<\/p>\n\n\n\n

a) kur nuk ka diferenca t\u00eb r\u00ebnd\u00ebsishme midis tyre q\u00eb mund t\u00eb ndikojn\u00eb materialisht treguesit financiar\u00eb q\u00eb po kontrollohen, sipas metod\u00ebs s\u00eb p\u00ebrshtatshme t\u00eb transferimit t\u00eb \u00e7mimit; ose<\/p>\n\n\n\n

b) kur ekzistojn\u00eb t\u00eb tilla diferenca dhe nj\u00eb rregullim i arsyesh\u00ebm i b\u00ebhet treguesit financiar p\u00ebrkat\u00ebs t\u00eb transaksionit t\u00eb pakontrolluar, me q\u00ebllim eliminimin e efekteve t\u00eb k\u00ebtyre diferencave n\u00eb krahasim.<\/p>\n\n\n\n

2. P\u00ebr t\u00eb p\u00ebrcaktuar n\u00ebse dy apo m\u00eb shum\u00eb transaksione jan\u00eb t\u00eb krahasueshme, merren n\u00eb konsiderat\u00eb, n\u00eb mas\u00ebn q\u00eb ato jan\u00eb ekonomikisht t\u00eb p\u00ebrshtatshme p\u00ebr faktet dhe rrethanat e transaksionit, k\u00ebta faktor\u00eb:<\/p>\n\n\n\n

a) karakteristikat e pron\u00ebs, mallit apo sh\u00ebrbimeve t\u00eb transferuara;<\/p>\n\n\n\n

b) funksionet e marra p\u00ebrsip\u00ebr nga secila pal\u00eb n\u00eb lidhje me transaksionet, duke marr\u00eb n\u00eb konsiderat\u00eb asetet e p\u00ebrdorura dhe risqet e marra;<\/p>\n\n\n\n

c) kushtet kontraktuale t\u00eb transaksioneve;<\/p>\n\n\n\n

\u00e7) rrethanat ekonomike n\u00eb t\u00eb cilat ndodhin transaksionet; dhe<\/p>\n\n\n\n

d) strategjit\u00eb e biznesit t\u00eb ndjekura nga pal\u00ebt n\u00eb lidhje me transaksionet.<\/p>\n\n\n\n

Neni 34<\/p>\n\n\n\n

Metodat e transferimit t\u00eb \u00e7mimit<\/strong><\/p>\n\n\n\n

1. P\u00ebrputhshm\u00ebria me parimin e tregut e nj\u00eb transaksioni t\u00eb kontrolluar p\u00ebrcaktohet duke zbatuar metod\u00ebn m\u00eb t\u00eb p\u00ebrshtatshme t\u00eb transferimit t\u00eb \u00e7mimit, sipas rrethanave t\u00eb rastit, sipas p\u00ebrcaktimeve t\u00eb b\u00ebra me udh\u00ebzim t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat. P\u00ebrve\u00e7 sa parashikohet n\u00eb pik\u00ebn 2 t\u00eb k\u00ebtij neni, metoda m\u00eb e p\u00ebrshtatshme e transferimit t\u00eb \u00e7mimit zgjidhet midis metodave q\u00eb vijojn\u00eb:<\/p>\n\n\n\n

a) metoda e \u00e7mimit t\u00eb pakontrolluar t\u00eb krahasuesh\u00ebm, e cila konsiston n\u00eb krahasimin e \u00e7mimit t\u00eb vendosur p\u00ebr mallra apo sh\u00ebrbime t\u00eb transferuara n\u00eb nj\u00eb transaksion t\u00eb kontrolluar me \u00e7mimin e vendosur p\u00ebr mallra apo sh\u00ebrbime t\u00eb transferuara n\u00eb nj\u00eb transaksion t\u00eb pakontrolluar t\u00eb krahasuesh\u00ebm;<\/p>\n\n\n\n

b) metoda e \u00e7mimit t\u00eb rishitjes, e cila konsiston n\u00eb krahasimin e marzhit t\u00eb rishitjes, q\u00eb nj\u00eb bler\u00ebs mallrash n\u00eb nj\u00eb transaksion t\u00eb kontrolluar fiton nga rishitja e asaj prone n\u00eb nj\u00eb transaksion t\u00eb pakontrolluar, me marzhin e rishitjes q\u00eb fitohet n\u00eb transaksione shitblerjesh t\u00eb pakontrolluara t\u00eb krahasueshme;<\/p>\n\n\n\n

c) metoda kosto plus, e cila konsiston n\u00eb krahasimin e rritjes (marzhit t\u00eb fitimit) mbi kostot direkte dhe indirekte n\u00eb furnizimin e mallrave e sh\u00ebrbimeve n\u00eb nj\u00eb transaksion t\u00eb kontrolluar me rritjen, marzhin e fitimit t\u00eb k\u00ebtyre kostove direkte dhe indirekte n\u00eb furnizimin e mallrave dhe sh\u00ebrbimeve n\u00eb nj\u00eb transaksion t\u00eb pakontrolluar t\u00eb krahasuesh\u00ebm;<\/p>\n\n\n\n

\u00e7) metoda e marzhit neto t\u00eb transaksionit, e cila konsiston n\u00eb krahasimin e marzhit neto t\u00eb fitimit ndaj nj\u00eb baze t\u00eb p\u00ebrshtatshme, p.sh., kostot, shitjet, asetet, q\u00eb nj\u00eb pal\u00eb arrin n\u00eb nj\u00eb transaksion t\u00eb kontrolluar, me marzhin neto t\u00eb fitimit ndaj s\u00eb nj\u00ebjt\u00ebs baz\u00eb t\u00eb arritur n\u00eb transaksione t\u00eb pakontrolluara t\u00eb krahasueshme;<\/p>\n\n\n\n

d) metoda e ndarjes s\u00eb fitimit t\u00eb transaksionit, sipas s\u00eb cil\u00ebs \u00e7do personi t\u00eb lidhur q\u00eb merr pjes\u00eb n\u00eb nj\u00eb transaksion t\u00eb kontrolluar i alokohet pjesa e fitimit t\u00eb p\u00ebrbashk\u00ebt\/humbjes q\u00eb rrjedh nga ky transaksion q\u00eb nj\u00eb person i pavarur do t\u00eb fitonte nga pjes\u00ebmarrja n\u00eb nj\u00eb transaksion t\u00eb pakontrolluar t\u00eb krahasuesh\u00ebm.<\/p>\n\n\n\n

2.Tatimpaguesi mund t\u00eb aplikoj\u00eb nj\u00eb metod\u00eb t\u00eb transferimit t\u00eb \u00e7mimit t\u00eb ndryshme nga metodat e m\u00ebsip\u00ebrme, kur ai provon se asnj\u00eb nga metodat e miratuara nuk mund t\u00eb p\u00ebrdoret n\u00eb m\u00ebnyr\u00eb t\u00eb arsyeshme p\u00ebr t\u00eb p\u00ebrcaktuar p\u00ebrputhshm\u00ebrin\u00eb me parimin e tregut p\u00ebr transaksionet e kontrolluara dhe kjo metod\u00eb tjet\u00ebr jep nj\u00eb rezultat n\u00eb p\u00ebrputhje me parimin e tregut. Tatimpaguesi q\u00eb p\u00ebrdor nj\u00eb metod\u00eb t\u00eb ndryshme nga metodat e miratuara, t\u00eb p\u00ebrcaktuara n\u00eb pik\u00ebn 1 t\u00eb k\u00ebtij neni, ka barr\u00ebn e prov\u00ebs p\u00ebr t\u00eb demonstruar se k\u00ebrkesat jan\u00eb p\u00ebrmbushur.<\/p>\n\n\n\n

3. P\u00ebr t\u00eb p\u00ebrcaktuar p\u00ebrputhshm\u00ebrin\u00eb me parimin e tregut p\u00ebr nj\u00eb transaksion t\u00eb kontrolluar, nuk k\u00ebrkohet t\u00eb aplikohet m\u00eb shum\u00eb se nj\u00eb metod\u00eb.<\/p>\n\n\n\n

4. Kur nj\u00eb tatimpagues ka p\u00ebrdorur nj\u00eb metod\u00eb t\u00eb transferimit t\u00eb \u00e7mimit p\u00ebr t\u00eb vendosur shp\u00ebrblimin e transaksioneve t\u00eb tij t\u00eb kontrolluara dhe kjo metod\u00eb e transferimit t\u00eb \u00e7mimit \u00ebsht\u00eb n\u00eb p\u00ebrputhje me dispozitat e k\u00ebtij neni, at\u00ebher\u00eb kontrolli i administrat\u00ebs tatimore mbi faktin n\u00ebse kushtet e transaksioneve t\u00eb kontrolluara t\u00eb tatimpaguesit jan\u00eb n\u00eb p\u00ebrputhje me parimin e tregut bazohet n\u00eb metod\u00ebn e transferimit t\u00eb \u00e7mimit t\u00eb aplikuar nga tatimpaguesi.<\/p>\n\n\n\n

Neni 35<\/p>\n\n\n\n

Vler\u00ebsimi i transaksioneve t\u00eb kontrolluara t\u00eb kombinuara<\/strong><\/p>\n\n\n\n

N\u00ebse nj\u00eb tatimpagues kryen, n\u00eb rrethana t\u00eb nj\u00ebjta ose t\u00eb ngjashme, dy ose m\u00eb shum\u00eb transaksione t\u00eb kontrolluara, q\u00eb jan\u00eb ekonomikisht t\u00eb lidhura ngusht\u00eb me nj\u00ebra-tjetr\u00ebn ose q\u00eb p\u00ebrb\u00ebjn\u00eb nj\u00eb vazhdim\u00ebsi\/kombinim t\u00eb caktuar, n\u00eb m\u00ebnyr\u00eb t\u00eb till\u00eb q\u00eb ato nuk mund t\u00eb analizohen ve\u00e7mas n\u00eb m\u00ebnyr\u00eb t\u00eb besueshme, k\u00ebto transaksione mund t\u00eb kombinohen:<\/p>\n\n\n\n

a) p\u00ebr t\u00eb kryer analiz\u00ebn e krahasueshm\u00ebris\u00eb, t\u00eb p\u00ebrcaktuar n\u00eb nenin 33 t\u00eb k\u00ebtij ligji; dhe<\/p>\n\n\n\n

b) p\u00ebr t\u00eb zbatuar metodat e transferimit t\u00eb \u00e7mimit, t\u00eb p\u00ebrcaktuara n\u00eb nenin 34 t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n

Neni 36<\/p>\n\n\n\n

Diapazoni i  treguesve t\u00eb tregut<\/strong><\/p>\n\n\n\n

1. Diapazon tregu \u00ebsht\u00eb nj\u00eb grup treguesish financiar\u00eb p\u00ebrkat\u00ebs, ku p\u00ebrfshihen \u00e7mimet, marzhet apo pjes\u00ebt e fitimit, t\u00eb nxjerra nga zbatimi i metod\u00ebs m\u00eb t\u00eb p\u00ebrshtatshme t\u00eb transferimit t\u00eb \u00e7mimit p\u00ebr nj\u00eb num\u00ebr transaksionesh t\u00eb pakontrolluara, ku secili \u00ebsht\u00eb pothuajse nj\u00eblloj i krahasuesh\u00ebm me transaksionin e kontrolluar, bazuar n\u00eb nj\u00eb analiz\u00eb krahasueshm\u00ebrie t\u00eb kryer n\u00eb p\u00ebrputhje me nenin 33 t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n

2. Nj\u00eb transaksion i kontrolluar ose nj\u00eb grup transaksionesh nuk \u00ebsht\u00eb subjekt i rregullimeve sipas pik\u00ebs 1 t\u00eb nenit 32 t\u00eb k\u00ebtij ligji, kur treguesi financiar p\u00ebrkat\u00ebs, q\u00eb rrjedh nga transaksioni\/transaksionet i\/e kontrolluar\/a q\u00eb po testohet\/testohen sipas metod\u00ebs m\u00eb t\u00eb p\u00ebrshtatshme t\u00eb transferimit t\u00eb \u00e7mimit, \u00ebsht\u00eb brenda diapazonit t\u00eb tregut.<\/p>\n\n\n\n

3. Kur treguesi financiar p\u00ebrkat\u00ebs, i cili rrjedh nga transaksione t\u00eb kontrolluara, del jasht\u00eb diapazonit t\u00eb tregut, administrata tatimore mund ta rregulloj\u00eb at\u00eb sipas pik\u00ebs 1 t\u00eb nenit 32 t\u00eb k\u00ebtij ligji, dhe \u00e7do rregullim i till\u00eb do t\u00eb jet\u00eb n\u00eb median\u00ebn e diapazonit t\u00eb tregut, p\u00ebrve\u00e7 rasteve kur administrata tatimore apo tatimpaguesi mund t\u00eb v\u00ebrtetojn\u00eb se rrethanat n\u00eb at\u00eb rast garantojn\u00eb rregullimin n\u00eb nj\u00eb pik\u00eb t\u00eb ndryshme t\u00eb gam\u00ebs s\u00eb tregut, sipas p\u00ebrcaktimeve t\u00eb b\u00ebra n\u00eb udh\u00ebzimin e ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n\n\n\n

Neni 37<\/p>\n\n\n\n

K\u00ebrkesat p\u00ebr dokumentacion<\/strong><\/p>\n\n\n\n

1. Nj\u00eb tatimpagues duhet t\u00eb paraqes\u00eb informacion dhe analiza t\u00eb mjaftueshme p\u00ebr t\u00eb v\u00ebrtetuar se kushtet e transaksioneve t\u00eb tij t\u00eb kontrolluara jan\u00eb n\u00eb p\u00ebrputhje me parimet e tregut. Dokumentacioni i transferimit t\u00eb \u00e7mimit duhet t\u2019i vihet n\u00eb dispozicion administrat\u00ebs tatimore, me k\u00ebrkes\u00eb t\u00eb saj, brenda 45 dit\u00ebve nga marrja e k\u00ebrkes\u00ebs s\u00eb administrat\u00ebs tatimore. P\u00ebrmbajtja dhe forma e dokumentacionit t\u00eb transferimit t\u00eb \u00e7mimit p\u00ebrcaktohen me udh\u00ebzim t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n\n\n\n

2. Tatimpaguesit e p\u00ebrfshir\u00eb n\u00eb transaksione t\u00eb kontrolluara mbi nj\u00eb vler\u00eb t\u00eb p\u00ebrcaktuar duhet t\u00eb paraqesin nj\u00eb njoftim apo formular vjetor p\u00ebr transaksionet e kontrolluara. Ministri p\u00ebrgjegj\u00ebs p\u00ebr financat p\u00ebrcakton me udh\u00ebzim kufirin apo vler\u00ebn e sip\u00ebrp\u00ebrmendur, formatin dhe afatin kohor p\u00ebr paraqitjen e informacionit mbi transaksionet e kontrolluara.<\/p>\n\n\n\n

Neni 38<\/p>\n\n\n\n

Rregullimet korresponduese<\/strong><\/p>\n\n\n\n

1. Kur n\u00eb kushtet e transaksioneve t\u00eb kontrolluara b\u00ebhet nj\u00eb rregullim nga nj\u00eb administrat\u00eb tatimore e nj\u00eb vendi tjet\u00ebr dhe ky rregullim rezulton n\u00eb taksimin n\u00eb at\u00eb vend t\u00eb fitimeve p\u00ebr t\u00eb cilat tatimpaguesi \u00ebsht\u00eb tatuar tashm\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, dhe vendi q\u00eb propozon rregullimin ka nj\u00eb marr\u00ebveshje me Republik\u00ebn e Shqip\u00ebris\u00eb apo K\u00ebshillin e Ministrave p\u00ebr eliminimin e tatimit t\u00eb dyfisht\u00eb, at\u00ebher\u00eb n\u00eb k\u00ebto kushte administrata tatimore e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb pas marrjes s\u00eb nj\u00eb k\u00ebrkese nga tatimpaguesi shqiptar do t\u00eb kontrolloj\u00eb p\u00ebrputhshm\u00ebrin\u00eb e atij rregullimi me parimet e tregut, si\u00e7 p\u00ebrcaktohet n\u00eb nenin 44 t\u00eb k\u00ebtij ligji. N\u00ebse administrata tatimore arrin n\u00eb p\u00ebrfundimin q\u00eb rregullimi \u00ebsht\u00eb n\u00eb p\u00ebrputhje me parimet e tregut, ajo b\u00ebn rregullimet e duhura n\u00eb vler\u00ebn e tatimit q\u00eb i \u00ebsht\u00eb ngarkuar tatimpaguesit shqiptar.<\/p>\n\n\n\n

2. Procedura p\u00ebr paraqitjen e k\u00ebrkes\u00ebs p\u00ebr nj\u00eb rregullim korrespondues sipas k\u00ebtij neni, p\u00ebrcaktohet n\u00eb udh\u00ebzimin e ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n\n\n\n

Neni 39<\/p>\n\n\n\n

Marr\u00ebveshjet e \u00e7mimit n\u00eb avanc\u00eb<\/strong><\/p>\n\n\n\n

1. Marr\u00ebveshja e \u00e7mimit n\u00eb avanc\u00eb \u00ebsht\u00eb nj\u00eb marr\u00ebveshje procedurale nd\u00ebrmjet nj\u00eb ose m\u00eb shum\u00eb tatimpaguesve dhe nj\u00eb ose m\u00eb shum\u00eb administratave tatimore, me q\u00ebllim t\u00eb zgjidhjes s\u00eb mosmarr\u00ebveshjeve t\u00eb mundshme t\u00eb transferimit t\u00eb \u00e7mimeve n\u00eb avanc\u00eb, duke p\u00ebrcaktuar para transaksioneve t\u00eb kontrolluara nj\u00eb grup kriteresh t\u00eb duhura p\u00ebr p\u00ebrcaktimin e p\u00ebrputhshm\u00ebris\u00eb s\u00eb k\u00ebtyre transaksioneve me parimet e tregut.<\/p>\n\n\n\n

2. Nj\u00eb tatimpagues mund t\u00eb k\u00ebrkoj\u00eb q\u00eb administrata tatimore t\u00eb hyj\u00eb n\u00eb nj\u00eb marr\u00ebveshje \u00e7mimi n\u00eb avanc\u00eb p\u00ebr t\u00eb p\u00ebrcaktuar nj\u00eb grup t\u00eb p\u00ebrshtatsh\u00ebm kriteresh p\u00ebr p\u00ebrputhshm\u00ebrin\u00eb me parimin e tregut p\u00ebr transaksionet e ardhshme t\u00eb kontrolluara p\u00ebr nj\u00eb periudh\u00eb kohore t\u00eb p\u00ebrcaktuar.<\/p>\n\n\n\n

3. Kur administrata tatimore hyn n\u00eb nj\u00eb marr\u00ebveshje \u00e7mimi n\u00eb avanc\u00eb me nj\u00eb tatimpagues, asnj\u00eb rregullim i transferimit t\u00eb \u00e7mimit nuk b\u00ebhet sipas pik\u00ebs 1 t\u00eb nenit 32 t\u00eb k\u00ebtij ligji p\u00ebr transaksionet e kontrolluara q\u00eb jan\u00eb brenda fush\u00ebs s\u00eb marr\u00ebveshjes, p\u00ebr aq koh\u00eb sa afatet dhe kushtet e vendosura nga marr\u00ebveshja e \u00e7mimit n\u00eb avanc\u00eb jan\u00eb plot\u00ebsuar.<\/p>\n\n\n\n

4. Ngarkohet ministri p\u00ebrgjegj\u00ebs p\u00ebr financat p\u00ebr miratimin e udh\u00ebzimit n\u00eb lidhje me marr\u00ebveshjet e \u00e7mimit n\u00eb avanc\u00eb.<\/p>\n\n\n\n

Kapitulli 3<\/p>\n\n\n\n

Dispozitat e llogaritjes s\u00eb tatimit mbi t\u00eb ardhurat e korporat\u00ebs<\/p>\n\n\n\n

Neni 40<\/p>\n\n\n\n

T\u00eb ardhurat dhe llogaritja e tatimit t\u00eb paguesh\u00ebm mbi t\u00eb ardhurat e korporatave<\/strong><\/p>\n\n\n\n

1. P\u00ebrve\u00e7 rasteve kur parashikohet ndryshe me k\u00ebt\u00eb ligj, t\u00eb gjitha veprimtarit\u00eb e nj\u00eb entiteti trajtohen si veprimtari biznesi dhe t\u00eb gjitha t\u00eb ardhurat e nj\u00eb entiteti p\u00ebrb\u00ebjn\u00eb t\u00eb ardhura nga veprimtaria.<\/p>\n\n\n\n

2. Tatimi i paguesh\u00ebm mbi t\u00eb ardhurat e korporatave llogaritet duke aplikuar normat e tatimit mbi t\u00eb ardhurat e korporatave t\u00eb p\u00ebrcaktuara n\u00eb nenin 41 t\u00eb k\u00ebtij ligji p\u00ebr t\u00eb ardhurat e tatueshme t\u00eb entitetit dhe reduktohet me:<\/p>\n\n\n\n

a) kreditimin e tatimit t\u00eb huaj sipas nenit 42 t\u00eb k\u00ebtij ligji;<\/p>\n\n\n\n

b) tatimin e mbajtur n\u00eb burim sipas kreut V t\u00eb k\u00ebtij ligji;<\/p>\n\n\n\n

c) paradh\u00ebniet p\u00ebr tatimin mbi t\u00eb ardhurat e korporatave t\u00eb paguara gjat\u00eb vitit tatimor.<\/p>\n\n\n\n

3. N\u00ebse diferenca e llogaritur n\u00eb pik\u00ebn 2 t\u00eb k\u00ebtij neni \u00ebsht\u00eb negative, tatimpaguesi mund t\u00eb k\u00ebrkoj\u00eb tatimin e tep\u00ebrt dhe administrata tatimore do t’ia kthej\u00eb k\u00ebt\u00eb shum\u00eb tatimpaguesit jo m\u00eb von\u00eb se 60 dit\u00eb nga data e aplikimit. N\u00eb rast se tatimpaguesi nuk e k\u00ebrkon tatimin mbi t\u00eb ardhurat e korporatave t\u00eb paguar tep\u00ebr, ky tatim konsiderohet si nj\u00eb pages\u00eb paradh\u00ebnie p\u00ebr tatimin mbi t\u00eb ardhurat e korporatave t\u00eb vitit tatimor pasardh\u00ebs.<\/p>\n\n\n\n

Neni 41<\/p>\n\n\n\n

Norma tatimore<\/strong><\/p>\n\n\n\n

Norma e tatimit mbi t\u00eb ardhurat e korporatave \u00ebsht\u00eb 15%. P\u00ebrjashtimisht, norma tatimore p\u00ebr dividend\u00ebt \u00ebsht\u00eb 8%, pa zbritur asnj\u00eb kosto.<\/p><\/blockquote><\/figure>\n\n\n\n

Neni 42<\/p>\n\n\n\n

Kreditimi i tatimit t\u00eb huaj p\u00ebr tatimin mbi t\u00eb ardhurat nga korporatat<\/strong><\/p>\n\n\n\n

1. N\u00ebse gjat\u00eb nj\u00eb viti tatimor entiteti rezident realizon t\u00eb ardhura tatimore nga burime jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, tatimit p\u00ebr t\u2019u paguar nga ai entitet p\u00ebr k\u00ebto t\u00eb ardhura duhet t\u2019i zbritet shuma e tatimit t\u00eb paguar n\u00eb nj\u00eb vend t\u00eb huaj p\u00ebr k\u00ebto t\u00eb ardhura. Shuma e tatimit t\u00eb huaj t\u00eb paguar v\u00ebrtetohet me dokumentacionin specifik t\u00eb l\u00ebshuar p\u00ebr k\u00ebt\u00eb q\u00ebllim nga vendi i huaj ku jan\u00eb realizuar  t\u00eb ardhurat dhe sipas afateve dhe procedurave t\u00eb p\u00ebrcaktuara n\u00eb udh\u00ebzimin e ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n\n\n\n

2. Kreditimi i tatimit t\u00eb huaj t\u00eb paguar t\u00eb p\u00ebrshkruar n\u00eb pik\u00ebn 1 t\u00eb k\u00ebtij neni nuk mund t\u00eb kaloj\u00eb tatimin e paguesh\u00ebm mbi fitimin e tatuesh\u00ebm p\u00ebr t\u00eb ardhurat e korporatave nga burimi i huaj n\u00ebse k\u00ebto t\u00eb ardhura do t\u00eb ishin realizuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n

3. Kreditimi tatimor, si\u00e7 p\u00ebrcaktohet n\u00eb k\u00ebt\u00eb nen, llogaritet ve\u00e7mas p\u00ebr secilin vend t\u00eb huaj, i cili \u00ebsht\u00eb burim t\u00eb ardhurash ose fitimesh, n\u00ebse e ardhura \u00ebsht\u00eb realizuar nga burime t\u00eb huaja n\u00eb m\u00eb shum\u00eb se nj\u00eb vend.<\/p>\n\n\n\n

KREU IV<\/p>\n\n\n\n

DISPOZITA T\u00cb P\u00cbRGJITHSHME MBI P\u00cbRCAKTIMIN E FITIMIT<\/p>\n\n\n\n

Neni 43<\/p>\n\n\n\n

Fitimi i tatuesh\u00ebm<\/strong><\/p>\n\n\n\n

1. Fitimi i tatuesh\u00ebm p\u00ebrfshin \u00e7do t\u00eb ardhur t\u00eb realizuar nga nj\u00eb person, subjekt i k\u00ebtij kreu, gjat\u00eb vitit tatimor, duke zbritur shpenzimet e zbritshme.<\/p>\n\n\n\n

2. Fitimi i tatuesh\u00ebm dhe shpenzimet e zbritshme p\u00ebrcaktohen n\u00eb baz\u00eb t\u00eb pasqyrave financiare, t\u00eb cilat p\u00ebrgatiten n\u00eb p\u00ebrputhje me legjislacionin n\u00eb fuqi p\u00ebr kontabilitetin dhe pasqyrat financiare, me dispozitat e k\u00ebtij ligji, si dhe me aktet n\u00ebnligjore n\u00eb zbatim t\u00eb tij.<\/p>\n\n\n\n

Neni 44<\/p>\n\n\n\n

Parimi i tregut<\/strong><\/p>\n\n\n\n

1.Transaksionet nd\u00ebrmjet pal\u00ebve t\u00eb lidhura duhet t\u00eb jen\u00eb n\u00eb p\u00ebrputhje me parimin e tregut. Fitimet e tatueshme t\u00eb nj\u00eb personi q\u00eb merr pjes\u00eb n\u00eb nj\u00eb apo m\u00eb shum\u00eb transaksione t\u00eb kontrolluara konsiderohen n\u00eb p\u00ebrputhje me parimin e tregut n\u00ebse kushtet e k\u00ebtyre transaksioneve nuk jan\u00eb t\u00eb ndryshme nga kushtet q\u00eb do t\u00eb ishin aplikuar nd\u00ebrmjet pal\u00ebve t\u00eb pavarura n\u00eb transaksione t\u00eb krahasueshme, t\u00eb kryera n\u00eb rrethana t\u00eb krahasueshme.<\/p>\n\n\n\n

2. M\u00eb udh\u00ebzim t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat, miratohen rregullat dhe procedurat p\u00ebr zbatimin e k\u00ebtij neni.<\/p>\n\n\n\n

Neni 45<\/p>\n\n\n\n

Kontratat afatgjata<\/strong><\/p>\n\n\n\n

1. Nj\u00eb kontrat\u00eb afatgjat\u00eb \u00ebsht\u00eb nj\u00eb kontrat\u00eb, e cila \u00ebsht\u00eb n\u00eb p\u00ebrputhje me kushtet e m\u00ebposhtme:<\/p>\n\n\n\n

a) lidhet p\u00ebr q\u00ebllime t\u00eb prodhimit, instalimit, nd\u00ebrtimit ose kryerjes s\u00eb sh\u00ebrbimeve;<\/p>\n\n\n\n

b) afati i saj tejkalon ose pritet t\u00eb tejkaloj\u00eb 12 muaj.<\/p>\n\n\n\n

2. T\u00eb ardhurat, q\u00eb lidhen me nj\u00eb kontrat\u00eb afatgjat\u00eb, duhet t\u00eb njihen nga organet p\u00ebrgjegj\u00ebse tatimore p\u00ebr q\u00ebllim t\u00eb tatimit mbi t\u00eb ardhurat personale dhe t\u00eb tatimit mbi t\u00eb ardhurat e korporatave, me shum\u00ebn q\u00eb korrespondon me pjes\u00ebn e kontrat\u00ebs s\u00eb p\u00ebrfunduar n\u00eb vitin tatimor p\u00ebrkat\u00ebs. P\u00ebrqindja e p\u00ebrfundimit t\u00eb kontrat\u00ebs p\u00ebrcaktohet ose duke iu referuar raportit t\u00eb kostove t\u00eb atij viti me shpenzimet e p\u00ebrgjithshme t\u00eb vler\u00ebsuara ose duke iu referuar standardeve komb\u00ebtare dhe nd\u00ebrkomb\u00ebtare t\u00eb kontabilitetit.<\/p>\n\n\n\n

3. 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 kontabile q\u00eb p\u00ebrcaktohen sipas urdhrit t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n\n\n\n

Neni 46<\/p>\n\n\n\n

Rregullat e zbatueshme mbi riorganizimet e biznesit<\/strong><\/p>\n\n\n\n

1. Riorganizimet e biznesit p\u00ebrfshijn\u00eb bashkimet, ndarjet, ndarjet e pjesshme, shk\u00ebmbimin e aksioneve dhe transferimet e deg\u00ebve t\u00eb veprimtaris\u00eb.<\/p>\n\n\n\n

2. Nj\u00eb riorganizim biznesi nuk shkakton tatim t\u00eb fitimeve kapitale mbi aktivet e transferuara p\u00ebr t’i dh\u00ebn\u00eb efekt riorganizimit, p\u00ebrve\u00e7 ndonj\u00eb pagese n\u00eb para q\u00eb tejkalon pages\u00ebn e cil\u00ebsuar n\u00eb t\u00eb holla.<\/p>\n\n\n\n

3. P\u00ebr q\u00ebllime t\u00eb k\u00ebtij neni:<\/p>\n\n\n\n

a) \u201cBashkim me p\u00ebrthithje\u201d \u00ebsht\u00eb \u00e7do transferim nga nj\u00eb entitet i t\u00eb gjitha veprimtarive t\u00eb tij t\u00eb biznesit (personi transferues) n\u00eb nj\u00eb shoq\u00ebri (shoq\u00ebria p\u00ebrthith\u00ebse) n\u00eb shk\u00ebmbim t\u00eb emetimit apo transferimit t\u00eb aksioneve ose kuotave q\u00eb p\u00ebrfaq\u00ebsojn\u00eb kapitalin e shoq\u00ebris\u00eb p\u00ebrthith\u00ebse;<\/p>\n\n\n\n

b) \u201cTransferim i nj\u00eb dege t\u00eb veprimtaris\u00eb\u201d \u00ebsht\u00eb \u00e7do operacion n\u00ebp\u00ebrmjet t\u00eb cilit nj\u00eb shoq\u00ebri (shoq\u00ebria transferuese) transferon pa u shp\u00ebrb\u00ebr\u00eb nj\u00eb ose m\u00eb shum\u00eb deg\u00eb t\u00eb veprimtaris\u00eb t\u00eb saj n\u00eb nj\u00eb shoq\u00ebri tjet\u00ebr (shoq\u00ebria p\u00ebrthith\u00ebse), n\u00eb k\u00ebmbim t\u00eb emetimit ose transferimit t\u00eb aksioneve ose kuotave q\u00eb p\u00ebrfaq\u00ebsojn\u00eb kapitalin e shoq\u00ebris\u00eb p\u00ebrthith\u00ebse. Nj\u00eb \u201cdeg\u00eb e veprimtaris\u00eb\u201d n\u00ebnkupton t\u00eb gjitha aktivet e pasivet e nj\u00eb sektori t\u00eb nj\u00eb shoq\u00ebrie, t\u00eb cilat nga pik\u00ebpamja organizative p\u00ebrb\u00ebjn\u00eb nj\u00eb veprimtari t\u00eb pavarur ekonomike dhe p\u00ebrfshin, gjithashtu, transferimin e t\u00eb gjitha aktiveve e t\u00eb pasiveve t\u00eb nj\u00eb shoq\u00ebrie.<\/p>\n\n\n\n

c) \u201cShk\u00ebmbim i aksioneve ose kuotave\u201d \u00ebsht\u00eb \u00e7do operacion n\u00ebp\u00ebrmjet t\u00eb cilit nj\u00eb shoq\u00ebri (shoq\u00ebria bler\u00ebse) p\u00ebrfiton nj\u00eb pjes\u00ebmarrje n\u00eb kapitalin e nj\u00eb shoq\u00ebrie tjet\u00ebr (shoq\u00ebria e bler\u00eb), n\u00eb k\u00ebmbim t\u00eb emetimit ose t\u00eb transferimit tek aksionari ose ortaku i shoq\u00ebris\u00eb s\u00eb bler\u00eb, n\u00eb k\u00ebmbim p\u00ebr aksionet ose kuotat e tyre, t\u00eb aksioneve ose kuotave q\u00eb p\u00ebrfaq\u00ebsojn\u00eb kapitalin e shoq\u00ebris\u00eb s\u00eb bler\u00eb dhe, n\u00ebse zbatohet, nj\u00eb pages\u00eb e cil\u00ebsuar n\u00eb t\u00eb holla, duke pasur parasysh se shoq\u00ebria bler\u00ebse merr shumic\u00ebn e t\u00eb drejt\u00ebs s\u00eb vot\u00ebs n\u00eb shoq\u00ebrin\u00eb e bler\u00eb me k\u00ebt\u00eb operacion.<\/p>\n\n\n\n

\u00e7) \u201cShkrirje\/bashkim\u201d \u00ebsht\u00eb \u00e7do operacion p\u00ebrmes s\u00eb cilit:<\/p>\n\n\n\n

i. nj\u00eb ose m\u00eb shum\u00eb shoq\u00ebri (shoq\u00ebrit\u00eb transferuese), q\u00eb shp\u00ebrb\u00ebhen pa kaluar n\u00eb procesin e likuidimit, i transferojn\u00eb t\u00eb gjitha aktivet e pasivet e tyre n\u00eb nj\u00eb tjet\u00ebr shoq\u00ebri ekzistuese (shoq\u00ebria p\u00ebrthith\u00ebse), n\u00eb k\u00ebmbim t\u00eb emetimit ose t\u00eb transferimit tek aksionari ose ortaku t\u00eb aksioneve ose kuotave q\u00eb p\u00ebrfaq\u00ebsojn\u00eb kapitalin e shoq\u00ebris\u00eb p\u00ebrthith\u00ebse dhe, n\u00ebse zbatohet, nj\u00eb pages\u00eb t\u00eb cil\u00ebsuar n\u00eb t\u00eb holla; ose<\/p>\n\n\n\n

ii. dy apo m\u00eb shum\u00eb shoq\u00ebri (shoq\u00ebrit\u00eb transferuese), q\u00eb shp\u00ebrb\u00ebhen pa kaluar n\u00eb procesin e likuidimit, i transferojn\u00eb t\u00eb gjitha aktivet e pasivet e tyre te nj\u00eb shoq\u00ebri q\u00eb ata formojn\u00eb (shoq\u00ebria p\u00ebrthith\u00ebse), n\u00eb k\u00ebmbim t\u00eb emetimit ose t\u00eb transferimit tek aksionari ose ortaku t\u00eb aksioneve ose kuotave q\u00eb p\u00ebrfaq\u00ebsojn\u00eb kapitalin e shoq\u00ebris\u00eb p\u00ebrthith\u00ebse dhe, n\u00ebse zbatohet, nj\u00eb pages\u00eb t\u00eb cil\u00ebsuar n\u00eb t\u00eb holla; ose<\/p>\n\n\n\n

iii. nj\u00eb shoq\u00ebri (shoq\u00ebria transferuese), q\u00eb shp\u00ebrb\u00ebhet pa kaluar n\u00eb procesin e likuidimit, i transferon t\u00eb gjitha aktivet e pasivet e saj te shoq\u00ebria (shoq\u00ebria p\u00ebrthith\u00ebse) dhe mban t\u00eb gjitha aksionet ose kuotat q\u00eb p\u00ebrfaq\u00ebsojn\u00eb kapitalin e saj.<\/p>\n\n\n\n

d) \u201cNdarje\u201d \u00ebsht\u00eb \u00e7do operacion p\u00ebrmes t\u00eb cilit:<\/p>\n\n\n\n

i. nj\u00eb shoq\u00ebri (shoq\u00ebria transferuese), q\u00eb shp\u00ebrb\u00ebhet pa kaluar n\u00eb proces likuidimi, transferon t\u00eb gjitha aktivet e pasivet t\u00eb dy apo m\u00eb shum\u00eb shoq\u00ebri ekzistuese ose t\u00eb reja (shoq\u00ebri prit\u00ebse), n\u00eb k\u00ebmbim t\u00eb emetimit t\u00eb aksioneve ose kuotave proporcionale ose t\u00eb transferimit tek aksionari ose ortaku i saj t\u00eb aksioneve ose kuotave q\u00eb p\u00ebrfaq\u00ebsojn\u00eb kapitalin e shoq\u00ebris\u00eb prit\u00ebse dhe, n\u00ebse zbatohet, nj\u00eb pages\u00eb t\u00eb cil\u00ebsuar n\u00eb t\u00eb holla; ose<\/p>\n\n\n\n

ii. nj\u00eb shoq\u00ebri (shoq\u00ebria transferuese) transferon nj\u00eb ose m\u00eb shum\u00eb deg\u00eb t\u00eb veprimtaris\u00eb t\u00eb nj\u00eb shoq\u00ebri q\u00eb ajo formon (shoq\u00ebria prit\u00ebse), n\u00eb k\u00ebmbim p\u00ebr emetimin ose transferimin tek aksionari ose ortaku t\u00eb aksioneve ose kuotave q\u00eb p\u00ebrfaq\u00ebsojn\u00eb kapitalin e shoq\u00ebris\u00eb prit\u00ebse dhe, n\u00ebse zbatohet, nj\u00eb pages\u00eb t\u00eb cil\u00ebsuar n\u00eb t\u00eb holla.<\/p>\n\n\n\n

dh) \u201cPages\u00eb e cil\u00ebsuar n\u00eb t\u00eb holla\u201d \u00ebsht\u00eb pagesa n\u00eb t\u00eb holla q\u00eb b\u00ebhet nga nj\u00eb shoq\u00ebri p\u00ebrthith\u00ebse ose bler\u00ebse, p\u00ebrve\u00e7 emetimit ose transferimit t\u00eb aksioneve ose kuotave, q\u00eb nuk i tejkalojn\u00eb n\u00eb total 10% t\u00eb vler\u00ebs nominale t\u00eb aksioneve ose kuotave t\u00eb emetuara ose t\u00eb transferuara n\u00eb k\u00ebmbim.<\/p>\n\n\n\n

e) \u201cVler\u00eb p\u00ebr q\u00ebllime tatimore\u201d n\u00ebnkupton vler\u00ebn mbi baz\u00ebn e s\u00eb cil\u00ebs \u00e7do fitim ose humbje do t\u00eb ishte llogaritur p\u00ebr q\u00ebllime t\u00eb tatimit mbi t\u00eb ardhurat, fitimet ose fitimet kapitale t\u00eb shoq\u00ebris\u00eb transferuese n\u00ebse k\u00ebto aktive ose detyrime do t\u00eb ishin shitur n\u00eb momentin e riorganizimit, por n\u00eb m\u00ebnyr\u00eb t\u00eb pavarur prej tij.<\/p>\n\n\n\n

4. Shoq\u00ebria q\u00eb merr aktive gjat\u00eb riorganizimit t\u00eb biznesit:<\/p>\n\n\n\n

a) vler\u00ebson aktivet dhe detyrimet e marra me vler\u00ebn e tyre kontab\u00ebl n\u00eb shoq\u00ebrin\u00eb transferuese n\u00eb momentin e riorganizimit;<\/p>\n\n\n\n

b) zhvler\u00ebson aktivet e biznesit sipas rregullave q\u00eb do t\u00eb zbatoheshin p\u00ebr shoq\u00ebrin\u00eb transferuese sikur t\u00eb mos kishte ndodhur riorganizimi;<\/p>\n\n\n\n

c) mbart rezervat dhe provigjionet e krijuara nga shoq\u00ebria transferuese, n\u00eb var\u00ebsi t\u00eb kushteve q\u00eb do t\u00eb zbatoheshin p\u00ebr shoq\u00ebrin\u00eb transferuese sikur t\u00eb mos kishte ndodhur riorganizimi. Shoq\u00ebria marr\u00ebse merr p\u00ebrsip\u00ebr t\u00eb drejtat dhe detyrimet e shoq\u00ebris\u00eb transferuese n\u00eb lidhje me rezervat dhe provigjionet e tilla.<\/p>\n\n\n\n

5. N\u00eb rastin e transferimit t\u00eb nj\u00eb dege veprimtarie, shoq\u00ebria transferuese p\u00ebrjashtohet nga tatimi p\u00ebr fitimet kapitale t\u00eb realizuara p\u00ebr shkak t\u00eb riorganizimit, p\u00ebrve\u00e7 \u00e7do pagese n\u00eb para q\u00eb tejkalon pages\u00ebn e cil\u00ebsuar n\u00eb t\u00eb holla. Shoq\u00ebria transferuese u atribuon titujve t\u00eb marr\u00eb nga riorganizimi i biznesit vler\u00ebn e tyre t\u00eb tregut n\u00eb momentin e riorganizimit. N\u00ebse shoq\u00ebria transferuese shet letrat me vler\u00eb t\u00eb marra brenda tre vjet\u00ebve nga riorganizimi i biznesit, kostoja e blerjes p\u00ebr llogaritjen e fitimeve kapitale do t\u00eb jet\u00eb m\u00eb e ul\u00ebt se:<\/p>\n\n\n\n

a) vlera e tregut t\u00eb letrave me vler\u00eb n\u00eb momentin e riorganizimit; dhe<\/p>\n\n\n\n

b) vlerat kontab\u00ebl kumulative t\u00eb aktiveve dhe detyrimeve t\u00eb transferuara p\u00ebr shkak t\u00eb riorganizimit, ashtu si\u00e7 ishin n\u00eb shoq\u00ebrin\u00eb transferuese p\u00ebrpara riorganizimit.<\/p>\n\n\n\n

6. N\u00eb rastin e bashkimit, ndarjes ose shk\u00ebmbimit t\u00eb aksioneve, aksionari ose ortaku i shoq\u00ebris\u00eb transferuese:<\/p>\n\n\n\n

a) nuk i n\u00ebnshtrohet tatimit n\u00eb lidhje me ndonj\u00eb fitim kapital t\u00eb realizuar p\u00ebr shkak t\u00eb riorganizimit, me p\u00ebrjashtim t\u00eb \u00e7do pagese n\u00eb para q\u00eb tejkalon pages\u00ebn e cil\u00ebsuar n\u00eb t\u00eb holla;<\/p>\n\n\n\n

b) aksionar\u00ebt ose ortak\u00ebt nuk u atribuojn\u00eb titujve q\u00eb marrin n\u00eb k\u00ebmbim nj\u00eb vler\u00eb p\u00ebr q\u00ebllime tatimore m\u00eb t\u00eb madhe se vlera e titujve q\u00eb ata mbanin menj\u00ebher\u00eb p\u00ebrpara riorganizimit.<\/p>\n\n\n\n

7. Ky nen zbatohet vet\u00ebm p\u00ebr transferimin e nj\u00eb dege ose deg\u00ebsh aktiviteti q\u00eb ndodhen n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, n\u00ebse shoq\u00ebria ose personi transferues dhe shoq\u00ebria marr\u00ebse jan\u00eb t\u00eb dy rezident\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n

Neni 47<\/p>\n\n\n\n

Tatimi i llogaritur p\u00ebr transferimin e aktiveve t\u00eb biznesit<\/strong><\/p>\n\n\n\n

1. Transferimi i aktiveve t\u00eb biznesit konsiderohet i tatuesh\u00ebm n\u00eb rastet e m\u00ebposhtme:<\/p>\n\n\n\n

a) 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;<\/p>\n\n\n\n

b) 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.<\/p>\n\n\n\n

2. Baza e tatueshme q\u00eb do t’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.<\/p>\n\n\n\n

3. Kur transferimi i aktiveve t\u00eb biznesit ose i rezidenc\u00ebs tatimore b\u00ebhet n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, Republika e Shqip\u00ebris\u00eb pranon vler\u00ebn e tregut n\u00eb hyrje si vler\u00ebn fillestare t\u00eb aktiveve t\u00eb biznesit p\u00ebr q\u00ebllime tatimore.<\/p>\n\n\n\n

4. P\u00ebr q\u00ebllime t\u00eb pikave 1 deri n\u00eb 3 t\u00eb k\u00ebtij neni, termi \u201cvler\u00eb tregu\u201d \u00ebsht\u00eb shuma me t\u00eb cil\u00ebn mund t\u00eb shk\u00ebmbehet nj\u00eb aktiv biznesi ose mund t\u00eb vendosen me vullnet detyrimet e nd\u00ebrsjella midis bler\u00ebsve dhe shit\u00ebsve t\u00eb palidhur n\u00eb nj\u00eb transaksion t\u00eb drejtp\u00ebrdrejt\u00eb.<\/p>\n\n\n\n

Neni 48<\/p>\n\n\n\n

Shpenzimet e zbritshme<\/strong><\/p>\n\n\n\n

Shpenzimet e zbritshme jan\u00eb t\u00eb gjitha shpenzimet e kryera nga nj\u00eb person q\u00eb i n\u00ebnshtrohet k\u00ebtij ligji gjat\u00eb vitit tatimor, n\u00eb mas\u00ebn q\u00eb k\u00ebto shpenzime p\u00ebr blerje mallrash apo sh\u00ebrbimesh kryhen realisht p\u00ebr q\u00ebllim t\u00eb realizimit t\u00eb fitimit dhe n\u00eb interes t\u00eb biznesit, q\u00eb jan\u00eb t\u00eb dokumentuara nga tatimpaguesi dhe q\u00eb nuk jan\u00eb objekt i ndonj\u00eb kufizimi t\u00eb p\u00ebrcaktuar me k\u00ebt\u00eb ligj. Ministri p\u00ebrgjegj\u00ebs p\u00ebr financat p\u00ebrcakton me udh\u00ebzim m\u00ebnyr\u00ebn e zbatimit t\u00eb k\u00ebtij neni.<\/p>\n\n\n\n

Neni 49<\/p>\n\n\n\n

Shpenzime t\u00eb zbritshme p\u00ebr tok\u00ebn q\u00eb shk\u00ebmbehet p\u00ebr nd\u00ebrtim<\/strong><\/p>\n\n\n\n

N\u00eb p\u00ebrcaktimin e fitimit t\u00eb tatuesh\u00ebm t\u00eb sip\u00ebrmarrjeve 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, 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 miratohen me vendim t\u00eb K\u00ebshillit t\u00eb Ministrave.<\/p>\n\n\n\n

Neni 50<\/p>\n\n\n\n

Shpenzimet jo t\u00eb zbritshme dhe kufizimi i zbritjes<\/strong><\/p>\n\n\n\n

1. Shpenzimet e m\u00ebposhtme nuk jan\u00eb t\u00eb zbritshme:<\/p>\n\n\n\n

a) kostot e blerjes dhe p\u00ebrmir\u00ebsimit t\u00eb tok\u00ebs dhe shesheve t\u00eb nd\u00ebrtimit;<\/p>\n\n\n\n

b) kostoja e blerjes, p\u00ebrmir\u00ebsimit, rinovimit dhe rikonstruksionit t\u00eb aktiveve t\u00eb amortizueshme;<\/p>\n\n\n\n

c) shpenzimet e amortizimit sipas rregullave t\u00eb kontabilitetit dhe nenit 51 t\u00eb k\u00ebtij ligji;<\/p>\n\n\n\n

\u00e7) zmadhimi  i kapitalit themeltar t\u00eb shoq\u00ebris\u00eb ose t\u00eb kapitalit kontribues n\u00eb nj\u00eb partneritet;<\/p>\n\n\n\n

d) dividend\u00ebt p\u00ebr aksionar\u00ebt ose ortak\u00ebt, si dhe dividend\u00ebt e entiteteve t\u00eb tjera q\u00eb i n\u00ebnshtrohen k\u00ebtij ligji;<\/p>\n\n\n\n

dh) interesat e paguara  q\u00eb tejkalojn\u00eb norm\u00ebn mesatare vjetore t\u00eb interesit 12-mujor t\u00eb kredis\u00eb t\u00eb vendosur nga bankat tregtare, si\u00e7 publikohet  zyrtarisht nga Banka e Shqip\u00ebris\u00eb, p\u00ebrjashtuar interesat e kredive t\u00eb dh\u00ebna nga institucionet e mikrokredis\u00eb;<\/p>\n\n\n\n

e) gjobat dhe d\u00ebnimet q\u00eb i paguhen  nj\u00eb autoriteti publik p\u00ebr shkelje t\u00eb legjislacionit;<\/p>\n\n\n\n

\u00eb) shpenzimet p\u00ebr krijimin ose rritjen e provigjioneve, rezervave apo fondeve t\u00eb tjera speciale, p\u00ebrve\u00e7 kur kjo \u00ebsht\u00eb e p\u00ebrcaktuar ndryshe me k\u00ebt\u00eb ligj;<\/p>\n\n\n\n

f) tatimi mbi fitimin korporativ, TVSH-ja e kreditueshme, si dhe akciza e paguar  nga subjektet q\u00eb administrojn\u00eb mallra  akcize;<\/p>\n\n\n\n

g) shpenzimet e p\u00ebrfaq\u00ebsimit dhe shpenzimet p\u00ebr pritje-p\u00ebrcjellje q\u00eb tejkalojn\u00eb 0,3 p\u00ebr qind t\u00eb t\u00eb ardhurave vjetore. P\u00ebr tatimpaguesit eksportues, p\u00ebrjashtuar prodhuesit me material porosit\u00ebsi, t\u00eb cil\u00ebt n\u00eb 3 vjet\u00ebt e fundit kan\u00eb realizuar mbi 70 p\u00ebr qind t\u00eb t\u00eb ardhurave nga eksporti, shpenzimet e dokumentuara, t\u00eb kryera p\u00ebr pjes\u00ebmarrje, prezantim n\u00eb panaire apo ekspozita jasht\u00eb vendit, njihen si shpenzime t\u00eb zbritshme deri n\u00eb mas\u00ebn 3 p\u00ebr qind t\u00eb t\u00eb ardhurave vjetore.<\/p>\n\n\n\n

gj) shpenzimet e kryera si konsum personal nga aksioner\u00ebt, ortak\u00ebt, administrator\u00ebt dhe familjar\u00ebt e tyre;<\/p>\n\n\n\n

h) shpenzimet t\u00eb cilat tejkalojn\u00eb kufijt\u00eb e p\u00ebrcaktuar me ligj apo me akte n\u00ebnligjore n\u00eb fuqi;<\/p>\n\n\n\n

i) dhuratat dhe donacionet;<\/p>\n\n\n\n

j) shpenzimet p\u00ebr sh\u00ebrbime teknike, konsulence dhe t\u00eb menaxhimit t\u00eb faturuara nga jorezident\u00eb, n\u00eb qoft\u00eb se nuk paguhen nga tatimpaguesi  brenda periudh\u00ebs s\u00eb dor\u00ebzimit t\u00eb deklarat\u00ebs  tatimore. 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;<\/p>\n\n\n\n

k) 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 ose institucioneve t\u00eb paras\u00eb elektronike t\u00eb licencuara nga Banka e Shqip\u00ebris\u00eb;<\/p>\n\n\n\n

l) shumat e paguara me para n\u00eb dor\u00eb n\u00eb tejkalim t\u00eb kufijve t\u00eb p\u00ebrcaktuar nga dispozitat e ligjit p\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb; <\/p>\n\n\n\n

ll) 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;<\/p>\n\n\n\n

m) bursat q\u00eb jepen p\u00ebr nx\u00ebn\u00ebsit dhe student\u00ebt e institucionit arsimor publik dhe privat ndryshe nga ato t\u00eb p\u00ebrcaktuara nga K\u00ebshilli i Ministrave;<\/p>\n\n\n\n

n) 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 pik\u00ebs 5 t\u00eb nenit 20 t\u00eb k\u00ebtij ligji;  <\/p>\n\n\n\n

nj) shpenzimet e lidhura me t\u00eb ardhurat, t\u00eb cilat nuk jan\u00eb p\u00ebrfshir\u00eb n\u00eb fitimin e tatuesh\u00ebm n\u00eb baz\u00eb t\u00eb k\u00ebtij ligji;<\/p>\n\n\n\n

o) mitdh\u00ebniet dhe ryshfetet;<\/p>\n\n\n\n

p) shumat e sponsorizuara:<\/p>\n\n\n\n

i. q\u00eb tejkalojn\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;<\/p>\n\n\n\n

ii. q\u00eb tejkalojn\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 organizatave 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 sipas procedurave t\u00eb parashikuara n\u00eb udh\u00ebzimin e ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat. Kjo dispozit\u00eb zbatohet vet\u00ebm p\u00ebr entitetet sponsorizuese, t\u00eb cilat realizojn\u00eb fitim vjetor t\u00eb tatuesh\u00ebm mbi 100 milion\u00eb lek\u00eb,<\/p>\n\n\n\n

iii. q\u00eb tejkalojn\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 n\u00ebnndarjet \u201ci\u201d dhe \u201cii\u201d t\u00eb k\u00ebsaj shkronje;  <\/p>\n\n\n\n

q) 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;<\/p>\n\n\n\n

r) \u00e7do shpenzim i pretenduar, masa e t\u00eb cilit nuk v\u00ebrtetohet me dokumente nga tatimpaguesi apo q\u00eb nuk p\u00ebrfaq\u00ebson nj\u00eb transaksion real.<\/p>\n\n\n\n

2. Ministri p\u00ebrgjegj\u00ebs p\u00ebr financat p\u00ebrcakton me udh\u00ebzim m\u00ebnyr\u00ebn e zbatimit t\u00eb k\u00ebtij neni.<\/p>\n\n\n\n

Neni 51<\/p>\n\n\n\n

Amortizimi<\/strong><\/p>\n\n\n\n

1. P\u00ebr p\u00ebrcaktimin e fitimit t\u00eb tatuesh\u00ebm, amortizimi p\u00ebr aktivet fikse t\u00eb biznesit llogaritet dhe zbritet nga:<\/p>\n\n\n\n

a) pronari i aktiveve t\u00eb biznesit, me p\u00ebrjashtim t\u00eb rasteve t\u00eb p\u00ebrcaktuara n\u00eb shkronj\u00ebn \u201cb\u201d t\u00eb k\u00ebsaj pike;<\/p>\n\n\n\n

b) personi q\u00eb mbart riskun p\u00ebr humbjen apo d\u00ebmtimin e aktiveve, n\u00eb rastet e aktiveve t\u00eb dh\u00ebna me qira, uzufruktit apo ndonj\u00eb forme tjet\u00ebr t\u00eb parashikuar me dispozita ligjore.   <\/p>\n\n\n\n

2. Aktivet financiare dhe aktivet fikse t\u00eb trup\u00ebzuara, q\u00eb nuk jan\u00eb subjekt i konsumimit dhe vjetrimit, t\u00eb tilla si: toka, trualli, veprat e artit, sendet antike, bizhuterit\u00eb, metalet dhe gur\u00ebt e \u00e7muar, nuk amortizohen. <\/p>\n\n\n\n

3. Kostot, q\u00eb lidhen me blerjet, nd\u00ebrtimin ose p\u00ebrmir\u00ebsimin e aktiveve fikse q\u00eb nuk jan\u00eb subjekt i amortizimit, jan\u00eb t\u00eb zbritshme n\u00eb vitin tatimor n\u00eb t\u00eb cil\u00ebn aktivet fikse jan\u00eb tjet\u00ebrsuar, me kusht q\u00eb t\u00eb ardhurat nga tjet\u00ebrsimi jan\u00eb t\u00eb p\u00ebrfshira n\u00eb fitimin e tatuesh\u00ebm.   <\/p>\n\n\n\n

4. Amortizimi n\u00eb vitin e blerjes apo t\u00eb futjes n\u00eb p\u00ebrdorim t\u00eb aktivit dhe n\u00eb vitin e nxjerrjes jasht\u00eb p\u00ebrdorimit p\u00ebrllogaritet n\u00eb p\u00ebrpjes\u00ebtim me periudh\u00ebn e p\u00ebrdorimit gjat\u00eb atij viti.<\/p>\n\n\n\n

5. Amortizimi i kostove t\u00eb blerjes ose nd\u00ebrtimit, si dhe kostot e p\u00ebrmir\u00ebsimit, rinovimit dhe rikonstruksionit t\u00eb nd\u00ebrtesave, instalimeve dhe nd\u00ebrtimeve, q\u00eb sh\u00ebrbejn\u00eb p\u00ebr nj\u00eb periudh\u00eb prej m\u00eb shum\u00eb se 15 vjet\u00ebsh, llogaritet n\u00eb m\u00ebnyr\u00eb individuale p\u00ebr \u00e7do aktiv me norm\u00ebn e amortizimit 5% t\u00eb k\u00ebtyre kostove p\u00ebr vitin tatimor.     <\/p>\n\n\n\n

6. Amortizimi i kostove t\u00eb aktiveve jo t\u00eb trup\u00ebzuara llogaritet n\u00eb m\u00ebnyr\u00eb individuale sipas metod\u00ebs lineare p\u00ebr secilin aktiv n\u00eb mas\u00ebn 15% t\u00eb k\u00ebtyre kostove p\u00ebr vitin tatimor.            <\/p>\n\n\n\n

7. Amortizimi p\u00ebr kategorit\u00eb e m\u00ebposhtme t\u00eb aktiveve llogaritet n\u00eb m\u00ebnyr\u00eb individuale sipas metod\u00ebs lineare me p\u00ebrqindje si m\u00eb posht\u00eb:<\/p>\n\n\n\n

a) kompjuterat, sistemet e informacionit, produktet e programeve kompjuterike (software<\/em>) dhe pajisjet e ruajtjes s\u00eb t\u00eb dh\u00ebnave me 25%;<\/p>\n\n\n\n

b) t\u00eb gjitha aktivet e tjera t\u00eb veprimtarive t\u00eb biznesit me 20%.<\/p>\n\n\n\n

8. N\u00eb \u00e7do kategori t\u00eb p\u00ebrshkruar n\u00eb pik\u00ebn 7, p\u00ebrqindja e amortizimit, e specifikuar n\u00eb k\u00ebt\u00eb nen, zbatohet mbi baz\u00ebn e amortizimit t\u00eb kategoris\u00eb p\u00ebrkat\u00ebse.             <\/p>\n\n\n\n

9. Kur nj\u00eb aktiv, si\u00e7 \u00ebsht\u00eb p\u00ebrmendur n\u00eb pikat 5, 6 dhe 7, 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, nd\u00ebrkoh\u00eb 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.        <\/p>\n\n\n\n

10. Baza e amortizimit \u00ebsht\u00eb e barabart\u00eb me koston e blerjes ose krijimit t\u00eb aktivit, duke  shtuar koston e rikonstruksionit t\u00eb aktiveve t\u00eb kategoris\u00eb p\u00ebrkat\u00ebse gjat\u00eb vitit tatimor.<\/p>\n\n\n\n

11. Baza e amortizimit p\u00ebr autoveturat 1+4 t\u00eb personelit nuk mund t\u00eb jet\u00eb m\u00eb e lart\u00eb se 50% e kostove t\u00eb blerjes dhe rikonstruksionit, p\u00ebrfshir\u00eb TVSH-n\u00eb. Kostoja e plot\u00eb e autovetur\u00ebs 1+4, e cila amortizohet 50%, nuk mund t\u00eb jet\u00eb m\u00eb e lart\u00eb se 10 000 000 lek\u00eb. <\/p>\n\n\n\n

12. N\u00eb rastin kur baza e amortizimit \u00ebsht\u00eb nj\u00eb shum\u00eb negative, kjo shum\u00eb i shtohet fitimit t\u00eb tatuesh\u00ebm dhe baza e amortizimit do t\u00eb konsiderohet e barabart\u00eb me zero.<\/p>\n\n\n\n

13. N\u00eb rastin kur baza e amortizimit nuk kalon 10 000 lek\u00eb, e gjith\u00eb baza e amortizimit do t\u00eb konsiderohet nj\u00eb shpenzim i zbritsh\u00ebm.        <\/p>\n\n\n\n

14. N\u00eb rastet e rivler\u00ebsimit t\u00eb aktiveve t\u00eb biznesit, amortizimi nuk do t\u00eb lejohet p\u00ebr shum\u00ebn e rivler\u00ebsuar.<\/p>\n\n\n\n

Neni 52<\/p>\n\n\n\n

Vler\u00ebsimi i inventarit<\/strong><\/p>\n\n\n\n

1. Tatimpaguesi duhet vazhdimisht t\u00eb p\u00ebrdor\u00eb metod\u00ebn e nj\u00ebjt\u00eb kontab\u00ebl p\u00ebr vler\u00ebsimin e inventarit, p\u00ebrfshir\u00eb edhe inventarin n\u00eb proces. Metoda kontab\u00ebl nuk mund t\u00eb ndryshohet m\u00eb shum\u00eb se nj\u00eb her\u00eb n\u00eb pes\u00eb vite tatimore.<\/p>\n\n\n\n

2. Zhvler\u00ebsimi dhe rivler\u00ebsimi i inventarit, pas njohjes fillestare, sipas p\u00ebrcaktimeve t\u00eb ligjit p\u00ebr kontabilitetin dhe pasqyrat financiare, 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.<\/p>\n\n\n\n

3. Inventari i im\u00ebt amortizohet n\u00eb mas\u00ebn 50% n\u00eb vitin e blerjes s\u00eb tij dhe n\u00eb mas\u00ebn 50% n\u00eb vitin pasardh\u00ebs.<\/p>\n\n\n\n

Neni 53<\/p>\n\n\n\n

Zbritjet e borxhit t\u00eb keq<\/strong><\/p>\n\n\n\n

1. Zbritja lejohet p\u00ebr nj\u00eb pjes\u00eb t\u00eb vler\u00ebs nominale t\u00eb \u00e7do ark\u00ebtimi nga nj\u00eb pal\u00eb e palidhur,  q\u00eb ishte p\u00ebrllogaritur si e ardhur, e cila mbetet e papaguar dhe p\u00ebr t\u00eb cil\u00ebn tatimpaguesi beson se borxhi nuk do t\u00eb jet\u00eb t\u00ebr\u00ebsisht ose pjes\u00ebrisht i likuiduar dhe tatimpaguesi ka nd\u00ebrmarr\u00eb hapat e nevojsh\u00ebm p\u00ebr mbledhjen e  borxhit t\u00eb keq, t\u00eb p\u00ebrcaktuar n\u00eb udh\u00ebzimin e ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat si m\u00eb posht\u00eb:<\/p>\n\n\n\n

a) deri n\u00eb 20% t\u00eb borxhit t\u00eb keq, kur n\u00eb fund t\u00eb vitit tatimor borxhi i keq \u00ebsht\u00eb i papaguesh\u00ebm p\u00ebr m\u00eb shum\u00eb se 6 muaj;<\/p>\n\n\n\n

b) deri n\u00eb 40% t\u00eb borxhit t\u00eb keq, kur n\u00eb fund t\u00eb vitit tatimor borxhi i keq \u00ebsht\u00eb i papaguesh\u00ebm p\u00ebr m\u00eb shum\u00eb se 12 muaj;<\/p>\n\n\n\n

c) deri n\u00eb 60% t\u00eb borxhit t\u00eb keq, kur n\u00eb fund t\u00eb vitit tatimor borxhi i keq \u00ebsht\u00eb i papaguesh\u00ebm p\u00ebr m\u00eb shum\u00eb se 24 muaj;<\/p>\n\n\n\n

\u00e7) deri n\u00eb 85% t\u00eb borxhit t\u00eb keq, kur n\u00eb fund t\u00eb vitit tatimor borxhi i keq \u00ebsht\u00eb i papaguesh\u00ebm p\u00ebr m\u00eb shum\u00eb se 36 muaj.<\/p>\n\n\n\n

2. Zbritja e plot\u00eb e borxhit t\u00eb keq lejohet n\u00ebse kushtet e m\u00ebposhtme p\u00ebrmbushen n\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb:<\/p>\n\n\n\n

a) borxhi i keq, i p\u00ebrfshir\u00eb m\u00eb par\u00eb n\u00eb t\u00eb ardhurat, hiqet nga librat kontab\u00ebl t\u00eb tatimpaguesit, dhe <\/p>\n\n\n\n

b) tatimpaguesi ka nd\u00ebrmarr\u00eb t\u00eb gjith\u00eb hapat e mundsh\u00ebm ligjor\u00eb p\u00ebr mbledhjen e  borxhit t\u00eb keq.<\/p>\n\n\n\n

3. Kur nj\u00eb zbritje e nj\u00eb borxhi t\u00eb keq \u00ebsht\u00eb aplikuar m\u00eb par\u00eb n\u00eb nj\u00eb pretendim q\u00eb \u00ebsht\u00eb r\u00ebn\u00eb dakord ose jo, shuma e rifituar duhet t\u2019i shtohet fitimit t\u00eb tatuesh\u00ebm n\u00eb vitin e rikuperimit t\u00eb shum\u00ebs, p\u00ebrve\u00e7 rasteve kur mund t\u00eb jet\u00eb transferuar n\u00eb nj\u00eb proces riorganizimi t\u00eb biznesit.<\/p>\n\n\n\n

4. Ky nen nuk zbatohet p\u00ebr institucionet financiare (p\u00ebrfshir\u00eb shoq\u00ebrit\u00eb e sigurimit).<\/p>\n\n\n\n

Neni 54<\/p>\n\n\n\n

Mbartja e humbjeve<\/strong><\/p>\n\n\n\n

1. N\u00ebse fitimi i tatuesh\u00ebm rezulton n\u00eb humbje n\u00eb nj\u00eb vit tatimor, nj\u00eb humbje e till\u00eb mund t\u00eb kompensohet me fitimet e tatueshme n\u00eb pes\u00eb vjet\u00ebt e ardhsh\u00ebm tatimor\u00eb, sipas parimit \u201chumbja e par\u00eb m\u00eb par\u00eb se humbja e fundit\u201d.<\/p>\n\n\n\n

2. Dispozitat e pik\u00ebs 1 t\u00eb k\u00ebtij neni nuk zbatohen p\u00ebr humbjet e p\u00ebsuara n\u00eb vitin tatimor dhe vitet e m\u00ebparshme n\u00ebse ndodh nj\u00eb ndryshim n\u00eb pron\u00ebsi q\u00eb tejkalon 50% t\u00eb aksioneve, kuotave ose t\u00eb drejtave t\u00eb vot\u00ebs, me kusht q\u00eb kjo t\u00eb shoq\u00ebrohet me nj\u00eb ndryshim t\u00eb aktivitetit. Ministri p\u00ebrgjegj\u00ebs p\u00ebr financat p\u00ebrcakton me udh\u00ebzim zbatimin e k\u00ebtij neni.<\/p>\n\n\n\n

Neni 55<\/p>\n\n\n\n

Tatimi i ndryshimit t\u00eb pron\u00ebsis\u00eb p\u00ebr sektor\u00eb t\u00eb ve\u00e7ant\u00eb<\/strong><\/p>\n\n\n\n

1. Ky nen zbatohet p\u00ebr entitetet q\u00eb:<\/p>\n\n\n\n

a) zot\u00ebrojn\u00eb t\u00eb drejta p\u00ebr shfryt\u00ebzimin e pasurive minerale, t\u00eb drejta p\u00ebr shfryt\u00ebzimin e pasurive hidrokarbure ose t\u00eb drejta t\u00eb tjera p\u00ebr shfryt\u00ebzimin e burimeve natyrore tok\u00ebsore dhe ujore, p\u00ebrfshir\u00eb detin n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, si dhe informacionit q\u00eb u p\u00ebrket k\u00ebtyre t\u00eb drejtave, t\u00eb cilat p\u00ebr q\u00ebllime t\u00eb k\u00ebtij ligji trajtohen si pasuri e paluajtshme;<\/p>\n\n\n\n

b) ushtrojn\u00eb veprimtari n\u00eb fush\u00ebn e telekomunikacioneve;<\/p>\n\n\n\n

c) ushtrojn\u00eb veprimtari si institucione financiare.<\/p>\n\n\n\n

2. N\u00ebse gjat\u00eb nj\u00eb periudhe tatimore pron\u00ebsia direkte dhe\/ose indirekte e kapitalit aksionar, kuotave ose e t\u00eb drejtave t\u00eb votimit t\u00eb nj\u00eb entiteti t\u00eb p\u00ebrcaktuar n\u00eb pik\u00ebn 1 t\u00eb k\u00ebtij neni, ndryshon me m\u00eb shum\u00eb se 20% n\u00eb vler\u00eb ose num\u00ebr aksionesh apo kuotash, entiteti trajtohet si t\u00eb jet\u00eb duke shitur nj\u00eb pjes\u00eb proporcionale t\u00eb t\u00eb gjitha pasurive t\u00eb tij menj\u00ebher\u00eb p\u00ebrpara ndryshimit. Entiteti trajtohet si:<\/p>\n\n\n\n

a) p\u00ebrfitues i t\u00eb ardhurave nga shitja, e barabart\u00eb kjo me pjes\u00ebn proporcionale t\u00eb vler\u00ebs s\u00eb tregut t\u00eb aktivit n\u00eb at\u00eb koh\u00eb; dhe<\/p>\n\n\n\n

b) ribler\u00ebs i aktivit p\u00ebr t\u00eb nj\u00ebjt\u00ebn vler\u00eb.<\/p>\n\n\n\n

Kjo pik\u00eb aplikohet n\u00eb rastet kur entiteti p\u00ebr tre vjet\u00ebt paraardh\u00ebs ka realizuar nj\u00eb mesatare qarkullimi prej 500 000 000 (pes\u00ebqind milion\u00eb) lek\u00ebsh.<\/p>\n\n\n\n

3. Kur nj\u00eb entitet \u00ebsht\u00eb subjekt i tatimit mbi t\u00eb ardhurat e korporat\u00ebs, sipas k\u00ebtij ligji, bazuar n\u00eb pik\u00ebn 2 t\u00eb k\u00ebtij neni, \u00e7do ndryshim pron\u00ebsie i aksioneve ose interesave t\u00eb ngjash\u00ebm q\u00eb shkaktuan ndryshimin, \u00ebsht\u00eb i p\u00ebrjashtuar nga tatimi mbi t\u00eb ardhurat.<\/p>\n\n\n\n

4. Nj\u00eb entitet, i cili \u00ebsht\u00eb subjekt i nj\u00eb ndryshimi t\u00eb p\u00ebrcaktuar n\u00eb pik\u00ebn 2 t\u00eb k\u00ebtij neni, njofton autoritetet tatimore me detajet e ndryshimit brenda 45 dit\u00ebve nga koha kur ka ndodhur ndryshimi.<\/p>\n\n\n\n

5. Entiteti njofton administrat\u00ebn tatimore p\u00ebr nj\u00eb ndryshim pron\u00ebsie t\u00eb drejtp\u00ebrdrejt\u00eb ose t\u00eb t\u00ebrthort\u00eb prej 10% ose m\u00eb shum\u00eb t\u00eb kapitalit t\u00eb saj ose t\u00eb t\u00eb drejtave t\u00eb vot\u00ebs. Ndryshimi i pron\u00ebsis\u00eb duhet t\u00eb jet\u00eb objekt i n\u00ebnndarjes \u201cii\u201d t\u00eb shkronj\u00ebs \u201ce\u201d t\u00eb nenit 4 t\u00eb k\u00ebtij ligji. Njoftimi duhet t\u00eb kryhet brenda 45 dit\u00ebve nga ndryshimi i pron\u00ebsis\u00eb. Kjo dispozit\u00eb nuk zbatohet n\u00eb rastet kur zbatohet pika 4 e k\u00ebtij neni.<\/p>\n\n\n\n

6. N\u00eb rast t\u00eb mosnjoftimit t\u00eb autoriteteve tatimore, entiteti d\u00ebnohet sipas penaliteteve t\u00eb p\u00ebrcaktuara n\u00eb ligjin n\u00eb fuqi p\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n

7. Parashikimet e k\u00ebtij neni zbatohen n\u00eb \u00e7do rast, p\u00ebrve\u00e7 kur ndryshimi i pron\u00ebsis\u00eb n\u00eb kapitalin aksionar, kuotat ose t\u00eb drejtat e votimit t\u00eb nj\u00eb entiteti, u n\u00ebnshtrohet dispozitave t\u00eb marr\u00ebveshjeve t\u00eb ratifikuara p\u00ebr shmangien e tatimit t\u00eb dyfisht\u00eb n\u00eb fuqi.<\/p>\n\n\n\n

KREU  V<\/p>\n\n\n\n

DISPOZITA T\u00cb P\u00cbRGJITHSHME T\u00cb MBAJTJES S\u00cb TATIMIT N\u00cb BURIM<\/p>\n\n\n\n

Neni 56<\/p>\n\n\n\n

Agjenti i mbajtjes s\u00eb tatimit n\u00eb burim<\/strong><\/p>\n\n\n\n

1. \u00c7do agjent i mbajtjes s\u00eb tatimit n\u00eb burim \u00ebsht\u00eb i detyruar:<\/p>\n\n\n\n

a) t\u00eb mbaj\u00eb tatimin kur paguan ndonj\u00eb t\u00eb ardhur dhe ndonj\u00eb pages\u00eb q\u00eb \u00ebsht\u00eb subjekt i nenit 58 t\u00eb k\u00ebtij ligji;<\/p>\n\n\n\n

b) t\u00eb transferoj\u00eb shum\u00ebn e sakt\u00eb n\u00eb afatin e k\u00ebrkuar t\u00eb tatimit t\u00eb mbajtur n\u00eb llogarin\u00eb e autoritetit kompetent tatimor, s\u00eb bashku me deklarat\u00ebn e tatimit t\u00eb mbajtur n\u00eb burim, si\u00e7 parashikohet n\u00eb nenin 57 t\u00eb k\u00ebtij ligji;<\/p>\n\n\n\n

c) t\u00eb mbaj\u00eb regjistrime t\u00eb t\u00eb ardhurave dhe pagesave e t\u00eb tatimit t\u00eb paguar dhe t\u2019ia vendos\u00eb n\u00eb dispozicion ato autoritetit kompetent tatimor kur k\u00ebrkohet nga ky i fundit p\u00ebr kontrollin e sakt\u00ebsis\u00eb s\u00eb llogaritjes, mbajtjes dhe\/ose pages\u00ebs s\u00eb tatimit sipas k\u00ebtij ligji.<\/p>\n\n\n\n

2. Data e pages\u00ebs s\u00eb t\u00eb ardhurave, subjekt i mbajtjes s\u00eb tatimit n\u00eb burim, n\u00ebnkupton  dat\u00ebn n\u00eb t\u00eb cil\u00ebn pagesa \u00ebsht\u00eb kryer. N\u00eb rastin e dividentit, subjekt i detyrimit t\u00eb mbajtjes s\u00eb tatimit n\u00eb burim, i cili nuk \u00ebsht\u00eb paguar, tatimi duhet t\u00eb mbahet dhe t\u00eb transferohet n\u00eb fund t\u00eb muajit t\u00eb tret\u00eb pas muajit n\u00eb t\u00eb cilin organi statuor i entitetit ka vendosur mbi shp\u00ebrndarjen e fitimit p\u00ebrkat\u00ebs. Entiteti depoziton pran\u00eb organeve tatimore, jo m\u00eb von\u00eb se data 31 korrik t\u00eb \u00e7do viti, vendimin mbi destinacionin e fitimit.<\/p>\n\n\n\n

3. Agjent\u00ebt e mbajtjes s\u00eb tatimit jan\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.<\/p>\n\n\n\n

4. Agjenti i mbajtjes s\u00eb tatimit detyrohet t\u00eb deklaroj\u00eb dhe t\u00eb 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 muajit q\u00eb pason muajin e pages\u00ebs ose mbajtjes s\u00eb tatimit, n\u00eb p\u00ebrputhje me pik\u00ebn 2 t\u00eb k\u00ebtij neni.<\/p>\n\n\n\n

Neni 57<\/p>\n\n\n\n

Deklarata e tatimit t\u00eb mbajtur n\u00eb burim<\/strong><\/p>\n\n\n\n

1. Deklarata e tatimit t\u00eb mbajtur duhet t\u00eb ket\u00eb t\u00eb pakt\u00ebn informacionin e m\u00ebposht\u00ebm:<\/p>\n\n\n\n

a) t\u00eb dh\u00ebnat identifikuese t\u00eb agjentit t\u00eb mbajtjes n\u00eb burim;<\/p>\n\n\n\n

b) t\u00eb dh\u00ebnat identifikuese t\u00eb tatimpaguesit t\u00eb cilit i mbahet tatimi;<\/p>\n\n\n\n

c) rezidenc\u00ebn tatimore t\u00eb tatimpaguesit t\u00eb cilit i mbahet tatimi, n\u00eb rast se tatimi mbahet n\u00eb burim p\u00ebr nj\u00eb tatimpagues jorezident;<\/p>\n\n\n\n

\u00e7) llojin e t\u00eb ardhurave ose pagesat;<\/p>\n\n\n\n

d) shum\u00ebn e tatimit t\u00eb mbajtur n\u00eb burim;<\/p>\n\n\n\n

dh) dat\u00ebn e t\u00eb ardhurave ose pagesave.<\/p>\n\n\n\n

2. Deklarata e tatimit t\u00eb mbajtur n\u00eb burim nuk sh\u00ebrben si certifikat\u00eb e tatimit t\u00eb paguar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb derisa t\u00eb certifikohet nga autoriteti kompetent tatimor.<\/p>\n\n\n\n

3. Ministri p\u00ebrgjegj\u00ebs p\u00ebr financat miraton me udh\u00ebzim form\u00ebn dhe p\u00ebrmbajtjen e deklarat\u00ebs p\u00ebr tatimin e mbajtur n\u00eb burim.<\/p>\n\n\n\n

4. Deklarata e tatimit t\u00eb mbajtur n\u00eb burim dor\u00ebzohet sipas k\u00ebrkesave t\u00eb parashikuara n\u00eb ligjin p\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n

Neni 58<\/p>\n\n\n\n

T\u00eb ardhurat dhe pagesat objekt i tatimit t\u00eb mbajtur n\u00eb burim<\/strong><\/p>\n\n\n\n

1. T\u00eb ardhurat dhe pagesat n\u00eb vijim jan\u00eb objekt i  mbajtjes s\u00eb tatimit n\u00eb burim, kundrejt detyrimit tatimor p\u00ebrfundimtar, kur i paguhen nj\u00eb tatimpaguesi rezident ose nj\u00eb selie t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb t\u00eb nj\u00eb tatimpaguesi jorezident:<\/p>\n\n\n\n

a) dividend\u00ebt;<\/p>\n\n\n\n

b) interesat;<\/p>\n\n\n\n

c) honoraret;<\/p>\n\n\n\n

\u00e7) t\u00eb ardhurat nga loj\u00ebrat e fatit;<\/p>\n\n\n\n

d) t\u00eb ardhurat nga qiradh\u00ebnia vet\u00ebm kur i paguhen individit.<\/p>\n\n\n\n

2. Pagesat e m\u00ebposhtme jan\u00eb subjekt i mbajtjes p\u00ebrfundimtare t\u00eb tatimit n\u00eb burim kur paguhen nga nj\u00eb tatimpagues rezident apo nj\u00eb seli e p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb p\u00ebr nj\u00eb person fizik jorezident ose nj\u00eb entitet jorezident pa nj\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb:<\/p>\n\n\n\n

a) dividend\u00ebt, interesat dhe honoraret;<\/p>\n\n\n\n

b) fitimet nga loj\u00ebrat e fatit;<\/p>\n\n\n\n

c) pagesat e sh\u00ebrbimeve, p\u00ebrve\u00e7 sh\u00ebrbimeve t\u00eb marra fizikisht jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb;<\/p>\n\n\n\n

\u00e7) sh\u00ebrbimet e sigurimit;<\/p>\n\n\n\n

d) tarifat p\u00ebr pjes\u00ebmarrjen n\u00eb bordet drejtuese dhe k\u00ebshillat ose trupa drejtues t\u00eb tjer\u00eb;<\/p>\n\n\n\n

dh) pagesat p\u00ebr nd\u00ebrtime, instalime, montime ose pun\u00eb mbik\u00ebqyr\u00ebse t\u00eb lidhura me to;<\/p>\n\n\n\n

e) pagesat p\u00ebr performanc\u00ebn e aktor\u00ebve, muzikant\u00ebve ose sportist\u00ebve, p\u00ebrfshir\u00eb pagesa t\u00eb tilla t\u00eb b\u00ebra p\u00ebr personat q\u00eb pun\u00ebsojn\u00eb artist\u00eb ose sportist\u00eb ose q\u00eb veprojn\u00eb si nd\u00ebrmjet\u00ebs n\u00eb organizimin e shfaqjeve apo performancave.<\/p>\n\n\n\n

3. T\u00eb ardhurat e m\u00ebposhtme nuk jan\u00eb subjekt i mbajtjes s\u00eb tatimit n\u00eb burim:<\/p>\n\n\n\n

a) t\u00eb ardhurat e paguara personave t\u00eb p\u00ebrjashtuar nga tatimi mbi t\u00eb ardhurat;<\/p>\n\n\n\n

b) dividend\u00ebt sipas kushteve t\u00eb p\u00ebrcaktuara n\u00eb nenin 29 t\u00eb k\u00ebtij ligji;<\/p>\n\n\n\n

c) t\u00eb ardhurat nga fitimi kapital, si dhe t\u00eb ardhurat nga interesat nga emetimi i eurobondit prej Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, t\u00eb paguara entiteteve jorezidente, pa nj\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/p>\n\n\n\n

\u00e7) t\u00eb ardhurat nga interesat q\u00eb u paguhen bankave dhe institucioneve t\u00eb tjera financiare.<\/p>\n\n\n\n

Neni 59<\/p>\n\n\n\n

Norma e mbajtjes s\u00eb tatimit n\u00eb burim<\/strong><\/p>\n\n\n\n

Norma e mbajtjes s\u00eb tatimit n\u00eb burim mbi dividend\u00ebt \u00ebsht\u00eb 8%. Norma e tatimit t\u00eb mbajtur n\u00eb burim mbi t\u00eb ardhurat dhe pagesat sipas nenit 58 t\u00eb k\u00ebtij ligji \u00ebsht\u00eb 15%.<\/p>\n\n\n\n

KREU VI<\/p>\n\n\n\n

TATIMI I TRASH\u00cbGIMIS\u00cb, DHURATAVE DHE FITIMEVE NGA LOJ\u00cbRAT E FATIT<\/p>\n\n\n\n

Neni 60<\/p>\n\n\n\n

Tatimi i trash\u00ebgimis\u00eb, dhuratave dhe fitimeve nga loj\u00ebrat e fatit<\/strong><\/p>\n\n\n\n

1. Kreu VI i k\u00ebtij ligji aplikohet ndaj personave fizik\u00eb dhe entiteteve q\u00eb jan\u00eb:<\/p>\n\n\n\n

a) rezident\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, t\u00eb cil\u00ebt marrin nj\u00eb dhurat\u00eb ose trash\u00ebgimi t\u00eb aseteve t\u00eb ndodhura n\u00eb Shqip\u00ebri ose jasht\u00eb saj, ose marrin fitime nga loj\u00ebrat e fatit t\u00eb zhvilluara n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb ose jasht\u00eb saj; dhe<\/p>\n\n\n\n

b) jorezident\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, q\u00eb marrin nj\u00eb dhurat\u00eb ose trash\u00ebgimi t\u00eb aseteve t\u00eb ndodhura n\u00eb Shqip\u00ebri, ose marrin fitime nga loj\u00ebrat e fatit t\u00eb zhvilluara n\u00eb Shqip\u00ebri.<\/p>\n\n\n\n

2. T\u00eb ardhurat nga loj\u00ebrat e fatit jan\u00eb t\u00eb ardhurat e fituara nga kategorit\u00eb e loj\u00ebrave t\u00eb fatit, sipas p\u00ebrcaktimit t\u00eb tyre n\u00eb legjislacionin n\u00eb fuqi p\u00ebr loj\u00ebrat e fatit.<\/p>\n\n\n\n

3. Dhuratat n\u00eb kuptim t\u00eb k\u00ebtij neni p\u00ebrfshijn\u00eb pasurin\u00eb e luajtshme ose t\u00eb paluajtshme ose parat\u00eb e fituara pa ndonj\u00eb kompensim n\u00eb k\u00ebmbim.<\/p>\n\n\n\n

4. Trash\u00ebgimi n\u00eb zbatim t\u00eb k\u00ebtij neni p\u00ebrfshin pasurin\u00eb e luajtshme ose t\u00eb paluajtshme ose parat\u00eb e fituara si rezultat i kalimit p\u00ebr shkak t\u00eb vdekjes nga personi i vdekur tek trash\u00ebgimtar\u00ebt e tyre, pasi jan\u00eb zbritur detyrimet e trash\u00ebgueshme.<\/p>\n\n\n\n

5. Fitimet nga loj\u00ebrat e fatit tatohen ve\u00e7mas dhe nuk mund t\u00eb grupohen.<\/p>\n\n\n\n

6. Pasuria nga dhuratat dhe trash\u00ebgimia vler\u00ebsohen me vler\u00eb nominale ose vler\u00ebn e tregut, cila prej tyre \u00ebsht\u00eb vlera m\u00eb e madhe. Rregullat e vler\u00ebsimit p\u00ebr llogaritjen e fitimeve kapitale sipas k\u00ebtij ligji zbatohen gjithashtu ndaj pasuris\u00eb nga dhuratat dhe trash\u00ebgimia.<\/p>\n\n\n\n

7. P\u00ebrjashtohen nga tatimi:<\/p>\n\n\n\n

a) dhurimet dhe trash\u00ebgimia e p\u00ebrfituar nga\/ose nd\u00ebrmjet trash\u00ebgimtar\u00ebve ligjor\u00eb n\u00eb radh\u00eb t\u00eb par\u00eb dhe t\u00eb dyt\u00eb, sipas neneve 361 deri 363 t\u00eb Kodit Civil, si dhe dhurimet dhe trash\u00ebgimia brenda lidhjes gjinore mot\u00ebr-v\u00eblla;<\/p>\n\n\n\n

b) dhurimet dhe trash\u00ebgimit\u00eb t\u00eb marra p\u00ebrve\u00e7 atyre t\u00eb p\u00ebrcaktuara n\u00eb shkronj\u00ebn \u201ca\u201d deri n\u00eb 5 000 000 lek\u00eb p\u00ebr tatimpagues p\u00ebr pasurit\u00eb e paluajtshme dhe deri n\u00eb 1 000 000 lek\u00eb p\u00ebr pasurit\u00eb e luajtshme p\u00ebr tatimpagues;<\/p>\n\n\n\n

c) kalimi i s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb trash\u00ebgimtar\u00ebve ligjor\u00eb sipas neneve 361 deri 363 t\u00eb Kodit Civil, p\u00ebrkat\u00ebsisht n\u00ebp\u00ebrmjet dhurimit dhe\/ose heqjes dor\u00eb nga pasuria, kur prona rrjedh nga bashk\u00ebpron\u00ebsia e detyrueshme e fituar n\u00eb baz\u00eb t\u00eb ligjit nr. 7501, dat\u00eb 19.7.1991, \u201cP\u00ebr tok\u00ebn\u201d, i ndryshuar.<\/p>\n\n\n\n

8. Ministri p\u00ebrgjegj\u00ebs p\u00ebr financat p\u00ebrcakton me udh\u00ebzim k\u00ebrkesat n\u00eb lidhje me verifikimin e burimeve t\u00eb krijimit t\u00eb pasurive t\u00eb trash\u00ebguara apo t\u00eb dhuruara.<\/p>\n\n\n\n

9. Norma e tatimit p\u00ebr trash\u00ebgimit\u00eb, dhuratat dhe t\u00eb ardhurat nga loj\u00ebrat e fatit sipas k\u00ebtij neni \u00ebsht\u00eb 15%, pa zbritjen e ndonj\u00eb kostoje.<\/p>\n\n\n\n

KREU VII<\/p>\n\n\n\n

DISPOZITA T\u00cb MBLEDHJES S\u00cb TATIMIT<\/p>\n\n\n\n

Kapitulli 1<\/p>\n\n\n\n

Dispozita t\u00eb p\u00ebrgjithshme<\/p>\n\n\n\n

Neni 61<\/p>\n\n\n\n

Deklarata tatimore vjetore<\/strong><\/p>\n\n\n\n

1. \u00c7do person, q\u00eb i n\u00ebnshtrohet k\u00ebtij ligji, \u00ebsht\u00eb i detyruar t\u00eb deklaroj\u00eb n\u00eb organin tatimor t\u00eb gjitha t\u00eb ardhurat, qofshin ato t\u00eb tatuara n\u00eb \u00e7far\u00ebdo m\u00ebnyre apo t\u00eb p\u00ebrjashtuara nga tatimi. P\u00ebr personat fizik\u00eb q\u00eb jan\u00eb n\u00ebn 18 vje\u00e7 deklarata tatimore b\u00ebhet nga kujdestari i tyre ligjor.<\/p>\n\n\n\n

2. Deklarata tatimore vjetore dor\u00ebzohet 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

3. N\u00eb rast se tatimpaguesi ka vdekur, deklarata plot\u00ebsohet nga trash\u00ebgimtar\u00ebt e tij ligjor\u00eb p\u00ebr t\u00eb ardhurat e p\u00ebrgjithshme t\u00eb krijuara deri n\u00eb dat\u00ebn e vdekjes.<\/p>\n\n\n\n

4. 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.<\/p>\n\n\n\n

5. M\u00ebnyra e deklarimit, p\u00ebrfshir\u00eb deklarimin elektronik, dhe formular\u00ebt p\u00ebrkat\u00ebs t\u00eb deklarimit, paraqiten sipas p\u00ebrcaktimeve n\u00eb udh\u00ebzimin e ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat p\u00ebr zbatimin e k\u00ebtij ligji. Tatimpaguesit q\u00eb mbajn\u00eb kontabilitet sipas k\u00ebrkesave t\u00eb ligjit p\u00ebrkat\u00ebs, paraqesin deklarat\u00ebn vjetore s\u00eb bashku me pasqyrat financiare, si dhe t\u00eb dh\u00ebna t\u00eb tjera t\u00eb p\u00ebrcaktuara n\u00eb udh\u00ebzimin e ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat p\u00ebr zbatimin e k\u00ebtij ligji.<\/p>\n\n\n\n

6. Tatimi p\u00ebr t\u2019u paguar nga tatimpaguesi paguhet n\u00eb llogarit\u00eb e autorizuara nga thesari i buxhetit t\u00eb shtetit.<\/p>\n\n\n\n

Neni 62<\/p>\n\n\n\n

K\u00ebrkesat p\u00ebr dokumentacion<\/strong><\/p>\n\n\n\n

1. Baza tatimore p\u00ebrcaktohet duke rregulluar shpenzimet dhe t\u00eb ardhurat e deklaruara n\u00eb pasqyr\u00ebn e t\u00eb ardhurave dhe shpenzimeve, sipas m\u00ebnyr\u00ebs s\u00eb p\u00ebrcaktuar n\u00eb k\u00ebt\u00eb ligj.<\/p>\n\n\n\n

2. Dokumenti i p\u00ebrdorur si baz\u00eb p\u00ebr justifikimin e shpenzimeve p\u00ebr q\u00ebllime tatimore \u00ebsht\u00eb fatura, si\u00e7 p\u00ebrcaktohet n\u00eb legjislacionin n\u00eb fuqi p\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit p\u00ebr shitjet me dhe pa para n\u00eb dor\u00eb, si dhe \u00e7do dokument tjet\u00ebr i p\u00ebrgatitur ose i nxjerr\u00eb n\u00eb p\u00ebrputhje me udh\u00ebzimet e miratuara nga ministri p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n\n\n\n

Neni 63<\/p>\n\n\n\n

Parapagimet<\/strong><\/p>\n\n\n\n

1. Ky nen zbatohet p\u00ebr:<\/p>\n\n\n\n

a) t\u00eb vet\u00ebpun\u00ebsuarit ose personat fizik\u00eb tregtar\u00eb, p\u00ebr t\u00eb ardhurat e tyre nga biznesi; dhe<\/p>\n\n\n\n

b) entitetet.<\/p>\n\n\n\n

2. Gjat\u00eb periudh\u00ebs vijuese tatimore, tatimpaguesi parapaguan n\u00eb llogarin\u00eb e organeve tatimore k\u00ebstet tremujore t\u00eb tatimit mbi fitimin brenda dat\u00ebs 31 mars p\u00ebr muajt janar, shkurt dhe mars; brenda dat\u00ebs 30 qershor p\u00ebr muajt prill, maj dhe qershor; brenda dat\u00ebs 30 shtator p\u00ebr muajt korrik, gusht dhe shtator dhe brenda dat\u00ebs 31 dhjetor p\u00ebr muajt tetor, n\u00ebntor dhe dhjetor. K\u00ebstet mund t\u00eb paguhen edhe n\u00eb baza mujore, jo m\u00eb von\u00eb se data 15 e \u00e7do muaji, n\u00eb shumat si m\u00eb posht\u00eb:<\/p>\n\n\n\n

a) p\u00ebr \u00e7donj\u00ebrin nga muajt janar, shkurt dhe mars t\u00eb periudh\u00ebs vijuese tatimore, n\u00eb shum\u00ebn e tatimit mbi fitimin p\u00ebr periudh\u00ebn tatimore t\u00eb para dy vjet\u00ebve t\u00eb pjes\u00ebtuar me 12;<\/p>\n\n\n\n

b) p\u00ebr \u00e7donj\u00ebrin nga 9 muajt e tjer\u00eb t\u00eb periudh\u00ebs vijuese tatimore, shum\u00ebn e tatimit mbi fitimin p\u00ebr periudh\u00ebn paraardh\u00ebse tatimore pjes\u00ebtuar me 12.<\/p>\n\n\n\n

3. Rastet e parapagimeve t\u00eb tatimit kur tatimpaguesi e fillon veprimtarin\u00eb gjat\u00eb periudh\u00ebs tatimore t\u00eb vitit t\u00eb dyt\u00eb paraardh\u00ebs, gjat\u00eb periudh\u00ebs paraardh\u00ebse tatimore apo n\u00eb periudh\u00ebn vijuese tatimore  detajohen n\u00eb udh\u00ebzimin e ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n\n\n\n

4. N\u00eb rastin kur tatimpaguesi, n\u00eb \u00e7do koh\u00eb, gjat\u00eb periudh\u00ebs tatimore v\u00ebrteton 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, organet tatimore pranojn\u00eb zvog\u00eblimin e parapagimeve sipas rregullave t\u00eb parashikuara n\u00eb udh\u00ebzimin e ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n\n\n\n

5. N\u00ebse organet tatimore vler\u00ebsojn\u00eb se bazuar n\u00eb treguesit e 9-mujorit t\u00eb par\u00eb, t\u00eb ardhurat p\u00ebr periudh\u00ebn vijuese tatimore do t\u00eb tejkalojn\u00eb \u00e7do muaj me m\u00eb tep\u00ebr se 10 p\u00ebr qind t\u00eb ardhurat mesatare mujore t\u00eb periudh\u00ebs s\u00eb kaluar, ato mund t\u00eb rregullojn\u00eb n\u00eb rritje parapagimet e tremujorit t\u00eb fundit t\u00eb vitit n\u00eb p\u00ebrputhje me t\u00eb ardhurat e vler\u00ebsuara prej tyre.<\/p>\n\n\n\n

Neni 64<\/p>\n\n\n\n

Deklarata plot\u00ebsuese tatimore<\/strong><\/p>\n\n\n\n

1. N\u00eb rastin kur tatimpaguesi 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, ai \u00ebsht\u00eb i detyruar 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, sipas parashikimeve n\u00eb legjislacionin n\u00eb fuqi p\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n

2. N\u00eb rastin kur tatimpaguesi 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 ul\u00ebt ose humbja tatimore m\u00eb e lart\u00eb, ai \u00ebsht\u00eb i detyruar t\u00eb dor\u00ebzoj\u00eb nj\u00eb deklarat\u00eb tatimore shtes\u00eb sipas parashikimeve n\u00eb legjislacionin n\u00eb fuqi p\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n

Kapitulli 2<\/p>\n\n\n\n

Dispozitat e mbledhjes s\u00eb tatimit mbi t\u00eb ardhurat personale dhe personat jorezident\u00eb specifik\u00eb<\/p>\n\n\n\n

Neni 65<\/p>\n\n\n\n

Agjenti tatimor i list\u00ebpages\u00ebs<\/strong><\/p>\n\n\n\n

1. \u00c7do pun\u00ebdh\u00ebn\u00ebs, i cili ka detyrimin t\u00eb paguaj\u00eb t\u00eb ardhura nga pun\u00ebsimi, \u00ebsht\u00eb i detyruar t\u00eb mbaj\u00eb tatimin mbi k\u00ebto t\u00eb ardhura, t\u00eb dor\u00ebzoj\u00eb list\u00ebpages\u00ebn dhe t\u00eb transferoj\u00eb tatimin e mbajtur n\u00eb list\u00ebpages\u00eb n\u00eb llogarin\u00eb e thesarit t\u00eb buxhetit jo m\u00eb von\u00eb se data 20 e muajit pasardh\u00ebs p\u00ebr entitetet dhe jo m\u00eb von\u00eb se  data 20 e muajit q\u00eb pason \u00e7do 3-mujor p\u00ebr individ\u00ebt e vet\u00ebpun\u00ebsuar apo individ\u00ebt tregtar\u00eb.<\/p>\n\n\n\n

Agjenti tatimor i list\u00ebpages\u00ebs \u00ebsht\u00eb i detyruar t\u00eb mbaj\u00eb tatimin sipas k\u00ebsaj pike:<\/p>\n\n\n\n

a) shkall\u00ebn progresive t\u00eb tatimit sipas nenit 24 t\u00eb k\u00ebtij ligji n\u00ebse tatimpaguesi i t\u00eb ardhurave personale n\u00ebnshkruan deklarat\u00ebn mbi statusin personal me k\u00ebt\u00eb pun\u00ebdh\u00ebn\u00ebs, sipas nenit 66 t\u00eb k\u00ebtij ligji;<\/p>\n\n\n\n

b) 15% t\u00eb pages\u00ebs n\u00eb rastet e tjera q\u00eb nuk p\u00ebrfshihen n\u00eb shkronj\u00ebn \u201ca\u201d t\u00eb k\u00ebsaj pike dhe q\u00eb nuk konsiderohen t\u00eb ardhura nga marr\u00ebdh\u00ebnie pun\u00ebsimi.<\/p>\n\n\n\n

Agjenti tatimor i list\u00ebpages\u00ebs \u00ebsht\u00eb i detyruar t\u00eb marr\u00eb n\u00eb konsiderat\u00eb n\u00eb baza mujore 1\/12 e zbritjeve nga baza e tatimit, sipas shkronjave \u201ca\u201d, \u201cb\u201d dhe \u201cc\u201d t\u00eb pik\u00ebs 1 t\u00eb nenit 22 t\u00eb k\u00ebtij ligji, dhe zbritjet nga baza e tatimit sipas nenit 20 t\u00eb k\u00ebtij ligj kur 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. N\u00ebse pun\u00ebmarr\u00ebsi \u00ebsht\u00eb n\u00eb marr\u00ebdh\u00ebnie pun\u00ebsimi edhe n\u00eb pun\u00ebdh\u00ebn\u00ebs t\u00eb tjer\u00eb, k\u00ebta pun\u00ebdh\u00ebn\u00ebs t\u00eb tjer\u00eb, n\u00eb rolin e agjentit t\u00eb list\u00ebpages\u00ebs, do t\u00eb aplikojn\u00eb shkall\u00ebn progresive t\u00eb tatimit sipas nenit 24 t\u00eb k\u00ebtij ligji dhe nuk do t\u00eb aplikojn\u00eb zbritjet nga baza e tatimit sipas nenit 22, pika 1, shkronjat \u201ca\u201d, \u201cb\u201d dhe \u201cc\u201d t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n

2. Zbritjet dhe kompensimet sipas pikave 1, shkronja \u201c\u00e7\u201d, dhe 2 t\u00eb nenit 22 dhe sipas nenit 23 t\u00eb k\u00ebtij ligji, mund t\u00eb k\u00ebrkohen nga tatimpaguesit e tatimit mbi t\u00eb ardhurat personale vet\u00ebm n\u00eb deklarat\u00ebn tatimore vjetore.<\/p>\n\n\n\n

3. \u00c7do pun\u00ebdh\u00ebn\u00ebs duhet t\u00eb mbaj\u00eb regjistrime t\u00eb t\u00eb ardhurave t\u00eb paguara dhe tatimit t\u00eb mbajtur dhe t\u00eb dor\u00ebzoj\u00eb list\u00ebpages\u00ebn n\u00eb p\u00ebrputhje me p\u00ebrcaktimet e legjislacionit tatimor dhe legjislacionit mbi kontributet e sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsor\u00eb, si dhe udh\u00ebzimeve t\u00eb nxjerra nga ministri p\u00ebrgjegj\u00ebs p\u00ebr financat n\u00eb zbatim t\u00eb k\u00ebtyre ligjeve. Forma, p\u00ebrmbajtja, afatet dhe procedurat p\u00ebr dor\u00ebzimin e list\u00ebpages\u00ebs p\u00ebrcaktohen n\u00eb aktet n\u00ebnligjore t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat, t\u00eb nxjerr\u00eb n\u00eb zbatim t\u00eb legjislacionit tatimor, p\u00ebrfshir\u00eb k\u00ebt\u00eb ligj, si dhe legjislacionit mbi kontributet e sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore.<\/p>\n\n\n\n

4. 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

Neni 66<\/p>\n\n\n\n

Deklarata mbi statusin personal<\/strong><\/p>\n\n\n\n

1. Nj\u00eb agjent tatimor i list\u00ebpages\u00ebs k\u00ebrkon q\u00eb \u00e7do pun\u00ebmarr\u00ebs t\u00eb n\u00ebnshkruaj\u00eb nj\u00eb deklarat\u00eb p\u00ebr statusin personal para pages\u00ebs s\u00eb par\u00eb t\u00eb t\u00eb ardhurave t\u00eb tatueshme t\u00eb pun\u00ebsimit.<\/p>\n\n\n\n

2. 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.<\/p>\n\n\n\n

3. 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, pika 1, t\u00eb k\u00ebtij ligji .<\/p>\n\n\n\n

4. N\u00eb udh\u00ebzimin e ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat parashikohet forma e formularit  t\u00eb deklarat\u00ebs mbi statusin personal q\u00eb plot\u00ebsohet nga pun\u00ebmarr\u00ebsi.<\/p>\n\n\n\n

Neni 67<\/p>\n\n\n\n

Deklarata vjetore e t\u00eb ardhurave personale<\/strong><\/p>\n\n\n\n

1. Nj\u00eb individ \u00ebsht\u00eb i detyruar t\u00eb dor\u00ebzoj\u00eb nj\u00eb deklarat\u00eb vjetore tatimore personale kur t\u00eb ardhurat tatimore vjetore t\u00eb tij\/saj jan\u00eb:<\/p>\n\n\n\n

a) m\u00eb shum\u00eb se 1 200 000 lek\u00eb n\u00eb vit nga t\u00eb gjitha burimet: ose; <\/p>\n\n\n\n

b) kur \u00ebsht\u00eb n\u00eb marr\u00ebdh\u00ebnie pun\u00ebsimi me m\u00eb shum\u00eb se nj\u00eb pun\u00ebdh\u00ebn\u00ebs, pavar\u00ebsisht nga shuma e t\u00eb ardhurave q\u00eb merr nga pun\u00ebdh\u00ebn\u00ebsit;<\/p>\n\n\n\n

c) m\u00eb shum\u00eb se 50 000 lek\u00eb e \u00e7do t\u00eb ardhure tjet\u00ebr q\u00eb nuk i n\u00ebnshtrohen tatimit p\u00ebrfundimtar n\u00eb burim, sipas kreut V t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n

2. \u00c7do person fizik q\u00eb kryen veprimtari ekonomike \u00ebsht\u00eb i detyruar t\u00eb dor\u00ebzoj\u00eb deklarat\u00ebn tatimore vjetore p\u00ebr t\u00eb ardhurat nga biznesi.<\/p>\n\n\n\n

3. Numri personal i identifikimit p\u00ebr individ\u00ebt apo numri unik i identifikimit t\u00eb subjektit p\u00ebr tatimpaguesit e regjistruar p\u00ebrdoren si numra identifikimi tatimor\u00eb t\u00eb tatimpaguesve rezident\u00eb t\u00eb t\u00eb ardhurave personale p\u00ebr q\u00ebllime t\u00eb deklarat\u00ebs tatimore mbi t\u00eb ardhurat personale. Tatimpaguesve jorezident\u00eb u jepet nj\u00eb num\u00ebr identifikimi tatimor sipas p\u00ebrcaktimit n\u00eb udh\u00ebzimin e ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n\n\n\n

Neni 68<\/p>\n\n\n\n

Deklarimi dhe pagesa nga personat jorezident\u00eb specifik\u00eb<\/strong><\/p>\n\n\n\n

1. Nj\u00eb personi jorezident, i p\u00ebrcaktuar sipas pik\u00ebs 1 t\u00eb nenit 27 t\u00eb k\u00ebtij ligji, i k\u00ebrkohet t\u00eb p\u00ebrgatis\u00eb nj\u00eb deklarat\u00eb t\u00eb tatimit mbi t\u00eb ardhurat sipas udh\u00ebzimit t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat. Deklarata duhet t\u00eb dor\u00ebzohet sipas afatit t\u00eb p\u00ebrcaktuar n\u00eb nenin 61, pika 2, t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n

2. N\u00eb koh\u00ebn e paraqitjes s\u00eb deklarat\u00ebs sipas pik\u00ebs 1 t\u00eb k\u00ebtij neni, personi jorezident duhet t\u00eb paguaj\u00eb shum\u00ebn e tatimit t\u00eb deklaruar. Neni 63 i k\u00ebtij ligji nuk zbatohet p\u00ebr k\u00ebto raste.<\/p>\n\n\n\n

KREU VIII<\/p>\n\n\n\n

DISPOZITA KALIMTARE DHE T\u00cb FUNDIT<\/p>\n\n\n\n

Neni 69<\/p>\n\n\n\n

Dispozit\u00eb kalimtare<\/strong><\/p>\n\n\n\n

1. Leht\u00ebsit\u00eb dhe p\u00ebrjashtimet tatimore t\u00eb parashikuara n\u00eb ligjin nr. 8438, dat\u00eb 28.12.1998, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, i ndryshuar, vazhdojn\u00eb t\u00eb zbatohen si m\u00eb posht\u00eb:<\/p>\n\n\n\n

a) p\u00ebr personat, t\u00eb cil\u00ebt zhvillojn\u00eb veprimtari prit\u00ebse t\u00eb certifikuar si \u201cagroturiz\u00ebm\u201d sipas legjislacionit n\u00eb fuqi n\u00eb fush\u00ebn e turizmit, shkalla e tatimit mbi t\u00eb ardhurat 5% do t\u00eb zbatohet deri m\u00eb 31 dhjetor 2029;<\/p>\n\n\n\n

b) p\u00ebr entitetet, q\u00eb operojn\u00eb n\u00eb struktura akomoduese \u201cHotel\/Resort me kat\u00ebr dhe pes\u00eb yje, status special\u201d sipas p\u00ebrcaktimit n\u00eb legjislacionin e fush\u00ebs s\u00eb turizmit dhe q\u00eb jan\u00eb mbajt\u00ebs t\u00eb nj\u00eb marke tregtare t\u00eb regjistruar dhe njohur nd\u00ebrkomb\u00ebtarisht \u201cbrand name<\/em>\u201d, p\u00ebrjashtimi nga tatimi mbi t\u00eb ardhurat korporative do t\u00eb vazhdoj\u00eb t\u00eb zbatohet sipas p\u00ebrcaktimeve t\u00eb shkronj\u00ebs \u201cg\u201d t\u00eb nenit 18 t\u00eb ligjit nr. 8438, dat\u00eb 28.12.1998, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, i ndryshuar;<\/p>\n\n\n\n

c) p\u00ebr entitetet, t\u00eb cilat zhvillojn\u00eb veprimtari ekonomike sipas ligjit nr. 38\/2012 \u201cP\u00ebr shoq\u00ebrit\u00eb e bashk\u00ebpunimit bujq\u00ebsor\u201d, shkalla e tatimit mbi t\u00eb ardhurat n\u00eb norm\u00ebn 5% do t\u00eb zbatohet deri m\u00eb 31 dhjetor 2029;<\/p>\n\n\n\n

\u00e7) p\u00ebr personat juridik\u00eb, t\u00eb regjistruar p\u00ebrpara hyrjes n\u00eb fuqi t\u00eb k\u00ebtij ligji, t\u00eb cil\u00ebt ushtrojn\u00eb veprimtari ekonomike p\u00ebr prodhimin apo zhvillimin e software<\/em>-ve, tatimi mbi fitimin me norm\u00ebn 5% do t\u00eb zbatohet deri m\u00eb 31 dhjetor 2025;<\/p>\n\n\n\n

d) p\u00ebr entitetet, t\u00eb cilat ushtrojn\u00eb veprimtari ekonomike n\u00eb industrin\u00eb automotive, shkalla e tatimit mbi t\u00eb ardhurat 5% do t\u00eb zbatohet deri m\u00eb 31 dhjetor 2029;<\/p>\n\n\n\n

dh) p\u00ebr:<\/p>\n\n\n\n

i. individ\u00ebt tregtar\u00eb;<\/p>\n\n\n\n

ii. t\u00eb vet\u00ebpun\u00ebsuarit, si dhe;<\/p>\n\n\n\n

iii. entitetet:<\/p>\n\n\n\n

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 m\u00eb 31 dhjetor 2029. Norma e tatimit 0% nuk aplikohet p\u00ebr tatimpaguesit e p\u00ebrcaktuar n\u00eb n\u00ebnndarjet \u201cii\u201d dhe \u201ciii\u201d t\u00eb k\u00ebsaj shkronje, 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 n\u00eb p\u00ebrputhje me legjislacionin n\u00eb fuqi rregullues lidhur me k\u00ebto sh\u00ebrbime profesionale.<\/p>\n\n\n\n

2. Tabela e tatimit mbi t\u00eb ardhurat personale nga pun\u00ebsimi p\u00ebr periudh\u00ebn nga 1 qershor 2023 deri m\u00eb 31 dhjetor 2023 \u00ebsht\u00eb si m\u00eb posht\u00eb:<\/p>\n\n\n\n

\"\"<\/a><\/figure>\n\n\n\n

3. Neni 54 i k\u00ebtij ligji aplikohet p\u00ebr humbjet e krijuara nga viti 2024 e n\u00eb vijim.<\/p>\n\n\n\n

Neni 70<\/p>\n\n\n\n

Aktet n\u00ebnligjore<\/strong><\/p>\n\n\n\n

1. Ngarkohet K\u00ebshilli i Ministrave q\u00eb brenda nj\u00eb periudhe 3-mujore nga hyrja n\u00eb fuqi e k\u00ebtij ligji t\u00eb miratoj\u00eb aktet n\u00ebnligjore n\u00eb zbatim neneve 14, pika 3, 17, pika 6, 49 dhe 69 t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n

2. Ngarkohet ministri p\u00ebrgjegj\u00ebs p\u00ebr financat q\u00eb brenda nj\u00eb periudhe 3-mujore nga hyrja n\u00eb fuqi e k\u00ebtij ligji t\u00eb nxjerr\u00eb udh\u00ebzimin e p\u00ebrgjithsh\u00ebm p\u00ebr zbatimin e dispozitave t\u00eb k\u00ebtij ligji dhe udh\u00ebzimin p\u00ebr transferimin e \u00e7mimit dhe marr\u00ebveshjet e \u00e7mimit n\u00eb avanc\u00eb.<\/p>\n\n\n\n

3. Ngarkohet ministri p\u00ebrgjegj\u00ebs p\u00ebr financat dhe Agjencia Shtet\u00ebrore e Kadastr\u00ebs q\u00eb brenda nj\u00eb periudhe 3-mujore nga hyrja n\u00eb fuqi e k\u00ebtij ligji t\u00eb miratojn\u00eb udh\u00ebzimin p\u00ebr tatimin mbi kalimin e s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb s\u00eb paluajtshme.<\/p>\n\n\n\n

Neni 71<\/p>\n\n\n\n

Shfuqizime<\/strong><\/p>\n\n\n\n

1. Ligji nr. 8438, dat\u00eb 28.12.1998, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, i ndryshuar, shfuqizohet.<\/p>\n\n\n\n

2. Pika 1 e nenit 9, si dhe kreu III i ligjit nr. 9632, dat\u00eb 30.10.2006,  \u201cP\u00ebr sistemin e taksave vendore\u201d, i ndryshuar, shfuqizohet.  <\/p>\n\n\n\n

Neni  72<\/p>\n\n\n\n

Hyrja n\u00eb fuqi<\/strong><\/p>\n\n\n\n

Ky ligj hyn n\u00eb fuqi 15 dit\u00eb pas botimit n\u00eb Fletoren Zyrtare dhe i shtrin efektet nga data 1 janar 2024, me p\u00ebrjashtim t\u00eb shkronj\u00ebs \u201c\u00e7\u201d t\u00eb pik\u00ebs 1 t\u00eb nenit 69, q\u00eb i fillon efektet me hyrjen n\u00eb fuqi t\u00eb k\u00ebtij ligji, dhe pik\u00ebs 2 t\u00eb nenit 69, q\u00eb i fillon efektet nga data 1 qershor 2023.<\/p><\/blockquote>\n\n\n\n

Miratuar m\u00eb dat\u00eb 30.3.2023.<\/p>\n\n\n\n

Shpallur me dekretin nr.59, dat\u00eb 24.4.2023 t\u00eb Presidentit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, Bajram Begaj.<\/strong><\/p>\n\n\n\n

\n\n\n\n

[1]<\/a> Ky ligj \u00ebsht\u00eb p\u00ebrafruar pjes\u00ebrisht me<\/em>:<\/em><\/p>\n\n\n\n

– Direktiv\u00ebn e K\u00ebshillit (BE) 2016\/1164, dat\u00eb 12 korrik 2016 \u201cMbi p\u00ebrcaktimin e rregullave kund\u00ebr praktikave t\u00eb shmangies s\u00eb tatimeve q\u00eb ndikojn\u00eb drejtp\u00ebrdrejt n\u00eb funksionimin e tregut t\u00eb brendsh\u00ebm\u201d, e ndryshuar. Numri CELEX 32016L1164<\/a>, Fletorja Zyrtare e Bashkimit Evropian, seria L, nr. 193, dat\u00eb 19.7.2016, f. 1\u201314.<\/p>\n\n\n\n

– Direktiv\u00ebn e K\u00ebshillit 2009\/133\/KE, dat\u00eb 19 tetor 2009 \u201cMbi sistemin e p\u00ebrbashk\u00ebt tatimor t\u00eb zbatuesh\u00ebm p\u00ebr bashkimet, ndarjet, ndarjet e pjesshme, transferimet e  aktiveve dhe shk\u00ebmbimet e aksioneve n\u00eb lidhje me shoq\u00ebrit\u00eb e shteteve t\u00eb ndryshme an\u00ebtare dhe p\u00ebr transferimin e selis\u00eb s\u00eb regjistruar t\u00eb nj\u00eb SE ose SCE midis shteteve an\u00ebtare\u201d, e ndryshuar. Numri CELEX 32009L0133<\/a>, Fletorja Zyrtare e Bashkimit Evropian, seria L, nr. 310, dat\u00eb 25.11.2009, f. 34\u201346<\/p>\n\n\n\n

Shkarko <\/p>\n\n\n\n

ligj-2023-03-30-29-Per-Tatimin-mbi-te-ardhurat<\/a>Download<\/a><\/div>\n\n\n

Keni nj\u00eb Pyetje?<\/h3>

Mos hezitoni t\u00eb 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\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

LIGJ Nr. 29\/2023 P\u00cbR TATIMIN MBI T\u00cb ARDHURAT N\u00eb mb\u00ebshtetje t\u00eb neneve 78, 83, pika 1, dhe 155 t\u00eb Kushtetut\u00ebs, me propozimin e K\u00ebshillit t\u00eb Ministrave, KUVENDI I REPUBLIK\u00cbS S\u00cb SHQIP\u00cbRIS\u00cb VENDOSI: KREU I DISPOZITA T\u00cb P\u00cbRGJITHSHME Neni 1 Objekti dhe q\u00ebllimi i ligjit 1. Objekti i k\u00ebtij ligji \u00ebsht\u00eb p\u00ebrcaktimi i rregullave n\u00eb lidhje […]<\/p>\n","protected":false},"author":1,"featured_media":17973,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-17969","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"\nLigj Nr. 29\/2023 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\" href=\"https:\/\/alprofitconsult.al\/it\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ligj Nr. 29\/2023 P\u00ebr Tatimin mbi t\u00eb ardhurat - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"LIGJ Nr. 29\/2023 P\u00cbR TATIMIN MBI T\u00cb ARDHURAT N\u00eb mb\u00ebshtetje t\u00eb neneve 78, 83, pika 1, dhe 155 t\u00eb Kushtetut\u00ebs, me propozimin e K\u00ebshillit t\u00eb Ministrave, KUVENDI I REPUBLIK\u00cbS S\u00cb SHQIP\u00cbRIS\u00cb VENDOSI: KREU I DISPOZITA T\u00cb P\u00cbRGJITHSHME Neni 1 Objekti dhe q\u00ebllimi i ligjit 1. Objekti i k\u00ebtij ligji \u00ebsht\u00eb p\u00ebrcaktimi i rregullave n\u00eb lidhje […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alprofitconsult.al\/it\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/\" \/>\n<meta property=\"og:site_name\" content=\"AlProfit Consult\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-05-04T21:26:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-05-04T21:26:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/05\/Ligj-Nr.-292023-Per-Tatimin-mbi-te-ardhurat-Alprofit-Consult.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@AlProfitConsult\" \/>\n<meta name=\"twitter:site\" content=\"@AlProfitConsult\" \/>\n<meta name=\"twitter:label1\" content=\"Scritto da\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data2\" content=\"84 minuti\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/alprofitconsult.al\/#\/schema\/person\/6b9ac6ae1535adaed60182dcc6afd3ce\"},\"headline\":\"Ligj Nr. 29\/2023 P\u00ebr Tatimin mbi t\u00eb ardhurat\",\"datePublished\":\"2023-05-04T21:26:51+00:00\",\"dateModified\":\"2023-05-04T21:26:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/\"},\"wordCount\":21949,\"publisher\":{\"@id\":\"https:\/\/alprofitconsult.al\/#organization\"},\"image\":{\"@id\":\"https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/05\/Ligj-Nr.-292023-Per-Tatimin-mbi-te-ardhurat-Alprofit-Consult.jpg\",\"articleSection\":[\"T\u00eb tjera\"],\"inLanguage\":\"it-IT\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/\",\"url\":\"https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/\",\"name\":\"Ligj Nr. 29\/2023 P\u00ebr Tatimin mbi t\u00eb ardhurat - AlProfit Consult\",\"isPartOf\":{\"@id\":\"https:\/\/alprofitconsult.al\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/05\/Ligj-Nr.-292023-Per-Tatimin-mbi-te-ardhurat-Alprofit-Consult.jpg\",\"datePublished\":\"2023-05-04T21:26:51+00:00\",\"dateModified\":\"2023-05-04T21:26:53+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/#breadcrumb\"},\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/#primaryimage\",\"url\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/05\/Ligj-Nr.-292023-Per-Tatimin-mbi-te-ardhurat-Alprofit-Consult.jpg\",\"contentUrl\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/05\/Ligj-Nr.-292023-Per-Tatimin-mbi-te-ardhurat-Alprofit-Consult.jpg\",\"width\":1920,\"height\":1280},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Kryefaqe\",\"item\":\"https:\/\/alprofitconsult.al\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ligj Nr. 29\/2023 P\u00ebr Tatimin mbi t\u00eb ardhurat\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/alprofitconsult.al\/#website\",\"url\":\"https:\/\/alprofitconsult.al\/\",\"name\":\"AlProfit Consult\",\"description\":\"Zyr\u00eb Kontabiliteti\",\"publisher\":{\"@id\":\"https:\/\/alprofitconsult.al\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/alprofitconsult.al\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"it-IT\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/alprofitconsult.al\/#organization\",\"name\":\"Alprofit Consult\",\"url\":\"https:\/\/alprofitconsult.al\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\/\/alprofitconsult.al\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/logoalprofit.png\",\"contentUrl\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/logoalprofit.png\",\"width\":529,\"height\":156,\"caption\":\"Alprofit Consult\"},\"image\":{\"@id\":\"https:\/\/alprofitconsult.al\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/AlProfitConsult\/\",\"https:\/\/x.com\/AlProfitConsult\",\"https:\/\/www.linkedin.com\/company\/andi-haxhillari\/\",\"https:\/\/www.pinterest.com\/AlProfitConsult\/\",\"https:\/\/www.youtube.com\/channel\/UCZ5Gfntn161Nla3g1XdRldA\",\"https:\/\/sq.wikipedia.org\/wiki\/P\u00ebrdoruesi:Andi25~sqwiki\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/alprofitconsult.al\/#\/schema\/person\/6b9ac6ae1535adaed60182dcc6afd3ce\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\/\/alprofitconsult.al\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/7a874d9ff0fc8c6c429bcdb7445d037ce6ea37a42090de7c389e943deb01743c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/7a874d9ff0fc8c6c429bcdb7445d037ce6ea37a42090de7c389e943deb01743c?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\/\/alprofitconsult.al\/\",\"https:\/\/www.facebook.com\/AlProfitConsult\/\",\"https:\/\/www.instagram.com\/alprofitconsult\/\"],\"url\":\"https:\/\/alprofitconsult.al\/it\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Ligj Nr. 29\/2023 P\u00ebr Tatimin mbi t\u00eb ardhurat - AlProfit Consult","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alprofitconsult.al\/it\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/","og_locale":"it_IT","og_type":"article","og_title":"Ligj Nr. 29\/2023 P\u00ebr Tatimin mbi t\u00eb ardhurat - AlProfit Consult","og_description":"LIGJ Nr. 29\/2023 P\u00cbR TATIMIN MBI T\u00cb ARDHURAT N\u00eb mb\u00ebshtetje t\u00eb neneve 78, 83, pika 1, dhe 155 t\u00eb Kushtetut\u00ebs, me propozimin e K\u00ebshillit t\u00eb Ministrave, KUVENDI I REPUBLIK\u00cbS S\u00cb SHQIP\u00cbRIS\u00cb VENDOSI: KREU I DISPOZITA T\u00cb P\u00cbRGJITHSHME Neni 1 Objekti dhe q\u00ebllimi i ligjit 1. Objekti i k\u00ebtij ligji \u00ebsht\u00eb p\u00ebrcaktimi i rregullave n\u00eb lidhje […]","og_url":"https:\/\/alprofitconsult.al\/it\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/","og_site_name":"AlProfit Consult","article_publisher":"https:\/\/www.facebook.com\/AlProfitConsult\/","article_author":"https:\/\/www.facebook.com\/AlProfitConsult\/","article_published_time":"2023-05-04T21:26:51+00:00","article_modified_time":"2023-05-04T21:26:53+00:00","og_image":[{"width":1920,"height":1280,"url":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/05\/Ligj-Nr.-292023-Per-Tatimin-mbi-te-ardhurat-Alprofit-Consult.jpg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_creator":"@AlProfitConsult","twitter_site":"@AlProfitConsult","twitter_misc":{"Scritto da":"admin","Tempo di lettura stimato":"84 minuti"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/#article","isPartOf":{"@id":"https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/"},"author":{"name":"admin","@id":"https:\/\/alprofitconsult.al\/#\/schema\/person\/6b9ac6ae1535adaed60182dcc6afd3ce"},"headline":"Ligj Nr. 29\/2023 P\u00ebr Tatimin mbi t\u00eb ardhurat","datePublished":"2023-05-04T21:26:51+00:00","dateModified":"2023-05-04T21:26:53+00:00","mainEntityOfPage":{"@id":"https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/"},"wordCount":21949,"publisher":{"@id":"https:\/\/alprofitconsult.al\/#organization"},"image":{"@id":"https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/#primaryimage"},"thumbnailUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/05\/Ligj-Nr.-292023-Per-Tatimin-mbi-te-ardhurat-Alprofit-Consult.jpg","articleSection":["T\u00eb tjera"],"inLanguage":"it-IT"},{"@type":"WebPage","@id":"https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/","url":"https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/","name":"Ligj Nr. 29\/2023 P\u00ebr Tatimin mbi t\u00eb ardhurat - AlProfit Consult","isPartOf":{"@id":"https:\/\/alprofitconsult.al\/#website"},"primaryImageOfPage":{"@id":"https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/#primaryimage"},"image":{"@id":"https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/#primaryimage"},"thumbnailUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/05\/Ligj-Nr.-292023-Per-Tatimin-mbi-te-ardhurat-Alprofit-Consult.jpg","datePublished":"2023-05-04T21:26:51+00:00","dateModified":"2023-05-04T21:26:53+00:00","breadcrumb":{"@id":"https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/#breadcrumb"},"inLanguage":"it-IT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/"]}]},{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/#primaryimage","url":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/05\/Ligj-Nr.-292023-Per-Tatimin-mbi-te-ardhurat-Alprofit-Consult.jpg","contentUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/05\/Ligj-Nr.-292023-Per-Tatimin-mbi-te-ardhurat-Alprofit-Consult.jpg","width":1920,"height":1280},{"@type":"BreadcrumbList","@id":"https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Kryefaqe","item":"https:\/\/alprofitconsult.al\/"},{"@type":"ListItem","position":2,"name":"Ligj Nr. 29\/2023 P\u00ebr Tatimin mbi t\u00eb ardhurat"}]},{"@type":"WebSite","@id":"https:\/\/alprofitconsult.al\/#website","url":"https:\/\/alprofitconsult.al\/","name":"AlProfit Consult","description":"Ufficio contabilit\u00e0","publisher":{"@id":"https:\/\/alprofitconsult.al\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/alprofitconsult.al\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"it-IT"},{"@type":"Organization","@id":"https:\/\/alprofitconsult.al\/#organization","name":"Alprofit Consult","url":"https:\/\/alprofitconsult.al\/","logo":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/alprofitconsult.al\/#\/schema\/logo\/image\/","url":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/logoalprofit.png","contentUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/logoalprofit.png","width":529,"height":156,"caption":"Alprofit Consult"},"image":{"@id":"https:\/\/alprofitconsult.al\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/AlProfitConsult\/","https:\/\/x.com\/AlProfitConsult","https:\/\/www.linkedin.com\/company\/andi-haxhillari\/","https:\/\/www.pinterest.com\/AlProfitConsult\/","https:\/\/www.youtube.com\/channel\/UCZ5Gfntn161Nla3g1XdRldA","https:\/\/sq.wikipedia.org\/wiki\/P\u00ebrdoruesi:Andi25~sqwiki"]},{"@type":"Person","@id":"https:\/\/alprofitconsult.al\/#\/schema\/person\/6b9ac6ae1535adaed60182dcc6afd3ce","name":"Amministratore","image":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/alprofitconsult.al\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/7a874d9ff0fc8c6c429bcdb7445d037ce6ea37a42090de7c389e943deb01743c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7a874d9ff0fc8c6c429bcdb7445d037ce6ea37a42090de7c389e943deb01743c?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/alprofitconsult.al\/","https:\/\/www.facebook.com\/AlProfitConsult\/","https:\/\/www.instagram.com\/alprofitconsult\/"],"url":"https:\/\/alprofitconsult.al\/it\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/posts\/17969","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/comments?post=17969"}],"version-history":[{"count":5,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/posts\/17969\/revisions"}],"predecessor-version":[{"id":17982,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/posts\/17969\/revisions\/17982"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/media\/17973"}],"wp:attachment":[{"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/media?parent=17969"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/categories?post=17969"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/tags?post=17969"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}