{"id":18115,"date":"2023-08-27T21:22:57","date_gmt":"2023-08-27T21:22:57","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18115"},"modified":"2023-08-27T21:22:58","modified_gmt":"2023-08-27T21:22:58","slug":"tatimi-mbi-te-ardhurat-personale-dispozitat-e-pergjithshme-ndryshimet-ligjore-pas-janar-2024","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/tatimi-mbi-te-ardhurat-personale-dispozitat-e-pergjithshme-ndryshimet-ligjore-pas-janar-2024\/","title":{"rendered":"Tatimi mbi t\u00eb ardhurat personale: dispozitat e p\u00ebrgjithshme (ndryshimet ligjore pas Janar 2024)"},"content":{"rendered":"<h2 class=\"wp-block-heading\"><strong>Tatimpaguesi i tatimit mbi t\u00eb ardhurat personale<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>\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><\/figure>\n\n\n\n<p>\u201cPerson fizik\u201d \u00ebsht\u00eb \u00e7do: a) individ i vet\u00ebpun\u00ebsuar; b) individ tregtar; dhe 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<h2 class=\"wp-block-heading\">Rezidenca<\/h2>\n\n\n\n<p>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<p>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<p>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<p>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<p>\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<p>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<h2 class=\"wp-block-heading\"><strong>Dokumentacioni<\/strong><\/h2>\n\n\n\n<p>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<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>\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><\/blockquote>\n\n\n\n<p>Lexo k\u00ebtu <a href=\"https:\/\/alprofitconsult.al\/it\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/alprofitconsult.al\/ligj-nr-29-2023-per-tatimin-mbi-te-ardhurat\/<\/a> tekstin e plot\u00eb t\u00eb ligjit.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/08\/LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT.pdf\">LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/08\/LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT.pdf\" class=\"wp-block-file__button\" download>Scarica<\/a><\/div>\n\n\n\n<p>Fonte: <a href=\"https:\/\/www.tatime.gov.al\/c\/6\/70\/tatimi-mbi-te-ardhurat\" target=\"_blank\" rel=\"noreferrer noopener\">Direzione Generale delle Imposte.<\/a><\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Hai qualche domanda?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Non esitare a <a href=\"https:\/\/alprofitconsult.al\/it\/contact\/\" target=\"_self\">contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Tatimpaguesi i tatimit mbi t\u00eb ardhurat personale \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. \u201cPerson fizik\u201d \u00ebsht\u00eb \u00e7do: a) individ i vet\u00ebpun\u00ebsuar; b) individ tregtar; dhe c) individ sipas kuptimit t\u00eb Kodit Civil, p\u00ebrfshir\u00eb t\u00eb pun\u00ebsuarit, si dhe \u00e7do individ tjet\u00ebr person fizik [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":18117,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[85,90,249],"class_list":["post-18115","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","tag-ndryshime-ligjore","tag-tatimi-mbi-te-ardhurat","tag-tatimi-mbi-te-ardhurat-personale"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tatimi mbi t\u00eb ardhurat personale: dispozitat e p\u00ebrgjithshme (ndryshimet ligjore pas Janar 2024) - 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\/tatimi-mbi-te-ardhurat-personale-dispozitat-e-pergjithshme-ndryshimet-ligjore-pas-janar-2024\/\" 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