{"id":18305,"date":"2023-11-06T12:13:48","date_gmt":"2023-11-06T12:13:48","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18305"},"modified":"2023-11-06T12:13:50","modified_gmt":"2023-11-06T12:13:50","slug":"tatimi-mbi-te-ardhurat-e-korporates-dispozita-specifike-te-tatimit-mbi-te-ardhurat-e-korporates-ndryshimet-ligjore-pas-janar-2024","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/tatimi-mbi-te-ardhurat-e-korporates-dispozita-specifike-te-tatimit-mbi-te-ardhurat-e-korporates-ndryshimet-ligjore-pas-janar-2024\/","title":{"rendered":"Tatimi mbi t\u00eb ardhurat e korporat\u00ebs: Dispozita specifike t\u00eb tatimit mbi t\u00eb ardhurat e korporat\u00ebs: (ndryshimet ligjore pas Janar 2024)"},"content":{"rendered":"<h2 class=\"wp-block-heading\"><strong>P\u00ebrjashtimi n\u00eb pjes\u00ebmarrje<\/strong><\/h2>\n\n\n\n<p>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<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>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><p>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><\/blockquote>\n\n\n\n<p>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<p>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<h2 class=\"wp-block-heading\"><strong>Rregullat e kufizimit t\u00eb interesit<\/strong><\/h2>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>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><\/blockquote>\n\n\n\n<p>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<p>P\u00ebr q\u00ebllimet e k\u00ebtij neni, &#8220;interesi i tep\u00ebrt&#8221; 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<p>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<p>Ky nen nuk zbatohet p\u00ebr:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>bankat, institucionet financiare jobankare t\u00eb kredidh\u00ebnies, shoq\u00ebrit\u00eb e sigurimit dhe shoq\u00ebrit\u00eb e lizingut;<\/li><li>interesat lidhur me kredit\u00eb e p\u00ebrdorura p\u00ebr financimin e nj\u00eb projekti afatgjat\u00eb t\u00eb infrastruktur\u00ebs publike ku operatori i projektit, kostot e huamarrjes, asetet dhe t\u00eb ardhurat jan\u00eb t\u00eb gjitha n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/li><\/ul>\n\n\n\n<p>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<h2 class=\"wp-block-heading\"><strong>Provigjionet dhe zbritja e borxhit t\u00eb keq p\u00ebr institucionet financiare<\/strong><\/h2>\n\n\n\n<p>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<ul class=\"wp-block-list\"><li>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<\/li><li>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.<\/li><li>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.<\/li><\/ul>\n\n\n\n<p>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<ul class=\"wp-block-list\"><li>borxhi i keq, i p\u00ebrfshir\u00eb m\u00eb par\u00eb n\u00eb t\u00eb ardhurat, hiqet nga kontabiliteti i entitetit;<\/li><li>jan\u00eb nd\u00ebrmarr\u00eb t\u00eb gjitha veprimet e mundshme ligjore p\u00ebr t\u00eb mbledhur borxhin; dhe<\/li><li>provigjionet e krijuara sipas pik\u00ebs 1 t\u00eb k\u00ebtij neni duhet t&#8217;i shtohen fitimit t\u00eb tatuesh\u00ebm.<\/li><\/ul>\n\n\n\n<p>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<ul class=\"wp-block-list\"><li>n\u00eb rast se kredia \u00ebsht\u00eb e siguruar me pasuri t\u00eb luajtshme ose t\u00eb paluajtshme:<ul><li>365 dit\u00eb pas depozitimit t\u00eb k\u00ebrkes\u00ebs p\u00ebr fillimin e ekzekutimit t\u00eb detyruesh\u00ebm te p\u00ebrmbaruesi ligjor, ose; <\/li><\/ul><ul><li>n\u00eb momentin e ekzekutimit t\u00eb pasuris\u00eb t\u00eb luajtshme ose t\u00eb paluajtshme, cilado qoft\u00eb data m\u00eb e hershme.<\/li><\/ul><\/li><li>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.<\/li><\/ul>\n\n\n\n<p>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<p>Shkarko ligjin e plot\u00eb:<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/11\/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\/11\/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>P\u00ebrjashtimi n\u00eb pjes\u00ebmarrje 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: 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 b) aksionet 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