{"id":18309,"date":"2023-11-11T14:54:30","date_gmt":"2023-11-11T14:54:30","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18309"},"modified":"2023-11-11T14:54:32","modified_gmt":"2023-11-11T14:54:32","slug":"tatimi-mbi-te-ardhurat-e-korporates-dispozita-specifike-te-tatimit-mbi-te-ardhurat-e-korporates-transferimi-i-cmimeve-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-transferimi-i-cmimeve-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: transferimi i \u00e7mimeve (ndryshimet ligjore pas Janar 2024)"},"content":{"rendered":"<h2 class=\"wp-block-heading\"><strong>Transferimi i \u00e7mimeve<\/strong><\/h2>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>N\u00eb p\u00ebrputhje me k\u00ebt\u00eb <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/11\/LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">ligj<\/a> 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><\/blockquote>\n\n\n\n<p>Termi \u201ctransaksion i kontrolluar\u201d n\u00ebnkupton:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u00e7do transaksion midis personave t\u00eb lidhur kur:<ul><li>nj\u00ebra nga pal\u00ebt n\u00eb transaksion \u00ebsht\u00eb rezidente dhe tjetra jorezidente;<\/li><li>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;<\/li><li> 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;<\/li><\/ul><\/li><li>\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;<\/li><li>\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;<\/li><li>\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.<\/li><\/ul>\n\n\n\n<p>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<h2 class=\"wp-block-heading\" id=\"krahasueshm\u00ebria\"><strong>Krahasueshm\u00ebria<\/strong><\/h2>\n\n\n\n<p>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<figure class=\"wp-block-pullquote\"><blockquote><p>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><p>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><\/blockquote><\/figure>\n\n\n\n<p>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<ul class=\"wp-block-list\"><li>karakteristikat e pron\u00ebs, mallit apo sh\u00ebrbimeve t\u00eb transferuara;<\/li><li>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;<\/li><li>kushtet kontraktuale t\u00eb transaksioneve;<\/li><li>rrethanat ekonomike n\u00eb t\u00eb cilat ndodhin transaksionet; dhe<\/li><li>strategjit\u00eb e biznesit t\u00eb ndjekura nga pal\u00ebt n\u00eb lidhje me transaksionet.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Metodat e transferimit t\u00eb \u00e7mimit<\/strong><\/h2>\n\n\n\n<p>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<blockquote class=\"wp-block-quote is-style-default is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>a)metoda e \u00e7mimit t\u00eb pakontrolluar t\u00eb krahasuesh\u00ebm,<\/strong> 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><p><strong>b) metoda e \u00e7mimit t\u00eb rishitjes,<\/strong> 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><p><strong>c) metoda kosto plus,<\/strong> 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><p><strong>\u00e7) metoda e marzhit neto t\u00eb transaksionit, <\/strong>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><p><strong>d) metoda e ndarjes s\u00eb fitimit t\u00eb transaksionit,<\/strong> 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><\/blockquote>\n\n\n\n<p>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<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>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><\/blockquote>\n\n\n\n<p>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<h2 class=\"wp-block-heading\"><strong>Vler\u00ebsimi i transaksioneve t\u00eb kontrolluara t\u00eb kombinuara<\/strong><\/h2>\n\n\n\n<p>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<ul class=\"wp-block-list\"><li>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<\/li><li>p\u00ebr t\u00eb zbatuar metodat e transferimit t\u00eb \u00e7mimit, t\u00eb p\u00ebrcaktuara n\u00eb nenin 34 t\u00eb k\u00ebtij ligji.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Diapazoni i treguesve t\u00eb tregut<\/strong><\/h2>\n\n\n\n<p>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<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>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><\/blockquote>\n\n\n\n<p>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<h2 class=\"wp-block-heading\"><strong>K\u00ebrkesat p\u00ebr dokumentacion<\/strong><\/h2>\n\n\n\n<p>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<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>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><\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Rregullimet korresponduese<\/strong><\/h2>\n\n\n\n<p>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<p>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<h2 class=\"wp-block-heading\"><strong>Marr\u00ebveshjet e \u00e7mimit n\u00eb avanc\u00eb<\/strong><\/h2>\n\n\n\n<p>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<p>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<p>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<p>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<p>Shkarko k\u00ebtu 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-2.pdf\">LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT-2<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/11\/LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT-2.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>Transferimi i \u00e7mimeve 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":18313,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100,1],"tags":[447,437,438,90,444,446],"class_list":["post-18309","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","category-uncategorized","tag-arms-length","tag-entitete","tag-entitetet-e-kontrolluara","tag-tatimi-mbi-te-ardhurat","tag-tatimi-mbi-te-ardhurat-e-korporates","tag-transferimi-i-cmimit"],"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 e korporat\u00ebs: Dispozita specifike t\u00eb tatimit mbi t\u00eb ardhurat e korporat\u00ebs: transferimi i \u00e7mimeve (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-e-korporates-dispozita-specifike-te-tatimit-mbi-te-ardhurat-e-korporates-transferimi-i-cmimeve-ndryshimet-ligjore-pas-janar-2024\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tatimi mbi t\u00eb ardhurat e korporat\u00ebs: Dispozita specifike t\u00eb tatimit mbi t\u00eb ardhurat e korporat\u00ebs: transferimi i \u00e7mimeve (ndryshimet ligjore pas Janar 2024) - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Transferimi i \u00e7mimeve 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. 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