{"id":18644,"date":"2023-12-17T20:02:48","date_gmt":"2023-12-17T20:02:48","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18644"},"modified":"2023-12-17T20:17:56","modified_gmt":"2023-12-17T20:17:56","slug":"akt-normativ-nr-7-date-14-12-2024-per-disa-shtesa-dhe-ndryshime-ne-ligjin-nr-29-2023-per-tatimin-mbi-te-ardhurat-te-ndryshuar","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/akt-normativ-nr-7-date-14-12-2024-per-disa-shtesa-dhe-ndryshime-ne-ligjin-nr-29-2023-per-tatimin-mbi-te-ardhurat-te-ndryshuar\/","title":{"rendered":"Akt normativ Nr.7, dat\u00eb 14.12.2024 P\u00ebr disa shtesa dhe ndryshime n\u00eb ligjin nr. 29\/2023, \u201cp\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar"},"content":{"rendered":"

AKT NORMATIV<\/strong><\/p>\n\n\n\n

Nr. 7, dat\u00eb 14.12.2023<\/a><\/strong><\/p>\n\n\n\n

P\u00cbR DISA SHTESA DHE NDRYSHIME N\u00cb LIGJIN NR. 29\/2023, \u201cP\u00cbR TATIMIN MBI T\u00cb ARDHURAT\u201d, T\u00cb NDRYSHUAR<\/strong><\/h1>\n\n\n\n

N\u00eb mb\u00ebshtetje t\u00eb nenit 101 t\u00eb Kushtetut\u00ebs, me propozimin e ministrit t\u00eb Financave dhe Ekonomis\u00eb, K\u00ebshilli i Ministrave<\/p>\n\n\n\n

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

N\u00eb ligjin nr. 29\/2023, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar, b\u00ebhen k\u00ebto ndryshime dhe shtesa:<\/p>\n\n\n\n

Neni 1<\/h2>\n\n\n\n

N\u00eb pik\u00ebn 1, t\u00eb nenit 65, fjal\u00ebt \u201c… 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.\u201d z\u00ebvend\u00ebsohen me \u201c… dhe individ\u00ebt e vet\u00ebpun\u00ebsuar apo individ\u00ebt tregtar\u00eb t\u00eb regjistruar p\u00ebr TVSH-n\u00eb, 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, q\u00eb nuk jan\u00eb t\u00eb regjistruar p\u00ebr TVSH-n\u00eb.\u201d.<\/p>\n\n\n\n

\n

\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.<\/s> .. dhe individ\u00ebt e vet\u00ebpun\u00ebsuar apo individ\u00ebt tregtar\u00eb t\u00eb regjistruar p\u00ebr TVSH-n\u00eb, 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, q\u00eb nuk jan\u00eb t\u00eb regjistruar p\u00ebr TVSH-n\u00eb.\u201d.<\/span><\/p>\n<\/blockquote>\n\n\n\n

Neni 2<\/h2>\n\n\n\n

N\u00eb nenin 69 b\u00ebhen shtesat dhe ndryshimet e m\u00ebposhtme:<\/p>\n\n\n\n

1. Pas shkronj\u00ebs \u201cdh\u201d shtohen shkronjat \u201ce\u201d, \u201c\u00eb\u201d dhe \u201cf\u201d, me k\u00ebt\u00eb p\u00ebrmbajtje:<\/p>\n\n\n\n

\u201ce) P\u00ebr t\u00eb gjith\u00eb tatimpaguesit, t\u00eb regjistruar para dat\u00ebs 31 dhjetor 2023, t\u00eb cil\u00ebt jan\u00eb subjekt i tatimit t\u00eb thjeshtuar mbi fitimin apo tatimit mbi fitimin, si edhe p\u00ebr ata q\u00eb regjistrohen p\u00ebr her\u00eb t\u00eb par\u00eb n\u00eb vitin pasardh\u00ebs, p\u00ebr efekt t\u00eb periudh\u00ebs tatimore 2024, do t\u00eb p\u00ebrdoren formular\u00ebt dhe p\u00ebrgjegj\u00ebsit\u00eb tatimore, sipas ligjit nr. 9632, dat\u00eb 30.10.2006<\/a>, \u201cP\u00ebr sistemin e taksave vendore\u201d, t\u00eb ndryshuar, si dhe ligjit nr. 8438, dat\u00eb 28.12.1998<\/a>, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar;<\/p>\n\n\n\n

\u00eb) Parapagimet, sipas nenit 63, t\u00eb k\u00ebtij ligji, p\u00ebr kategorit\u00eb e personave, t\u00eb cil\u00ebt furnizojn\u00eb sh\u00ebrbime profesionale dhe jan\u00eb subjekt i tatimit mbi t\u00eb ardhurat nga data 1 janar 2024, p\u00ebrjashtimisht p\u00ebr vitin 2024, llogariten bazuar n\u00eb deklaratat e tatimit t\u00eb thjeshtuar mbi fitimin dhe tatimit mbi fitimin t\u00eb viteve paraardh\u00ebse, duke zbatuar normat tatimore t\u00eb parashikuara n\u00eb k\u00ebt\u00eb ligj;<\/p><\/blockquote><\/figure>\n\n\n\n

f) Deklarata e tatimit t\u00eb mbajtur n\u00eb burim, sipas nenit 57, t\u00eb k\u00ebtij ligji, do t\u00eb zbatohet duke filluar nga periudha tatimore janar 2025. P\u00ebr vitin 2024 do t\u00eb p\u00ebrdoret deklarata sipas modelit ekzistues.\u201d.<\/p>\n\n\n\n

2. N\u00eb pik\u00ebn 2, fjal\u00ebt \u201c… deri m\u00eb 31 dhjetor 2023 …\u201d z\u00ebvend\u00ebsohen me \u201c… deri m\u00eb 31 dhjetor 2024 …\u201d.<\/p>\n\n\n\n

\n

Tabela e tatimit mbi t\u00eb ardhurat personale nga pun\u00ebsimi p\u00ebr periudh\u00ebn nga 1 qershor 2023 deri m\u00eb 31 dhjetor 2024<\/span><\/strong> \u00ebsht\u00eb si m\u00eb posht\u00eb:<\/p>\n<\/blockquote>\n\n\n\n

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

3. N\u00eb pik\u00ebn 5, n\u00eb fund t\u00eb fjalis\u00eb shtohen fjal\u00ebt \u201c… , me p\u00ebrjashtim t\u00eb shkronjave \u201ce\u201d, \u201c\u00eb\u201d dhe \u201cf\u201d, t\u00eb k\u00ebtij neni, zbatimi i t\u00eb cilave do t\u00eb b\u00ebhet sipas parashikimeve t\u00eb ligjit nr. 8438, dat\u00eb 28.12.1998, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar, deri n\u00eb periudh\u00ebn dhjetor 2024\u201d.<\/p>\n\n\n\n

\n

Deri n\u00eb dat\u00ebn e fillimit t\u00eb efekteve t\u00eb k\u00ebtij ligji, sipas p\u00ebrcaktimit t\u00eb nenit 72 t\u00eb tij, zbatohen parashikimet e ligjit nr. 8438, dat\u00eb 28.12.1998, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar”, \u2026 , me p\u00ebrjashtim t\u00eb shkronjave \u201ce\u201d, \u201c\u00eb\u201d dhe \u201cf\u201d, t\u00eb k\u00ebtij neni, zbatimi i t\u00eb cilave do t\u00eb b\u00ebhet sipas parashikimeve t\u00eb ligjit nr. 8438, dat\u00eb 28.12.1998, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar, deri n\u00eb periudh\u00ebn dhjetor 2024\u201d<\/span>.<\/p>\n<\/blockquote>\n\n\n\n

Neni 3<\/h2>\n\n\n\n

N\u00eb nenin 72, pas fjal\u00ebve \u201c… 1 janar 2024, me p\u00ebrjashtim t\u00eb …\u201d shtohen fjal\u00ebt \u201c… neneve 22, 23, 24, pika 1, q\u00eb shtrijn\u00eb efektet nga data 1 janar 2025, …\u201d.<\/p>\n\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, neneve 22, 23, 24, pika 1, q\u00eb shtrijn\u00eb efektet nga data 1 janar 2025. <\/span><\/p>\n<\/blockquote>\n\n\n\n

\u00a0Neni 4<\/h2>\n\n\n\n

Ky akt normativ hyn n\u00eb fuqi menj\u00ebher\u00eb dhe botohet n\u00eb Fletoren Zyrtare.<\/p>\n\n\n\n

Scarica<\/p>\n\n\n\n