{"id":18951,"date":"2024-01-19T13:36:46","date_gmt":"2024-01-19T13:36:46","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18951"},"modified":"2024-01-26T07:49:47","modified_gmt":"2024-01-26T07:49:47","slug":"vendim-nr-132-date-7-3-2018-per-metodologjine-per-percaktimin-e-vleres-se-taksueshme-te-pasurise-se-paluajtshme-ndertesa-e-bazes-se-takses-per-kategori-specifike-natyren-dhe-prio","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/vendim-nr-132-date-7-3-2018-per-metodologjine-per-percaktimin-e-vleres-se-taksueshme-te-pasurise-se-paluajtshme-ndertesa-e-bazes-se-takses-per-kategori-specifike-natyren-dhe-prio\/","title":{"rendered":"Si llogariten taksat e reja p\u00ebr pronat? Vendim nr 132, dat\u00eb 7.3.2018."},"content":{"rendered":"

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

Vendim Nr. 132, dat\u00eb 7.3.2018 P\u00ebr metodologjin\u00eb p\u00ebr p\u00ebrcaktimin e vler\u00ebs s\u00eb taksueshme t\u00eb pasuris\u00eb s\u00eb paluajtshme \u201cnd\u00ebrtesa\u201d, e baz\u00ebs s\u00eb taks\u00ebs p\u00ebr kategori specifike, natyr\u00ebn dhe prioritetin e informacionit dhe t\u00eb dh\u00ebnave p\u00ebr p\u00ebrcaktimin e baz\u00ebs s\u00eb taks\u00ebs, si dhe t\u00eb kritereve dhe rregullave p\u00ebr vler\u00ebsimin alternativ t\u00eb detyrimit t\u00eb taks\u00ebs<\/strong>.<\/p>\n\n\n\n

VENDIM<\/p>\n\n\n\n

Nr. 132, dat\u00eb 7.3.2018<\/a><\/p>\n\n\n\n

N\u00eb mb\u00ebshtetje t\u00eb nenit 100 t\u00eb Kushtetut\u00ebs dhe t\u00eb neneve 21, 22\/1, 22\/3 e 22\/4, t\u00eb ligjit nr. 9632, dat\u00eb 30.10.2006, \u201cP\u00ebr sistemin e taksave vendore\u201d, t\u00eb ndryshuar, 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

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

P\u00ebrkufizime<\/strong><\/h2>\n\n\n\n

P\u00ebr q\u00ebllim t\u00eb zbatimit t\u00eb metodologjis\u00eb p\u00ebr p\u00ebrcaktimin e baz\u00ebs s\u00eb taksueshme t\u00eb pasuris\u00eb s\u00eb paluajtshme \u201cnd\u00ebrtes\u00eb\u201d, termat e m\u00ebposht\u00ebm kan\u00eb kuptimin si m\u00eb posht\u00eb vijon:<\/p>\n\n\n\n

1. \u201c\u00c7mim vler\u00ebsues\u201d, nj\u00ebsia mat\u00ebse e vler\u00ebs p\u00ebr met\u00ebr katror t\u00eb sip\u00ebrfaqes s\u00eb nd\u00ebrtimit t\u00eb pasuris\u00eb s\u00eb paluajtshme. Ky \u00e7mim mund t\u00eb jet\u00eb \u00e7mimi i tregut ose \u00e7mimi i vler\u00ebsuar i p\u00ebrcaktuar me k\u00ebt\u00eb metodologji.<\/p>\n\n\n\n

2. \u201cNdarje\/n\u00ebnndarje zonale\u201d, nj\u00eb rajon territorial brenda nj\u00ebsis\u00eb s\u00eb vet\u00ebqeverisjes vendore me em\u00ebr dhe num\u00ebr kadastral unik. K\u00ebto ndarje\/n\u00ebnndarje paraqiten n\u00eb parcela tok\u00ebsore me kufij t\u00eb p\u00ebrcaktuar, q\u00eb i ndajn\u00eb ato nga nj\u00ebra-tjetra.<\/p>\n\n\n\n

3. \u201cNd\u00ebrtes\u00eb\u201d, objekti\/objektet e nd\u00ebrtuara mbi\/n\u00ebn sip\u00ebrfaqen e tok\u00ebs ose t\u00eb lidhura me tok\u00ebn dhe q\u00eb p\u00ebrfaq\u00ebson nj\u00eb struktur\u00eb nd\u00ebrtimore me nj\u00eb ose m\u00eb shum\u00eb nj\u00ebsi pron\u00ebsore, e cila \u00ebsht\u00eb objekt i taks\u00ebs mbi nd\u00ebrtes\u00ebn sipas p\u00ebrcaktimit t\u00eb dh\u00ebn\u00eb n\u00eb ligj.<\/p>\n\n\n\n

4. \u201cNd\u00ebrtes\u00eb e pap\u00ebrfunduar\u201d, objekti nd\u00ebrtimor n\u00eb t\u00ebr\u00ebsi ose\/edhe ajo pjes\u00eb e nd\u00ebrtes\u00ebs ekzistuese, p\u00ebr t\u00eb cilin zhvilluesi \u00ebsht\u00eb pajisur me leje nd\u00ebrtimi, por q\u00eb nuk ka arritur ta p\u00ebrfundoj\u00eb at\u00eb sipas afatit t\u00eb p\u00ebrcaktuar n\u00eb aktin e miratimit t\u00eb k\u00ebrkes\u00ebs p\u00ebr leje nd\u00ebrtimi.<\/p>\n\n\n\n

5. \u201cNj\u00ebsi pron\u00ebsore\u201d, nd\u00ebrtesa ose pjes\u00eb e saj, e cila \u00ebsht\u00eb n\u00eb pron\u00ebsi\/p\u00ebrdorim t\u00eb individit, t\u00eb nj\u00eb personi fizik apo t\u00eb nj\u00eb personi juridik, dhe q\u00eb \u00ebsht\u00eb e ndar\u00eb ligj\u00ebrisht nga pronat e tjera t\u00eb pasuris\u00eb s\u00eb paluajtshme \u201cnd\u00ebrtes\u00eb\u201d. Nj\u00ebsia pron\u00ebsore mund t\u00eb p\u00ebrdoret p\u00ebr q\u00ebllim banimi ose\/edhe p\u00ebr q\u00ebllim veprimtarie ekonomike etj.<\/p>\n\n\n\n

6. \u201cNdarje e nj\u00ebsis\u00eb pron\u00ebsore p\u00ebr banim\u201d, pjesa e nj\u00ebsis\u00eb pron\u00ebsore q\u00eb p\u00ebrdoret p\u00ebr q\u00ebllim banimi.<\/p>\n\n\n\n

7. \u201cNdarje e nj\u00ebsis\u00eb pron\u00ebsore p\u00ebr veprimtari ekonomike\u201d, pjesa e nj\u00ebsis\u00eb pron\u00ebsore q\u00eb p\u00ebrdoret p\u00ebr q\u00ebllim veprimtarie ekonomike.<\/p>\n\n\n\n

8. \u201cP\u00ebrdorues\u201d, individi, personi fizik ose personi juridik, q\u00eb ka n\u00eb p\u00ebrdorim nd\u00ebrtes\u00ebn\/ nj\u00ebsin\u00eb pron\u00ebsore p\u00ebr q\u00ebllime banimi, veprimtarie ekonomike apo p\u00ebr veprimtari joekonomike, pavar\u00ebsisht nga fakti n\u00ebse kjo nd\u00ebrtes\u00eb\/nj\u00ebsi pron\u00ebsore ka titull pron\u00ebsie ose jo.<\/p>\n\n\n\n

9. \u201cRegjist\u00ebr qendror i baz\u00ebs s\u00eb t\u00eb dh\u00ebnave t\u00eb pasuris\u00eb s\u00eb paluajtshme\u201d (Kadastra fiskale), sistemi qendror i baz\u00ebs s\u00eb t\u00eb dh\u00ebnave, i cili sh\u00ebrben p\u00ebr hedhjen, p\u00ebrpunimin, korrektimin e t\u00eb dh\u00ebnave, t\u00eb cilat lidhen me pasurin\u00eb e paluajtshme dhe q\u00eb sh\u00ebrbejn\u00eb p\u00ebr efekt t\u00eb llogaritjes s\u00eb shum\u00ebs s\u00eb taks\u00ebs s\u00eb pasuris\u00eb s\u00eb paluajtshme p\u00ebr t\u2019u paguar nga \u00e7do taksapagues. Ky regjist\u00ebr ofron informacion p\u00ebr p\u00ebrdoruesit.<\/p>\n\n\n\n

10. \u201cTaksapagues\u201d, \u00e7do individ, person fizik ose juridik, vend\u00ebs ose i huaj, pronar apo p\u00ebrdorues i pasurive t\u00eb paluajtshme n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, pavar\u00ebsisht nga niveli i shfryt\u00ebzimit t\u00eb k\u00ebtyre nd\u00ebrtesave. Detyrimin p\u00ebr pagimin e taks\u00ebs mbi pasurin\u00eb e paluajtshme \u201cnd\u00ebrtes\u00eb\u201d e kan\u00eb, sipas rastit, pronari ose bashk\u00ebpronari, sipas pjes\u00ebs q\u00eb zot\u00ebron, apo p\u00ebrdoruesi i pasuris\u00eb s\u00eb paluajtshme, p\u00ebr pasurit\u00eb q\u00eb nuk jan\u00eb t\u00eb pajisura me dokumente t\u00eb pron\u00ebsis\u00eb, personat q\u00eb kan\u00eb aplikuar p\u00ebr legalizim t\u00eb nd\u00ebrtes\u00ebs, zhvilluesit, t\u00eb cil\u00ebt nuk arrijn\u00eb t\u00eb mbyllin nd\u00ebrtimin sipas lejes p\u00ebrkat\u00ebse t\u00eb l\u00ebshuar nga nj\u00ebsia e vet\u00ebqeverisjes vendore.<\/p>\n\n\n\n

11. \u201cVler\u00eb e pasuris\u00eb\u201d, vlera aktuale e pasuris\u00eb s\u00eb paluajtshme nd\u00ebrtes\u00eb\/nj\u00ebsi pron\u00ebsore e njohur me dokumente ligjore ose vlera e p\u00ebrcaktuar me nj\u00eb nga metodat e p\u00ebrshkruara n\u00eb k\u00ebt\u00eb metodologji. Vlera e pasuris\u00eb \u00ebsht\u00eb baza e taksueshme mbi t\u00eb cil\u00ebn aplikohet shkalla e taks\u00ebs s\u00eb pasuris\u00eb s\u00eb paluajtshme nd\u00ebrtes\u00eb\/nj\u00ebsi pron\u00ebsore. Vlera e pasuris\u00eb llogaritet si shum\u00ebzim i \u00e7mimit p\u00ebr met\u00ebr katror me sip\u00ebrfaqen e nd\u00ebrtes\u00ebs\/nj\u00ebsis\u00eb pron\u00ebsore.<\/p>\n\n\n\n

12. \u201cVeprimtari ekonomike\u201d, \u00e7do veprimtari e kryer nga prodhuesit, tregtar\u00ebt, personat q\u00eb furnizojn\u00eb mallra dhe sh\u00ebrbime, p\u00ebrfshir\u00eb veprimtarit\u00eb nxjerr\u00ebse, industriale, tregtare, t\u00eb sh\u00ebrbimit, bujq\u00ebsore dhe veprimtarit\u00eb profesionale. Veprimtari ekonomike konsiderohet, gjithashtu, shfryt\u00ebzimi i pasuris\u00eb s\u00eb trup\u00ebzuar ose t\u00eb patrup\u00ebzuar, me q\u00ebllim realizimin e t\u00eb ardhurave me karakter t\u00eb vazhduesh\u00ebm.<\/p>\n\n\n\n

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

Metodologjia p\u00ebr p\u00ebrcaktimin e vler\u00ebs s\u00eb taksueshme t\u00eb pasuris\u00eb s\u00eb paluajtshme \u201cnd\u00ebrtesa\u201d<\/strong><\/h2>\n\n\n\n

1. P\u00ebrcaktimi i \u00e7mimit vler\u00ebsues dhe i sip\u00ebrfaqes s\u00eb nd\u00ebrtes\u00ebs\/nj\u00ebsis\u00eb pron\u00ebsore<\/p>\n\n\n\n

\n

P\u00ebrcaktimi i vler\u00ebs s\u00eb taksueshme t\u00eb pasuris\u00eb s\u00eb paluajtshme nd\u00ebrtes\u00eb\/nj\u00ebsi pron\u00ebsore bazohet mbi prioritetet e vler\u00ebsimit, duke ndjekur nj\u00eb radh\u00eb t\u00eb caktuar. Baza e vler\u00ebsimit mb\u00ebshtetet te vet\u00ebdeklarimi, si nj\u00eb detyrim p\u00ebr \u00e7do taksapagues, p\u00ebr t\u00eb vijuar m\u00eb tej edhe me metodat alternative, n\u00ebse vet\u00ebdeklarimi nuk b\u00ebhet, nuk \u00ebsht\u00eb i sakt\u00eb apo nuk disponohen t\u00eb dh\u00ebna t\u00eb plota p\u00ebr nj\u00eb vler\u00ebsim t\u00eb drejt\u00eb t\u00eb pasuris\u00eb s\u00eb paluajtshme nd\u00ebrtes\u00eb\/nj\u00ebsi pron\u00ebsore, q\u00eb duhet t\u00eb taksohet.<\/p>\n\n\n\n

Nj\u00ebsit\u00eb e vet\u00ebqeverisjes vendore, p\u00ebr efekt t\u00eb p\u00ebrcaktimit t\u00eb baz\u00ebs s\u00eb taksueshme t\u00eb pasuris\u00eb s\u00eb paluajtshme nd\u00ebrtes\u00eb, ndjekin k\u00ebt\u00eb radh\u00eb vler\u00ebsimi:<\/p>\n<\/blockquote>\n\n\n\n

1.1 Vet\u00ebdeklarimi<\/p>\n\n\n\n

\u00c7do taksapagues duhet t\u00eb vet\u00ebdeklaroj\u00eb t\u00eb dh\u00ebnat p\u00ebr pasurin\u00eb e tij t\u00eb paluajtshme nd\u00ebrtes\u00eb\/ nj\u00ebsi pron\u00ebsore, q\u00eb ka n\u00eb pron\u00ebsi apo n\u00eb p\u00ebrdorim.<\/p>\n\n\n\n

\n

Vet\u00ebdeklarimi b\u00ebhet pran\u00eb nj\u00ebsis\u00eb s\u00eb vet\u00ebqeverisjes vendore apo \u00e7do institucioni t\u00eb autorizuar nga qeveria apo nj\u00ebsit\u00eb e vet\u00ebqeverisjes vendore, p\u00ebr t\u00eb marr\u00eb dhe p\u00ebr t\u00eb p\u00ebrpunuar informacionin e vet\u00ebdeklarimit t\u00eb taksapaguesit, p\u00ebr q\u00ebllim t\u00eb zbatimit t\u00eb legjislacionit p\u00ebrkat\u00ebs t\u00eb taks\u00ebs mbi pasurin\u00eb e paluajtshme.<\/p>\n<\/blockquote>\n\n\n\n

N\u00eb rast se vlera e vet\u00ebdeklaruar nga taksapaguesi rezulton e ndryshme nga vlera e llogaritur me \u00e7mim e vler\u00ebsuar, t\u00eb p\u00ebrcaktuar me k\u00ebt\u00eb metodologji, si vler\u00eb e baz\u00ebs s\u00eb taks\u00ebs do t\u00eb merret vlera m\u00eb e lart\u00eb.<\/p>\n\n\n\n

N\u00eb faz\u00ebn fillestare t\u00eb zbatimit t\u00eb ligjit nr. 9632, dat\u00eb 30.10.2006<\/a>, \u201cP\u00ebr sistemin e taksave vendore\u201d, t\u00eb ndryshuar, mund t\u00eb merren n\u00eb konsiderat\u00eb dhe t\u00eb p\u00ebrdoren t\u00eb dh\u00ebnat e siguruara nga institucione t\u00eb autorizuara nga qeveria apo nj\u00ebsit\u00eb e vet\u00ebqeverisjes vendore, t\u00eb cilat sh\u00ebrbejn\u00eb p\u00ebr vler\u00ebsimin e pasuris\u00eb s\u00eb paluajtshme dhe p\u00ebrcaktimin e baz\u00ebs s\u00eb taks\u00ebs.<\/p>\n\n\n\n

1.2 P\u00ebrcaktimi i \u00e7mimit t\u00eb vler\u00ebsuar dhe i sip\u00ebrfaqes s\u00eb nd\u00ebrtes\u00ebs, bazuar n\u00eb regjistrin e pasurive t\u00eb paluajtshme t\u00eb mbajtur nga zyrat vendore (ZVRPP)<\/p>\n\n\n\n

P\u00ebr p\u00ebrcaktimin e baz\u00ebs s\u00eb taks\u00ebs p\u00ebr nd\u00ebrtes\u00ebn\/nj\u00ebsin\u00eb pron\u00ebsore, si referenc\u00eb, n\u00eb k\u00ebt\u00eb rast, do t\u00eb sh\u00ebrbej\u00eb vlera e p\u00ebrcaktuar nga rivler\u00ebsimi i pasuris\u00eb t\u00eb regjistruar pran\u00eb ZVRPP-ve.<\/p>\n\n\n\n

N\u00ebse n\u00eb informacionin e marr\u00eb nga ZVRPP-ja konstatohet se p\u00ebr nd\u00ebrtes\u00ebn\/nj\u00ebsin\u00eb pron\u00ebsore \u00ebsht\u00eb kryer nj\u00eb transaksion shitblerjeje gjat\u00eb 3 viteve t\u00eb fundit, at\u00ebher\u00eb si baz\u00eb e taksueshme do t\u00eb merret vlera m\u00eb e lart\u00eb midis transaksionit dhe vler\u00ebs t\u00eb regjistruar n\u00eb ZVRPP.<\/p>\n\n\n\n

1.3 P\u00ebrcaktimi i \u00e7mimit t\u00eb vler\u00ebsuar sipas \u00e7mimeve mesatare t\u00eb shitblerjes s\u00eb nd\u00ebrtesave\/ nj\u00ebsive pron\u00ebsore<\/p>\n\n\n\n

\n

Kur vler\u00ebsimi sipas pikave 1.1 dhe 1.2 m\u00eb lart \u00ebsht\u00eb i pamundur, \u00e7mimi i vler\u00ebsuar p\u00ebr vler\u00ebsimin e pasuris\u00eb s\u00eb paluajtshme nd\u00ebrtes\u00eb\/nj\u00ebsi pron\u00ebsore do t\u00eb korrespondoj\u00eb me \u00e7mimin mesatar referues t\u00eb nd\u00ebrtesave q\u00eb p\u00ebrdoren p\u00ebr q\u00ebllime banimi sipas qyteteve, t\u00eb p\u00ebrcaktuara n\u00eb aneksin 1 q\u00eb i bashk\u00ebngjitet dhe \u00ebsht\u00eb pjes\u00eb p\u00ebrb\u00ebr\u00ebse e k\u00ebtij vendimi.<\/p>\n<\/blockquote>\n\n\n\n

P\u00ebr n\u00ebnkategorizime t\u00eb nd\u00ebrtesave, q\u00eb nuk sh\u00ebrbejn\u00eb p\u00ebr banim, sipas q\u00ebllimit t\u00eb p\u00ebrdorimit, zbatohen \u00e7mimet mesatare p\u00ebr met\u00ebr katror sip\u00ebrfaqe nd\u00ebrtimi, t\u00eb p\u00ebrcaktuara n\u00eb aneksin 2 q\u00eb i bashk\u00ebngjitet k\u00ebtij vendimi dhe \u00ebsht\u00eb pjes\u00eb p\u00ebrb\u00ebr\u00ebse e tij.<\/p>\n\n\n\n

N\u00ebse \u00e7mimi p\u00ebr met\u00ebr katror p\u00ebr banes\u00eb\/nj\u00ebsi pron\u00ebsore, i v\u00ebn\u00eb n\u00eb dispozicion nga ZVRPP-ja, dhe \u00e7mimet minimale fiskale jan\u00eb t\u00eb ndryshme, at\u00ebher\u00eb merret si \u00e7mim vler\u00ebsues ai \u00e7mim q\u00eb ka vler\u00ebn m\u00eb t\u00eb lart\u00eb.<\/p>\n\n\n\n

2. Vlera e pasuris\u00eb s\u00eb paluajtshme \u201cnd\u00ebrtes\u00eb\u201d, referuar verifikimeve n\u00eb terren<\/p>\n\n\n\n

Nj\u00ebsit\u00eb e vet\u00ebqeverisjes vendore, n\u00eb p\u00ebrputhje me kompetencat e kuadrit ligjor n\u00eb fuqi, kryejn\u00eb korrektime n\u00eb regjistrin e baz\u00ebs s\u00eb t\u00eb dh\u00ebnave. Korrektimet kryhen bazuar n\u00eb verifikimet periodike n\u00eb terren p\u00ebr sip\u00ebrfaqen e nd\u00ebrtes\u00ebs\/ nj\u00ebsis\u00eb pron\u00ebsore.<\/p>\n\n\n\n

Verifikimi n\u00eb terren sh\u00ebrben edhe p\u00ebr t\u00eb regjistruar p\u00ebr her\u00eb t\u00eb par\u00eb nd\u00ebrtesa\/nj\u00ebsi pron\u00ebsore ose n\u00ebnndarje t\u00eb saj. N\u00eb k\u00ebt\u00eb rast, nj\u00ebsit\u00eb e vet\u00ebqeverisjes vendore k\u00ebrkojn\u00eb informacion nga burime zyrtare, n\u00ebse ka, p\u00ebr sip\u00ebrfaqen e nd\u00ebrtes\u00ebs\/nj\u00ebsis\u00eb pron\u00ebsore apo n\u00ebnndarjen dhe e krahasojn\u00eb me verifikimin e kryer. N\u00ebse nuk sigurojn\u00eb informacione lidhur me sip\u00ebrfaqen e nd\u00ebrtesave t\u00eb identifikuara, nj\u00ebsit\u00eb e vet\u00ebqeverisjes vendore b\u00ebjn\u00eb vet\u00ebvler\u00ebsimin e nd\u00ebrtes\u00ebs\/nj\u00ebsis\u00eb pron\u00ebsore mbi sip\u00ebrfaqen e verifikuar n\u00eb terren.<\/p>\n\n\n\n

Nj\u00ebsit\u00eb e vet\u00ebqeverisjes vendore, sipas procedurave t\u00eb p\u00ebrcaktuara n\u00eb k\u00ebt\u00eb metodologji, n\u00eb \u00e7do rast, pasi b\u00ebjn\u00eb vler\u00ebsimin e vler\u00ebs s\u00eb pasuris\u00eb s\u00eb paluajtshme, hedhin t\u00eb dh\u00ebnat n\u00eb regjistrin e baz\u00ebs s\u00eb t\u00eb dh\u00ebnave, p\u00ebr efekt t\u00eb p\u00ebrcaktimit t\u00eb baz\u00ebs s\u00eb taks\u00ebs dhe llogaritjes s\u00eb shum\u00ebs s\u00eb taks\u00ebs p\u00ebr t\u2019u paguar nga taksapaguesi.<\/p>\n\n\n\n

2.1 Sip\u00ebrfaqja e prezumuar<\/p>\n\n\n\n

N\u00ebse identifikohet ekzistenca, por nuk arrihet t\u00eb p\u00ebrcaktohet sip\u00ebrfaqja e nd\u00ebrtes\u00ebs\/nj\u00ebsis\u00eb pron\u00ebsore, p\u00ebrdoren vlerat referuese p\u00ebr sip\u00ebrfaqe, si m\u00eb posht\u00eb vijojn\u00eb:<\/p>\n\n\n\n

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a) 100 (nj\u00ebqind) met\u00ebr katror sip\u00ebrfaqe p\u00ebr nj\u00ebsi pron\u00ebsore, p\u00ebr nd\u00ebrtesat p\u00ebr banim;<\/p>\n\n\n\n

b) 70 (shtat\u00ebdhjet\u00eb) met\u00ebr katror sip\u00ebrfaqe p\u00ebr nj\u00ebsi pron\u00ebsore, p\u00ebr nd\u00ebrtesat p\u00ebr banim, t\u00eb privatizuara me ligjin nr. 7652, dat\u00eb 23.12.1992,<\/a> \u201cP\u00ebr privatizimin e banesave shtet\u00ebrore\u201d, t\u00eb ndryshuar.<\/p>\n<\/blockquote>\n\n\n\n

P\u00ebr nd\u00ebrtesat e tjera, t\u00eb cilat nuk sh\u00ebrbejn\u00eb p\u00ebr q\u00ebllime banimi, nj\u00ebsit\u00eb e vet\u00ebqeverisjes vendore b\u00ebjn\u00eb verifikimin n\u00eb terren, p\u00ebr t\u00eb p\u00ebrcaktuar sip\u00ebrfaqen dhe p\u00ebr t\u00eb llogaritur baz\u00ebn e taks\u00ebs.<\/p>\n\n\n\n

Kur gjat\u00eb verifikimeve n\u00eb terren konstatohen d\u00ebmtime t\u00eb nd\u00ebrtesave p\u00ebr shkaqe t\u00eb fatkeq\u00ebsive natyrore (t\u00ebrmet\/zjarr\/p\u00ebrmbytje etj.), t\u00eb cilat ndryshojn\u00eb vler\u00ebn e k\u00ebsaj pasurie, nj\u00ebsia e vet\u00ebqeverisjes vendore, sipas rastit q\u00eb i paraqitet, ngre nj\u00eb komision, i cili vler\u00ebson dhe korrekton vler\u00ebn e nd\u00ebrtes\u00ebs. Vler\u00ebsimi b\u00ebhet sipas gjendjes fizike n\u00eb t\u00eb cil\u00ebn paraqitet nd\u00ebrtesa e d\u00ebmtuar.<\/p>\n\n\n\n

3. N\u00ebnndarja zonale\/n\u00ebnzonale brenda territorit t\u00eb nj\u00ebsis\u00eb s\u00eb vet\u00ebqeverisjes vendore<\/p>\n\n\n\n

Nj\u00ebsit\u00eb e vet\u00ebqeverisjes vendore mund t\u00eb miratojn\u00eb n\u00ebnndarje zonale\/n\u00ebnzonale t\u00eb territorit, brenda juridiksionit t\u00eb tyre, p\u00ebr zbatimin e niveleve t\u00eb shkall\u00ebs s\u00eb taks\u00ebs brenda kufijve plus 30 (tridhjet\u00eb) p\u00ebr qind ose minus 30 (tridhjet\u00eb) p\u00ebr qind.<\/p>\n\n\n\n

K\u00ebshilli i nj\u00ebsis\u00eb s\u00eb vet\u00ebqeverisjes vendore, jo m\u00eb shpesh se nj\u00eb her\u00eb n\u00eb vit, p\u00ebr banesat n\u00eb nj\u00ebsit\u00eb administrative jasht\u00eb qytetit p\u00ebrkat\u00ebs, t\u00eb cilat iu bashkuan nj\u00ebsive t\u00eb qeverisjes vendore pas hyrjes n\u00eb fuqi t\u00eb ligjit nr. 115\/2014,<\/a> mund t\u00eb reduktoj\u00eb \u00e7mimin mesatar referues t\u00eb p\u00ebrcaktuar n\u00eb aneksin 1, deri n\u00eb mas\u00ebn minus 35 (tridhjet\u00eb e pes\u00eb) p\u00ebr qind, krahasuar me \u00e7mimin e zon\u00ebs m\u00eb t\u00eb af\u00ebrt, p\u00ebrjashtuar zonat rezidenciale. N\u00eb zonat q\u00eb p\u00ebrfshihen n\u00eb Bashkin\u00eb Tiran\u00eb, ky reduktim \u00ebsht\u00eb deri n\u00eb 30 (tridhjet\u00eb) p\u00ebr qind, krahasuar me \u00e7mimin e zon\u00ebs m\u00eb t\u00eb af\u00ebrt, p\u00ebrjashtuar zonat rezidenciale.<\/p>\n\n\n\n

Nivelet e miratuara sipas zonave\/n\u00ebnzonave t\u00eb territorit t\u00eb nj\u00ebsis\u00eb s\u00eb vet\u00ebqeverisjes vendore i b\u00ebhen t\u00eb ditura zyrtarisht edhe Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Taks\u00ebs s\u00eb Pasuris\u00eb.<\/p>\n\n\n\n

4. Vlera e pasuris\u00eb s\u00eb paluajtshme p\u00ebr nd\u00ebrtesat e pap\u00ebrfunduara n\u00eb shkelje t\u00eb afatit t\u00eb lejes s\u00eb nd\u00ebrtimit<\/p>\n\n\n\n

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P\u00ebr nd\u00ebrtesat e pajisura me leje nd\u00ebrtimi, por q\u00eb nuk kan\u00eb arritur t\u00eb p\u00ebrfundojn\u00eb sipas afatit t\u00eb p\u00ebrcaktuar n\u00eb aktin e miratimit t\u00eb k\u00ebrkes\u00ebs p\u00ebr leje nd\u00ebrtimi, p\u00ebrcaktimi i baz\u00ebs s\u00eb taksueshme bazohet mbi koston e parashikuar t\u00eb nd\u00ebrtimit, sipas lejes s\u00eb nd\u00ebrtimit t\u00eb miratuar nga nj\u00ebsia p\u00ebrkat\u00ebse e vet\u00ebqeverisjes vendore apo KKT-ja. N\u00eb k\u00ebt\u00eb rast, vlera e baz\u00ebs s\u00eb taks\u00ebs s\u00eb nd\u00ebrtes\u00ebs llogaritet p\u00ebr t\u00eb gjith\u00eb nd\u00ebrtes\u00ebn, kur \u00ebsht\u00eb nj\u00eb nj\u00ebsi e vetme dhe e destinuar p\u00ebr nj\u00eb q\u00ebllim t\u00eb vet\u00ebm p\u00ebrdorimi, pavar\u00ebsisht faz\u00ebs n\u00eb t\u00eb cil\u00ebn gjendet nd\u00ebrtesa e pap\u00ebrfunduar. Baza e taks\u00ebs s\u00eb nd\u00ebrtes\u00ebs llogaritet n\u00eb mas\u00ebn 30 (tridhjet\u00eb) p\u00ebr qind t\u00eb shkall\u00ebs s\u00eb taks\u00ebs t\u00eb p\u00ebrcaktuar me ligj, shum\u00ebzuar me koston e nd\u00ebrtimit t\u00eb parashikuar n\u00eb lejen e miratuar t\u00eb nd\u00ebrtimit.<\/p>\n<\/blockquote>\n\n\n\n

N\u00eb rast kur nd\u00ebrtesa p\u00ebrb\u00ebhet nga m\u00eb shum\u00eb se nj\u00eb nj\u00ebsi pron\u00ebsore, t\u00eb parashikuara p\u00ebr t\u2019u p\u00ebrdorur p\u00ebr q\u00ebllime t\u00eb ndryshme apo p\u00ebr t\u2019u tjet\u00ebrsuar n\u00eb pron\u00ebsi t\u00eb m\u00eb shum\u00eb se nj\u00eb pronari\/p\u00ebrdoruesi, si baz\u00eb e taks\u00ebs do t\u00eb sh\u00ebrbej\u00eb kostoja e plot\u00eb e nd\u00ebrtimit t\u00eb t\u00eb gjitha nj\u00ebsive p\u00ebrb\u00ebr\u00ebse t\u00eb nd\u00ebrtes\u00ebs, pavar\u00ebsisht faz\u00ebs n\u00eb t\u00eb cil\u00ebn gjendet e gjith\u00eb nd\u00ebrtesa e pap\u00ebrfunduar. N\u00eb qoft\u00eb se nj\u00ebsit\u00eb e nd\u00ebrtes\u00ebs, bazuar n\u00eb lejen e miratuar t\u00eb nd\u00ebrtimit, jan\u00eb parashikuar p\u00ebr q\u00ebllime t\u00eb ndryshme p\u00ebrdorimi (p\u00ebr shembull, disa p\u00ebr banim dhe disa p\u00ebr veprimtari ekonomike\/joekonomike), vlera e pasuris\u00eb s\u00eb paluajtshme p\u00ebr p\u00ebrcaktimin e baz\u00ebs s\u00eb taks\u00ebs s\u00eb nd\u00ebrtes\u00ebs llogaritet n\u00eb mas\u00ebn 30 (tridhjet\u00eb) p\u00ebr qind t\u00eb shkall\u00ebs s\u00eb taks\u00ebs s\u00eb p\u00ebrcaktuar me ligj, sipas llojit t\u00eb p\u00ebrdorimit, shum\u00ebzuar me koston e nd\u00ebrtimit p\u00ebr nj\u00ebsi t\u00eb nd\u00ebrtes\u00ebs.<\/p>\n\n\n\n

N\u00eb rast se zhvilluesit kan\u00eb lidhur kontrat\u00eb shitjeje p\u00ebr tjet\u00ebrsimin e pron\u00ebsis\u00eb s\u00eb nd\u00ebrtes\u00ebs s\u00eb pap\u00ebrfunduar apo t\u00eb nj\u00ebsive t\u00eb ve\u00e7anta t\u00eb saj, si baz\u00eb e vler\u00ebsimit t\u00eb pasuris\u00eb s\u00eb paluajtshme, p\u00ebr efekt t\u00eb llogaritjes s\u00eb taks\u00ebs s\u00eb nd\u00ebrtes\u00ebs, do t\u00eb sh\u00ebrbejn\u00eb kontratat e shitjes. N\u00eb qoft\u00eb se nga krahasimi rezulton se vlera e kontratave t\u00eb shitjes \u00ebsht\u00eb e ndryshme nga vlera e llogaritur me \u00e7mimin vler\u00ebsues, at\u00ebher\u00eb si baz\u00eb e taks\u00ebs p\u00ebrcaktohet vlera m\u00eb e lart\u00eb.<\/p>\n\n\n\n

Kur nga verifikimi n\u00eb terren rezulton se nd\u00ebrtesa apo nj\u00ebsi t\u00eb ve\u00e7anta t\u00eb saj jan\u00eb v\u00ebn\u00eb n\u00eb p\u00ebrdorim\/shfryt\u00ebzim, pavar\u00ebsisht se nd\u00ebrtesa n\u00eb t\u00ebr\u00ebsi nuk ka p\u00ebrfunduar, taksa llogaritet e plot\u00eb p\u00ebr pjes\u00ebn n\u00eb p\u00ebrdorim\/shfryt\u00ebzim. N\u00eb k\u00ebt\u00eb rast, baza e taksueshme llogaritet me kostot e nd\u00ebrtimit p\u00ebr pjes\u00ebn e pap\u00ebrfunduar dhe me \u00e7mimet vler\u00ebsuese p\u00ebr pjes\u00ebt e v\u00ebna n\u00eb p\u00ebrdorim. P\u00ebr pjes\u00eb t\u00eb nd\u00ebrtes\u00ebs t\u00eb v\u00ebna n\u00eb p\u00ebrdorim, baza e taks\u00ebs do t\u00eb jet\u00eb e plot\u00eb. E nj\u00ebjta situat\u00eb vlen edhe kur nuk \u00ebsht\u00eb dh\u00ebn\u00eb leja e shfryt\u00ebzimit t\u00eb nd\u00ebrtes\u00ebs apo nuk \u00ebsht\u00eb b\u00ebr\u00eb regjistrimi n\u00eb zyr\u00ebn vendore t\u00eb regjistrimit t\u00eb pasurive t\u00eb paluajtshme.<\/p>\n\n\n\n

N\u00eb t\u00eb gjitha rastet e p\u00ebrmendura n\u00eb pik\u00ebn 4 t\u00eb k\u00ebtij neni, personi q\u00eb ka p\u00ebr detyrim pages\u00ebn e taks\u00ebs s\u00eb llogaritur \u00ebsht\u00eb zhvilluesi. N\u00eb rastin kur nj\u00ebsi t\u00eb ve\u00e7anta t\u00eb nd\u00ebrtes\u00ebs jan\u00eb v\u00ebn\u00eb n\u00eb p\u00ebrdorim dhe taksa paguhet e plot\u00eb, paguesi i taks\u00ebs s\u00eb llogaritur \u00ebsht\u00eb p\u00ebrdoruesi.<\/p>\n\n\n\n

5. Llogaritja e shum\u00ebs s\u00eb taks\u00ebs s\u00eb nd\u00ebrtes\u00ebs\/ nj\u00ebsis\u00eb pron\u00ebsore<\/p>\n\n\n\n

Nj\u00ebsit\u00eb e vet\u00ebqeverisjes vendore, duke p\u00ebrdorur t\u00eb dh\u00ebnat e mbledhura p\u00ebr nd\u00ebrtes\u00ebn\/nj\u00ebsin\u00eb pasurore, p\u00ebrcaktojn\u00eb baz\u00ebn e taks\u00ebs dhe llogarisin shum\u00ebn e taks\u00ebs vjetore t\u00eb nd\u00ebrtes\u00ebs p\u00ebr t\u2019u paguar nga \u00e7do taksapagues. Baza e llogaritjes s\u00eb taks\u00ebs s\u00eb nd\u00ebrtes\u00ebs \u00ebsht\u00eb vlera e nd\u00ebrtes\u00ebs\/nj\u00ebsis\u00eb pron\u00ebsore, p\u00ebrcaktuar me nj\u00eb nga metodat e parashikuara n\u00eb k\u00ebt\u00eb metodologji.<\/p>\n\n\n\n

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P\u00ebr efekt t\u00eb llogaritjes s\u00eb taks\u00ebs p\u00ebr nd\u00ebrtes\u00ebn\/ nj\u00ebsi pron\u00ebsore, baza e taks\u00ebs shum\u00ebzohet me shkall\u00ebn n\u00eb p\u00ebrqindje t\u00eb taks\u00ebs s\u00eb miratuar me ligj, sipas kategorive t\u00eb nd\u00ebrtesave, si m\u00eb posht\u00eb:<\/p>\n\n\n\n

a) 0,05%, p\u00ebr nd\u00ebrtes\u00ebn\/nj\u00ebsin\u00eb pron\u00ebsore q\u00eb p\u00ebrdoret, shfryt\u00ebzohet p\u00ebr banim;<\/p>\n\n\n\n

b) 0,2%, p\u00ebr nd\u00ebrtes\u00ebn\/nj\u00ebsin\u00eb pron\u00ebsore q\u00eb p\u00ebrdoret, shfryt\u00ebzohet p\u00ebr veprimtari ekonomike;<\/p>\n\n\n\n

c) 30% e shkall\u00ebs s\u00eb taks\u00ebs p\u00ebrkat\u00ebse, p\u00ebr t\u00eb gjith\u00eb sip\u00ebrfaqen nd\u00ebrtimore, p\u00ebr t\u00eb cil\u00ebn zhvilluesi \u00ebsht\u00eb pajisur me leje nd\u00ebrtimi dhe nuk ka arritur ta p\u00ebrfundoj\u00eb at\u00eb, sipas afatit t\u00eb p\u00ebrcaktuar n\u00eb aktin e miratimit t\u00eb k\u00ebrkes\u00ebs p\u00ebr leje nd\u00ebrtimi.<\/p>\n<\/blockquote>\n\n\n\n

6. Procedura e mbledhjes s\u00eb informacionit nga verifikimi n\u00eb terren<\/p>\n\n\n\n

6.1 Verifikimi n\u00eb terren p\u00ebr vler\u00ebsimin e pasuris\u00eb s\u00eb paluajtshme b\u00ebhet, n\u00eb \u00e7do rast, me urdh\u00ebr t\u00eb titullarit t\u00eb nj\u00ebsis\u00eb s\u00eb vet\u00ebqeverisjes vendore p\u00ebrkat\u00ebse, n\u00eb territorin e s\u00eb cil\u00ebs gjendet nd\u00ebrtesa\/nj\u00ebsia pron\u00ebsore q\u00eb do t\u00eb vler\u00ebsohet. Urdhri i verifikimit p\u00ebrmban:<\/p>\n\n\n\n

a) t\u00eb dh\u00ebnat identifikuese p\u00ebr nd\u00ebrtes\u00ebn\/nj\u00ebsin\u00eb pron\u00ebsore (adres\u00ebn, nj\u00ebsin\u00eb administrative, vendndodhjen, pronarin\/p\u00ebrdoruesin etj.) dhe taksapaguesin (emrin e individit, personin fizik, personin juridik);<\/p>\n\n\n\n

b) q\u00ebllimin e kryerjes s\u00eb procesit t\u00eb vler\u00ebsimit t\u00eb nd\u00ebrtes\u00ebs\/nj\u00ebsis\u00eb pron\u00ebsore;<\/p>\n\n\n\n

c) koh\u00ebn kur do t\u00eb kryhet verifikimi dhe afatin e mundsh\u00ebm p\u00ebr procesin e verifikimit;<\/p>\n\n\n\n

\u00e7)  emrin\/emrat e punonj\u00ebsve t\u00eb nj\u00ebsis\u00eb s\u00eb vet\u00eb-qeverisjes vendore, q\u00eb do t\u00eb kryejn\u00eb verifi-kimin;<\/p>\n\n\n\n

d) dat\u00ebn dhe or\u00ebn kur punonj\u00ebsit e nj\u00ebsis\u00eb s\u00eb vet\u00ebqeverisjes vendore do t\u00eb paraqiten p\u00ebr t\u00eb kryer verifikimin.<\/p>\n\n\n\n

N\u00eb qoft\u00eb se procesi i verifikimit k\u00ebrkon plot\u00ebsimin e formular\u00ebve p\u00ebrkat\u00ebs, k\u00ebta formular\u00eb i d\u00ebrgohen paraprakisht personit t\u00eb taksuesh\u00ebm, s\u00eb bashku me kopjen e urdhrit p\u00ebr verifikim.<\/p>\n\n\n\n

Urdhri p\u00ebr njoftimin e kryerjes s\u00eb procesit t\u00eb verifikimit d\u00ebrgohet me post\u00eb ose dorazi, kundrejt firm\u00ebs s\u00eb personit t\u00eb taksuesh\u00ebm, q\u00eb e ka marr\u00eb n\u00eb dor\u00ebzim. N\u00eb rast t\u00eb d\u00ebrgimit me rrug\u00eb postare, konsiderohet se urdhri \u00ebsht\u00eb marr\u00eb n\u00eb dor\u00ebzim pas 10 (dhjet\u00eb) dit\u00ebve t\u00eb dor\u00ebzimit t\u00eb tij n\u00eb zyr\u00ebn postare.<\/p>\n\n\n\n

6.2 Paraprakisht, n\u00eb njoftimin p\u00ebr kryerjen e verifikimit, taksapaguesi duhet t\u00eb njihet me objektin e procedur\u00ebs s\u00eb verifikimit n\u00eb vend, arsyet p\u00ebr t\u00eb cilat k\u00ebrkohet t\u00eb kryhet ky verifikim, t\u00eb drejtat e taksapaguesit p\u00ebr t\u00eb shprehur mendimet, v\u00ebrejtjet apo kund\u00ebrshtit\u00eb lidhur me procesin e verifikimit t\u00eb kryer nga punonj\u00ebsit e nj\u00ebsis\u00eb s\u00eb vet\u00ebqeverisjes vendore n\u00eb p\u00ebrfundim t\u00eb k\u00ebtij procesi, si dhe t\u00eb informohet se, n\u00eb rast moskryerjeje t\u00eb k\u00ebtij procesi, nj\u00ebsia e vet\u00ebqeverisjes vendore ka t\u00eb drejt\u00ebn t\u00eb b\u00ebj\u00eb vler\u00ebsimin me metoda alternative dhe t\u00eb p\u00ebrcaktoj\u00eb shum\u00ebn e taks\u00ebs vjetore p\u00ebr t\u2019u paguar mbi baz\u00ebn e k\u00ebtij vler\u00ebsimi.<\/p>\n\n\n\n

6.3 N\u00eb rast t\u00eb mosgjendjes s\u00eb personit t\u00eb taksuesh\u00ebm n\u00eb dit\u00ebn dhe or\u00ebn e caktuar p\u00ebr kryerjen e procesit t\u00eb verifikimit, nj\u00ebsia e vet\u00ebqeverisjes vendore b\u00ebn njoftim t\u00eb dyt\u00eb dhe, n\u00ebse p\u00ebrs\u00ebritet e nj\u00ebjta situat\u00eb, punonj\u00ebsit e nj\u00ebsis\u00eb s\u00eb vet\u00ebqeverisjes vendore b\u00ebjn\u00eb vler\u00ebsimin, duke p\u00ebrdorur metodat alternative t\u00eb p\u00ebrcaktuara n\u00eb k\u00ebt\u00eb metodologji.<\/p>\n\n\n\n

6.4 N\u00eb rastin e verifikimit n\u00eb terren, punonj\u00ebsit e nj\u00ebsis\u00eb s\u00eb vet\u00ebqeverisjes vendore jan\u00eb t\u00eb detyruar t\u00eb hartojn\u00eb aktin e verifikimit, si dhe t\u00eb sh\u00ebnojn\u00eb dat\u00ebn e p\u00ebrfundimit t\u00eb procesit t\u00eb verifikimit, emrin, mbiemrin bashk\u00eb me firm\u00ebn n\u00eb fund t\u00eb aktit t\u00eb plot\u00ebsuar prej tyre.<\/p>\n\n\n\n

6.5 Punonj\u00ebsit e nj\u00ebsis\u00eb s\u00eb vet\u00ebqeverisjes vendore jan\u00eb t\u00eb detyruar t\u00eb informojn\u00eb taksapaguesin mbi rezultatin e verifikimit, duke e lexuar me z\u00eb t\u00eb qart\u00eb dhe n\u00eb prani t\u00eb tij p\u00ebrmbajtjen e materialit t\u00eb shkruar n\u00eb aktin e verifikimit dhe, n\u00eb p\u00ebrfundim, t\u00eb k\u00ebrkojn\u00eb edhe kund\u00ebrfirm\u00ebn prej taksapaguesit, p\u00ebr sa p\u00ebrmban akti i verifikimit. Taksapaguesi ka t\u00eb drejt\u00eb t\u00eb b\u00ebj\u00eb sh\u00ebnimet e veta p\u00ebrkat\u00ebse, n\u00ebse d\u00ebshiron, lidhur me p\u00ebrmbajtjen e aktit t\u00eb verifikimit, v\u00ebrejtjet apo kund\u00ebrshtit\u00eb q\u00eb ka. Gjithashtu, taksapaguesi, krahas emrit, mbiemrit dhe firm\u00ebs, vendos dhe dat\u00ebn kur ai ka b\u00ebr\u00eb n\u00ebnshkrimin e tij.<\/p>\n\n\n\n

6.6 Kur taksapaguesi pengon punonj\u00ebsit e nj\u00ebsis\u00eb s\u00eb vet\u00ebqeverisjes vendore t\u00eb ushtrojn\u00eb detyr\u00ebn e tyre, sipas urdhrit t\u00eb l\u00ebshuar nga nj\u00ebsia e vet\u00ebqeverisjes vendore p\u00ebr k\u00ebt\u00eb q\u00ebllim, ndaj tyre do t\u00eb llogaritet taksa e plot\u00eb. N\u00eb k\u00ebt\u00eb rast, sip\u00ebrfaqet do t\u00eb vler\u00ebsohen duke p\u00ebrdorur metodat alternative t\u00eb vler\u00ebsimit, si\u00e7 p\u00ebrcaktohet n\u00eb k\u00ebt\u00eb metodologji.<\/p>\n\n\n\n

6.7 N\u00eb rastet kur nga verifikimi n\u00eb terren konstatohen nd\u00ebrtesa\/nj\u00ebsi pron\u00ebsore p\u00ebr t\u00eb cilat nuk ka informacion paraprak t\u00eb plot\u00eb ose t\u00eb pjessh\u00ebm, at\u00ebher\u00eb punonj\u00ebsi i nj\u00ebsis\u00eb s\u00eb vet\u00eb-qeverisjes vendore, me an\u00eb t\u00eb nj\u00eb procesverbali, merr masa p\u00ebr plot\u00ebsimin e t\u00eb dh\u00ebnave identi-fikuese, si m\u00eb posht\u00eb:<\/p>\n\n\n\n

a) Adres\u00ebn, koordinatat e vendndodhjes gjeo-grafike, sip\u00ebrfaqen e nd\u00ebrtes\u00ebs\/nj\u00ebsis\u00eb pron\u00ebsore;<\/p>\n\n\n\n

b) Q\u00ebllimin e p\u00ebrdorimit t\u00eb nd\u00ebrtes\u00ebs\/nj\u00ebsis\u00eb pron\u00ebsore;<\/p>\n\n\n\n

c) T\u00eb dh\u00ebnat identifikuese t\u00eb siguruara p\u00ebr taksapaguesin;<\/p>\n\n\n\n

\u00e7)  Emrin\/emrat e punonj\u00ebsve t\u00eb nj\u00ebsis\u00eb s\u00eb vet\u00ebqeverisjes vendore q\u00eb kan\u00eb b\u00ebr\u00eb verifikimin;<\/p>\n\n\n\n

d) Dat\u00ebn dhe or\u00ebn kur punonj\u00ebsit e nj\u00ebsis\u00eb s\u00eb vet\u00ebqeverisjes vendore kan\u00eb b\u00ebr\u00eb verifikimin;<\/p>\n\n\n\n

dh) \u00c7do informacion tjet\u00ebr t\u00eb nevojsh\u00ebm, q\u00eb sh\u00ebrben p\u00ebr identifikimin e nd\u00ebrtes\u00ebs\/nj\u00ebsis\u00eb pron\u00ebsore, taksapaguesin dhe p\u00ebrcaktimin e baz\u00ebs s\u00eb taksueshme.<\/p>\n\n\n\n

N\u00eb k\u00ebt\u00eb rast, taksapaguesi duhet t\u00eb njoftohet p\u00ebr detyrimin e taks\u00ebs s\u00eb llogaritur.<\/p>\n\n\n\n

6.8 Afati kohor i hedhjes s\u00eb t\u00eb dh\u00ebnave t\u00eb siguruara nga verifikimi n\u00eb terren n\u00eb sistemin e baz\u00ebs s\u00eb t\u00eb dh\u00ebnave t\u00eb pasuris\u00eb s\u00eb paluajtshme nuk duhet t\u00eb jet\u00eb m\u00eb von\u00eb se 30 dit\u00eb kalendarike nga dita e mbajtjes s\u00eb aktit t\u00eb verifikimit.<\/p>\n\n\n\n

N\u00eb \u00e7do rast t\u00eb ndryshimit t\u00eb t\u00eb dh\u00ebnave n\u00eb sistemin e baz\u00ebs s\u00eb t\u00eb dh\u00ebnave, qoft\u00eb nga verifikimi n\u00eb terren, qoft\u00eb dhe si rezultat i korrektimit apo i vendimit t\u00eb struktur\u00ebs vendore t\u00eb apelimit apo pas nj\u00eb vendimi t\u00eb form\u00ebs s\u00eb prer\u00eb t\u00eb marr\u00eb nga Gjykata Administrative, hedhja e t\u00eb dh\u00ebnave nuk duhet t\u00eb jet\u00eb m\u00eb von\u00eb se 30 (tridhjet\u00eb) dit\u00eb kalendarike nga marrja e vendimit.<\/p>\n\n\n\n

6.9 Hedhja e t\u00eb dh\u00ebnave n\u00eb sistemin e baz\u00ebs s\u00eb t\u00eb dh\u00ebnave nuk duhet t\u00eb d\u00ebmtoj\u00eb funksionalitetin e sistemit. Drejtoria e P\u00ebrgjithshme e Taks\u00ebs s\u00eb Pasuris\u00eb, n\u00ebse konstaton se hedhja e t\u00eb dh\u00ebnave mund t\u00eb d\u00ebmtoj\u00eb sistemin, nd\u00ebrhyn dhe realizon hedhjen e t\u00eb dh\u00ebnave n\u00eb sistem.<\/p>\n\n\n\n

7. Verifikimi periodik n\u00eb terren i pasurive t\u00eb paluajtshme \u201cnd\u00ebrtesa\u201d<\/p>\n\n\n\n

Nj\u00ebsia e vet\u00ebqeverisjes vendore g\u00ebzon t\u00eb drejt\u00ebn t\u00eb b\u00ebj\u00eb \u00e7do vit verifikime n\u00eb terren deri n\u00eb 20 (nj\u00ebzet) p\u00ebr qind t\u00eb territorit t\u00eb nj\u00ebsis\u00eb s\u00eb vet\u00ebqeverisjes vendore. N\u00eb k\u00ebt\u00eb rast, procesi i verifikimit sh\u00ebrben p\u00ebr verifikimin e ndryshimeve t\u00eb mundshme n\u00eb nd\u00ebrtesat\/nj\u00ebsit\u00eb pron\u00ebsore ekzistuese, t\u00eb cilat ndikojn\u00eb n\u00eb ndryshimin e vler\u00ebs s\u00eb pasuris\u00eb s\u00eb paluajtshme dhe, p\u00ebr rrjedhoj\u00eb, edhe t\u00eb shum\u00ebs s\u00eb taks\u00ebs p\u00ebr t\u2019u paguar. T\u00eb tilla ndryshime lidhen me zgjerim t\u00eb sip\u00ebrfaqes s\u00eb nd\u00ebrtes\u00ebs\/nj\u00ebsis\u00eb pron\u00ebsore, shtesat n\u00eb kate, p\u00ebrmir\u00ebsime strukturore, tjet\u00ebrsim t\u00eb pron\u00ebsis\u00eb, ndryshim t\u00eb p\u00ebrdorimit dhe q\u00eb k\u00ebrkon ndryshimin e shkall\u00ebs s\u00eb taks\u00ebs, p\u00ebrjashtimin nga taksa apo t\u00eb humbjes s\u00eb t\u00eb drejt\u00ebs s\u00eb p\u00ebrjashtimit nga taksa etj. Gjithashtu, ky proces sh\u00ebrben dhe p\u00ebr identifikimin e nd\u00ebrtesave\/nj\u00ebsive pron\u00ebsore t\u00eb reja, t\u00eb pahedhura n\u00eb sistem.<\/p>\n\n\n\n

N\u00eb rast t\u00eb verifikimit t\u00eb nd\u00ebrtesave\/nj\u00ebsive pron\u00ebsore q\u00eb nuk rezultojn\u00eb n\u00eb sistemin qendror t\u00eb t\u00eb dh\u00ebnave, nj\u00ebsia e vet\u00ebqeverisjes vendore duhet t\u00eb realizoj\u00eb regjistrimin e plot\u00eb t\u00eb tyre, duke plot\u00ebsuar t\u00eb gjitha elementet e informacionit t\u00eb k\u00ebrkuar nga sistemi.<\/p>\n\n\n\n

N\u00eb t\u00eb gjitha rastet e m\u00ebsip\u00ebrme, nj\u00ebsia e vet\u00ebqeverisjes vendore duhet t\u00eb b\u00ebj\u00eb me dije subjektin taksapagues p\u00ebr detyrimin e lindur.<\/p>\n\n\n\n

8. Verifikimi i t\u00eb dh\u00ebnave nga ana e n\u00ebpun\u00ebsit p\u00ebrgjegj\u00ebs n\u00eb bashki p\u00ebr taks\u00ebn e pasuris\u00eb s\u00eb paluajtshme nd\u00ebrtes\u00eb<\/p>\n\n\n\n

N\u00ebpun\u00ebsi p\u00ebrgjegj\u00ebs, p\u00ebr taks\u00ebn mbi nd\u00ebrtes\u00ebn n\u00eb nj\u00ebsin\u00eb e vet\u00ebqeverisjes vendore, ka t\u00eb drejt\u00ebn dhe detyrimin t\u00eb b\u00ebj\u00eb rishikimin dhe verifikimin e t\u00eb gjith\u00eb dokumentacionit t\u00eb mbledhur gjat\u00eb procesit t\u00eb verifikimit n\u00eb terren, t\u00eb aktit t\u00eb verifikimit t\u00eb mbajtur, si dhe t\u00eb konfirmoj\u00eb sakt\u00ebsin\u00eb e tyre.<\/p>\n\n\n\n

N\u00eb rast se dokumentacioni p\u00ebrmban gabime, mang\u00ebsi apo pasakt\u00ebsi, ai u k\u00ebrkon punonj\u00ebsve, q\u00eb kan\u00eb plot\u00ebsuar dokumentacionin, rishikimin e tij, si dhe, n\u00ebse \u00ebsht\u00eb e nevojshme, p\u00ebrs\u00ebritjen e procedur\u00ebs s\u00eb verifikimit.<\/p>\n\n\n\n

9. Korrigjimi i t\u00eb dh\u00ebnave n\u00eb lidhje me llogaritjen e taks\u00ebs n\u00eb rastet e sakt\u00ebsimit t\u00eb informacionit p\u00ebr sip\u00ebrfaqen, vendndodhjen zonale dhe \u00e7mimet p\u00ebrkat\u00ebse<\/p>\n\n\n\n

Taksapaguesi, n\u00eb \u00e7do koh\u00eb, kur gjykon se vler\u00ebsimi i pasuris\u00eb s\u00eb tij t\u00eb paluajtshme nd\u00ebrtes\u00eb, objekt taksimi, \u00ebsht\u00eb jo i sakt\u00eb, ka t\u00eb drejt\u00eb t\u00eb k\u00ebrkoj\u00eb korrigjimin e detyrimit.<\/p>\n\n\n\n

Taksapaguesi, pas marrjes s\u00eb njoftimit t\u00eb detyrimit p\u00ebr taks\u00ebn e pasuris\u00eb, kur nuk \u00ebsht\u00eb dakord me k\u00ebt\u00eb vler\u00ebsim, ka t\u00eb drejt\u00eb t\u00eb b\u00ebj\u00eb k\u00ebrkes\u00eb p\u00ebr korrigjimin e vler\u00ebs:<\/p>\n\n\n\n

a) n\u00eb zyr\u00ebn tatimore vendore t\u00eb nj\u00ebsis\u00eb s\u00eb vet\u00ebqeverisjes vendore p\u00ebrkat\u00ebse, n\u00eb territorin e s\u00eb cil\u00ebs gjendet pasuria e paluajtshme \u201cnd\u00ebrtes\u00eb\u201d, t\u00eb shoq\u00ebruar dhe me dokumentacionin justifikues; ose<\/p>\n\n\n\n

b) n\u00eb zyr\u00ebn e agjentit t\u00eb mbledhjes s\u00eb taks\u00ebs, p\u00ebr rastet kur n\u00eb k\u00ebto zyra, sh\u00ebrbimi i korrigjimit ofrohet nga nj\u00ebsia e vet\u00ebqeverisjes vendore me punonj\u00ebsit e saj. <\/p>\n\n\n\n

E drejta ose jo e korrigjimit t\u00eb vler\u00ebs p\u00ebrfundim-tare t\u00eb pasuris\u00eb s\u00eb paluajtshme \u201cnd\u00ebrtes\u00eb\u201d do t\u00eb p\u00ebrcaktohet pas shqyrtimit t\u00eb ankimimit nga struktura e autorizuar pran\u00eb nj\u00ebsis\u00eb s\u00eb vet\u00ebqeve-risjes vendore dhe marrjes s\u00eb nj\u00eb vendimi p\u00ebr-fundimtar.<\/p>\n\n\n\n

Zyra tatimore vendore, brenda 30 (tridhjet\u00eb) dit\u00ebve, b\u00ebn shqyrtimin e k\u00ebrkes\u00ebs s\u00eb subjektit n\u00eb lidhje me marrjen ose jo n\u00eb konsiderat\u00eb t\u00eb saj, b\u00ebn korrigjimin, n\u00ebse vler\u00ebsimi fillestar ka pasur gabime dhe i kthen p\u00ebrgjigje me shkrim taksapaguesit.<\/p>\n\n\n\n

10. Ankimimi administrativ dhe ankimimi gjyq\u00ebsor<\/p>\n\n\n\n

N\u00ebse edhe pas marrjes s\u00eb p\u00ebrgjigjes n\u00eb lidhje me t\u00eb drejt\u00ebn e korrigjimit, taksapaguesi nuk bie dakord me q\u00ebndrimin e zyr\u00ebs tatimore pran\u00eb nj\u00ebsis\u00eb s\u00eb vet\u00ebqeverisjes vendore, ai ka t\u00eb drejt\u00eb q\u00eb, bazuar n\u00eb nenin 7, \u201cAnkimimi\u201d, t\u00eb ligjit nr. 9632, dat\u00eb 30.10.2006, \u201cP\u00ebr sistemin e taksave vendore\u201d, t\u00eb ndryshuar, t\u2019i drejtohet struktur\u00ebs vendore t\u00eb apelimit tatimor t\u00eb ngritur p\u00ebr k\u00ebt\u00eb q\u00ebllim pran\u00eb nj\u00ebsis\u00eb s\u00eb vet\u00ebqeverisjes vendore. Struktura vendore e apelimit tatimor jep q\u00ebndrimin e saj brenda afatit ligjor t\u00eb parashikuar n\u00eb legjislacionin tatimor.<\/p>\n\n\n\n

N\u00ebse taksapaguesi p\u00ebrs\u00ebri nuk bie dakord me vendimin e dh\u00ebn\u00eb nga struktura vendore e apelimit tatimor, i drejtohet Gjykat\u00ebs Administrative. Vendimi i Gjykat\u00ebs Administrative konsiderohet p\u00ebrfundimtar dhe do t\u00eb sh\u00ebrbej\u00eb p\u00ebr korrektimin e vler\u00ebs s\u00eb baz\u00ebs s\u00eb taksueshme, p\u00ebr rrjedhoj\u00eb, edhe t\u00eb shum\u00ebs s\u00eb taks\u00ebs p\u00ebr t\u2019u paguar nga taksapaguesi.<\/p>\n\n\n\n

Lindja e detyrimit p\u00ebr taks\u00ebn e pasuris\u00eb nd\u00ebrtes\u00eb\/nj\u00ebsi pron\u00ebsore pas konstatimit t\u00eb ndryshimeve nga verifikimi n\u00eb terren<\/p>\n\n\n\n

N\u00eb rastet kur nga verifikimet n\u00eb terren rezulton ndryshim n\u00eb vler\u00ebn e baz\u00ebs s\u00eb taks\u00ebs, shuma e taks\u00ebs s\u00eb llogaritur reflektohet n\u00eb shum\u00ebn e taks\u00ebs p\u00ebr t\u2019u paguar, nisur nga dita e konstatimit n\u00eb terren t\u00eb mbajtur n\u00eb aktin e verifikimit p\u00ebrkat\u00ebs. N\u00eb \u00e7do rast, akti i verifikimit duhet t\u00eb jet\u00eb i firmosur nga taksapaguesi, t\u00eb cilit i \u00ebsht\u00eb konstatuar ky ndryshim gjat\u00eb verifikimit t\u00eb kryer.<\/p>\n\n\n\n

12. Ndryshimi i p\u00ebrdorimit t\u00eb nd\u00ebrtes\u00ebs nga sa \u00ebsht\u00eb regjistruar n\u00eb sistemin e baz\u00ebs s\u00eb t\u00eb dh\u00ebnave<\/p>\n\n\n\n

N\u00eb qoft\u00eb se nj\u00ebsit\u00eb e vet\u00ebqeverisjes vendore konstatojn\u00eb ndryshime t\u00eb p\u00ebrdorimit t\u00eb pasuris\u00eb s\u00eb paluajtshme nd\u00ebrtes\u00eb\/nj\u00ebsi pron\u00ebsore apo pjes\u00eb t\u00eb nj\u00ebsis\u00eb pron\u00ebsore, t\u00eb cilat sjellin, p\u00ebr pasoj\u00eb, edhe ndryshimin e vler\u00ebs s\u00eb baz\u00ebs s\u00eb taks\u00ebs, p\u00ebr rrjedhoj\u00eb, edhe t\u00eb shum\u00ebs s\u00eb taks\u00ebs p\u00ebr t\u2019u paguar nga taksapaguesi, shuma e taks\u00ebs p\u00ebr t\u2019u paguar, pas ndryshimit t\u00eb konstatuar p\u00ebr pjes\u00ebn e mbetur t\u00eb vitit, korrigjohet dhe mbledhja e taks\u00ebs b\u00ebhet p\u00ebr shum\u00ebn faktike t\u00eb taks\u00ebs s\u00eb korrigjuar.<\/p>\n\n\n\n

Ndryshimet p\u00ebr detyrimin p\u00ebr t\u2019u paguar fillojn\u00eb nga data e konstatimit t\u00eb mbajtur n\u00eb aktin e verifikimit.<\/p>\n\n\n\n

N\u00eb \u00e7do rast, akti i verifikimit duhet t\u00eb jet\u00eb i firmosur nga taksapaguesi, t\u00eb cilit i \u00ebsht\u00eb konstatuar ky ndryshim gjat\u00eb verifikimit t\u00eb kryer.<\/p>\n\n\n\n

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

N\u00ebnkategori specifike nd\u00ebrtesash dhe q\u00ebllimi i p\u00ebrdorimit<\/strong><\/h2>\n\n\n\n

N\u00ebnkategorizimi i nd\u00ebrtesave\/nj\u00ebsi pron\u00ebsore q\u00eb nuk p\u00ebrdoren p\u00ebr banim, sipas q\u00ebllimit t\u00eb p\u00ebrdorimit dhe t\u00eb shfryt\u00ebzimit t\u00eb tyre, p\u00ebrcaktohen n\u00eb aneksin 2, bashk\u00ebngjitur k\u00ebtij vendimi.<\/p>\n\n\n\n

N\u00ebnkategorit\u00eb e nd\u00ebrtesave\/nj\u00ebsive pron\u00ebsore, q\u00eb shfryt\u00ebzohen p\u00ebr banim\/strehim, jepen si m\u00eb posht\u00eb:<\/p>\n\n\n\n

1. Nd\u00ebrtesa e cila u sh\u00ebrben njer\u00ebzve p\u00ebr nevoja themelore banimi, duke p\u00ebrfshir\u00eb sht\u00ebpit\u00eb, apartamentet, banesat dhe nd\u00ebrtesat e ngjashme;<\/p>\n\n\n\n

2. Garazhet e mbyllura;<\/p>\n\n\n\n

3. Bodrumet;<\/p>\n\n\n\n

4. \u00c7do nd\u00ebrtes\u00eb tjet\u00ebr e ngjashme, mbi apo n\u00ebn tok\u00eb, q\u00eb nuk p\u00ebrdoret apo shfryt\u00ebzohet p\u00ebr q\u00ebllime t\u00eb tjera ve\u00e7 atij t\u00eb banimit.<\/p>\n\n\n\n

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

Natyra e informacionit dhe e t\u00eb dh\u00ebnave q\u00eb p\u00ebrdoret p\u00ebr p\u00ebrcaktimin e baz\u00ebs s\u00eb taks\u00ebs mbi nd\u00ebrtesat dhe informimi i publikut<\/strong><\/h2>\n\n\n\n

1. Burimet e informacionit (t\u00eb dh\u00ebnat par\u00ebsore)<\/p>\n\n\n\n

Burimet e mundshme t\u00eb informacionit, p\u00ebr efekt t\u00eb administrimit t\u00eb taks\u00ebs mbi nd\u00ebrtesat, jan\u00eb:<\/p>\n\n\n\n

a) T\u00eb dh\u00ebnat e vet\u00ebdeklaruara nga taksapaguesi mbi nd\u00ebrtes\u00ebn\/nj\u00ebsin\u00eb e nd\u00ebrtes\u00ebs n\u00eb pron\u00ebsi\/ p\u00ebrdorim t\u00eb tij;<\/p>\n\n\n\n

b) T\u00eb dh\u00ebnat e disponuara nga ZVRPP-t\u00eb lidhur me vler\u00ebsimin dhe rivler\u00ebsimin e nd\u00ebrtesave, si dhe titujt e pasuris\u00eb mbi to;<\/p>\n\n\n\n

c) T\u00eb dh\u00ebnat e zyrave t\u00eb urbanistik\u00ebs p\u00ebr lejet e dh\u00ebna t\u00eb nd\u00ebrtimit;<\/p>\n\n\n\n

\u00e7) T\u00eb dh\u00ebnat e zyrave t\u00eb noteris\u00eb p\u00ebr transaksionet e shitblerjeve t\u00eb nd\u00ebrtesave;<\/p>\n\n\n\n

d) T\u00eb dh\u00ebnat e ALUIZNI-t p\u00ebr nd\u00ebrtesat n\u00eb proces legalizimi;<\/p>\n\n\n\n

dh) T\u00eb dh\u00ebnat e siguruara nga verifikimi n\u00eb terren nga vet\u00eb nj\u00ebsit\u00eb e vet\u00ebqeverisjes vendore;<\/p>\n\n\n\n

e) T\u00eb dh\u00ebnat nga Regjistri Qendror i Gjendjes Civile;<\/p>\n\n\n\n

\u00eb) T\u00eb dh\u00ebnat nga subjekte ekonomike q\u00eb kan\u00eb kontakte me konsumator\u00ebt, si: Operatori i Shp\u00ebrndarjes s\u00eb Energjis\u00eb Elektrike, nd\u00ebrmarrjet e uj\u00ebsjell\u00ebs-kanalizimeve apo dhe institucione t\u00eb tjera t\u00eb pap\u00ebrmendura m\u00eb lart, t\u00eb cilat disponojn\u00eb informacion mbi pasurin\u00eb nd\u00ebrtes\u00eb\/nj\u00ebsi nd\u00ebrtese, tituj pron\u00ebsie apo statusin juridik t\u00eb marr\u00ebdh\u00ebnies s\u00eb taksapaguesit n\u00eb marr\u00ebdh\u00ebnien e tij me pasurin\u00eb e paluajtshme, objekt taksimi, si dhe p\u00ebr vet\u00eb taksapaguesin;<\/p>\n\n\n\n

f) T\u00eb dh\u00ebnat nga Agjencia e Trajtimit t\u00eb Pronave p\u00ebr pasuri t\u00eb trajtuara me vendime t\u00eb KKKP-s\u00eb.<\/p>\n\n\n\n

2. Informacioni p\u00ebr t\u00eb dh\u00ebnat par\u00ebsore duhet t\u00eb p\u00ebrmbaj\u00eb:<\/p>\n\n\n\n

2.1 T\u00eb dh\u00ebnat identifikuese p\u00ebr pasurin\u00eb e paluajtshme nd\u00ebrtes\u00eb\/nj\u00ebsi pron\u00ebsore;<\/p>\n\n\n\n

2.2 Destinacionin apo destinacionet e p\u00ebrdorimit t\u00eb nd\u00ebrtes\u00ebs\/nj\u00ebsi pron\u00ebsore apo nj\u00ebsive t\u00eb ve\u00e7anta t\u00eb tyre;<\/p>\n\n\n\n

2.3 T\u00eb dh\u00ebnat identifikuese p\u00ebr taksapaguesin;<\/p>\n\n\n\n

2.4 T\u00eb dh\u00ebnat mbi statusin juridik t\u00eb taksapaguesit n\u00eb lidhje me pasurin\u00eb objekt taksimi dhe pjes\u00ebn e tij p\u00ebr t\u2019u taksuar.<\/p>\n\n\n\n

3. T\u00eb dh\u00ebnat par\u00ebsore p\u00ebr nd\u00ebrtesat p\u00ebr efekt identifikimi dhe vler\u00ebsimi<\/p>\n\n\n\n

T\u00eb dh\u00ebnat p\u00ebr nd\u00ebrtesat p\u00ebrfshijn\u00eb:<\/p>\n\n\n\n

3.1 Nj\u00ebsin\u00eb e vet\u00ebqeverisjes vendore dhe nj\u00ebsin\u00eb administrative n\u00eb territorin n\u00eb juridiksion t\u00eb t\u00eb cilave ndodhet nd\u00ebrtesa\/nj\u00ebsia pron\u00ebsore;<\/p>\n\n\n\n

3.2 Zon\u00ebn kadastrale ku p\u00ebrfshihet nd\u00ebrtesa, t\u00eb p\u00ebrcaktuar sipas legjislacionit specifik t\u00eb fush\u00ebs;<\/p>\n\n\n\n

3.3 Adres\u00ebn e sakt\u00eb t\u00eb nd\u00ebrtes\u00ebs\/nj\u00ebsis\u00eb pron\u00ebsore, ku p\u00ebrfshihet rruga, numri i nd\u00ebrtes\u00ebs (hyrja dhe apartamenti, kur nd\u00ebrtesa \u00ebsht\u00eb nj\u00ebsi pron\u00ebsore n\u00eb bashk\u00ebpron\u00ebsi), si dhe t\u00eb dh\u00ebna t\u00eb tjera, q\u00eb identifikojn\u00eb vendndodhjen e sakt\u00eb t\u00eb nd\u00ebrtes\u00ebs\/nj\u00ebsis\u00eb pron\u00ebsore;<\/p>\n\n\n\n

3.4 Llojin e nd\u00ebrtes\u00ebs:<\/p>\n\n\n\n

a) Nd\u00ebrtes\u00eb e ve\u00e7ant\u00eb;<\/p>\n\n\n\n

b) Nd\u00ebrtes\u00eb n\u00eb bashk\u00ebpron\u00ebsi (e p\u00ebrb\u00ebr\u00eb nga nj\u00ebsi pron\u00ebsore, secila me pronar m\u00eb vete);<\/p>\n\n\n\n

3.5 Kufizimet e nd\u00ebrtes\u00ebs n\u00eb t\u00eb gjitha an\u00ebt e saj;<\/p>\n\n\n\n

3.6 Numrin e kateve t\u00eb nd\u00ebrtes\u00ebs, i cili p\u00ebrfshin:<\/p>\n\n\n\n

a) Numrin e p\u00ebrgjithsh\u00ebm t\u00eb kateve mbi sip\u00ebrfaqen e tok\u00ebs;<\/p>\n\n\n\n

b) Numrin e p\u00ebrgjithsh\u00ebm t\u00eb kateve n\u00ebn sip\u00ebrfaqen e tok\u00ebs;<\/p>\n\n\n\n

3.7 Vitin e nd\u00ebrtimit dhe sip\u00ebrfaqen e nd\u00ebrtuar;<\/p>\n\n\n\n

3.8 Elemente t\u00eb tjera identifikuese.<\/p>\n\n\n\n

4. Sistemi qendror i llogaritjes s\u00eb vler\u00ebs s\u00eb baz\u00ebs s\u00eb taksueshme p\u00ebr pasurit\u00eb e paluajtshme duhet t\u00eb p\u00ebrmbaj\u00eb t\u00eb dh\u00ebnat p\u00ebr nj\u00ebsi pron\u00ebsore, si m\u00eb posht\u00eb:<\/p>\n\n\n\n

4.1 Numrin unik identifikues t\u00eb pasuris\u00eb s\u00eb paluajtshme;<\/p>\n\n\n\n

4.2 Numrin e hyrjes, t\u00eb apartamentit, t\u00eb nj\u00ebsis\u00eb s\u00eb ve\u00e7ant\u00eb t\u00eb nd\u00ebrtes\u00ebs\/nj\u00ebsis\u00eb pron\u00ebsore dhe q\u00eb i bashk\u00ebngjitet emrit t\u00eb rrug\u00ebs dhe numrit t\u00eb hyrjes;<\/p>\n\n\n\n

4.3 Katin ku ndodhet nj\u00ebsia pron\u00ebsore;<\/p>\n\n\n\n

4.4 Sip\u00ebrfaqen n\u00eb met\u00ebr katror, q\u00eb jep sip\u00ebrfaqen e destinuar\/shfryt\u00ebzuar p\u00ebr nj\u00eb q\u00ebllim t\u00eb caktuar, t\u00eb shprehur n\u00eb metra katror\u00eb gjithsej. Matja e sip\u00ebrfaqes s\u00eb nj\u00ebsis\u00eb pron\u00ebsore b\u00ebhet n\u00eb p\u00ebrputhje me kriteret e p\u00ebrcaktuara p\u00ebr k\u00ebt\u00eb q\u00ebllim n\u00eb legjislacionin e fush\u00ebs.<\/p>\n\n\n\n

4.5 Bodrumet dhe n\u00ebn\u00e7atit\u00eb e nd\u00ebrtesave\/ nj\u00ebsive pron\u00ebsore, q\u00eb, nga verifikimi n\u00eb vend, rezultojn\u00eb se jan\u00eb t\u00eb destinuara apo shfryt\u00ebzohen p\u00ebr:<\/p>\n\n\n\n

a) magazinim t\u00eb sendeve familjare, pa pasur ndonj\u00eb q\u00ebllim fitimi, regjistrohen me komentin \u201cbodrum\/n\u00ebn\u00e7ati (sipas rastit) p\u00ebr mbajtjen e sendeve familjare\u201d;<\/p>\n\n\n\n

b) q\u00ebllime banimi, regjistrohen me komentin \u201cp\u00ebr q\u00ebllim banimi\u201d;<\/p>\n\n\n\n

c) q\u00ebllime fitimprur\u00ebse, regjistrohen me komentin \u201cp\u00ebr q\u00ebllime fitimprur\u00ebse\u201d.<\/p>\n\n\n\n

N\u00eb rastet e shkronjave \u201ca\u201d, \u201cb\u201d dhe \u201cc\u201d, m\u00eb lart, llogaritja e vler\u00ebs s\u00eb nj\u00ebsis\u00eb pron\u00ebsore b\u00ebhet m\u00eb vete, kur pjesa e nd\u00ebrtes\u00ebs \u00ebsht\u00eb si nj\u00ebsi m\u00eb vete e ve\u00e7uar e nd\u00ebrtes\u00ebs, edhe pse nuk \u00ebsht\u00eb n\u00eb pron\u00ebsi t\u00eb nj\u00eb personi t\u00eb identifikuar, por \u00ebsht\u00eb n\u00eb p\u00ebrdorim dhe p\u00ebrdoret prej tij p\u00ebr nj\u00eb nga k\u00ebto q\u00ebllime. Kur kjo nj\u00ebsi pron\u00ebsore \u00ebsht\u00eb n\u00eb p\u00ebrdorim t\u00eb p\u00ebrbashk\u00ebt nga disa pronar\u00eb\/p\u00ebrdorues t\u00eb nj\u00ebsive t\u00eb tjera pasurore t\u00eb s\u00eb nj\u00ebjt\u00ebs nd\u00ebrtes\u00eb, shuma e llogaritur e vler\u00ebs s\u00eb baz\u00ebs s\u00eb taks\u00ebs, si dhe pjesa takuese e taks\u00ebs s\u00eb llogaritur, p\u00ebrpjes\u00ebtohet n\u00eb m\u00ebnyr\u00eb t\u00eb barabart\u00eb p\u00ebr t\u00eb gjith\u00eb p\u00ebrdoruesit e saj.<\/p>\n\n\n\n

4.6 Vitin e nd\u00ebrtimit;<\/p>\n\n\n\n

4.7 Zon\u00ebn kadastrale t\u00eb vler\u00ebsimit;<\/p>\n\n\n\n

4.8 Kategorin\u00eb e vler\u00ebsimit sipas \u00e7mimeve minimale fiskale (vler\u00ebsuese);<\/p>\n\n\n\n

4.9 Destinacionin e p\u00ebrdorimit:<\/p>\n\n\n\n

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

b) Tregti, sh\u00ebrbime;<\/p>\n\n\n\n

c) Prodhim, p\u00ebrpunim, magazinim, mbajtje apo mbar\u00ebshtim t\u00eb gj\u00ebs\u00eb s\u00eb gjall\u00eb;<\/p>\n\n\n\n

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

d) E pap\u00ebrfunduar;<\/p>\n\n\n\n

dh) T\u00eb tjera, t\u00eb paspecifikuara n\u00eb klasifikimet si m\u00eb sip\u00ebr.<\/p>\n\n\n\n

4.10 Koordinatat e GPS-s\u00eb.<\/p>\n\n\n\n

5. Sistemi qendror i llogaritjes s\u00eb vler\u00ebs s\u00eb baz\u00ebs s\u00eb taksueshme p\u00ebr pasurit\u00eb e paluajtshme duhet t\u00eb p\u00ebrmbaj\u00eb t\u00eb dh\u00ebnat p\u00ebr taksapaguesin, si m\u00eb posht\u00eb:<\/p>\n\n\n\n

5.1 Numrin personal identifikues t\u00eb pronarit\/ p\u00ebrdoruesit t\u00eb pasuris\u00eb s\u00eb paluajtshme (taksapaguesit);<\/p>\n\n\n\n

5.2 Emrin, at\u00ebsin\u00eb, mbiemrin e personit taksapagues, pronarit\/p\u00ebrdoruesit t\u00eb pasuris\u00eb s\u00eb paluajtshme;<\/p>\n\n\n\n

5.3 NIPT-in\/NUIS-in (p\u00ebr individ\u00ebt, personat fizik\u00eb apo personat juridik\u00eb q\u00eb ushtrojn\u00eb veprimtarin\u00eb ekonomike n\u00eb pasurin\u00eb e paluajtshme, objekt taksimi);<\/p>\n\n\n\n

5.4 Emrin e regjistruar n\u00eb Qendr\u00ebn Komb\u00ebtare t\u00eb Biznesit (QKB) t\u00eb veprimtaris\u00eb ekonomike;<\/p>\n\n\n\n

5.5 Emrin e p\u00ebrfaq\u00ebsuesit juridik t\u00eb subjektit t\u00eb taksuesh\u00ebm;<\/p>\n\n\n\n

5.6 Adres\u00ebn e vendndodhjes s\u00eb pasuris\u00eb s\u00eb paluajtshme nd\u00ebrtes\u00eb, objekt taksimi;<\/p>\n\n\n\n

5.7 Emrin e nj\u00ebsis\u00eb s\u00eb vet\u00ebqeverisjes vendore (bashkis\u00eb), si dhe t\u00eb nj\u00ebsis\u00eb administrative n\u00eb territorin e s\u00eb cil\u00ebs gjendet pasuria e paluajtshme nd\u00ebrtes\u00eb, objekt taksimi;<\/p>\n\n\n\n

5.8 \u00c7do t\u00eb dh\u00ebn\u00eb tjet\u00ebr identifikuese, q\u00eb plot\u00ebson identifikimin e sakt\u00eb t\u00eb personit t\u00eb taksuesh\u00ebm dhe vendndodhjen e pasuris\u00eb s\u00eb paluajtshme, objekt taksimi.<\/p>\n\n\n\n

6. Sistemi qendror i llogaritjes s\u00eb vler\u00ebs s\u00eb baz\u00ebs s\u00eb taksueshme p\u00ebr pasurit\u00eb e paluajtshme<\/p>\n\n\n\n

Akti i krijimit t\u00eb sistemit qendror t\u00eb llogaritjes s\u00eb taksueshme p\u00ebr pasurit\u00eb e paluajtshme b\u00ebhet me vendim t\u00eb ve\u00e7ant\u00eb t\u00eb K\u00ebshillit t\u00eb Ministrave.<\/p>\n\n\n\n

7. Informimi i publikut<\/p>\n\n\n\n

7.1 Nj\u00ebsit\u00eb e vet\u00ebqeverisjes vendore duhet t\u00eb sqarojn\u00eb n\u00eb m\u00ebnyr\u00eb t\u00eb vazhdueshme taksapaguesit n\u00eb territorin e tyre lidhur me procedurat dhe kriteret p\u00ebr llogaritjen e taks\u00ebs, t\u00eb drejtat e taksapaguesve p\u00ebr korrigjim dhe apelim, m\u00ebnyr\u00ebn e pages\u00ebs, si dhe masat q\u00eb zbatohen n\u00eb rast mospagimi t\u00eb taks\u00ebs.<\/p>\n\n\n\n

7.2 Informimi i publikut i sh\u00ebrben transparenc\u00ebs s\u00eb nj\u00ebsive t\u00eb vet\u00ebqeverisjes vendore, por, nj\u00ebkoh\u00ebsisht, sh\u00ebrben edhe p\u00ebr t\u00eb mund\u00ebsuar marrjen e informacionit n\u00eb dobi t\u00eb leht\u00ebsimit t\u00eb procesit t\u00eb vler\u00ebsimit t\u00eb pasuris\u00eb s\u00eb paluajtshme dhe objektivitetit t\u00eb vler\u00ebs s\u00eb llogaritur, n\u00ebp\u00ebrmjet informacionit q\u00eb vet\u00eb taksapaguesit duhet t\u2019u japin nj\u00ebsive t\u00eb vet\u00ebqeverisjes vendore p\u00ebr pasurin\u00eb e paluajtshme n\u00eb pron\u00ebsi\/p\u00ebrdorim.<\/p>\n\n\n\n

7.3 Informimi i publikut b\u00ebhet n\u00ebp\u00ebrmjet mjeteve t\u00eb informimit elektronik, medias, njofti-meve publike dhe \u00e7do forme tjet\u00ebr komunikimi me publikun, e cila mund t\u00eb shfryt\u00ebzohet p\u00ebr k\u00ebt\u00eb q\u00ebllim.<\/p>\n\n\n\n

7.4 Njoftimet kan\u00eb p\u00ebr q\u00ebllim t\u00eb informojn\u00eb publikun p\u00ebr:<\/p>\n\n\n\n

a) regjistrimin e objekteve t\u00eb reja t\u00eb pasuris\u00eb s\u00eb paluajtshme nd\u00ebrtes\u00eb\/nj\u00ebsi pron\u00ebsore;<\/p>\n\n\n\n

b) objektet e pasuris\u00eb s\u00eb paluajtshme nd\u00ebrtes\u00eb\/ nj\u00ebsi pron\u00ebsore, q\u00eb kan\u00eb p\u00ebsuar ndryshime n\u00eb p\u00ebrdorim apo destinim;<\/p>\n\n\n\n

c) pasurin\u00eb e paluajtshme nd\u00ebrtes\u00eb\/nj\u00ebsi pron\u00ebsore t\u00eb rr\u00ebnuar, t\u00eb braktisur apo t\u00eb pap\u00ebr-dorshme;<\/p>\n\n\n\n

\u00e7) rezultatet nga verifikimet e kryera n\u00eb terren.<\/p>\n\n\n\n

d) vendimet e marra nga nj\u00ebsia e vet\u00ebqeverisjes vendore p\u00ebr taks\u00ebn e pasuris\u00eb s\u00eb paluajtshme, nivelet e vendosura p\u00ebr shum\u00ebn e taks\u00ebs p\u00ebr t\u2019u paguar sipas ndarjeve\/n\u00ebnndarjeve zonale apo n\u00ebnzonale etj.<\/p>\n\n\n\n

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

Institucionet dhe organet q\u00eb ngarkohen<\/strong> p\u00ebr zbatim<\/strong><\/h2>\n\n\n\n

Ngarkohen ministria p\u00ebrgjegj\u00ebse p\u00ebr financat, Drejtoria e P\u00ebrgjithshme e Taks\u00ebs s\u00eb Pasuris\u00eb dhe nj\u00ebsit\u00eb e vet\u00ebqeverisjes vendore p\u00ebr zbatimin e k\u00ebtij vendimi.<\/p>\n\n\n\n

Ky vendim hyn n\u00eb fuqi pas botimit n\u00eb Fletoren Zyrtare dhe i fillon efektet n\u00eb dat\u00ebn 1 prill 2018.<\/p>\n\n\n\n

***<\/p>\n\n\n\n

ANEKSI 1<\/p>\n\n\n\n

\u00c7mimet mesatare referuaruese t\u00eb shitblerjes s\u00eb nd\u00ebrtesave q\u00eb p\u00ebrdoren p\u00ebr q\u00ebllim banim sipas qyteteve dhe ndarjes zonale p\u00ebr qytetin e Tiran\u00ebs<\/h2>\n\n\n\n
\"\"<\/figure>\n\n\n\n
\n

Zonat kadastrale<\/strong><\/p>\n\n\n\n

ZONA 1<\/p>\n\n\n\n

1\/1 Kinema \u201cAli Demi\u201d, Fusha e Sportit, fshati Shkoz\u00eb, Depo e Ujit; 1\/2 Poligrafiku, Shkoza, Autotraktor\u00ebt, fshati Shkoz\u00eb, LanaBregas, Linz\u00eb, Sauk<\/p>\n\n\n\n

ZONA 2<\/p>\n\n\n\n

2\/1 Piramida, stadiumi \u201cQemal Stafa\u201d; 2\/2 Pazari i Ri, 9-kat\u00ebshet, shkolla \u201cAvni Rustemi\u201d; 2\/3 Ministria e Jashtme, Ambulanca nr.1, B\u00ebrryli; 2\/4 Shkolla e Baletit, Ambasada Amerikane; 2\/5 Qyteti \u201cStudenti\u201d, Fakulteti Ekonomik, Varrezat e D\u00ebshmor\u00ebve, Sauk, Selit\u00eb<\/p>\n\n\n\n

ZONA 3<\/p>\n\n\n\n

3\/1 Xhamll\u00ebku, Profarma, rruga \u201cBardhyl\u201d, rruga \u201cKongresi i Manastirit\u201d, Bulevardi \u201cZhan D\u2019Ark\u201d; 3\/2) Porcelani, IK V, Kinostudio, rruga \u201cHoxha Tahsim\u201d, Lana e vjet\u00ebr, fshati Linz\u00eb<\/p>\n\n\n\n

ZONA 4<\/p>\n\n\n\n

4\/1 Kompleksi i spitaleve, SHIK, Oxhaku, Allias i ri, fshati Tufin\u00eb; 4\/2 Allias, rruga \u201cNjazi Meka\u201d, Bregu i Lumit, Alliasi i Ri, rruga \u201cMyslym Keta\u201d \u201c5 Maji\u201d<\/p>\n\n\n\n

ZONA 5<\/p>\n\n\n\n

5\/1 Ish\u2013Blloku, Libri Universitar, Vodafone; 5\/2 Stadiumi \u201cSelman Stermasi\u201d, Shushica, Liqeni Artificial; 5\/3 Kopshti Botanik, rruga \u201cKomuna e Parisit\u201d Liqeni artificial; 5\/4 Hotel \u201cDiplomat\u201d, blloku \u201cVasil Shanto\u201d, Selit\u00eb e Vog\u00ebl<\/p>\n\n\n\n

ZONA 6 Shkolla Teknologjike, Kombinati, Vaqar, Selit\u00eb, Yzberisht, Sharr\u00eb<\/p>\n\n\n\n

ZONA 7<\/p>\n\n\n\n

7\/1 Rr. Gjykata e rrethit, Ish-Ekspozita \u201cShqip\u00ebria Sot\u201d; 7\/2 Blloku i Ambasadave, Fakulteti i Inxhinieris\u00eb s\u00eb Nd\u00ebrtimit; 7\/3 NSHRAK, parku i Ministris\u00eb s\u00eb Brendshme, Fabrika e buk\u00ebs; 7\/4 Unaza e Re, Fabrika e Miellit, ish-Fusha e Aviacionit, Yzberisht<\/p>\n\n\n\n

ZONA 8<\/p>\n\n\n\n

8\/1 Selvia, gjimnazi \u201cPartizani\u201d rruga \u201cTafajt\u201d; 8\/2 Medreseja, farmacia nr.10, Tregu Industrial; 8\/3 Tregu Industrial, fabrika \u201cAjka\u201d, uzina \u201cDinamo\u201d, Bregu i Lumit<\/p>\n\n\n\n

ZONA 9<\/p>\n\n\n\n

9\/1 Bar Piazza, Blloku p\u00ebrgjat\u00eb \u201cZogu I\u201d, Rruga e Barrikadave, rruga \u201cFortuzi\u201d, \u201cSulejman Pasha\u201d deri te \u201cMine Peza\u201d; 9\/2 Stacioni i trenit, Arkiva e P\u00ebrgjithshme, Hipoteka, Politeknikumi; 9\/3 \u201cDon Bosko\u201d, Fabrika e K\u00ebpuc\u00ebve, Bregu i Lumit, Politeknikumi, rruga \u201cSiri Kodra\u201d<\/p>\n\n\n\n

ZONA 10<\/p>\n\n\n\n

10\/1 PTT, Telekomi, ish-Lidhja e Shkrimtar\u00ebve; 10\/2 Rruga \u201cMyslym Shyri\u201d, Drejtoria e Policis\u00eb, Kisha katolike; 10\/3 Blloku i Ambasadave, Prokuroria, Rruga e Durr\u00ebsit<\/p>\n\n\n\n

ZONA 11<\/p>\n\n\n\n

11\/1 Zogu i Zi, ish-Shkolla e Partis\u00eb; 11\/2 Ferluti, ish-Uzina Tirana, FIAT, Zbritja drejt Laprak\u00ebs; 11\/3 Laprak\u00eb, Drejtoria e Doganave, Spitali Ushtarak, Bregu i lumit, Fush\u00eb M\u00ebzes, Don Bosko.<\/p>\n<\/blockquote>\n\n\n\n

ANEKSI 2<\/p>\n\n\n\n

\u00c7MIMET MESATARE P\u00cbR MET\u00cbR KATROR SIP\u00cbRFAQE ND\u00cbRTIMI P\u00cbR ND\u00cbRTESAT Q\u00cb NUK SH\u00cbRBEJN\u00cb P\u00cbR BANIM<\/h2>\n\n\n\n

a)     \u00c7mimi p\u00ebr met\u00ebr katror sip\u00ebrfaqe nd\u00ebrtimi p\u00ebr veprimtari tregtimi dhe sh\u00ebrbimi \u00ebsht\u00eb 1.5 (nj\u00eb pik\u00eb pes\u00eb) her\u00eb m\u00eb i lart\u00eb se \u00e7mimi i sip\u00ebrfaqeve t\u00eb banimit sipas qyteteve. N\u00eb k\u00ebt\u00eb kategori do t\u00eb p\u00ebrfshihen edhe nd\u00ebrtesa tregtare, ku nj\u00ebkoh\u00ebsisht realizohen edhe procese t\u00eb p\u00ebrziera prodhim, tregtim ose\/edhe sh\u00ebrbime me pakic\u00eb. N\u00eb zonat q\u00eb p\u00ebrfshihen n\u00eb Bashkin\u00eb Tiran\u00eb, ky koeficient \u00ebsht\u00eb 2 (dy) her\u00eb m\u00eb i lart\u00eb.<\/p>\n\n\n\n

b)    \u00c7mimi p\u00ebr met\u00ebr katror sip\u00ebrfaqe nd\u00ebrtimi p\u00ebr parkim t\u00eb mbuluar dhe bodrume \u00ebsht\u00eb 70 (shtat\u00ebdhjet\u00eb) p\u00ebr qind e \u00e7mimit t\u00eb sip\u00ebrfaqeve t\u00eb apartamenteve t\u00eb banimit sipas qyteteve.<\/p>\n\n\n\n

c) \u00c7mimi p\u00ebr met\u00ebr katror sip\u00ebrfaqe nd\u00ebrtimi p\u00ebr parkim t\u00eb hapur \u00ebsht\u00eb 30 (tridhjet\u00eb) p\u00ebr qind e \u00e7mimit t\u00eb sip\u00ebrfaqeve t\u00eb apartamenteve t\u00eb banimit sipas qyteteve.<\/p>\n\n\n\n

\u00e7) \u00c7mimi p\u00ebr met\u00ebr katror sip\u00ebrfaqe nd\u00ebrtimi t\u00eb destinuara p\u00ebr veprimtari industriale, si: prodhim, p\u00ebrpunim ose magazinim t\u00eb mallrave industriale, duke p\u00ebrfshir\u00eb fabrikat, depot, magazinat dhe objektet e tjera t\u00eb ngjashme, \u00ebsht\u00eb 50 (pes\u00ebdhjet\u00eb) p\u00ebr qind e \u00e7mimit t\u00eb sip\u00ebrfaqeve t\u00eb banesave t\u00eb zon\u00ebs p\u00ebrkat\u00ebse sipas qyteteve.<\/p>\n\n\n\n

d)    \u00c7mimi p\u00ebr met\u00ebr katror sip\u00ebrfaqe nd\u00ebrtimi q\u00eb p\u00ebrdoren p\u00ebr bujq\u00ebsi dhe blegtori apo veprimtari mb\u00ebshtet\u00ebse, si grumbullim, magazinim dhe ruajtje t\u00eb produkteve bujq\u00ebsore dhe blegtorale \u00ebsht\u00eb 30 (tridhjet\u00eb) p\u00ebr qind e \u00e7mimit t\u00eb sip\u00ebrfaqeve t\u00eb banesave t\u00eb zon\u00ebs p\u00ebrkat\u00ebse, me p\u00ebrjashtim t\u00eb p\u00ebrpunimit ushqimor.<\/p>\n\n\n\n

dh)  \u00c7mimi p\u00ebr met\u00ebr katror sip\u00ebrfaqe nd\u00ebrtimi t\u00eb destinuara p\u00ebr banim n\u00eb nj\u00ebsit\u00eb administrative jasht\u00eb qytetit p\u00ebrkat\u00ebs, t\u00eb cilat iu bashkuan nj\u00ebsive t\u00eb vet\u00ebqeverisjes vendore pas hyrjes n\u00eb fuqi t\u00eb ligjit nr. 115\/2014, reduktohet deri n\u00eb 35 (tridhjet\u00eb e pes\u00eb) p\u00ebr qind, krahasuar me \u00e7mimin e zon\u00ebs m\u00eb t\u00eb af\u00ebrt, p\u00ebrjashtuar zonat rezidenciale. N\u00eb zonat q\u00eb p\u00ebrfshihen n\u00eb Bashkin\u00eb Tiran\u00eb, ky reduktim \u00ebsht\u00eb deri n\u00eb 30 (tridhjet\u00eb) p\u00ebr qind krahasuar me \u00e7mimin e zon\u00ebs m\u00eb t\u00eb af\u00ebrt.<\/p>\n\n\n\n

e)    P\u00ebr nd\u00ebrtesat e privatizuara me ligjin nr. 7652, dat\u00eb 23.12.1992, \u201cP\u00ebr privatizimin e banesave shtet\u00ebrore\u201d, t\u00eb ndryshuar, \u00e7mimi p\u00ebr met\u00ebr katror \u00ebsht\u00eb 70 (shtat\u00ebdhjet\u00eb) p\u00ebr qind e \u00e7mimit sipas zonave t\u00eb tabel\u00ebs, vet\u00ebm n\u00eb rastin e shitjes s\u00eb par\u00eb.<\/p>\n\n\n\n

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