{"id":19154,"date":"2024-04-22T15:44:53","date_gmt":"2024-04-22T15:44:53","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=19154"},"modified":"2024-04-25T09:17:14","modified_gmt":"2024-04-25T09:17:14","slug":"dispozita-te-mbledhjes-se-tatimit-mbi-fitimin-ndryshimet-ligjore-pas-janar-2024","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/dispozita-te-mbledhjes-se-tatimit-mbi-fitimin-ndryshimet-ligjore-pas-janar-2024\/","title":{"rendered":"Dispozita te\u0308 mbledhjes se\u0308 tatimit mbi fitimin (ndryshimet ligjore pas Janar 2024)"},"content":{"rendered":"\n

Deklarata tatimore vjetore<\/strong><\/h2>\n\n\n\n

1. \u00c7do person, q\u00eb i n\u00ebnshtrohet k\u00ebtij ligji, \u00ebsht\u00eb i detyruar t\u00eb deklaroj\u00eb n\u00eb organin tatimor t\u00eb gjitha t\u00eb ardhurat, qofshin ato t\u00eb tatuara n\u00eb \u00e7far\u00ebdo m\u00ebnyre apo t\u00eb p\u00ebrjashtuara nga tatimi. P\u00ebr personat fizik\u00eb q\u00eb jan\u00eb n\u00ebn 18 vje\u00e7 deklarata tatimore b\u00ebhet nga kujdestari i tyre ligjor.<\/p>\n\n\n\n

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2. Deklarata tatimore vjetore dor\u00ebzohet n\u00eb organin tatimor jo m\u00eb von\u00eb se data 31 mars e vitit pasardh\u00ebs t\u00eb vitit tatimor p\u00ebr t\u00eb cilin dor\u00ebzohet deklarata.<\/p>\n<\/blockquote>\n\n\n\n

3. N\u00eb rast se tatimpaguesi ka vdekur, deklarata plot\u00ebsohet nga trash\u00ebgimtar\u00ebt e tij ligjor\u00eb p\u00ebr t\u00eb ardhurat e p\u00ebrgjithshme t\u00eb krijuara deri n\u00eb dat\u00ebn e vdekjes.<\/p>\n\n\n\n

4. N\u00eb rast se tatimpaguesi ndryshon rezidenc\u00ebn tatimore, ai duhet t\u00eb b\u00ebj\u00eb deklarat\u00eb tatimore p\u00ebr \u00e7do t\u00eb ardhur t\u00eb krijuar deri n\u00eb dat\u00ebn e ndryshimit t\u00eb rezidenc\u00ebs.<\/p>\n\n\n\n

5. M\u00ebnyra e deklarimit, p\u00ebrfshir\u00eb deklarimin elektronik, dhe formular\u00ebt p\u00ebrkat\u00ebs t\u00eb deklarimit, paraqiten sipas p\u00ebrcaktimeve n\u00eb udh\u00ebzimin e ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat p\u00ebr zbatimin e k\u00ebtij ligji. Tatimpaguesit q\u00eb mbajn\u00eb kontabilitet sipas k\u00ebrkesave t\u00eb ligjit p\u00ebrkat\u00ebs, paraqesin deklarat\u00ebn vjetore s\u00eb bashku me pasqyrat financiare, si dhe t\u00eb dh\u00ebna t\u00eb tjera t\u00eb p\u00ebrcaktuara n\u00eb udh\u00ebzimin e ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat p\u00ebr zbatimin e k\u00ebtij ligji.<\/p>\n\n\n\n

6. Tatimi p\u00ebr t\u2019u paguar nga tatimpaguesi paguhet n\u00eb llogarit\u00eb e autorizuara nga thesari i buxhetit t\u00eb shtetit.<\/p>\n\n\n\n

K\u00ebrkesat p\u00ebr dokumentacion<\/strong><\/h2>\n\n\n\n

1. Baza tatimore p\u00ebrcaktohet duke rregulluar shpenzimet dhe t\u00eb ardhurat e deklaruara n\u00eb pasqyr\u00ebn e t\u00eb ardhurave dhe shpenzimeve, sipas m\u00ebnyr\u00ebs s\u00eb p\u00ebrcaktuar n\u00eb k\u00ebt\u00eb ligj.<\/p>\n\n\n\n

2. Dokumenti i p\u00ebrdorur si baz\u00eb p\u00ebr justifikimin e shpenzimeve p\u00ebr q\u00ebllime tatimore \u00ebsht\u00eb fatura, si\u00e7 p\u00ebrcaktohet n\u00eb legjislacionin n\u00eb fuqi p\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit p\u00ebr shitjet me dhe pa para n\u00eb dor\u00eb, si dhe \u00e7do dokument tjet\u00ebr i p\u00ebrgatitur ose i nxjerr\u00eb n\u00eb p\u00ebrputhje me udh\u00ebzimet e miratuara nga ministri p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n\n\n\n

Parapagimet<\/strong><\/h2>\n\n\n\n
\n

1. Ky nen zbatohet p\u00ebr:
a) t\u00eb vet\u00ebpun\u00ebsuarit ose personat fizik\u00eb tregtar\u00eb, p\u00ebr t\u00eb ardhurat e tyre nga biznesi; dhe
b) entitetet.<\/p>\n<\/blockquote>\n\n\n\n

2. Gjat\u00eb periudh\u00ebs vijuese tatimore, tatimpaguesi parapaguan n\u00eb llogarin\u00eb e organeve tatimore k\u00ebstet tremujore t\u00eb tatimit mbi fitimin brenda dat\u00ebs 31 mars p\u00ebr muajt janar, shkurt dhe mars; brenda dat\u00ebs 30 qershor p\u00ebr muajt prill, maj dhe qershor; brenda dat\u00ebs 30 shtator p\u00ebr muajt korrik, gusht dhe shtator dhe brenda dat\u00ebs 31 dhjetor p\u00ebr muajt tetor, n\u00ebntor dhe dhjetor. K\u00ebstet mund t\u00eb paguhen edhe n\u00eb baza mujore, jo m\u00eb von\u00eb se data 15 e \u00e7do muaji, n\u00eb shumat si m\u00eb posht\u00eb:<\/p>\n\n\n\n

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a) p\u00ebr \u00e7donj\u00ebrin nga muajt janar, shkurt dhe mars t\u00eb periudh\u00ebs vijuese tatimore, n\u00eb shum\u00ebn e tatimit mbi fitimin p\u00ebr periudh\u00ebn tatimore t\u00eb para dy vjet\u00ebve t\u00eb pjes\u00ebtuar me 12;<\/p>\n<\/blockquote>\n\n\n\n

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b) p\u00ebr \u00e7donj\u00ebrin nga 9 muajt e tjer\u00eb t\u00eb periudh\u00ebs vijuese tatimore, shum\u00ebn e tatimit mbi fitimin p\u00ebr periudh\u00ebn paraardh\u00ebse tatimore pjes\u00ebtuar me 12.<\/p>\n<\/blockquote>\n\n\n\n

3. Rastet e parapagimeve t\u00eb tatimit kur tatimpaguesi e fillon veprimtarin\u00eb gjat\u00eb periudh\u00ebs tatimore t\u00eb vitit t\u00eb dyt\u00eb paraardh\u00ebs, gjat\u00eb periudh\u00ebs paraardh\u00ebse tatimore apo n\u00eb periudh\u00ebn vijuese tatimore detajohen n\u00eb udh\u00ebzimin e ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p>\n\n\n\n

4. N\u00eb rastin kur tatimpaguesi, n\u00eb \u00e7do koh\u00eb, gjat\u00eb periudh\u00ebs tatimore v\u00ebrteton para organeve tatimore se tatimi mbi fitimin p\u00ebr k\u00ebt\u00eb periudh\u00eb tatimore do t\u00eb jet\u00eb, n\u00eb m\u00ebnyr\u00eb dometh\u00ebn\u00ebse, m\u00eb i ul\u00ebt se tatimi mbi fitimin n\u00eb periudh\u00ebn paraardh\u00ebse ose periudh\u00ebn e dyt\u00eb paraardh\u00ebse, organet tatimore pranojn\u00eb zvog\u00eblimin e parapagimeve sipas rregullave t\u00eb parashikuara n\u00eb udh\u00ebzimin e ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/p><\/blockquote><\/figure>\n\n\n\n

Pjes\u00eb nga Udh\u00ebzimi nr.26, dat\u00eb 08.09.2023 p\u00ebr Tatimin mbi t\u00eb ardhurat<\/h3>\n\n\n\n

“63. Parapagimet<\/strong><\/h3>\n\n\n\n

63.1 Llogaritja e k\u00ebsteve t\u00eb parapagimit gjat\u00eb vitit tatimor p\u00ebr tatimin mbi fitimin korporativ<\/h4>\n\n\n\n

Tatimpaguesi subjekt i tatimit mbi fitimin korporativ, gjat\u00eb vitit tatimor, parapaguan k\u00ebstet mujore\/tremujore t\u00eb tatimit mbi fitimin:<\/p>\n\n\n\n

– brenda dat\u00ebs 31 mars, p\u00ebr muajt janar, shkurt, mars;
– brenda dat\u00ebs 30 qershor, p\u00ebr muajt prill, maj, qershor;
– brenda dat\u00ebs 30 shtator, p\u00ebr muajt korrik, gusht, shtator; dhe
– brenda dat\u00ebs 31 dhjetor, p\u00ebr muajt tetor, n\u00ebntor dhjetor.<\/p>\n\n\n\n

Bazuar n\u00eb t\u00eb dh\u00ebnat e deklarat\u00ebs s\u00eb fitimit t\u00eb tatuesh\u00ebm t\u00eb vitit paraardh\u00ebs, t\u00eb dor\u00ebzuar nga tatimpaguesi, deklarat\u00eb q\u00eb duhet t\u00eb dor\u00ebzohet brenda dat\u00ebs 31 mars t\u00eb vitit vijues, administrata tatimore llogarit k\u00ebstet mujore dhe ato tremujore t\u00eb parapagimeve t\u00eb tatimit mbi fitimin korporativ p\u00ebr periudh\u00ebn prill\u2013dhjetor t\u00eb vitit vijues dhe p\u00ebr periudh\u00ebn janar\u2013mars t\u00eb vitit t\u00eb ardhsh\u00ebm. K\u00ebstet e parapagimeve i njoftohen tatimpaguesit n\u00eb rrug\u00eb elektronike n\u00eb llogarin\u00eb e tij brenda dat\u00ebs 10 prill t\u00eb vitit vijues.<\/p>\n\n\n\n

K\u00ebstet e llogaritura t\u00eb parapagimeve paguhen nga tatimpaguesi n\u00eb fund t\u00eb \u00e7do 3-mujori, por mund t\u00eb paguhen edhe n\u00eb baz\u00eb mujore, brenda dat\u00ebs 15 t\u00eb \u00e7do muaji. Kur k\u00ebstet e parapagimeve paguhen n\u00eb baz\u00eb tremujore, k\u00ebsti i \u00e7do tremujori llogaritet si shum\u00eb e k\u00ebsteve t\u00eb \u00e7do muaji t\u00eb tremujorit p\u00ebrkat\u00ebs.<\/p>\n\n\n\n

63.2 Llogaritja e k\u00ebsteve t\u00eb parapagimeve t\u00eb tatimit mbi fitimin korporativ:<\/h4>\n\n\n\n

63.2.1 N\u00eb rastet kur tatimpaguesi ka m\u00eb shum\u00eb se nj\u00eb periudh\u00eb tatimore t\u00eb m\u00ebparshme q\u00eb e ka filluar veprimtarin\u00eb ekonomike, k\u00ebstet mujore t\u00eb parapagimeve t\u00eb tatimit mbi fitimin llogariten si m\u00eb posht\u00eb:<\/p>\n\n\n\n

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Shembull p\u00ebr llogaritjen e parapagimeve p\u00ebr vitin aktual 2023 e n\u00eb vijim:<\/p>\n\n\n\n

Tatimi mbi fitimin i vitit 2022 ka qen\u00eb 1,200,000 lek\u00eb, nd\u00ebrkoh\u00eb q\u00eb tatimi mbi fitimin p\u00ebr vitin 2021 ka qen\u00eb 1.080.000 lek\u00eb. K\u00ebstet mujore\/tremujore t\u00eb parapagimeve p\u00ebr vitin 2023 do t\u00eb jen\u00eb:<\/p>\n\n\n\n

– Pra p\u00ebr 3-mujorin e par\u00eb t\u00eb vitit 2023, k\u00ebsti i parapagimeve \u00ebsht\u00eb p\u00ebrcaktuar n\u00eb prill t\u00eb vitit paraardh\u00ebs 2022, bazuar n\u00eb deklarat\u00ebn e fitimit t\u00eb tatuesh\u00ebm t\u00eb vitit 2021. Konkretisht: p\u00ebr periudh\u00ebn janar\u2013mars 2023: 1,080,000\/12 muaj = 90,000 lek\u00eb\/muaj. Totali i parapagimit p\u00ebr 3- mujorin janar\u2013mars 2023 do t\u00eb jet\u00eb 90,000 x 3 muaj = 270,000 lek\u00eb.<\/p>\n\n\n\n

– P\u00ebr periudh\u00ebn prill\u2013dhjetor 2023: 1,200,000\/12 muaj = 100,000 lek\u00eb\/muaj. Totali p\u00ebr 9-mujorin prill\u2013dhjetor 2023 do t\u00eb jet\u00eb 100,000 x 9 muaj = 900,000 lek\u00eb, ose 300,000 lek\u00eb p\u00ebr \u00e7do 3-mujor ose 100,000 lek\u00eb \u00e7do muaj.<\/p>\n\n\n\n

– P\u00ebr periudh\u00ebn janar\u2013mars 2024: 1,200,000\/12 muaj = 100,000 lek\u00eb\/muaj. Totali p\u00ebr 3-mujorin e par\u00eb t\u00eb vitit pasardh\u00ebs 2024 \u00ebsht\u00eb 100,000 x 3 muaj = 300,000 lek\u00eb, ose 100,000 lek\u00eb \u00e7do muaj.<\/p>\n<\/blockquote>\n\n\n\n

63.2.2 N\u00eb rastet kur tatimpaguesi ka m\u00eb pak se nj\u00eb periudh\u00eb tatimore q\u00eb e ka filluar veprimtarin\u00eb ekonomike, k\u00ebstet mujore t\u00eb parapagimeve t\u00eb tatimit mbi fitimin llogariten, si m\u00eb posht\u00eb:<\/p>\n\n\n\n

Shembull<\/em><\/p>\n\n\n\n

T\u00eb dh\u00ebnat: Veprimtaria ekonomike ka filluar n\u00eb dat\u00ebn 1 prill 2022. Tatimpaguesi ka deklaruar se tatimi mbi fitimin i vler\u00ebsuar prej tij p\u00ebr periudh\u00ebn prill\u2013dhjetor 2022 dhe janar\u2013mars 2023 mund t\u00eb jet\u00eb 100.000 lek\u00eb \u00e7do muaj.<\/p>\n\n\n\n

Sipas bilancit t\u00eb depozituar p\u00ebr veprimtarin\u00eb ekonomike t\u00eb vitit 2022, tatimi mbi fitimin p\u00ebr periudh\u00ebn prill\u2013dhjetor rezulton 1.350.000 lek\u00eb.<\/p>\n\n\n\n

Llogaritja e parapagimeve t\u00eb tatimit mbi fitimin p\u00ebr periudhat n\u00eb vijim:<\/p>\n\n\n\n

– P\u00ebr periudh\u00ebn janar\u2013mars 2023 \u00ebsht\u00eb marr\u00eb n\u00eb konsiderat\u00eb vet\u00ebvler\u00ebsimi i tatimpaguesit n\u00eb prill 2022 dhe parapagimet e k\u00ebsaj periudhe do t\u00eb jen\u00eb 100,000 lek\u00eb \u00e7do muaj ose 300.000 lek\u00eb p\u00ebr 3- mujorin e par\u00eb 2023;<\/p>\n\n\n\n

– P\u00ebr periudh\u00ebn prill\u2013dhjetor 2023: Fitimi i deklaruar p\u00ebr vitin 2022 ka qen\u00eb 1.350.000 lek\u00eb: 9 muaj = 150.000 lek\u00eb n\u00eb muaj. Pra p\u00ebr periudh\u00ebn prill\u2013dhjetor 2023 parapagimet e tatimit mbi fitimin do jen\u00eb 150.000 lek\u00eb \u00e7do muaj ose 150.000 x 3 = 450.000 lek\u00eb \u00e7do tremujor, ose 1,350.000 lek\u00eb si 9- mujor;<\/p>\n\n\n\n

– P\u00ebr periudh\u00ebn janar\u2013mars 2024 parapagimet do t\u00eb jen\u00eb 150,000 lek\u00eb \u00e7do muaj ose 150,000 x 3 = 450,000 lek\u00eb si 3-mujor.<\/p>\n\n\n\n

63.2.3 N\u00eb rastet kur tatimpaguesi e fillon veprimtarin\u00eb n\u00eb vitin vijues, k\u00ebstet mujore t\u00eb parapagimeve t\u00eb tatimit mbi fitimin llogariten duke u bazuar n\u00eb deklarat\u00ebn parashikuese t\u00eb tatimpaguesit p\u00ebr shum\u00ebn e vler\u00ebsuar t\u00eb fitimit dhe tatimit mbi fitimin, pjes\u00ebtuar me numrin e muajve t\u00eb mbetur deri n\u00eb fund t\u00eb vitit, por pa marr\u00eb n\u00eb konsiderat\u00eb muajin e par\u00eb t\u00eb regjistrimit. Kjo formul\u00eb llogaritjeje do t\u00eb sh\u00ebrbej\u00eb edhe p\u00ebr p\u00ebrcaktimin e k\u00ebsteve mujore t\u00eb parapagimeve t\u00eb tatimit mbi fitimin p\u00ebr 3-mujorin e par\u00eb t\u00eb vitit pasardh\u00ebs. P\u00ebr 9-mujorin n\u00eb vijim prill\u2013dhjetor t\u00eb vitit pasardh\u00ebs, k\u00ebstet mujore t\u00eb parapagimeve t\u00eb tatimit mbi fitimin llogariten duke marr\u00eb n\u00eb konsiderat\u00eb t\u00eb dh\u00ebnat e deklarat\u00ebs s\u00eb fitimit t\u00eb tatuesh\u00ebm t\u00eb vitit paraardh\u00ebs.<\/p>\n\n\n\n

Shembull<\/em><\/p>\n\n\n\n

Tatimpaguesi regjistrohet n\u00eb dat\u00ebn 10 gusht 2023 dhe deklaron se tatimi mbi fitimin e tij p\u00ebr periudh\u00ebn e mbetur t\u00eb vitit 2023 do t\u00eb jet\u00eb 800.000 lek\u00eb.<\/p>\n\n\n\n

K\u00ebstet e tij mujore t\u00eb parapagimeve t\u00eb tatimit mbi fitimin llogariten:
– P\u00ebr secilin nga muajt e periudh\u00ebs shtator\u2013dhjetor 2023: 800.000: 4 = 200.000 lek\u00eb\/muaj;
– P\u00ebr secilin nga muajt e tremujorit t\u00eb par\u00eb janar\u2013mars 2024: 200.000 lek\u00eb\/muaj, ose 200,000 lek\u00eb\/muaj x 3 muaj = 600.000 lek\u00eb p\u00ebr 3-mujorin e par\u00eb 2024.
E nj\u00ebjta metodologji do t\u00eb p\u00ebrdoret p\u00ebr llogaritjen e k\u00ebsteve mujore\/tremujore t\u00eb parapagimeve t\u00eb tatimit edhe n\u00eb rastet kur periudhat paraardh\u00ebse tatimore kan\u00eb rezultuar me humbje.<\/p>\n\n\n\n

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63.3 Korrigjimi n\u00eb ulje i k\u00ebsteve mujore t\u00eb paradh\u00ebnieve t\u00eb tatimit mbi fitimin korporativ. Tatimpaguesi, n\u00eb \u00e7do muaj gjat\u00eb periudh\u00ebs tatimore mund t\u00eb k\u00ebrkoj\u00eb dhe t\u00eb provoj\u00eb para organeve tatimore se tatimi mbi fitimin p\u00ebr k\u00ebt\u00eb periudh\u00eb tatimore do t\u00eb jet\u00eb, n\u00eb m\u00ebnyr\u00eb dometh\u00ebn\u00ebse, m\u00eb i ul\u00ebt se tatimi mbi fitimin n\u00eb periudh\u00ebn paraardh\u00ebse ose periudh\u00ebn e dyt\u00eb paraardh\u00ebse. N\u00eb k\u00ebto raste organi tatimor, bazuar n\u00eb argumentet, dokumentacionin dhe t\u00eb evidencat e tatimpaguesit, zvog\u00eblojn\u00eb shumat e llogaritura t\u00eb parapagimeve.<\/p>\n\n\n\n

Argumentet q\u00eb mund t\u00eb parashtroj\u00eb tatimpaguesi p\u00ebr t\u00eb k\u00ebrkuar reduktimin\/heqjen e k\u00ebsteve t\u00eb llogaritura t\u00eb parapagimit jan\u00eb:<\/p>\n\n\n\n

– Kur shitjet e deklaruara n\u00eb 3 muajt e fundit, para k\u00ebrkes\u00ebs p\u00ebr reduktim t\u00eb k\u00ebsteve jan\u00eb ulur me mbi 20% krahasuar me shitjet mesatare mujore t\u00eb 12-mujorit t\u00eb fundit para k\u00ebtij 3-mujori. Reduktimi i k\u00ebsteve b\u00ebhet n\u00eb proporcion me reduktimin e shitjeve t\u00eb mallrave dhe t\u00eb sh\u00ebrbimeve.<\/p>\n\n\n\n

– Kur blerjet e deklaruara n\u00eb 3-mujorin e fundit, jan\u00eb ulur me mbi 30% krahasuar me blerjet mesatare mujore t\u00eb 12-mujorit t\u00eb fundit para k\u00ebtij 3-mujori. Reduktimi i k\u00ebsteve p\u00ebr parapagimet b\u00ebhet n\u00eb proporcion me reduktimin e blerjeve t\u00eb mallrave dhe t\u00eb sh\u00ebrbimeve.<\/p>\n\n\n\n

– Kur ka mungesa n\u00eb vijim t\u00eb kontratave t\u00eb shitjes s\u00eb mallrave apo t\u00eb sh\u00ebrbimeve, kontratave t\u00eb punimeve etj., t\u00eb cilat do ta reduktojn\u00eb n\u00eb m\u00ebnyr\u00eb dometh\u00ebn\u00ebse veprimtarin\u00eb dhe t\u00eb ardhurat e tatimpaguesit p\u00ebr muajt e mbetur t\u00eb vitit vijues, p\u00ebr t\u00eb cilin k\u00ebrkohet reduktimi i k\u00ebsteve mujore t\u00eb parapagimeve t\u00eb tatimit mbi fitimin.<\/p>\n\n\n\n

– Kur p\u00ebrfundojn\u00eb kontrata mbi baz\u00ebn e t\u00eb cilave jan\u00eb realizuar t\u00eb ardhurat n\u00eb vitet e m\u00ebparshme, kan\u00eb p\u00ebrfunduar objektet apo pun\u00ebt e tjera publike t\u00eb kontraktuara.<\/p>\n\n\n\n

– Kur kan\u00eb ndodhur fatkeq\u00ebsi apo d\u00ebme n\u00eb veprimtarin\u00eb e tatimpaguesit gjat\u00eb vitit vijues dhe q\u00eb do t\u00eb \u00e7ojn\u00eb n\u00eb reduktimin e ndjesh\u00ebm t\u00eb veprimtaris\u00eb ekonomike.<\/p>\n\n\n\n

– Kur mbyllen linja, veprimtari t\u00eb caktuara, shkurtohet ndjesh\u00ebm forca e pun\u00ebs etj., si rezultat i tkurrjes s\u00eb veprimtaris\u00eb.<\/p>\n\n\n\n

N\u00eb rastet kur kan\u00eb ndryshuar kushtet mbi baz\u00ebn e t\u00eb cilave k\u00ebstet e parapagesave jan\u00eb reduktuar, administrata tatimore i rishikon ato n\u00eb rritje.<\/p>\n<\/blockquote>\n\n\n\n

63.4 Korrigjimi n\u00eb rritje i k\u00ebsteve mujore t\u00eb parapagimeve t\u00eb tatimit mbi fitimin korporativ.<\/p>\n\n\n\n

\n

N\u00eb rastet kur, bazuar n\u00eb t\u00eb dh\u00ebnat e deklaruara p\u00ebr 9-mujorin e vitit n\u00eb vijim, rezulton se tatimpaguesi i ka rritur t\u00eb ardhurat mesatare mujore nga shitja e mallrave dhe e sh\u00ebrbimeve me m\u00eb shum\u00eb se 10% krahasuar me t\u00eb ardhurat mesatare mujore t\u00eb vitit t\u00eb kaluar, administrata tatimore mund t\u00eb rregullojn\u00eb n\u00eb rritje parapagimet e tremujorit t\u00eb fundit t\u00eb vitit. Rritja e k\u00ebsteve t\u00eb parapagimit nuk mund t\u00eb jet\u00eb m\u00eb shum\u00eb se 75% n\u00eb p\u00ebrputhje me p\u00ebrqindjen e rritjes s\u00eb t\u00eb ardhurave t\u00eb rezultuara nga krahasimi i vitit korrent me vitin e kaluar.<\/p>\n<\/blockquote>\n\n\n\n

Shembull<\/em><\/p>\n\n\n\n

T\u00eb ardhurat bruto mesatare mujore 2022 kan\u00eb qen\u00eb 100.000 lek\u00eb.
T\u00eb ardhurat bruto mesatare mujore janar\u2013shtator 2023 jan\u00eb 130.000 lek\u00eb.
Rritja mesatare mujore e t\u00eb ardhurave \u00ebsht\u00eb 30%.
Rritja e k\u00ebsteve t\u00eb parapagimeve p\u00ebr periudh\u00ebn tetor\u2013dhjetor do t\u00eb rriten jo m\u00eb shum\u00eb se 22,5%<\/p>\n\n\n\n

(30 % x 75 %) e k\u00ebsteve t\u00eb parapagimit t\u00eb llogaritura n\u00eb fillim t\u00eb vitit.
Tatimpaguesi:
– mund ta pranoj\u00eb vler\u00ebsimin e administrat\u00ebs tatimore;
– mund ta rishikoj\u00eb n\u00eb rritje, tej vler\u00ebsimit t\u00eb administrat\u00ebs tatimore dhe t\u00eb k\u00ebrkoj\u00eb rritje me t\u00eb lart\u00eb t\u00eb parapagesave; ose
– mund t\u00eb kund\u00ebrshtoj\u00eb rritjen e parapagesave t\u00eb b\u00ebr\u00eb nga administrata tatimore, sipas procedurave t\u00eb paparashikuara t\u00eb apelimit tatimor.
N\u00eb rastet kur tatimpaguesi gjykon vet\u00eb se tatimi mbi fitimin i vler\u00ebsuar prej tij p\u00ebr vitin vijues, do t\u00eb jet\u00eb mbi 10% m\u00eb i lart\u00eb se k\u00ebstet mujore t\u00eb parapagesave t\u00eb llogaritura sipas ligjit, ai duhet t\u00eb paraqes\u00eb nj\u00eb deklarat\u00eb vler\u00ebsimi t\u00eb tatimit mbi fitimin p\u00ebr vitin ushtrimor jo m\u00eb von\u00eb se data 10 shtator. Mbi k\u00ebt\u00eb baz\u00eb administrata tatimore korrigjon n\u00eb rritje k\u00ebstet p\u00ebr muajt tetor-dhjetor t\u00eb vitit vijues.<\/p>\n\n\n\n

Shembull<\/em><\/p>\n\n\n\n

– K\u00ebstet e llogaritura p\u00ebr muajt janar\u2013mars: 300,000 lek\u00eb (100,000 lek\u00eb\/muaj).
– K\u00ebstet e llogaritura p\u00ebr muajt prill\u2013shtator: 1,200,000 lek\u00eb (200,000 lek\u00eb\/muaj).
– K\u00ebstet janar-shtator: 300,000 + 1,200,000 = 1,500,000 lek\u00eb.
– K\u00ebstet e llogaritura paraprakisht p\u00ebr muajt: tetor\u2013n\u00ebntor\u2013dhjetor: 600,000 lek\u00eb (3×200,000).
– K\u00ebstet p\u00ebr t\u00eb gjith\u00eb vitin ushtrimor: 2,100,000 lek\u00eb (300.000 lek\u00eb + 1.200.000 lek\u00eb + 600.000 lek\u00eb).
Tatimi mbi fitimin i vler\u00ebsuar nga vet\u00eb tatimpaguesi q\u00eb vet\u00ebdeklarohet deri n\u00eb 10 shtator \u00ebsht\u00eb 2,700,000 lek\u00eb, pra \u00ebsht\u00eb mbi 10 p\u00ebr qind m\u00eb i lart\u00eb se k\u00ebstet mujore t\u00eb parapagimeve t\u00eb llogaritura [(2,700,000 lek\u00eb – 2,100,000 lek\u00eb)\/2,100,000 lek\u00eb = 28%]. N\u00eb k\u00ebto kushte, vler\u00ebsohet nj\u00eb k\u00ebst shtes\u00eb p\u00ebr muajt tetor\u2013dhjetor prej 200.000 lek\u00ebsh n\u00eb \u00e7do muaj (2,700,000 lek\u00eb \u2013 2,100,000 lek\u00eb = 600,000 lek\u00eb => 600.000 lek\u00eb\/3 muaj = 200,000 lek\u00eb\/muaj). N\u00eb total shuma e k\u00ebstit t\u00eb parapagimit p\u00ebr 3- mujorin tetor\u2013dhjetor do t\u00eb jet\u00eb 600.000 lek\u00eb + 600.000 lek\u00eb = 1,200,000 lek\u00eb p\u00ebr k\u00ebt\u00eb 3-mujor. N\u00ebse si rezultat i auditimit n\u00ebp\u00ebrmjet kontrollit t\u00eb thelluar dhe vler\u00ebsimit tatimor, konstatohet se fitimi i tatimpaguesit n\u00eb vitin paraardh\u00ebs \u00ebsht\u00eb deklaruar m\u00eb i ul\u00ebt se ai q\u00eb rezulton nga auditimi, administrata tatimore mund t\u00eb rris\u00eb k\u00ebstet e parapagimeve t\u00eb llogaritura m\u00eb par\u00eb p\u00ebr vitin vijues dhe 3-mujorin e par\u00eb t\u00eb vitit pasardh\u00ebs. Rritja e k\u00ebsteve t\u00eb parapagimit b\u00ebhet n\u00eb raport me shum\u00ebn e rritur t\u00eb fitimit si rezultat i rivler\u00ebsimit krahasuar me fitimin e deklaruar.
Administrata tatimore njofton tatimpaguesin p\u00ebr rritjen e k\u00ebsteve t\u00eb parapagimeve, n\u00eb p\u00ebrputhje me dispozitat e ligjit nr. 9920, dat\u00eb 19.5.2008, \u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar.<\/p>\n\n\n\n

63.5 Llogaritja e k\u00ebsteve t\u00eb parapagimit gjat\u00eb vitit tatimor p\u00ebr tatimin mbi t\u00eb ardhurat personale nga biznesi dhe nga vet\u00ebpun\u00ebsimi.<\/h4>\n\n\n\n

Tatimpaguesi subjekt i tatimit mbi t\u00eb ardhurat personale nga biznesi dhe vet\u00ebpun\u00ebsimi, gjat\u00eb vitit tatimor, parapaguan k\u00ebstet tremujore, t\u00eb tatimit mbi t\u00eb ardhurat personale:<\/p>\n\n\n\n

– brenda dat\u00ebs 31 mars, p\u00ebr muajt janar, shkurt mars;
– brenda dat\u00ebs 30 qershor, p\u00ebr muajt prill, maj qershor;
– brenda dat\u00ebs 30 shtator, p\u00ebr muajt korrik, gusht shtator; dhe
– brenda dat\u00ebs 31 dhjetor, p\u00ebr muajt tetor, n\u00ebntor dhjetor.<\/p>\n\n\n\n

Bazuar n\u00eb t\u00eb dh\u00ebnat e deklarat\u00ebs s\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi\/vet\u00ebpun\u00ebsimi, t\u00eb vitit paraardh\u00ebs, t\u00eb dor\u00ebzuar nga tatimpaguesi, deklarat\u00eb q\u00eb duhet t\u00eb dor\u00ebzohet brenda dat\u00ebs 31 mars t\u00eb vitit vijues, administrata tatimore llogarit k\u00ebstet tremujore t\u00eb parapagimeve t\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi\/vet\u00ebpun\u00ebsimi p\u00ebr periudh\u00ebn prill\u2013dhjetor t\u00eb vitit vijues dhe p\u00ebr periudh\u00ebn janar\u2013mars t\u00eb vitit t\u00eb ardhsh\u00ebm. K\u00ebstet e parapagimeve i njoftohen tatimpaguesit n\u00eb rrug\u00eb elektronike n\u00eb llogarin\u00eb e tij brenda dat\u00ebs 20 prill t\u00eb vitit vijues.<\/p>\n\n\n\n

63.5.1 Llogaritja e k\u00ebsteve t\u00eb parapagimeve<\/h5>\n\n\n\n

63.5.1.1 N\u00eb rastet kur tatimpaguesi i tatimit mbi t\u00eb ardhurat personale nga biznesi\/vet\u00ebpun\u00ebsimi, ka m\u00eb shum\u00eb se dy periudha tatimore q\u00eb e ka filluar veprimtarin\u00eb ekonomike, k\u00ebstet tremujore t\u00eb parapagimeve t\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi\/vet\u00ebpun\u00ebsimi, llogariten si m\u00eb posht\u00eb:<\/p>\n\n\n\n

\n

Shembull p\u00ebr llogaritjen e parapagimeve p\u00ebr vitin aktual 2023 e n\u00eb vijim:<\/p>\n\n\n\n

Tatimi mbi t\u00eb ardhurat personale nga biznesi\/vet\u00ebpun\u00ebsimi i vitit 2022 ka qen\u00eb 120,000 lek\u00eb, nd\u00ebrsa p\u00ebr vitin 2021 ky tatim ka qen\u00eb 108,000 lek\u00eb. K\u00ebstet tremujore t\u00eb parapagimeve do t\u00eb jen\u00eb:<\/p>\n\n\n\n

– P\u00ebr periudh\u00ebn janar\u2013mars 2023: 108,000\/12 muaj = 9,000 lek\u00eb\/muaj. Totali p\u00ebr 3-mujorin janar\u2013mars 2023 do t\u00eb jet\u00eb 9,000 x 3 muaj = 27,000 lek\u00eb p\u00ebr k\u00ebt\u00eb 3-mujor.<\/p>\n\n\n\n

– P\u00ebr periudh\u00ebn prill\u2013dhjetor 2023: 120,000\/12 muaj = 10,000 lek\u00eb\/muaj. Totali p\u00ebr 9-mujorin prill\u2013dhjetor 2023 do t\u00eb jet\u00eb 10,000 x 9 muaj = 90,000 lek\u00eb , ose 30,000 lek\u00eb p\u00ebr \u00e7do 3-mujor.<\/p>\n\n\n\n

– P\u00ebr periudh\u00ebn janar\u2013mars 2024: 120,000\/12 muaj = 10,000 lek\u00eb\/muaj. Totali p\u00ebr 3-mujorin e par\u00eb t\u00eb vitit pasardh\u00ebs 10,000 x 3 muaj = 30,000 lek\u00eb. Pra p\u00ebr 3-mujorin e par\u00eb t\u00eb vitit pasardh\u00ebs, k\u00ebsti i parapagimeve \u00ebsht\u00eb p\u00ebrcaktuar n\u00eb prill t\u00eb vitit paraardh\u00ebs, bazuar n\u00eb deklarat\u00ebn e t\u00eb ardhurave personale nga biznesi dhe vet\u00ebpun\u00ebsimi t\u00eb vitit 2022.<\/p>\n<\/blockquote>\n\n\n\n

63.5.1.2 N\u00eb rastet kur tatimpaguesi ka m\u00eb pak se nj\u00eb periudh\u00eb tatimore q\u00eb e ka filluar veprimtarin\u00eb ekonomike, k\u00ebstet tremujore t\u00eb parapagimeve t\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi\/vet\u00ebpun\u00ebsimi llogariten, si m\u00eb posht\u00eb.<\/p>\n\n\n\n

Shembull<\/em><\/p>\n\n\n\n

T\u00eb dh\u00ebnat<\/p>\n\n\n\n

Veprimtaria ekonomike ka filluar n\u00eb dat\u00ebn 1 prill 2022. Tatimpaguesi ka deklaruar se tatimi mbi t\u00eb ardhurat personale nga biznesi\/vet\u00ebpun\u00ebsimi i vler\u00ebsuar prej tij p\u00ebr periudh\u00ebn prill\u2013dhjetor 2022 mund t\u00eb jet\u00eb 10.000 lek\u00eb \u00e7do muaj.<\/p>\n\n\n\n

Sipas bilancit t\u00eb depozituar p\u00ebr veprimtarin\u00eb ekonomike t\u00eb vitit 2022, tatimi mbi t\u00eb ardhurat personale nga biznesi\/vet\u00ebpun\u00ebsimi p\u00ebr periudh\u00ebn prill\u2013dhjetor ka rezultuar 135,000 lek\u00eb.
Llogaritja e parapagimeve t\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi\/vet\u00ebpun\u00ebsimi p\u00ebr periudhat n\u00eb vijim:
– P\u00ebr periudh\u00ebn janar\u2013mars 2023 do t\u00eb merret n\u00eb konsiderat\u00eb vet\u00ebvler\u00ebsimi i tatimpaguesit n\u00eb prill 2022 dhe parapagimi i k\u00ebsaj periudhe do t\u00eb jet\u00eb 30,000 lek\u00eb p\u00ebr 3-mujorin e par\u00eb 2023.
– P\u00ebr periudh\u00ebn prill\u2013dhjetor 2023: tatimit mbi t\u00eb ardhurat personale nga biznesi\/vet\u00ebpun\u00ebsimi i deklaruar p\u00ebr vitin 2022 ka qen\u00eb 135,000 lek\u00eb: 9 muaj = 15,000 lek\u00eb n\u00eb muaj. Pra p\u00ebr periudh\u00ebn prill- dhjetor 2023 parapagimet e tatimit mbi fitimin do t\u00eb jen\u00eb 15,000 lek\u00eb x 3 muaj = 45,000 lek\u00eb \u00e7do 3- mujor.
– P\u00ebr periudh\u00ebn janar\u2013mars 2024 parapagimet do t\u00eb jen\u00eb 15,000 lek\u00eb x 3 muaj = 45,000 lek\u00eb p\u00ebr k\u00ebt\u00eb 3-mujor.<\/p>\n\n\n\n

63.5.1.3 N\u00eb rastet kur tatimpaguesi e fillon veprimtarin\u00eb n\u00eb vitin vijues, k\u00ebstet tremujore t\u00eb parapagimeve t\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi\/vet\u00ebpun\u00ebsimi llogariten duke u bazuar n\u00eb deklarat\u00ebn parashikuese t\u00eb tatimpaguesit p\u00ebr shum\u00ebn e vler\u00ebsuar t\u00eb t\u00eb ardhur\u00ebs personale nga biznesi\/vet\u00ebpun\u00ebsimi, dhe tatimit mbi k\u00ebt\u00eb t\u00eb ardhur, pjes\u00ebtuar me numrin e muajve t\u00eb mbetur deri n\u00eb fund t\u00eb vitit, por pa marr\u00eb n\u00eb konsiderat\u00eb muajin e par\u00eb t\u00eb regjistrimit. Kjo formul\u00eb llogaritjeje do t\u00eb sh\u00ebrbej\u00eb edhe p\u00ebr p\u00ebrcaktimin e k\u00ebstit t\u00eb parapagimit t\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi\/vet\u00ebpun\u00ebsimi p\u00ebr 3-mujorin e par\u00eb t\u00eb vitit pasardh\u00ebs. P\u00ebr 9-mujorin n\u00eb vijim prill-dhjetor t\u00eb vitit pasardh\u00ebs, k\u00ebstet tremujore t\u00eb parapagimeve t\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi\/vet\u00ebpun\u00ebsimi llogariten duke marr\u00eb n\u00eb konsiderat\u00eb t\u00eb dh\u00ebnat e deklarat\u00ebs s\u00eb t\u00eb ardhurave personale t\u00eb tatueshme t\u00eb vitit paraardh\u00ebs.<\/p>\n\n\n\n

Shembull<\/em><\/p>\n\n\n\n

Tatimpaguesi regjistrohet n\u00eb dat\u00ebn 10 shtator 2023 dhe deklaron se tatimi mbi t\u00eb ardhurat personale nga biznesi\/vet\u00ebpun\u00ebsimi i tij p\u00ebr periudh\u00ebn e mbetur t\u00eb vitit 2023 do t\u00eb jet\u00eb 60.000 lek\u00eb.<\/p>\n\n\n\n

K\u00ebstet e tij tremujore t\u00eb parapagimeve t\u00eb tatimit llogariten:
– P\u00ebr tremujorin e fundit tetor\u2013dhjetor 2023: 60,000 lek\u00eb,
– P\u00ebr tremujorin e par\u00eb 2024: 60.000 lek\u00eb.
E nj\u00ebjta metodologji do t\u00eb p\u00ebrdoret p\u00ebr llogaritjen e k\u00ebsteve mujore\/tremujore t\u00eb parapagimeve t\u00eb tatimit mbi edhe n\u00eb rastet kur periudhat paraardh\u00ebse tatimore kane rezultuar me humbje.<\/p>\n\n\n\n

6. Korrigjimi i k\u00ebsteve t\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi dhe vet\u00ebpun\u00ebsimi. Korrigjimi n\u00eb ulje i k\u00ebsteve t\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi dhe vet\u00ebpun\u00ebsimi mund t\u00eb k\u00ebrkohet n\u00eb \u00e7do koh\u00eb nga tatimpaguesi, nd\u00ebrsa korrigjimi n\u00eb rritje i tyre mund t\u00eb b\u00ebhet vet\u00ebm p\u00ebr 3-mujorin e fundit t\u00eb vitit.<\/p>\n\n\n\n

\n

P\u00ebr korrigjimin e k\u00ebsteve t\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi dhe vet\u00ebpun\u00ebsimi, zbatohen parimet e parashikuara n\u00eb pikat 3 dhe 4 m\u00eb lart, t\u00eb parashikuara p\u00ebr tatimin mbi fitimin korporativ. <\/a><\/p>\n<\/blockquote>\n\n\n\n

…<\/p>\n\n\n\n

\n

5. N\u00ebse organet tatimore vler\u00ebsojn\u00eb se bazuar n\u00eb treguesit e 9-mujorit t\u00eb par\u00eb, t\u00eb ardhurat p\u00ebr periudh\u00ebn vijuese tatimore do t\u00eb tejkalojn\u00eb \u00e7do muaj me m\u00eb tep\u00ebr se 10 p\u00ebr qind t\u00eb ardhurat mesatare mujore t\u00eb periudh\u00ebs s\u00eb kaluar, ato mund t\u00eb rregullojn\u00eb n\u00eb rritje parapagimet e tremujorit t\u00eb fundit t\u00eb vitit n\u00eb p\u00ebrputhje me t\u00eb ardhurat e vler\u00ebsuara prej tyre.<\/p>\n<\/blockquote>\n\n\n\n

Deklarata plot\u00ebsuese tatimore<\/strong><\/h2>\n\n\n\n

1. N\u00eb rastin kur tatimpaguesi konstaton se tatimi i paguesh\u00ebm n\u00eb deklarat\u00ebn e tij t\u00eb fundit t\u00eb t\u00eb ardhurave duhet t\u00eb ishte m\u00eb i lart\u00eb ose humbja tatimore m\u00eb e ul\u00ebt, ai \u00ebsht\u00eb i detyruar t\u00eb dor\u00ebzoj\u00eb nj\u00eb deklarat\u00eb tatimore shtes\u00eb dhe t\u00eb paguaj\u00eb diferenc\u00ebn midis tatimit t\u00eb deklaruar m\u00eb par\u00eb t\u00eb paguesh\u00ebm dhe tatimit suplementar t\u00eb paguesh\u00ebm, sipas parashikimeve n\u00eb legjislacionin n\u00eb fuqi p\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n

2. N\u00eb rastin kur tatimpaguesi konstaton se tatimi i paguesh\u00ebm n\u00eb deklarat\u00ebn e tij t\u00eb fundit t\u00eb t\u00eb ardhurave duhet t\u00eb ishte m\u00eb i ul\u00ebt ose humbja tatimore m\u00eb e lart\u00eb, ai \u00ebsht\u00eb i detyruar t\u00eb dor\u00ebzoj\u00eb nj\u00eb deklarat\u00eb tatimore shtes\u00eb sipas parashikimeve n\u00eb legjislacionin n\u00eb fuqi p\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n

Burimi: Drejtoria e P\u00ebrgjithshme e Tatimeve.<\/a><\/p>\n\n\n

Keni nj\u00eb Pyetje?<\/h3>

Mos hezitoni t\u00eb kontaktoni<\/a> me ne. Ne jemi nj\u00eb skuad\u00ebr ekspert\u00ebsh dhe do t\u00eb jemi t\u00eb lumtur q\u00eb t\u00eb flasim me ju. <\/p>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"

Deklarata tatimore vjetore 1. \u00c7do person, q\u00eb i n\u00ebnshtrohet k\u00ebtij ligji, \u00ebsht\u00eb i detyruar t\u00eb deklaroj\u00eb n\u00eb organin tatimor t\u00eb gjitha t\u00eb ardhurat, qofshin ato t\u00eb tatuara n\u00eb \u00e7far\u00ebdo m\u00ebnyre apo t\u00eb p\u00ebrjashtuara nga tatimi. P\u00ebr personat fizik\u00eb q\u00eb jan\u00eb n\u00ebn 18 vje\u00e7 deklarata tatimore b\u00ebhet nga kujdestari i tyre ligjor. 2. Deklarata tatimore vjetore […]<\/p>\n","protected":false},"author":1,"featured_media":19155,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[443,47,100],"tags":[497,496,89,90,444,249],"class_list":["post-19154","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kryesore","category-news","category-tatime","tag-kestet-e-parapagimit","tag-parapagimet","tag-tatim-fitimi","tag-tatimi-mbi-te-ardhurat","tag-tatimi-mbi-te-ardhurat-e-korporates","tag-tatimi-mbi-te-ardhurat-personale"],"yoast_head":"\nDispozita te\u0308 mbledhjes se\u0308 tatimit mbi fitimin (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\/dispozita-te-mbledhjes-se-tatimit-mbi-fitimin-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=\"Dispozita te\u0308 mbledhjes se\u0308 tatimit mbi fitimin (ndryshimet ligjore pas Janar 2024) - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Deklarata tatimore vjetore 1. \u00c7do person, q\u00eb i n\u00ebnshtrohet k\u00ebtij ligji, \u00ebsht\u00eb i detyruar t\u00eb deklaroj\u00eb n\u00eb organin tatimor t\u00eb gjitha t\u00eb ardhurat, qofshin ato t\u00eb tatuara n\u00eb \u00e7far\u00ebdo m\u00ebnyre apo t\u00eb p\u00ebrjashtuara nga tatimi. 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