{"id":19213,"date":"2024-05-06T09:15:00","date_gmt":"2024-05-06T09:15:00","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=19213"},"modified":"2024-05-06T09:15:01","modified_gmt":"2024-05-06T09:15:01","slug":"avviso-relativo-alla-possibilita-di-riesaminare-gli-avvisi-di-accertamento-fiscale-da-parte-della-direzione-generale-delle-imposte","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/njoftim-per-mundesine-e-rishikimit-te-kesteve-te-tatimit-nga-drejtoria-e-pergjithshme-e-tatimeve\/","title":{"rendered":"Avviso relativo alla possibilit\u00e0 di revisione delle rate fiscali da parte della Direzione Generale delle Imposte."},"content":{"rendered":"<p>La Direzione Generale delle Imposte, tramite un <a href=\"https:\/\/www.tatime.gov.al\/d\/8\/45\/45\/1797\/sqarim-mbi-disa-lajme-qe-kane-krijuar-keqkuptime-per-biznesin\" target=\"_blank\" rel=\"noreferrer noopener\">notifica<\/a> Sul proprio sito web ufficiale, ha informato i contribuenti della possibilit\u00e0 di richiedere una revisione degli acconti dell'imposta sulle societ\u00e0. Di seguito \u00e8 riportato il testo completo dell'avviso:<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">\u201cChiarimenti su alcune notizie che hanno dato adito a fraintendimenti riguardo all'attivit\u00e0.<\/h1>\n\n\n\n<p><strong>DPT: Nel calcolo delle rate si tiene conto anche delle spese sostenute dai contribuenti.<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>\u00a0<\/strong><br><strong>\u201cSi avvisano i contribuenti che, in caso di dichiarazione errata da parte loro, devono rivolgersi ai rispettivi direttori regionali per una revisione delle rate, al fine di garantire un'equa imposizione fiscale.\u201d<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p>Con l'obiettivo primario di tenere adeguatamente informati i contribuenti e l'opinione pubblica e di prevenire la diffusione di informazioni errate da parte dei media, l'Amministrazione fiscale precisa che il calcolo delle rate preliminari dell'imposta sul reddito per l'anno 2024, per le libere professioni, si basa sul % dell\u2019utile autodichiarato per il 2023.<br><br>Poich\u00e9 il 2024 \u00e8 il primo anno di applicazione della nuova legge, gli acconti si basano sulla dichiarazione dei redditi del 2023, che viene presentata in conformit\u00e0 alle disposizioni della precedente legge sull'imposta sul reddito.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Sottolineiamo che il riconoscimento facoltativo a priori delle spese (modello 30%) per i contribuenti che operano come \u201cprofessionisti\u201d ai sensi della nuova legge si applica esclusivamente alla dichiarazione dei redditi relativa al 2024, che dovr\u00e0 essere presentata entro il 31 marzo 2025. Ci\u00f2 non significa che nel calcolo delle rate anticipate per il 2024, le spese sostenute dai contribuenti non siano state riconosciute, poich\u00e9 il calcolo si basa sull\u2019utile autodichiarato del 2023 e l\u2019utile \u00e8 calcolato come risultato delle entrate e delle spese effettivamente sostenute.<\/p>\n<\/blockquote>\n\n\n\n<p>Non \u00e8 tecnicamente possibile calcolare le rate anticipate del 2024 sulla base dell'utile del 2024. Pertanto, come previsto dalla legge, le rate anticipate saranno calcolate sull'utile dell'anno precedente.<br><br>Consigliamo a tutti i contribuenti che ritengano che l'acconto preliminare per il 2024 sia troppo elevato, o in caso di dichiarazione errata da parte loro, a presentare una richiesta di revisione delle rate alla Direzione regionale delle imposte competente, la quale dar\u00e0 priorit\u00e0 a tale richiesta ai fini di un equo accertamento fiscale in conformit\u00e0 con la legge.\u201d<\/p>\n\n\n\n<p>Per saperne di pi\u00f9<a href=\"https:\/\/alprofitconsult.al\/it\/dispozita-te-mbledhjes-se-tatimit-mbi-fitimin-ndryshimet-ligjore-pas-janar-2024\/\" target=\"_blank\" rel=\"noreferrer noopener\">Davvero<\/a>  <a href=\"https:\/\/alprofitconsult.al\/it\/dispozita-te-mbledhjes-se-tatimit-mbi-fitimin-ndryshimet-ligjore-pas-janar-2024\/\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/alprofitconsult.al\/dispozita-te-mbledhjes-se-tatimit-mbi-fitimin-ndryshimet-ligjore-pas-janar-2024\/ <\/a>in merito alle modalit\u00e0 di calcolo delle rate dell'imposta, alla dichiarazione e al diritto di richiedere una revisione delle rate dell'imposta sul reddito.<\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Hai qualche domanda?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Non esitare a <a href=\"https:\/\/alprofitconsult.al\/it\/contatti\/\" target=\"_self\">contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Drejtoria e P\u00ebrgjithshme e Tatimeve, n\u00ebp\u00ebrmjet nj\u00eb njoftimi n\u00eb faqen zyrtare t\u00eb saj, ka b\u00ebr\u00eb me dije tatimpaguesit mbi mund\u00ebsin\u00eb e k\u00ebrkes\u00ebs p\u00ebr rivler\u00ebsimin e k\u00ebsteve t\u00eb parapagimit t\u00eb tatim fitimit. M\u00eb posht\u00eb do t\u00eb gjeni njoftimin e plot\u00eb: &#8220;Sqarim mbi disa lajme, q\u00eb kan\u00eb krijuar keqkuptime p\u00ebr Biznesin DPT: P\u00ebrllogaritja e k\u00ebsteve njeh edhe [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":19214,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[70,503,497,85,79,439,502],"class_list":["post-19213","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-alprofitconsult","tag-kerkese-per-rishikim","tag-kestet-e-parapagimit","tag-ndryshime-ligjore","tag-njoftimedpt","tag-tatimi-i-ri-mbi-te-ardhurat","tag-tatimi-mbi-fitimin"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6.1 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Njoftim p\u00ebr mund\u00ebsin\u00eb e rishikimit t\u00eb k\u00ebsteve t\u00eb tatimit nga Drejtoria e P\u00ebrgjithshme e Tatimeve. - 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\/avviso-relativo-alla-possibilita-di-riesaminare-gli-avvisi-di-accertamento-fiscale-da-parte-della-direzione-generale-delle-imposte\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Njoftim p\u00ebr mund\u00ebsin\u00eb e rishikimit t\u00eb k\u00ebsteve t\u00eb tatimit nga Drejtoria e P\u00ebrgjithshme e Tatimeve.\" \/>\n<meta property=\"og:description\" content=\"Drejtoria e P\u00ebrgjithshme e Tatimeve, n\u00ebp\u00ebrmjet nj\u00eb njoftimi n\u00eb faqen zyrtare t\u00eb saj, ka b\u00ebr\u00eb me dije tatimpaguesit mbi mund\u00ebsin\u00eb e k\u00ebrkes\u00ebs p\u00ebr rivler\u00ebsimin e k\u00ebsteve t\u00eb parapagimit t\u00eb tatim fitimit. M\u00eb posht\u00eb do t\u00eb gjeni njoftimin e plot\u00eb: &#8220;Sqarim mbi disa lajme, q\u00eb kan\u00eb krijuar keqkuptime p\u00ebr Biznesin DPT: P\u00ebrllogaritja e k\u00ebsteve njeh edhe [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alprofitconsult.al\/it\/avviso-relativo-alla-possibilita-di-riesaminare-gli-avvisi-di-accertamento-fiscale-da-parte-della-direzione-generale-delle-imposte\/\" \/>\n<meta property=\"og:site_name\" content=\"AlProfit Consult\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-05-06T09:15:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-06T09:15:01+00:00\" \/>\n<meta property=\"og:image\" 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