{"id":20362,"date":"2024-12-02T10:28:46","date_gmt":"2024-12-02T10:28:46","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=20362"},"modified":"2024-12-02T10:35:13","modified_gmt":"2024-12-02T10:35:13","slug":"rimbursimi-i-kesteve-per-te-vetepunesuarit-dhe-entitetet-me-te-ardhura-deri-ne-14-milione-leke","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/rimbursimi-i-kesteve-per-te-vetepunesuarit-dhe-entitetet-me-te-ardhura-deri-ne-14-milione-leke\/","title":{"rendered":"Rimbursimi i K\u00ebsteve p\u00ebr t\u00eb Vet\u00ebpun\u00ebsuarit dhe Entitetet me t\u00eb Ardhura deri n\u00eb 14 Milion\u00eb Lek\u00eb"},"content":{"rendered":"

\u00cbsht\u00eb botuar n\u00eb Fletoren Zyrtare Akti normativ, me q\u00ebllim rimbursimin e k\u00ebsteve t\u00eb parapagimit t\u00eb tatimin mbi t\u00eb ardhurat; p\u00ebr kategorin\u00eb e profesioneve t\u00eb lira t\u00eb cilat paguan k\u00ebstet.<\/p>\n\n\n\n

P\u00ebrfituesit e rimbursimit<\/strong><\/h3>\n\n\n\n

T\u00eb vet\u00ebpun\u00ebsuarit dhe entitetet me t\u00eb ardhura bruto deri n\u00eb 14 milion\u00eb lek\u00eb n\u00eb vit, q\u00eb ofrojn\u00eb sh\u00ebrbime profesionale sipas p\u00ebrcaktimeve t\u00eb ligjit dhe vendimeve p\u00ebrkat\u00ebse.<\/p>\n\n\n\n

Rimbursimi i k\u00ebsteve<\/strong><\/h3>\n\n\n\n

Parapagimet apo k\u00ebstet e paguara\/gjeneruara sipas nenit 63 do t\u00eb rimbursohen ose fshihen nga administrata tatimore deri m\u00eb 30 dhjetor 2024.<\/p>\n\n\n\n

Mekanizmi i rimbursimit<\/strong><\/h3>\n\n\n\n

Shumat e k\u00ebsteve do t\u00eb pasqyrohen n\u00eb klas\u00ebn p\u00ebrkat\u00ebse t\u00eb t\u00eb ardhurave dhe do t\u00eb transferohen n\u00eb llogarin\u00eb bankare t\u00eb tatimpaguesit p\u00ebrmes deg\u00ebs s\u00eb thesarit.<\/p>\n\n\n\n

Rregullat procedurale<\/strong><\/h2>\n\n\n\n

Drejtori i P\u00ebrgjithsh\u00ebm i Tatimeve do t\u00eb miratoj\u00eb aktet e brendshme p\u00ebr zbatimin e dispozit\u00ebs.<\/p>\n\n\n\n

\n

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

Nr. 4, dat\u00eb 27.11.2024<\/strong><\/p>\n\n\n\n

P\u00cbR NJ\u00cb SHTES\u00cb N\u00cb LIGJIN NR. 29\/2023, \u201cP\u00cbR TATIMIN MBI T\u00cb ARDHURAT\u201d, T\u00cb NDRYSHUAR<\/strong><\/p>\n\n\n\n

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

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

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

Pas pik\u0451s 5, t\u0451 nenit 69, \u201cDispozita kalimtare\u201d, t\u0451 ligjit nr. 29\/2023, \u201cP\u0451r tatimin mbi t\u0451 ardhurat\u201d, t\u0451 ndryshuar, shtohet pika 6, me k\u00ebt\u00eb p\u00ebrmbajtje:<\/p>\n\n\n\n

\u201c6. Parapagimet\/k\u00ebstet e paguara apo t\u00eb gjeneruara n\u00eb zbatim t\u00eb nenit 63, t\u00eb k\u00ebtij ligji, nga t\u00eb vet\u00ebpun\u00ebsuarit, si dhe entitetet me t\u00eb ardhura bruto deri n\u00eb 14 milion\u00eb lek\u00eb n\u00eb vit, t\u00eb cilat furnizojn\u00eb sh\u00ebrbime profesionale sipas p\u00ebrcaktimeve t\u00eb pik\u0451s 1, t\u00eb nenit 4, dhe tabel\u00ebs analitike nr. 2, t\u00eb vendimit nr. 753, dat\u00eb 20.12.2023, t\u0451 K\u0451shillit t\u0451 Ministrave, \u201cP\u00ebr dispozitat zbatuese t\u00eb ligjit nr. 29\/2023, \u2018P\u00ebr tatimin mbi t\u00eb ardhurat\u2019\u201d, t\u00eb shfuqizuar me vendimin nr. 52, dat\u0451 27.6.2024, t\u0451 Gjykat\u0451s Kushtetuese t\u0451 Republik\u0451s s\u0451 Shqip\u0451ris\u0451, u rimbursohen tatimpaguesve apo u fshihen nga administrata tatimore, brenda dat\u00ebs 30 dhjetor 2024.<\/p>\n\n\n\n

Shuma e k\u00ebsteve t\u00eb paguara do t\u00eb pasqyrohet te klasa p\u00ebrkat\u00ebse e t\u00eb ardhurave dhe, n\u00ebp\u00ebmjet deg\u00ebs s\u00eb thesarit, administrata tatimore kryen rimbursimin n\u00eb llogarin\u00eb bankare t\u00eb tatimpaguesit.<\/p>\n\n\n\n

Drejtori i p\u00ebrgjthsh\u00ebm i Tatimeve, me akt t\u00eb brendsh\u00ebm, miraton rregullat procedurale p\u00ebr zbatimin e k\u00ebsaj pike.\u201d.<\/p>\n\n\n\n

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