{"id":20794,"date":"2025-02-03T17:11:13","date_gmt":"2025-02-03T17:11:13","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=20794"},"modified":"2025-02-03T17:11:14","modified_gmt":"2025-02-03T17:11:14","slug":"agjenti-i-listepageses-dhe-deklarata-mbi-statusin-personal-cfare-duhet-te-dini","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/agjenti-i-listepageses-dhe-deklarata-mbi-statusin-personal-cfare-duhet-te-dini\/","title":{"rendered":"Agjenti i List\u00ebpages\u00ebs dhe Deklarata mbi Statusin Personal: \u00c7far\u00eb duhet t\u00eb dini?"},"content":{"rendered":"<p>S\u00eb fundmi, Drejtoria e P\u00ebrgjithshme e Tatimeve ka publikuar nj\u00eb njoftim zyrtar mbi ndryshimet n\u00eb list\u00ebpages\u00eb dhe m\u00ebnyr\u00ebn e deklarimit t\u00eb statusit personal t\u00eb punonj\u00ebsve. K\u00ebto ndryshime jan\u00eb n\u00eb zbatim t\u00eb Ligjit nr. <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/11\/LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT-3.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">29\/2023<\/a> &#8220;P\u00ebr Tatimin mbi t\u00eb Ardhurat&#8221;.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>A ka ndryshuar tatimi q\u00eb duhet t\u00eb paguani?<\/strong><\/h2>\n\n\n\n<p>Nuk ka ndryshim n\u00eb tatimin e paguesh\u00ebm p\u00ebr t\u00eb ardhurat nga paga, n\u00eb t\u00eb gjitha nivelet. Tatimi i paguesh\u00ebm nga janari 2025 \u00ebsht\u00eb identik me tatimin e paguesh\u00ebm p\u00ebr \u00e7do nivel page si ai q\u00eb ishte n\u00eb muajin dhjetor  2024.<\/p>\n\n\n\n<p>Q\u00ebllimi i ligjit t\u00eb ri \u00ebsht\u00eb unifikimi dhe modernizimi i m\u00ebnyr\u00ebs se si individ\u00ebt realizojn\u00eb t\u00eb ardhura dhe p\u00ebr k\u00ebt\u00eb duhet t\u00eb paguajn\u00eb tatimin mbi k\u00ebto t\u00eb ardhura. N\u00eb ligj parashikohet pagesa e plot\u00eb e tatimit nga individ\u00ebt, p\u00ebr t\u00eb ardhurat nga pun\u00ebsimi, personi fizik (i vet\u00ebpun\u00ebsuar ose tregtar) dhe investimi.<\/p>\n\n\n\n<p>P\u00ebr t\u00eb ndihmuar bizneset dhe pun\u00ebmarr\u00ebsit n\u00eb p\u00ebrllogaritjen e sakt\u00eb t\u00eb tatimit mbi t\u00eb ardhurat nga pun\u00ebsimi,\u00a0<strong>AlProfit Consult<\/strong>\u00a0ka p\u00ebrgatitur nj\u00eb dokument n\u00eb Excel q\u00eb ndihmon n\u00eb simulimin e tatimit t\u00eb paguesh\u00ebm bazuar n\u00eb t\u00eb dh\u00ebnat individuale t\u00eb pun\u00ebmarr\u00ebsve. K\u00ebt\u00eb material e gjeni bashk\u00eblidhur n\u00eb k\u00ebt\u00eb shkrim.<\/p>\n\n\n\n<p>Ky mjet lejon t\u00eb vendosen t\u00eb dh\u00ebnat e pagave, zbritjeve dhe faktor\u00ebve t\u00eb tjer\u00eb tatimor\u00eb p\u00ebr t\u00eb marr\u00eb nj\u00eb pasqyr\u00eb t\u00eb sakt\u00eb t\u00eb detyrimeve tatimore. N\u00ebse keni nevoj\u00eb p\u00ebr ndihm\u00eb n\u00eb p\u00ebrdorimin e tij, mund t\u00eb kontaktoni ekipin e <a href=\"https:\/\/alprofitconsultal.odoo.com\/contactus\" target=\"_blank\" rel=\"noreferrer noopener\">AlProfit Consult.<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u00c7far\u00eb \u00ebsht\u00eb Deklarata mbi Statusin Personal?<\/strong><\/h2>\n\n\n\n<p>Deklarata mbi Statusin Personal \u00ebsht\u00eb nj\u00eb dokument i detyruesh\u00ebm q\u00eb duhet t\u00eb plot\u00ebsohet dhe firmoset nga pun\u00ebmarr\u00ebsi dhe pun\u00ebdh\u00ebn\u00ebsi p\u00ebrpara se t\u00eb aplikohet ndonj\u00eb zbritje tatimore nga paga bruto.<\/p>\n\n\n\n<p>Nj\u00eb pun\u00ebmarr\u00ebs nuk mund t\u00eb paraqes\u00eb k\u00ebt\u00eb deklarat\u00eb n\u00eb m\u00eb shum\u00eb se nj\u00eb pun\u00ebdh\u00ebn\u00ebs n\u00eb t\u00eb nj\u00ebjt\u00ebn periudh\u00eb kalendarike. Pun\u00ebdh\u00ebn\u00ebsi q\u00eb merr deklarat\u00ebn do t\u00eb aplikoj\u00eb zbritjet tatimore, nd\u00ebrsa t\u00eb tjer\u00ebt do t\u00eb mbajn\u00eb tatimin mbi t\u00eb ardhurat mbi pag\u00ebn bruto, pa p\u00ebrfshir\u00eb zbritjet.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Deklarata e statusit personal \u00ebsht\u00eb nj\u00eb dokument q\u00eb duhet t\u00eb firmoset nga pun\u00ebdh\u00ebn\u00ebsi dhe pun\u00ebmarr\u00ebsi p\u00ebr t\u00eb pasur t\u00eb drejt\u00ebn pun\u00ebdh\u00ebn\u00ebsi t\u00eb b\u00ebj\u00eb llogaritjet tatimore dhe t\u00eb zbatoj\u00eb zbritjet e lejuara nga ligji.<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Disa pyetje t\u00eb r\u00ebnd\u00ebsishme:<\/strong><\/h3>\n\n\n\n<p><strong>A duhet t\u00eb plot\u00ebsojn\u00eb deklarat\u00ebn punonj\u00ebsit q\u00eb kan\u00eb qen\u00eb t\u00eb pun\u00ebsuar m\u00eb par\u00eb?<\/strong>&nbsp;Po, ata duhet ta plot\u00ebsojn\u00eb k\u00ebt\u00eb deklarat\u00eb vet\u00ebm nj\u00eb her\u00eb n\u00eb k\u00ebt\u00eb moment.<\/p>\n\n\n\n<p><strong>Si ndikon deklarata p\u00ebr ata q\u00eb kan\u00eb m\u00eb shum\u00eb se nj\u00eb pun\u00ebdh\u00ebn\u00ebs?<\/strong>&nbsp;Vet\u00ebm nj\u00eb pun\u00ebdh\u00ebn\u00ebs do t\u00eb mund t\u00eb zbatoj\u00eb zbritjet tatimore, nd\u00ebrsa t\u00eb tjer\u00ebt do t\u00eb llogarisin tatimin mbi pag\u00ebn bruto.<\/p>\n\n\n\n<p><strong>\u00c7far\u00eb ndodh n\u00ebse t\u00eb ardhurat p\u00ebrfshijn\u00eb shp\u00ebrblime apo p\u00ebrfitime t\u00eb tjera?<\/strong>&nbsp;N\u00ebse nj\u00eb pun\u00ebmarr\u00ebs merr shp\u00ebrblime ose p\u00ebrfitime jo mujore, mbajt\u00ebsi i list\u00ebpages\u00ebs duhet t\u2019i llogaris\u00eb dhe t\u2019i zbres\u00eb mbi baza mujore.<\/p>\n\n\n\n<p><strong>A duhet t\u00eb vet\u00ebpun\u00ebsuarit t\u00eb plot\u00ebsojn\u00eb k\u00ebt\u00eb deklarat\u00eb?<\/strong>&nbsp;Jo, t\u00eb vet\u00ebpun\u00ebsuarit p\u00ebrjashtohen nga ky detyrim.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Cilat jan\u00eb zbritjet e mundshme dhe si aplikohen?<\/strong><\/h2>\n\n\n\n<p>Zbritjet nga baza tatimore p\u00ebrfshijn\u00eb:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>50,000 lek\u00eb n\u00eb muaj<\/strong>, p\u00ebr t\u00eb ardhurat deri n\u00eb 50,000 lek\u00eb.<\/li>\n\n\n\n<li><strong>35,000 lek\u00eb n\u00eb muaj<\/strong>, p\u00ebr t\u00eb ardhurat mbi 50,000 deri n\u00eb 60,000 lek\u00eb.<\/li>\n\n\n\n<li><strong>30,000 lek\u00eb n\u00eb muaj<\/strong>, p\u00ebr t\u00eb ardhurat mbi 60,000 lek\u00eb.<\/li>\n\n\n\n<li><strong>48,000 lek\u00eb n\u00eb vit p\u00ebr \u00e7do f\u00ebmij\u00eb n\u00eb ngarkim<\/strong>&nbsp;(n\u00ebn 18 vje\u00e7), q\u00eb mund t\u00eb k\u00ebrkohet nga nj\u00ebri prej prind\u00ebrve me t\u00eb ardhura m\u00eb t\u00eb larta.<\/li>\n\n\n\n<li><strong>Shpenzimet p\u00ebr arsimin e f\u00ebmij\u00ebve<\/strong>&nbsp;deri n\u00eb&nbsp;<strong>100,000 lek\u00eb n\u00eb vit<\/strong>, p\u00ebr individ\u00ebt me t\u00eb ardhura n\u00ebn 1,200,000 lek\u00eb n\u00eb vit.<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Zbritjet p\u00ebr f\u00ebmij\u00eb n\u00eb ngarkim dhe p\u00ebr edukim p\u00ebrfitohen duke plot\u00ebsuar Deklarat\u00ebn Individuale.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Tatimi mbi pensionet vullnetare<\/strong><\/h2>\n\n\n\n<p>Shuma q\u00eb zbritet nga paga p\u00ebr fondet e pensionit vullnetar (bazuar n\u00eb nenin 20 t\u00eb Ligjit <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/11\/LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT-3.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">29\/2023<\/a> \u201cP\u00ebr Tatimin mbi t\u00eb Ardhurat\u201d i ndryshuar), vlera e kontributit mujor zbritet nga t\u00eb ardhurat personale t\u00eb t\u00eb pun\u00ebsuarit p\u00ebr efekt t\u00eb llogaritjes dhe mbajtjes s\u00eb tatimit. Kjo zbritje nuk mund t\u00eb tejkaloj\u00eb vler\u00ebn e pag\u00ebs minimale t\u00eb miratuar n\u00eb shkall\u00eb vendi (aktualisht paga minimale e miratuar \u00ebsht\u00eb 40,000 lek\u00eb).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Shembuj konkret\u00eb t\u00eb p\u00ebrllogaritjes s\u00eb tatimit<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Shembull 1: Rasti i dypun\u00ebsimit kur tatimi i paguesh\u00ebm \u00ebsht\u00eb i barabart\u00eb dhe nuk lindin detyrime.<\/h3>\n\n\n\n<p>Pun\u00ebmarr\u00ebsi K.P. \u00ebsht\u00eb i pun\u00ebsuar n\u00eb subjektin \u201cAlpha\u201d, dhe ka kontrat\u00eb pun\u00ebsimi me pag\u00eb bruto mujore 100.000 lek\u00eb. Nj\u00ebkoh\u00ebsisht K.P. n\u00eb dark\u00eb punon me orar t\u00eb reduktuar te subjekti \u201cBeta\u201d, me t\u00eb cilin ka kontrat\u00eb pun\u00ebsimi me pag\u00eb bruto mujore 50.000 lek\u00eb.<\/p>\n\n\n\n<p>Pun\u00ebmarr\u00ebsi K.P. dor\u00ebzon te pun\u00ebdh\u00ebn\u00ebsi \u201cAlpha\u201d \u201cDeklarat\u00ebn mbi statusin personal\u201d dhe mbi k\u00ebt\u00eb baz\u00eb, subjekti i llogarit n\u00eb list\u00ebpages\u00eb detyrimin e tatimit mbi t\u00eb ardhurat personale nga paga 100.000 \u2013 30.000 = 70.000 x 13 % = 9.100 lek\u00eb tatim.<\/p>\n\n\n\n<p>Pun\u00ebmarr\u00ebsi K.P. nuk duhet t\u00eb dor\u00ebzoj\u00eb te pun\u00ebdh\u00ebn\u00ebsi i dyt\u00eb \u201cBeta\u201d \u201cDeklarat\u00ebn mbi statusin personal\u201d. Pun\u00ebdh\u00ebn\u00ebsi \u201cBeta\u201d i llogarit n\u00eb list\u00ebpages\u00eb detyrimin e tatimit mbi t\u00eb ardhurat personale nga paga 50.000 x 13 % = 6.500 lek\u00eb tatim.<\/p>\n\n\n\n<p>N\u00eb fund t\u00eb vitit, brenda dat\u00ebs 31 mars t\u00eb vitit pasardh\u00ebs, individi K.P, bazuar n\u00eb nenin 67 t\u00eb ligjit, \u00ebsht\u00eb i detyruar t\u00eb dor\u00ebzoj\u00eb \u201cDeklarat\u00ebn vjetore e t\u00eb ardhurave personale\u201d, ku do rillogaris\u00eb detyrimin tatimor t\u00eb tatimit mbi t\u00eb ardhurat personale nga paga, pasi ka qen\u00eb i dypun\u00ebsuar\u201d.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00eb ardhurat mujore nga paga t\u00eb realizuara: 100.000 + 50.000 = 150.000 lek\u00eb.<\/li>\n\n\n\n<li>Tatimi i paguesh\u00ebm p\u00ebr t\u00eb ardhurat e realizuara 150.000 \u2013 30.000 = 120.000 x 13 % = 15.600 lek\u00eb.<\/li>\n\n\n\n<li>Tatimi mbi baza mujore i paguar gjat\u00eb vitit: 9.100+6.500= 15.600 lek\u00eb n\u00eb muaj.<\/li>\n\n\n\n<li>Tatimi i mbipaguar apo p\u00ebr t\u2019u paguar: zero.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Shembull 2: Rasti i dypun\u00ebsimit kur pagesa e tatimit \u00ebsht\u00eb m\u00eb e lart\u00eb dhe lind nj\u00eb e drejt\u00eb tatimore<\/h3>\n\n\n\n<p>N\u00ebse t\u00eb ardhurat e individit K.P., i cili do t\u00eb punonte me koh\u00eb t\u00eb pjesshme te t\u00eb dyja subjektet, do t\u00eb ishin 25.000 lek\u00eb te pun\u00ebdh\u00ebn\u00ebsi i par\u00eb dhe 25.000 lek\u00eb te pun\u00ebdh\u00ebn\u00ebsi i dyt\u00eb.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00eb ardhurat mujore nga paga t\u00eb realizuara: 25.000 lek\u00eb + 25.000 lek\u00eb = 50.000 lek\u00eb.<\/li>\n\n\n\n<li>Tatimi i paguesht\u00ebm mujor p\u00ebr t\u00eb ardhurat e realizuara 50.000 &#8211; 50.000 = 0 => 0 x 13 % = 0 lek\u00eb.<\/li>\n<\/ul>\n\n\n\n<p>Tatimi mbi baza mujore i paguar gjat\u00eb vitit: i. 25.000 lek\u00eb \u2013 25.000 = 0 => 0 x 13% = 0 lek\u00eb tatim; dhe ii. 25.000 x 13 % = 3.250 lek\u00eb tatim. Gjithsej tatimi i paguar 3.250 lek\u00eb.<\/p>\n\n\n\n<p>Tatimi i mbipaguar: 3.250 lek\u00eb \u2013 0 lek\u00eb = 3.250 lek\u00eb n\u00eb muaj ose 39.000 lek\u00eb n\u00eb vit, t\u00eb cilat i kthehen t\u00eb pun\u00ebsuarit.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Shembull 3: Rasti kur tatimi i paguesh\u00ebm vjetor \u00ebsht\u00eb m\u00eb i lart\u00eb nga pagesa e tatimit dhe ind nj\u00eb detyrim tatimor<\/h3>\n\n\n\n<p>N\u00ebse t\u00eb ardhurat mujore t\u00eb individit K.P. do t\u00eb ishin 200.000 lek\u00eb te pun\u00ebdh\u00ebn\u00ebsi i par\u00eb dhe 180.000 lek\u00eb te pun\u00ebdh\u00ebn\u00ebsi i dyt\u00eb.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00eb ardhurat mujore nga paga t\u00eb realizuara: 200.000 + 180.000 = 380.000 lek\u00eb.<\/li>\n\n\n\n<li>Tatimi i paguesht\u00ebm p\u00ebr t\u00eb ardhurat e realizuara 380.000 &#8211; 30.000 = 350.000 lek\u00eb n\u00eb muaj.<\/li>\n\n\n\n<li>(170.000 x 13 %) + (180.000 x 23 %) = 22.100 + 41.400 = 63.500 lek\u00eb tatim mujor.<\/li>\n\n\n\n<li>Tatimi mbi baza mujore i paguar gjat\u00eb vitit: i. 200.000 lek\u00eb \u2013 30.000 = 170.000 x 13 % = 22.100 lek\u00eb tatim; dhe ii. 170.000 x 13 % + 10.000 x 23% = 24.400 lek\u00eb tatim. Gjithsej tatimi i paguar 46.500 lek\u00eb tatim.<\/li>\n\n\n\n<li>Tatimi mujor shtes\u00eb p\u00ebr t\u2019u paguar: 63.500 \u2013 46.500 = 17.000 lek\u00eb n\u00eb muaj ose 204.000 lek\u00eb n\u00eb vit, t\u00eb cilat i pun\u00ebsuari duhet t\u2019i paguaj\u00eb brenda dat\u00ebs 31 mars t\u00eb vitit pasardh\u00ebs sipas \u201cDeklarat\u00ebs vjetore t\u00eb t\u00eb ardhurave personale\u201d.<\/li>\n<\/ul>\n\n\n\n<p>P\u00ebr t\u2019u trajtuar si t\u00eb ardhura nga pun\u00ebsimi dhe n\u00eb m\u00ebnyr\u00eb q\u00eb detyrimi tatimor t\u00eb llogaritet sipas tarifave progresive 13 % dhe 23 % t\u00eb parashikuara n\u00eb ligj, duhet q\u00eb pun\u00ebdh\u00ebn\u00ebsi t\u00eb jet\u00eb p\u00ebrgjegj\u00ebs edhe p\u00ebr llogaritjen e detyrimeve p\u00ebr kontributet e sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Shembull 4: Rast tjet\u00ebr<\/h3>\n\n\n\n<p>Individi \u201cA\u201d punon me koh\u00eb t\u00eb plot\u00eb si financier n\u00eb kompanin\u00eb \u201cXX\u201d dhe ka pag\u00eb bruto 70,000 lek\u00eb\/muaj ose 840,000 lek\u00eb\/vit. Nd\u00ebrkoh\u00eb, punon dhe n\u00eb nj\u00eb zyr\u00eb kontab\u00ebl me koh\u00eb t\u00eb pjesshme me nj\u00eb pag\u00eb 40,000 lek\u00eb\/muaj ose 480,000 lek\u00eb\/vit.<\/p>\n\n\n\n<p><em>Llogaritja e zbritjes nga baza tatimore:<\/em><\/p>\n\n\n\n<p>Individi \u201cA\u201d zgjedh t\u00eb n\u00ebnshkruaj\u00eb Deklarat\u00ebn e Statusit Personal me zyr\u00ebn kontab\u00ebl. Zyra kontab\u00ebl mban tatimin mbi t\u00eb ardhurat nga pun\u00ebsimi, si dhe \u00ebsht\u00eb i detyruar t\u00eb marr\u00eb n\u00eb konsiderat\u00eb n\u00eb terma mujor\u00eb zbritjen nga baza tatimore. Konkretisht e ardhura tatimore e individit \u201cA\u201d nga zyra kontab\u00ebl \u00ebsht\u00eb 40,000 lek\u00eb\/muaj. Ligji parashikon se p\u00ebr pagat deri n\u00eb 50.000 lek\u00eb\/muaj, aplikohet nj\u00eb zbritje deri n\u00eb 50.000 lek\u00eb\/muaj. N\u00eb rastin konkret pun\u00ebmarr\u00ebsi ka nj\u00eb pag\u00eb prej 40,000 lek\u00ebsh\/muaj n\u00eb zyr\u00ebn kontab\u00ebl, ku pasi i aplikojm\u00eb zbritjen tatimore, baza e tatueshme mbetet zero dhe n\u00eb k\u00ebt\u00eb rast pun\u00ebmarr\u00ebsi rezulton me detyrime 0 lek\u00eb ndaj tatimit mbi t\u00eb ardhurat nga pun\u00ebsimi p\u00ebr t\u00eb ardhurat mujore q\u00eb merr n\u00eb zyr\u00ebn kontab\u00ebl.<\/p>\n\n\n\n<p>Kompania \u201cXX\u201d, referuar paragrafit 1, t\u00eb nenit 65 dhe paragrafit 1 t\u00eb nenit 24 t\u00eb ligjit aplikon nj\u00eb tatim progresiv 13% dhe 23% mbi pag\u00ebn dhe nuk aplikon zbritje nga baza tatimore. <\/p>\n\n\n\n<p>Tatimpaguesi i tatimit mbi t\u00eb ardhurat personale me t\u00eb ardhura vjetore t\u00eb tatueshme nga pun\u00ebsimi, dhe\/ose t\u00eb ardhura vjetore t\u00eb tatueshme nga biznesi i m\u00eb pak se 1.200.000 lek\u00eb mund t\u00eb zbres\u00eb p\u00ebrve\u00e7 shumave individuale sipas paragrafit m\u00eb sip\u00ebr, shpenzimet korrente p\u00ebr arsimin e f\u00ebmij\u00ebve n\u00eb ngarkim t\u00eb tij, n\u00eb vler\u00ebn maksimale 100,000 lek\u00eb;<\/p>\n\n\n\n<p>K\u00ebrkesa p\u00ebr zbritje nga baza tatimore n\u00eb lidhje me shpenzimet p\u00ebr arsim b\u00ebhet nga an\u00ebtari i familjes me t\u00eb ardhura m\u00eb t\u00eb larta vjetore t\u00eb tatueshme, n\u00ebp\u00ebrmjet deklarat\u00ebs vjetore t\u00eb t\u00eb ardhurave.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Shembull 5: M\u00ebnyra e llogaritjes s\u00eb tatimit mbi t\u00eb ardhurat personale nga pun\u00ebsimi, biznesi dhe investimet<\/h3>\n\n\n\n<p>Individi \u201cA\u201d punon n\u00eb nj\u00eb zyr\u00eb programimi dhe paga e saj bruto \u00ebsht\u00eb 230,000 lek\u00eb\/muaj ose 2,760,000 lek\u00eb\/vit. Individi \u201cB\u201d (bashk\u00ebshorti i individit \u201cA\u201d) ka nj\u00eb biznes p\u00ebr tregtimin e pajisjeve hidrosanitare dhe ka t\u00eb ardhura neto (fitim t\u00eb tatuesh\u00ebm) 3,250,000 lek\u00eb\/vit. Nd\u00ebrkoh\u00eb individi \u201cA\u201d ka nj\u00eb depozit\u00eb me afat nga e cila merr interesa n\u00eb shum\u00ebn 20,000 lek\u00eb\/vit, nd\u00ebrsa individi \u201cB\u201d ka disa aksione n\u00eb kompanin\u00eb \u201cXX\u201d, e cila p\u00ebr k\u00ebt\u00eb vit ka paguar dividend\u00eb n\u00eb vler\u00ebn 25,000 lek\u00eb\/vit. Individ\u00ebt \u201cA\u201d dhe \u201cB\u201d kan\u00eb dhe tre f\u00ebmij\u00eb, p\u00ebrkat\u00ebsisht 13, 15 dhe 19 vje\u00e7.<\/p>\n\n\n\n<p><em>a) Llogaritja e tatimit mbi t\u00eb ardhurat nga pun\u00ebsimi:<\/em><\/p>\n\n\n\n<p>Individi \u201cA\u201d ka t\u00eb ardhura nga pun\u00ebsimi n\u00eb shum\u00ebn 230,000 lek\u00eb\/muaj ose 2,760,000 lek\u00eb\/vit, pra t\u00eb ardhurat e saj e kalojn\u00eb shum\u00ebn prej 60,000 lek\u00ebsh n\u00eb muaj dhe zbritja nga baza tatimore q\u00eb individi \u201cA\u201d p\u00ebrfiton, referuar paragrafit 1 t\u00eb nenit 22 t\u00eb ligjit \u00ebsht\u00eb 30,000 lek\u00eb\/muaj. Gjithashtu individi \u201cA\u201d ka dy f\u00ebmij\u00eb n\u00ebn mosh\u00ebn 18 vje\u00e7, p\u00ebr t\u00eb cil\u00ebt p\u00ebrfitohet nj\u00eb kompensim nga baza tatimore prej 48,000 lek\u00ebsh p\u00ebr f\u00ebmij\u00eb, pra 96,000 lek\u00eb n\u00eb total megjithat\u00eb, duke qen\u00eb bashk\u00ebshorti ka t\u00eb ardhura m\u00eb t\u00eb larta, do t\u00eb jet\u00eb individi \u201cB\u201d ai q\u00eb do ta k\u00ebrkoj\u00eb k\u00ebt\u00eb kompensim nga baza tatimore, si dhe zbritjet e parashikuara n\u00eb paragrafin 2 t\u00eb nenit 22. Tatimi mbi t\u00eb ardhurat nga pun\u00ebsimi q\u00eb individi \u201cA\u201d do t\u00eb paguaj\u00eb do t\u00eb jet\u00eb:<\/p>\n\n\n\n<p>T\u00eb ardhurat vjetore nga pun\u00ebsimi prej 2,760,000 lek\u00ebsh\/vit zvog\u00eblohen me zbritjet e parashikuara sipas k\u00ebtij ligji. 2,760,000 lek\u00eb\/vit \u2013 360,000 lek\u00eb\/vit = 2,400,000 lek\u00eb\/vit E ardhura vjetore, pasi aplikohen zbritjet dhe kompensimet tatohet:<\/p>\n\n\n\n<p>2,040,000 lek\u00eb\/vit * 13% + (2,400,000 lek\u00eb\/vit &#8211; 2,040,000 lek\u00eb\/vit) * 23% = 265,200 lek\u00eb\/vit + 82,800 lek\u00eb\/vit = 348,000 lek\u00eb n\u00eb\/vit tatimi q\u00eb individi \u201cA\u201d paguan p\u00ebr t\u00eb ardhurat nga pun\u00ebsimi.<\/p>\n\n\n\n<p><em>b) Llogaritja e tatimit mbi t\u00eb ardhurat nga biznesi:<\/em><\/p>\n\n\n\n<p>Individi \u201cB\u201d ka t\u00eb ardhura neto vjetore si i vet\u00ebpun\u00ebsuar n\u00eb shum\u00ebn 3,250,000 lek\u00eb. Referuar paragrafit 1 t\u00eb nenit 22, t\u00eb ardhurat e tij jan\u00eb mbi 600,000 lek\u00eb\/vit, prandaj zbritja nga baza tatimore q\u00eb ai p\u00ebrfiton \u00ebsht\u00eb 360,000 lek\u00eb. Individi \u201cB\u201d, si tatimpaguesi me t\u00eb ardhurat m\u00eb t\u00eb larta n\u00eb familje do t\u00eb p\u00ebrfitoj\u00eb nj\u00eb kompensim nga baza tatimore prej 48,000 lek\u00ebsh p\u00ebr \u00e7do f\u00ebmij\u00eb n\u00eb mosh\u00ebn n\u00ebn 18 vje\u00e7, pra 96,000 lek\u00eb n\u00eb total p\u00ebr dy f\u00ebmij\u00ebt q\u00eb jan\u00eb m\u00eb pak se 18 vje\u00e7. Nd\u00ebrkoh\u00eb, individi \u201cB\u201d nuk i p\u00ebrfiton zbritjet nga baza tatimore t\u00eb parashikuara n\u00eb paragrafin 2 t\u00eb nenit 22, duke qen\u00eb se t\u00eb ardhurat vjetore jan\u00eb m\u00eb t\u00eb larta se 1,200,000 lek\u00eb.<\/p>\n\n\n\n<p>T\u00eb ardhurat neto vjetore nga biznesi zvog\u00eblohen nga zbritjet tatimore dhe kompensimet e parashikuara sipas k\u00ebtij ligji.<\/p>\n\n\n\n<p>3,250,000 lek\u00eb\/vit \u2013 (360,000 lek\u00eb\/vit + 96,000 lek\u00eb\/vit) = 2,794,000 lek\u00eb\/vit<\/p>\n\n\n\n<p>E ardhura neto vjetore (fitimi i tatuesh\u00ebm), pasi aplikohen zbritjet dhe kompensimet, \u00ebsht\u00eb m\u00eb e vog\u00ebl se 14,000,000 lek\u00eb\/vit, dhe kjo e ardhur tatohet si m\u00eb posht\u00eb:<\/p>\n\n\n\n<p>222,794,000 lek\u00eb\/vit * 15% = 419,100 lek\u00eb\/vit tatimi q\u00eb individi \u201cB\u201d paguan p\u00ebr t\u00eb ardhurat nga biznesi.<\/p>\n\n\n\n<p><em>c) Llogaritja e tatimit mbi t\u00eb ardhurat nga investimi:<\/em><\/p>\n\n\n\n<p>T\u00eb ardhurat nga depozita me afat e individit \u201cA\u201d dhe t\u00eb ardhurat nga dividend\u00ebt q\u00eb individi \u201cB\u201d ka marr\u00eb nga investimi n\u00eb aksione, jan\u00eb t\u00eb ardhura nga investimi. Tatimi mbi t\u00eb ardhurat nga investimi, q\u00eb do t\u00eb paguaj\u00eb individi \u201cA\u201d, p\u00ebr interesat e p\u00ebrfituar nga depozita me afat do t\u00eb jet\u00eb: 20,000 lek\u00eb\/vit * 15% = 3,000 lek\u00eb . Tatimi mbi t\u00eb ardhurat nga investimi, q\u00eb do t\u00eb paguaj\u00eb individi \u201cB\u201d, p\u00ebr dividend\u00ebt e p\u00ebrfituar nga investimi n\u00eb aksione do t\u00eb jet\u00eb: 25,000 lek\u00eb\/vit * 8% = 2,000 lek\u00eb<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">P\u00ebrfundim<\/h2>\n\n\n\n<p>Ndryshimet e reja k\u00ebrkojn\u00eb q\u00eb pun\u00ebmarr\u00ebsit dhe pun\u00ebdh\u00ebn\u00ebsit t\u00eb respektojn\u00eb deklarat\u00ebn e statusit personal p\u00ebr t\u00eb p\u00ebrfituar zbritjet nga baza tatimore. Kjo do t\u00eb siguroj\u00eb nj\u00eb p\u00ebrllogaritje t\u00eb drejt\u00eb t\u00eb tatimit mbi t\u00eb ardhurat nga pun\u00ebsimi.<\/p>\n\n\n\n<p>K\u00ebto k\u00ebrkesa nuk do t\u00eb ndikojn\u00eb n\u00eb pages\u00ebn e tatimit mbi t\u00eb ardhurat nga paga q\u00eb ju paguani aktualisht apo shum\u00ebn e kontributeve p\u00ebr sigurimet shoq\u00ebrore e sh\u00ebndet\u00ebsore q\u00eb ju paguani.<\/p>\n\n\n\n<p>Shkarkoni:<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-e905ae62-b5ee-4bdd-bb24-1eae13a25b0e\" href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2025\/02\/Model-Deklarate-e-statusit-personal-1.docx\">Model-Deklarate-e-statusit-personal-1<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2025\/02\/Model-Deklarate-e-statusit-personal-1.docx\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-e905ae62-b5ee-4bdd-bb24-1eae13a25b0e\">Scarica<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-7728f1f6-3249-44ae-9010-0f238ac26bbb\" href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2025\/02\/AL-E-Filing_Udhezues-Perdoruesi-_Listepagesa-ESIG025.docx\">AL-E-Filing_Udhezues-Perdoruesi-_Listepagesa-ESIG025<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2025\/02\/AL-E-Filing_Udhezues-Perdoruesi-_Listepagesa-ESIG025.docx\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-7728f1f6-3249-44ae-9010-0f238ac26bbb\">Scarica<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-856d0ca4-4a22-40cb-999e-e20b8e3e5c6c\" href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2025\/02\/Llogaritje-dhe-skenare-ndryshimi-i-tatimit.xlsx\">Llogaritje-dhe-skenare-ndryshimi-i-tatimit<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2025\/02\/Llogaritje-dhe-skenare-ndryshimi-i-tatimit.xlsx\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-856d0ca4-4a22-40cb-999e-e20b8e3e5c6c\">Scarica<\/a><\/div>\n\n\n\n<p>Fonte: <a href=\"https:\/\/www.tatime.gov.al\/d\/8\/45\/45\/1833\/ndryshime-ne-deklaraten-e-statusit-personal-dhe-listepagesen-e-re\" target=\"_blank\" rel=\"noreferrer noopener\">Direzione Generale delle Imposte.<\/a><\/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\/contact\/\" target=\"_self\">contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>S\u00eb fundmi, Drejtoria e P\u00ebrgjithshme e Tatimeve ka publikuar nj\u00eb njoftim zyrtar mbi ndryshimet n\u00eb list\u00ebpages\u00eb dhe m\u00ebnyr\u00ebn e deklarimit t\u00eb statusit personal t\u00eb punonj\u00ebsve. K\u00ebto ndryshime jan\u00eb n\u00eb zbatim t\u00eb Ligjit nr. 29\/2023 &#8220;P\u00ebr Tatimin mbi t\u00eb Ardhurat&#8221;. A ka ndryshuar tatimi q\u00eb duhet t\u00eb paguani? Nuk ka ndryshim n\u00eb tatimin e paguesh\u00ebm p\u00ebr [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":20800,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100,1],"tags":[609,608,259,85,68,610],"class_list":["post-20794","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","category-uncategorized","tag-agjenti-i-listpageses","tag-deklarata-mbi-statusin-personal","tag-diva","tag-ndryshime-ligjore","tag-njoftime","tag-tatimi-mbi-te-ardhurat-nga-puesimi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Agjenti i List\u00ebpages\u00ebs dhe Deklarata mbi Statusin Personal: \u00c7far\u00eb duhet t\u00eb dini? - 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\/agjenti-i-listepageses-dhe-deklarata-mbi-statusin-personal-cfare-duhet-te-dini\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Agjenti i List\u00ebpages\u00ebs dhe Deklarata mbi Statusin Personal: \u00c7far\u00eb duhet t\u00eb dini? - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"S\u00eb fundmi, Drejtoria e P\u00ebrgjithshme e Tatimeve ka publikuar nj\u00eb njoftim zyrtar mbi ndryshimet n\u00eb list\u00ebpages\u00eb dhe m\u00ebnyr\u00ebn e deklarimit t\u00eb statusit personal t\u00eb punonj\u00ebsve. 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