{"id":21329,"date":"2025-06-06T13:37:05","date_gmt":"2025-06-06T13:37:05","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=21329"},"modified":"2025-06-06T13:37:06","modified_gmt":"2025-06-06T13:37:06","slug":"cfare-ndodh-nese-nuk-dorezohet-bilanci-ne-kohe","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/cfare-ndodh-nese-nuk-dorezohet-bilanci-ne-kohe\/","title":{"rendered":"\u00c7far\u00eb ndodh n\u00ebse nuk dor\u00ebzohet bilanci n\u00eb koh\u00eb?"},"content":{"rendered":"<p>Bilanci vjetor\u00a0\u2013 i cili p\u00ebrfshin pasqyrat financiare vjetore (balancin, pasqyr\u00ebn e rezultatit, pasqyr\u00ebn e flukseve t\u00eb paras\u00eb, sh\u00ebnimet shpjeguese, etj.) \u2013 \u00ebsht\u00eb i detyruesh\u00ebm t\u00eb dor\u00ebzohet brenda afateve ligjore t\u00eb p\u00ebrcaktuara. Mosdor\u00ebzimi n\u00eb koh\u00eb i bilancit konsiderohet shkelje ligjore dhe sjell pasoja serioze\u00a0financiare\u00a0dhe\u00a0administrative\u00a0p\u00ebr subjektin. <\/p>\n\n\n\n<p>M\u00eb posht\u00eb paraqiten detyrimet kryesore ligjore si dhe pasojat praktike e ligjore n\u00eb rast vonese. Q\u00ebllimi i k\u00ebtij materiali \u00ebsht\u00eb informimi p\u00ebr r\u00ebnd\u00ebsin\u00eb e respektimit t\u00eb afateve, si dhe rreziqet q\u00eb vijn\u00eb nga mosp\u00ebrmbushja e k\u00ebtyre detyrimeve.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Detyrimet ligjore p\u00ebr dor\u00ebzimin e bilancit vjetor<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Afatet ligjore t\u00eb dor\u00ebzimit<\/h3>\n\n\n\n<p>Sipas <a href=\"https:\/\/alprofitconsult.al\/it\/tasse\/\" target=\"_blank\" rel=\"noreferrer noopener\">legjislacionit tatimor<\/a> dhe atij t\u00eb <a href=\"https:\/\/alprofitconsult.al\/it\/finanza-contabilita\/\" target=\"_blank\" rel=\"noreferrer noopener\">kontabilitetit<\/a>, bizneset duhet t\u00eb dor\u00ebzojn\u00eb deklaratat dhe pasqyrat vjetore brenda afateve specifike.\u00a0<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Ligji \u201c<a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/11\/LIGJ-NR.-29-2023-PER-TATIMIN-MBI-TE-ARDHURAT-4.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">P\u00ebr tatimin mbi t\u00eb ardhurat<\/a>\u201d\u00a0p\u00ebrcakton se\u00a0deklarata vjetore e tatim-fitimit\u00a0(q\u00eb p\u00ebrfshin treguesit financiar\u00eb vjetor\u00eb) duhet dor\u00ebzuar\u00a0jo m\u00eb von\u00eb se data 31 Mars\u00a0e vitit pasardh\u00ebs p\u00ebr \u00e7do periudh\u00eb tatimore (kalendarike). <\/p>\n<\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Po ashtu,\u00a0Ligji nr. 25\/2018 \u201c<a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/ligj-2018-05-10-25.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">P\u00ebr kontabilitetin dhe pasqyrat financiare<\/a>\u201d\u00a0(neni 22) k\u00ebrkon q\u00eb\u00a0pasqyrat financiare vjetore\u00a0t\u00eb depozitohen p\u00ebr publikim pran\u00eb organit ku \u00ebsht\u00eb regjistruar subjekti (p.sh. QKB)\u00a0brenda 7 muajve nga mbyllja e vitit financiar. Kjo do t\u00eb thot\u00eb q\u00eb, p\u00ebr shumic\u00ebn e bizneseve, bilanci i vitit t\u00eb m\u00ebparsh\u00ebm duhet t\u00eb dor\u00ebzohet brenda dat\u00ebs\u00a031 Korrik\u00a0t\u00eb vitit aktual.<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\">Detyrim p\u00ebr sakt\u00ebsi dhe plot\u00ebsim t\u00eb plot\u00eb<\/h3>\n\n\n\n<p>Ligji k\u00ebrkon q\u00eb bilanci dhe deklaratat tatimore t\u00eb dor\u00ebzohen jo vet\u00ebm n\u00eb koh\u00eb, por edhe me t\u00eb dh\u00ebna t\u00eb sakta e t\u00eb plota. Dor\u00ebzimi i pakompletuar ose me t\u00eb dh\u00ebna t\u00eb pasakta\u00a0nuk e shfaj\u00ebson\u00a0subjektin \u2013 ai ende mund t\u00eb penalizohet, pasi konsiderohet mosp\u00ebrmbushje e detyrimit ligjor. <\/p>\n\n\n\n<p>Administrata Tatimore e ka theksuar se subjektet q\u00eb dor\u00ebzojn\u00eb deklarime t\u00eb pasakta (p.sh. vet\u00ebm sa p\u00ebr t\u00eb respektuar afatin dhe pastaj i korrigjojn\u00eb) do t\u00eb konsiderohen\u00a0me risk t\u00eb lart\u00eb\u00a0dhe i n\u00ebnshtrohen kontrolleve shtes\u00eb. Pra,\u00a0respektimi i afatit duhet shoq\u00ebruar me sakt\u00ebsi\u00a0n\u00eb raportimin financiar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Gjobat dhe sanksionet p\u00ebr vones\u00eb n\u00eb dor\u00ebzim<\/h2>\n\n\n\n<p>Mosdor\u00ebzimi i bilancit dhe deklaratave p\u00ebrkat\u00ebse brenda afatit ligjor sjell&nbsp;nd\u00ebshkime administrative me gjob\u00eb, sipas kuadrit ligjor tatimor dhe atij t\u00eb kontabilitetit:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Gjob\u00eb nga Administrata Tatimore (mosdeklarimi n\u00eb afat)<\/h3>\n\n\n\n<p>Sipas\u00a0Ligjit nr. 9920, dat\u00eb 19.5.2008 \u201c<a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/Ligj-Nr.9920-date-19.05.2008-Per-procedurat-tatimore-ne-Republiken-e-Shqiperise-i-ndryshuar-5.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">P\u00ebr Procedurat Tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb<\/a>\u201d\u00a0(neni 113, i ndryshuar), n\u00ebse nj\u00eb tatimpagues\u00a0nuk dor\u00ebzon brenda afatit deklarat\u00ebn tatimore\u00a0t\u00eb detyrueshme, at\u00ebher\u00eb d\u00ebnohet me gjob\u00eb p\u00ebr \u00e7do deklarat\u00eb t\u00eb vonuar. <\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>P\u00ebr deklarat\u00ebn vjetore t\u00eb\u00a0tatimit mbi fitimin\u00a0(bilancin fiskal vjetor), gjoba fikse \u00ebsht\u00eb\u00a010,000 lek\u00eb\u00a0p\u00ebr \u00e7do deklarim t\u00eb vonuar p\u00ebr subjektet e tatimit mbi fitimin (bizneset e m\u00ebdha) dhe\u00a05,000 lek\u00eb\u00a0p\u00ebr subjektet e tjer\u00eb (p.sh. bizneset e vogla, individ\u00ebt). <\/p>\n<\/blockquote>\n\n\n\n<p>Kjo gjob\u00eb vendoset menj\u00ebher\u00eb pas kalimit t\u00eb afatit dhe \u00ebsht\u00eb e p\u00ebrcaktuar me ligj, pavar\u00ebsisht n\u00ebse subjekti e paguan m\u00eb pas detyrimin tatimor.\u00a0Vonesa m\u00eb e gjat\u00eb mund t\u00eb sjell\u00eb gjoba t\u00eb p\u00ebrs\u00ebritura dhe\u00a0kamat\u00eb-vonesa\u00a0mbi detyrimet tatimore t\u00eb papaguara. Ligji i procedurave tatimore parashikon se, p\u00ebrve\u00e7 gjob\u00ebs, mbi tatimin e papaguar llogariten edhe penalitete p\u00ebr pages\u00eb t\u00eb vonuar deri n\u00eb pages\u00ebn e plot\u00eb t\u00eb detyrimit.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Gjob\u00eb nga Qendra Komb\u00ebtare e Biznesit (QKB) p\u00ebr mosdor\u00ebzim bilanci<\/h3>\n\n\n\n<p>Pavar\u00ebsisht nga gjobat tatimore, mosdor\u00ebzimi i pasqyrave financiare vjetore n\u00eb regjistrin tregtar (p.sh. Qendra Komb\u00ebtare e Biznesit) brenda afatit\u00a0p\u00ebrb\u00ebn kund\u00ebrvajtje administrative\u00a0sipas legjislacionit t\u00eb posa\u00e7\u00ebm.\u00a0Ligji nr. <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/Ligji-Nr.-9723-date-03.05.2007-Per-Regjistrimin-e-Biznesit-i-ndryshuar-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">9723<\/a>, dat\u00eb 3.5.2007 \u201cP\u00ebr Regjistrimin e Biznesit\u201d\u00a0(i p\u00ebrdit\u00ebsuar me ndryshimet m\u00eb t\u00eb fundit) sanksionon se\u00a0mosp\u00ebrmbushja e detyrimit p\u00ebr depozitimin e pasqyrave financiare vjetore n\u00eb afat\u00a0d\u00ebnohet me\u00a0gjob\u00eb. <\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Me ndryshimet ligjore t\u00eb hyra n\u00eb fuqi s\u00eb fundmi, masa e gjob\u00ebs \u00ebsht\u00eb rritur n\u00eb\u00a060,000 lek\u00eb\u00a0(nga 15,000 lek\u00eb q\u00eb ishte m\u00eb par\u00eb). <\/p>\n<\/blockquote>\n\n\n\n<p>Kjo gjob\u00eb vendoset nga QKB ose organi p\u00ebrkat\u00ebs pasi konstatohet q\u00eb subjekti nuk ka depozituar bilancin brenda afatit ligjor. P\u00ebrve\u00e7 gjob\u00ebs, subjekti detyrohet\u00a0s\u00ebrish t\u00eb dor\u00ebzoj\u00eb pasqyrat financiare; pra, gjoba nuk e z\u00ebvend\u00ebson detyrimin p\u00ebr t\u00eb deklaruar \u2013 bilanci duhet dor\u00ebzuar me gjith\u00eb vones\u00ebn p\u00ebr t\u00eb qen\u00eb n\u00eb p\u00ebrputhje me ligjin.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>N\u00ebse subjekti\u00a0vazhdon\u00a0t\u00eb mos dor\u00ebzoj\u00eb pasqyrat financiare edhe pas vendosjes s\u00eb gjob\u00ebs, organet mund t\u00eb nd\u00ebrmarrin masa t\u00eb m\u00ebtejshme. K\u00ebto masa p\u00ebrfshijn\u00eb\u00a0pezullimin e p\u00ebrkohsh\u00ebm t\u00eb veprimtaris\u00ebose\u00a0\u00e7regjistrimin e subjektit\u00a0nga regjistri tregtar, pasi t\u00eb jen\u00eb shlyer detyrimet p\u00ebrkat\u00ebse. Me udh\u00ebzimet e reja tatimore, administrata mund t\u00eb inicioj\u00eb \u00e7regjistrimin e biznesit \u201cinaktiv\u201d q\u00eb nuk ka dor\u00ebzuar deklarime periodike dhe bilance p\u00ebr nj\u00eb koh\u00eb t\u00eb gjat\u00eb, me q\u00ebllim pastrimin e regjistrave. Nj\u00eb \u00e7regjistrim i till\u00eb administrativ \u00ebsht\u00eb skenar ekstrem, por i mundsh\u00ebm n\u00eb rastet kur subjekti shp\u00ebrfill plot\u00ebsisht detyrimet ligjore.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">Pengesa n\u00eb marrjen e v\u00ebrtetimeve dhe certifikatave zyrtare<\/h2>\n\n\n\n<p>Nj\u00eb pasoj\u00eb praktike e menj\u00ebhershme e mosp\u00ebrmbushjes s\u00eb detyrimeve t\u00eb deklarimit \u00ebsht\u00eb&nbsp;v\u00ebshtir\u00ebsia p\u00ebr t\u2019u pajisur me dokumente zyrtare nga administrata tatimore dhe institucionet e tjera. K\u00ebto dokumente jan\u00eb shpesh t\u00eb nevojshme p\u00ebr operacionet e biznesit, ndaj mungesa e tyre krijon pengesa serioze:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">V\u00ebrtetimi tatimor (certifikata e shlyerjes s\u00eb detyrimeve)<\/h3>\n\n\n\n<p>Ky \u00ebsht\u00eb <a href=\"https:\/\/e-albania.al\/eAlbaniaServices\/UseService.aspx?service_code=11169\" target=\"_blank\" rel=\"noreferrer noopener\">dokumenti<\/a> zyrtar q\u00eb l\u00ebshohet nga Administrata Tatimore, i cili v\u00ebrteton se subjekti\u00a0nuk ka detyrime tatimore t\u00eb pashlyera dhe ka deklaruar n\u00eb m\u00ebnyr\u00eb korrekte. Pajisja me k\u00ebt\u00eb v\u00ebrtetim k\u00ebrkohet n\u00eb shum\u00eb raste (p.sh. aplikime p\u00ebr tendera publik\u00eb, p\u00ebr kredi bankare, p\u00ebr licenca t\u00eb ndryshme, etj.).\u00a0<\/p>\n\n\n\n<p>N\u00ebse bilanci vjetor (deklarata e tatim-fitimit) nuk \u00ebsht\u00eb dor\u00ebzuar, sistemi tatimor do ta sh\u00ebnoj\u00eb subjektin me deklarat\u00eb t\u00eb munguara dhe\u00a0nuk do t\u00eb l\u00ebshoj\u00eb v\u00ebrtetimin tatimor\u00a0pa u dor\u00ebzuar m\u00eb par\u00eb dokumentacioni i prapambetur. Pra, mospasja e bilancit t\u00eb dor\u00ebzuar\u00a0pezullon\u00a0mund\u00ebsin\u00eb e marrjes s\u00eb v\u00ebrtetimit deri sa subjekti t\u00eb ket\u00eb d\u00ebrguar deklaratat e veta dhe t\u00eb ket\u00eb paguar \u00e7do gjob\u00eb apo detyrim t\u00eb lidhur me vones\u00ebn.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Certifikata t\u00eb tjera dhe ekstrakti i QKB<\/h3>\n\n\n\n<p>P\u00ebrve\u00e7 v\u00ebrtetimit tatimor, bizneset shpesh duhet t\u00eb paraqesin\u00a0<a href=\"https:\/\/e-albania.al\/eAlbaniaServices\/UseService.aspx?service_code=770\" target=\"_blank\" rel=\"noreferrer noopener\">ekstraktin<\/a> e regjistrit tregtar\u00a0nga QKB (ku listohen t\u00eb dh\u00ebnat e kompanis\u00eb). N\u00eb ekstrakt pasqyrohet n\u00ebse subjekti ka depozituar pasqyrat financiare t\u00eb viteve t\u00eb fundit.\u00a0Mungesa e depozitimit\u00a0zakonisht sh\u00ebnohet n\u00eb regjist\u00ebr, dhe pal\u00ebt e interesuara mund ta shohin k\u00ebt\u00eb si nj\u00eb\u00a0sinjal negativ. Nj\u00eb institucion publik ose partner privat, duke par\u00eb n\u00eb ekstrakt se kompania nuk ka dor\u00ebzuar bilancet, mund t\u00eb k\u00ebrkoj\u00eb shpjegime shtes\u00eb ose t\u00eb refuzoj\u00eb bashk\u00ebpunimin. <\/p>\n\n\n\n<p>Gjithashtu, QKB mund t\u00eb refuzoj\u00eb l\u00ebshimin e disa\u00a0\u00e7ertifikatave specifike\u00a0(p.sh. certifikata historike e kompanis\u00eb me sh\u00ebnimin e gjendjes s\u00eb saj aktive dhe p\u00ebrmbushjes s\u00eb detyrimeve) deri sa t\u00eb plot\u00ebsohet detyrimi i depozitimit t\u00eb pasqyrave financiare. K\u00ebsisoj, p\u00ebr t\u00eb pasur dokumentacionin e plot\u00eb t\u00eb regjistrimit dhe certifikatat e nevojshme, subjekti duhet t\u00eb siguroj\u00eb dor\u00ebzimin n\u00eb koh\u00eb t\u00eb bilanceve.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Rreziku i klasifikimit si subjekt me risk t\u00eb lart\u00eb<\/h2>\n\n\n\n<p>Mosp\u00ebrmbushja e detyrimeve ligjore (si\u00e7 \u00ebsht\u00eb dor\u00ebzimi me vones\u00eb ose mosdor\u00ebzimi fare i pasqyrave financiare) ndikon drejtp\u00ebrdrejt n\u00eb&nbsp;profilin e riskut&nbsp;t\u00eb tatimpaguesit tek Administrata Tatimore. Organi tatimor p\u00ebrdor metoda t\u00eb&nbsp;analiz\u00ebs s\u00eb riskut&nbsp;p\u00ebr t\u00eb identifikuar subjektet q\u00eb mund t\u00eb jen\u00eb duke shmangur detyrimet ose q\u00eb kan\u00eb gjasa t\u2019i n\u00ebnshtrohen evazionit. Disa pasoja n\u00eb k\u00ebt\u00eb kontekst jan\u00eb:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">P\u00ebrfshirja n\u00eb listat e monitorimit t\u00eb ve\u00e7ant\u00eb<\/h3>\n\n\n\n<p>Nj\u00eb biznes q\u00eb nuk ka dor\u00ebzuar deklarimet vjetore brenda afatit, regjistrohet automatikisht si\u00a0jo-komform. Kjo mund ta fus\u00eb subjektin n\u00eb lista survejimi m\u00eb t\u00eb rrept\u00eb. Administrata Tatimore i identifikon k\u00ebto subjekte si\u00a0risky\u00a0dhe mund t\u00eb ndaj\u00eb burime shtes\u00eb p\u00ebr t\u2019i ndjekur. Si rezultat, subjekti mund t\u00eb vihet n\u00ebn\u00a0monitorim t\u00eb vazhduesh\u00ebm\u00a0p\u00ebr deklaratat pasardh\u00ebse.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Shtimi i gjasave p\u00ebr inspektim apo kontroll tatimor<\/h3>\n\n\n\n<p>Praktikisht, nj\u00eb subjekt q\u00eb shkel afatet e dor\u00ebzimit\u00a0rrit gjasat\u00a0p\u00ebr t\u2019iu n\u00ebnshtruar nj\u00eb\u00a0kontrolli tatimor\u00a0t\u00eb plot\u00eb (ose edhe kontrolleve blic). Administrata Tatimore ka paralajm\u00ebruar se do t\u00eb kontrolloj\u00eb me prioritet kompanit\u00eb me sjellje jo-komforme. <\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>P\u00ebr shembull, n\u00eb nj\u00eb njoftim zyrtar ajo ka b\u00ebr\u00eb me dije se tatimpaguesit q\u00eb konstatohen me pasakt\u00ebsi ose vonesa n\u00eb deklarimin vjetor do t\u2019i n\u00ebnshtrohen kontrolleve, ve\u00e7an\u00ebrisht lidhur me gjendjen e inventar\u00ebve dhe element\u00eb t\u00eb tjer\u00eb ku mund t\u00eb ket\u00eb mosp\u00ebrputhje. Kjo n\u00ebnkupton se vonesa e bilancit mund t\u00eb\u00a0t\u00ebrheq\u00eb v\u00ebmendjen\u00a0e inspektor\u00ebve tatimor\u00eb, duke sjell\u00eb shqyrtim m\u00eb t\u00eb detajuar t\u00eb librave tuaj kontab\u00ebl, faturave, inventar\u00ebve dhe transaksioneve.<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\">Klasifikimi si \u201cdebitor\u201d apo \u201cinaktiv\u201d n\u00eb sistem<\/h3>\n\n\n\n<p>N\u00eb rastet kur mosdor\u00ebzimi i pasqyrave financiare (bilancit) shoq\u00ebrohet edhe me mos pages\u00eb t\u00eb detyrimeve tatimore, subjekti mund t\u00eb klasifikohet si\u00a0debitor tatimor\u00a0me detyrime t\u00eb papaguara. Kjo reflektohet n\u00eb sistemin e tatimeve dhe mund t\u00eb publikohet edhe n\u00eb listat periodike t\u00eb debitor\u00ebve tatimor\u00eb. <\/p>\n\n\n\n<p>Edhe n\u00ebse subjekti nuk ka detyrime pagese por thjesht s\u2019ka deklaruar, pas nj\u00eb periudhe t\u00eb gjat\u00eb mosp\u00ebrmbushjeje administrata mund ta kaloj\u00eb statusin e subjektit n\u00eb \u201cPasiv\u201d ose \u201cInaktiv\u201d. Nj\u00eb subjekt i till\u00eb pasiv mund t\u00eb humbas\u00eb t\u00eb drejt\u00ebn t\u00eb kryej\u00eb veprime si: kreditimi i TVSH-s\u00eb, aplikimi p\u00ebr rimbursime, etj., derisa t\u00eb rihyj\u00eb n\u00eb status aktiv duke p\u00ebrmbushur deklarimet e prapambetura.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>N\u00eb t\u00ebr\u00ebsi,&nbsp;reputacioni tatimor&nbsp;i subjektit d\u00ebmtohet. Kjo mund t\u00eb ket\u00eb nj\u00eb efekt afatgjat\u00eb: edhe pasi t\u00eb ket\u00eb dor\u00ebzuar me vones\u00eb bilancet, subjekti mund t\u00eb vazhdoj\u00eb t\u00eb trajtohet me kujdes t\u00eb shtuar nga organet tatimore p\u00ebr nj\u00eb periudh\u00eb, derisa t\u00eb rivendoset nj\u00eb histori e past\u00ebr e p\u00ebrputhshm\u00ebris\u00eb.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">Ndikimi n\u00eb financim, tendera publike dhe partneritete<\/h2>\n\n\n\n<p>P\u00ebrtej gjobave dhe marr\u00ebdh\u00ebnieve me organet shtet\u00ebrore, mosdor\u00ebzimi n\u00eb koh\u00eb i bilancit&nbsp;d\u00ebmton imazhin financiar dhe besueshm\u00ebrin\u00eb&nbsp;e biznesit n\u00eb syt\u00eb e pal\u00ebve t\u00eb treta. K\u00ebtu p\u00ebrfshihen bankat, institucionet publike ku konkurrohet p\u00ebr tendera, si dhe partner\u00ebt apo investitor\u00ebt potencial\u00eb. Disa nga ndikimet ky\u00e7e jan\u00eb:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">V\u00ebshtir\u00ebsi n\u00eb marrjen e kredive bankare<\/h3>\n\n\n\n<p>Institucionet financiare (bankat, shoq\u00ebrit\u00eb e mikrokredis\u00eb, etj.) k\u00ebrkojn\u00eb\u00a0pasqyra financiare zyrtare t\u00eb azhurnuara\u00a0si pjes\u00eb e procesit t\u00eb kreditimit. Kur nj\u00eb kompani aplikon p\u00ebr kredi, banka zakonisht k\u00ebrkon bilancet e 2-3 viteve t\u00eb fundit t\u00eb\u00a0dor\u00ebzuara dhe t\u00eb vulosura\u00a0(ose t\u00eb pakt\u00ebn t\u00eb shoq\u00ebruara me v\u00ebrtetim tatimor). <\/p>\n\n\n\n<p>N\u00ebse kompania nuk i ka dor\u00ebzuar bilancet n\u00eb organet p\u00ebrkat\u00ebse,\u00a0sinjalizon munges\u00eb transparence financiare. Banka mund t\u00eb dyshoj\u00eb se pas k\u00ebsaj fshihet nj\u00eb situat\u00eb e dob\u00ebt financiare ose parregullsi, dhe rrjedhimisht mund\u00a0t\u00eb refuzoj\u00eb kredin\u00eb\u00a0ose ta vonoj\u00eb deri n\u00eb sqarimin e plot\u00eb. Edhe n\u00eb rastet kur kredia mund t\u00eb aprovohet, mosdor\u00ebzimi i bilancit mund t\u00eb ndikoj\u00eb negativisht n\u00eb\u00a0vler\u00ebsimin e riskut\u00a0(duke \u00e7uar p.sh. n\u00eb norma interesi m\u00eb t\u00eb larta ose kushte m\u00eb t\u00eb rrepta kolaterali).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Skualifikim nga tenderat publik\u00eb<\/h3>\n\n\n\n<p>Ligji p\u00ebr prokurimet publike dhe rregulloret e tenderave k\u00ebrkojn\u00eb q\u00eb ofertuesit (kompanit\u00eb pjes\u00ebmarr\u00ebse) t\u00eb ken\u00eb\u00a0situat\u00eb t\u00eb rregullt tatimore dhe ligjore. Konkretisht, zakonisht k\u00ebrkohet q\u00eb kompania t\u00eb paraqes\u00eb: (a)\u00a0V\u00ebrtetim nga Administrata Tatimore\u00a0q\u00eb nuk ka detyrime t\u00eb prapambetura dhe ka kryer t\u00eb gjitha deklarimet; (b)\u00a0Pasqyra financiare\u00a0t\u00eb vitit\/viteve t\u00eb fundit t\u00eb\u00a0audituara ose t\u00eb depozituara\u00a0zyrtarisht. N\u00ebse bilanci nuk \u00ebsht\u00eb dor\u00ebzuar, kompania\u00a0nuk mund t\u00eb siguroj\u00eb k\u00ebto dokumente. <\/p>\n\n\n\n<p>Mungesa e v\u00ebrtetimit tatimor apo e bilanceve t\u00eb dor\u00ebzuara \u00ebsht\u00eb\u00a0shkak skualifikimi\u00a0i menj\u00ebhersh\u00ebm n\u00eb nj\u00eb tender publik. Institucioni kontraktor do t\u00eb p\u00ebrjashtoj\u00eb ofertuesin q\u00eb nuk plot\u00ebson kriteret e lartp\u00ebrmendura, pavar\u00ebsisht sa konkurruese mund t\u00eb jet\u00eb oferta e tij ekonomike. Kjo sjell humbjen e mund\u00ebsive t\u00eb r\u00ebnd\u00ebsishme biznesi dhe t\u00eb ardhurash, p\u00ebr nj\u00eb arsye krejt\u00ebsisht t\u00eb evitueshme me planifikim m\u00eb t\u00eb mir\u00eb.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Pengesa n\u00eb partneritete dhe projekte me institucione<\/h3>\n\n\n\n<p>Shum\u00eb organizata nd\u00ebrkomb\u00ebtare, donator\u00eb, OJF apo edhe korporata t\u00eb m\u00ebdha gjat\u00eb p\u00ebrzgjedhjes s\u00eb partner\u00ebve lokal\u00eb k\u00ebrkojn\u00eb q\u00eb k\u00ebta t\u00eb fundit t\u00eb ken\u00eb\u00a0financa t\u00eb sh\u00ebndosha dhe transparente. Nj\u00eb kompani q\u00eb nuk dor\u00ebzon n\u00eb koh\u00eb pasqyrat e saj financiare\u00a0ngre pik\u00ebpyetje mbi integritetin financiar. Kjo mund t\u00eb b\u00ebj\u00eb q\u00eb partner\u00eb potencial\u00eb (p.sh. nj\u00eb agjenci donatore q\u00eb jep grante, ose nj\u00eb kompani e huaj q\u00eb k\u00ebrkon bashk\u00ebpun\u00ebtor lokal) t\u00eb hezitojn\u00eb t\u00eb punojn\u00eb me subjektin. <\/p>\n\n\n\n<p>Gjithashtu,\u00a0institucionet rregullatore\u00a0mund t\u00eb vendosin kufizime: p.sh. n\u00ebse nj\u00eb kompani aplikon p\u00ebr nj\u00eb\u00a0licenc\u00eb publike\u00a0(n\u00eb sektor\u00eb si energjia, telekomi, etj.), autoriteti licencues mund t\u00eb k\u00ebrkoj\u00eb bilancet e fundit t\u00eb depozituara. Mungesa e tyre mund t\u00eb \u00e7oj\u00eb n\u00eb\u00a0refuzim t\u00eb licencimit. N\u00eb p\u00ebrgjith\u00ebsi,\u00a0besueshm\u00ebria dhe reputacioni\u00a0i kompanis\u00eb p\u00ebson goditje \u2013 partner\u00ebt mund ta shohin si jo-profesionale ose t\u00eb pakujdesshme n\u00eb administrimin e saj.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Humbje e mund\u00ebsive t\u00eb tregut dhe investimeve<\/h3>\n\n\n\n<p>P\u00ebrve\u00e7 rasteve specifike t\u00eb m\u00ebsip\u00ebrme, mospasja e pasqyrave financiare t\u00eb rregullta mund t\u00eb kufizoj\u00eb mund\u00ebsit\u00eb p\u00ebr\u00a0t\u00ebrheqje investitor\u00ebsh\u00a0ose zgjerim n\u00eb treg. Investitor\u00ebt (si aksioner\u00eb potencial\u00eb, fondet e investimit, etj.) kryejn\u00eb\u00a0due diligence\u00a0financiare para se t\u00eb investojn\u00eb \u2013 n\u00ebse nuk gjejn\u00eb bilance t\u00eb depozituara zyrtarisht, ata mund t\u00eb vendosin t\u00eb t\u00ebrhiqen. <\/p>\n\n\n\n<p>Po ashtu, furnitor\u00eb t\u00eb r\u00ebnd\u00ebsish\u00ebm ose klient\u00eb t\u00eb m\u00ebdhenj mund t\u00eb k\u00ebrkojn\u00eb informacione financiare; n\u00eb munges\u00eb t\u00eb bilanceve zyrtare, ata mund t\u00eb zgjedhin t\u00eb b\u00ebjn\u00eb biznes me nj\u00eb partner m\u00eb t\u00eb sigurt. Pra, efekti domino i mosdor\u00ebzimit t\u00eb bilancit reflektohet n\u00eb\u00a0ulje t\u00eb konkurrueshm\u00ebris\u00eb\u00a0s\u00eb biznesit n\u00eb treg.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">R\u00ebnd\u00ebsia e p\u00ebrmbushjes s\u00eb detyrimeve n\u00eb koh\u00eb<\/h2>\n\n\n\n<p>Dor\u00ebzimi n\u00eb koh\u00eb i bilancit vjetor dhe i deklaratave tatimore nuk \u00ebsht\u00eb thjesht nj\u00eb&nbsp;formalitet ligjor&nbsp;\u2013 ai \u00ebsht\u00eb pjes\u00eb integrale e&nbsp;sh\u00ebndetit t\u00eb biznesit&nbsp;dhe marr\u00ebdh\u00ebnieve t\u00eb tij me shtetin dhe tregun. Si\u00e7 u trajtua m\u00eb lart,&nbsp;pasojat e mosdor\u00ebzimit&nbsp;jan\u00eb t\u00eb shum\u00ebfishta: q\u00eb nga&nbsp;gjobat financiare&nbsp;direkte, e deri te&nbsp;minimi i besueshm\u00ebris\u00eb&nbsp;suaj ndaj pal\u00ebve t\u00eb treta. N\u00eb an\u00ebn tjet\u00ebr, respektimi i afateve i&nbsp;shmang k\u00ebto pasoja&nbsp;dhe tregon se subjekti operon me p\u00ebrgjegj\u00ebsi dhe transparenc\u00eb.<\/p>\n\n\n\n<p>P\u00ebr \u00e7do biznes \u00ebsht\u00eb jetike t\u00eb organizoj\u00eb pun\u00ebt kontab\u00ebl dhe financiare n\u00eb at\u00eb m\u00ebnyr\u00eb q\u00eb bilancet vjetore dhe deklaratat tatimore t\u00eb p\u00ebrgatiten dhe dor\u00ebzohen n\u00eb afat. Kjo p\u00ebrfshin bashk\u00ebpunimin e ngusht\u00eb me kontabilist\u00ebt, audituesit dhe k\u00ebshilltar\u00ebt fiskal\u00eb, n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb sigurohet cil\u00ebsia dhe korrekt\u00ebsia e informacionit financiar brenda afateve t\u00eb caktuara. Investimi n\u00eb p\u00ebrmbushjen e k\u00ebtyre detyrimeve\u00a0shmang kostot shtes\u00eb(gjobat dhe interesat) dhe mbron reputacionin e biznesit.<\/p>\n\n\n\n<p>&#8220;Kushton m\u00eb pak\u201d t\u00eb zbatosh ligjin n\u00eb koh\u00eb, sesa ta injorosh at\u00eb dhe pastaj t\u00eb p\u00ebrballesh me pasojat. Dor\u00ebzimi n\u00eb koh\u00eb i bilancit\u00a0nuk \u00ebsht\u00eb vet\u00ebm detyrim ligjor, por edhe nj\u00eb praktik\u00eb e mir\u00eb e biznesit q\u00eb garanton vijim\u00ebsin\u00eb dhe suksesin afatgjat\u00eb.<\/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>Bilanci vjetor\u00a0\u2013 i cili p\u00ebrfshin pasqyrat financiare vjetore (balancin, pasqyr\u00ebn e rezultatit, pasqyr\u00ebn e flukseve t\u00eb paras\u00eb, sh\u00ebnimet shpjeguese, etj.) \u2013 \u00ebsht\u00eb i detyruesh\u00ebm t\u00eb dor\u00ebzohet brenda afateve ligjore t\u00eb p\u00ebrcaktuara. Mosdor\u00ebzimi n\u00eb koh\u00eb i bilancit konsiderohet shkelje ligjore dhe sjell pasoja serioze\u00a0financiare\u00a0dhe\u00a0administrative\u00a0p\u00ebr subjektin. M\u00eb posht\u00eb paraqiten detyrimet kryesore ligjore si dhe pasojat praktike e [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":21330,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[61,443,47,100],"tags":[144,659,62,602,96,123,90],"class_list":["post-21329","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-accounting","category-kryesore","category-news","category-tatime","tag-bilanci","tag-destinimi-i-fitimit","tag-dpt","tag-informim","tag-pasqyra-financiare","tag-qkb","tag-tatimi-mbi-te-ardhurat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00c7far\u00eb ndodh n\u00ebse nuk dor\u00ebzohet bilanci n\u00eb koh\u00eb? - 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\/cfare-ndodh-nese-nuk-dorezohet-bilanci-ne-kohe\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c7far\u00eb ndodh n\u00ebse nuk dor\u00ebzohet bilanci n\u00eb koh\u00eb? - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Bilanci vjetor\u00a0\u2013 i cili p\u00ebrfshin pasqyrat financiare vjetore (balancin, pasqyr\u00ebn e rezultatit, pasqyr\u00ebn e flukseve t\u00eb paras\u00eb, sh\u00ebnimet shpjeguese, etj.) \u2013 \u00ebsht\u00eb i detyruesh\u00ebm t\u00eb dor\u00ebzohet brenda afateve ligjore t\u00eb p\u00ebrcaktuara. 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