Tatimi i dyfisht\u00eb ndodh kur i nj\u00ebjti subjekt tatimor paguan tatim mbi t\u00eb nj\u00ebjtat t\u00eb ardhura n\u00eb dy vende t\u00eb ndryshme. Kjo situat\u00eb krijon barr\u00eb t\u00eb padrejt\u00eb p\u00ebr bizneset dhe individ\u00ebt me veprimtari nd\u00ebrkufitare, prandaj vendet lidhin Marr\u00ebveshje p\u00ebr Shmangien e Tatimit t\u00eb Dyfisht\u00eb (MSHTD)<\/a> q\u00eb koordinojn\u00eb se si do t\u00eb tatohet secila e ardhur n\u00eb secilin shtet. Shqip\u00ebria, ashtu si shum\u00eb vende t\u00eb tjera, ka nj\u00eb rrjet t\u00eb till\u00eb marr\u00ebveshjesh tatimore dypal\u00ebshe me shtete partnere, me synim nxitjen e investimeve dhe tregtis\u00eb pa tatim t\u00eb dyfisht\u00eb. Zbatimi efektiv i k\u00ebtyre marr\u00ebveshjeve \u00ebsht\u00eb ky\u00e7 p\u00ebr komunitetin e biznesit shqiptar, sidomos tani q\u00eb ekonomia po b\u00ebhet gjithnj\u00eb e m\u00eb e globalizuar.<\/p>\n\n\n\n N\u00eb korrik 2024, Ministria e Financave miratoi\u00a0Udh\u00ebzimin Nr. 11, dat\u00eb 23.7.2024<\/a>, i cili vendosi\u00a0kriteret dhe procedurat e reja\u00a0p\u00ebr zbatimin n\u00eb praktik\u00eb t\u00eb MSHTD-ve n\u00eb Shqip\u00ebri Ky udh\u00ebzim vjen pas gati 20 vitesh nga udh\u00ebzimi i m\u00ebparsh\u00ebm (Nr. 6, dat\u00eb 10.2.2004<\/a>) dhe reflekton ndryshimet ligjore e realitetin e ri ekonomik e fiskal t\u00eb vendit. S\u00eb fundmi, n\u00eb korrik 2025, po ky udh\u00ebzim u\u00a0ndryshua dhe plot\u00ebsua me Udh\u00ebzimin Nr. 15, dat\u00eb 8.7.2025<\/a>\u00a0p\u00ebr t\u00eb adresuar disa paqart\u00ebsi praktike dhe p\u00ebr ta p\u00ebrdit\u00ebsuar procesin sipas nevojave aktuale.<\/p>\n\n\n\n N\u00eb vijim, do t\u00eb shpjegojm\u00eb p\u00ebrmbajtjen kryesore t\u00eb udh\u00ebzimit, baz\u00ebn ligjore dhe parimet fiskale kryesore q\u00eb ai prezanton; do t\u00eb evidentojm\u00eb ndryshimet e fundit dhe arsyet e tyre; si dhe do t\u00eb analizojm\u00eb zbatimin deri m\u00eb tani t\u00eb marr\u00ebveshjeve tatimore n\u00eb Shqip\u00ebri \u2013 \u00e7far\u00eb sfidash ka pasur dhe si pritet t\u2019i adresoj\u00eb udh\u00ebzimi i ri. <\/p>\n\n\n\n Gjithashtu, do t\u00eb trajtojm\u00eb r\u00ebnd\u00ebsin\u00eb e MSHTD-ve p\u00ebr bizneset shqiptare, duke paraqitur list\u00ebn e p\u00ebrdit\u00ebsuar t\u00eb marr\u00ebveshjeve aktuale, nj\u00eb shembull konkret hap pas hapi t\u00eb aplikimit t\u00eb nj\u00eb marr\u00ebveshjeje, nj\u00eb diskutim mbi kuadrin ligjor vendas (p\u00ebrfshir\u00eb hierarkin\u00eb midis ligjeve komb\u00ebtare dhe marr\u00ebveshjeve nd\u00ebrkomb\u00ebtare), rreziqet kryesore t\u00eb mosp\u00ebrputhjes\/keqinterpretimit dhe rekomandime p\u00ebr p\u00ebrmir\u00ebsime t\u00eb m\u00ebtejshme n\u00eb p\u00ebrputhje me praktikat m\u00eb t\u00eb mira nd\u00ebrkomb\u00ebtare.<\/p>\n\n\n\n Udh\u00ebzimi Nr.11\/2024<\/a>\u00a0ka p\u00ebr q\u00ebllim t\u00eb sqaroj\u00eb dhe unifikoj\u00eb m\u00ebnyr\u00ebn se si zbatohen dispozitat e MSHTD-ve n\u00eb Shqip\u00ebri. Ai p\u00ebrcakton qart\u00eb baz\u00ebn ligjore t\u00eb zbatimit (mb\u00ebshtetur n\u00eb nenin 102(4) t\u00eb Kushtetut\u00ebs<\/a> dhe n\u00eb ligjet tatimore n\u00eb fuqi<\/a>) dhe shfuqizon udh\u00ebzimin e vjet\u00ebr t\u00eb vitit 2004<\/a>, duke modernizuar k\u00ebshtu qasjen pas nj\u00eb periudhe t\u00eb gjat\u00eb zhvillimesh ekonomike e ligjore Udh\u00ebzimi i ri fillon me disa\u00a0p\u00ebrkufizime dhe parime thelb\u00ebsore\u00a0q\u00eb jan\u00eb ky\u00e7e p\u00ebr interpretimin korrekt t\u00eb marr\u00ebveshjeve tatimore dypal\u00ebshe. K\u00ebto parime krijojn\u00eb nj\u00eb gjuh\u00eb t\u00eb p\u00ebrbashk\u00ebt p\u00ebr profesionist\u00ebt tatimor\u00eb dhe bizneset, n\u00eb m\u00ebnyr\u00eb q\u00eb zbatimi i marr\u00ebveshjeve t\u00eb b\u00ebhet i nj\u00ebtrajtsh\u00ebm. M\u00eb posht\u00eb renditen kat\u00ebr konceptet kryesore t\u00eb trajtuara n\u00eb udh\u00ebzim:<\/p>\n\n\n\n P\u00ebr t\u00eb p\u00ebrcaktuar t\u00eb drejt\u00ebn e tatimit, fillimisht duhet p\u00ebrcaktuar rezidenca tatimore e personit (fizik ose juridik). Udh\u00ebzimi shpjegon termin\u00a0\u201crezident\u201d\u00a0sipas kuptimit tatimor: nj\u00eb person apo entitet konsiderohet rezident i nj\u00eb shteti <\/a>n\u00ebse plot\u00ebson kriteret ligjore t\u00eb atij shteti (p.sh. koh\u00ebq\u00ebndrimi, qendra e interesave jet\u00ebsore, vendinkorporimi etj.) Rezident\u00ebt tatimor\u00eb kan\u00eb detyrimin t\u00eb deklarojn\u00eb dhe paguajn\u00eb tatim n\u00eb shtetin e tyre\u00a0mbi t\u00eb ardhurat e p\u00ebrgjithshme (global income), pra mbi t\u00eb gjitha t\u00eb ardhurat kudo n\u00eb bot\u00eb. N\u00eb praktik\u00eb, kjo do t\u00eb thot\u00eb se nj\u00eb biznes apo individ rezident n\u00eb Shqip\u00ebri tatohet n\u00eb Shqip\u00ebri p\u00ebr fitimet kudo q\u00eb realizohen (brenda apo jasht\u00eb vendit). Parimi i rezidenc\u00ebs p\u00ebrqendrohet te subjekti tatimpagues: n\u00ebse ai \u00ebsht\u00eb rezident i Shqip\u00ebris\u00eb, at\u00ebher\u00eb Shqip\u00ebria ka t\u00eb drejt\u00eb ta tatoj\u00eb p\u00ebr t\u00eb ardhurat globale<\/a>, me kusht q\u00eb t\u00eb mos ket\u00eb marr\u00ebveshje q\u00eb i kufizon k\u00ebto t\u00eb drejta.<\/p>\n\n\n\n Ky parim plot\u00ebson parimin e rezidenc\u00ebs dhe fokusohet te\u00a0vendndodhja e burimit\u00a0nga vijn\u00eb t\u00eb ardhurat. Sipas parimit t\u00eb burimit,\u00a0\u00e7do e ardhur apo fitim konsiderohet fillimisht e tatueshme n\u00eb shtetin ku ajo realizohet. Kjo vlen pavar\u00ebsisht n\u00ebse p\u00ebrfituesi i t\u00eb ardhur\u00ebs \u00ebsht\u00eb rezident diku tjet\u00ebr. Udh\u00ebzimi jep shembuj ilustrues: p.sh., t\u00eb ardhurat nga pasurit\u00eb e paluajtshme t\u00eb vendosura n\u00eb nj\u00eb shtet duhet t\u00eb tatohen n\u00eb at\u00eb shtet (vendi i pasuris\u00eb), pavar\u00ebsisht ku banon pronari. Po ashtu, n\u00ebse nj\u00eb artist i huaj jep nj\u00eb koncert n\u00eb Shqip\u00ebri dhe p\u00ebrfiton honorar, parimi i burimit k\u00ebrkon q\u00eb ky honorar t\u00eb tatohet n\u00eb Shqip\u00ebri (ku u realizua aktiviteti) edhe n\u00ebse artisti \u00ebsht\u00eb rezident tatimor diku tjet\u00ebr. Ky parim siguron q\u00eb\u00a0shteti ku gjenerohet ekonomia\u00a0(shitja, sh\u00ebrbimi, aktivi) merr pjes\u00ebn e vet t\u00eb tatimit.\u00a0Kombinimi i parimit t\u00eb rezidenc\u00ebs dhe atij t\u00eb burimit\u00a0n\u00eb legjislacionet e shumic\u00ebs s\u00eb vendeve \u00ebsht\u00eb pik\u00ebrisht arsyeja pse lind tatimi i dyfisht\u00eb<\/a> kur subjektet operojn\u00eb nd\u00ebrkufitar.<\/p>\n\n\n\n Kur nj\u00eb person apo kompani \u00ebsht\u00eb\u00a0rezident n\u00eb nj\u00eb shtet\u00a0(dhe p\u00ebr rrjedhoj\u00eb i n\u00ebnshtrohet tatimit mbi t\u00eb ardhurat globale atje)\u00a0por realizon t\u00eb ardhura edhe n\u00eb nj\u00eb shtet tjet\u00ebr\u00a0(i cili i taton ato n\u00eb baz\u00eb t\u00eb burimit), mund t\u00eb ndodh\u00eb q\u00eb e nj\u00ebjta e ardhur t\u00eb tatohet dy her\u00eb<\/a> \u2013 nj\u00eb her\u00eb nga secili shtet. Udh\u00ebzimi thekson se tatimi i dyfisht\u00eb manifestohet tipikisht n\u00eb dy forma: (a)\u00a0tatim i dyfisht\u00eb juridik, kur i nj\u00ebjti person tatohet dy her\u00eb p\u00ebr t\u00eb nj\u00ebjt\u00ebn t\u00eb ardhur, nj\u00eb her\u00eb si rezident dhe nj\u00eb her\u00eb n\u00eb shtetin e burimit; dhe (b)\u00a0tatim i dyfisht\u00eb ekonomik, kur e nj\u00ebjta e ardhur tatohet te dy subjekte t\u00eb ndryshme (p.sh. fitimi i nj\u00eb kompanie tatohet dhe p\u00ebrs\u00ebri dividend\u00ebt e shp\u00ebrndar\u00eb tatohen te aksioner\u00ebt). <\/p>\n\n\n\n Gjithashtu, tatim i dyfisht\u00eb juridik mund t\u00eb ndodh\u00eb edhe n\u00eb rast rezidence t\u00eb dyfisht\u00eb \u2013 kur dy shtete, sipas kritereve t\u00eb ligjeve t\u00eb tyre, e konsiderojn\u00eb t\u00eb nj\u00ebjtin person si rezident tatimor (p.sh. nj\u00eb individ mund t\u00eb plot\u00ebsoj\u00eb kriteret e rezidenc\u00ebs si n\u00eb Shqip\u00ebri, ashtu edhe n\u00eb nj\u00eb shtet tjet\u00ebr nj\u00ebkoh\u00ebsisht). N\u00eb munges\u00eb t\u00eb nj\u00eb mekanizmi zgjidh\u00ebs, nj\u00eb rezident i dyfisht\u00eb do t\u00eb tatohej plot\u00ebsisht n\u00eb t\u00eb dy vendet. MSHTD-t\u00eb zgjidhin pik\u00ebrisht k\u00ebto situata, duke vendosur rregulla se cili shtet konsiderohet rezidenca primare e tatimpaguesit dhe si do t\u00eb eliminohet tatimi i dyfisht\u00eb. <\/p>\n\n\n\n Zakonisht, marr\u00ebveshjet parashikojn\u00eb q\u00eb shteti i burimit ose heq dor\u00eb nga nj\u00eb pjes\u00eb e tatimit (p\u00ebrmes uljes s\u00eb norm\u00ebs s\u00eb tatimit n\u00eb burim), ose shteti i rezidenc\u00ebs i jep kredi tatimpaguesit p\u00ebr tatimin e paguar jasht\u00eb, ose e p\u00ebrjashton at\u00eb t\u00eb ardhur nga tatimi i brendsh\u00ebm. N\u00eb t\u00eb dyja rastet, rezultati final \u00ebsht\u00eb q\u00eb tatimpaguesi nuk paguan dy her\u00eb tatim p\u00ebr t\u00eb nj\u00ebjt\u00ebn t\u00eb ardhur. Udh\u00ebzimi i ri paraqet qart\u00eb k\u00ebto parime, duke i b\u00ebr\u00eb t\u00eb kuptueshme p\u00ebr p\u00ebrdoruesit e tij.<\/p>\n<\/blockquote>\n\n\n\n Nj\u00eb nga kontributet m\u00eb t\u00eb r\u00ebnd\u00ebsishme t\u00eb udh\u00ebzimit \u00ebsht\u00eb shpjegimi i holl\u00ebsish\u00ebm i konceptit t\u00eb\u00a0\u201cselis\u00eb s\u00eb p\u00ebrhershme\u201d\u00a0sipas nenit 5 t\u00eb Modelit OECD<\/a> (i reflektuar edhe n\u00eb nenin 5 t\u00eb Ligjit Nr. 29\/2023 \u201cP\u00ebr Tatimin mbi t\u00eb Ardhurat<\/a>\u201d). Selia e p\u00ebrhershme \u00ebsht\u00eb pika ky\u00e7e q\u00eb p\u00ebrcakton\u00a0n\u00ebse nj\u00eb biznes jorezident ka prani t\u00eb mjaftueshme ekonomike n\u00eb Shqip\u00ebri q\u00eb t\u00eb tatohet k\u00ebtu p\u00ebr fitimet e atribuueshme asaj pranis\u00eb. Udh\u00ebzimi thekson se nj\u00eb shoq\u00ebri rezidente n\u00eb nj\u00eb shtet tjet\u00ebr mund t\u00eb tatohet n\u00eb Shqip\u00ebri\u00a0vet\u00ebm n\u00ebse ka nj\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Shqip\u00ebri dhe vet\u00ebm p\u00ebr t\u00eb ardhurat q\u00eb i atribuohen asaj selie P\u00ebrkufizimi klasik i SP-s\u00eb \u00ebsht\u00eb \u201cnj\u00eb vend i caktuar biznesi, p\u00ebrmes t\u00eb cilit nj\u00eb entitet i huaj ushtron aktivitetin e vet n\u00eb m\u00ebnyr\u00eb t\u00eb p\u00ebrhershme n\u00eb shtetin tjet\u00ebr\u201d. <\/p>\n\n\n\n Kjo mund t\u00eb jet\u00eb nj\u00eb zyr\u00eb, deg\u00eb, fabrik\u00eb, punishte, kantier nd\u00ebrtimi (mbi nj\u00eb periudh\u00eb kohore t\u00eb caktuar), etj. Udh\u00ebzimi jep shembuj konkret\u00eb: p.sh., nj\u00eb kompani italiane q\u00eb kryen sh\u00ebrbime mir\u00ebmbajtjeje pajisjesh mjek\u00ebsore p\u00ebr nj\u00eb spital n\u00eb Shqip\u00ebri, duke pasur personel t\u00eb rregullt dhe nj\u00eb magazin\u00eb pajisjesh n\u00eb ambientet e spitalit, do t\u00eb konsiderohet se ka krijuar seli t\u00eb p\u00ebrhershme n\u00eb Shqip\u00ebri. Kjo n\u00ebnkupton q\u00eb fitimi i atribuuesh\u00ebm aktivitetit n\u00eb Shqip\u00ebri (p.sh. sh\u00ebrbimeve t\u00eb kryera p\u00ebr spitalin) do t\u00eb tatohet n\u00eb Shqip\u00ebri, nd\u00ebrsa pjesa tjet\u00ebr e fitimit t\u00eb kompanis\u00eb s\u00eb huaj mbetet e tatueshme vet\u00ebm n\u00eb vendin e rezidenc\u00ebs s\u00eb saj (Itali). <\/p>\n\n\n\n Koncepti i SP-s\u00eb mbron si administrat\u00ebn tatimore shqiptare (nga biznese t\u00eb huaja q\u00eb operojn\u00eb k\u00ebtu pa u regjistruar), ashtu edhe bizneset e huaja (nga tatimi i pajustifikuar n\u00ebse veprimtaria e tyre n\u00eb Shqip\u00ebri \u00ebsht\u00eb periferike ose e p\u00ebrkohshme). Udh\u00ebzimi u k\u00ebrkon tatimpaguesve t\u00eb vler\u00ebsojn\u00eb me kujdes prezenc\u00ebn e tyre fizike apo ekonomike n\u00eb shtetet e huaja p\u00ebr t\u00eb kuptuar n\u00ebse ajo p\u00ebrb\u00ebn seli t\u00eb p\u00ebrhershme apo jo \u2013 nj\u00eb vendim q\u00eb pastaj p\u00ebrcakton se ku do tatohet fitimi.<\/p>\n<\/blockquote>\n\n\n\n P\u00ebrve\u00e7 k\u00ebtyre koncepteve kryesore, Udh\u00ebzimi nr.11 <\/a>trajton edhe \u00e7\u00ebshtje t\u00eb tjera t\u00eb p\u00ebrgjithshme si: p\u00ebrkufizimet e termeve t\u00eb p\u00ebrdorura shpesh n\u00eb marr\u00ebveshje (p.sh. \u201cperson\u201d, \u201centitet\u201d, \u201cautoritet kompetent\u201d), m\u00ebnyr\u00ebn si trajtohen kategorit\u00eb t\u00eb ndryshme t\u00eb t\u00eb ardhurave (t\u00eb ardhurat nga pun\u00ebsimi, pensionet, fitimet kapitale, etj., sipas neneve specifike t\u00eb modeleve t\u00eb marr\u00ebveshjeve), si dhe referenca ndaj\u00a0Modelit Shqiptar t\u00eb Marr\u00ebveshjes p\u00ebr Shmangien e Tatimit t\u00eb Dyfisht\u00eb. Ky i fundit (Modeli shqiptar) \u00ebsht\u00eb p\u00ebrfshir\u00eb n\u00eb\u00a0Aneksin 1\u00a0t\u00eb udh\u00ebzimit si dokument orientues p\u00ebr negociator\u00ebt kur Shqip\u00ebria lidh marr\u00ebveshje t\u00eb reja. Modeli bazohet kryesisht n\u00eb Modelin OECD, me p\u00ebrshtatjet e nevojshme p\u00ebr kontekstin e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n Me k\u00ebto parime dhe p\u00ebrkufizime baz\u00eb, udh\u00ebzimi synon q\u00eb si organet tatimore, ashtu edhe bizneset dhe k\u00ebshilltar\u00ebt e tyre, t\u00eb ken\u00eb nj\u00eb kuad\u00ebr t\u00eb unifikuar teorik p\u00ebr t\u00eb interpretuar n\u00eb m\u00ebnyr\u00eb konsistente marr\u00ebveshjet tatimore. Kjo \u00ebsht\u00eb ve\u00e7an\u00ebrisht e r\u00ebnd\u00ebsishme sepse, n\u00eb munges\u00eb t\u00eb udh\u00ebzimeve, termat e marr\u00ebveshjeve mund t\u00eb kuptoheshin ndryshe nga tatimpagues t\u00eb ndrysh\u00ebm, duke sjell\u00eb pasiguri dhe rrezik mosrespektimi.<\/p>\n<\/blockquote>\n\n\n\n Pas p\u00ebrkufizimeve, Udh\u00ebzimi nr.11\/2024 <\/a>vendos\u00a0procedurat konkrete q\u00eb duhet t\u00eb ndjekin tatimpaguesit\u00a0p\u00ebr t\u00eb zbatuar nj\u00eb marr\u00ebveshje t\u00eb shmangies s\u00eb tatimit t\u00eb dyfisht\u00eb n\u00eb praktik\u00eb. K\u00ebtu fokusi kryesor \u00ebsht\u00eb te\u00a0tatimpaguesit rezident\u00eb n\u00eb Shqip\u00ebri\u00a0(p.sh. bizneset shqiptare) q\u00eb kryejn\u00eb transaksione me jorezident\u00eb (biznese apo individ\u00eb t\u00eb huaj) dhe duan t\u00eb p\u00ebrfitojn\u00eb leht\u00ebsit\u00eb tatimore t\u00eb parashikuara nga nj\u00eb MSHTD e Shqip\u00ebris\u00eb me shtetin e tyre. Procedurat sigurojn\u00eb q\u00eb leht\u00ebsimi i tatimit (p.sh. mospagimi i tatimit n\u00eb burim ose aplikimi i nj\u00eb norme t\u00eb reduktuar sipas marr\u00ebveshjes) t\u00eb b\u00ebhet vet\u00ebm kur\u00a0jan\u00eb plot\u00ebsuar kushtet\u00a0dhe\u00a0\u00ebsht\u00eb provuar me dokumentacion\u00a0i rregullt e i plot\u00eb.<\/p>\n\n\n\n Udh\u00ebzimi p\u00ebrcakton se\u00a0tatimpaguesi rezident n\u00eb Shqip\u00ebri ka p\u00ebrgjegj\u00ebsin\u00eb kryesore\u00a0p\u00ebr zbatimin korrekt t\u00eb marr\u00ebveshjes dhe\u00a0duhet t\u00eb njoftoj\u00eb administrat\u00ebn tatimore shqiptare\u00a0p\u00ebr \u00e7do rast kur ai ka zbatuar dispozitat e nj\u00eb MSHTD-je. Kjo b\u00ebhet p\u00ebrmes dor\u00ebzimit (ngarkimit elektronik) t\u00eb nj\u00eb\u00a0pakete dokumentesh justifikuese\u00a0brenda afateve t\u00eb caktuara. Sipas nenit 115\/3 t\u00eb Ligjit Nr. 9920\/2008 \u201cP\u00ebr Procedurat Tatimore<\/a>\u201d, dokumentacioni duhet t\u00eb dor\u00ebzohet\u00a0brenda vitit kalendarik pasues\u00a0vitit kur u kryen transaksionet e tatueshme sipas marr\u00ebveshjes. Kjo do t\u00eb thot\u00eb, p.sh., p\u00ebr pagesat e kryera gjat\u00eb vitit 2024 me zbatim t\u00eb nj\u00eb MSHTD-je, dokumentet duhet t\u00eb dor\u00ebzohen brenda 31 dhjetorit 2025.\u00a0<\/p>\n\n\n\n Ligji \u201cP\u00ebr Procedurat Tatimore\u201d parashikon edhe gjob\u00eb administrative n\u00eb rast se tatimpaguesi d\u00ebshton t\u00eb dor\u00ebzoj\u00eb n\u00eb afat dokumentacionin e zbatimit t\u00eb MSHTD-s\u00eb. Aktualisht, kjo gjob\u00eb \u00ebsht\u00eb relativisht modeste (p.sh. rreth 10,000 lek\u00eb p\u00ebr mosnjoftim n\u00eb afat), por rreziku kryesor nuk \u00ebsht\u00eb aq gjoba sa mund\u00ebsia e humbjes s\u00eb s\u00eb drejt\u00ebs p\u00ebr leht\u00ebsim. N\u00ebse dokumentet mungojn\u00eb, administrata mund t\u00eb mos njoh\u00eb trajtimin preferencial dhe t\u00eb k\u00ebrkoj\u00eb tatimin e plot\u00eb sikur marr\u00ebveshja t\u00eb mos ishte zbatuar fare. Prandaj, \u00ebsht\u00eb jetike q\u00eb kompanit\u00eb t\u00eb jen\u00eb n\u00eb p\u00ebrputhje me k\u00ebto afate dhe k\u00ebrkesa. Udh\u00ebzimi e b\u00ebn t\u00eb qart\u00eb se njoftimet klasifikohen sipas riskut nga nj\u00eb struktur\u00eb e posa\u00e7me pran\u00eb Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve. Njoftimet me risk t\u00eb ul\u00ebt (p.sh. raste rutin\u00eb me dokumentacion t\u00eb rregullt) trajtohen m\u00eb thjesht, nd\u00ebrsa ato me risk m\u00eb t\u00eb lart\u00eb (p.sh. shuma shum\u00eb t\u00eb m\u00ebdha, struktura komplekse, vende offshore etj.) i n\u00ebnshtrohen analiz\u00ebs s\u00eb thelluar dhe mund t\u00eb jen\u00eb objekt kontrollesh t\u00eb m\u00ebvonshme. Kjo qasje e fokusuar te risku \u00ebsht\u00eb n\u00eb linj\u00eb me praktikat m\u00eb t\u00eb mira, pasi p\u00ebrqendron burimet e administrat\u00ebs atje ku potencialisht ka abuzime, nd\u00ebrkoh\u00eb q\u00eb rastet e rregullta thjesht monitorohen minimalisht.<\/p>\n\n\n\n Deri n\u00eb krijimin e plot\u00eb t\u00eb modulit elektronik p\u00ebr k\u00ebt\u00eb proces, administrata tatimore ka pranuar edhe dor\u00ebzimin e dokumentacionit n\u00eb form\u00eb hardcopy (let\u00ebr) ose me e-mail. Udh\u00ebzimi parashikoi nj\u00eb periudh\u00eb tranzitore ku\u00a0formulari i aplikimit (Aneksi 2)\u00a0mund t\u00eb dor\u00ebzohej i n\u00ebnshkruar n\u00eb let\u00ebr, derisa t\u00eb mund\u00ebsohej plot\u00ebsisht\u00a0formulari online (i ashtuquajturi \u201cAneksi 4\u201d). Me zhvillimet e fundit, pritet q\u00eb e gjith\u00eb procedura t\u00eb kryhet 100% online, \u00e7ka do t\u00eb thot\u00eb eliminim i dokumenteve n\u00eb let\u00ebr dhe thjesht\u00ebzim burokracie.<\/p>\n<\/blockquote>\n\n\n\n Gjithashtu, udh\u00ebzimi (n\u00eb pik\u00ebn 4) p\u00ebrshkruan procedur\u00ebn e l\u00ebshimit t\u00eb certifikat\u00ebs s\u00eb rezidenc\u00ebs tatimore p\u00ebr tatimpaguesit rezident\u00eb n\u00eb Shqip\u00ebri q\u00eb iu nevojitet nj\u00eb e till\u00eb p\u00ebr t\u00eb provuar statusin e tyre n\u00eb shtetet e tjera. Kjo \u00ebsht\u00eb ana tjet\u00ebr e medaljes: kur nj\u00eb biznes shqiptar ka t\u00eb ardhura n\u00eb nj\u00eb shtet t\u00eb huaj dhe d\u00ebshiron t\u00eb aplikoj\u00eb marr\u00ebveshjen aty (p\u00ebr t\u00eb mos u tatua dy her\u00eb), zakonisht i k\u00ebrkohet t\u00eb paraqes\u00eb nj\u00eb certifikat\u00eb rezidence l\u00ebshuar nga autoritetet shqiptare. Udh\u00ebzimi p\u00ebrcakton se Drejtoria e P\u00ebrgjithshme e Tatimeve l\u00ebshon certifikatat e rezidenc\u00ebs p\u00ebr persona fizik\u00eb apo juridik\u00eb rezident\u00eb n\u00eb Shqip\u00ebri, brenda nj\u00eb afati kohor t\u00eb caktuar, pasi aplikanti paraqet k\u00ebrkes\u00ebn dhe dokumentet mb\u00ebshtet\u00ebse. Certifikata, e n\u00ebnshkruar dhe vulosur nga DPT, i jep mund\u00ebsi tatimpaguesit t\u00eb provoj\u00eb statusin e rezidentit shqiptar ndaj autoriteteve t\u00eb huaja dhe k\u00ebshtu t\u00eb k\u00ebrkoj\u00eb p\u00ebrfitimet e MSHTD-s\u00eb p\u00ebrkat\u00ebse. Kjo procedur\u00eb \u00ebsht\u00eb thjesht administrative por shum\u00eb e r\u00ebnd\u00ebsishme, dhe n\u00eb praktik\u00eb DPT \u00ebsht\u00eb treguar eficiente n\u00eb l\u00ebshimin e tyre, shpesh brenda pak dit\u00ebsh.<\/p>\n\n\n\n N\u00eb p\u00ebrfundim, seksioni i procedurave t\u00eb udh\u00ebzimit nr.11 vendos nj\u00eb korniz\u00eb t\u00eb qart\u00eb veprimi: tatimpaguesi shqiptar q\u00eb d\u00ebshiron t\u00eb mos paguaj\u00eb tatim t\u00eb dyfisht\u00eb duhet t\u00eb ndjek\u00eb rregullat \u201cdeklaro dhe dokumento\u201d. Kjo rrit sigurin\u00eb juridike p\u00ebr bizneset (ata e din\u00eb sakt\u00ebsisht \u00e7far\u00eb u k\u00ebrkohet) dhe nj\u00ebkoh\u00ebsisht i jep administrat\u00ebs mjetet p\u00ebr t\u00eb monitoruar dhe kontrolluar zbatimin, pa e penguar rrjedh\u00ebn e biznesit me procedura miratimi t\u00eb gjata.<\/p>\n\n\n\n Si\u00e7 u p\u00ebrmend, udh\u00ebzimi baz\u00eb nr. 11 ka p\u00ebsuar nj\u00eb ndryshim plot\u00ebsues n\u00eb korrik 2025. Udh\u00ebzimi Nr. 15, dat\u00eb 8.7.2025<\/a>. \u00ebsht\u00eb miratuar me q\u00ebllim p\u00ebrmir\u00ebsimin dhe qart\u00ebsimin e m\u00ebtejsh\u00ebm t\u00eb disa procedurave t\u00eb zbatimit t\u00eb MSHTD-ve. Ky akt normativ titullohet \u201cP\u00ebr nj\u00eb ndryshim n\u00eb Udh\u00ebzimin e Ministrit t\u00eb Financave nr.11, dat\u00eb 23.7.2024…\u201d, duke l\u00ebn\u00eb t\u00eb kuptohet se nuk e z\u00ebvend\u00ebson t\u00ebr\u00ebsisht udh\u00ebzimin ekzistues, por modifikon ose shton disa pika specifike t\u00eb tij. Cilat jan\u00eb, n\u00eb thelb, k\u00ebto ndryshime dhe pse u b\u00ebn\u00eb? M\u00eb posht\u00eb po paraqesim pikat kryesore:<\/p>\n\n\n\n Nj\u00eb nga arsyet kryesore t\u00eb ndryshimit ka qen\u00eb situata praktike me sistemin elektronik t\u00eb tatimeve. Udh\u00ebzimi nr.11 e parashikoi kalimin te deklarimi online i dokumentacionit, por deri n\u00eb mesin e 2025-\u00ebs portali elektronik ende nuk e kishte nj\u00eb modul plot\u00ebsisht funksional p\u00ebr k\u00ebt\u00eb q\u00ebllim. Si zgjidhje, Udh\u00ebzimi nr.15 konfirmoi se procedurat e aplikimit p\u00ebr leht\u00ebsit\u00eb e MSHTD-ve do t\u00eb vazhdojn\u00eb si deri tani derisa t\u00eb vihet n\u00eb pun\u00eb plot\u00ebsisht sistemi elektronik. Me fjal\u00eb t\u00eb tjera, tatimpaguesit duhet t\u00eb vazhdojn\u00eb t\u00eb dor\u00ebzojn\u00eb formularin (Aneksi 2) dhe dokumentet mb\u00ebshtet\u00ebse n\u00eb m\u00ebnyr\u00ebn e p\u00ebrcaktuar (edhe n\u00ebse kjo n\u00ebnkupton ngarkim skanimesh apo dor\u00ebzim fizik) pa pritur ende nj\u00eb proces t\u00ebr\u00ebsisht t\u00eb automatizuar. Q\u00ebllimi ishte t\u00eb shmangej vakumi apo konfuzioni: bizneset t\u00eb mos ndalojn\u00eb s\u00eb zbatuari marr\u00ebveshjet p\u00ebr shkak t\u00eb pasiguris\u00eb rreth m\u00ebnyr\u00ebs s\u00eb deklarimit.<\/p>\n\n\n\n Ndryshimi gjithashtu i hapi rrug\u00eb futjes s\u00eb nj\u00eb formulari elektronik t\u00eb posa\u00e7\u00ebm (t\u00eb quajtur provizorisht\u00a0Aneksi 4). Ky formular pritet t\u00eb z\u00ebvend\u00ebsoj\u00eb p\u00ebrfundimisht formularin aktual (Aneksin 2) n\u00eb momentin kur e-filing t\u00eb jet\u00eb gati. Udh\u00ebzimi nr.15 autorizon administrat\u00ebn tatimore t\u00eb b\u00ebj\u00eb kalimin n\u00eb formatin e ri pa pasur nevoj\u00eb p\u00ebr nj\u00eb udh\u00ebzim tjet\u00ebr, pra e p\u00ebrfshin brenda korniz\u00ebs ligjore paraprakisht. Kjo do t\u00eb mund\u00ebsoj\u00eb nj\u00eb tranzicion m\u00eb t\u00eb shpejt\u00eb drejt deklarimit plot\u00ebsisht dixhital. Pasi t\u00eb aktivizohet ky modul, pritet q\u00eb tatimpaguesit thjesht t\u00eb plot\u00ebsojn\u00eb online t\u00eb gjitha informacionet (praktikisht duke z\u00ebvend\u00ebsuar dor\u00ebzimin e dokumenteve PDF me plot\u00ebsimin e rubrikave n\u00eb portalin tatimor). Kjo risi do t\u00eb leht\u00ebsoj\u00eb ndjesh\u00ebm pun\u00ebn si p\u00ebr bizneset ashtu dhe p\u00ebr vet\u00eb DPT (m\u00eb pak dokumente p\u00ebr t\u2019u verifikuar manualisht dhe mund\u00ebsi procesimi e analizimi automatik t\u00eb t\u00eb dh\u00ebnave).<\/p>\n\n\n\n Duke qen\u00eb se udh\u00ebzimi nr.11 hyri n\u00eb fuqi n\u00eb gjysm\u00ebn e dyt\u00eb t\u00eb 2024, u shfaq nevoja t\u00eb sqarohen disa situata kalimtare. P\u00ebr shembull, p\u00ebr faturat e l\u00ebshuara\u00a0para\u00a0hyrjes n\u00eb fuqi t\u00eb udh\u00ebzimit (p.sh. dhjetor 2023) por t\u00eb paguara m\u00eb von\u00eb, si duhej vepruar? Me ndryshimin e b\u00ebr\u00eb, u sanksionua q\u00eb\u00a0faturat e dat\u00ebs deri m\u00eb 31.12.2023 trajtohen sipas procedurave t\u00eb vjetra\u00a0(udh\u00ebzimit t\u00eb shfuqizuar nr.6\/2004), nd\u00ebrsa vet\u00ebm faturat e reja (nga 1.1.2024) i n\u00ebnshtrohen rregullave t\u00eb reja. Ky sqarim ishte i domosdosh\u00ebm p\u00ebr t\u00eb shmangur paqart\u00ebsit\u00eb dhe mosmarr\u00ebveshjet midis tatimpaguesve dhe inspektor\u00ebve mbi interpretimin e dispozitave tranzitore.<\/p>\n\n\n\n Gjat\u00eb periudh\u00ebs 2024-2025 kan\u00eb hyr\u00eb n\u00eb fuqi edhe ligje t\u00eb reja (p.sh. Ligji i ri nr.29\/2023 \u201cP\u00ebr Tatimin mbi t\u00eb Ardhurat<\/a>\u201d i cili z\u00ebvend\u00ebsoi ligjin e vitit 1998<\/a>). Udh\u00ebzimi nr.15 b\u00ebn disa\u00a0ndryshime referencash ligjore\u00a0brenda tekstit, p\u00ebr t\u2019i p\u00ebrshtatur me terminologjin\u00eb dhe nenet e ligjit t\u00eb ri. P\u00ebr shembull, n\u00ebse udh\u00ebzimi i 2024 referonte nenin e vjet\u00ebr p\u00ebr selin\u00eb e p\u00ebrhershme, tani referohet neni 5 i ligjit t\u00eb ri 29\/2023. K\u00ebto jan\u00eb modifikime teknike, por t\u00eb r\u00ebnd\u00ebsishme p\u00ebr koherenc\u00ebn e kuadrit ligjor.<\/p>\n\n\n\n N\u00eb vet\u00eb udh\u00ebzimin nr.11 ishte bashk\u00eblidhur n\u00eb Aneks nj\u00eb list\u00eb e marr\u00ebveshjeve tatimore n\u00eb fuqi. Me hyrjen n\u00eb fuqi t\u00eb marr\u00ebveshjeve t\u00eb reja (si p.sh. me\u00a0Kosov\u00ebn\u00a0\u2013 e n\u00ebnshkruar n\u00eb tetor 2022 dhe e ratifikuar n\u00eb 2023), ishte e nevojshme t\u00eb p\u00ebrfshiheshin edhe k\u00ebto n\u00eb list\u00ebn e aneksit. Udh\u00ebzimi nr.15 pasqyroi list\u00ebn e\u00a0MSHTD-ve m\u00eb t\u00eb p\u00ebrdit\u00ebsuar, duke shtuar marr\u00ebveshjet e reja t\u00eb hyr\u00eb n\u00eb fuqi gjat\u00eb 2022-2025 (p.sh. me Kosov\u00ebn, me Emiratet e Bashkuara Arabe, me Egjiptin, Izraelin, etj., t\u00eb cilat do t\u2019i diskutojm\u00eb n\u00eb seksionin vijues). N\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb, p\u00ebrdoruesit e udh\u00ebzimit (inspektor\u00ebt tatimor\u00eb dhe subjektet) kan\u00eb n\u00eb nj\u00eb vend t\u00eb vet\u00ebm t\u00eb gjitha shtetet me t\u00eb cilat Shqip\u00ebria ka traktate tatimore aktive.<\/p>\n\n\n\n N\u00eb p\u00ebrgjith\u00ebsi, ndryshimet e b\u00ebra me Udh\u00ebzimin nr.15\/2025 nuk e p\u00ebrmbysin filozofin\u00eb baz\u00eb t\u00eb procesit, por e pasurojn\u00eb dhe e b\u00ebjn\u00eb m\u00eb praktik. Ato jan\u00eb p\u00ebrgjigje e drejtp\u00ebrdrejt\u00eb ndaj situatave q\u00eb dol\u00ebn n\u00eb pah n\u00eb muajt e par\u00eb t\u00eb zbatimit t\u00eb udh\u00ebzimit origjinal. Kjo tregon nj\u00eb qasje dinamike t\u00eb Ministris\u00eb s\u00eb Financave dhe DPT-s\u00eb: pasi vun\u00eb re n\u00eb terren nevoj\u00ebn p\u00ebr qart\u00ebsime shtes\u00eb, reaguan me ndryshime rregullative. Nj\u00eb benefit tjet\u00ebr i k\u00ebtij ndryshimi t\u00eb fundit \u00ebsht\u00eb rritja e besimit te bizneset se autoritetet po e ndjekin zbatimin dhe jan\u00eb t\u00eb gatshme ta p\u00ebrsosin m\u00eb tej korniz\u00ebn, gj\u00eb q\u00eb inkurajon respektimin m\u00eb t\u00eb mir\u00eb t\u00eb rregullave.<\/p>\n<\/blockquote>\n\n\n\n S\u00eb fundi, vlen t\u00eb p\u00ebrmendet se udh\u00ebzimi nr.15\/2025 hyn n\u00eb fuqi menj\u00ebher\u00eb pas botimit n\u00eb Fletoren Zyrtare ashtu si \u00e7do udh\u00ebzim tjet\u00ebr, dhe efektet e tij jan\u00eb t\u00eb vlefshme p\u00ebrpara (pra p\u00ebr t\u00eb gjitha deklarimet e pas korrikut 2025). Njoftimet e b\u00ebra para k\u00ebsaj date (sipas rregullave t\u00eb udh\u00ebzimit fillestar) vazhdojn\u00eb t\u00eb trajtohen sipas parashikimeve q\u00eb ishin n\u00eb fuqi n\u00eb momentin e dor\u00ebzimit, nd\u00ebrsa pas hyrjes n\u00eb fuqi t\u00eb ndryshimeve, \u00e7do njoftim apo procedur\u00eb do t\u00eb ndiqet sipas kuadrit t\u00eb ri t\u00eb unifikuar. Me k\u00ebt\u00eb, korniza rregullatore e zbatimit t\u00eb MSHTD-ve mund t\u00eb konsiderohet e kompletuar dhe e stabilizuar (t\u00eb pakt\u00ebn deri n\u00eb ndryshime t\u00eb ardhshme q\u00eb mund t\u2019i diktoj\u00eb nevoja ose bashk\u00ebkoh\u00ebsia nd\u00ebrkomb\u00ebtare).<\/p>\n\n\n\n Si ka funksionuar deri tani zbatimi i MSHTD-ve n\u00eb Shqip\u00ebri? \u00c7far\u00eb sfidash ka pasur dhe \u00e7far\u00eb ka munguar?\u00a0<\/p>\n<\/blockquote>\n\n\n\n P\u00ebr t\u2019iu p\u00ebrgjigjur k\u00ebsaj pyetjeje, duhet t\u00eb b\u00ebjm\u00eb nj\u00eb v\u00ebshtrim t\u00eb shkurt\u00ebr historik. Marr\u00ebveshjet e para t\u00eb shmangies s\u00eb tatimit t\u00eb dyfisht\u00eb Shqip\u00ebria i lidhi n\u00eb vitet 1990 dhe fillim 2000, si pjes\u00eb e hapjes s\u00eb vendit ndaj investimeve t\u00eb huaja. P\u00ebr zbatimin e tyre, n\u00eb vitin 2004 u nxor Udh\u00ebzimi nr.6, i cili p\u00ebr koh\u00ebn e vet krijoi nj\u00eb mekaniz\u00ebm baz\u00eb. Ai udh\u00ebzim p\u00ebrcaktonte se Drejtoria e P\u00ebrgjithshme e Tatimeve (DPT) ishte autoriteti kompetent p\u00ebr interpretimin e marr\u00ebveshjeve dhe parashtronte disa procedura (at\u00ebbot\u00eb kryesisht manuale).<\/p>\n\n\n\n Megjithat\u00eb, praktika e dy dekadave tregoi disa mang\u00ebsi kryesore:<\/p>\n\n\n\n Sipas rregullave t\u00eb vjetra, bizneset shqiptare shpesh duhej t\u00eb aplikonin paraprakisht tek administrata tatimore p\u00ebr miratim q\u00eb t\u00eb p\u00ebrfitonin normat preferenciale t\u00eb marr\u00ebveshjeve. Kjo p\u00ebrfshinte dor\u00ebzimin fizik t\u00eb certifikatave t\u00eb rezidenc\u00ebs dhe dokumenteve t\u00eb tjera n\u00eb deg\u00ebt e tatimeve, t\u00eb cilat m\u00eb pas duhej t\u00eb shqyrtoheshin nga zyrtar\u00ebt dhe t\u00eb merrnin aprovim. N\u00eb praktik\u00eb, kjo merrte koh\u00eb dhe shpesh shkaktonte vonesa. Disa biznese preferonin t\u00eb mos merrnin fare iniciativ\u00ebn p\u00ebr t\u00eb aplikuar leht\u00ebsimet, duke zgjedhur rrug\u00ebn m\u00eb t\u00eb sigurt t\u00eb pages\u00ebs s\u00eb tatimit t\u00eb plot\u00eb (p\u00ebr t\u2019u marr\u00eb pastaj me rimbursime ose kreditime, gj\u00eb q\u00eb edhe ajo ishte e nd\u00ebrlikuar). Pra, leht\u00ebsit\u00eb teorikisht ishin aty, por praktikisht shfryt\u00ebzoheshin m\u00eb pak se \u00e7\u2019pritej, p\u00ebr shkak t\u00eb barrierave procedurale.<\/p>\n\n\n\n Deri von\u00eb, komunikimi me administrat\u00ebn tatimore n\u00eb k\u00ebt\u00eb aspekt ka qen\u00eb tradicional (n\u00eb let\u00ebr). Nuk ekzistonte nj\u00eb platform\u00eb online ku t\u00eb kryhej i gjith\u00eb procesi. Kjo jo vet\u00ebm e b\u00ebnte procesin t\u00eb ngadalsh\u00ebm, por edhe sillte pasiguri (p.sh. dokumentet leht\u00eb mund t\u00eb kishin mungesa, ose t\u00eb \u201chumbisnin\u201d n\u00eb korrespondenc\u00eb). Mungesa e nj\u00eb database t\u00eb centralizuar me rastet e aplikuara e b\u00ebnte t\u00eb v\u00ebshtir\u00eb p\u00ebr DPT-n\u00eb t\u00eb b\u00ebnte analiza t\u00eb p\u00ebrgjithshme mbi p\u00ebrdorimin e marr\u00ebveshjeve.<\/p>\n\n\n\n Shum\u00eb biznese t\u00eb vogla dhe t\u00eb mesme nuk ishin plot\u00ebsisht t\u00eb vet\u00ebdijshme p\u00ebr ekzistenc\u00ebn ose m\u00ebnyr\u00ebn e p\u00ebrdorimit t\u00eb marr\u00ebveshjeve tatimore. Kishte raste kur nj\u00eb kompani paguante tatim n\u00eb burim p\u00ebr nj\u00eb pages\u00eb jasht\u00eb vendit,\u00a0edhe pse ekzistonte nj\u00eb marr\u00ebveshje q\u00eb e eliminonte ose ulte at\u00eb tatim, thjesht sepse nuk e dinte procedur\u00ebn si t\u00eb vepronte. Nga ana tjet\u00ebr, kishte edhe raste t\u00eb interpretimeve subjektive ose jokonsistente nga inspektor\u00eb t\u00eb ndrysh\u00ebm tatimor\u00eb, p\u00ebr shkak t\u00eb munges\u00ebs s\u00eb udh\u00ebzimeve t\u00eb detajuara ligjore. Deri para udh\u00ebzimit nr.11,\u00a0nuk kishte nj\u00eb komentim zyrtar\u00a0n\u00eb shqip t\u00eb termave t\u00eb traktateve \u2013 zakonisht konsultoheshin modelet OECD<\/a> apo UN<\/a>, por jo \u00e7do profesionist kishte akses ose njohuri t\u00eb mjaftueshme mbi to. Kjo krijonte terren p\u00ebr\u00a0keqinterpretime. P\u00ebr shembull, koncepti i \u201crezidentit\u201d apo \u201cselis\u00eb s\u00eb p\u00ebrhershme\u201d mund t\u00eb kuptohej gabim, duke sjell\u00eb ose mosp\u00ebrfitim kur duhej, ose p\u00ebrfitim t\u00eb pajustifikuar.<\/p>\n\n\n\n P\u00ebr bizneset shqiptare q\u00eb operojn\u00eb p\u00ebrtej kufijve \u2013 qoft\u00eb duke eksportuar mallra\/sh\u00ebrbime, duke investuar n\u00eb filiale jasht\u00eb, apo duke marr\u00eb investime e financime nga t\u00eb huajt \u2013 marr\u00ebveshjet p\u00ebr shmangien e tatimit t\u00eb dyfisht\u00eb jan\u00eb jetike. Ato ofrojn\u00eb nj\u00eb \u201combrell\u00eb\u201d mbrojt\u00ebse kund\u00ebr tatimit t\u00eb dyfisht\u00eb, por edhe nj\u00eb korniz\u00eb ligjore t\u00eb qart\u00eb se si dhe ku do t\u00eb tatohet secili lloj i t\u00eb ardhur\u00ebs. M\u00eb posht\u00eb rendisim disa nga arsyet kryesore pse MSHTD-t\u00eb jan\u00eb t\u00eb r\u00ebnd\u00ebsishme:<\/p>\n\n\n\n Ky \u00ebsht\u00eb funksioni baz\u00eb. Pa traktate, nj\u00eb kompani shqiptare q\u00eb, fjala vjen, fiton t\u00eb ardhura n\u00eb nj\u00eb vend tjet\u00ebr (p.sh. dividend nga nj\u00eb filial n\u00eb Kosov\u00eb, apo fitim nga nj\u00eb kontrat\u00eb n\u00eb Gjermani) do t\u00eb tatohej\u00a0edhe n\u00eb vendin tjet\u00ebr, edhe n\u00eb Shqip\u00ebri\u00a0p\u00ebr t\u00eb nj\u00ebjt\u00ebn shum\u00eb. Kjo mund ta b\u00ebj\u00eb investimin ose transaksionin t\u00eb paleverdissh\u00ebm ekonomikisht. Fal\u00eb MSHTD-ve, nd\u00ebrkoh\u00eb, vendet bien dakord se si ta ndajn\u00eb tatimin: ose nj\u00ebri heq dor\u00eb nga tatimi, ose t\u00eb dy e ulin barr\u00ebn dhe e ndajn\u00eb midis tyre. <\/p>\n\n\n\n P\u00ebr shembull, n\u00eb shum\u00eb marr\u00ebveshje,\u00a0dividend\u00ebt\u00a0q\u00eb nj\u00eb kompani bij\u00eb n\u00eb shtetin A i paguan kompanis\u00eb m\u00ebm\u00eb n\u00eb shtetin B tatohen me nj\u00eb norm\u00eb t\u00eb reduktuar (p.sh. 5%) n\u00eb shtetin A (krahasuar me norm\u00ebn e brendshme p.sh. 15%), dhe pastaj shteti B e p\u00ebrjashton krejt ose i jep kredi kompanis\u00eb m\u00ebm\u00eb p\u00ebr tatimin 5% t\u00eb paguar jasht\u00eb.\u00a0N\u00eb k\u00ebt\u00eb rast kompania m\u00ebm\u00eb n\u00eb total paguan vet\u00ebm nj\u00eb her\u00eb tatim (efektivisht at\u00eb 5%), n\u00eb vend q\u00eb t\u00eb paguante 15% jasht\u00eb + 15% brenda (q\u00eb do \u00e7onte n\u00eb ~28% efektiv n\u00ebse nuk do ishte marr\u00ebveshja). N\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb,\u00a0kostoja tatimore ulet ndjesh\u00ebm\u00a0dhe rritet leverdia e investimit.<\/p>\n<\/blockquote>\n\n\n\n Nj\u00eb biznes shqiptar q\u00eb e di se fitimet e tij nga jasht\u00eb do t\u00eb kreditohen n\u00eb Shqip\u00ebri ose p\u00ebrjashtohen, mund t\u00eb ofroj\u00eb \u00e7mime m\u00eb konkurruese apo t\u00eb rizhvilloj\u00eb strategji m\u00eb agresive p\u00ebr zgjerim. N\u00ebse, fjala vjen, nj\u00eb kompani inxhinierike shqiptare di se sh\u00ebrbimet q\u00eb do eksportoj\u00eb n\u00eb vendin X nuk do tatohen dy her\u00eb, ajo mund t\u00eb hyj\u00eb n\u00eb at\u00eb treg me m\u00eb shum\u00eb siguri dhe t\u00eb ofroj\u00eb tarifa q\u00eb reflektojn\u00eb vet\u00ebm tatimin e nj\u00ebrit shtet. N\u00eb t\u00eb kund\u00ebrt, pasiguria tatimore do e b\u00ebnte t\u00eb llogaris\u00eb nj\u00eb \u201cpremio\u201d sigurie, pra \u00e7mim m\u00eb t\u00eb lart\u00eb, q\u00eb mund ta penalizonte n\u00eb tendera nd\u00ebrkomb\u00ebtar\u00eb.<\/p>\n\n\n\n Investitor\u00ebt e huaj kur vler\u00ebsojn\u00eb nj\u00eb vend, i kushtojn\u00eb r\u00ebnd\u00ebsi edhe rrjetit t\u00eb marr\u00ebveshjeve tatimore t\u00eb atij vendi. Shqip\u00ebria q\u00eb prej viteve \u201990 ka lidhur marr\u00ebveshje me shumic\u00ebn e investitor\u00ebve kryesor\u00eb (si Italin\u00eb, Greqin\u00eb, Turqin\u00eb, vendet e BE-s\u00eb, etj.), \u00e7ka e b\u00ebn m\u00eb t\u00ebrheq\u00ebse p\u00ebr ta. Kjo sepse nj\u00eb investitor p.sh. nga Franca e di q\u00eb fitimi i tij n\u00eb Shqip\u00ebri s\u2019do tatohet dy her\u00eb (nj\u00eb her\u00eb n\u00eb Shqip\u00ebri dhe pastaj prap\u00eb n\u00eb Franc\u00eb), por vet\u00ebm nj\u00eb her\u00eb \u2013 sipas rastit, ose vet\u00ebm n\u00eb Shqip\u00ebri me kredi n\u00eb Franc\u00eb, ose me norm\u00eb t\u00eb ul\u00ebt k\u00ebtu dhe pjes\u00ebn tjet\u00ebr atje. Kjo shmangie e tatimit t\u00eb dyfisht\u00eb shpesh \u00ebsht\u00eb e formalizuar edhe n\u00eb kontrata investimesh: investitori k\u00ebrkon garanci q\u00eb do ket\u00eb mbrojtjen e MSHTD-s\u00eb p\u00ebr repatriimin e fitimeve, pages\u00ebn e interesave, etj. Pra, MSHTD-t\u00eb nxisin fluksin e kapitalit n\u00eb vend, duke larguar frik\u00ebn e tatimit t\u00eb tepruar.<\/p>\n\n\n\n Vlen t\u00eb theksohet se marr\u00ebveshjet nuk kan\u00eb si q\u00ebllim vet\u00ebm shmangien e tatimit t\u00eb dyfisht\u00eb, por edhe\u00a0parandalimin e evazionit fiskal\u00a0(kjo edhe n\u00eb titullin e tyre). Dispozita t\u00eb ve\u00e7anta n\u00eb to (si p.sh.\u00a0neni i shk\u00ebmbimit t\u00eb informacionit) i lejojn\u00eb administratat tatimore t\u00eb bashk\u00ebpunojn\u00eb p\u00ebr t\u00eb kapur ata q\u00eb mundohen t\u00eb fshehin t\u00eb ardhura n\u00ebp\u00ebr kufij. P\u00ebr bizneset e ndershme, kjo sigurisht \u00ebsht\u00eb di\u00e7ka pozitive sepse krijon nj\u00eb\u00a0fusht\u00eb loje t\u00eb barabart\u00eb\u00a0ku konkurrent\u00ebt e pandersh\u00ebm kan\u00eb m\u00eb pak hap\u00ebsir\u00eb t\u00eb shmangin tatimet. N\u00eb vitet e fundit, sidomos me iniciativat globale si\u00a0BEPS<\/a>\u00a0(Base Erosion and Profit Shifting) t\u00eb OECD\/G20, traktatet tatimore po shihen edhe si mjet kund\u00ebr planifikimit agresiv tatimor. Edhe Shqip\u00ebria, p\u00ebrmes an\u00ebtar\u00ebsimit n\u00eb Forumet e BEPS-it dhe ratifikimit t\u00eb\u00a0Konvent\u00ebs Shum\u00ebpal\u00ebshe (MLI<\/a>)\u00a0n\u00eb 2020, ka treguar angazhimin e saj n\u00eb k\u00ebt\u00eb drejtim\u00a0(m\u00eb shum\u00eb mbi k\u00ebt\u00eb n\u00eb seksionin e rekomandimeve).<\/p>\n\n\n\n Marr\u00ebveshjet p\u00ebrfshijn\u00eb shpesh nj\u00eb procedur\u00eb t\u00eb quajtur\u00a0Procedura e Mir\u00ebkuptimit t\u00eb Nd\u00ebrsjell\u00eb (Mutual Agreement Procedure – MAP<\/a>), ku autoritetet tatimore t\u00eb dy vendeve konsultohen p\u00ebr t\u00eb zgjidhur raste specifike t\u00eb tatimit t\u00eb dyfisht\u00eb q\u00eb mund t\u00eb lindin apo interpretimit t\u00eb traktatit. P\u00ebr bizneset, kjo do t\u00eb thot\u00eb q\u00eb n\u00ebse ata gjenden n\u00eb nj\u00eb situat\u00eb ku duket sikur t\u00eb dy vendet po i k\u00ebrkojn\u00eb tatim, ata kan\u00eb nj\u00eb mekaniz\u00ebm diplomatik-juridik p\u00ebr zgjidhje pa shkuar n\u00eb arbitrazhe private. <\/p>\n\n\n\n P.sh., n\u00ebse nj\u00eb person konsiderohet rezident nga t\u00eb dy vendet, autoritetet e atyre vendeve mund t\u00eb bien dakord se ku duhet konsideruar rezident kryesor sipas rregullave t\u00eb traktatit, duke zgjidhur dilemat. Kjo siguron q\u00eb bizneset t\u00eb\u00a0mos bien pre e \u201cloj\u00ebs ping-pong\u201d mes dy administratave, por t\u00eb ken\u00eb nj\u00eb z\u00eb t\u00eb unifikuar mbi detyrimet e tyre.<\/p>\n<\/blockquote>\n\n\n\n N\u00eb kontekstin shqiptar, r\u00ebnd\u00ebsia e MSHTD-ve v\u00ebrehet edhe nga profili i kompanive q\u00eb i p\u00ebrdorin. Jan\u00eb kryesisht bizneset e\u00a0m\u00ebdha dhe t\u00eb mesme\u00a0ato q\u00eb kan\u00eb transaksione nd\u00ebrkufitare \u2013 si kompanit\u00eb prodhuese q\u00eb eksportojn\u00eb, kompanit\u00eb e nd\u00ebrtimit\/infrastruktur\u00ebs q\u00eb marrin konsulenc\u00eb nga specialist\u00eb t\u00eb huaj, bankat e lidhura me grupe nd\u00ebrkomb\u00ebtare (p.sh. q\u00eb paguajn\u00eb interesa dhe divident\u00eb jasht\u00eb), kompani IT q\u00eb marrin sh\u00ebrbime cloud nga jasht\u00eb, etj. P\u00ebr t\u00eb gjitha k\u00ebto, aplikimi i traktateve mund t\u00eb kursej\u00eb shuma t\u00eb konsiderueshme parash. Por edhe p\u00ebr individ\u00eb t\u00eb caktuar, p.sh. profesionist\u00eb shqiptar\u00eb q\u00eb punojn\u00eb si t\u00eb pavarur p\u00ebr klient\u00eb jasht\u00eb,\u00a0marr\u00ebveshjet mund t\u00eb shmangin tatimin e dyfisht\u00eb\u00a0t\u00eb t\u00eb ardhurave t\u00eb tyre personale. <\/p>\n\n\n\n Nj\u00eb rast tipik: nj\u00eb konsulent shqiptar punon 4-5 muaj n\u00eb vit n\u00eb nj\u00eb shtet t\u00eb BE-s\u00eb; traktati mund t\u00eb parashikoj\u00eb q\u00eb n\u00ebse ai s\u2019kalon 183 dit\u00eb atje dhe paga e tij nuk paguhet nga nj\u00eb rezident i atij vendi, nuk tatohet atje \u2013 pra tatohet vet\u00ebm n\u00eb Shqip\u00ebri si rezident, duke shmangur tatimin e dyfisht\u00eb).<\/p>\n<\/blockquote>\n\n\n\n Nj\u00eb aspekt tjet\u00ebr \u00ebsht\u00eb q\u00eb marr\u00ebveshjet e tatimit t\u00eb dyfisht\u00eb lidhen ngusht\u00eb me marr\u00ebdh\u00ebniet ekonomike dhe diplomatike. Shqip\u00ebria i ka dh\u00ebn\u00eb prioritet n\u00eb tratativa shteteve me t\u00eb cilat ka m\u00eb shum\u00eb shk\u00ebmbime tregtare apo interes reciprok investimesh. Kjo \u00ebsht\u00eb arsyeja pse, fjala vjen, traktatet me Italin\u00eb, Greqin\u00eb, Turqin\u00eb, Maqedonin\u00eb e Veriut, Kosov\u00ebn etj. jan\u00eb nd\u00ebr m\u00eb t\u00eb hershmit. N\u00eb fakt, marr\u00ebveshja me Kosov\u00ebn ishte prej koh\u00ebsh nj\u00eb k\u00ebrkes\u00eb e komunitetit t\u00eb biznesit, po u finalizua relativisht von\u00eb (n\u00ebnshkruar m\u00eb 2022, hyri n\u00eb fuqi n\u00eb 2023) \u2013 megjithat\u00eb, tani q\u00eb \u00ebsht\u00eb n\u00eb fuqi, pritet t\u00eb jap\u00eb nj\u00eb impuls pozitiv tregtis\u00eb dhe investimeve dypal\u00ebshe mes dy vendeve. Nj\u00eb investitor shqiptar q\u00eb hap nj\u00eb kompani n\u00eb Kosov\u00eb, tani e di se fitimet e tij s\u2019do tatohen dy her\u00eb, dhe anasjelltas p\u00ebr kosovar\u00ebt n\u00eb Shqip\u00ebri. Po k\u00ebshtu, marr\u00ebveshja e re me Emiratet e Bashkuara Arabe (hyr\u00eb n\u00eb fuqi m\u00eb 2019). ishte e r\u00ebnd\u00ebsishme p\u00ebr t\u00eb nxitur investimet emiratas n\u00eb sektor\u00eb strategjik\u00eb n\u00eb Shqip\u00ebri (p.sh. porti i Durr\u00ebsit, energjia, turizmi).<\/p>\n\n\n\n N\u00eb p\u00ebrfundim, MSHTD-t\u00eb jan\u00eb nj\u00eb infrastruktur\u00eb e nevojshme financiare p\u00ebr bizneset n\u00eb nj\u00eb bot\u00eb t\u00eb globalizuar. Ato ulin koston e t\u00eb b\u00ebrit biznes nd\u00ebrkomb\u00ebtar, rrisin sigurin\u00eb juridike dhe forcojn\u00eb bashk\u00ebpunimin midis shteteve. P\u00ebr nj\u00eb vend t\u00eb vog\u00ebl si Shqip\u00ebria, q\u00eb d\u00ebshiron t\u00eb t\u00ebrheq\u00eb kapital t\u00eb huaj dhe t\u00eb inkurajoj\u00eb kompanit\u00eb e veta t\u00eb zgjerojn\u00eb horizontet, k\u00ebto marr\u00ebveshje jan\u00eb nj\u00eb avantazh konkurrues dhe nj\u00eb domosdoshm\u00ebri nj\u00ebkoh\u00ebsisht.<\/p>\n\n\n\n Q\u00eb nga viti 1993 kur u ratifikua marr\u00ebveshja e par\u00eb tatimore (me Polonin\u00eb), Shqip\u00ebria ka zgjeruar vazhdimisht rrjetin e saj t\u00eb traktateve. Aktualisht (2025), vendi yn\u00eb ka t\u00eb ratifikuara dhe n\u00eb fuqi mbi 40 marr\u00ebveshje t\u00eb shmangies s\u00eb tatimit t\u00eb dyfisht\u00eb me shtete nga mbar\u00eb bota<\/a>. <\/p>\n\n\n\n Shqip\u00ebria ka\u00a0MSHTD\u00a0me pothuajse t\u00eb gjitha vendet kryesore evropiane. K\u00ebtu p\u00ebrfshihen\u00a0Italia\u00a0(n\u00eb fuqi prej 2000),\u00a0Greqia\u00a0(2001),\u00a0Gjermania\u00a0(2012),\u00a0Franca(n\u00ebnshkruar m\u00eb 2021, tashm\u00eb e ratifikuar),\u00a0Britania e Madhe\u00a0(2014),\u00a0Austria\u00a0(1993),\u00a0Zvicra\u00a0(2000),\u00a0Suedia\u00a0(2004),\u00a0Norvegjia\u00a0(2009),\u00a0Finlanda\u00a0(ratifikuar ~2018),\u00a0Danimarka\u00a0(mungon marr\u00ebveshje e drejtp\u00ebrdrejt\u00eb deri tani),\u00a0Belgjika\u00a0(hyr\u00eb n\u00eb fuqi rishtazi ~2022),\u00a0Holanda(1999),\u00a0Spanja\u00a0(2011),\u00a0Portugalia\u00a0(ende pa marr\u00ebveshje dypal\u00ebshe),\u00a0Polonia\u00a0(1995)l<\/a>,\u00a0Rumania\u00a0(1995),\u00a0Hungaria(1996)\u00a0Bullgaria\u00a0(1999),\u00a0Kroacia\u00a0(1999),\u00a0Sllovenia\u00a0(2005),\u00a0Sllovakia\u00a0(2016),\u00a0\u00c7ekia\u00a0(1997),\u00a0Moldavia\u00a0(2005), si dhe vendet e ish-Jugosllavis\u00eb:\u00a0Serbia dhe Mali i Zi\u00a0(marr\u00ebveshje e trash\u00ebguar q\u00eb daton nga 2004, e cila vazhdon t\u00eb zbatohet me secilin shtet pas pavar\u00ebsis\u00eb),\u00a0Maqedonia e Veriut\u00a0(1999),\u00a0Bosnje-Hercegovina\u00a0(ratifikuar dhe hyr\u00eb n\u00eb fuqi ~2022), dhe si e fundit\u00a0Kosova\u00a0(2023). K\u00ebto marr\u00ebveshje evropiane mbulojn\u00eb pjes\u00ebn d\u00ebrrmuese t\u00eb shk\u00ebmbimeve tregtare e investimeve t\u00eb Shqip\u00ebris\u00eb. P\u00ebrjashtime t\u00eb pakta mbeten (p.sh. me\u00a0Irland\u00ebn\u00a0ka marr\u00ebveshje, por me\u00a0Island\u00ebn\u00a0gjithashtu; nd\u00ebrkoh\u00eb, me shtete shum\u00eb t\u00eb vogla si San Marino apo Lihtenshtejn s\u2019ka traktate tatimore, por k\u00ebto kan\u00eb ndikim t\u00eb kufizuar praktik).<\/p>\n\n\n\n Vlen t\u00eb vihet n\u00eb dukje se\u00a0Shqip\u00ebria nuk ka ende marr\u00ebveshje tatimore me Shtetet e Bashkuara t\u00eb Amerik\u00ebs. Edhe pse ka pasur diskutime dhe d\u00ebshir\u00eb reciproke, nj\u00eb traktat me SHBA-n\u00eb s\u2019\u00ebsht\u00eb materializuar (SHBA p\u00ebrgjith\u00ebsisht i lidh traktatet tatimore me kujdes dhe me pak vende m\u00eb t\u00eb vogla). Gjithsesi,\u00a0investimet amerikane n\u00eb Shqip\u00ebri\u00a0(p.sh. n\u00eb sektorin bankar apo energjetik) shpesh jan\u00eb strukturuar p\u00ebrmes deg\u00ebve evropiane t\u00eb korporatave amerikane, duke shfryt\u00ebzuar k\u00ebshtu marr\u00ebveshjet q\u00eb Shqip\u00ebria ka me vendet evropiane. Sa i takon vendeve t\u00eb Amerik\u00ebs s\u00eb Veriut, Shqip\u00ebria\u00a0ka n\u00ebnshkruar n\u00eb 2021 nj\u00eb marr\u00ebveshje me Kanadan\u00eb, por ende nuk ka hyr\u00eb n\u00eb fuqi (n\u00eb pritje t\u00eb ratifikimit nga pala kanadeze). Me shtetet e Amerik\u00ebs Latine nuk kemi marr\u00ebveshje tatimore dypal\u00ebshe, gj\u00eb q\u00eb reflekton shk\u00ebmbimet e pakta ekonomike me to.<\/p>\n\n\n\n Shqip\u00ebria ka nj\u00eb num\u00ebr t\u00eb konsideruesh\u00ebm traktatesh n\u00eb Azi. Nd\u00ebr m\u00eb t\u00eb r\u00ebnd\u00ebsishmet jan\u00eb me\u00a0Kin\u00ebn\u00a0(1994, e rinegociuar m\u00eb 2011), me\u00a0Turqin\u00eb\u00a0(1997), me\u00a0Indin\u00eb\u00a0(2013, ende jo n\u00eb fuqi deri von\u00eb p\u00ebr shkak t\u00eb procedurave \u2013 u ratifikua nga Shqip\u00ebria n\u00eb 2013, dhe hyri n\u00eb fuqi pas shk\u00ebmbimit t\u00eb notave n\u00eb 2014), me\u00a0Japonin\u00eb\u00a0(asnj\u00eb marr\u00ebveshje ende, por \u00ebsht\u00eb n\u00ebnshkruar nj\u00eb Traktat p\u00ebr Mbrojtjen e Investimeve i cili indirekt shton disiplina fiskale), me\u00a0Koren\u00eb e Jugut\u00a0(2006), me\u00a0Malajzin\u00eb\u00a0(1995), me\u00a0Singaporin(2012), me\u00a0Emiratet e Bashkuara Arabe\u00a0(2014, hyri n\u00eb fuqi 2014), me\u00a0Kuvajtin\u00a0(2014), me\u00a0Katarin(2013), me\u00a0Arabin\u00eb Saudite\u00a0(2019), me\u00a0Izraelin(2021) me\u00a0Azerbajxhanin\u00a0(2010) dhe\u00a0Xhorxhin\u00eb\u00a0(2012). K\u00ebto traktate ndihmojn\u00eb sidomos n\u00eb sektorin e tregtis\u00eb s\u00eb hidrokarbureve (p.sh. investitor\u00ebt nga Lindja e Mesme) dhe n\u00eb nxitjen e bashk\u00ebpunimit ekonomik me vendet aziatike n\u00eb rritje. Nd\u00ebr vendet e rajonit Azi-Paq\u00ebsor,\u00a0Australia\u00a0dhe\u00a0Zelanda e Re\u00a0mbeten pa marr\u00ebveshje me Shqip\u00ebrin\u00eb, por impakti i k\u00ebsaj mungese \u00ebsht\u00eb i vog\u00ebl aktualisht.<\/p>\n\n\n\n Marr\u00ebveshja kryesore n\u00eb k\u00ebt\u00eb kontinent \u00ebsht\u00eb me\u00a0Egjiptin\u00a0(2010, hyri n\u00eb fuqi n\u00eb 2011). Egjipti \u00ebsht\u00eb nj\u00eb partner i moderuar tregtar, por marr\u00ebveshja ka r\u00ebnd\u00ebsi gjeostrategjike. Me vende t\u00eb tjera afrikane (p.sh. Afrika e Jugut, Nigeria) nuk ka ende traktate, megjith\u00ebse mund\u00ebsit\u00eb e ardhshme investuese mund ta b\u00ebjn\u00eb t\u00eb d\u00ebshirueshme nisjen e tyre.<\/p>\n\n\n\nP\u00ebrmbajtja e Udh\u00ebzimit Nr. 11 (23.07.2024) dhe Parimet Kryesore<\/h1>\n\n\n\n
Parimi i rezidenc\u00ebs tatimore<\/strong><\/h2>\n\n\n\n
Parimi i burimit t\u00eb t\u00eb ardhurave<\/strong><\/h2>\n\n\n\n
Koncepti i tatimit t\u00eb dyfisht\u00eb<\/strong><\/h2>\n\n\n\n
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Selia e p\u00ebrhershme (SP)<\/strong><\/h2>\n\n\n\n
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Procedurat e Zbatimit t\u00eb Marr\u00ebveshjeve dhe Dokumentacioni i K\u00ebrkuar<\/h1>\n\n\n\n
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Ndryshimet e Fundit: Udh\u00ebzimi Nr. 15 (08.07.2025) dhe Arsyetimi<\/h1>\n\n\n\n
Zgjatja e periudh\u00ebs tranzitore dhe kalimi te sistemi elektronik<\/strong><\/h2>\n\n\n\n
Formalizimi i formularit elektronik t\u00eb ri (Aneksi 4)<\/strong><\/h2>\n\n\n\n
Qart\u00ebsime t\u00eb afateve p\u00ebr raste specifike<\/strong><\/h2>\n\n\n\n
Konsolidimi i baz\u00ebs ligjore me ndryshimet e tjera fiskale<\/strong><\/h2>\n\n\n\n
P\u00ebrdit\u00ebsimi i list\u00ebs s\u00eb marr\u00ebveshjeve dhe anekseve<\/strong><\/h2>\n\n\n\n
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Zbatimi i Marr\u00ebveshjeve t\u00eb Tatimit t\u00eb Dyfisht\u00eb n\u00eb Shqip\u00ebri: P\u00ebrvoja dhe M\u00ebsimet<\/h1>\n\n\n\n
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Procedura t\u00eb ngadalta dhe burokratike<\/h2>\n\n\n\n
Munges\u00eb e informatizimit<\/h2>\n\n\n\n
Mosnd\u00ebrgjegj\u00ebsim dhe interpretim jokonsistent<\/h2>\n\n\n\n
R\u00ebnd\u00ebsia e Marr\u00ebveshjeve t\u00eb Tatimit t\u00eb Dyfisht\u00eb p\u00ebr Bizneset Shqiptare me Aktivitet Nd\u00ebrkomb\u00ebtar<\/h1>\n\n\n\n
Eliminimi i barr\u00ebs s\u00eb dyfisht\u00eb tatimore<\/strong><\/h2>\n\n\n\n
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Rritja e konkurrueshm\u00ebris\u00eb nd\u00ebrkomb\u00ebtare t\u00eb bizneseve shqiptare<\/strong><\/h2>\n\n\n\n
T\u00ebrheqja e investimeve t\u00eb huaja dhe bashk\u00ebpunimeve<\/strong><\/h2>\n\n\n\n
Parandalimi i evazionit fiskal nd\u00ebrkomb\u00ebtar<\/strong><\/h2>\n\n\n\n
Zgjidhja e mosmarr\u00ebveshjeve tatimore nd\u00ebrkomb\u00ebtare<\/strong><\/h2>\n\n\n\n
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Panorama Aktuale: Lista e P\u00ebrdit\u00ebsuar e Marr\u00ebveshjeve Tatimore t\u00eb Shqip\u00ebris\u00eb<\/h1>\n\n\n\n
Evropa (BE dhe Ballkani)<\/strong><\/h2>\n\n\n\n
Amerika Veriore dhe Jugore<\/strong><\/h2>\n\n\n\n
Azia dhe Oqeania<\/strong><\/h2>\n\n\n\n
Afrika<\/strong><\/h2>\n\n\n\n
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