Nga 1 janari 2019 marrin fuqi ligjore disa ndryshime n\u00eb legjislacionin fiskal q\u00eb prekin kryesisht kategori t\u00eb biznesit dhe punonj\u00ebsit me paga t\u00eb larta.<\/p>\n
Nga nj\u00eb janari ngarkesa fiskale p\u00ebr t\u00eb pun\u00ebsuarit me paga t\u00eb larta ulet. Fasha e pag\u00ebs q\u00eb taksohet me 23 % do t\u00eb rritet n\u00eb 150,000 lek\u00eb nga 130,000 lek\u00eb n\u00eb muaj q\u00eb \u00ebsht\u00eb aktualisht. N\u00ebp\u00ebrmjet k\u00ebsaj mase, Ministria e Financave p\u00ebrllogarit q\u00eb t\u00eb ulet barra tatimore p\u00ebr rreth 15.400 pun\u00ebmarr\u00ebs, me nj\u00eb efekt negativ n\u00eb buxhetin e shtetit me rreth 1 miliard lek\u00eb.<\/p>\n
Kjo kategori punonj\u00ebsish do t\u00eb ket\u00eb p\u00ebrfitim mujor 2600 lek\u00eb. Ndryshim tjet\u00ebr i r\u00ebnd\u00ebsish\u00ebm \u00ebsht\u00eb ulja e tatimit mbi dividendin n\u00eb 8% nga 15% q\u00eb \u00ebsht\u00eb aktualisht. Kjo mas\u00eb ka efekt statistikor negativ me 1 miliard lek\u00eb n\u00eb t\u00eb ardhurat buxhetore t\u00eb 2019, por Ministria e Financave parashikon t\u00eb rris\u00eb ark\u00ebtimet me rreth 2 miliard\u00eb lek\u00eb, p\u00ebr shkak t\u00eb rritjes s\u00eb pritshme t\u00eb deklarimeve e kompanive q\u00eb paguajn\u00eb k\u00ebt\u00eb tatim.<\/p>\n
Kuvendi, gjat\u00eb miratimit t\u00eb ndryshimeve, vendosi q\u00eb norma e tatimit mbi dividendin n\u00eb shkall\u00ebn 8% do t\u00eb aplikohet edhe p\u00ebr fitimet e pashp\u00ebrndara t\u00eb realizuara n\u00eb vitin 2018 e m\u00eb par\u00eb, p\u00ebrfshir\u00eb rezervat dhe fitimet e kapitalizuara, me kusht q\u00eb tatimi mbi dividendin, q\u00eb i p\u00ebrket fitimeve t\u00eb pashp\u00ebrndara t\u00eb viteve 2017 e m\u00eb par\u00eb, t\u00eb paguhet brenda dat\u00ebs 30 shtator 2019, nd\u00ebrsa tatimi mbi dividendin p\u00ebr fitimin e vitit 2018 t\u00eb paguhet brenda dat\u00ebs 20 gusht 2019.\u201d<\/p>\n
Presidenti i Republik\u00ebs ktheu dekretin e k\u00ebtij projektligji me argumentin se cenon barazin\u00eb fiskale te taksapaguesve dhe gjithashtu sipas institucionit t\u00eb Presidentit, ligji nuk mund t\u00eb ket\u00eb efekte paravepruese, pasi n\u00eb ket\u00eb rast krijon efektet e nj\u00eb amnistie fiskale. Por Kuvendi e hodhi posht\u00eb dekretin e Presidentit.<\/p>\n
Ndryshime jan\u00eb parapar\u00eb edhe n\u00eb ligjin \u201cP\u00ebr Tatimin mbi Vler\u00ebn e Shtuar\u201d, ku themelore \u00ebsht\u00eb p\u00ebrjashtimi nga TVSH-ja e l\u00ebnd\u00ebve t\u00eb para p\u00ebr industrin\u00eb fasone dhe gjithashtu, propozohet q\u00eb furnizimi i makinave bujq\u00ebsore, i p\u00ebrjashtuar jo vet\u00ebm n\u00eb import, por edhe brenda vendit.
\nNdryshime me efekt n\u00eb nivelin e tatimit jan\u00eb b\u00ebr\u00eb edhe n\u00eb ligjin p\u00ebr akcizat. Rritja vijoi ndryshimin e nivelit t\u00eb akciz\u00ebs p\u00ebr produktin e duhanit t\u00eb grir\u00eb, purot, cigarillos dhe cigaret me z\u00ebvend\u00ebsues duhani, duke e \u00e7uar taksimin n\u00eb 6 mij\u00eb lek\u00eb p\u00ebr kilogram nga 4400 q\u00eb \u00ebsht\u00eb aktualisht. Gjithashtu, u shtua nj\u00eb produkti t\u00eb ri \u201cduhan me ngrohje\u201d, n\u00eb list\u00ebn e mallrave t\u00eb akciz\u00ebs.<\/p>\n
Zhavorri bituminoz do t\u00eb tatohet me akciz\u00eb 0.3 lek\u00eb p\u00ebr kilogram. Qeveria kishte propozuar q\u00eb akciza e bitumit t\u00eb rritet me 2 lek\u00eb p\u00ebr kilogram, duk\u00eb v\u00ebn\u00eb n\u00eb v\u00ebshtir\u00ebsi aktivitetin e 5 operator\u00ebve t\u00eb fush\u00ebs, pasi taksimi z\u00eb m\u00eb shum\u00eb se 80% t\u00eb \u00e7mimit, por Kuvendi miratoi nj\u00eb taksim shum\u00eb m\u00eb t\u00eb ul\u00ebt.<\/p>\n
N\u00eb ligjin p\u00ebr taksat komb\u00ebtare jan\u00eb propozuar dy ndryshime kryesore. I pari, projektligji propozon q\u00eb p\u00ebrqindja e rent\u00ebs minerare nga 6%, t\u00eb b\u00ebhet 9%, p\u00ebr \u201cMineralet e kromit p\u00ebr eksport\u201d. Kjo mas\u00eb, sipas Ministris\u00eb s\u00eb Financave, synon t\u00eb nxis\u00eb p\u00ebrpunimin e mineralit n\u00eb vend, me synim rritjen e vler\u00ebs s\u00eb shtuar.<\/p>\n
Ndryshimi i dyt\u00eb synon uljen e taks\u00ebs s\u00eb ambalazheve mbi produktet e plastik\u00ebs n\u00eb 35 lek\u00eb, nga 100 lek\u00eb p\u00ebr kilogram q\u00eb \u00ebsht\u00eb aktualisht. P\u00ebr prodhimin brenda vendit, niveli i propozuar i taks\u00ebs \u00ebsht\u00eb 25 lek\u00eb\/kg. Ndryshimet kan\u00eb p\u00ebrfshir\u00eb edhe ligjin p\u00ebr taksat vendore, t\u00eb cilat synojn\u00eb riparimin e paqart\u00ebsive n\u00eb zbatimin e ligjit ekzistues.<\/p>\n
Nd\u00ebrhyrje jan\u00eb b\u00ebr\u00eb edhe n\u00eb ligjin p\u00ebr procedurat tatimore. Ndryshimet synojn\u00eb t\u00eb limitojn\u00eb mund\u00ebsit\u00eb p\u00ebr shmangie fiskale. N\u00eb propozimet e paraqitura n\u00eb k\u00ebt\u00eb projektligj, synohet gjithashtu p\u00ebrdorimi i m\u00ebnyrave alternative t\u00eb vler\u00ebsimit tatimor, kur nga administrata tatimore konstatohet se tatimpaguesi kryen veprime apo transaksione, t\u00eb cilat synojn\u00eb p\u00ebrfitimin e nj\u00eb avantazhi tatimor n\u00eb kund\u00ebrshtim me legjislacionin tatimor dhe rezultojn\u00eb fiktive mbi prova dhe fakte.<\/p>\n
Parlamenti rr\u00ebzoi p\u00ebrjashtimin e fishekzjarr\u00ebve nga akciza, teksa qeveria kishte propozuar q\u00eb p\u00ebr shkak t\u00eb v\u00ebshtir\u00ebsis\u00eb n\u00eb kontrollin e tyre ky produkt t\u00eb p\u00ebrjashtohej. Parlamenti vendosi t\u00eb trefishoj\u00eb gjob\u00ebn p\u00ebr bizneset q\u00eb mbajn\u00eb pulla akcize m\u00eb shum\u00eb se inventar\u00ebt.
\nNga 1 janari 2019, norma e kompensimit p\u00ebr prodhuesit bujq\u00ebsor\u00eb, nga 20% q\u00eb \u00ebsht\u00eb aktualisht b\u00ebhet 6%. Shkak p\u00ebr uljen e nivelit t\u00eb kompensimit u b\u00eb d\u00ebshtimi i skem\u00ebs s\u00eb re t\u00eb rimbursimit t\u00eb TVSH q\u00eb qeveria nisi t\u00eb aplikoj\u00eb pas vitit 2014. Kryetari i Shoqat\u00ebs s\u00eb Eksportuesve, Alban Zusi, e kund\u00ebrshtoi k\u00ebt\u00eb mas\u00eb ligjore, duke rekomanduar se Parlamenti mund t\u00eb korrigjonte skem\u00ebn e rimbursimit t\u00eb TVSH-s\u00eb n\u00eb vend q\u00eb t\u00eb reduktonte p\u00ebrfitimet e kompensimit t\u00eb fermer\u00ebve.<\/p>\n
Tatimi mbi t\u00eb ardhurat, leht\u00ebsohen bizneset dhe punonj\u00ebsit me paga t\u00eb larta
\nNdryshimi i legjislacionit t\u00eb tatimit mbi t\u00eb ardhurat p\u00ebrmban dispozitat e m\u00ebposhtme:
\nN\u00eb nenin 1, t\u00eb projektligjit, propozohet t\u00eb riformulohen dispozitat e nenit 4 \u201cBurimi i t\u00eb ardhurave\u201d, t\u00eb ligjit, q\u00eb lidhen me t\u00eb ardhurat nga pron\u00ebsia dhe kalimi i pron\u00ebsis\u00eb p\u00ebr pasurit\u00eb e paluajtshme, duke zgjeruar baz\u00ebn e tatueshme n\u00eb vend, n\u00ebp\u00ebrmjet p\u00ebrfshirjes n\u00eb k\u00ebt\u00eb kategori edhe t\u00eb t\u00eb ardhurat nga t\u00eb drejtat p\u00ebr shfryt\u00ebzimin e pasurive minerale, hidrokarbure apo burimeve natyrore tok\u00ebsore dhe ujore, si dhe aksioneve ose interesave t\u00eb ngjashme me to.<\/p>\n
N\u00eb nenet 2, 7 dhe 8, t\u00eb ligjit, leht\u00ebsohet barra fiskale p\u00ebr 20 mij\u00eb biznese n\u00ebp\u00ebrmjet uljes s\u00eb norm\u00ebs s\u00eb tatimit mbi dividentin, t\u00eb t\u00eb ardhurave q\u00eb rrjedhin si fitim i ortakut dhe nga ndarja e fitimit nga 15% n\u00eb 8%.<\/p>\n
N\u00eb nenin 4, t\u00eb ligjit, \u00ebsht\u00eb shtuar mosnjohja si shpenzime t\u00eb zbritshme n\u00eb p\u00ebrcaktimin e fitimit t\u00eb tatuesh\u00ebm, t\u00eb shpenzimeve p\u00ebr dieta q\u00eb tejkalojn\u00eb 50% t\u00eb fondit t\u00eb pag\u00ebs bruto vjetore, edhe kjo mas\u00eb n\u00eb kuad\u00ebr t\u00eb angazhimeve p\u00ebr minimizimin e shmangieve dhe ruajtjen e baz\u00ebs s\u00eb tatueshme.
\nN\u00eb nenin 5, t\u00eb ligjit, shtohet nj\u00eb nen i ri n\u00eb ligjin aktual, i cili vendos detyrim personin juridik p\u00ebr t\u00eb paguar tatimin mbi fitimin, n\u00eb rastin e ndryshimit m\u00eb shum\u00eb se 20% n\u00eb vler\u00eb, t\u00eb pron\u00ebsis\u00eb direkte dhe\/ose indirekte t\u00eb kapitalit aksioner, kuotave ose t\u00eb drejtave t\u00eb votimit, njoftimin e administrat\u00ebs tatimore brenda 45 dit\u00ebve p\u00ebr detajet e ndryshimit, si dhe p\u00ebrjashtimin nga pagimi i tatimit p\u00ebr \u00e7do ndryshim.<\/p>\n
Gjithashtu, n\u00eb k\u00ebt\u00eb nen vendoset detyrimi p\u00ebr njoftimin e administrat\u00ebs tatimore brenda 45 dit\u00ebve edhe p\u00ebr ndryshimet e pron\u00ebsis\u00eb prej 10%, ose m\u00eb shum\u00eb, t\u00eb kapitalit ose t\u00eb drejtave t\u00eb vot\u00ebs t\u00eb personit juridik, duke p\u00ebrcaktuar m\u00eb pas edhe aplikimin e penaliteteve konform ligjit t\u00eb procedurave tatimore p\u00ebr rastet e mosnjoftimit.<\/p>\n
Neni 6 shtohet i ri dhe synon p\u00ebrfshirjen e personave jorezident\u00eb n\u00eb personat q\u00eb i n\u00ebnshtrohen tatimit mbi fitimin p\u00ebr fitimet e realizuara nga shitja e aksioneve apo interesave t\u00eb ngjashme, vlera e t\u00eb cilave buron nga pasuri t\u00eb paluajtshme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb. K\u00ebta individ\u00eb pastaj do t\u00eb detyrohen t\u00eb plot\u00ebsojn\u00eb deklarat\u00ebn e t\u00eb ardhurave t\u00eb tatueshme, brenda dat\u00ebs 31 mars t\u00eb vitit pasardh\u00ebs.<\/p>\n
Tatimi mbi pagat, rritet pragu p\u00ebr t\u00eb lartat
\nNga data 1 janar realizohet ulja e ngarkes\u00ebs fiskale p\u00ebr t\u00eb pun\u00ebsuarit, duke e rritur fash\u00ebn e t\u00eb ardhurave, q\u00eb tatohen me norm\u00ebn 23%, nga 130.000 lek\u00eb\/muaj n\u00eb 150.000 lek\u00eb\/muaj, nga e cila do t\u00eb p\u00ebrfitojn\u00eb rreth 15.400 pun\u00ebmarr\u00ebs, shumica e t\u00eb cil\u00ebve punojn\u00eb n\u00eb sektorin privat.<\/p>\n
Kjo ulje e tatimit shoq\u00ebrohet edhe me disa nd\u00ebrhyrje n\u00eb ligjin e procedur\u00ebs tatimore, me q\u00ebllim limitimin e abuzimeve me shmangien tatimore n\u00eb pagat e larta.<\/p>\n
Agroturizmi, hyn n\u00eb fuqi TVSH-ja 5%
\nM\u00eb 1 janar hyn n\u00eb fuqi ulja e tatim fitimit nga 15% n\u00eb 5% p\u00ebr shoq\u00ebrit\u00eb e bashk\u00ebpunimit bujq\u00ebsor, t\u00eb cilat operojn\u00eb sipas ligjit nr.38\/2012.
\nM\u00eb 1 janar 2019 bizneset e agroturizmit hyn n\u00eb fuqi aplikimi i nj\u00eb norme t\u00eb reduktuar t\u00eb tatim fitimit n\u00eb mas\u00ebn 5%, p\u00ebr nj\u00eb periudh\u00eb 10-vje\u00e7are. Ndryshimin e sip\u00ebrp\u00ebrmendur do ta p\u00ebrfitojn\u00eb t\u00eb gjith\u00eb ato struktura akomoduese, t\u00eb cilat do t\u00eb p\u00ebrfitojn\u00eb statusin \u201csubjekt i certifikuar agroturizmi\u201d nga 1 janari 2019 deri m\u00eb 31 dhjetor 2021.<\/p>\n
Nga reduktimi i tatimit mbi dividentin n\u00eb 8% vler\u00ebsohet t\u00eb ket\u00eb ndikim pozitiv n\u00eb t\u00eb ardhurat buxhetore t\u00eb vitit 2019 me rreth 4.5 miliard\u00eb lek\u00eb, si rrjedhoj\u00eb edhe e p\u00ebrcaktimit t\u00eb b\u00ebr\u00eb n\u00eb dispozitat kalimtare p\u00ebr aplikimin e norm\u00ebs s\u00eb reduktuar p\u00ebr fitimet e pashp\u00ebrndara, por t\u00eb akumuluara apo t\u00eb kapitalizuara t\u00eb viteve t\u00eb kaluara. Nd\u00ebrsa zgjerimi i fash\u00ebs s\u00eb t\u00eb ardhurave q\u00eb tatohen me norm\u00ebn 13% do t\u00eb rezultoj\u00eb me nj\u00eb efekt negativ n\u00eb buxhetin e shtetit prej 319 milion\u00eb lek\u00ebsh.<\/p>\n
Akciza rritet p\u00ebr disa lloje cigaresh<\/strong> Kjo rritje, sipas Ministris\u00eb s\u00eb Financave, synoi barazimin e taksimit t\u00eb produkteve t\u00eb k\u00ebsaj kategorie me kategorin\u00eb T200 \u201cCigare q\u00eb p\u00ebrmbajn\u00eb duhan\u201d, m\u00eb 1 janar 2019, pasi referuar edhe t\u00eb dh\u00ebnave p\u00ebr shtete t\u00eb tjera t\u00eb rajonit (Kosov\u00eb dhe Maqedoni), rezulton se p\u00ebr k\u00ebto dy kategori (T200 dhe T400), niveli i taksimit p\u00ebr nj\u00ebsi konvencionale \u00ebsht\u00eb i nj\u00ebjt\u00eb.<\/p>\n Rritja synoi gjithashtu p\u00ebrafrimin e m\u00ebtejsh\u00ebm me Direktiv\u00ebn e BE 2011\/64, e cila p\u00ebrcakton nivelin minimal t\u00eb akciz\u00ebs p\u00ebr duhanin e grir\u00eb t\u00eb pakt\u00ebn 60 euro p\u00ebr kg, riskedulimi i rritjes siguron Niveli i akciz\u00ebs p\u00ebr kategorit\u00eb T300 dhe T500 \u201cPuro, cigarillos dhe cigare me z\u00ebvend\u00ebsues duhani\u201d, nga 4400 lek\u00eb\/kg, n\u00eb 6000 lek\u00eb\/kg. Me q\u00ebllim barazimin e taksimit t\u00eb produkteve t\u00eb k\u00ebsaj kategorie me kategorin\u00eb T200 \u201cCigare q\u00eb p\u00ebrmbajn\u00eb duhan\u201d, m\u00eb 1 janar 2019, pasi referuar dhe t\u00eb dh\u00ebnave nga shtete t\u00eb rajonit (Kosov\u00eb, Maqedoni), rezulton se p\u00ebr k\u00ebto kategori niveli i taksimit \u00ebsht\u00eb i nj\u00ebjt\u00eb. Efekti q\u00eb do t\u00eb sjell\u00eb n\u00eb ardhurat e buxhetit t\u00eb shtetit rritja e nivelit t\u00eb akciz\u00ebs p\u00ebr k\u00ebt\u00eb kategori parashikohet t\u00eb jet\u00eb +3.8 milion\u00eb lek\u00eb. \u00cbsht\u00eb miratuar taksimi i kategoris\u00eb \u201cDuhan me ngrohje\u201d, me akciz\u00eb 6000 lek\u00eb\/kg.<\/p>\n R\u00ebra bituminoze p\u00ebrjashtohet nga akciza<\/strong> Zhavorri bituminoz, akciza 0,3 lek\u00eb<\/strong> Duhani i grir\u00eb me pull\u00eb fiskale<\/strong> Taksat vendore, sqarohen paqart\u00ebsit\u00eb<\/strong> Projektligji i propozuar rregullon edhe nenin 27 \u201cTaksa e ndikimit n\u00eb infrastruktur\u00eb\u201d, i cili aktualisht ka mjaft probleme n\u00eb interpretimin dhe zbatimin e tij. Duke u nisur nga rastet e trajtuara p\u00ebr interpretim t\u00eb kategorive t\u00eb investimeve n\u00eb infrastruktur\u00eb dhe shpesh ndarjen e gabuar t\u00eb tyre, sipas klasifikimeve.<\/p>\n Sipas ndryshimeve t\u00eb reja p\u00ebr nd\u00ebrtime q\u00eb destinohen p\u00ebr p\u00ebrdorim n\u00eb sektorin e turizmit, t\u00eb industris\u00eb, bujq\u00ebsis\u00eb; t\u00eb nd\u00ebrtimeve individuale p\u00ebr q\u00ebllime t\u00eb p\u00ebrdorimit vetjak nga individ\u00ebt, t\u00eb nd\u00ebrtuara nga vet\u00eb individi apo me sip\u00ebrmarr\u00ebs; si dhe t\u00eb nd\u00ebrtimeve p\u00ebr q\u00ebllime publike, taksa e ndikimit n\u00eb infrastruktur\u00eb \u00ebsht\u00eb 1 (nj\u00eb) deri n\u00eb 3 (tre) % e vler\u00ebs s\u00eb investimit, nd\u00ebrsa p\u00ebr Bashkin\u00eb e Tiran\u00ebs \u00ebsht\u00eb 2 (dy) deri 4 (kat\u00ebr) % e saj.<\/p>\n Nd\u00ebrsa taksa e tabel\u00ebs ka nj\u00eb klasifikim t\u00eb ri sipas q\u00ebllimit teksa aktualisht ishte koncepti i madh\u00ebsis\u00eb. Sipas propozimeve t\u00eb reja p\u00ebr q\u00ebllime fiskale, tabelat kategorizohen n\u00eb:<\/p>\n 1- Tabel\u00eb p\u00ebr q\u00ebllime identifikimi, e trup\u00ebzuar ose jo, brenda territorit ku zhvillohet veprimtaria e biznesit dhe q\u00eb nuk p\u00ebrdoret p\u00ebr t\u00eb reklamuar veprimtarit\u00eb e t\u00eb tret\u00ebve (ku sh\u00ebnohet emri dhe\/ose aktiviteti i biznesit);<\/p>\n 2- Tabel\u00eb p\u00ebr q\u00ebllime identifikimi jasht\u00eb territorit ku zhvillohet veprimtaria e biznesit n\u00eb form\u00ebn dhe p\u00ebrmasat e tabelave p\u00ebr orientim; 4-Tabel\u00eb n\u00eb funksion t\u00eb ekspozimeve t\u00eb ndryshme t\u00eb hapura, panaire, spektakle, stenda reklamuese, banderola, etj.<\/p>\n Kur n\u00eb sip\u00ebrfaqen e tabel\u00ebs identifikuese p\u00ebrfshihet edhe germa, simbole dhe figura p\u00ebr q\u00ebllime reklamimi t\u00eb nj\u00eb apo m\u00eb shum\u00eb produktesh apo sh\u00ebrbimesh q\u00eb furnizohen nga vet\u00eb nj\u00ebsia ku \u00ebsht\u00eb vendosur tabela, kjo tabel\u00eb vler\u00ebsohet si tabel\u00eb identifikuese dhe taksa llogaritet p\u00ebr k\u00ebt\u00eb kategori tabele. N\u00eb rast t\u00eb kund\u00ebrt, tabela vler\u00ebsohet si tabel\u00eb reklamimi dhe taksa llogaritet p\u00ebr tabel\u00ebn p\u00ebr q\u00ebllime reklamimi.<\/p>\n N\u00eb rast t\u00eb p\u00ebrdorimit nga taksapaguesi t\u00eb m\u00eb shum\u00eb se nj\u00eb tabele identifikuese, p\u00ebrve\u00e7 atyre orientuese, vler\u00ebsohet si tabel\u00eb identifikuese vet\u00ebm ajo tabel\u00eb q\u00eb \u00ebsht\u00eb e trup\u00ebzuar ose jo n\u00eb nj\u00ebsin\u00eb apo brenda territorit ku ushtrohet veprimtaria e taksapaguesit, ose q\u00eb ndodhet m\u00eb pran\u00eb nj\u00ebsis\u00eb, ose vet\u00ebm nj\u00eb nga tabelat, kur ka m\u00eb shum\u00eb se nj\u00eb t\u00eb till\u00eb n\u00eb nj\u00ebsin\u00eb apo territorin ku ushtrohet veprimtaria e tij. \u00c7do tabel\u00eb tjet\u00ebr e till\u00eb konsiderohet si tabel\u00eb p\u00ebr q\u00ebllime reklamimi dhe taksa llogaritet dhe paguhet p\u00ebr k\u00ebt\u00eb kategori tabele. Rritet tarifa doganore p\u00ebr frigorifer\u00ebt<\/strong> Tarifa doganore nga 2% u b\u00eb n\u00eb 10%, p\u00ebr 4 kode (8418 10 20; 8418 10 80; 8418 30 20 dhe 8418 30 80) t\u00eb Kreut 8418, t\u00eb Nomenklatur\u00ebs s\u00eb Kombinuar t\u00eb Mallrave q\u00eb p\u00ebrfaq\u00ebsojn\u00eb ftoh\u00ebsit\/ngrir\u00ebsit e kombinuar, t\u00eb p\u00ebrshtatura me dyer t\u00eb jashtme t\u00eb ve\u00e7anta, me kapacitet mbi 340 litra dhe t\u00eb tjera si dhe ftoh\u00ebs\/ngrir\u00ebsit e kombinuar, t\u00eb p\u00ebrshtatura me dyer t\u00eb jashtme t\u00eb ve\u00e7anta, me kapacitet deri 400 litra, si dhe me kapacitet mbi 400 litra por deri 800 litra. Sipas Nomenklatur\u00ebs s\u00eb Kombinuar t\u00eb Mallrave, n\u00eb Kreun 8418, n\u00eb nivel 8-shifror, p\u00ebrfshihen 20 kode tarifore nga t\u00eb cil\u00ebt 4 prej tyre kan\u00eb tarif\u00eb doganore 2%, nd\u00ebrsa kodet e tjera, kan\u00eb tarif\u00eb doganore 10%. Unifikimi i tarif\u00ebs vler\u00ebsohet se sjell nj\u00eb efekt pozitiv n\u00eb buxhet, n\u00eb mas\u00ebn 50 milion\u00eb lek\u00eb.<\/p>\n T\u00eb gjitha ndryshimet n\u00eb TVSH<\/strong> Ligji i Tatimit mbi Vler\u00ebn e Shtuar, edhe n\u00eb paket\u00ebn fiskale t\u00eb 2018-s thelloi p\u00ebrjashtimet fiskale. Hyn n\u00eb fuqi m\u00eb 1 janar 2019 aplikimi i shkall\u00ebs s\u00eb reduktuar t\u00eb TVSH n\u00eb nivelin 6%, p\u00ebr furnizimin e sh\u00ebrbimit t\u00eb reklamave nga media audiovizive. Aplikimi i nj\u00eb shkalle t\u00eb reduktuar t\u00eb TVSH n\u00eb nivelin 10%, p\u00ebr furnizimin e mjeteve t\u00eb transportit publik t\u00eb udh\u00ebtar\u00ebve me autobus me dhjet\u00eb vende ose m\u00eb shum\u00eb, vet\u00ebm me motor elektrik. Hyn n\u00eb fuqi p\u00ebrjashtimi nga TVSH-ja edhe at\u00eb t\u00eb furnizimit t\u00eb makinave bujq\u00ebsore, i cili aktualisht \u00ebsht\u00eb furnizim i p\u00ebrjashtuar vet\u00ebm n\u00eb import. P\u00ebrfshirjen n\u00eb list\u00ebn e furnizimeve t\u00eb p\u00ebrjashtuara nga TVSH-ja, edhe t\u00eb n\u00ebnkontraktor\u00ebve, t\u00eb cil\u00ebt n\u00ebnkontraktohen p\u00ebr kryerjen e nj\u00eb ose disa operacioneve p\u00ebrpunuese.<\/p>\n Hyn n\u00eb fuqi p\u00ebrjashtimi nga pagesa e TVSH-s\u00eb n\u00eb import t\u00eb l\u00ebnd\u00ebve t\u00eb para q\u00eb p\u00ebrdoren p\u00ebr prodhimin e barnave me p\u00ebrjashtim t\u00eb l\u00ebnd\u00ebve t\u00eb para me p\u00ebrdorim t\u00eb dyfisht\u00eb. P\u00ebr shkak t\u00eb shtimit t\u00eb leht\u00ebsive fiskale q\u00eb ky projektligj synon t\u00eb mund\u00ebsoj\u00eb, parashikohet t\u00eb ket\u00eb nj\u00eb efekt buxhetor n\u00eb mas\u00ebn minus 300 000 000 lek\u00eb, por nga ana tjet\u00ebr ndryshimet vler\u00ebsohet t\u00eb sjellin efekte pozitive p\u00ebr zhvillimin e sektor\u00ebve q\u00eb stimulohen dhe leht\u00ebsohen.<\/p>\n P\u00ebrfaq\u00ebsues t\u00eb disa shoqatave i sugjeruan Komisionit t\u00eb Ekonomis\u00eb aplikimin e shkall\u00ebs 0% t\u00eb TVSH-s\u00eb, jo vet\u00ebm p\u00ebr subjektet e autorizuar n\u00ebn regjimin e p\u00ebrpunimit aktiv, por edhe p\u00ebr n\u00ebnkontraktor\u00ebt e tyre, rishikimin e p\u00ebrjashtimit p\u00ebr furnizimin e librit dhe rishikimin e skem\u00ebs s\u00eb kompensimit t\u00eb prodhuesve bujq\u00ebsor\u00eb bashk\u00eb me p\u00ebrjashtimin e TVSH\u2013s\u00eb p\u00ebr t\u00eb gjitha inputet bujq\u00ebsore n\u00eb import dhe n\u00eb transaksionet e brendshme.<\/p>\n Furnizimi i inputeve bujq\u00ebsore si\u00e7 jan\u00eb plehrat kimik\u00eb, pesticidet, farat dhe fidan\u00ebt, p\u00ebrve\u00e7 hormoneve t\u00eb klasifikuar n\u00eb kodet 2937 t\u00eb NKM-s\u00eb. Lista e kategorive t\u00eb inputeve bujq\u00ebsore p\u00ebrcaktohet me Vendim t\u00eb K\u00ebshillit t\u00eb Ministrave.<\/p>\n Taksat komb\u00ebtare, ndryshon renta dhe taksa e ambalazheve N\u00eb nenet 1, 2, 3, 4 dhe 5 t\u00eb projektligjit q\u00eb ndryshojn\u00eb nenet 3, 4, 5, 8 dhe 9 t\u00eb ligjit aktual, propozohet rishikimi i dispozitave q\u00eb lidhen me taks\u00ebn e ambalazheve t\u00eb plastik\u00ebs dhe t\u00eb qelqit, duke b\u00ebr\u00eb nj\u00eb kategorizim si t\u00eb produktit, ashtu edhe t\u00eb nivelit t\u00eb taks\u00ebs, p\u00ebr t\u00eb reflektuar problematik\u00ebn e evidentuar nga strukturat e Bashkimit Europian q\u00eb lidhet me diferencimin e taks\u00ebs n\u00eb import dhe n\u00eb prodhimin vendas, si dhe p\u00ebr t\u00eb p\u00ebrmbushur k\u00ebrkesat e industris\u00eb vendase t\u00eb prodhimeve ushqimore, p\u00ebr kufizimin e konkurrenc\u00ebs s\u00eb pandershme.<\/p>\n N\u00eb vitin 2008, kur u miratua ligji nr. 9975, n\u00eb kategorin\u00eb e taksave komb\u00ebtare p\u00ebrfshihej edhe taksa p\u00ebr ambalazhet plastike t\u00eb l\u00ebngjeve. N\u00eb mesin e vitit 2010, p\u00ebr produktet plastike, aplikohej akciz\u00eb n\u00eb mas\u00ebn 100 lek\u00eb\/kg plus TVSH, m\u00eb pas me ligjin nr. 83\/2012 kjo taks\u00eb u ndryshua n\u00eb taks\u00ebn e ambalazheve t\u00eb plastik\u00ebs dhe qelqit, duke sakt\u00ebsuar p\u00ebrkufizimin e taks\u00ebs, n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb mos kishte dallime n\u00eb llojet e produkteve t\u00eb ambalazhit q\u00eb ishin subjekt i taks\u00ebs, nd\u00ebrsa niveli i saj u diferencua sipas llojit t\u00eb ambalazhit.<\/p>\n N\u00eb Paket\u00ebn Fiskale p\u00ebr vitin 2017, Komisioni p\u00ebr Ekonomin\u00eb dhe Financat, n\u00eb kuad\u00ebr t\u00eb politik\u00ebs p\u00ebr stimulimin e industris\u00eb vendase, amendoi ndryshimin e p\u00ebrcaktimeve t\u00eb b\u00ebra n\u00eb pik\u00ebn 8, t\u00eb nenit 4, t\u00eb ligjit baz\u00eb, duke propozuar q\u00eb taksa p\u00ebr ambalazhet e prodhuara nga riciklimi i mbetjeve n\u00eb vend, nga 50 lek\/kg, t\u00eb vendosej n\u00eb mas\u00ebn simbolike 1 lek\u00eb\/kg. N\u00eb janar 2019 rikategorizohen:<\/p>\n Taksa e materialeve\/artikujve plastik\u00eb dhe e ambalazheve plastik\u00eb t\u00eb importuara, e cila u vendos n\u00eb mas\u00ebn 35 lek\u00eb\/kg. Kromi, rritet renta p\u00ebr t\u00eb pap\u00ebrpunuarin<\/strong> N\u00eb pik\u00ebn 2, t\u00eb nenit 2, t\u00eb ligjit u vendos p\u00ebrjashtimi nga pagesa e taks\u00ebs s\u00eb karbonit vet\u00ebm p\u00ebr sasit\u00eb e benzin\u00ebs dhe gazolit q\u00eb eksportohen, duke unifikuar k\u00ebshtu edhe me p\u00ebrjashtimin e k\u00ebtyre produkteve nga taksa e qarkullimit t\u00eb b\u00ebr\u00eb n\u00eb vitin 2016.<\/p>\n N\u00eb nenin 5, t\u00eb ligjit falen t\u00eb gjitha detyrimet e prapambetura t\u00eb taks\u00ebs vjetore t\u00eb qarkullimit rrugor, apo t\u00eb konfiskuara me vendim t\u00eb form\u00ebs s\u00eb prer\u00eb t\u00eb gjykat\u00ebs, t\u00eb cilat i kalojn\u00eb n\u00eb administrim Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Rezervave Materiale t\u00eb Shtetit. Gjithashtu, n\u00eb po k\u00ebt\u00eb nen mjetet e konfiskuara me vendim t\u00eb form\u00ebs s\u00eb prer\u00eb t\u00eb gjykat\u00ebs, t\u00eb cilat i kalojn\u00eb n\u00eb administrim Agjencis\u00eb s\u00eb Administrimit t\u00eb Pasurive t\u00eb Sekuestruara dhe t\u00eb Konfiskuara ose Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Rezervave Materiale t\u00eb Shtetit, p\u00ebr q\u00ebllime p\u00ebrdorimi ose rishitje t\u00eb jen\u00eb t\u00eb p\u00ebrjashtuara nga pagimi i taks\u00ebs s\u00eb p\u00ebrvitshme dhe t\u00eb regjistrimit t\u00eb mjeteve luksoze. \/Monitor\/<\/p>\n <\/p>","protected":false},"excerpt":{"rendered":" Nga 1 janari 2019 marrin fuqi ligjore disa ndryshime n\u00eb legjislacionin fiskal q\u00eb prekin kryesisht kategori t\u00eb biznesit dhe punonj\u00ebsit me paga t\u00eb larta. Nga nj\u00eb janari ngarkesa fiskale p\u00ebr t\u00eb pun\u00ebsuarit me paga t\u00eb larta ulet. Fasha e pag\u00ebs q\u00eb taksohet me 23 % do t\u00eb rritet n\u00eb 150,000 lek\u00eb nga 130,000 lek\u00eb n\u00eb […]<\/p>\n","protected":false},"author":13,"featured_media":58551,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[241,231,235],"tags":[],"class_list":{"0":"post-58550","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-aktualitet","8":"category-lajme","9":"category-vendi"},"_links":{"self":[{"href":"https:\/\/zjarr.tv\/en\/wp-json\/wp\/v2\/posts\/58550","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zjarr.tv\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zjarr.tv\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zjarr.tv\/en\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/zjarr.tv\/en\/wp-json\/wp\/v2\/comments?post=58550"}],"version-history":[{"count":0,"href":"https:\/\/zjarr.tv\/en\/wp-json\/wp\/v2\/posts\/58550\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zjarr.tv\/en\/wp-json\/wp\/v2\/media\/58551"}],"wp:attachment":[{"href":"https:\/\/zjarr.tv\/en\/wp-json\/wp\/v2\/media?parent=58550"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zjarr.tv\/en\/wp-json\/wp\/v2\/categories?post=58550"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zjarr.tv\/en\/wp-json\/wp\/v2\/tags?post=58550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nNdryshimin e nivelit t\u00eb akciz\u00ebs p\u00ebr produktin e duhanit t\u00eb grir\u00eb, purot, cigarillos dhe cigaret me z\u00ebvend\u00ebsues duhani. Niveli i akciz\u00ebs u rrit p\u00ebr kategorin\u00eb T400 \u201cDuhan tjet\u00ebr i p\u00ebrpunuar dhe z\u00ebvend\u00ebsuesit e duhanit\u201d, n\u00eb mas\u00ebn 6000 lek\u00eb\/kg nga 4400 lek\u00eb\/kg q\u00eb \u00ebsht\u00eb aktualisht.<\/p>\n
\nnj\u00eb politik\u00eb t\u00eb q\u00ebndrueshme taksimi, sipas standardeve t\u00eb BE-s\u00eb. Pasi konstatohet se p\u00ebrqindja e akciz\u00ebs n\u00eb \u00e7mimin p\u00ebrfundimtar t\u00eb duhanit t\u00eb tymossh\u00ebm, t\u00eb grir\u00eb n\u00eb Shqip\u00ebri z\u00eb nj\u00eb pesh\u00eb m\u00eb t\u00eb vog\u00ebl n\u00eb krahasim me vendet e tjera t\u00eb rajonit, bazuar n\u00eb t\u00eb dh\u00ebnat e vitit 2017.
\nEfekti q\u00eb do t\u00eb sjell\u00eb n\u00eb t\u00eb ardhurat e buxhetit t\u00eb shtetit rritja e nivelit t\u00eb akciz\u00ebs p\u00ebr k\u00ebt\u00eb kategori parashikohet t\u00eb jet\u00eb me efekt pozitiv 140 milion\u00eb lek\u00eb.<\/p>\n
\nU hoq nga lista e mallrave t\u00eb akciz\u00ebs, t\u00eb produktit \u201cr\u00ebr\u00eb bituminoze\u201d aktualisht me akciz\u00eb n\u00eb mas\u00ebn 2 lek\u00eb\/kg, p\u00ebr arsyen se r\u00ebra bituminoze nuk mund t\u00eb p\u00ebrdoret si l\u00ebnd\u00eb djeg\u00ebse z\u00ebvend\u00ebsuese, pasi p\u00ebrmbajtja e bitumit \u00ebsht\u00eb 6-9% dhe ka \u00e7mim 3 her\u00eb m\u00eb t\u00eb ul\u00ebt se \u201czhavorri bituminoz\u201d dhe p\u00ebrdoret vet\u00ebm p\u00ebr shtresat asfaltike t\u00eb varfra.<\/p>\n
\nU miratua vendosja e akciz\u00ebs p\u00ebr produktin \u201czhavorr bituminoz\u201d n\u00eb nivelin 0,3 lek\u00eb p\u00ebr kilogram. Qeveria vendosi t\u00eb taksoj\u00eb me akciz\u00eb zhavorrin bituminoz n\u00eb mas\u00ebn 2 lek\u00eb\/kg, por n\u00eb miratimin final t\u00eb ligjit u vendos 0,3 lek\u00eb p\u00ebr kilogram. Kjo ulje u aplikua pasi bizneset e fush\u00ebs kishin pohuar se taksa e re ishte sa 80% e \u00e7mimit gjat\u00eb seanc\u00ebs d\u00ebgjimore n\u00eb Komisionin e Ekonomis\u00eb.<\/p>\n
\nNga 1 janari 2019, ndaj duhanit t\u00eb grir\u00eb do t\u00eb aplikohet pull\u00eb fiskale. Sipas Ministris\u00eb s\u00eb Financave, kjo b\u00ebhet me q\u00ebllim p\u00ebr t\u00eb disiplinuar qarkullimin e duhanit t\u00eb grir\u00eb. Produktet e duhanit, t\u00eb prodhuesve t\u00eb vendit ose t\u00eb importit, t\u00eb pranishme n\u00eb tregun shqiptar, tregtohen vet\u00ebm me pull\u00eb fiskale, t\u00eb ngjitur n\u00eb ambalazhin p\u00ebrdorues, n\u00ebn letr\u00ebn e tejdukshme t\u00eb paket\u00ebs.
\nT\u00eb gjitha ndryshimet n\u00eb ligjin e akciz\u00ebs synojn\u00eb t\u00eb sjellin nj\u00eb efekt pozitiv n\u00eb buxhet 144 milion\u00eb lek\u00eb.<\/p>\n
\nNdryshimet n\u00eb ligjin e taksave vendore jan\u00eb pjes\u00eb e Paket\u00ebs Fiskale 2019. Ndryshimet synojn\u00eb thjesht\u00ebzimin, pasi n\u00eb praktik\u00ebn e deritanishme konstatohen interpretime jo t\u00eb qarta e t\u00eb sakta, si dhe procedura t\u00eb gabuara t\u00eb zbatimit t\u00eb tyre nga nj\u00ebsit\u00eb e vet\u00ebqeverisjes vendore.
\nDisa nga anekset q\u00eb i bashk\u00eblidhen ligjit n\u00eb fuqi, jan\u00eb formuluar sipas organizimit t\u00eb vjet\u00ebr territorial t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, duke mos pasqyruar ndryshimet e ndarjes s\u00eb re territoriale. Nisur nga ky q\u00ebllim, anekset jan\u00eb rikonceptuar dhe formuluar n\u00eb m\u00ebnyr\u00eb m\u00eb t\u00eb thjesht\u00eb, sipas kategoris\u00eb s\u00eb bashkive t\u00eb reja.<\/p>\n
\n3- Tabel\u00eb p\u00ebr q\u00ebllime reklamimi e l\u00ebvizshme ose e pal\u00ebvizshme;<\/p>\n
\nMir\u00ebpo K\u00ebshilli Bashkiak \u00ebsht\u00eb autoriteti i cili vendos nivelin e baz\u00ebs s\u00eb taks\u00ebs p\u00ebr \u00e7do kategori t\u00eb tabelave.<\/p>\n
\n\u00cbsht\u00eb miratuar dhe hyn n\u00eb fuqi ligji \u201cP\u00ebr nj\u00eb ndryshim n\u00eb ligjin nr.9981, dat\u00eb 8.9.2008, \u201cP\u00ebr miratimin e niveleve t\u00eb tarif\u00ebs doganore\u201d, t\u00eb ndryshuar, ka si q\u00ebllim unifikimin e tarif\u00ebs doganore, p\u00ebr t\u00eb gjitha n\u00ebn kodet n\u00eb nivel tet\u00ebshifror t\u00eb Kreut 8418 t\u00eb Nomenklatur\u00ebs s\u00eb Kombinuar t\u00eb Mallrave, q\u00eb i p\u00ebrkasin artikullit \u201cnj\u00ebsi frigoriferike\u201d me synim krijimin e nj\u00eb konkurrence t\u00eb drejt\u00eb p\u00ebr t\u00eb gjith\u00eb importuesit q\u00eb trajtojn\u00eb k\u00ebta artikuj.<\/p>\n
\nNga 1 janari 2019, norma e kompensimit p\u00ebr prodhuesit bujq\u00ebsor\u00eb nga 20% q\u00eb \u00ebsht\u00eb aktualisht b\u00ebhet 6%. Shkak p\u00ebr uljen e nivelit t\u00eb kompensimit u b\u00eb d\u00ebshtimi i skem\u00ebs s\u00eb re t\u00eb rimbursimit t\u00eb TVSH q\u00eb qeveria nisi t\u00eb aplikoj\u00eb pas vitit 2014. Kryetari i Shoqat\u00ebs s\u00eb Eksportuesve, Alban Zusi, e kund\u00ebrshtoi k\u00ebt\u00eb mas\u00eb ligjore, duke rekomanduar se Parlamenti mund t\u00eb korrigjonte skem\u00ebn e rimbursimit t\u00eb TVSH-s\u00eb n\u00eb vend q\u00eb t\u00eb reduktonte p\u00ebrfitimet e kompensimit t\u00eb fermer\u00ebve.<\/p>\n
\nM\u00eb 1 janar 2019 hyjn\u00eb n\u00eb fuqi ndryshimet e legjislacionit t\u00eb taksave komb\u00ebtare, sipas dispozitave t\u00eb m\u00ebposhtme:<\/p>\n
\nTaksa e l\u00ebnd\u00ebve t\u00eb para n\u00eb form\u00eb primare t\u00eb importuar dhe q\u00eb p\u00ebrdoret p\u00ebr prodhimin n\u00eb vend t\u00eb produkteve t\u00eb plastik\u00ebs, u caktua 25 lek\u00eb\/kg.
\nTaksa e ambalazheve prej qelqi p\u00ebr ambalazhet e importuara dhe t\u00eb prodhuara n\u00eb vend u caktua 5 lek\u00eb\/kg. Kjo taks\u00eb do t\u00eb zbatohet edhe n\u00eb rastet kur materiali i qelqit z\u00eb t\u00eb pakt\u00ebn 80% t\u00eb mas\u00ebs s\u00eb p\u00ebrgjithshme t\u00eb ambalazhit q\u00eb ambalazhon produkte t\u00eb tjera.<\/p>\n
\nN\u00eb nenet 2 dhe 6 t\u00eb ligjit u aplikua rritja e p\u00ebrqindjes e rent\u00ebs minerare nga 6% n\u00eb 9%, p\u00ebr \u201cMineralet e kromit p\u00ebr eksport\u201d pjes\u00eb e grupit t\u00eb par\u00eb (I) \u201cMineralet metalike\u201d, t\u00eb shtojc\u00ebs nr.2, t\u00eb ligjit si dhe rishikimi i p\u00ebrqindjes s\u00eb rent\u00ebs minerare p\u00ebr p\u00ebrmbajtjen e mineralit metalor n\u00eb n\u00ebnproduktin minerar, si dhe n\u00eb rastin e shitjes s\u00eb mineraleve metalike p\u00ebr p\u00ebrpunim brenda vendit, duke ulur mas\u00ebn nga 1\/2 n\u00eb 1\/3 e norm\u00ebs s\u00eb rent\u00ebs, duke u mb\u00ebshtetur n\u00eb nevoj\u00ebn e nd\u00ebrmarrjes s\u00eb politikave q\u00eb stimulojn\u00eb p\u00ebrpunimin e mineralit n\u00eb vend dhe rritjen e vler\u00ebs s\u00eb tij p\u00ebr eksport, si dhe dekurajimin e eksportit t\u00eb mineralit krom t\u00eb pap\u00ebrpunuar;<\/p>\n