L\u00ebshimi apo pranimi i faturave false, si ato p\u00ebr t\u00eb cilat akuzohen kompanit\u00eb e lidhura me koncesionet e incenerator\u00ebve, \u00ebsht\u00eb nj\u00eb skem\u00eb jasht\u00ebzakonisht shum\u00eb e thjesht\u00eb. Autoritetet tatimore e kan\u00eb gjithashtu po aq t\u00eb thjesht\u00eb identifikimin e tyre, e megjithat\u00eb, mashtrimet e k\u00ebsaj natyre vijojn\u00eb prej vitesh.<\/p>\n
Supozo se je nj\u00eb mashtrues q\u00eb d\u00ebshiron t\u00eb fitosh para shpejt dhe leht\u00eb. Hapi i par\u00eb q\u00eb duhet t\u00eb b\u00ebsh \u00ebsht\u00eb q\u00eb t\u00eb regjistrosh nj\u00eb kompani n\u00eb Qendr\u00ebn Komb\u00ebtare t\u00eb Biznesit. Rekomandohet q\u00eb kompania t\u00eb jet\u00eb n\u00eb form\u00ebn Sh.p.k., dhe q\u00eb ajo t\u00eb ket\u00eb nj\u00eb adres\u00eb jo t\u00eb sakt\u00eb dhe diku larg n\u00eb ndonj\u00eb zon\u00eb rurale. T\u00eb duhet t\u00eb regjistrohesh si biznes me TVSH. Kjo \u00ebsht\u00eb e domosdoshme. Le ta quajm\u00eb k\u00ebt\u00eb biznes \u201cY. \u2013 Z. \u2013 Zh 07\u201d. Kostoja e regjistrimit t\u00eb nj\u00eb biznesi \u00ebsht\u00eb zero lek\u00eb, por para se t\u00eb mund t\u00eb fillosh t\u00eb fitosh para, t\u00eb duhet q\u00eb s\u00eb paku t\u00eb regjistrosh nj\u00eb t\u00eb pun\u00ebsuar, t\u00eb fillosh t\u00eb paguash sigurime shoq\u00ebrore e sh\u00ebndet\u00ebsore, t\u00eb pajisesh me nj\u00eb certifikat\u00eb fiskale dhe t\u00eb blesh nj\u00eb program p\u00ebr l\u00ebshimin e faturave elektronike. K\u00ebto t\u00eb gjitha nuk kushtojn\u00eb shum\u00eb para. Mjaftojn\u00eb nja 500 euro dhe je n\u00eb loj\u00eb.<\/p>\n
Por \u00e7far\u00eb mund t\u00eb shes\u00ebsh n\u00eb rast se nuk ke mall, nuk ke kapital dhe nuk ofron dot ndonj\u00eb sh\u00ebrbim n\u00eb treg?<\/p>\n
P\u00ebrgjat\u00eb viteve, disa njer\u00ebz n\u00ebp\u00ebr Shqip\u00ebri dhe n\u00eb shum\u00eb vende t\u00eb tjera t\u00eb bot\u00ebs ia kan\u00eb dal\u00eb t\u00eb b\u00ebjn\u00eb para duke shitur fatura fiskale joreale. Kjo ndodh p\u00ebr shkak se \u00e7do biznes i regjistruar si subjekt i Tatimit mbi Vler\u00ebn e Shtuar \u00ebsht\u00eb automatikisht agjent tatimor p\u00ebr llogari t\u00eb shtetit. Me pak fjal\u00eb, TVSH-ja, e cila n\u00eb Shqip\u00ebri \u00ebsht\u00eb p\u00ebr shumic\u00ebn e mallrave dhe sh\u00ebrbimeve n\u00eb mas\u00ebn 20% t\u00eb vler\u00ebs, paguhet nga konsumatori fundor, nd\u00ebrsa biznesi shit\u00ebs ia mban k\u00ebt\u00eb shum\u00eb konsumatorit me q\u00ebllim q\u00eb t\u2019ia derdh\u00eb buxhetit t\u00eb shtetit nj\u00eb her\u00eb n\u00eb muaj.<\/p>\n
Pra, n\u00ebse nj\u00eb konsumator final blen nj\u00eb hamburger me vler\u00eb 100 lek\u00eb, shit\u00ebsi i faturon atij 120 lek\u00eb, nga t\u00eb cilat, 20 lek\u00eb jan\u00eb TVSH p\u00ebr shtetin, nd\u00ebrsa 100 lek\u00eb \u00ebsht\u00eb vlera e hamburgerit. Por prodhuesi i hamburgerit nuk derdh 20 lek\u00eb n\u00eb shtet, pasi gjat\u00eb procesit t\u00eb pun\u00ebs, ai ka bler\u00eb mallra dhe sh\u00ebrbime n\u00eb funksion t\u00eb prodhimit t\u00eb hamburgerit, t\u00eb cilat i ka bler\u00eb me TVSH. P\u00ebr rrjedhoj\u00eb, n\u00ebse prodhuesi ka bler\u00eb 20 lek\u00eb mish, 10 lek\u00eb panine dhe 30 lek\u00eb gj\u00ebra t\u00eb tjera, gjithsej 60 lek\u00eb, ai ka paguar p\u00ebr k\u00ebto blerje 10 lek\u00eb TVSH. P\u00ebr rrjedhoj\u00eb, detyrimi neto i prodhuesit t\u00eb hamburgerit \u00ebsht\u00eb diferenca mes k\u00ebtyre t\u00eb dyjave, 20 lek\u00eb TVSH q\u00eb i ka marr\u00eb bler\u00ebsit dhe 10 lek\u00eb TVSH q\u00eb ua ka paguar furnitor\u00ebve.<\/p>\n
Por n\u00ebse prodhuesi i hamburgerit d\u00ebshiron t\u00eb mos paguaj\u00eb 10 lek\u00eb TVSH, por t\u00eb paguaj\u00eb m\u00eb pak, atij i duhet t\u00eb gjej\u00eb fatura furnizimi me TVSH dhe k\u00ebtu hyn n\u00eb loj\u00eb kompania \u201cY. \u2013 Z. \u2013 Zh 07\u201d.<\/p>\n
\u201cY. \u2013 Z. \u2013 Zh 07\u201d nuk ka mall p\u00ebr t\u00eb shitur dhe rrjedhimisht, ajo mund t\u00eb ofroj\u00eb nj\u00eb fatur\u00eb thjesht false. Por fatura q\u00eb ajo l\u00ebshon shoq\u00ebrohet me TVSH. Pronari i dyqanit t\u00eb hamburgerit mundet q\u00eb t\u00eb bjer\u00eb n\u00eb bashk\u00ebpunim me pronarin e k\u00ebsaj kompanie p\u00ebr t\u00eb l\u00ebshuar nj\u00eb fatur\u00eb false me vler\u00eb 60 lek\u00eb dhe me TVSH me vler\u00eb 10 lek\u00eb. N\u00eb k\u00ebt\u00eb rast, \u201cY. \u2013 Z. \u2013 Zh 07\u201d merr p\u00ebrsip\u00ebr t\u00eb derdh\u00eb n\u00eb buxhetin e shtetit 10 lek\u00eb TVSH. Por n\u00eb vend q\u00eb ta derdh\u00eb, ajo \u00e7an ferr\u00ebn. Pronari i kompanis\u00eb s\u00eb hamburgerit nuk paguan me t\u00eb v\u00ebrtet\u00eb 60 lek\u00eb p\u00ebr fatur\u00ebn e marr\u00eb, por ai mund t\u00eb bjer\u00eb dakord q\u00eb t\u2019i paguaj\u00eb pronarit t\u00eb kompanis\u00eb \u201cY. \u2013 Z. \u2013 Zh 07\u201d nj\u00eb ryshfet prej, fjala vjen, 1 lek, nd\u00ebrsa i kursen vetes 10 lek\u00eb detyrim TVSH-je.<\/p>\n
Ligj\u00ebrisht mund t\u00eb ndodhin vet\u00ebm dy gj\u00ebra pas k\u00ebsaj: e para, tatimet e identifikojn\u00eb pronarin dhe administratorin e \u201cY. \u2013 Z. \u2013 Zh 07\u201d si mashtrues dhe e referojn\u00eb p\u00ebr ndjekje penale. Ai mund t\u00eb d\u00ebnohet me shtat\u00eb vjet burg. Por tatimet mundet gjithashtu ta shohin k\u00ebt\u00eb thjesht si nj\u00eb biznes t\u00eb falimentuar. Bizneset falimentojn\u00eb gjat\u00eb t\u00eb gjith\u00eb koh\u00ebs dhe n\u00ebse nj\u00eb biznes krijon borxh tatimor para se t\u00eb falimentoj\u00eb, k\u00ebtu nuk ka vep\u00ebr penale t\u00eb kryer. Q\u00eb t\u00eb ket\u00eb vep\u00ebr penale, duhet t\u00eb v\u00ebrtetohet se fatura \u00ebsht\u00eb e pav\u00ebrtet\u00eb, e pashoq\u00ebruar me nj\u00eb mall apo nj\u00eb sh\u00ebrbim konkret. Por ajo q\u00eb ka m\u00eb shum\u00eb r\u00ebnd\u00ebsi n\u00eb k\u00ebt\u00eb mes \u00ebsht\u00eb q\u00eb biznesi q\u00eb ka pranuar fatur\u00ebn fiktive, ai teorikisht nuk ka kurrfar\u00eb p\u00ebrgjegj\u00ebsie, as ligjore dhe as penale. N\u00ebse hetojn\u00eb, prokuror\u00ebt do t\u00eb duhet t\u00eb v\u00ebrtetojn\u00eb se biznesi q\u00eb ka pranuar fatur\u00ebn ka qen\u00eb me vet\u00ebdije i p\u00ebrfshir\u00eb n\u00eb mashtrim.<\/p>\n
Problemi \u00ebsht\u00eb q\u00eb skema t\u00eb tilla nuk ngrihen p\u00ebr t\u00eb fshehur TVSH-n\u00eb e nj\u00eb hamburgeri dhe nuk b\u00ebhen p\u00ebr t\u00eb kursyer 10 lek\u00eb TVSH. Ato b\u00ebhen p\u00ebr miliona euro. Imagjino: Nj\u00eb biznes ka ark\u00ebtuar 1.2 milion\u00eb euro shitje dhe duhet t\u00eb derdh\u00eb n\u00eb buxhetin e shtetit 200 mij\u00eb euro TVSH, por vendos q\u00eb t\u00eb gjej\u00eb nj\u00eb kompani mashtruese q\u00eb t\u2019i l\u00ebshoj\u00eb nj\u00eb fatur\u00eb p\u00ebr nj\u00eb mall a sh\u00ebrbim jo realisht t\u00eb dh\u00ebn\u00eb me vler\u00eb 1.2 milion\u00eb euro. Detyrimi i k\u00ebtij biznesi p\u00ebr TVSH-n\u00eb zbret nga 200 mij\u00eb euro n\u00eb zero, nd\u00ebrsa biznesi fals krijon 200 mij\u00eb euro borxh ndaj tatimeve, nd\u00ebrsa merr nj\u00eb pages\u00eb t\u00eb majme p\u00ebr sh\u00ebrbimin e dh\u00ebn\u00eb.<\/p>\n
Aktualisht ka shum\u00eb raste t\u00eb zbuluara p\u00ebrgjat\u00eb dekad\u00ebs s\u00eb fundit, ku n\u00eb burg kan\u00eb p\u00ebrfunduar l\u00ebshuesit e faturave fiktive, nd\u00ebrsa p\u00ebrfituesit e k\u00ebtyre faturave kan\u00eb dal\u00eb t\u00eb pafajsh\u00ebm. Kjo \u00ebsht\u00eb e kuptueshme n\u00eb kushtet e Shqip\u00ebris\u00eb, n\u00ebse marrim parasysh se kompanit\u00eb q\u00eb pranojn\u00eb fatura t\u00eb tilla nuk jan\u00eb dosido. N\u00eb fakt, nj\u00eb raport i koh\u00ebve t\u00eb fundit nga Fondi Monetar Nd\u00ebrkomb\u00ebtar, i cili analizon situat\u00ebn e administrimit tatimor n\u00eb Shqip\u00ebri, v\u00ebren se \u00ebsht\u00eb sektori i nd\u00ebrtimit ai q\u00eb pranon m\u00eb shum\u00eb fatura t\u00eb tilla t\u00eb pav\u00ebrteta, pasuar nga sektori i kromit. Me pak fjal\u00eb, e ashtuquajtura \u201coligarki\u201d duket se \u00ebsht\u00eb p\u00ebrfshir\u00eb, mes shum\u00eb paudh\u00ebsive t\u00eb tjera, edhe te mashtrimi me Tatimin mbi Vler\u00ebn e Shtuar.<\/p>\n
Zgjidhja, sipas FMN-s\u00eb, \u00ebsht\u00eb q\u00eb s\u00eb paku p\u00ebr ata sektor\u00eb ku rreziku i mashtrimit \u00ebsht\u00eb i madh, si nd\u00ebrtimi dhe kromi, t\u00eb zbatohet koncepti i \u201cbashk\u00ebp\u00ebrgjegj\u00ebsis\u00eb\u201d, pra q\u00eb tatimor\u00ebt t\u2019ia k\u00ebrkojn\u00eb TVSH-n\u00eb e humbur jo vet\u00ebm kompanive fantazma q\u00eb krijohen p\u00ebr q\u00ebllime mashtrimi me TVSH-n\u00eb dhe zhduken, por edhe kompanive q\u00eb pranojn\u00eb fatura t\u00eb tilla q\u00eb jan\u00eb haptazi fiktive.<\/p>\n
K\u00ebshilla e FMN-s\u00eb p\u00ebr k\u00ebt\u00eb q\u00ebllim ishte pjes\u00eb e nj\u00eb pakete rekomandimesh p\u00ebr ndryshime fiskale. Nga k\u00ebto rekomandime, qeveria duket se ka pranuar vet\u00ebm nj\u00eb, taksimin e nj\u00eb numri t\u00eb vog\u00ebl shqiptar\u00ebsh t\u00eb njohur si klasa e profesionist\u00ebve, t\u00eb cil\u00ebt p\u00ebrfitojn\u00eb aktualisht duke u regjistruar si person fizik. Sa i p\u00ebrket rekomandimeve p\u00ebr t\u00eb luftuar mashtrimet me TVSH-n\u00eb n\u00eb sektorin e nd\u00ebrtimit dhe at\u00eb t\u00eb kromit, qeveria, n\u00eb m\u00ebnyr\u00eb shum\u00eb dometh\u00ebn\u00ebse, nuk \u00ebsht\u00eb shprehur ende.<\/p>\n","protected":false},"excerpt":{"rendered":"
L\u00ebshimi apo pranimi i faturave false, si ato p\u00ebr t\u00eb cilat akuzohen kompanit\u00eb e lidhura me koncesionet e incenerator\u00ebve, \u00ebsht\u00eb nj\u00eb skem\u00eb jasht\u00ebzakonisht shum\u00eb e thjesht\u00eb. Autoritetet tatimore e kan\u00eb gjithashtu po aq t\u00eb thjesht\u00eb identifikimin e tyre, e megjithat\u00eb, mashtrimet e k\u00ebsaj natyre vijojn\u00eb prej vitesh. Supozo se je nj\u00eb mashtrues q\u00eb d\u00ebshiron t\u00eb […]<\/p>\n","protected":false},"author":2020,"featured_media":271231,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[241,5380,231],"tags":[],"class_list":{"0":"post-271220","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-aktualitet","8":"category-kryesore","9":"category-lajme"},"_links":{"self":[{"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/posts\/271220","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/users\/2020"}],"replies":[{"embeddable":true,"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/comments?post=271220"}],"version-history":[{"count":0,"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/posts\/271220\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/media\/271231"}],"wp:attachment":[{"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/media?parent=271220"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/categories?post=271220"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/tags?post=271220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}