{"id":299918,"date":"2022-11-17T16:16:18","date_gmt":"2022-11-17T15:16:18","guid":{"rendered":"https:\/\/zjarr.tv\/?p=299918"},"modified":"2022-11-17T16:16:18","modified_gmt":"2022-11-17T15:16:18","slug":"tatim-deri-ne-23-per-qind-per-profesionet-e-lira-e-te-vetepunesuarit-zbardhet-udhezimi-i-ministrise-se-financave-preken-14-mije-persona","status":"publish","type":"post","link":"https:\/\/zjarr.tv\/sq\/tatim-deri-ne-23-per-qind-per-profesionet-e-lira-e-te-vetepunesuarit-zbardhet-udhezimi-i-ministrise-se-financave-preken-14-mije-persona\/","title":{"rendered":"Tatim deri n\u00eb 23% p\u00ebr qind p\u00ebr profesionet e lira e t\u00eb vet\u00ebpun\u00ebsuarit. Zbardhet udh\u00ebzimi i Ministris\u00eb s\u00eb Financave, preken 14 mij\u00eb persona"},"content":{"rendered":"<p><strong><span data-preserver-spaces=\"true\">Zbardhet udh\u00ebzimi i Ministris\u00eb s\u00eb Financave p\u00ebr v\u00ebnien n\u00eb zbatim t\u00eb ligjit \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d.<\/span><\/strong><\/p>\n<p><span data-preserver-spaces=\"true\">Jan\u00eb m\u00eb shum\u00eb se 14 mij\u00eb profesione t\u00eb regjistruara me statusin e personit fizik q\u00eb prej 1 janarit t\u00eb vitit q\u00eb vjen do t\u00eb p\u00ebrballen me nj\u00eb norm\u00eb taksimi q\u00eb varion nga 13 deri n\u00eb 23 p\u00ebr qind, duke sjell\u00eb n\u00eb ark\u00ebn e shtetit jo pak, por 2 miliard\u00eb leke ose rreth 20 milion\u00eb dollar\u00eb n\u00eb harkun e nj\u00eb viti. Nd\u00ebrkoh\u00eb q\u00eb p\u00ebr bizneset e vogla q\u00eb ushtrojn\u00eb veprimtari n\u00eb fush\u00ebn e tregtis\u00eb, prodhimit, transportit, artizanatit etj., t\u00eb organizuara si persona fizik\u00eb tregtar\u00eb, por edhe SH.P.K., dhe q\u00eb realizojn\u00eb xhiro deri n\u00eb 14 milion\u00eb lek\u00eb, tatimi do t\u00eb vijoj\u00eb t\u00eb jet\u00eb 0% deri n\u00eb fund t\u00eb vitit 2022.<\/span><\/p>\n<p><strong><span data-preserver-spaces=\"true\">TATIMI<\/span><\/strong><\/p>\n<p><span data-preserver-spaces=\"true\">Udh\u00ebzimi p\u00ebrcakton se \u201cP\u00ebr tri kategorit\u00eb e t\u00eb ardhurave personale, t\u00eb cilat p\u00ebrb\u00ebjn\u00eb baz\u00ebn e tatueshme, tarifat tatimore aplikohen n\u00eb m\u00ebnyr\u00eb individuale p\u00ebr \u00e7do kategori, sipas p\u00ebrcaktimeve n\u00eb ligj: a. t\u00eb ardhurat nga pun\u00ebsimi tatohen sipas normave progresive 13% dhe 23%; t\u00eb ardhurat neto nga biznesi tatohen sipas normave progresive15 dhe 23%; dhe t\u00eb ardhurat nga investimi tatohen sipas normave respektive 8 % divident\u00ebt dhe ndarjet e fitimit dhe 15 % t\u00eb ardhurat e tjera nga investim\u201d. N\u00eb tabel\u00eb jan\u00eb dh\u00ebn\u00eb edhe shembujt konkret p\u00ebr secil\u00ebn skem\u00eb tatimi.<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">Tatimpaguesi i t\u00eb ardhurave personale me t\u00eb ardhura nga pun\u00ebsimi dhe nga biznesi, mund t\u00eb zbres\u00eb nga baza tatimore respektive p\u00ebr periudh\u00ebn tatimore: nj\u00eb shum\u00eb prej 600.000 lek\u00eb n\u00ebse t\u00eb ardhurat vjetore jan\u00eb deri 600.000 lek\u00eb; nj\u00eb shum\u00eb prej 420.000 lek\u00eb n\u00ebse t\u00eb ardhurat vjetore jan\u00eb mbi 600.000 lek\u00eb deri n\u00eb 720.000 lek\u00eb; nj\u00eb shum\u00eb prej 360.000 lek\u00eb n\u00ebse t\u00eb ardhurat vjetore jan\u00eb mbi 720.000 lek\u00eb; nj\u00eb shum\u00eb kompensimi p\u00ebr \u00e7do f\u00ebmij\u00eb n\u00eb ngarkim t\u00eb tij m\u00eb pak se 18 vje\u00e7 dhe q\u00eb jeton s\u00eb bashku me tatimpaguesin n\u00eb nj\u00eb familje t\u00eb p\u00ebrbashk\u00ebt prej 48,000 lek\u00eb.<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">Th\u00ebn\u00eb k\u00ebshtu, p\u00ebr t\u00eb ardhurat nga pun\u00ebsimi, normat tatimore q\u00eb zbatohen jan\u00eb 13% dhe 23%. Reduktimi i ngarkes\u00ebs tatimore p\u00ebr t\u00eb pun\u00ebsuarit me t\u00eb ardhura t\u00eb ul\u00ebta, nuk b\u00ebhet n\u00ebp\u00ebrmjet aplikimit t\u00eb tarif\u00ebs 0% p\u00ebr nj\u00eb segment t\u00eb caktuar page, por duke reduktuar baz\u00ebn e tatimit(pag\u00ebn bruto) me nj\u00eb shum\u00eb t\u00eb caktuar t\u00eb parashikuar n\u00eb nenin 22 t\u00eb ligjit. Nd\u00ebrkoh\u00eb, p\u00ebr t\u00eb ardhurat nga biznesi, p\u00ebr t\u00eb cilat baza e tatimit \u00ebsht\u00eb e ardhura neto pra diferenca e t\u00eb ardhurave minus shpenzimet e zbritshme, zbatohen normat: 15% p\u00ebr fitimet neto deri n\u00eb 14 milion\u00eb lek\u00eb n\u00eb nj\u00eb vit tatimor dhe 23% p\u00ebr \u00e7do Lek fitim neto mbi fitimin neto 14 milion\u00eb lek\u00eb n\u00eb vit.<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">N\u00ebse nj\u00eb person fizik tregtar apo i vet\u00ebpun\u00ebsuar, pasi nga e ardhura bruto ka zbritur \u00e7do shpenzim t\u00eb zbritsh\u00ebm dhe \u00e7do zbritje t\u00eb lejuar deklaron fitim neto 12 milion\u00eb lek\u00eb, tatimi q\u00eb do paguaj\u00eb do jet\u00eb 12 milion\u00eb x 15% = 1.8 milion\u00eb Lek. N\u00ebse nj\u00eb person fizik tregtar apo i vet\u00ebpun\u00ebsuar, pasi nga e ardhura bruto ka zbritur \u00e7do shpenzim t\u00eb zbritsh\u00ebm dhe \u00e7do zbritje t\u00eb lejuar deklaron fitim neto 20 milion\u00eb lek\u00eb, tatimi q\u00eb do paguaj\u00eb do jet\u00eb: 14 milion\u00eb x 15 % + 6 milion\u00eb x 23% = 2.100.000 + 1.380.000 = 3.480.000 lek\u00eb. T\u00eb ardhurat nga investimi tatohen p\u00ebrkat\u00ebsisht 8% t\u00eb ardhurat nga divident\u00ebt\/ ndarjet e fitimit dhe 15% \u00e7do z\u00eb tjet\u00ebr i t\u00eb ardhurave nga investimi. P\u00ebrve\u00e7se kur parashikohet ndryshe n\u00eb ligj, asnj\u00eb kosto nuk zbritet kundrejt t\u00eb ardhurave nga investimi.<\/span><\/p>\n<p><strong><span data-preserver-spaces=\"true\">PJES\u00cb NGA UDH\u00cbZIMI I MINISTRIS\u00cb S\u00cb FINANCAVE P\u00cbR \u201cTATIMIN MBI T\u00cb ARDHURAT\u201d<\/span><\/strong><\/p>\n<p><span data-preserver-spaces=\"true\">P\u00ebr tri kategorit\u00eb e t\u00eb ardhurave personale, t\u00eb cilat p\u00ebrb\u00ebjn\u00eb baz\u00ebn e tatueshme, tarifat tatimore aplikohen n\u00eb m\u00ebnyr\u00eb individuale p\u00ebr \u00e7do kategori, sipas p\u00ebrcaktimeve n\u00eb ligj:<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\u201d t\u00eb ardhurat nga pun\u00ebsimi tatohen sipas normave progresive 13% dhe 23%;<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\u201d t\u00eb ardhurat neto nga biznesi tatohen sipas normave progresive 15% dhe 23%;<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\u201d t\u00eb ardhurat nga investimi tatohen sipas normave respektive 8% divident\u00ebt dhe ndarjet e fitimit dhe 15% t\u00eb ardhurat e tjera nga investimi.<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">Zbritjet nga baza tatimore Tatimpaguesi i t\u00eb ardhurave personale me t\u00eb ardhura nga pun\u00ebsimi dhe nga biznesi, mund t\u00eb zbres\u00eb nga baza tatimore respektive p\u00ebr periudh\u00ebn tatimore:<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\u201d nj\u00eb shum\u00eb prej 600.000 lek\u00eb, n\u00ebse t\u00eb ardhurat vjetore jan\u00eb deri 600.000 lek\u00eb;<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\u201d nj\u00eb shum\u00eb prej 420.000 lek\u00eb, n\u00ebse t\u00eb ardhurat vjetore jan\u00eb mbi 600.000 lek\u00eb deri n\u00eb 720.000 lek\u00eb;<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\u201d nj\u00eb shum\u00eb prej 360.000 lek\u00eb, n\u00ebse t\u00eb ardhurat vjetore jan\u00eb mbi 720.000 lek\u00eb;<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\u201d nj\u00eb shum\u00eb kompensimi p\u00ebr \u00e7do f\u00ebmij\u00eb n\u00eb ngarkim t\u00eb tij m\u00eb pak se 18 vje\u00e7 dhe q\u00eb jeton s\u00eb bashku me tatimpaguesin n\u00eb nj\u00eb familje t\u00eb p\u00ebrbashk\u00ebt prej 48,000 lek\u00eb.<\/span><\/p>\n<p><strong><span data-preserver-spaces=\"true\">Shembuj t\u00eb llogaritjes s\u00eb tatimit:<\/span><\/strong><\/p>\n<p><span data-preserver-spaces=\"true\">Ana punon n\u00eb nj\u00eb zyr\u00eb programimi dhe paga e saj bruto \u00ebsht\u00eb 230,000 lek\u00eb\/muaj ose 2,760,000 lek\u00eb\/vit. Bashk\u00ebshorti i An\u00ebs ka nj\u00eb biznes p\u00ebr tregtimin e pajisjeve hidro-sanitare dhe ka t\u00eb ardhura neto 3,250,000 lek\u00eb\/vit. Nd\u00ebrkoh\u00eb, Ana ka nj\u00eb depozit\u00eb me afat nga e cila merr nj\u00eb norm\u00eb interesi 20,000 lek\u00eb\/vit, nd\u00ebrkoh\u00eb Beni ka disa aksione n\u00eb kompanin\u00eb \u201cXX\u201d, e cila p\u00ebr k\u00ebt\u00eb vit ka paguar dividend\u00eb n\u00eb vler\u00ebn 25,000 lek\u00eb\/vit. Ana dhe Beni kan\u00eb dhe tre f\u00ebmij\u00eb p\u00ebrkat\u00ebsisht 13, 15 dhe 18 vje\u00e7.<\/span><\/p>\n<p><strong><span data-preserver-spaces=\"true\">Llogaritja e tatimit mbi t\u00eb ardhurat nga pun\u00ebsimi:<\/span><\/strong><\/p>\n<p><span data-preserver-spaces=\"true\">a. Ana ka t\u00eb ardhura vjetore nga pun\u00ebsimi n\u00eb shum\u00ebn 2,760,000 lek\u00eb, pra t\u00eb ardhurat e saj e kalojn\u00eb shum\u00ebn prej 600,000 lek\u00eb dhe zbritja nga baza tatimore q\u00eb Ana p\u00ebrfiton, referuar paragrafit 1 t\u00eb nenit 22 t\u00eb ligjit \u00ebsht\u00eb 360,000 lek\u00eb. Gjithashtu, Ana ka dy f\u00ebmij\u00eb n\u00ebn mosh\u00ebn 18 vje\u00e7 p\u00ebr t\u00eb cil\u00ebt p\u00ebr t\u00eb cil\u00ebt p\u00ebrfitohet nj\u00eb kompensim nga baza tatimore prej 48,000 lek\u00eb p\u00ebr f\u00ebmij\u00eb, pra 96,000 lek\u00eb n\u00eb total megjithat\u00eb, duke qen\u00eb e Beni ka t\u00eb ardhura m\u00eb t\u00eb larta, do t\u00eb jet\u00eb Beni ai q\u00eb do ta k\u00ebrkoj\u00eb k\u00ebt\u00eb kompensim nga baza tatimore, si dhe zbritjet e parashikuara n\u00eb paragrafin 2 t\u00eb nenit 22. Tatimi mbi t\u00eb ardhurat nga pun\u00ebsimi q\u00eb Ana do t\u00eb paguaj\u00eb do t\u00eb jet\u00eb: T\u00eb ardhurat vjetore nga pun\u00ebsimi prej 2,760,000 lek\u00eb\/vit zvog\u00eblohen me zbritjet e parashikuara sipas k\u00ebtij ligji. 2,760,000 lek\u00eb\/vit \u2013 360,000 lek\u00eb\/vit = 2,400,000 lek\u00eb\/vit E ardhura vjetore, pasi aplikohen zbritjet dhe kompensimet tatohet: 2,040,000 lek\u00eb\/vit * 13% + (2,400,000 lek\u00eb\/vit \u2013 2,040,000 lek\u00eb\/vit) * 23% = 265,200 lek\u00eb\/vit + 82,800 lek\u00eb\/vit = 358,000 lek\u00eb n\u00eb\/vit tatimi q\u00eb Ana paguan p\u00ebr t\u00eb ardhurat nga pun\u00ebsimi.<\/span><\/p>\n<p><strong><span data-preserver-spaces=\"true\">Llogaritja e tatimit mbi t\u00eb ardhurat nga biznesi:<\/span><\/strong><\/p>\n<p><span data-preserver-spaces=\"true\">Beni ka t\u00eb ardhura neto vjetore si i vet\u00ebpun\u00ebsuar n\u00eb shum\u00ebn 3,250,000 lek\u00eb. Referuar paragrafit 1 t\u00eb nenit 22, t\u00eb ardhurat e Benit jan\u00eb mbi 600,000 lek\u00eb\/vit, prandaj zbritja nga baza tatimore q\u00eb Beni p\u00ebrfiton \u00ebsht\u00eb 360,000 lek\u00eb. Beni si tatimpaguesi me t\u00eb ardhurat m\u00eb t\u00eb larta n\u00eb familje do t\u00eb p\u00ebrfitoj\u00eb nj\u00eb kompensim nga baza tatimore prej 48,000 lek\u00eb p\u00ebr \u00e7do f\u00ebmij\u00eb n\u00eb mosh\u00ebn n\u00ebn 18 vje\u00e7, pra 96,000 lek\u00eb n\u00eb total p\u00ebr dy f\u00ebmij\u00ebt q\u00eb jan\u00eb m\u00eb pak se 18 vje\u00e7. Nd\u00ebrkoh\u00eb, Beni nuk i p\u00ebrfiton zbritjet nga baza tatimore t\u00eb parashikuara n\u00eb paragrafin 2 t\u00eb nenit 22, duke qen\u00eb se t\u00eb ardhurat vjetore jan\u00eb m\u00eb t\u00eb larta se 2,000,000 lek\u00eb. T\u00eb ardhurat neto vjetore nga biznesi zvog\u00eblohen nga zbritjet tatimore dhe kompensimet e parashikuara sipas k\u00ebtij ligji. 3,250,000 lek\u00eb\/vit \u2013 (360,000 lek\u00eb\/vit + 96,000 lek\u00eb\/vit) = 2,890,000 lek\u00eb\/vit E ardhura vjetore, pasi aplikohen zbritjet dhe kompensimet tatohet: 2,794,000 lek\u00eb\/vit * 13% =363,220 lek\u00eb\/vit tatimi q\u00eb Beni paguan p\u00ebr t\u00eb ardhurat nga biznesi.<\/span><\/p>\n<p><strong><span data-preserver-spaces=\"true\">Llogaritja e tatimit mbi t\u00eb ardhurat nga investimi<\/span><\/strong><\/p>\n<p><span data-preserver-spaces=\"true\">T\u00eb ardhurat nga depozita me afat e An\u00ebs dhe t\u00eb ardhurat nga dividend\u00ebt q\u00eb Beni ka marr\u00eb nga investimi n\u00eb aksione, jan\u00eb t\u00eb ardhura nga investimi. Tatimpaguesit e t\u00eb ardhurave nga investimi mund t\u00eb zbresin nga baza tatimore zbritjet sipas paragrafit 2 t\u00eb nenit 22, por k\u00ebto zbritje nuk p\u00ebrfitohen nga tatimpaguesit n\u00eb fjal\u00eb, sepse t\u00eb ardhurat e Benit e tejkalojn\u00eb shum\u00ebn 2,000,000 lek\u00eb\/vit. Tatimi mbi t\u00eb ardhurat nga investimi, q\u00eb do t\u00eb paguaj\u00eb Ana, p\u00ebr interesat e p\u00ebrfituara nga depozita me afat do t\u00eb jet\u00eb: 20,000 lek\u00eb\/vit * 15% = 3,000 lek\u00eb Tatimi mbi t\u00eb ardhurat nga investimi, q\u00eb do t\u00eb paguaj\u00eb Beni, p\u00ebr dividend\u00ebt e p\u00ebrfituar nga investimi n\u00eb aksione do t\u00eb jet\u00eb: 25,000 lek\u00eb\/vit * 8% = 2,000 lek\u00eb<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Zbardhet udh\u00ebzimi i Ministris\u00eb s\u00eb Financave p\u00ebr v\u00ebnien n\u00eb zbatim t\u00eb ligjit \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d. Jan\u00eb m\u00eb shum\u00eb se 14 mij\u00eb profesione t\u00eb regjistruara me statusin e personit fizik q\u00eb prej 1 janarit t\u00eb vitit q\u00eb vjen do t\u00eb p\u00ebrballen me nj\u00eb norm\u00eb taksimi q\u00eb varion nga 13 deri n\u00eb 23 p\u00ebr qind, [&hellip;]<\/p>\n","protected":false},"author":2020,"featured_media":299920,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[241,5380,231],"tags":[],"class_list":{"0":"post-299918","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\/299918","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=299918"}],"version-history":[{"count":0,"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/posts\/299918\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/media\/299920"}],"wp:attachment":[{"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/media?parent=299918"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/categories?post=299918"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/tags?post=299918"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}