N\u00eb dat\u00ebn 6 Maj hyri n\u00eb fuqi ligji \u2018P\u00ebr pages\u00ebn dhe fshirjen\/shuarjen e detyrimeve tatimore, detyrimeve t\u00eb pagueshme n\u00eb dogan\u00eb, si dhe procedur\u00ebn e heqjes nga qarkullimi t\u00eb mjeteve t\u00eb transportit pas fshirjes\/shuarjes s\u00eb detyrimeve tatimore\u2019.<\/p>\n
Administrata tatimore b\u00ebn t\u00eb ditur se p\u00ebrfituesit e k\u00ebtij ligj jan\u00eb tatimpaguesit e regjistruar n\u00eb regjistrin aktiv dhe at\u00eb pasiv ,me p\u00ebrjashtim t\u00eb atyre q\u00eb jan\u00eb d\u00ebnuar me vendim gjyq\u00ebsor t\u00eb form\u00ebs s\u00eb prer\u00eb p\u00ebr vepra penale n\u00eb fush\u00ebn tatimore dhe\/ose doganore, n\u00eb kuptim t\u00eb legjislacionit t\u00eb fush\u00ebs.<\/p>\n
T\u00eb gjith\u00eb k\u00ebta persona duhet t\u00eb mbajn\u00eb n\u00eb konsiderat\u00eb se :<\/strong><\/em><\/p>\n N\u00eb zbatim t\u00eb dispozitave t\u00eb ligjit t\u00eb lartp\u00ebrmendur shum\u00eb shpejt do t\u00eb miratohet dhe publikohet Udh\u00ebzimi i Ministrit t\u00eb Financave, n\u00eb t\u00eb cilin m\u00eb holl\u00ebsisht do t\u00eb p\u00ebrcaktohet edhe procedura q\u00eb do t\u00eb ndiqet.<\/p>\n Nj\u00ebkoh\u00ebsisht, Drejtoria e P\u00ebrgjithshme e Tatimeve, ka p\u00ebrgatitur nj\u00eb plan veprimi p\u00ebr zbatim nga t\u00eb gjitha strukturat e saj t\u00eb p\u00ebrfshira n\u00eb k\u00ebt\u00eb proces. Nga korrespondenca dhe komunikimi i deritanish\u00ebm, konstatojm\u00eb q\u00eb interesi i tatimpaguesve p\u00ebr t\u00eb p\u00ebrfituar nga leht\u00ebsit\u00eb e k\u00ebtij ligji \u00ebsht\u00eb i lart\u00eb, ndaj dhe gjejm\u00eb rastin t\u00eb kujtojm\u00eb se:<\/p>\n P\u00ebr t\u00eb gjith\u00eb tatimpaguesit q\u00eb p\u00ebrfshihen nga fusha e zbatimit t\u00eb k\u00ebtij ligji, me kushtin q\u00eb gjobat dhe kamat\u00ebvonesat e t\u00eb cil\u00ebve, fshihen pas pages\u00ebs s\u00eb detyrimeve tatimore dhe detyrimeve t\u00eb kontributeve t\u00eb sigurimeve shoq\u00ebrore e sh\u00ebndet\u00ebsore, e drejta e pages\u00ebs s\u00eb k\u00ebtyre detyrimeve (principalit) ju lind nga data 8 Maj 2017.<\/p>\n Duke filluar nga dita e h\u00ebn\u00eb, 8 Maj 2017, administrata tatimore, fton dhe nxit tatimpaguesit, q\u00eb t\u00eb ushtrojn\u00eb t\u00eb drejt\u00ebn e p\u00ebrfitimit nga ky ligj, duke shlyer detyrimet financiare t\u00eb cilat ligji i k\u00ebrkon si kusht paraprak.<\/p>\n Me paraqitjen e pagesave t\u00eb detyrimeve t\u00eb prapambetura, n\u00eb m\u00ebnyr\u00eb t\u00eb menj\u00ebhershme, sipas k\u00ebrkes\u00ebs s\u00eb tyre, tatimpaguesve do t\u2019u jepet konfirmimi sipas t\u00eb cilit ata nuk kan\u00eb m\u00eb detyrime kundrejt administrat\u00ebs tatimore.<\/p>\n P\u00ebr \u00e7do paqart\u00ebsi t\u00eb gjith\u00eb tatimpaguesit, mund t\u00eb drejtohen pran\u00eb zyrave t\u00eb drejtorive rajonale tatimore ku jan\u00eb regjistruar.<\/p>\n Tatimet kujtojn\u00eb gjithashtu se:<\/strong><\/em><\/p>\n Fshihen\/shuhen pa kusht<\/em><\/p>\n -Detyrimet tatimore t\u00eb papaguara, q\u00eb i p\u00ebrkasin periudhave tatimore Dhjetor 2010 e m\u00eb par\u00eb, p\u00ebrve\u00e7 kontributit t\u00eb sigurimeve shoq\u00ebrore e sh\u00ebndet\u00ebsore, si dhe rasteve kur parashikohet ndryshe n\u00eb ligj.<\/p>\n -D\u00ebnimet administrative (gjobat) dhe kamat\u00ebvonesat p\u00ebr sigurimet shoq\u00ebrore e sh\u00ebndet\u00ebsore, q\u00eb rezultojn\u00eb t\u00eb regjistruara n\u00eb llogarin\u00eb e subjektit.<\/p>\n Fshihen\/shuhen me kusht:<\/em><\/p>\n Gjobat dhe kamat\u00ebvonesat, q\u00eb rezultojn\u00eb t\u00eb papaguara n\u00eb dat\u00ebn e hyrjes n\u00eb fuqi t\u00eb k\u00ebtij ligji, me kushtin q\u00eb, brenda dat\u00ebs 31.12.2017, t\u00eb paguhet i plot\u00eb tatimi\/taksa\/kontributi p\u00ebr:<\/p>\n -Detyrimet tatimore, q\u00eb u p\u00ebrkasin periudhave tatimore janar 2011-Dhjetor 2014, duke u aplikuar sipas llojit t\u00eb tatimit;<\/p>\n kontributet e sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore, q\u00eb u p\u00ebrkasin periudhave tatimore Janar 2011-Dhjetor 2014;<\/p>\n taksat t\u00eb papaguara, q\u00eb u p\u00ebrkasin periudhave tatimore Janar 2011-Dhjetor 2014.<\/p>\n -Detyrimet tatimore t\u00eb papaguara (me p\u00ebrjashtim t\u00eb kontributeve t\u00eb sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore, si dhe t\u00eb detyrimeve t\u00eb vetdeklaruara dhe t\u00eb papaguara) t\u00eb shoq\u00ebrive me kapital 100 p\u00ebr qind shtet\u00ebror,q\u00eb operojn\u00eb n\u00eb sektorin elektroenergjetik , q\u00eb i p\u00ebrkasin periudhave tatimore nga 1.1.2011 deri m\u00eb 31.12.2013.<\/p>\n -P\u00ebr detyrimet e k\u00ebtyre shoq\u00ebrive p\u00ebr periudh\u00ebn Janar deri n\u00eb Dhjetor 2014, fshihen\/shuhen gjobat dhe kamat\u00ebvonesat q\u00eb rezultojn\u00eb t\u00eb papaguara n\u00eb dat\u00ebn e hyrjes n\u00eb fuqi t\u00eb k\u00ebtij ligji, me kushtin q\u00eb brenda dat\u00ebs 31.12.2017 t\u00eb paguhet i plot\u00eb tatimi\/taksa\/tarifa\/kontributi;<\/p>\n detyrimet tatimore t\u00eb papaguara, me p\u00ebrjashtim t\u00eb kontributeve t\u00eb sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore, t\u00eb shoq\u00ebrive q\u00eb operojn\u00eb n\u00eb sektorin uj\u00ebsjell\u00ebs-kanalizime dhe jan\u00eb 100 p\u00ebr qind me kapital shtet\u00ebror, q\u00eb u p\u00ebrkasin periudhave tatimore nga 1.1.2011 deri m\u00eb 31.12 2013.<\/p>\n -Gjobat dhe kamatvonesat p\u00ebr kontributet e sigurimeve p\u00ebr k\u00ebto periudha fshihen\/shuhen, me kusht q\u00eb brenda dat\u00ebs 31.12.2017 t\u00eb paguhet i plot\u00eb kontributi. P\u00ebr detyrimet e k\u00ebtyre shoq\u00ebrive p\u00ebr periudh\u00ebn Janar deri n\u00eb Dhjetor 2014, fshihen\/shuhen gjobat dhe kamat\u00ebvonesat q\u00eb rezultojn\u00eb t\u00eb papaguara n\u00eb dat\u00ebn e hyrjes n\u00eb fuqi t\u00eb k\u00ebtij ligji, me kushtin q\u00eb brenda dat\u00ebs 31.12.2017 t\u00eb paguhet i plot\u00eb tatimi\/taksa\/tarifa\/kontributi.<\/p>\n","protected":false},"excerpt":{"rendered":" N\u00eb dat\u00ebn 6 Maj hyri n\u00eb fuqi ligji \u2018P\u00ebr pages\u00ebn dhe fshirjen\/shuarjen e detyrimeve tatimore, detyrimeve t\u00eb pagueshme n\u00eb dogan\u00eb, si dhe procedur\u00ebn e heqjes nga qarkullimi t\u00eb mjeteve t\u00eb transportit pas fshirjes\/shuarjes s\u00eb detyrimeve tatimore\u2019. Administrata tatimore b\u00ebn t\u00eb ditur se p\u00ebrfituesit e k\u00ebtij ligj jan\u00eb tatimpaguesit e regjistruar n\u00eb regjistrin aktiv dhe at\u00eb […]<\/p>\n","protected":false},"author":2044,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[198,241,231,1,235],"tags":[],"class_list":{"0":"post-34699","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-360-grade","7":"category-aktualitet","8":"category-lajme","9":"category-uncategorized-sq","10":"category-vendi"},"_links":{"self":[{"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/posts\/34699","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\/2044"}],"replies":[{"embeddable":true,"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/comments?post=34699"}],"version-history":[{"count":0,"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/posts\/34699\/revisions"}],"wp:attachment":[{"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/media?parent=34699"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/categories?post=34699"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/tags?post=34699"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}