Drejtoria e P\u00ebrgjithshme e Tatimeve njofton t\u00eb gjith\u00eb tatimpaguesit se nga data 1 janar 2019 ka hyr\u00eb n\u00eb fuqi paketa e re fiskale.<\/p>\n
Ndryshimet kryesore ligjore kan\u00eb t\u00eb b\u00ebjn\u00eb kryesisht me:<\/p>\n
\u2705Procedurat Tatimore
\n\u2705Tatimin mbi t\u00eb Ardhurat
\n\u2705Tatimin mbi Vler\u00ebn e Shtuar
\n\u2705Taksat Komb\u00ebtare.<\/p>\n
Konkretisht:<\/p>\n
PROCEDURAT TATIMORE<\/p>\n
Nj\u00eb person fizik me t\u00eb nj\u00ebjtin num\u00ebr t\u00eb identifikimit personal regjistrohet vet\u00ebm nj\u00eb her\u00eb nga Qendra Komb\u00ebtare e Biznesit. Atij i lind e drejta t\u00eb regjistrohet dhe t\u00eb pajiset me nj\u00eb NIPT\/NUIS t\u00eb ri nga QKB vet\u00ebm pas \u00e7regjistrimit t\u00eb NIPT-it\/NUIS-it ekzistues.<\/p>\n
-Tatimpaguesit, t\u00eb cil\u00ebt do t\u00eb aplikojn\u00eb n\u00eb Qendr\u00ebn Komb\u00ebtare t\u00eb Biznesit p\u00ebr t\u00eb kaluar n\u00eb status pasiv do t\u00eb duhet q\u00eb m\u00eb par\u00eb t\u00eb ken\u00eb paguar t\u00eb gjitha detyrimet tatimore.<\/p>\n
\u2013 Parashikohen penalitete, si p\u00ebr shit\u00ebsin ashtu edhe p\u00ebr bler\u00ebsin, n\u00ebse kryejn\u00eb transaksione me subjekte n\u00eb statusin \u201cPasiv\u201d.<\/p>\n
-Njoftimi dhe k\u00ebrkesa p\u00ebr t\u00eb paguar mund t\u00eb b\u00ebhet edhe n\u00eb rrug\u00eb elektronike.<\/p>\n
-Nuk \u00ebsht\u00eb m\u00eb detyrim pagesa e kamat\u00ebvones\u00ebs, n\u00eb rastet e apelimit\/ankimimit.<\/p>\n
-N\u00ebse tatimpaguesi pranon vler\u00ebsimin tatimor dhe e paguan detyrimin, gjoba zbritet me 30%.<\/p>\n
TATIMI MBI TE ARDHURAT<\/p>\n
Tatimi mbi pagat:<\/p>\n
0% p\u00ebr pag\u00ebn mujore bruto deri 30,000 lek\u00eb;<\/p>\n
13% p\u00ebr pag\u00ebn mujore bruto mbi 30,000 \u2013 150,000 lek\u00eb<\/p>\n
23% p\u00ebr pag\u00ebn mujore bruto mbi 150,000 lek\u00eb<\/p>\n
\u2705Burimi i t\u00eb ardhurave: Do t\u00eb konsiderohen t\u00eb ardhura me burim n\u00eb Shqip\u00ebri edhe t\u00eb ardhurat e nj\u00eb personi jorezident, t\u00eb p\u00ebrftuara si rezultat i sh\u00ebrbimeve t\u00eb kryera p\u00ebr nj\u00eb person rezident.<\/p>\n
\u2705Tatimi mbi Fitimin: Tatimit mbi Fitimin do t\u2019i n\u00ebnshtrohet edhe \u00e7do person jorezident, q\u00eb nuk \u00ebsht\u00eb i regjistruar sipas legjislacionit shqiptar dhe nuk i n\u00ebnshtrohet Tatimit mbi t\u00eb Ardhurat. Personi jorezident, duhet t\u00eb p\u00ebrgatis\u00eb nj\u00eb deklarat\u00eb t\u00eb t\u00eb ardhurave t\u00eb tatueshme, e cila duhet dor\u00ebzuar brenda dat\u00ebs 31 mars t\u00eb vitit pasues.<\/p>\n
\u2705Shpenzime t\u00eb panjohura: Do t\u00eb konsiderohen t\u00eb panjohura shpenzimet p\u00ebr dieta q\u00eb tejkalojn\u00eb 50% t\u00eb fondit t\u00eb pag\u00ebs bruto vjetore.<\/p>\n
\u2705Tatimi mbi Dividentin: Do t\u00eb aplikohet shkalla tatimore 8% p\u00ebr fitimet e pashp\u00ebrndara t\u00eb realizuara n\u00eb vitet 2018 e m\u00eb par\u00eb, p\u00ebrfshir\u00eb rezervat dhe fitimet e kapitalizuara, me kushtin q\u00eb: tatimi 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. Tatimi p\u00ebr dividentin p\u00ebr fitimin e vitit 2018 t\u00eb paguhet brenda dat\u00ebs 20 gusht 2019.<\/p>\n
\ud83d\udccdKujdes! N\u00eb rast se nuk zbatohen kushtet e m\u00ebsip\u00ebrme tatimpaguesi do t\u00eb paguaj\u00eb 15% tatim mbi dividetin.<\/p>\n
TATIMI MBI VLER\u00cbN E SHTUAR<\/p>\n
Ka ndryshime n\u00eb shkall\u00ebt tatimore n\u00eb mas\u00ebn:<\/p>\n
\u27056% p\u00ebr furnizimet e sh\u00ebrbimit t\u00eb reklamave nga media audiovizive;
\n\u27056% p\u00ebr furnizimin e mjeteve t\u00eb transportit publik t\u00eb udh\u00ebtar\u00ebve me kapacitet 9+1 vende ose me shum\u00eb, me motor elektrik, deri n\u00eb 31\/12\/2021. Nga data 1\/1\/2022 shkalla tatimore b\u00ebhet 10%.
\n\u27056% p\u00ebr furnizimin e librave t\u00eb \u00e7do lloji.<\/p>\n
-N\u00ebnkontraktor\u00ebt e Regjimit t\u00eb P\u00ebrpunimit Aktiv: Do t\u00eb aplikohet shkall\u00eb tatimore 0%, p\u00ebr furnizimin e sh\u00ebrbimeve t\u00eb p\u00ebrpunimit t\u00eb mallrave joshqiptare t\u00eb destinuara p\u00ebr t\u2019u rieksportuar, nga personat e tatuesh\u00ebm t\u00eb autorizuar dhe n\u00ebnkontraktor\u00ebt e tyre, mbi baz\u00ebn e dispozitave q\u00eb parashikon Kodi Doganor, p\u00ebr operacionet n\u00ebn regjimin e p\u00ebrpunimit aktiv.<\/p>\n
-Norma e kompensimit t\u00eb fermer\u00ebve: Do t\u00eb aplikohet norma prej 6%, p\u00ebr kompensimin e fermer\u00ebve.<\/p>\n
-P\u00ebrjashtimet nga TVSH-ja:
\nList\u00ebs s\u00eb p\u00ebrjashtimeve nga TVSH-ja i shtohen:<\/p>\n
\u2705furnizimi i makinave bujq\u00ebsore;
\n\u2705furnizimi i inputeve bujq\u00ebsore;
\n\u2705furnizimi i sh\u00ebrbimeve veterinare, me p\u00ebrjashtim t\u00eb atyre p\u00ebr kafsh\u00ebt sht\u00ebpiake;
\n\u2705importimi i l\u00ebnd\u00ebve t\u00eb para q\u00eb p\u00ebrdoren p\u00ebr prodhimin e barnave.<\/p>\n
TAKSAT KOMB\u00cbTARE<\/p>\n
\u2705Taksa e materialeve\/artikujve plastik\u00eb dhe e ambalazheve plastike t\u00eb importuara n\u00eb mas\u00ebn 35 lek\u00eb\/kg, me p\u00ebrjashtim t\u00eb l\u00ebnd\u00ebve t\u00eb para n\u00eb forma primare.<\/p>\n
\u2705Taksa e ambalazheve prej qelqi p\u00ebr ambalazhet e importuara dhe t\u00eb prodhuara n\u00eb vend, n\u00eb mas\u00ebn 5 lek\u00eb\/kg<\/p>\n
\u2705Taksa 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, n\u00eb mas\u00ebn 25 lek\u00eb\/kg. \/Monitor<\/p>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Drejtoria e P\u00ebrgjithshme e Tatimeve njofton t\u00eb gjith\u00eb tatimpaguesit se nga data 1 janar 2019 ka hyr\u00eb n\u00eb fuqi paketa e re fiskale. Ndryshimet kryesore ligjore kan\u00eb t\u00eb b\u00ebjn\u00eb kryesisht me: \u2705Procedurat Tatimore \u2705Tatimin mbi t\u00eb Ardhurat \u2705Tatimin mbi Vler\u00ebn e Shtuar \u2705Taksat Komb\u00ebtare. Konkretisht: PROCEDURAT TATIMORE Nj\u00eb person fizik me t\u00eb nj\u00ebjtin num\u00ebr t\u00eb […]<\/p>\n","protected":false},"author":13,"featured_media":59511,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[241,231,235],"tags":[],"class_list":{"0":"post-59505","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\/sq\/wp-json\/wp\/v2\/posts\/59505","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\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/comments?post=59505"}],"version-history":[{"count":0,"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/posts\/59505\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/media\/59511"}],"wp:attachment":[{"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/media?parent=59505"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/categories?post=59505"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zjarr.tv\/sq\/wp-json\/wp\/v2\/tags?post=59505"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}