![\"\"](\"https:\/\/hashtag.al\/wp-content\/uploads\/2017\/04\/tatimet.jpg\")
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Drejtoria e P\u00ebrgjithshme e Tatimeve, n\u00eb vijim t\u00eb informimit p\u00ebr Paket\u00ebn Fiskale 2019, njofton t\u00eb gjith\u00eb tatimpaguesit p\u00ebr ndryshimet kryesore n\u00eb ligjin nr. 8438, dat\u00eb 28.12.1998 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, i ndryshuar.<\/p>\n
M\u00eb konkretisht:<\/p>\n
Norma tatimore e tatimit mbi t\u00eb ardhurat nga pun\u00ebsimi sipas nivelit t\u00eb pag\u00ebs bruto zbatohet sipas kategorive t\u00eb m\u00ebposhtme:<\/p>\n
0% p\u00ebr pag\u00ebn mujore bruto deri 30,000 lek\u00eb;
\n13% p\u00ebr pag\u00ebn mujore bruto 30,001 \u2013 150,000 lek\u00eb;
\n23% p\u00ebr pag\u00ebn mujore bruto mbi 150,000 lek\u00eb.<\/p>\n
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\u00ebr k\u00ebto t\u00eb ardhura, rezidenti q\u00eb p\u00ebrfiton sh\u00ebrbimin, do t\u00eb mbaj\u00eb Tatimin n\u00eb Burim nga pagesat q\u00eb do t\u00eb b\u00ebj\u00eb p\u00ebr jorezidentin.<\/p>\n
Do t\u2019i n\u00ebnshtrohet Tatimit mbi Fitimin edhe \u00e7do person jorezident, i cili nuk \u00ebsht\u00eb i regjistruar sipas legjislacionit shqiptar dhe nuk i n\u00ebnshtrohet Tatimit mbi t\u00eb Ardhurat. P\u00ebr p\u00ebrmbushjen e k\u00ebtij detyrimi, personat jorezident\u00eb do t\u00eb plot\u00ebsojn\u00eb deklarat\u00ebn e ve\u00e7ant\u00eb t\u00eb t\u00eb ardhurave t\u00eb tatueshme, e cila duhet dor\u00ebzuar brenda dat\u00ebs 31 mars t\u00eb vitit pasues dhe paguajn\u00eb tatimin n\u00eb koh\u00ebn e dor\u00ebzimit.<\/p>\n
P\u00ebr efekt t\u00eb llogaritjes s\u00eb rezultatit t\u00eb vitit fiskal, do t\u00eb konsiderohen shpenzime t\u00eb panjohura shpenzimet p\u00ebr dieta q\u00eb tejkalojn\u00eb 50% t\u00eb fondit t\u00eb pag\u00ebs bruto vjetore.<\/p>\n
Tatimi mbi Dividentin do t\u00eb aplikohet n\u00eb shkall\u00ebn 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, kjo shkall\u00eb zbatohet me kushtin q\u00eb:<\/p>\n
-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;<\/p>\n
-tatimi p\u00ebr dividentin p\u00ebr fitimin e vitit 2018 t\u00eb paguhet brenda dat\u00ebs 20 gusht 2019.<\/p>\n
N\u00ebse nuk zbatohen kushtet e m\u00ebsip\u00ebrme tatimpaguesi do t\u00eb paguaj\u00eb 15% tatim mbi dividetin.<\/p>\n
N\u00eb rast se pasuria e luajtshme ose e paluajtshme q\u00eb siguron kredin\u00eb, ekzekutohet p\u00ebrpara afateve t\u00eb p\u00ebrcaktuara n\u00eb ligj p\u00ebr fshirjen e borxhit t\u00eb keq, provizionet e m\u00ebparshme bankare, t\u00eb njohura si shpenzime t\u00eb zbritshme, do t\u00eb vazhdojn\u00eb t\u00eb njihen si t\u00eb tilla.<\/p>\n
T\u00eb gjith\u00eb personat rezident\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, organet e qeverisjes qendrore e vendore, Organizatat Jofitimprur\u00ebse dhe \u00e7do subjekt tjet\u00ebr, i njohur nga legjislacioni n\u00eb fuqi, jan\u00eb t\u00eb detyruar t\u00eb mbajn\u00eb Tatimin n\u00eb Burim nga shuma bruto e pagesave p\u00ebr sh\u00ebrbimet e konsulenc\u00ebs.<\/p>\n
Drejtoria e P\u00ebrgjithshme e Tatimeve n\u00eb vazhdim\u00ebsi do t\u00eb informoj\u00eb tatimpaguesit e \u00e7do fashe qarkullimi, p\u00ebr ndryshimet e legjislacionit tatimor, t\u00eb cilat kan\u00eb hyr\u00eb tashm\u00eb n\u00eb fuqi.\/Monitor<\/strong><\/p>\n <\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"excerpt":{"rendered":" Drejtoria e P\u00ebrgjithshme e Tatimeve, n\u00eb vijim t\u00eb informimit p\u00ebr Paket\u00ebn Fiskale 2019, njofton t\u00eb gjith\u00eb tatimpaguesit p\u00ebr ndryshimet kryesore n\u00eb ligjin nr. 8438, dat\u00eb 28.12.1998 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, i ndryshuar. M\u00eb konkretisht: Norma tatimore e tatimit mbi t\u00eb ardhurat nga pun\u00ebsimi sipas nivelit t\u00eb pag\u00ebs bruto zbatohet sipas kategorive t\u00eb m\u00ebposhtme: 0% […]<\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"author":30,"featured_media":110704,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[65,13],"tags":[],"class_list":["post-267649","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lajme","category-te-fundit"],"gt_translate_keys":[{"key":"link","format":"url"}],"_links":{"self":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/267649","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/users\/30"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/comments?post=267649"}],"version-history":[{"count":0,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/267649\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/"}],"wp:attachment":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media?parent=267649"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/categories?post=267649"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/tags?post=267649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}