{"id":354161,"date":"2020-02-17T08:52:12","date_gmt":"2020-02-17T07:52:12","guid":{"rendered":"https:\/\/hashtag.al\/?p=354161"},"modified":"2020-02-17T08:51:06","modified_gmt":"2020-02-17T07:51:06","slug":"paketa-per-bizneset-zbardhet-udhezimi-si-do-te-njihen-shpenzimet-e-zbritshme-per-demet-nga-termeti","status":"publish","type":"post","link":"https:\/\/www.hashtag.al\/index.php\/2020\/02\/17\/paketa-per-bizneset-zbardhet-udhezimi-si-do-te-njihen-shpenzimet-e-zbritshme-per-demet-nga-termeti\/","title":{"rendered":"Paketa p\u00ebr bizneset\/ Zbardhet udh\u00ebzimi, si do t\u00eb njihen shpenzimet e zbritshme p\u00ebr d\u00ebmet nga t\u00ebrmeti","gt_translate_keys":[{"key":"rendered","format":"text"}]},"content":{"rendered":"

\"\"<\/a><\/p>\n

Ministria e Financave ka hartuar nj\u00eb draft udh\u00ebzim, i cili i jep zgjidhje nj\u00eb nga k\u00ebrkesave m\u00eb shum\u00eb t\u00eb artikuluara nga biznesi, p\u00ebr njohjen, si shpenzime t\u00eb zbritshme t\u00eb d\u00ebmeve nga t\u00ebrmeti.<\/span><\/p>\n

Ndryshimet e udh\u00ebzimit p\u00ebr tatimin mbi t\u00eb ardhurat (i cili \u00ebsht\u00eb n\u00eb faz\u00eb paraprake dhe nuk ka kaluar ende n\u00eb qeveri) njohin p\u00ebr biznesin e d\u00ebmtuar si shpenzime t\u00eb zbritshme, vler\u00ebn kontab\u00ebl t\u00eb mallrave dhe t\u00eb aktiveve t\u00eb mbetura q\u00eb jan\u00eb d\u00ebmtuar dhe shkat\u00ebrruar.<\/span><\/p>\n

N\u00eb udh\u00ebzimin nr. 5, dat\u00eb 30.01.2006 \u201cP\u00ebr Tatimin mbi t\u00eb ardhurat\u201d, n\u00eb fund t\u00eb pik\u00ebs 3.5, shtohen paragrafet me k\u00ebt\u00eb p\u00ebrmbajtje: \u201dNjihen si shpenzime t\u00eb zbritshme edhe (i) vlera kontab\u00ebl e mallrave dhe (ii) vlera kontab\u00ebl e mbetur e aktiveve q\u00eb jan\u00eb d\u00ebmtuar\/shkat\u00ebrruar p\u00ebr shkak t\u00eb fatkeq\u00ebsive natyrore n\u00eb zonat q\u00eb sipas p\u00ebrkufizimit t\u00eb dh\u00ebn\u00eb n\u00eb legjislacionin n\u00eb fuqi p\u00ebr mbrojtjen civile jan\u00eb shpallur \u201czona t\u00eb fatkeq\u00ebsis\u00eb natyrore\u201d<\/span><\/p>\n

Po \u00e7far\u00eb dokumentesh duhet t\u00eb paraqes\u00eb biznesi p\u00ebr t\u00eb p\u00ebrfituar nga kjo mas\u00eb?<\/span><\/p>\n

Udh\u00ebzimi p\u00ebrcakton se biznesi duhet t\u00eb paraqes\u00eb pran\u00eb Drejtorive Rajonale t\u00eb Tatimeve, list\u00ebn me p\u00ebrshkrimin e detajuar t\u00eb mallrave dhe aktiveve t\u00eb d\u00ebmtuara dhe t\u00eb shkat\u00ebrruara. N\u00eb list\u00eb duhet t\u00eb p\u00ebrfshihet n\u00eb m\u00ebnyr\u00eb t\u00eb detajuar sasia p\u00ebr \u00e7do lloj aktivi t\u00eb d\u00ebmtuar; faturat e blerjes s\u00eb mallrave t\u00eb d\u00ebmtuara apo dokumentacionin e aktiveve afatgjata t\u00eb d\u00ebmtuara. Administrat\u00ebs tatimore biznesi do t\u2019i dor\u00ebzoj\u00eb edhe raportin e hartuar nga institucionet vler\u00ebsuese p\u00ebr shkat\u00ebrrimin e aktiveve afatgjat\u00eb, pra t\u00eb tok\u00ebs, nd\u00ebrtesave dhe makinerive.<\/span><\/p>\n

Biznesi i vog\u00ebl, p\u00ebrfitimet<\/span><\/strong><\/p>\n

Nj\u00eb num\u00ebr i lart\u00eb k\u00ebrkesash p\u00ebr hyrjen n\u00eb fuqi t\u00eb njohjes s\u00eb shpenzimeve t\u00eb zbritshme, erdhi edhe nga biznesi i vog\u00ebl. Udh\u00ebzimi i ndryshuar i Ministris\u00eb s\u00eb Financave p\u00ebr tatimin e thjeshtuar mbi fitimin te biznesi i vog\u00ebl njeh si shpenzime t\u00eb zbritshme, vler\u00ebn kontab\u00ebl t\u00eb mallrave dhe t\u00eb aktiveve, pra pron\u00ebs dhe nd\u00ebrtes\u00ebs q\u00eb jan\u00eb d\u00ebmtuar.<\/span><\/p>\n

Edhe biznesi i vog\u00ebl p\u00ebr t\u00eb p\u00ebrfituar nga kjo mas\u00eb leht\u00ebsuese, duhet t\u00eb paraqes\u00eb n\u00eb administrat\u00ebn tatimore, nj\u00eb list\u00eb t\u00eb detajuar me p\u00ebrshkrimin e mallrave dhe aktive q\u00eb jan\u00eb d\u00ebmtuar dhe shkat\u00ebrruar. Faturat e blerjes s\u00eb mallit t\u00eb d\u00ebmtuar apo shkat\u00ebrruar, si dhe t\u00eb nd\u00ebrtes\u00ebs.<\/span><\/p>\n

P\u00ebr dokumentacionin e nd\u00ebrtes\u00ebs, biznesi duhet t\u00eb paraqes\u00eb kontrat\u00ebn e qiras\u00eb, apo t\u00eb pron\u00ebsis\u00eb. P\u00ebrve\u00e7 k\u00ebtyre biznesi duhet t\u00eb dor\u00ebzoj\u00eb edhe raportin nga institucionet p\u00ebr d\u00ebmin e nd\u00ebrtes\u00ebs ku operon.<\/span><\/p>\n

NDRYSHIMET LIGJORE<\/span><\/strong><\/p>\n

Biznesi i madh<\/span><\/strong><\/em><\/p>\n

N\u00eb udh\u00ebzimin nr. 5, dat\u00eb 30.01.2006 \u201cP\u00ebr Tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar b\u00ebhen \u00a0ndryshimet e m\u00ebposhtme:<\/span><\/p>\n

N\u00eb fund t\u00eb pik\u00ebs 3.5, shtohen paragrafet me k\u00ebt\u00eb p\u00ebrmbajtje:<\/span><\/p>\n

Njihen si shpenzime t\u00eb zbritshme edhe\u00a0 (i) vlera kontab\u00ebl e mallrave \u00a0dhe \u00a0(ii) vlera kontab\u00ebl e mbetur e aktiveve\u00a0 q\u00eb jan\u00eb d\u00ebmtuar\/shkat\u00ebrruar p\u00ebr shkak t\u00eb fatkeq\u00ebsive natyrore n\u00eb zonat q\u00eb sipas p\u00ebrkufizimit t\u00eb dh\u00ebn\u00eb n\u00eb legjislacionin n\u00eb fuqi p\u00ebr mbrojtjen civile jan\u00eb shpallur \u201czona t\u00eb fatkeq\u00ebsis\u00eb natyrore\u201d<\/span><\/p>\n

Tatimpaguesit e prekur nga k\u00ebto fatkeq\u00ebsi, paraqesin pran\u00eb Drejtoris\u00eb Rajonale Tatimore:<\/span><\/p>\n

    \n
  1. List\u00ebn me p\u00ebrshkrimin e detajuar t\u00eb mallrave dhe aktiveve t\u00eb d\u00ebmtuara apo shkat\u00ebrruara, p\u00ebrfshir\u00eb sasin\u00eb p\u00ebr cdo lloj.<\/span><\/li>\n
  2. Faturat e blerjes s\u00eb mallrave t\u00eb d\u00ebmtuara apo dokumentacionin e aktiveve afatgjata t\u00eb d\u00ebmtuara<\/span><\/li>\n
  3. Raportin nga organi kompetent p\u00ebrkat\u00ebs p\u00ebr shkat\u00ebrrimin e aktiveve afatgjata<\/span><\/li>\n<\/ol>\n

    Biznesi i vog\u00ebl<\/span><\/strong><\/em><\/p>\n

    N\u00eb udh\u00ebzimin nr. 32, dat\u00eb 31.12.2013 \u201cP\u00ebr Tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar b\u00ebhen\u00a0 ndryshimet e m\u00ebposhtme:<\/span><\/p>\n

    N\u00eb fund t\u00eb pik\u00ebs 5 \u201cShpenzime t\u00eb njohura\u201d, shtohen paragrafet me k\u00ebt\u00eb p\u00ebrmbajtje:<\/span><\/p>\n

    Njihen si shpenzime t\u00eb zbritshme edhe\u00a0 (i) vlera kontab\u00ebl e mallrave\u00a0 dhe\u00a0 (ii) vlera kontab\u00ebl e mbetur e aktiveve\u00a0 q\u00eb jan\u00eb d\u00ebmtuar\/shkat\u00ebrruar p\u00ebr shkak t\u00eb fatkeq\u00ebsive natyrore n\u00eb zonat q\u00eb sipas p\u00ebrkufizimit t\u00eb dh\u00ebn\u00eb n\u00eb legjislacionin n\u00eb fuqi p\u00ebr mbrojtjen civile jan\u00eb shpallur \u201czona t\u00eb fatkeq\u00ebsis\u00eb natyrore\u201d<\/span><\/p>\n

    Tatimpaguesit e prekur nga k\u00ebto fatkeq\u00ebsi, paraqesin pran\u00eb Drejtoris\u00eb Rajonale Tatimore:<\/span><\/p>\n

      \n
    1. List\u00ebn me p\u00ebrshkrimin e detajuar t\u00eb mallrave dhe aktiveve t\u00eb d\u00ebmtuara apo shkat\u00ebrruara, p\u00ebrfshir\u00eb sasin\u00eb p\u00ebr cdo lloj.<\/span><\/li>\n
    2. Faturat e blerjes s\u00eb mallrave t\u00eb d\u00ebmtuara apo dokumentacionin e aktiveve afatgjata t\u00eb d\u00ebmtuara<\/span><\/li>\n
    3. Raportin nga organi kompetent p\u00ebrkat\u00ebs p\u00ebr shkat\u00ebrrimin e aktiveve afatgjata<\/span><\/li>\n<\/ol>\n

      VINI RE:<\/span> Ky artikull \u00ebsht\u00eb pron\u00eb intelektuale e Monitor.al<\/a><\/span><\/span><\/strong><\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"excerpt":{"rendered":"

      Ministria e Financave ka hartuar nj\u00eb draft udh\u00ebzim, i cili i jep zgjidhje nj\u00eb nga k\u00ebrkesave m\u00eb shum\u00eb t\u00eb artikuluara nga biznesi, p\u00ebr njohjen, si shpenzime t\u00eb zbritshme t\u00eb d\u00ebmeve nga t\u00ebrmeti. Ndryshimet e udh\u00ebzimit p\u00ebr tatimin mbi t\u00eb ardhurat (i cili \u00ebsht\u00eb n\u00eb faz\u00eb paraprake dhe nuk ka kaluar ende n\u00eb qeveri) njohin p\u00ebr […]<\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"author":30,"featured_media":354162,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[65,13],"tags":[],"class_list":["post-354161","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\/354161","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=354161"}],"version-history":[{"count":0,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/354161\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media\/354162"}],"wp:attachment":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media?parent=354161"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/categories?post=354161"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/tags?post=354161"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}