{"id":379649,"date":"2020-06-09T17:05:07","date_gmt":"2020-06-09T15:05:07","guid":{"rendered":"https:\/\/hashtag.al\/?p=379649"},"modified":"2020-06-09T17:05:19","modified_gmt":"2020-06-09T15:05:19","slug":"zbardhet-drafti-i-plote-amnistia-e-kapitaleve-do-te-zbatohet-me-deklarim-vullnetar-kundrejt-tatimit-5-deri-ne-10-kush-perfiton-dhe-kategorite-qe-perjashtohen","status":"publish","type":"post","link":"https:\/\/www.hashtag.al\/index.php\/2020\/06\/09\/zbardhet-drafti-i-plote-amnistia-e-kapitaleve-do-te-zbatohet-me-deklarim-vullnetar-kundrejt-tatimit-5-deri-ne-10-kush-perfiton-dhe-kategorite-qe-perjashtohen\/","title":{"rendered":"Zbardhet drafti i plot\u00eb, amnistia e kapitaleve do t\u00eb zbatohet me deklarim vullnetar kundrejt tatimit 5 deri n\u00eb 10%, kush p\u00ebrfiton dhe kategorit\u00eb q\u00eb p\u00ebrjashtohen","gt_translate_keys":[{"key":"rendered","format":"text"}]},"content":{"rendered":"

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

Amnistia e kapitaleve do t\u00eb zbatohet mbi parimin e deklarimit vullnetar t\u00eb pasurive t\u00eb padeklaruara nga individ\u00ebt dhe sip\u00ebrmarrja. <\/span><\/p>\n

Qeveria parashikon t\u00eb aplikojn\u00eb nj\u00eb tatim n\u00eb burim nga 5 deri n\u00eb 10% p\u00ebr t\u00eb nxitur deklarimin e pasurive, sipas draftit t\u00eb plot\u00eb t\u00eb zbardhur nga Monitor.<\/span><\/p>\n

Konkretisht, n\u00ebse vlera do t\u00eb deklarohet\u00a0 n\u00eb 4 muajt e par\u00eb pas hyrjes n\u00eb fuqi t\u00eb ligjit, do t\u00eb tatohet 5%, n\u00eb kat\u00ebr muajt e dyt\u00eb nga hyrja n\u00eb fuqi e ligjit 7% dhe n\u00eb kat\u00ebr muajt e tret\u00eb nga hyrja n\u00eb fuqi e ligjit 10%.\u00a0 <\/span><\/p>\n

Drafti p\u00ebrcakton se edhe p\u00ebr rastet e deklarimit vullnetar t\u00eb pasurive t\u00eb tjera t\u00eb deklaruara vullnetarisht pran\u00eb nj\u00ebsis\u00eb speciale t\u00eb ngritur n\u00eb kuad\u00ebr t\u00eb k\u00ebtij ligji, tatim i posa\u00e7\u00ebm n\u00eb burim do t\u00eb paguhet n\u00eb vler\u00ebn nga 5 deri n\u00eb 10% n\u00eb var\u00ebsi t\u00eb afatit t\u00eb deklaruar.<\/span><\/p>\n

Amnistia do t\u00eb p\u00ebrfshij\u00eb legalizimin e pasurive t\u00eb luajtshme dhe t\u00eb paluajtshme me vendndodhje brenda apo jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, ku p\u00ebrfshihen shuma n\u00eb t\u00eb holla, monedh\u00eb shqiptare apo e huaj (CASH), monedh\u00eb dixhitale, sende me vler\u00eb ar apo gur\u00eb t\u00eb \u00e7muar, vepra arti, tituj (securities), apo instrumente t\u00eb tjer\u00eb t\u00eb tregjeve financiare, pasurit\u00eb e luajtshme t\u00eb regjistrueshme n\u00eb regjistrat publik\u00eb.<\/span><\/p>\n

Drafti p\u00ebrcakton se p\u00ebr \u00e7do veprim do t\u00eb ruhet sekreti, po ashtu \u00e7do informacion t\u00eb ofruar nga subjekti i deklarimit apo p\u00ebrfaq\u00ebsuesi i posa\u00e7\u00ebm i tij, p\u00ebr \u00e7do t\u00eb dh\u00ebn\u00eb p\u00ebr pasurit\u00eb e deklaruara me p\u00ebrjashtim t\u00eb detyrimit p\u00ebr v\u00ebnien n\u00eb dispozicion t\u00eb tyre n\u00ebpun\u00ebsve shtet\u00ebror\u00eb t\u00eb ngarkuar me detyra t\u00eb lidhura me procesin e deklarimit; detyrimit p\u00ebr v\u00ebnien n\u00eb dispozicion t\u00eb tyre n\u00ebpun\u00ebsve shtet\u00ebror\u00eb t\u00eb pun\u00ebsuar n\u00eb organet e administrat\u00ebs shtet\u00ebrore dhe t\u00eb autorizuar nga ky ligj p\u00ebr t\u00eb ndjekur procesin deklarimit vullnetar; rasteve t\u00eb tjera t\u00eb p\u00ebrcaktuara nga legjislacioni shqiptar.<\/span><\/p>\n

Nga amnistia do t\u00eb p\u00ebrjashtohen n\u00ebpun\u00ebsit publik\u00eb, t\u00eb cil\u00ebt brenda 3 viteve t\u00eb fundit kan\u00eb qen\u00eb mbajt\u00ebs t\u00eb detyrave n\u00eb hierarkin\u00eb e lart\u00eb t\u00eb administrat\u00ebs, dhe familjar\u00ebt e tyre, subjektet e ligjit nr. 10 192, dat\u00eb 3.12.2009 \u201cP\u00ebr parandalimin dhe goditjen e krimit t\u00eb organizuar dhe trafikimit n\u00ebp\u00ebrmjet masave parandaluese kund\u00ebr pasuris\u00eb; subjektet sipas p\u00ebrcaktimit t\u00eb nenit 16, t\u00eb Aktit Normativ nr.1, dat\u00eb 31.1.2020 \u201cP\u00ebr masat parandaluese n\u00eb kuad\u00ebr t\u00eb forcimit t\u00eb luft\u00ebs kund\u00ebr terrorizmit, krimit t\u00eb organizuar, krimeve t\u00eb r\u00ebnda dhe konsolidimit t\u00eb rendit e siguris\u00eb publike\u201d; personat e shpallur dhe personat, pe\u0308r te\u0308 cile\u0308t ka filluar procedura e shpalljes, n\u00eb zbatim t\u00eb parashikimeve t\u00eb Ligjit nr. 157\/2013, \u201cP\u00ebr masat kund\u00ebr financimit t\u00eb terrorizmit\u201d.<\/span><\/p>\n

DRAFTI I PLOT\u00cb<\/span><\/strong><\/p>\n

Subjektet p\u00ebrfituese<\/span><\/strong><\/p>\n

Subjekte t\u00eb k\u00ebtij ligji jan\u00eb individ\u00ebt shtetas t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebrs\u00eb pavar\u00ebsisht n\u00ebse jan\u00eb rezident\u00eb tatimor\u00eb ose jo n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, personat fizik\u00eb juridik\u00eb, tatimpagues rezident\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, si dhe individ\u00ebt rezident\u00eb tatimor\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, pavar\u00ebsisht shtet\u00ebsis\u00eb s\u00eb tyre.<\/span><\/p>\n

Subjekte p\u00ebrfitues t\u00eb k\u00ebtij ligj jan\u00eb subjektet e parashikuara n\u00eb pik\u00ebn 1 t\u00eb k\u00ebtij neni, t\u00eb cil\u00ebt kan\u00eb kryer procesin e deklarimit vullnetar dhe jan\u00eb pajisur me v\u00ebrtetimin e p\u00ebrfundimit t\u00eb procesit t\u00eb deklarimit t\u00eb pasurive sipas parashikimeve t\u00eb k\u00ebtij ligji.<\/span><\/p>\n

\u00a0Subjektet e p\u00ebrjashtuara<\/span><\/strong><\/p>\n

Jan\u00eb subjekte t\u00eb p\u00ebrjashtuara nga zbatimi i k\u00ebtij ligji:<\/span><\/p>\n

-Subjektet q\u00eb kan\u00eb detyrimin ligjor p\u00ebr deklarimin e pasuris\u00eb, n\u00eb zbatim t\u00eb nenit 3 t\u00eb ligjit nr. Nr.9049, dat\u00eb 10.4.2003 \u201cP\u00ebr deklarimin dhe kontrollin e pasurive, t\u00eb detyrimeve financiare t\u00eb t\u00eb zgjedhurve dhe t\u00eb disa n\u00ebpun\u00ebsve publik\u00eb\u201d i ndryshuar\u201d, si dhe personat n\u00eb p\u00ebrb\u00ebrje t\u00eb gj\u00ebndjes familjare t\u00eb tyre, n\u00eb dat\u00ebn e hyrjes n\u00eb fuqi t\u00eb k\u00ebtij ligji.<\/span><\/p>\n

-Subjektet t\u00eb cil\u00ebt br\u00ebnda tre viteve t\u00eb fundit kan\u00eb q\u00ebn\u00eb mbajt\u00ebs t\u00eb detyrave apo funksioneve sipas p\u00ebrcaktimit t\u00eb nenit 3 t\u00eb ligjit nr. Nr.9049, dat\u00eb 10.4.2003 \u201cP\u00ebr deklarimin dhe kontrollin e pasurive, t\u00eb detyrimeve financiare t\u00eb t\u00eb zgjedhurve dhe t\u00eb disa n\u00ebpun\u00ebsve publik\u00eb\u201d i ndryshuar\u201d, si dhe personat n\u00eb p\u00ebrb\u00ebrje t\u00eb gj\u00ebndjes familjare t\u00eb tyre, n\u00eb dat\u00ebn\u00a0 e hyrjes n\u00eb fuqi t\u00eb k\u00ebtij ligji.<\/span><\/p>\n

-Subjektet e ligjit nr. 10 192, dat\u00eb 3.12.2009 \u201cP\u00ebr parandalimin dhe goditjen e krimit t\u00eb organizuar dhe trafikimit n\u00ebp\u00ebrmjet masave parandaluese kund\u00ebr pasuris\u00eb;<\/span><\/p>\n

-Subjektet sipas p\u00ebrcaktimit t\u00eb nenit 16, t\u00eb Aktit Normativ nr.1, dat\u00eb 31.1.2020 \u201cP\u00ebr masat parandaluese n\u00eb kuad\u00ebr t\u00eb forcimit t\u00eb luft\u00ebs kund\u00ebr terrorizmit, krimit t\u00eb organizuar, krimeve t\u00eb r\u00ebnda dhe konsolidimit t\u00eb rendit e siguris\u00eb publike\u201d.<\/span><\/p>\n

-Personat e shpallur dhe personat, pe\u0308r te\u0308 cile\u0308t ka filluar procedura e shpalljes, n\u00eb zbatim t\u00eb parashikimeve t\u00eb Ligjit nr. 157\/2013, \u201cP\u00ebr masat kund\u00ebr financimit t\u00eb terrorizmit\u201d.<\/span><\/p>\n

Si do kryhet procedura e deklarimit vullnetar t\u00eb pasurive dhe pasqyrave financiare<\/span><\/strong><\/p>\n

1.Subjektet e k\u00ebtij ligji mund t\u00eb deklarojn\u00eb vullnetarisht pasurit\u00eb dhe element\u00eb t\u00eb pasqyrave financiare, pavar\u00ebsisht n\u00ebse pasurit\u00eb, n\u00eb t\u00ebr\u00ebsin\u00eb apo pjes\u00eb t\u00eb tyre, jan\u00eb t\u00eb padeklaruara apo t\u00eb pa regjistruara n\u00eb autoritet kompetente, apo pavar\u00ebsisht nese ato ndodhen n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/span><\/p>\n

2.Deklarimi vullnetar i pasurive apo i pasqyrave financiare (m\u00eb posht\u00eb deklarimi vullnetar) kryhet pran\u00eb struktur\u00ebs p\u00ebrgjegj\u00ebse t\u00eb ngritur n\u00eb kuad\u00ebr t\u00eb k\u00ebtij ligji pran\u00eb Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve apo nd\u00ebrmjet\u00ebsve t\u00eb autorizuar q\u00eb jan\u00eb bankat e nivelit t\u00eb dyt\u00eb apo institutet financiare, n\u00eb sportel apo online, n\u00ebp\u00ebrmjet paraqitjes s\u00eb nj\u00eb vet\u00ebdeklarimi t\u00eb paracaktuar (m\u00eb posht\u00eb formulari i deklarimit vullnetar), formati i t\u00eb cilit dhe m\u00ebnyra e procedimit p\u00ebrcaktohen me udh\u00ebzim t\u00eb Ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/span><\/p>\n

3.Procesi i deklarimit vullnetar fillon me depozitimin e formularit t\u00eb deklarimit vullnetar p\u00ebrmendur n\u00eb pik\u00ebn 2 t\u00eb k\u00ebtij neni dhe p\u00ebrfundon me pajisjen e subjektit me v\u00ebrtetimin p\u00ebrkat\u00ebs t\u00eb l\u00ebshuar sipas parashikimeve t\u00eb k\u00ebtij ligji. Zhvillimi i procedur\u00ebs dhe organizimi i saj parashikohen n\u00eb udh\u00ebzimin e Ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/span><\/p>\n

4.Pasurit\u00eb shuma n\u00eb t\u00eb holla depozitohen n\u00eb llogari bankare t\u00eb bankave t\u00eb nivelit t\u00eb dyt\u00eb, nd\u00ebrsa pasurit\u00eb e tjera, t\u00eb detyrueshme p\u00ebr t\u2019u regjistruar, ndiqen procedurat kryejn\u00eb regjistrimin sipas parashkimeve t\u00eb legjislacionit p\u00ebrkat\u00ebs t\u00eb fush\u00ebs.<\/span><\/p>\n

Deklarimi vullnetar i shumave n\u00eb t\u00eb holla<\/span><\/strong><\/p>\n

Deklarimi i shumave n\u00eb t\u00eb holla kryhet si m\u00eb posht\u00eb:<\/span><\/p>\n

    \n
  1. subjekti ose p\u00ebrfaq\u00ebsuesi i posa\u00e7\u00ebm plot\u00ebson nj\u00eb formular aplikimi p\u00ebr depozitim t\u00eb shum\u00ebs n\u00eb t\u00eb holla n\u00eb nj\u00eb num\u00ebr llogarie bankare t\u00eb hapur prej tyre p\u00ebr k\u00ebt\u00eb q\u00ebllim.<\/span><\/li>\n
  2. formulari verifikohet p\u00ebr m\u00ebnyr\u00ebn e plot\u00ebsimit t\u00eb tij dhe subjekti pajiset me kopje t\u00eb aplikimit, t\u00eb verifikuar;<\/span><\/li>\n
  3. subjekti apo p\u00ebrfaq\u00ebsuesi I tij kryejn\u00eb depozitimin e shumave n\u00eb t\u00eb holla n\u00eb llogarin\u00eb p\u00ebrkat\u00ebse bankare<\/span><\/li>\n<\/ol>\n

    Detyrimet tatimore t\u00eb subjekteve p\u00ebrfitues, deri m\u00eb hyrjen n\u00eb fuqi t\u00eb k\u00ebtij ligji, konsiderohen t\u00eb paguara rregullisht dhe administratat tatimore nuk mund t\u2019i k\u00ebrkojn\u00eb pages\u00ebn e detyrimeve t\u00eb tjera shtes\u00eb ndaj atyre t\u00eb paguara, p\u00ebr k\u00ebt\u00eb periudh\u00eb n\u00eb lidhje me vler\u00ebn dhe llojin e pasuris\u00eb s\u00eb deklaruar.<\/span><\/p>\n

    Deklarimi vullnetar i pasurive t\u00eb tjera<\/span><\/strong><\/p>\n

    Pasurit\u00eb e tjera, t\u00eb ndryshme nga shumat n\u00eb t\u00eb holla, deklarohen pran\u00eb struktur\u00ebs p\u00ebrgjegj\u00ebse t\u00eb parashikuar n\u00eb k\u00ebt\u00eb ligj, procedurat dhe formular\u00ebt e deklarimit dhe pagesave p\u00ebrcaktohen me udh\u00ebzim t\u00eb Ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/span><\/p>\n

    N\u00ebse pasurit\u00eb e deklaruara jan\u00eb pasuri t\u00eb paluajtshme apo pasurit\u00eb t\u00eb luajtshme t\u00eb regjistrueshme, me p\u00ebrfundimin e procesit t\u00eb deklarimit vullnetar t\u00eb pasurive sipas parshikimeve t\u00eb k\u00ebtj ligji, subjekti p\u00ebrfitues ka prioritet n\u00eb kryerjen e regjistrimit t\u00eb pasuris\u00eb pas plot\u00ebsimit t\u00eb kushteve t\u00eb parashikuara nga legjislacioni i fush\u00ebs. V\u00ebrtetimi i p\u00ebrfundimit t\u00eb procesit t\u00eb deklarimit vullnetar nuk p\u00ebrb\u00ebn regjistrim t\u00eb k\u00ebtyre pasurive.<\/span><\/p>\n

    Deklararimi vullnetar i element\u00ebve t\u00eb vecant\u00eb t\u00eb pasqyrave financiare:<\/span><\/strong><\/p>\n

    Personat fizike apo juridike, subjekte t\u00eb k\u00ebtij ligji mund t\u00eb rideklaroj\u00eb cdo element t\u00eb vecant\u00eb t\u00eb aktiv\u00ebve, detyrimeve apo kapitaleve t\u00eb veta t\u00eb pasqyrave financiare t\u00eb shoqeris\u00eb me synimin p\u00ebr t\u00eb siguruar nj\u00eb paraqitje reale, t\u00eb v\u00ebrtet\u00eb dhe e drejt\u00eb t\u00eb cdo elementi t\u00eb aktiv\u00ebve dhe detyrimeve t\u00eb k\u00ebtyre pasqyrave.<\/span><\/p>\n

    P\u00ebr cdo diferenc\u00eb negative apo pozitive q\u00eb lind nga gjendja reale me gjendjen aktuale kontabel, subjektit i lind detyrimi p\u00ebr pages\u00eb t\u00eb tatimit sipas vler\u00ebs dhe modaliteteve kohore t\u00eb parashikuara n\u00eb nenin 12 t\u00eb k\u00ebtij ligji.<\/span><\/p>\n

    \u00c7do diferenc\u00eb e kontabilizuar per kete qellim do t\u00eb klasifikohet si e ardhur e patatueshme apo shpenzim i pazbritsh\u00ebm p\u00ebr q\u00ebllime t\u00eb deklarat\u00ebs s\u00eb tatim fitimit apo tatimit t\u00eb thjeshtuar t\u00eb fitimit.<\/span><\/p>\n

    Shumat e detyrimeve ndaj ortakeve te shoqerise t\u00eb rivleresuara sipas dispozitave te ketij neni, mund t\u00eb perdoren lirisht prej tyre p\u00ebr qellim\u00eb t\u00eb biznesit apo personale.<\/span><\/p>\n

    Tatimi i posa\u00e7\u00ebm n\u00eb burim<\/span><\/strong><\/p>\n

    N\u00eb rastet e deklarimit vullnetar t\u00eb shumave n\u00eb t\u00eb holla dhe t\u00eb depozitimit t\u00eb tyre n\u00eb llogarit\u00eb bankare, banka mban nj\u00eb tatim t\u00eb posac\u00ebm n\u00eb burim n\u00eb vler\u00ebn si vijon:<\/span><\/p>\n

      \n
    1. 5 p\u00ebr qind t\u00eb shum\u00ebs totale t\u00eb deklaruar p\u00ebr deklarime t\u00eb kryera n\u00eb kat\u00ebr muajt e par\u00eb nga hyrja n\u00eb fuqi e ligjit<\/span><\/li>\n
    2. 7 p\u00ebr qind t\u00eb shum\u00ebs totale t\u00eb deklaruar p\u00ebr deklarime t\u00eb kryera n\u00eb kat\u00ebr muajt e dyt\u00eb nga hyrja n\u00eb fuqi e ligjit<\/span><\/li>\n
    3. 10 p\u00ebr qind t\u00eb shum\u00ebs totale t\u00eb deklaruar p\u00ebr deklarime t\u00eb kryera n\u00eb kat\u00ebr muajt e tret\u00eb nga hyrja n\u00eb fuqi e ligjit<\/span><\/li>\n<\/ol>\n

      N\u00eb rastet e deklarimit vullnetar t\u00eb pasurive t\u00eb tjera t\u00eb deklaruara vullnetarisht pran\u00eb nj\u00ebsis\u00eb speciale t\u00eb ngritur n\u00eb kuad\u00ebr t\u00eb k\u00ebtij ligji, tatim I posac\u00ebm n\u00eb burim paguhet n\u00eb vler\u00ebn si vijon:<\/span><\/p>\n

        \n
      1. 5 p\u00ebr qind t\u00eb vler\u00eb s\u00eb deklaruar p\u00ebr deklarime t\u00eb kryera n\u00eb kat\u00ebr muajt e par\u00eb nga hyrja n\u00eb fuqi e ligjit<\/span><\/li>\n
      2. \u00a0p\u00ebr qind t\u00eb vler\u00eb s\u00eb deklaruar p\u00ebr deklarime t\u00eb kryera n\u00eb kat\u00ebr muajt e dyt\u00eb nga hyrja n\u00eb fuqi e ligjit<\/span><\/li>\n
      3. 10 p\u00ebr qind t\u00eb vler\u00eb s\u00eb deklaruar p\u00ebr deklarime t\u00eb kryera n\u00eb kat\u00ebr muajt e tret\u00eb nga hyrja n\u00eb fuqi e ligjit.<\/span><\/li>\n<\/ol>\n

        Njesia e posacme e krijuar me k\u00ebt\u00eb ligj, bankat e nivelit t\u00eb dyt\u00eb apo institucionet financiare, n\u00eb cil\u00ebsin\u00eb e nd\u00ebrmjet\u00ebsit, transferojn\u00eb t\u00eb ardhurat e mbledhura nga pagesat e tatimit t\u00eb posacm\u00eb n\u00eb burim n\u00eb kuad\u00ebr t\u00eb k\u00ebtij ligji, n\u00eb llogarit\u00eb e thesarit t\u00eb Ministris\u00eb s\u00eb Financave.<\/span><\/p>\n

        Riatdhesim i pasurive<\/span><\/strong><\/p>\n

        Pasuria, p\u00ebrfshir\u00eb shumat n\u00eb t\u00eb holla, q\u00eb ndodhet jasht\u00eb territorit t\u00eb RSH, mund t\u00eb riatdhesohet me pagimin e tatimitn\u00eb burim sipas parashikimit t\u00eb nenit 12 t\u00eb k\u00ebtij ligji. Pasurit\u00eb e riatdhesuara n\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb mund t\u00eb p\u00ebrdoren dhe administrohen lirisht sipas parashikimeve t\u00eb legjislacionit p\u00ebrkat\u00ebs<\/span><\/p>\n

        P\u00ebr riatdhesimin e pasurive sipas pik\u00ebs 1, subjektet e k\u00ebtij ligji personalisht apo n\u00ebp\u00ebrmjet nd\u00ebrmjet\u00ebsve financiar\u00eb, plot\u00ebsojn\u00eb formularin p\u00ebr deklarimin vullnetar t\u00eb pasurive sipas parashikimeve t\u00eb nenit 8 t\u00eb k\u00ebtij ligji dhe e paraqisin k\u00ebt\u00eb deklarim n\u00eb autoritet p\u00ebrgjegj\u00ebse t\u00eb kufirit, n\u00eb rast nevoj\u00eb. Rregullat dhe m\u00ebnyra e riatdhesimit t\u00eb pasurive paarshikohen n\u00eb udh\u00ebzimin p\u00ebrkat\u00ebs t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/span><\/p>\n

        Deklarimet dhe veprimet e kryera n\u00eb kuad\u00ebr t\u00eb riatdhesimit t\u00eb pasurive nga ana e subjekteve p\u00ebrfituese sipas k\u00ebtij ligji, n\u00eb lidhje me llojin dhe vler\u00ebn e pasuris\u00eb q\u00eb deklaron\u00eb vullnetarisht n\u00eb formularin p\u00ebrkat\u00ebs, nuk mund t\u00eb sh\u00ebrbejn\u00eb si indicie apo prov\u00eb p\u00ebr ndjekjen apo procedimin penal dhe\/ose administrativ t\u00eb k\u00ebtyre subjekteve.<\/span><\/p>\n

        Nd\u00ebrprerja e procedur\u00ebs s\u00eb deklarimit vullnetar<\/span><\/strong><\/p>\n

        1.Procedura e deklarimit vullnetar konsiderohet e nd\u00ebrprer\u00eb:<\/span><\/p>\n

        (a) Me vet\u00ebdeklarim t\u00eb subjektit, n\u00eb cdo koh\u00eb, pas fillimit t\u00eb procedur\u00ebs s\u00eb deklarimit vullnetar pa pasur nevoj\u00eb t\u00eb shpreh shkaqet e nd\u00ebrprerjes.<\/span><\/p>\n

        (b) Me p\u00ebrfundimin e afatit t\u00eb zbatimit t\u00eb ligjit dhe mosplot\u00ebsim t\u00eb kushteve t\u00eb parashikuara n\u00eb nenin 15 pika 1 t\u00eb k\u00ebtij ligji.<\/span><\/p>\n

        Me nd\u00ebrprerjen e procedur\u00ebs s\u00eb deklarimit vullnetar konsiderohet se procedura e deklarimit n\u00eb kuptim t\u00eb k\u00ebtij ligji nuk ka filluar dhe subjekti nuk konsiderohet subjekt p\u00ebrfitues n\u00eb kuptim k\u00ebtij ligji.<\/span><\/p>\n

        P\u00ebrfundimi i procedur\u00ebs s\u00eb deklarimit vullnetar<\/span><\/strong><\/p>\n

        1.Procedura e deklarimit vullnetar p\u00ebrfundon me plot\u00ebsimin t\u00eb k\u00ebtyre kushteve:<\/span><\/p>\n

        (a) me pagimin e vler\u00ebs s\u00eb tatimit t\u00eb posac\u00ebm n\u00eb burim sipas parashikimit t\u00eb nenit 12 t\u00eb k\u00ebtij ligji,<\/span><\/p>\n

        (b) me depozitimin n\u00eb llogarin\u00eb p\u00ebrkat\u00ebse bankare, t\u00eb shumave sipas parashikimit t\u00eb k\u00ebtij ligji n\u00eb rast se pasuria konsiston n\u00eb shuma monetare.<\/span><\/p>\n

        Me p\u00ebrfundimin procedur\u00ebs s\u00eb deklarimit vullnetar, brenda 20 dit\u00ebve nga dor\u00ebzimi i dokumentacionit sipas pik\u00ebs 1, nj\u00ebsia e posacme e krijuar n\u00eb kuptim t\u00eb k\u00ebtij ligji l\u00ebshon v\u00ebrtetimin p\u00ebrkat\u00ebs t\u00eb p\u00ebrfundimit t\u00eb procesit t\u00eb deklarimit vullnetar t\u00eb pasurive, formati i t\u00eb cilit miratohet me urdh\u00ebr t\u00eb e ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/span><\/p>\n

        Personi n\u00eb em\u00ebr t\u00eb t\u00eb cilit \u00ebsht\u00eb l\u00ebshuar v\u00ebrtetimi p\u00ebr p\u00ebrfundimin e procesit t\u00eb deklarimit vullnetar konsiderohet subjekt p\u00ebrfitues p\u00ebr pasurin\u00eb p\u00ebrkat\u00ebsisht sipas llojit dhe vler\u00ebs s\u00eb p\u00ebrcaktuar n\u00eb v\u00ebrtetimin p\u00ebr p\u00ebrfundimin e procesit t\u00eb deklarimit vullnetar.<\/span><\/p>\n

        Pasuria p\u00ebr t\u00eb cil\u00ebn \u00ebsht\u00eb l\u00ebshuar v\u00ebrtetimi n\u00eb p\u00ebrfundim te procesit t\u00eb deklarimit vullnetar konsiderohet pasuri e deklaruar n\u00eb kuptim t\u00eb k\u00ebtij ligji.<\/span><\/p>\n

        Efektet e p\u00ebrfundimit t\u00eb procedur\u00ebs s\u00eb deklarimit vullnetar<\/span><\/strong><\/p>\n

        Individ\u00ebt, personat fizik\u00eb dhe personat juridik\u00eb, subjekte p\u00ebrfitues sipas parashikimeve t\u00eb k\u00ebtij ligji, me pajisjen me v\u00ebrtetimin e p\u00ebrfundimit t\u00eb procesit t\u00eb deklarimit vullnetar, g\u00ebzojn\u00eb k\u00ebto t\u00eb drejta:<\/span><\/p>\n

          \n
        1. t\u00eb ardhurat pas kryerjes s\u00eb pages\u00ebs s\u00eb detyrimeve, sipas parashikimeve n\u00eb k\u00ebt\u00eb ligji, konsiderohen si t\u00eb ardhura, p\u00ebr t\u00eb cilat detyrimet tatimore jan\u00eb paguar n\u00eb p\u00ebrputhje me legjislacionin shqiptar;<\/span><\/li>\n
        2. p\u00ebrjashtohen nga detyrimi I dh\u00ebnies s\u00eb informacionit pran\u00eb insitucioneve p\u00ebrkat\u00ebse administratuve n\u00eb lidhje me koh\u00ebn, m\u00ebnyr\u00ebn e krijimit, mbajtjen apo posedimin e pasurive t\u00eb deklaruara n\u00eb p\u00ebrputhje me parashikimet e k\u00ebtij ligji;<\/span><\/li>\n
        3. t\u00eb drejt\u00ebn e ruajtjes s\u00eb sekretit, sipas p\u00ebrkufizimit t\u00eb k\u00ebtij ligji, p\u00ebr sa i p\u00ebrket ligj\u00ebsimit t\u00eb pasurive t\u00eb deklaruara dhe deklarimit t\u00eb emelent\u00ebve t\u00eb pasqyrave financiare, sipas parashikimeve t\u00eb k\u00ebtij ligji;<\/span><\/li>\n
        4. garanci p\u00ebr subjektet, q\u00eb kan\u00eb deklaruar shuma n\u00eb t\u00eb holla, p\u00ebr mosdiskriminimin n\u00eb t\u00eb ardhmen, n\u00eb procedurat e p\u00ebrllogaritjes s\u00eb detyrimeve tatimore.<\/li>\n
        5. p\u00ebrjashtim nga ndjekja e procedurave hetimore dhe administrative n\u00eb kuad\u00ebr t\u00eb nd\u00ebshkimit administrativn\u00eb lidhje me pasurit\u00eb e deklaruara sipas parashikimeve t\u00eb k\u00ebtij ligji, n\u00ebse nuk parashikohet ndryshe n\u00eb k\u00ebt\u00eb ligj.<\/span><\/li>\n
        6. p\u00ebrjashtim nga ndjekja penale dhe procedimi penal n\u00eb kuad\u00ebr t\u00eb ligjit penal t\u00eb zbatuesh\u00ebm n\u00eb Republik\u00ebn e Shqip\u00ebris\u00ebp\u00ebr vepra penale n\u00eb lidhje me pasurit\u00eb e deklaruara sipas kushteve dhe parashikimeve t\u00eb k\u00ebtij ligji.<\/span><\/li>\n
        7. Mosv\u00ebnia e mas\u00ebs s\u00eb sekuestros apo konfiskimit ndaj pasurive t\u00eb deklaruara vullnetarisht<\/span><\/li>\n<\/ol>\n

          \u00c7do paqart\u00ebsi n\u00eb zbatimin e k\u00ebtij ligji interpretohet n\u00eb favor t\u00eb subjekteve p\u00ebrfitues.<\/span><\/p>\n

          Tatimet e mbajtura n\u00eb burim p\u00ebr efekt t\u00eb deklarimit t\u00eb pasurive nuk konsiderohen shpenzim i zbritsh\u00ebm p\u00ebr efekte fiskale.<\/span><\/p>\n

          N\u00eb rastet e deklarimit t\u00eb elemnt\u00ebve t\u00eb pasqyrave financiare t\u00eb drejtat e subjekteve p\u00ebrfituese, p\u00ebr aq sa t\u00eb zbatueshme shtrihen edhe te profesionistet e sektorit q\u00eb kan\u00eb certifikuar veprimet e rishikuara.<\/span><\/p>\n

          Parashikimet e k\u00ebtij neni nuk zbatohen ndaj subjekteve t\u00eb parashikuara nga neni 6 i k\u00ebtij ligji.<\/span><\/p>\n

          Falja e gjobave\/kamatvonesave \/ penaliteteve p\u00ebr veprimet me pasurit\u00eb e deklaruara<\/span><\/strong><\/p>\n

          1.T\u00eb gjith\u00eb subjekteve p\u00ebrfituese sipas p\u00ebrcaktimit t\u00eb k\u00ebtij ligji, u falen t\u00eb gjitha gjobat \/kamatevonesat \/ penalitetet t\u00eb parashikuara n\u00eb legjislacionin n\u00eb fuqi per regjistrimi pasuris\u00eb s\u00eb\u00a0 q\u00eb konsiderohet e deklaruar n\u00eb kuptim t\u00eb k\u00ebtij ligji n\u00ebse brenda afatit t\u00eb zbatimit t\u00eb k\u00ebtij ligji kryejn\u00eb\u00a0 rregjistrimin e pasuris\u00eb n\u00eb p\u00ebrputhje me parashikimet e legjislacionit n\u00eb fuqi.<\/span><\/p>\n

          Parashikimet e pik\u00ebs 1 t\u00eb k\u00ebtij neni nuk zbatohen ndaj subjekteve t\u00eb parashikuara nga neni 6 i k\u00ebtij ligji.<\/span><\/p>\n

          Kushtet p\u00ebr dh\u00ebnien e amnistis\u00eb nga ndjekja penale<\/span><\/strong><\/p>\n

          Mosfillimin e procedimit penal ndaj per, subjekteve p\u00ebrfitues n\u00eb em\u00ebr t\u00eb t\u00eb cil\u00ebve \u00ebsht\u00eb l\u00ebshuar vertetimin i p\u00ebrfundimit t\u00eb procesit t\u00eb deklarimit vullnetar, p\u00ebr vepra penale q\u00eb lidhen drejtperdrejte ose n\u00eb m\u00ebnyre t\u00eb t\u00ebrthort\u00eb me krijimin dhe disponimin e pasuris\u00eb objekt i deklarimit vullnetar, t\u00eb kryera deri me dat\u00eb \u2026(hyrja n\u00eb fuqi e ligjit).<\/span><\/p>\n

          Parashikimet e k\u00ebsaj pike nuk zbatohen p\u00ebr procedimet penale te regjistruara deri m\u00eb dat\u00eb 1 maj 2020.<\/span><\/p>\n

          Nuk p\u00ebrfitojn\u00eb nga parashikimet e pik\u00ebs 1 t\u00eb k\u00ebtij neni:<\/span><\/p>\n

          -Subjektet q\u00eb kan\u00eb detyrimin ligjor p\u00ebr deklarimin e pasuris\u00eb, n\u00eb zbatim t\u00eb nenit 3 t\u00eb ligjit nr. Nr.9049, dat\u00eb 10.4.2003 \u201cP\u00ebr deklarimin dhe kontrollin e pasurive, t\u00eb detyrimeve financiare t\u00eb t\u00eb zgjedhurve dhe t\u00eb disa n\u00ebpun\u00ebsve publik\u00eb\u201d i ndryshuar\u201d, si dhe personat n\u00eb p\u00ebrb\u00ebrje t\u00eb gj\u00ebndjes familjare t\u00eb tyre, n\u00eb dat\u00ebn e hyrjes n\u00eb fuqi t\u00eb k\u00ebtij ligji.<\/span><\/p>\n

          -Subjektet t\u00eb cil\u00ebt br\u00ebnda tre viteve t\u00eb fundit kan\u00eb q\u00ebn\u00eb mbajt\u00ebs t\u00eb detyrave apo funksioneve sipas p\u00ebrcaktimit t\u00eb nenit 3 t\u00eb ligjit nr. Nr.9049, dat\u00eb 10.4.2003 \u201cP\u00ebr deklarimin dhe kontrollin e pasurive, t\u00eb detyrimeve financiare t\u00eb t\u00eb zgjedhurve dhe t\u00eb disa n\u00ebpun\u00ebsve publik\u00eb\u201d i ndryshuar\u201d, si dhe personat n\u00eb p\u00ebrb\u00ebrje t\u00eb gj\u00ebndjes familjare t\u00eb tyre, n\u00eb dat\u00ebn e hyrjes n\u00eb fuqi t\u00eb k\u00ebtij ligji.<\/span><\/p>\n

          -Subjektet e ligjit nr. 10 192, dat\u00eb 3.12.2009 \u201cP\u00ebr parandalimin dhe goditjen e krimit t\u00eb organizuar dhe trafikimit n\u00ebp\u00ebrmjet masave parandaluese kund\u00ebr pasuris\u00eb;<\/span><\/p>\n

          -Subjektet sipas p\u00ebrcaktimit t\u00eb nenit 16, t\u00eb Aktit Normativ nr.1, dat\u00eb 31.1.2020 \u201cP\u00ebr masat parandaluese n\u00eb kuad\u00ebr t\u00eb forcimit t\u00eb luft\u00ebs kund\u00ebr terrorizmit, krimit t\u00eb organizuar, krimeve t\u00eb r\u00ebnda dhe konsolidimit t\u00eb rendit e siguris\u00eb publike\u201d.<\/span><\/p>\n

          -Personat e shpallur dhe personat, pe\u0308r te\u0308 cile\u0308t ka filluar procedura e shpalljes, n\u00eb zbatim t\u00eb parashikimeve t\u00eb Ligjit nr. 157\/2013, \u201cP\u00ebr masat kund\u00ebr financimit t\u00eb terrorizmit\u201d.<\/span><\/p>\n

          VINI RE<\/strong><\/span>: Ky material \u00ebsht\u00eb pron\u00ebsi intelektuale e Monitor<\/span><\/a><\/span><\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"excerpt":{"rendered":"

          Amnistia e kapitaleve do t\u00eb zbatohet mbi parimin e deklarimit vullnetar t\u00eb pasurive t\u00eb padeklaruara nga individ\u00ebt dhe sip\u00ebrmarrja. Qeveria parashikon t\u00eb aplikojn\u00eb nj\u00eb tatim n\u00eb burim nga 5 deri n\u00eb 10% p\u00ebr t\u00eb nxitur deklarimin e pasurive, sipas draftit t\u00eb plot\u00eb t\u00eb zbardhur nga Monitor. Konkretisht, n\u00ebse vlera do t\u00eb deklarohet\u00a0 n\u00eb 4 muajt […]<\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"author":51,"featured_media":379651,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[65,13],"tags":[],"class_list":["post-379649","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\/379649","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\/51"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/comments?post=379649"}],"version-history":[{"count":0,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/379649\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media\/379651"}],"wp:attachment":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media?parent=379649"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/categories?post=379649"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/tags?post=379649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}