{"id":449542,"date":"2021-05-11T18:43:38","date_gmt":"2021-05-11T16:43:38","guid":{"rendered":"https:\/\/hashtag.al\/?p=449542"},"modified":"2021-05-11T18:28:57","modified_gmt":"2021-05-11T16:28:57","slug":"rindertimi-si-do-njihen-si-shpenzime-te-zbritshme-kontributet-e-donatoreve-per-kompanite-e-ndertimit-miratohen-procedurat","status":"publish","type":"post","link":"https:\/\/www.hashtag.al\/index.php\/2021\/05\/11\/rindertimi-si-do-njihen-si-shpenzime-te-zbritshme-kontributet-e-donatoreve-per-kompanite-e-ndertimit-miratohen-procedurat\/","title":{"rendered":"Rind\u00ebrtimi\/Si do njihen si shpenzime t\u00eb zbritshme kontributet e donator\u00ebve p\u00ebr kompanit\u00eb e nd\u00ebrtimit; Miratohen procedurat","gt_translate_keys":[{"key":"rendered","format":"text"}]},"content":{"rendered":"

\"\"<\/span><\/p>\n

Materialeve t\u00eb nd\u00ebrtimit t\u00eb donator\u00ebve, q\u00eb do t\u00eb merren n\u00eb dor\u00ebzim nga kompanit\u00eb q\u00eb po rind\u00ebrtojn\u00eb sht\u00ebpit\u00eb e d\u00ebmtuara nga t\u00ebrmeti, do t\u2019u njihen si shpenzime t\u00eb zbritshme mbi tatimfitimin. <\/span><\/p>\n

Udh\u00ebzimi i p\u00ebrbashk\u00ebt i ministres t\u00eb Financave dhe Ekonomis\u00eb, Anila Denaj dhe ministrit t\u00eb Mbrojtjes, Niko Peleshi i botuar n\u00eb Fletoren Zyrtare miraton metodologjin\u00eb p\u00ebr p\u00ebrcaktimin e vler\u00ebs s\u00eb kontributeve n\u00eb natyr\u00eb, sendeve apo materialeve nd\u00ebrtimore, si dhe kushtet e procedurat p\u00ebr njohjen e kontributit si shpenzim i zbritsh\u00ebm.<\/span><\/p>\n

Udh\u00ebzimi p\u00ebrcakton se kontributet n\u00eb natyr\u00eb (materiale apo pajisje nd\u00ebrtimi) e donator\u00ebve do t\u00eb merren n\u00eb dor\u00ebzim nga Agjencia Komb\u00ebtare e Mbrojtjes Civile q\u00eb do t\u00eb bashk\u00ebpunoj\u00eb me Drejtorin\u00eb e P\u00ebrgjithshme t\u00eb Rezervave Materiale t\u00eb Shtetit dhe m\u00eb pas do t\u00eb l\u00ebvrohen te operator\u00ebt ekonomik\u00eb. <\/span><\/p>\n

Sakaq \u00e7mimet e inventarizimit t\u00eb materialeve t\u00eb nd\u00ebrtimit do t\u00eb p\u00ebrcaktohen nga vet\u00eb autoriteti p\u00ebrgjegj\u00ebs p\u00ebr magazinimin, duke u bazuar n\u00eb \u00e7mimet e shitjes, kur k\u00ebto dhurohen me fatur\u00eb, n\u00eb \u00e7mimet referuese t\u00eb doganave, kur nuk kan\u00eb nj\u00eb fatur\u00eb ose n\u00eb \u00e7mimet referuese sipas manualeve t\u00eb nd\u00ebrtimit n\u00eb fuqi.<\/span><\/p>\n

Sipas dokumentit, kushtet dhe procedurat p\u00ebr njohjen e kontributeve si shpenzime t\u00eb zbritshme, zbatohen n\u00eb p\u00ebrputhje me parashikimet n\u00eb legjislacionin fiskal.\u00a0 P\u00ebr rastet kur k\u00ebto sh\u00ebrbime nuk jan\u00eb parashikuar n\u00eb manual dhe operatori nuk ka fatura t\u00eb ngjashme n\u00eb gjasht\u00ebmujorin e fundit, udh\u00ebzimi thekson se vlera mund t\u00eb llogaritet nga fatura me t\u00eb nj\u00ebjtin z\u00eb nga operator\u00eb t\u00eb ngjash\u00ebm, n\u00eb bashk\u00ebpunim me Drejtorin\u00eb e P\u00ebrgjithshme t\u00eb Tatimeve.<\/span><\/p>\n

Udh\u00ebzimi<\/strong><\/span><\/p>\n

    \n
  1. Kontribut n\u00eb natyr\u00eb do t\u00eb quhet \u00e7do material ose sh\u00ebrbim (pun\u00eb), me q\u00ebllim dhe destinacion objektet q\u00eb do t\u00eb rind\u00ebrtohen, n\u00eb kuad\u00ebr t\u00eb procesit t\u00eb rind\u00ebrtimit. Kontributet do t\u00eb ndahen n\u00eb dy kategori t\u00eb ve\u00e7anta: a) materiale nd\u00ebrtimore ose mallra e pajisje q\u00eb sh\u00ebrbejn\u00eb p\u00ebr rind\u00ebrtimin ose rehabilitimin e objekteve dhe ambienteve n\u00eb funksion t\u00eb procesit t\u00eb rind\u00ebrtimit; b) sh\u00ebrbime (pun\u00eb) t\u00eb ndryshme q\u00eb do t\u00eb ofrohen nga donator\u00eb, subjekte private e shtet\u00ebrore, t\u00eb huaj ose vendas, me q\u00ebllim nd\u00ebrtimin e objekteve ose ambienteve p\u00ebrreth tyre, q\u00eb jan\u00eb pjes\u00eb e programit t\u00eb miratuar nga Komiteti Shtet\u00ebror i Rind\u00ebrtimit.<\/span><\/li>\n
  2. N\u00eb rastet kur donator\u00ebt marrin p\u00ebrsip\u00ebr t\u00eb kontribuojn\u00eb n\u00eb natyr\u00eb, sende apo material nd\u00ebrtimore, pun\u00eb apo sh\u00ebrbime n\u00eb funksion t\u00eb procesit t\u00eb rind\u00ebrtimit, k\u00ebto kontribute, merren n\u00eb dor\u00ebzim nga Agjencia Komb\u00ebtare e Mbrojtjes Civile, q\u00eb bashk\u00ebpunon p\u00ebr k\u00ebt\u00eb q\u00ebllim me Drejtorin\u00eb e P\u00ebrgjithshme t\u00eb Rezervave Materiale t\u00eb Shtetit ose me k\u00ebrkes\u00eb t\u00eb k\u00ebsaj drejtorie, me nj\u00ebsit\u00eb e vet\u00ebqeverisjes vendore dhe i vendosen n\u00eb dispozicion t\u00eb nj\u00ebsis\u00eb zbatuese, sipas p\u00ebrcaktimeve n\u00eb k\u00ebt\u00eb udh\u00ebzim: a) marrja n\u00eb dor\u00ebzim e tyre b\u00ebhet me komision t\u00eb ngritur nga AKMC-ja. Mallrat merren me dokumentacion shoq\u00ebrues, kryesisht aktin e dhurimit, dokumentacion origjine, fatur\u00eb tatimore, certifikata t\u00eb ndryshme e garanci n\u00ebse ka. Nuk pranohen mallra jasht\u00eb p\u00ebrdorimit, jasht\u00eb funksionit dhe jasht\u00eb standardit shtet\u00ebror. Gjithashtu, nuk pranohen mallra e materiale t\u00eb cilat nuk mund t\u2019i sh\u00ebrbejn\u00eb q\u00ebllimit dhe objektit t\u00eb rind\u00ebrtimit n\u00eb t\u00ebr\u00ebsi. N\u00ebse, p\u00ebr shkak t\u00eb munges\u00ebs s\u00eb ambienteve magazinuese, k\u00ebto materiale nuk mund t\u00eb magazinohen n\u00eb ambientet e AKMC-s\u00eb, materialet depozitohen n\u00eb ambientet e Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Rezervave Materiale t\u00eb Shtetit; b) sh\u00ebrbimet, pun\u00ebt, merren n\u00eb dor\u00ebzim me komision t\u00eb ngritur nga AKMC-ja. K\u00ebto sh\u00ebrbime merren me dokumentacion shoq\u00ebrues, kryesisht aktin e dhurimit, fatur\u00eb tatimore, garanci punimesh. K\u00ebto pun\u00eb merren n\u00eb dor\u00ebzim nga autoriteti (operatori) mbik\u00ebqyr\u00ebs dhe kolaudatori i objektit p\u00ebrkat\u00ebs, n\u00ebse p\u00ebrmbushin standardet shtet\u00ebrore t\u00eb punimeve t\u00eb konfirmuara n\u00eb volume dhe cil\u00ebsi. Ky proces dokumentohet n\u00eb prani edhe t\u00eb p\u00ebrfaq\u00ebsuesve t\u00eb nj\u00ebsis\u00eb vendore, n\u00eb rast se jan\u00eb p\u00ebrfitues. N\u00eb p\u00ebrb\u00ebrje t\u00eb komisionit minimalisht t\u00eb jet\u00eb nj\u00eb specialist i fush\u00ebs, sipas objektit t\u00eb dhuruar, n\u00ebse k\u00ebto materiale rezultojn\u00eb specifike. Gjithashtu, n\u00ebse AKMC-ja, nga strukturat e veta, nuk disponon specialist\u00eb t\u00eb fush\u00ebs, rast pas rasti, n\u00eb bashk\u00ebpunim me strukturat e Ministris\u00eb s\u00eb Mbrojtjes, b\u00ebn pjes\u00eb p\u00ebrb\u00ebr\u00ebse specialist\u00eb nga kjo struktur\u00eb.<\/span><\/li>\n
  3. Pas magazinimit dhe marrjes n\u00eb dor\u00ebzim t\u00eb materialeve, ato l\u00ebvrohen sipas k\u00ebrkes\u00ebs s\u00eb nj\u00ebsis\u00eb p\u00ebrfituese dhe transferimi i tyre b\u00ebhet me miratim nga Komiteti Shtet\u00ebror i Rind\u00ebrtimit, pasi t\u00eb jet\u00eb vendosur nga K\u00ebshilli i Ministrave p\u00ebr p\u00ebrdorimin e tyre. N\u00ebse p\u00ebr arsye kohore, kostoje administrative, teknike e fizike, \u00ebsht\u00eb i pamundur magazinimi i materialeve, AKMC-ja administron vet\u00ebm dokumentacionin p\u00ebrkat\u00ebs dhe nj\u00ebkoh\u00ebsisht, pas miratimit t\u00eb Komitetit Shtet\u00ebror t\u00eb Rind\u00ebrtimit, b\u00ebhet marrja n\u00eb dor\u00ebzim dhe transferimi te nj\u00ebsia p\u00ebrfituese. Marrja n\u00eb dor\u00ebzim e mallrave konfirmohet nga nj\u00ebsia p\u00ebrfituese.<\/span><\/li>\n
  4. Kontributet n\u00eb natyr\u00eb t\u00eb prodhuara, t\u00eb projektuara apo t\u00eb p\u00ebrshtatura p\u00ebr nd\u00ebrtim ose rikonstruksion p\u00ebrllogariten n\u00eb vler\u00ebn e tyre financiare dhe i vendosen n\u00eb dispozicion kontraktorit t\u00eb p\u00ebrzgjedhur p\u00ebr zbatimin e punimeve, me kusht q\u00eb vlera korresponduese e tyre t\u2019i zbritet kostos s\u00eb preventivit t\u00eb projektit q\u00eb do t\u00eb zbatohet.<\/span><\/li>\n
  5. Pas magazinimit, autoriteti p\u00ebrgjegj\u00ebs p\u00ebr magazinimin l\u00ebshon nj\u00eb v\u00ebrtetim ku p\u00ebrcaktohet emri i subjektit, p\u00ebrshkrimi i sendeve t\u00eb dhuruara, sasia e tyre, si dhe data dhe vendi i depozitimit.<\/span><\/li>\n
  6. \u00c7mimet e inventarizimit t\u00eb tyre p\u00ebrcaktohen nga vet\u00eb autoriteti p\u00ebrgjegj\u00ebs p\u00ebr magazinimin, duke u bazuar n\u00eb \u00e7mimet e shitjes, kur k\u00ebto dhurohen me fatur\u00eb, n\u00eb \u00e7mimet referuese t\u00eb doganave, kur nuk kan\u00eb nj\u00eb fatur\u00eb ose n\u00eb \u00e7mimet referuese sipas manualeve t\u00eb nd\u00ebrtimit n\u00eb fuqi.<\/span><\/li>\n
  7. Kushtet dhe procedurat p\u00ebr njohjen e kontributeve si shpenzime t\u00eb zbritshme, zbatohen n\u00eb p\u00ebrputhje me parashikimet n\u00eb legjislacionin fiskal. N\u00ebse k\u00ebto sh\u00ebrbime nuk jan\u00eb parashikuar n\u00eb manual dhe operatori nuk ka fatura t\u00eb ngjashme n\u00eb gjasht\u00ebmujorin e fundit, vlera mund t\u00eb llogaritet nga fatura me t\u00eb nj\u00ebjtin z\u00eb nga operator\u00eb t\u00eb ngjash\u00ebm, n\u00eb bashk\u00ebpunim me Drejtorin\u00eb e P\u00ebrgjithshme t\u00eb Tatimeve.<\/span><\/li>\n
  8. AKMC-ja informon periodikisht Komitetin Shtet\u00ebror t\u00eb Rind\u00ebrtimit p\u00ebr \u00e7do kontribut n\u00eb natyr\u00eb, q\u00eb t\u00eb regjistrohet sipas parashikimeve t\u00eb nenit 37, t\u00eb aktit normativ nr. 9, dat\u00eb 16.12.2019.<\/span><\/li>\n
  9. Kontributet, sipas nenit 37, t\u00eb aktit normativ nr. 9, dat\u00eb 16.12.2019, nga operator\u00eb ekonomik\u00eb q\u00eb ushtrojn\u00eb veprimtari ekonomike n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, t\u00eb marra n\u00eb dor\u00ebzim, sipas p\u00ebrcaktimeve t\u00eb k\u00ebtij udh\u00ebzimi, u njihen subjekteve p\u00ebrkat\u00ebse si shpenzime t\u00eb zbritshme mbi tatimfitimin. Kontributet nga operator\u00eb apo subjekte q\u00eb nuk ushtrojn\u00eb veprimtari n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, AKMC-ja u l\u00ebshon v\u00ebrtetim p\u00ebr kontributin e dh\u00ebn\u00eb, p\u00ebr efektet e veta financiare n\u00eb vendin e origjin\u00ebs.<\/span><\/li>\n<\/ol>\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":"

    Materialeve t\u00eb nd\u00ebrtimit t\u00eb donator\u00ebve, q\u00eb do t\u00eb merren n\u00eb dor\u00ebzim nga kompanit\u00eb q\u00eb po rind\u00ebrtojn\u00eb sht\u00ebpit\u00eb e d\u00ebmtuara nga t\u00ebrmeti, do t\u2019u njihen si shpenzime t\u00eb zbritshme mbi tatimfitimin. Udh\u00ebzimi i p\u00ebrbashk\u00ebt i ministres t\u00eb Financave dhe Ekonomis\u00eb, Anila Denaj dhe ministrit t\u00eb Mbrojtjes, Niko Peleshi i botuar n\u00eb Fletoren Zyrtare miraton metodologjin\u00eb p\u00ebr […]<\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"author":51,"featured_media":449543,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[65,13],"tags":[],"class_list":["post-449542","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\/449542","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=449542"}],"version-history":[{"count":0,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/449542\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media\/449543"}],"wp:attachment":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media?parent=449542"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/categories?post=449542"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/tags?post=449542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}