{"id":530534,"date":"2022-06-17T11:49:34","date_gmt":"2022-06-17T09:49:34","guid":{"rendered":"https:\/\/www.hashtag.al\/?p=530534"},"modified":"2022-06-17T11:49:34","modified_gmt":"2022-06-17T09:49:34","slug":"projektligji-te-ardhurat-nga-biznesi-per-individet-tregtare-dhe-te-vetepunesuarit-deri-14-mln-leke-ne-vit-do-te-tatohen-15-per-xhiron-mbi-14-mln-leke-23","status":"publish","type":"post","link":"https:\/\/www.hashtag.al\/index.php\/2022\/06\/17\/projektligji-te-ardhurat-nga-biznesi-per-individet-tregtare-dhe-te-vetepunesuarit-deri-14-mln-leke-ne-vit-do-te-tatohen-15-per-xhiron-mbi-14-mln-leke-23\/","title":{"rendered":"Projektligji\/ T\u00eb ardhurat nga biznesi p\u00ebr individ\u00ebt tregtar\u00eb dhe t\u00eb vet\u00ebpun\u00ebsuarit deri 14 mln lek\u00eb n\u00eb vit do t\u00eb tatohen 15%, p\u00ebr xhiron mbi 14 mln lek\u00eb 23%","gt_translate_keys":[{"key":"rendered","format":"text"}]},"content":{"rendered":"

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

Ministria e Financave dhe Ekonomis\u00eb publikoi p\u00ebr konsultim publik projektligjin \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d.<\/span><\/p>\n

Drafti i Financave parashikon q\u00eb nga 1 janari 2023 t\u00eb ardhurat nga biznesi p\u00ebr individ\u00ebt tregtar\u00eb dhe t\u00eb vet\u00ebpun\u00ebsuarit, p\u00ebrfshir\u00eb edhe profesionet e lira, do t\u00eb tatohen 15% p\u00ebr qarkullim vjetor deri n\u00eb 14 milion\u00eb lek\u00eb.\u00a0 https:\/\/konsultimipublik.gov.al\/Konsultime\/Detaje\/474<\/a><\/span><\/span><\/p>\n

Nd\u00ebrsa p\u00ebr subjektet me xhiro mbi 14 milion\u00eb lek\u00eb norma e tatimit do t\u00eb jet\u00eb 23%. Aktualisht tatim fitimi p\u00ebr personat fizik\u00eb tregtar\u00eb me xhiro mbi 14 milion\u00eb lek\u00eb \u00ebsht\u00eb 15%. Ndryshimet njehsojn\u00eb norm\u00ebn e taksimit t\u00eb personave fizik\u00eb tregtare (biznes i vog\u00ebl p\u00ebr shembull) me subjektet e m\u00ebdha q\u00eb taksohen 23% (15% \u00ebsht\u00eb tatim fitimi + 8% norma e dividentit ).<\/span><\/p>\n

Para publikimit zyrtar t\u00eb draftit nga Ministria e Financave dhe ekonomis\u00eb \u00ebsht\u00eb rishikuar 3 her\u00eb. N\u00eb draftin fillestar tatimi p\u00ebr t\u00eb ardhurat e t\u00eb vet\u00ebpun\u00ebsuarve dhe personave fizik\u00eb do t\u00eb ishte 23% i p\u00ebrshkall\u00ebzuar si\u00e7 jan\u00eb tatimi nga t\u00eb ardhurat e pun\u00ebsimit. M\u00eb pas, ndryshe nga drafti fillestar u p\u00ebrcaktua tatim fiks 15%, p\u00ebr t\u00eb ardhurat deri n\u00eb 10 milion\u00eb lek\u00eb n\u00eb vit.<\/span><\/p>\n

Projektligji p\u00ebrcakton se individ\u00ebt tregtar\u00eb dhe t\u00eb vet\u00ebpun\u00ebsuarit do t\u00eb tatohen mbi t\u00eb ardhurat nga biznesi, pasi tu njihen shpenzimet nga 30% deri n\u00eb 90%, sipas llojit t\u00eb biznesit.<\/span><\/p>\n

N\u00ebse qarkullimi i individit tregtar ose t\u00eb vet\u00ebpun\u00ebsuar nuk i kalon 10 milion\u00eb lek\u00eb n\u00eb vit, ai ka t\u00eb drejt\u00eb q\u00eb nga t\u00eb ardhurat e biznesit, t\u00eb zbres\u00eb shpenzimet e supozuara n\u00eb nj\u00eb shum\u00eb t\u00eb vetme si m\u00eb posht\u00eb, pa mbajtur regjistrime n\u00eb kontabilitet, si: 60 % t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb prodhuese; 90 % t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb e tregtimit me shumic\u00eb; 70 % t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb e tregtimit me pakic\u00eb t\u00eb mallrave dhe transportit individual; 60 % t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb bare, restorante, disko etj, t\u00eb k\u00ebsaj natyre; 50 % t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb e sh\u00ebrbimeve, veprimtarite artizanale dhe atyre zejtare; 30 % t\u00eb t\u00eb ardhurave p\u00ebr individ\u00ebt e vet\u00ebpun\u00ebsuar. Zbritja e shpenzimeve fikse e p\u00ebrcaktuar n\u00eb p\u00ebrqindje sipas llojit t\u00eb bizneseve nuk do t\u00eb zbatohet p\u00ebr subjektet me xhiro mbi 10 milion\u00eb lek\u00eb.\/D.Azo<\/span><\/p>\n

Neni 14<\/span><\/strong><\/p>\n

Regjimi i ve\u00e7ant\u00eb p\u00ebr individ\u00ebt tregtar\u00eb dhe t\u00eb vet\u00ebpun\u00ebsuar<\/span><\/p>\n

1.N\u00ebse qarkullimi i individit tregtar ose t\u00eb vet\u00ebpun\u00ebsuar nuk i kalon 10,000,000 Lek\u00eb n\u00eb vit, ai ka t\u00eb drejt\u00eb q\u00eb nga t\u00eb ardhurat e biznesit, t\u00eb zbres\u00eb shpenzimet e supozuara n\u00eb nj\u00eb shum\u00eb t\u00eb vetme si m\u00eb posht\u00eb, pa mbajtur regjistrime n\u00eb kontabilitet.<\/span><\/p>\n

-60 % t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb prodhuese;<\/span><\/p>\n

-90 % t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb e tregtimit me shumic\u00eb;<\/span><\/p>\n

-70 % t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb e tregtimit me pakic\u00eb t\u00eb mallrave dhe transportit individual;<\/span><\/p>\n

-60 % t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb bare, restorante, disko etj, t\u00eb k\u00ebsaj natyre;<\/span><\/p>\n

-50 % t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb e sh\u00ebrbimeve, veprimtarite artizanale dhe atyre zejtare;<\/span><\/p>\n

-30 % t\u00eb t\u00eb ardhurave p\u00ebr individ\u00ebt e vet\u00ebpun\u00ebsuar.<\/span><\/p>\n

Aktivitetet sipas k\u00ebtij paragrafi, p\u00ebrcaktohen me Vendim t\u00eb K\u00ebshillit t\u00eb Ministrave, bazuar n\u00eb Kodin e Veprimtarive Ekonomike.<\/span><\/p>\n

2.Tatimpaguesi i cili ka zbritur shpenzimet n\u00eb nj\u00eb shum\u00eb t\u00eb vetme sipas paragraf\u00ebve t\u00eb m\u00ebsip\u00ebrm, nuk i lejohet t\u00eb k\u00ebrkoj\u00eb zbritje apo kompensim tjet\u00ebr p\u00ebrve\u00e7 kompensimit personal sipas Nenit 22 \u201cZbritjet nga Baza Tatimore\u201d t\u00eb k\u00ebtij ligji.<\/span><\/p>\n

Neni 24<\/span><\/p>\n

Norma tatimore<\/span><\/p>\n

1.T\u00eb ardhurat bruto nga pun\u00ebsimi tatohen me normat e m\u00ebposhtme:<\/span><\/p>\n

Baza tatimore vjetore Norma tatimor<\/span><\/p>\n

0 \u2013 2,040,000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 13%<\/span><\/p>\n

Mbi 2,040,000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 23%<\/span><\/p>\n

2.T\u00eb ardhurat neto (fitimi) nga biznesi p\u00ebr individ\u00ebt tregtar\u00eb dhe t\u00eb vet\u00ebpun\u00ebsuarit tatohen me normat e m\u00ebposhtme:<\/span><\/p>\n

Baza tatimore vjetore Norma tatimore<\/span><\/p>\n

0 \u2013 14,000,000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 15%<\/span><\/p>\n

Mbi 14,000,000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 23%<\/span><\/p>\n

3.T\u00eb ardhurat nga investimi tatohen me normat e m\u00ebposhtme:<\/span><\/p>\n

a.T\u00eb ardhurat nga divident\u00ebt 8%.<\/span><\/p>\n

b.\u00c7do z\u00eb tjet\u00ebr i t\u00eb ardhurave nga investimi 15%.<\/span><\/p>\n

4.P\u00ebrve\u00e7se kur parashikohet ndryshe n\u00eb k\u00ebt\u00eb ligj, asnj\u00eb kosto nuk zbritet kundrejt t\u00eb ardhurave nga investimi.<\/span><\/p>\n

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

Ministria e Financave dhe Ekonomis\u00eb publikoi p\u00ebr konsultim publik projektligjin \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d. Drafti i Financave parashikon q\u00eb nga 1 janari 2023 t\u00eb ardhurat nga biznesi p\u00ebr individ\u00ebt tregtar\u00eb dhe t\u00eb vet\u00ebpun\u00ebsuarit, p\u00ebrfshir\u00eb edhe profesionet e lira, do t\u00eb tatohen 15% p\u00ebr qarkullim vjetor deri n\u00eb 14 milion\u00eb lek\u00eb.\u00a0 https:\/\/konsultimipublik.gov.al\/Konsultime\/Detaje\/474 Nd\u00ebrsa p\u00ebr subjektet […]<\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"author":51,"featured_media":530535,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[65,13],"tags":[],"class_list":["post-530534","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\/530534","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=530534"}],"version-history":[{"count":0,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/530534\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media\/530535"}],"wp:attachment":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media?parent=530534"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/categories?post=530534"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/tags?post=530534"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}