{"id":640343,"date":"2023-12-18T11:06:37","date_gmt":"2023-12-18T10:06:37","guid":{"rendered":"https:\/\/www.hashtag.al\/?p=640343"},"modified":"2023-12-18T11:08:03","modified_gmt":"2023-12-18T10:08:03","slug":"administrata-nuk-ben-dot-formularin-e-ri-nga-1-janari-2024-te-vetepunesuarit-e-profesioneve-te-lira-do-perdorin-ekzistuesin-per-deklarimin","status":"publish","type":"post","link":"https:\/\/www.hashtag.al\/index.php\/2023\/12\/18\/administrata-nuk-ben-dot-formularin-e-ri-nga-1-janari-2024-te-vetepunesuarit-e-profesioneve-te-lira-do-perdorin-ekzistuesin-per-deklarimin\/","title":{"rendered":"Administrata nuk b\u00ebn dot formularin e ri, nga 1 janari 2024 t\u00eb vet\u00ebpun\u00ebsuarit e profesioneve t\u00eb lira do p\u00ebrdorin ekzistuesin p\u00ebr deklarimin","gt_translate_keys":[{"key":"rendered","format":"text"}]},"content":{"rendered":"

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

Pa nisur ende nga zbatimi i tij qeveria ka ndryshuar ligjin e ri \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, q\u00eb nis nga 1 janari 2024 me t\u00eb vet\u00ebpun\u00ebsuarit e profesioneve t\u00eb lira. N\u00eb Fletoren e fundit Zyrtare, \u00ebsht\u00eb botuar akti normativ p\u00ebr disa shtesa dhe ndryshime n\u00eb ligjin e ri q\u00eb hyn menj\u00ebher\u00eb n\u00eb fuqi.<\/span><\/p>\n

Akti Normativ p\u00ebrcakton se deklarimi i t\u00eb ardhurave do t\u00eb b\u00ebhet sipas modelit t\u00eb formular\u00ebve t\u00eb vjet\u00ebr, pra atyre ekzistues, por sipas normave t\u00eb reja tatimore q\u00eb nisin zbatimin nga 1 janari 2024 me t\u00eb vet\u00ebpun\u00ebsuarit e profesioneve t\u00eb lira.<\/span><\/p>\n

Akti normativ shtyn edhe afatet e hyrjes n\u00eb fuqi t\u00eb pik\u00ebs 1 p\u00ebr nenet 22,23 dhe 24 q\u00eb p\u00ebrfshijn\u00eb zbritjen e shpenzimeve vet\u00ebm p\u00ebr t\u00eb vet\u00ebpun\u00ebsuarit e profesioneve t\u00eb lira kur deri 90% t\u00eb t\u00eb ardhurave bruto i sigurojn\u00eb nga m\u00eb pak se 3 klient\u00eb, duke p\u00ebrfshir\u00eb edhe zbritjen p\u00ebr shpenzimet e f\u00ebmij\u00ebve. Ndryshimet do t\u00eb hyjn\u00eb n\u00eb fuqi nga 1 janari 2025.<\/span><\/p>\n

Shtyhet edhe afati i zbatimit t\u00eb norm\u00ebs tatimore progresive p\u00ebr t\u00eb ardhurat e tatueshme nga pun\u00ebsimi. Konkretisht pika 1 e nenit 24, q\u00eb p\u00ebrcakton tatimin 23% p\u00ebr t\u00eb ardhurat e pun\u00ebsimit mbi 2,040,000 lek\u00eb n\u00eb vit, do t\u00eb nis\u00eb zbatimin nga 1 janari 2025.<\/span><\/p>\n

Kontabilist\u00ebt ngrit\u00ebn disa her\u00eb shqet\u00ebsimin p\u00ebr munges\u00ebn e v\u00ebnies n\u00eb dispozicion p\u00ebr bizneset nga tatimet t\u00eb formular\u00ebve t\u00eb rinj q\u00eb duhet t\u00eb plot\u00ebsojn\u00eb subjektet p\u00ebr deklarimin e pages\u00ebs s\u00eb tatimit mbi t\u00eb ardhurat dhe tatimit t\u00eb mbajtur n\u00eb burim. Nd\u00ebrsa vijon t\u00eb jet\u00eb penges\u00eb tjet\u00ebr p\u00ebr zbatimin e ligjit sipas tyre edhe mungesa e list\u00ebs s\u00eb miratuar t\u00eb profesioneve t\u00eb lira q\u00eb do t\u00eb ndryshonin taksimin me ligjin e ri.<\/span><\/p>\n

P\u00ebr problematik\u00ebn e mos nxjerrjes s\u00eb formular\u00ebve t\u00eb rinj, p\u00ebr deklarimin e t\u00eb ardhurave, Akti Normativ p\u00ebrcakton se bizneset e regjistruara para dat\u00ebs 31 dhjetor 2023 p\u00ebr deklarimin e tatimit mbi fitimin p\u00ebr efekt t\u00eb periudh\u00ebs tatimore t\u00eb vitit 2024 do t\u00eb p\u00ebrdorin formular\u00ebt sipas ligjit t\u00eb miratuar m\u00eb 1998 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d.<\/span><\/p>\n

\u201cT\u00eb gjith\u00eb tatimpaguesit, t\u00eb regjistruar para dat\u00ebs 31 dhjetor 2023, t\u00eb cil\u00ebt jan\u00eb subjekt i tatimit t\u00eb thjeshtuar mbi fitimin apo tatimit mbi fitimin, si edhe p\u00ebr ata q\u00eb regjistrohen p\u00ebr her\u00eb t\u00eb par\u00eb n\u00eb vitin pasardh\u00ebs, p\u00ebr efekt t\u00eb periudh\u00ebs tatimore 2024, do t\u00eb p\u00ebrdoren formular\u00ebt dhe p\u00ebrgjegj\u00ebsit\u00eb tatimore, sipas ligjit nr. 9632, dat\u00eb 30.10.2006, \u201cP\u00ebr sistemin e taksave vendore\u201d, t\u00eb ndryshuar, si dhe ligjit nr. 8438, dat\u00eb 28.12.1998, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar\u201d, citohet n\u00eb Aktin Normativ.<\/span><\/p>\n

Edhe deklarimit i tatimit t\u00eb mbajtur n\u00eb burim do t\u00eb zbatohet duke filluar nga periudha tatimore janar 2025 me formular\u00ebt e rinj. P\u00ebr vitin 2024 akti normativ p\u00ebrcakton se do t\u00eb p\u00ebrdoret deklarata p\u00ebr tatimin e mbajtur n\u00eb burim sipas modelit ekzistues t\u00eb formular\u00ebve.<\/span><\/p>\n

Llojet e pagesave p\u00ebr t\u00eb cilat mbahet tatimi n\u00eb burim, p\u00ebrfshin pagesat p\u00ebr interesat bankar\u00eb dhe institucione t\u00eb tjera financiare, pagesat nga honorar\u00ebt, nga qiraja e individ\u00ebve, p\u00ebr \u00e7do pages\u00eb t\u00eb p\u00ebrfituar nga loj\u00ebrat e fatit dhe kazinot\u00eb, pagesa p\u00ebr perfomanc\u00ebn e muzikant\u00ebve n\u00eb koncerte etj.<\/span><\/p>\n

Akti normativ gjithashtu thot\u00eb se p\u00ebr parapagimet, t\u00eb p\u00ebrcaktuara sipas ligjit t\u00eb ri p\u00ebr kategorit\u00eb e personave, t\u00eb cil\u00ebt furnizojn\u00eb sh\u00ebrbime profesionale dhe jan\u00eb subjekt i tatimit mbi t\u00eb ardhurat nga data 1 janar 2024, p\u00ebrjashtimisht p\u00ebr vitin 2024, llogariten bazuar n\u00eb deklaratat e tatimit t\u00eb thjeshtuar mbi fitimin dhe tatimit mbi fitimin t\u00eb viteve paraardh\u00ebse, duke zbatuar normat tatimore t\u00eb parashikuara n\u00eb k\u00ebt\u00eb ligj.<\/span><\/p>\n

Kontabilist\u00eb nga Instituti i Kontabilist\u00ebve t\u00eb Miratuar (IKM) dhe an\u00ebtar\u00eb t\u00eb Dhom\u00ebs Komb\u00ebtare t\u00eb Avokat\u00ebve m\u00eb her\u00ebt kan\u00eb pohuar se ligji i ri \u00ebsht\u00eb antiligjor, krijon pabarazi mes tatimpaguesve dhe nxit evazionin. T\u00eb dyja k\u00ebto shoqata pritet t\u2019i drejtohen Gjykat\u00ebs Kushtetuese p\u00ebr rr\u00ebzimin e ligjit t\u00eb ri.<\/span><\/p>\n

Ligji \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d nis zbatimin nga 1 janari 2024. Ligji p\u00ebrcakton dy afate zbatimi. P\u00ebr t\u00eb vet\u00ebpun\u00ebsuarit e profesioneve t\u00eb lira tatimi progresiv nga 15% deri n\u00eb 23% do t\u00eb nis\u00eb zbatimin nga 1 janari 2024, nd\u00ebrsa p\u00ebr biznesin e vog\u00ebl (duke p\u00ebrfshir\u00eb kategorit\u00eb t\u00eb vet\u00ebpun\u00ebsuarit) efektet e ligjit do t\u00eb fillojn\u00eb t\u00eb zbatohen nga 1 janari 2029.<\/span><\/p>\n

P\u00ebrmes ligjit \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d t\u00eb vet\u00ebpun\u00ebsuarit e profesioneve t\u00eb lira nuk do t\u00eb trajtohem m\u00eb si biznes i vog\u00ebl me 0%, por t\u00eb ardhurat neto (fitimi) nga biznesi, pas shpenzimeve t\u00eb zbritshme, t\u00eb vet\u00ebpun\u00ebsuarit do t\u00eb tatohen me normat 15% p\u00ebr fash\u00ebn 0 deri 14,000,000 lek\u00eb dhe mbi 14,000,000 lek\u00eb vendoset tatimfitimi 23%.\/D.Azo<\/span><\/p>\n

Akti Normativ<\/strong><\/span><\/p>\n

Akt normativ nr. 7, dat\u00eb 14.12.2023 p\u00ebr disa shtesa dhe ndryshime n\u00eb ligjin nr. 29\/2023, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar<\/span><\/p>\n

N\u00eb mb\u00ebshtetje t\u00eb nenit 101 t\u00eb Kushtetut\u00ebs, me propozimin e ministrit t\u00eb Financave dhe Ekonomis\u00eb, K\u00ebshilli i Ministrave VENDOSI: N\u00eb ligjin nr. 29\/2023, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar, b\u00ebhen k\u00ebto ndryshime dhe shtesa:<\/span><\/p>\n

Neni 1<\/strong><\/span><\/p>\n

N\u00eb pik\u00ebn 1, t\u00eb nenit 65, fjal\u00ebt \u201c\u2026 dhe jo m\u00eb von\u00eb se data 20 e muajit, q\u00eb pason \u00e7do 3-mujor p\u00ebr individ\u00ebt e vet\u00ebpun\u00ebsuar apo individ\u00ebt tregtar\u00eb.\u201d z\u00ebvend\u00ebsohen me \u201c\u2026 dhe individ\u00ebt e vet\u00ebpun\u00ebsuar apo individ\u00ebt tregtar\u00eb t\u00eb regjistruar p\u00ebr TVSH-n\u00eb, dhe jo m\u00eb von\u00eb se data 20 e muajit, q\u00eb pason \u00e7do 3-mujor p\u00ebr individ\u00ebt e vet\u00ebpun\u00ebsuar apo individ\u00ebt tregtar\u00eb, q\u00eb nuk jan\u00eb t\u00eb regjistruar p\u00ebr TVSH-n\u00eb.\u201d.<\/span><\/p>\n

Neni 2<\/strong><\/span><\/p>\n

N\u00eb nenin 69 b\u00ebhen shtesat dhe ndryshimet e m\u00ebposhtme: 1. Pas shkronj\u00ebs \u201cdh\u201d shtohen shkronjat \u201ce\u201d, \u201c\u00eb\u201d dhe \u201cf\u201d, me k\u00ebt\u00eb p\u00ebrmbajtje:<\/span><\/p>\n

\u201ce) P\u00ebr t\u00eb gjith\u00eb tatimpaguesit, t\u00eb regjistruar para dat\u00ebs 31 dhjetor 2023, t\u00eb cil\u00ebt jan\u00eb subjekt i tatimit t\u00eb thjeshtuar mbi fitimin apo tatimit mbi fitimin, si edhe p\u00ebr ata q\u00eb regjistrohen p\u00ebr her\u00eb t\u00eb par\u00eb n\u00eb vitin pasardh\u00ebs, p\u00ebr efekt t\u00eb periudh\u00ebs tatimore 2024, do t\u00eb p\u00ebrdoren formular\u00ebt dhe p\u00ebrgjegj\u00ebsit\u00eb tatimore, sipas ligjit nr. 9632, dat\u00eb 30.10.2006, \u201cP\u00ebr sistemin e taksave vendore\u201d, t\u00eb ndryshuar, si dhe ligjit nr. 8438, dat\u00eb 28.12.1998, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar;<\/span><\/p>\n

\u00eb) Parapagimet, sipas nenit 63, t\u00eb k\u00ebtij ligji, p\u00ebr kategorit\u00eb e personave, t\u00eb cil\u00ebt furnizojn\u00eb sh\u00ebrbime profesionale dhe jan\u00eb subjekt i tatimit mbi t\u00eb ardhurat nga data 1 janar 2024, p\u00ebrjashtimisht p\u00ebr vitin 2024, llogariten bazuar n\u00eb deklaratat e tatimit t\u00eb thjeshtuar mbi fitimin dhe tatimit mbi fitimin t\u00eb viteve paraardh\u00ebse, duke zbatuar normat tatimore t\u00eb parashikuara n\u00eb k\u00ebt\u00eb ligj;<\/span><\/p>\n

2025-f) Deklarata e tatimit t\u00eb mbajtur n\u00eb burim, sipas nenit 57, t\u00eb k\u00ebtij ligji, do t\u00eb zbatohet duke filluar nga periudha tatimore janar 2025. P\u00ebr vitin 2024 do t\u00eb p\u00ebrdoret deklarata sipas modelit ekzistues.\u201d. 2. N\u00eb pik\u00ebn 2, fjal\u00ebt \u201c\u2026 deri m\u00eb 31 dhjetor 2023 \u2026\u201d z\u00ebvend\u00ebsohen me \u201c\u2026 deri m\u00eb 31 dhjetor 2024 \u2026\u201d. 3. N\u00eb pik\u00ebn 5, n\u00eb fund t\u00eb fjalis\u00eb shtohen fjal\u00ebt \u201c\u2026 , me p\u00ebrjashtim t\u00eb shkronjave \u201ce\u201d, \u201c\u00eb\u201d dhe \u201cf\u201d, t\u00eb k\u00ebtij neni, zbatimi i t\u00eb cilave do t\u00eb b\u00ebhet sipas parashikimeve t\u00eb ligjit nr. 8438, dat\u00eb 28.12.1998, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar, deri n\u00eb periudh\u00ebn dhjetor 2024\u201d.<\/span><\/p>\n

\u00a0Neni 3<\/strong><\/span><\/p>\n

N\u00eb nenin 72, pas fjal\u00ebve \u201c\u2026 1 janar 2024, me p\u00ebrjashtim t\u00eb \u2026\u201d shtohen fjal\u00ebt \u201c\u2026 neneve 22, 23, 24, pika 1, q\u00eb shtrijn\u00eb efektet nga data 1 janar 2025, \u2026\u201d.<\/span><\/p>\n

Neni 4<\/strong><\/span><\/p>\n

Ky akt normativ hyn n\u00eb fuqi menj\u00ebher\u00eb dhe botohet n\u00eb Fletoren Zyrtare.<\/span><\/p>\n

Akti normativ shtyn afatet e hyrjes n\u00eb fuqi t\u00eb pik\u00ebs 1 p\u00ebr nenet 22,23 dhe 24<\/strong><\/span><\/p>\n

Neni 22<\/strong><\/span><\/p>\n

Zbritjet nga baza tatimore<\/strong><\/span><\/p>\n

2.Tatimpaguesi i t\u00eb ardhurave personale me t\u00eb ardhura nga pun\u00ebsimi dhe\/ose biznesi mund t\u00eb zbres\u00eb nga baza tatimore p\u00ebr periudh\u00ebn tatimore: a) nj\u00eb shum\u00eb prej 600 000 lek\u00ebsh n\u00ebse t\u00eb ardhurat vjetore jan\u00eb deri 600 000 lek\u00eb, ose nj\u00eb shum\u00eb prej 50.000 lek\u00ebsh n\u00eb muaj n\u00ebse t\u00eb ardhurat mujore jan\u00eb deri n\u00eb 50.000 lek\u00eb; b) nj\u00eb shum\u00eb prej 420 000 lek\u00ebsh n\u00ebse t\u00eb ardhurat vjetore jan\u00eb mbi 600 000 lek\u00eb deri n\u00eb 720 000 lek\u00eb, ose nj\u00eb shum\u00eb prej 35.000 lek\u00ebsh n\u00eb muaj n\u00ebse t\u00eb ardhurat mujore jan\u00eb mbi 50.000 lek\u00eb deri n\u00eb 60.000 lek\u00eb; c) nj\u00eb shum\u00eb prej 360 000 lek\u00ebsh n\u00ebse t\u00eb ardhurat vjetore jan\u00eb mbi 720 000 lek\u00eb, ose nj\u00eb shum\u00eb prej 30.000 lek\u00ebsh n\u00eb muaj n\u00ebse t\u00eb ardhurat mujore jan\u00eb mbi 60.000 lek\u00eb; \u00e7) nj\u00eb shum\u00eb kompensimi p\u00ebr \u00e7do f\u00ebmij\u00eb n\u00eb ngarkim t\u00eb tij m\u00eb pak se 18 vje\u00e7 prej 48 000 lek\u00ebsh.<\/span><\/p>\n

Neni 23<\/strong><\/span><\/p>\n

\u00a0K\u00ebrkesa p\u00ebr zbritje<\/strong><\/span><\/p>\n

1.Kompensimi p\u00ebr f\u00ebmij\u00ebn n\u00eb ngarkim t\u00eb tij dhe shpenzimet p\u00ebr arsim k\u00ebrkohen nga an\u00ebtari i familjes me t\u00eb ardhura m\u00eb t\u00eb larta vjetore t\u00eb tatueshme. Procedurat e detajuara p\u00ebr zbatimin e k\u00ebtij neni p\u00ebrcaktohen me udh\u00ebzim t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat.<\/span><\/p>\n

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

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

1.T\u00eb ardhurat e tatueshme nga pun\u00ebsimi tatohen me normat progresive t\u00eb m\u00ebposhtme: Baza tatimore vjetore Norma tatimore 0 \u2013 2 040 000 lek\u00eb 13% Mbi 2 040 000 lek\u00eb 23%.<\/span><\/p>\n

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

Pa nisur ende nga zbatimi i tij qeveria ka ndryshuar ligjin e ri \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, q\u00eb nis nga 1 janari 2024 me t\u00eb vet\u00ebpun\u00ebsuarit e profesioneve t\u00eb lira. N\u00eb Fletoren e fundit Zyrtare, \u00ebsht\u00eb botuar akti normativ p\u00ebr disa shtesa dhe ndryshime n\u00eb ligjin e ri q\u00eb hyn menj\u00ebher\u00eb n\u00eb fuqi. Akti […]<\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"author":32,"featured_media":640344,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[65,13],"tags":[],"class_list":["post-640343","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\/640343","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\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/comments?post=640343"}],"version-history":[{"count":0,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/640343\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media\/640344"}],"wp:attachment":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media?parent=640343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/categories?post=640343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/tags?post=640343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}