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Jan\u00eb rreth 29 mij\u00eb profesionist\u00eb t\u00eb lir\u00eb q\u00eb ushtrojn\u00eb profesionin n\u00eb vend, sipas t\u00eb dh\u00ebnave zyrtare.<\/span><\/p>\n Mes tyre ka kontabilist\u00eb, ekspert\u00eb kontab\u00ebl, avokat\u00eb, jurist\u00eb, agjent\u00eb t\u00eb pasurive t\u00eb paluajtshme, dentist\u00eb, mjek\u00eb etj.<\/span><\/p>\n Ata jan\u00eb t\u00eb regjistruar kryesisht si biznese t\u00eb vogla dhe t\u00eb vet\u00ebpun\u00ebsuar, nd\u00ebrsa deri n\u00eb fund t\u00eb vitit t\u00eb kaluar i jan\u00eb n\u00ebnshtruar tatimit nj\u00ebsoj si bizneset e vogla, duke u ngarkuar me pages\u00ebn e sigurimeve shoq\u00ebrore e taksave lokale, nd\u00ebrsa tatimfitimi ishte zero.<\/span><\/p>\n N\u00eb vitin 2023, t\u00eb 29 mij\u00eb profesionist\u00ebt e lir\u00eb kan\u00eb deklaruar gjithsej t\u00eb ardhura prej 85 miliard\u00eb lek\u00ebsh n\u00eb vitin 2023, sipas t\u00eb dh\u00ebnave nga financat, ose rreth 810 milion\u00eb euro.<\/span><\/p>\n T\u00eb ardhurat q\u00eb gjenerojn\u00eb profesionist\u00ebt e lir\u00eb jan\u00eb sa vet\u00ebn 2.5% e t\u00eb ardhurave gjithsej t\u00eb deklaruara nga bizneset n\u00eb vend. (N\u00eb total, bizneset n\u00eb vend qarkulluan n\u00eb vitin 2022 rreth 3.3 trilion\u00eb lek\u00eb, ose rreth 32 miliard\u00eb euro, sipas Anket\u00ebs Strukturore t\u00eb INSTAT).<\/span><\/p>\n Fitimi neto i deklaruar nga 29 mij\u00eb profesionist\u00ebt e lir\u00eb n\u00eb vitin 2023 ishte 51 miliard\u00eb lek\u00eb, ose 490 milion\u00eb euro, sipas t\u00eb dh\u00ebnave nga tatimet.<\/span><\/p>\n Fitimi i deklaruar nga profesionist\u00ebt e lir\u00eb \u00ebsht\u00eb n\u00eb baz\u00eb t\u00eb vet\u00ebdeklarimeve q\u00eb kryhen n\u00eb fund t\u00eb vitit, pasi zbriten shpenzimet e vitit. Mesatarisht rezulton se nj\u00eb profesionist i lir\u00eb ka fitime, ose t\u00eb ardhura neto q\u00eb i mbeten pas zbritjes s\u00eb shpenzimeve prej rreth 1400 euro n\u00eb muaj (490 milion\u00eb euro\/29 mij\u00eb profesionist\u00eb).<\/span><\/p>\n Nga 1 janari 2024, me hyrjen e ligjit t\u00eb ri p\u00ebr tatimin mbi t\u00eb ardhurat, profesionist\u00ebt e lir\u00eb, me t\u00eb ardhura deri n\u00eb 14 milion\u00eb lek\u00eb do t\u00eb tatohen me 15% tatim mbi fitimin neto dhe mbi k\u00ebt\u00eb shum\u00eb me 23%. Me zbatimin e k\u00ebsaj norme t\u00eb re, e ardhurave neto e profesionist\u00ebve t\u00eb lir\u00eb zbret n\u00eb m\u00eb pak se 1200 euro\/muaj.<\/span><\/p>\n P\u00ebr vitin 2024, k\u00ebstet e tatimit fitimit t\u00eb thjeshtuar, q\u00eb u dol\u00ebn bizneseve n\u00eb sistem n\u00eb prill, u llogarit\u00ebn mbi vet\u00eb deklarimet e fitimeve neto t\u00eb vitit 2023. Profesionist\u00ebt nuk arrit\u00ebn t\u00eb zbresin as norm\u00ebn prej 30% t\u00eb shpenzimeve q\u00eb u njeh ligji, kur i kan\u00eb t\u00eb ardhurat deri n\u00eb 10 milion\u00eb lek\u00eb, p\u00ebr shkak se nuk u b\u00eb gati deklarata e re.<\/span><\/p>\n N\u00eb baz\u00eb t\u00eb vet\u00eb deklarimit t\u00eb fitimeve neto p\u00ebr vitin 2024, rezulton se 29 mij\u00eb profesionist\u00ebt e lir\u00eb do t\u00eb paguajn\u00eb rreth 7.6 miliard\u00eb lek\u00eb (ose 75 milion\u00eb euro) tatim fitimi t\u00eb thjeshtuar.<\/span><\/p>\n Kjo shum\u00eb \u00ebsht\u00eb m\u00ebse dy her\u00eb m\u00eb e lart\u00eb n\u00eb krahasim me parashikimin fillestar prej 3.3 miliard\u00eb lek\u00ebsh t\u00eb publikuar n\u00eb relacionin e projektbuxhetit 2024, pasi llogaritjet ishin b\u00ebr\u00eb bazuar n\u00eb deklarimet e vitit 2022.<\/span><\/p>\n Shuma prej 7.6 miliard\u00eb lek\u00ebsh, \u00ebsht\u00eb sa 12% e tatimfitimit q\u00eb \u00ebsht\u00eb mbledhur n\u00eb total n\u00eb buxhet p\u00ebr vitin 2023. (sipas treguesve fiskal\u00eb t\u00eb Ministris\u00eb s\u00eb Financave, t\u00eb ardhurat nga tatim fitimi n\u00eb 2023 ishin 64.5 miliard\u00eb lek\u00eb), ose 1.2% e totalit t\u00eb t\u00eb ardhurave buxhetore (t\u00eb ardhurat buxhetore ishin 643 miliard\u00eb lek\u00eb n\u00eb 2023).<\/span><\/p>\n Gjithsesi kjo \u00ebsht\u00eb nj\u00eb pages\u00eb paraprake, pasi llogaritjet jan\u00eb bazuar n\u00eb deklarimet e vitit 2023. N\u00eb fillim t\u00eb 2025-s, kur bizneset t\u00eb b\u00ebjn\u00eb deklarimet reale t\u00eb t\u00eb ardhurave e shpenzimeve p\u00ebr vitin 2024, apo t\u00eb zgjedhin regjimin e njohjes prej 30% t\u00eb shpenzimeve, k\u00ebstet do t\u00eb rishikohen. N\u00ebse subjekti rezulton q\u00eb ka paguar tep\u00ebr, kjo shum\u00eb do t\u00eb mbartet p\u00ebr vitin e ardhsh\u00ebm, n\u00ebse ka paguar m\u00eb pak do t\u00eb derdh\u00eb diferenc\u00ebn. Mbetet e paqart\u00eb se si do t\u00eb b\u00ebhet kthimi i detyrimit t\u00eb paguar tep\u00ebr, n\u00ebse subjekti vendos t\u00eb mbyll\u00eb aktivitetin.<\/span><\/p>\n Tatimet kan\u00eb sqaruar se njohja apriori e shpenzimeve n\u00eb mas\u00ebn 30% p\u00ebr tatimpaguesit, q\u00eb ushtrojn\u00eb aktivitet si \u201cSh\u00ebrbim profesional\u201d, e cila \u00ebsht\u00eb opsionale, aplikohet sipas Ligjit t\u00eb ri vet\u00ebm n\u00eb deklarimin e fitimit t\u00eb vitit 2024, i cili kryhet brenda dat\u00ebs 31 mars 2025.<\/span><\/p>\n Nd\u00ebrkoh\u00eb ligji p\u00ebr tatimin mbi t\u00eb ardhurat \u00ebsht\u00eb \u00e7uar n\u00eb Gjykat\u00ebn Kushtetuese nga tre grupe interesi. Nism\u00ebtar\u00ebt e ankimimeve vler\u00ebsojn\u00eb se ligji cenon barazin\u00eb mes tatimpaguesve, parimet e shtetit t\u00eb s\u00eb drejt\u00ebs, t\u00eb siguris\u00eb juridike dhe shkel konkurrenc\u00ebn.<\/span><\/p>\n N\u00eb rast t\u00eb mosshfuqizimit t\u00eb tij nga Kushtetuesja nga jurist\u00ebt, kontabilist\u00ebt dhe ekspert\u00eb t\u00eb tjer\u00eb paralajm\u00ebrohen efekte t\u00eb menj\u00ebhershme, q\u00eb do t\u00eb ndihen q\u00eb me rritjen artificiale t\u00eb tarifave p\u00ebr sh\u00ebrbimet e ofruara nga profesionist\u00ebt e lir\u00eb, evazion, mbyllje t\u00eb bizneseve dhe emigrim t\u00eb shtres\u00ebs s\u00eb mesme.<\/span><\/p>\n