{"id":724709,"date":"2025-02-14T08:48:00","date_gmt":"2025-02-14T07:48:00","guid":{"rendered":"https:\/\/www.hashtag.al\/?p=724709"},"modified":"2025-02-14T08:48:23","modified_gmt":"2025-02-14T07:48:23","slug":"investitoret-e-huaj-ankohen-per-tatimin-mbi-te-ardhurat-parapagimi-pa-vleresim-mund-te-mbylle-korporatat","status":"publish","type":"post","link":"https:\/\/www.hashtag.al\/index.php\/2025\/02\/14\/investitoret-e-huaj-ankohen-per-tatimin-mbi-te-ardhurat-parapagimi-pa-vleresim-mund-te-mbylle-korporatat\/","title":{"rendered":"Investitor\u00ebt e huaj ankohen p\u00ebr tatimin mbi t\u00eb ardhurat, parapagimi pa vler\u00ebsim mund t\u00eb mbyll\u00eb korporatat","gt_translate_keys":[{"key":"rendered","format":"text"}]},"content":{"rendered":"

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

Vijojn\u00eb problemet p\u00ebr zbatimin e ligjit t\u00eb ri \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d.<\/span><\/p>\n

Ankesat vijn\u00eb nga korporatat e huaja n\u00eb raportin \u201cP\u00ebrmir\u00ebsimi i klim\u00ebs s\u00eb biznesit \u2013Nxitja e Investimeve. Propozime nga investitor\u00ebt e huaj n\u00eb Shqip\u00ebri\u201d t\u00eb hartuar nga Shoqata e Investitor\u00ebve t\u00eb huaj (FIAA) dhe GET (German Ekonomic Team e financuar nga Ministria Federale p\u00ebr \u00c7\u00ebshtjet Ekonomike dhe Veprimin Klimatik, n\u00eb Gjermani).<\/span><\/p>\n

Raporti i hartuar n\u00eb fillim t\u00eb muajit shkurt 2025, theksohet se ndon\u00ebse p\u00ebr parapagimin e tatimit mbi t\u00eb ardhurat nga korporatat, si n\u00eb ligjin 29\/2023 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d dhe n\u00eb Udh\u00ebzimin nr.29 p\u00ebr zbatimin e tij, p\u00ebrcaktohet si e drejt\u00eb e korporatave, k\u00ebrkesa p\u00ebr uljen e k\u00ebstit t\u00eb parapagimit t\u00eb tatimit p\u00ebr rastet e r\u00ebnies s\u00eb aktivitetit, \u00a0kompanit\u00eb ankohen se k\u00ebrkesat p\u00ebr reduktime p\u00ebr shkak t\u00eb fitimeve m\u00eb t\u00eb ul\u00ebta shpesh vonohen dhe, n\u00eb shumic\u00ebn rasteve, mohohen.<\/span><\/p>\n

N\u00eb t\u00eb kund\u00ebrt, rritja e pagesave tatimore paradh\u00ebnie nga administrata tatimore \u00ebsht\u00eb pothuajse automatike n\u00ebse autoritetet vler\u00ebsojn\u00eb se t\u00eb ardhurat e periudh\u00ebs tatimore n\u00eb vijim do t\u00eb tejkalojn\u00eb periudh\u00ebn e m\u00ebparshme me m\u00eb shum\u00eb se 10% \u00e7do muaj bazuar n\u00eb n\u00ebnt\u00eb muajt e par\u00eb).<\/span><\/p>\n

Po ashtu raporti evidenton se sipas ligjit 29\/2023 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, udh\u00ebzimi 26\/2023 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, Ligji 9920\/2008 \u201cP\u00ebr Procedurat Tatimore\u201d korporatave u k\u00ebrkohet t\u00eb b\u00ebjn\u00eb paradh\u00ebniet mujore ose tremujore t\u00eb tatimit mbi t\u00eb ardhurat bazuar n\u00eb fitimet e dy viteve t\u00eb m\u00ebparshme 6 (sipas nj\u00eb formulari specifik).<\/span><\/p>\n

\u201cNd\u00ebrsa k\u00ebto parapagesa jan\u00eb thelb\u00ebsore p\u00ebr buxhetin e qeveris\u00eb, ato paraqesin gjithashtu sfida t\u00eb r\u00ebnd\u00ebsishme p\u00ebr bizneset. N\u00ebse nuk rregullohet si\u00e7 duhet p\u00ebr t\u00eb reflektuar situat\u00ebn aktuale financiare, k\u00ebto parapagesa mund t\u00eb \u00e7ojn\u00eb n\u00eb munges\u00eb likuiditeti, prishje t\u00eb operacioneve, ose n\u00eb raste ekstreme, kontribuojn\u00eb n\u00eb mbylljen e bizneseve\u201d, citohet n\u00eb raport.<\/span><\/p>\n

P\u00ebr t\u00eb adresuar k\u00ebto \u00e7\u00ebshtje nga bizneset rekomandojn\u00eb se duhet t\u00eb t\u00eb forcohet neni 63.3 i udh\u00ebzimit 26\/2023 p\u00ebr t\u00eb krijuar procedura m\u00eb t\u00eb qarta dhe efikase t\u00eb dor\u00ebzimit t\u00eb k\u00ebrkesave, duke siguruar q\u00eb bizneset t\u00eb din\u00eb sakt\u00ebsisht se kur dhe si t\u00eb k\u00ebrkojn\u00eb reduktimet dhe kur t\u00eb pritet nj\u00eb p\u00ebrgjigje.<\/span><\/p>\n

\u201c-Procedura e dor\u00ebzimit duhet t\u00eb p\u00ebrcaktohet qart\u00eb. Idealisht, k\u00ebto k\u00ebrkesa duhet t\u00eb trajtohet p\u00ebrmes sistemit t\u00eb dosjeve elektronike.<\/span><\/p>\n

-Udh\u00ebzuesi duhet t\u00eb p\u00ebrfshij\u00eb afate kohore t\u00eb p\u00ebrcaktuara qart\u00eb p\u00ebr dor\u00ebzimin, vler\u00ebsimin, dhe miratimin e k\u00ebrkesave.<\/span><\/p>\n

-N\u00ebse nj\u00eb k\u00ebrkes\u00eb p\u00ebr ulje refuzohet, organeve tatimore duhet t\u2019u k\u00ebrkohet t\u00eb japin a shpjegim t\u00eb qart\u00eb p\u00ebr vendimin e tyre\u201d.<\/span><\/p>\n

S\u00eb dyti, kompanit\u00eb duhet t\u00eb ken\u00eb t\u00eb drejt\u00eb t\u00eb apelojn\u00eb refuzimet e padrejta. \u201cP\u00ebr m\u00eb tep\u00ebr, vlen t\u00eb merret n\u00eb konsiderat\u00eb nj\u00eb fleksibilitet m\u00eb i madh p\u00ebr parapagimin e taksave, p\u00ebr t\u00eb pasqyruar m\u00eb mir\u00eb situat\u00ebn aktuale financiare t\u00eb bizneseve\u201d, thuhet n\u00eb raport.<\/span><\/p>\n

P\u00ebr zgjidhjen e k\u00ebsaj situate prej tyre rekomandohet se Ligji 9920\/2008 \u201cP\u00ebr Procedurat Tatimore\u201d duhet t\u00eb sqaroj\u00eb shprehimisht se shoq\u00ebrit\u00eb kan\u00eb t\u00eb drejt\u00eb t\u00eb apelojn\u00eb vler\u00ebsimet e parapagimit t\u00eb tatimit.<\/span><\/p>\n

-Ankesat kund\u00ebr k\u00ebsteve t\u00eb parapagimit p\u00ebr tatimin mbi t\u00eb ardhurat, duhet t\u00eb ndjekin procedura t\u00eb thjeshtuara me afate m\u00eb t\u00eb shkurtra se apelimet e p\u00ebrgjithshme tatimore, duke siguruar zgjidhje t\u00eb shpejta dhe reduktimin e presionit financiar mbi kompanit\u00eb\u201d.<\/span><\/p>\n

GET financohet nga Ministria Federale p\u00ebr \u00c7\u00ebshtjet Ekonomike dhe Veprimin Klimatik, n\u00eb Gjermani. Gjithashtu GET k\u00ebshillon qeverit\u00eb e Ukrain\u00ebs, Bjellorusis\u00eb, Moldavis\u00eb, Kosov\u00ebs, Armenia, Gjeorgjia dhe Uzbekistani p\u00ebr \u00e7\u00ebshtjet e politik\u00ebs ekonomike)<\/span><\/p>\n

N\u00eb raport p\u00ebrfshihen nj\u00eb s\u00ebr\u00eb rekomandimesh p\u00ebr p\u00ebrmir\u00ebsim n\u00eb fush\u00ebn e taksave, si: Pasiguria ligjore dhe pajtueshm\u00ebria tatimore; Kontrollet tatimore; Parapagimet e tatimit mbi t\u00eb ardhurat e korporatave dhe Mekanizmi i ankimit tatimor.<\/span><\/p>\n

Masat dhe arritjet e kaluara t\u00eb reform\u00ebs<\/strong><\/span><\/p>\n

\u201cNeni 63, pika 4 e ligjit 29\/2023 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, parashikon kuadrin ligjor p\u00ebr uljen e pagesave t\u00eb tatimit n\u00eb avanc\u00eb. Ai lejon tatimpaguesit t\u00eb k\u00ebrkojn\u00eb nj\u00eb ulje n\u00ebse munden v\u00ebrtetojn\u00eb se fitimi i tyre n\u00eb vitin aktual do t\u00eb jet\u00eb duksh\u00ebm m\u00eb i ul\u00ebt se ai i vitit paraardh\u00ebs.<\/span><\/p>\n

Udh\u00ebzimi 26\/2023 p\u00ebrshkruan m\u00eb tej argumentet q\u00eb mund t\u00eb paraqesin tatimpaguesit, si p.sh. R\u00ebnie n\u00eb shitje: Nj\u00eb ulje e shitjeve t\u00eb deklaruara mbi 20% n\u00eb tre muajt e fundit krahasuar me shitjet mesatare mujore t\u00eb 12 muajve t\u00eb m\u00ebparsh\u00ebm para atyre tre muaj. Uljet e k\u00ebsteve b\u00ebhen proporcionalisht me r\u00ebnien n\u00eb shitjet.<\/span><\/p>\n

R\u00ebnie n\u00eb blerje: Nj\u00eb ulje e blerjeve t\u00eb deklaruara mbi 30% n\u00eb t\u00eb fundit tre muaj krahasuar me blerjet mesatare mujore t\u00eb m\u00ebparshme 12 muaj para atyre tre muajve. B\u00ebhen ulje me k\u00ebste proporcionalisht me r\u00ebnien e blerjeve.<\/span><\/p>\n

Reduktime t\u00eb ndjeshme n\u00eb aktivitetin e biznesit dhe t\u00eb ardhurat p\u00ebr shkak t\u00eb munges\u00ebs s\u00eb shitjeve ose kontratat e pun\u00ebs, si dhe p\u00ebrfundimi i kontratave apo pun\u00ebve publike q\u00eb kontribuar m\u00eb par\u00eb n\u00eb t\u00eb ardhura.<\/span><\/p>\n

Fatkeq\u00ebsi ose d\u00ebme t\u00eb paparashikuara q\u00eb shkaktojn\u00eb nj\u00eb ulje t\u00eb ndjeshme t\u00eb ekonomis\u00eb aktivitet.<\/span><\/p>\n

Mbylljet e linjave t\u00eb biznesit ose aktiviteteve t\u00eb shoq\u00ebruara nga fuqi pun\u00ebtore e konsiderueshme reduktim.<\/span><\/p>\n

Nd\u00ebrsa k\u00ebto udh\u00ebzime qart\u00ebsojn\u00eb arsyet p\u00ebr t\u00eb k\u00ebrkuar reduktime, mungojn\u00eb procedurat specifike, t\u00eb tilla si formatet e paraqitjes (t\u00eb shkruara ose elektronike) ose afatet kohore t\u00eb vler\u00ebsimit.<\/span><\/p>\n

P\u00ebrve\u00e7 k\u00ebsaj, kompanit\u00eb pretendojn\u00eb se autoritetet tatimore shpesh shp\u00ebrfillin t\u00eb drejt\u00ebn p\u00ebr t\u00eb apeluar vler\u00ebsimet e parapagimit\u201d.<\/span><\/p>\n

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

Vijojn\u00eb problemet p\u00ebr zbatimin e ligjit t\u00eb ri \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d. Ankesat vijn\u00eb nga korporatat e huaja n\u00eb raportin \u201cP\u00ebrmir\u00ebsimi i klim\u00ebs s\u00eb biznesit \u2013Nxitja e Investimeve. Propozime nga investitor\u00ebt e huaj n\u00eb Shqip\u00ebri\u201d t\u00eb hartuar nga Shoqata e Investitor\u00ebve t\u00eb huaj (FIAA) dhe GET (German Ekonomic Team e financuar nga Ministria Federale […]<\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"author":32,"featured_media":722464,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[65,13],"tags":[],"class_list":["post-724709","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\/724709","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=724709"}],"version-history":[{"count":99999,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/724709\/revisions"}],"predecessor-version":[{"id":724711,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/724709\/revisions\/724711"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media\/722464"}],"wp:attachment":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media?parent=724709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/categories?post=724709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/tags?post=724709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}