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\u00cbsht\u00eb hapur sot sistemi e-Tax, q\u00eb mund\u00ebson plot\u00ebsimin e Deklarat\u00ebs Vjetore t\u00eb t\u00eb Ardhurave Personale (DIVA) p\u00ebr t\u00eb gjith\u00eb individ\u00ebt q\u00eb kan\u00eb detyrimin p\u00ebr ta plot\u00ebsuar, por edhe p\u00ebr ata q\u00eb k\u00ebrkojn\u00eb t\u00eb p\u00ebrfitojn\u00eb kompensimin p\u00ebr arsimin e f\u00ebmij\u00ebve.<\/span><\/p>\n Ashtu sikund\u00ebr \u201cMonitor\u201d e ka shpjeguar disa her\u00eb, kompensimi p\u00ebr f\u00ebmij\u00ebt rezulton se do t\u00eb p\u00ebrfitohet nga individ\u00ebt q\u00eb do t\u00eb dalin me tatim t\u00eb mbipaguar, pra nga rillogaritja e tatimit pas zbritjes s\u00eb shpenzimeve nga baza e tatueshme.<\/span><\/p>\n Diferenca e tatimit vjetor t\u00eb paguar gjat\u00eb 2025-s, nga rillogaritja e tatimit, pas zbritjes s\u00eb baz\u00ebs s\u00eb tatueshme t\u00eb shpenzimeve 48 mij\u00eb lek\u00eb n\u00eb vit, pavar\u00ebsisht nivelit t\u00eb ardhurave dhe 100 mij\u00eb lek\u00eb n\u00ebse t\u00eb ardhurat jan\u00eb deri n\u00eb 1,2 milion\u00eb lek\u00eb, do t\u00eb jepet si kompensim p\u00ebr f\u00ebmij\u00ebt.<\/span><\/p>\n Vlera e kompensimit llogaritet automatikisht nga sistemi. Sistemi e-Tax, e llogarit automatikisht vler\u00ebn e kompensimit, pasi b\u00ebhet deklarimi i t\u00eb ardhurave, edhe p\u00ebr ata individ\u00eb q\u00eb nuk e kan\u00eb detyrimin ta b\u00ebjn\u00eb.<\/span><\/p>\n Konkretisht n\u00eb DIVA-n e sapoplot\u00ebsuar dhe dor\u00ebzuar t\u00eb nj\u00eb individi, rezulton se t\u00eb ardhurat e tij vjetore p\u00ebr vitin 2025 ishin n\u00eb vler\u00ebn e 1,470 mij\u00eb lek\u00eb. Tatimi i paguar gjat\u00eb vitit \u00ebsht\u00eb 144,424 lek\u00eb.<\/span><\/p>\n Individit i jan\u00eb zbritur t\u00eb ardhurat nga pun\u00ebsimi:<\/span><\/p>\n \u2013 Zbritje nga t\u00eb ardhurat nga pun\u00ebsimi sipas nenit 22, pika 1, germat a, b dhe c me vler\u00eb 360 mij\u00eb lek\u00eb n\u00eb vit (apo 30 mij\u00eb lek\u00eb n\u00eb muaj).<\/span><\/p>\n \u2013 Shum\u00eb kompensimi p\u00ebr \u00e7do f\u00ebmij\u00eb n\u00eb ngarkim t\u00eb tij m\u00eb pak se 18 vje\u00e7 n\u00eb vler\u00ebn 48 mij\u00eb lek\u00eb.<\/span><\/p>\n N\u00eb DIVA pasqyrohet se baza e t\u00eb ardhurave t\u00eb tatueshme pas zbritjes arrin n\u00eb vler\u00ebn e 1 mln lek\u00ebve. Llogaritja e tatimit vjetor t\u00eb paguar \u00ebsht\u00eb 138,184 lek\u00eb.<\/span><\/p>\n Tatimi i mbipaguar rezulton n\u00eb vler\u00ebn e 6,240 lek\u00ebve.<\/span><\/p>\n E llogaritur nga Vlera e Tatimit Vjetor t\u00eb paguara\u00a0 144,424 lek\u00eb- 138,184 lek\u00eb= 6,240 lek\u00eb.<\/span><\/p>\n Tatimi i mbipaguar \u00ebsht\u00eb vlera e kompensimit.<\/span><\/p>\n Kjo vler\u00eb do t\u00eb t\u00ebrhiqet pasi t\u00eb b\u00ebhet k\u00ebrkes\u00eb n\u00eb tatimet rajonale brenda 3 muajve nga afati i plot\u00ebsimit t\u00eb DIVA.<\/span><\/p>\n Detyrimin p\u00ebr plot\u00ebsimin e Deklarat\u00ebs Vjetore t\u00eb t\u00eb Ardhurave e kan\u00eb individ\u00ebt me t\u00eb ardhura mbi 1.2 mln lek\u00eb n\u00eb vit, t\u00eb dypun\u00ebsuarit dhe ata q\u00eb kan\u00eb krijuar t\u00eb ardhura t\u00eb padeklaruar mbi 50 mij\u00eb lek\u00eb n\u00eb vit nga qiraja, honorar\u00eb etj.<\/span><\/p>\n Risi jan\u00eb plot\u00ebsimi i DIVA-s nga individ\u00ebt q\u00eb k\u00ebrkojn\u00eb t\u00eb p\u00ebrfitojn\u00eb kompensimin e f\u00ebmij\u00ebve.<\/span><\/p>\n P\u00ebr t\u00eb gjith\u00eb ata individ\u00eb q\u00eb e plot\u00ebsojn\u00eb p\u00ebr her\u00eb t\u00eb par\u00eb deklarat\u00ebn vjetore t\u00eb t\u00eb ardhurave, leht\u00ebsisht mund t\u00eb hyjn\u00eb n\u00ebp\u00ebrmjet faqes s\u00eb tatimeve n\u00eb linkun e-Sh\u00ebrbime te rubrika p\u00ebr individ\u00ebt, duke futur t\u00eb dh\u00ebnat n\u00ebp\u00ebrmjet e-Albania.<\/span><\/p>\n