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Hapen aplikimet p\u00ebr p\u00ebrfitim t\u00eb kompensimit p\u00ebr arsimin; Procedura dhe Dokumentacioni q\u00eb dor\u00ebzohet<\/p>\n
Administrata tatimore ka hapur aplikimet p\u00ebr p\u00ebrfitimin e vler\u00ebs s\u00eb kompensimit p\u00ebr arsimin e f\u00ebmij\u00ebve, p\u00ebr t\u00eb gjith\u00eb ata individ\u00eb q\u00eb plot\u00ebsuan DIVA dhe rezultuan me tatim t\u00eb mbipaguar pas zbritjes s\u00eb shpenzimeve me vler\u00eb 48 mij\u00eb lek\u00eb apo 100 mij\u00eb lek\u00eb n\u00eb vit.<\/span><\/p>\n P\u00ebr \u201cMonitor\u201d administrata tatimore sqaroi se ashtu si\u00e7 \u00ebsht\u00eb njoftuar edhe m\u00eb par\u00eb aplikimi do t\u00eb kryhet n\u00ebp\u00ebrmjet sistemit e-Feling online. Pas dor\u00ebzimit t\u00eb k\u00ebrkes\u00ebs, kompensimi nga individ\u00ebt p\u00ebrfitues do t\u00eb transferohet n\u00eb llogarit\u00eb e tyre bankare q\u00eb ata do t\u00eb deklarojn\u00eb n\u00ebp\u00ebrmjet aplikimit.<\/span><\/p>\n Pra, pas plot\u00ebsimit t\u00eb Deklarat\u00ebs Individuale t\u00eb t\u00eb Ardhurave, DIVA 2025, t\u00eb gjith\u00eb individ\u00ebt q\u00eb kan\u00eb rezultuar me tatim t\u00eb mbipaguar pas zbritjes s\u00eb shpenzimeve p\u00ebr f\u00ebmij\u00ebt me vler\u00eb 48 mij\u00eb lek\u00eb n\u00eb vit apo 100,000 lek\u00eb nga t\u00eb ardhurat e tyre vjetore, mund t\u00eb nisin t\u00eb plot\u00ebsojn\u00eb formularin e aplikimit p\u00ebr p\u00ebrfitimin e kompensimit.<\/span><\/p>\n Procedura, si do b\u00ebhet aplikimi<\/span><\/strong><\/p>\n Adminsitrata tatimore sqaroi pas hyrjes n\u00eb sistemin e-Tax, p\u00ebr t\u00eb krijuar \u00e7\u00ebshtje si k\u00ebrkes\u00eb p\u00ebr rimbursim, do t\u00eb klikohet mbi modulin eFiling Im, duke p\u00ebrzgjedhur \u00c7\u00ebshtjet e mia mbi t\u00eb cilin do t\u00eb klikohet.<\/span><\/p>\n M\u00eb pas do t\u00eb dal\u00eb moduli Lloji i \u00c7\u00ebshtjes (ku t\u00eb mund\u00ebson 4 opsione zgjedhjeje), por do t\u00eb klikohet mbi opsion e dyt\u00eb me emrin Pyetje t\u00eb P\u00ebrgjithshme, p\u00ebr t\u00eb krijuar nj\u00eb \u00e7\u00ebshtje t\u00eb re.<\/span><\/p>\n Pasi ke krijuar \u00e7\u00ebshtje t\u00eb re t\u00eb shfaqet numri i dokumentit identifikues p\u00ebr DIVA-n e plot\u00ebsuar dhe nj\u00eb format i bardh\u00eb i paplot\u00ebsuar, ku do t\u00eb mbushet me tekstin e k\u00ebrkes\u00ebs p\u00ebr rimbursim e tatimit t\u00eb mbipaguar (sipas vler\u00ebs s\u00eb shfaqur n\u00eb DIVA).<\/span><\/p>\n Psh:<\/span><\/p>\n K\u00ebrkes\u00eb p\u00ebr Rimbursim<\/span><\/p>\n K\u00ebrkoj t\u00eb m\u00eb rimbursohet n\u00ebp\u00ebrmjet llogaris\u00eb bankare, shuma e tatimit t\u00eb mbipaguar me vler\u00eb 6,240 lek\u00eb pas plot\u00ebsimit nga DIVA 2025.<\/span><\/p>\n Gjithashtu aplikuesi te Pyetje e P\u00ebrgjithshme, duhet t\u00eb bashk\u00ebngjit\u00eb n\u00eb formatin PDF edhe dokumentacionin p\u00ebrkat\u00ebs:<\/span><\/p>\n Dokument me t\u00eb dh\u00ebnat e llogaris\u00eb personale bankare (IBAN)<\/span><\/p>\n Certifikat\u00ebn familjare;<\/span><\/p>\n Dokumentacionin justifikues q\u00eb v\u00ebrteton shpenzimet e kryera p\u00ebr arsimimin e f\u00ebmij\u00ebve:<\/span><\/p>\n Kontratat me institucionet arsimore dhe dokumentet e pages\u00ebs (faturat) p\u00ebr f\u00ebmij\u00ebt, dokumentet (faturat) p\u00ebr f\u00ebmij\u00ebt, dokumentet (faturat) p\u00ebr pages\u00ebn e gjuh\u00ebve t\u00eb huaja etj.<\/span><\/p>\n Tatimet pohuan p\u00ebr \u201cMonitor\u201d s\u00eb pritet e gjith\u00eb proceduara p\u00ebr plot\u00ebsimin e formularit t\u00eb aplikimeve do t\u00eb sqarohet n\u00ebp\u00ebrmjet nj\u00eb video udh\u00ebzuese.<\/span><\/p>\n Sa kompensim do t\u00eb p\u00ebrfitohet nga DIVA n\u00eb llogarit\u00eb bankare<\/span><\/strong><\/p>\n Bazuar n\u00eb disa shembuj t\u00eb publikuar m\u00eb par\u00eb shuma e kompensimit ndryshon n\u00eb var\u00ebsi t\u00eb t\u00eb ardhurave vjetore dhe shuma e zbritur e shpenzimeve q\u00eb ndryshon sipas numrit t\u00eb f\u00ebmij\u00ebve n\u00eb ngarkim, p\u00ebrfshir\u00eb edhe shpenzimet fikse p\u00ebr arsim me vler\u00eb maksimale 100 mij\u00eb lek\u00eb n\u00ebse t\u00eb ardhurat jan\u00eb n\u00ebn 1.2 mln lek\u00eb n\u00eb vit.<\/span><\/p>\n P\u00ebr rastin me t\u00eb ardhura bruto vjetore mbi 1,2 mln lek\u00eb n\u00eb vit me 1 f\u00ebmij\u00eb n\u00eb ngarkim, kompensimi p\u00ebr arsimin llogaritet 62 euro n\u00eb vit.<\/span><\/p>\n N\u00eb rastin e individit m\u00eb t\u00eb ardhura mbi 2 mln lek\u00eb n\u00eb vit me dy f\u00ebmij\u00eb n\u00eb ngarkim t\u00eb mosh\u00ebs n\u00ebn 18 vje\u00e7, pas zbritjes s\u00eb shpenzimeve p\u00ebr f\u00ebmij\u00ebt me vler\u00eb 96 mij\u00eb lek\u00eb, tatimi i mbipaguar apo kompensimi \u00ebsht\u00eb n\u00eb vler\u00ebn e rreth 12 mij\u00eb lek\u00ebve.<\/span><\/p>\n P\u00ebr individ\u00ebt q\u00eb paguhen mbi 200 mij\u00eb lek\u00eb n\u00eb muaj dhe i kap tatimi prej 23%, kompensimi \u00ebsht\u00eb 11,040 lek\u00eb p\u00ebr f\u00ebmij\u00eb.<\/span><\/p>\n Shuma maksimale e kompensimit e p\u00ebrfituar sipas shembujve rezulton p\u00ebr individ\u00ebt me t\u00eb ardhura n\u00ebn 1,2 mln lek\u00eb q\u00eb p\u00ebrfitojn\u00eb edhe shpenzimet p\u00ebr f\u00ebmij\u00ebt n\u00eb ngarkim dhe p\u00ebr arsimin me vler\u00eb 100,000 lek\u00eb. P\u00ebr k\u00ebt\u00eb kategori kompensimi arrin 250 euro.<\/span><\/p>\n Sistemi p\u00ebr plot\u00ebsimin e DIVA u hap m\u00eb 22 janar. Afati p\u00ebr plot\u00ebsimin \u00ebsht\u00eb deri m\u00eb 31 Mars.<\/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 Diferenca e tatimit vjetor t\u00eb paguar gjat\u00eb 2025-s apo tatimi i mbipaguar q\u00eb rezulton 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, pas dor\u00ebzimit t\u00eb k\u00ebrkes\u00ebs p\u00ebr aplikim.<\/span><\/p>\n