{"id":934,"date":"2024-02-09T09:38:18","date_gmt":"2024-02-09T09:38:18","guid":{"rendered":"https:\/\/fakt-kos.com\/?p=934"},"modified":"2024-02-09T09:39:43","modified_gmt":"2024-02-09T09:39:43","slug":"hyn-ne-fuqi-ligji-nr-08-l-257-per-administrimin-e-procedurave-tatimore","status":"publish","type":"post","link":"https:\/\/fakt-kos.com\/en\/hyn-ne-fuqi-ligji-nr-08-l-257-per-administrimin-e-procedurave-tatimore\/","title":{"rendered":"HYN N\u00cb FUQI LIGJI NR. 08\/L-257 P\u00cbR ADMINISTRIMIN E PROCEDURAVE TATIMORE"},"content":{"rendered":"<p><em>HYN N\u00cb FUQI LIGJI NR. 08\/L-257 P\u00cbR ADMINISTRIMIN E PROCEDURAVE TATIMORE<\/em> Linku: https:\/\/gzk.rks-gov.net\/ActDetail.aspx?ActID=85269<br><\/p><p>DISA NGA NDRYSHIMET N\u00cb LIGJIN E RI P\u00cbR ATK Q\u00cb DO T\u00cb APLIKOHEN NGA 28 JANAR 2024!<\/p><p>LIGJI NR. 08\/L-257 P\u00cbR ADMINISTRIMIN E PROCEDURAVE TATIMORE<\/p><p>P\u00cbR BIZNES\u00cbT DHE INDIVID\u00cbT!<br>\uf0a7 Regjistrat q\u00eb lidhen me sh\u00ebrbimet elektronike duhet t\u00eb mbahen s\u00eb paku 10 vite pas p\u00ebrfundimit t\u00eb periudh\u00ebs tatimore kur jan\u00eb ofruar sh\u00ebrbimet elektronike.<br>\uf0a7 \u00c7do pages\u00eb\/transaksion mbi 300\u20ac i b\u00ebr\u00eb, k\u00ebrkohet t\u00eb b\u00ebhet p\u00ebrmes llogaris\u00eb bankare dhe\/ose formave tjera t\u00eb pages\u00ebs n\u00eb m\u00ebnyr\u00eb elektronike (llogarive elektronike).<br>\uf0a7 Q\u00eb t\u00eb njihen shpenzimet q\u00eb lidhen me tatimin e mbajtur n\u00eb burim, paga etj, ato duhet t\u00eb jen\u00eb paraprakisht t\u00eb paguara, ose jo m\u00eb von\u00eb se mbyllja e vitit (31.12.20xx).<br>\uf0a7 Tatimpaguesi mund t\u00eb korigjoj nj\u00eb deklarat\u00eb tatimore, brenda 3 viteve.<br>\uf0a7 K\u00ebrkesa p\u00ebr kreditim\/rimbursim p\u00ebr TVSH, apo p\u00ebr nj\u00eb pages\u00eb t\u00eb tep\u00ebrt t\u00eb \u00e7far\u00ebdo lloji t\u00eb tatimit mund t\u00eb dor\u00ebzohet brenda 3 vitesh nga data kur \u00ebsht\u00eb paguar tatimi apo kur ka lindur e drejta e zbritjes.<br>\uf0a7 ATK ka t\u00eb drejt\u00eb t\u00eb vendos barren tatimore (t\u00eb bllokoj pasurin\u00eb p\u00ebr borgje) n\u00eb t\u00ebr\u00eb pasurin\u00eb e personit, p\u00ebrfshir\u00eb edhe pasurin\u00eb e bler\u00eb nga personi pas vendosjes s\u00eb barr\u00ebs tatimore,<br>\uf0a7 T\u00eb gjith\u00eb personat q\u00eb zhvillojn\u00eb aktivitet ekonomik dhe aktivitete tjera, duhet t\u00eb dor\u00ebzojn\u00eb n\u00eb ATK, n\u00eb m\u00ebnyr\u00eb elektronike librin e blerjes dhe librin e shitjes, si:<\/p><ul class=\"wp-block-list\"><li>Personat q\u00eb jan\u00eb t\u00eb regjistruar p\u00ebr TVSh, dor\u00ebzojn\u00eb librat \u00e7do muaj.<\/li>\n\n<li>Personat tjer\u00eb (jo deklarues t\u00eb TVSH-s\u00eb), dor\u00ebzojn\u00eb librat \u00e7do tre muaj.<br>\uf0a7 \u00c7do pun\u00ebdh\u00ebn\u00ebs duhet t\u00eb informoj\u00eb ATK p\u00ebr lidhjen e kontrates s\u00eb pun\u00ebs nj\u00eb dit\u00eb para fillimit t\u00eb pun\u00ebs s\u00eb pun\u00ebtorit. Ndryshe aplikohet gjob\u00eb prej 500\u20ac p\u00ebr cesilin puntor t\u00eb pa deklaruar.<br>\uf0a7 Themelohet Bordi i Ankesave n\u00eb Ministri p\u00ebr shqyrtimin e ankesave ndaj vendimeve t\u00eb nxjerra nga ATK dhe Dogana, lidhur me \u00e7\u00ebshtjet tatimore dhe doganore.<\/li><\/ul><p>GJOBAT<br>\u2022 P\u00ebr personin fizik afarist, p\u00ebr \u00e7do deklarat\u00eb t\u00eb pa deklaruar 50\u20ac,<br>\u2022 P\u00ebr personin juridik, p\u00ebr \u00e7do deklarat\u00eb t\u00eb pa deklaruar 150\u20ac,<br>\u2022 P\u00ebr personin fizik jo afarist, p\u00ebr \u00e7do deklarat\u00eb t\u00eb pa deklaruar 20\u20ac,<br>\u2022<br>\u2022 \u00c7do person i cili n\u00ebnshkruan nj\u00eb deklarat\u00eb tatimore n\u00eb em\u00ebr t\u00eb nj\u00eb personi tjet\u00ebr, i cili b\u00ebn nj\u00eb gabim n\u00eb at\u00eb deklarat\u00eb 150\u20ac,<\/p><p>\u2022 gjob\u00eb (kundervajtje) 150\u20ac p\u00ebr tatimpaguesin me qarkullim vjetor deri n\u00eb 30,000\u20ac;<br>\u2022 gjob\u00eb (kundervajtje) 250\u20ac p\u00ebr tatimpaguesin me qarkullim 30,000\u20ac &#8211; 200,000\u20ac;<br>\u2022 gjob\u00eb (kundervajtje) 500\u20ac p\u00ebr tatimpaguesin me qarkullim 200,000\u20ac &#8211; 500,000\u20ac;<br>\u2022 gjob\u00eb (kundervajtje) 1,000\u20ac p\u00ebr tatimpaguesin me qarkullim vjetor 500,000\u20ac &#8211; 5,000,000\u20ac;<br>\u2022 gjob\u00eb (kundervajtje) 2,000\u20ac p\u00ebr tatimpaguesin me qarkullim 5,000,000\u20ac e m\u00eb shum\u00eb;<br>\u2022<br>\u2022<br>\u2022 ATK do t\u00eb pezullon\/mbyll biznesin p\u00ebr 7 dit\u00eb kalendarike n\u00eb rastet kur aplikohen 3 nd\u00ebshkime Brenda vitit;<br>\u2022 ATK do t\u00eb pezullon\/mbyll biznesin p\u00ebr 15 dit\u00eb kalendarike n\u00eb rastet kur aplikohen 4 nd\u00ebshkime Brenda vitit;<br>\u2022<br>\u2022 \u00c7do person i cili nuk p\u00ebrdit\u00ebson informatat-t\u00eb dh\u00ebnat n\u00eb ATK\/ARBK si\u00e7 k\u00ebrkohet me ligj 150\u20ac,<br>\u2022<br>\u2022 gjob\u00eb p\u00ebr ark\u00eb fiskale 250\u20ac p\u00ebr tatimpaguesin me qarkullim vjetor deri n\u00eb 30,000\u20ac;<br>\u2022 gjob\u00eb p\u00ebr ark\u00eb fiskale 500\u20ac p\u00ebr tatimpaguesin me qarkullim 30,000\u20ac &#8211; 200,000\u20ac;<br>\u2022 gjob\u00eb p\u00ebr ark\u00eb fiskale 1,000\u20ac p\u00ebr tatimpaguesin me qarkullim 200,000\u20ac &#8211; 500,000\u20ac;<br>\u2022 gjob\u00eb p\u00ebr ark\u00eb fiskale 2,000\u20ac p\u00ebr tatimpaguesin me qarkullim 500,000\u20ac-5,000,000\u20ac;<br>\u2022 gjob\u00eb p\u00ebr ark\u00eb fiskale 3,000\u20ac p\u00ebr tatimpaguesin me qarkullim 5,000,000\u20ac e m\u00eb shum\u00eb;<br>\u2022<br>\u2022 Gjoba p\u00ebr mallrat pa dokumentacion (pa origjin\u00eb) 30% t\u00eb vler\u00ebs s\u00eb mallit.<br>\u2022<br>\u2022 N\u00ebse tatimpaguesi paguan tatimet dhe ineresat e vonuara, ATK zbrit 50% vler\u00ebn e nd\u00ebshkimeve.<br>\u2022<br>\u2022 Paraqitja e ankes\u00ebs n\u00eb Nj\u00ebsin\u00eb e Ankesave n\u00eb ATK dhe n\u00eb Bord (Ministri), si dhe paraqitja e padis\u00eb n\u00eb gjykat\u00eb nuk pezullon (ndalon) obligimin p\u00ebr pages\u00eb t\u00eb detyrimeve tatimore.<\/p>","protected":false},"excerpt":{"rendered":"<p>HYN N\u00cb FUQI LIGJI NR. 08\/L-257 P\u00cbR ADMINISTRIMIN E PROCEDURAVE TATIMORE Linku: https:\/\/gzk.rks-gov.net\/ActDetail.aspx?ActID=85269 DISA NGA NDRYSHIMET N\u00cb LIGJIN E RI P\u00cbR ATK Q\u00cb DO T\u00cb APLIKOHEN<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-934","post","type-post","status-publish","format-standard","hentry","category-lajme"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/fakt-kos.com\/en\/wp-json\/wp\/v2\/posts\/934","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fakt-kos.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fakt-kos.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fakt-kos.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fakt-kos.com\/en\/wp-json\/wp\/v2\/comments?post=934"}],"version-history":[{"count":1,"href":"https:\/\/fakt-kos.com\/en\/wp-json\/wp\/v2\/posts\/934\/revisions"}],"predecessor-version":[{"id":936,"href":"https:\/\/fakt-kos.com\/en\/wp-json\/wp\/v2\/posts\/934\/revisions\/936"}],"wp:attachment":[{"href":"https:\/\/fakt-kos.com\/en\/wp-json\/wp\/v2\/media?parent=934"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fakt-kos.com\/en\/wp-json\/wp\/v2\/categories?post=934"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fakt-kos.com\/en\/wp-json\/wp\/v2\/tags?post=934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}