N\u00eb Fletoren Zyrtare Nr.123, dat\u00eb 26 Maj 2017, \u00ebsht\u00eb publikuar Udh\u00ebzimi i Ministris\u00eb s\u00eb Financave nr.15, dat\u00eb 18.5.2017 \u201cP\u00ebr disa ndryshime n\u00eb udh\u00ebzimin nr.6, dat\u00eb 30.1.2015 \u201cP\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, t\u00eb ndryshuar<\/p>\n
Ndryshimet hyjn\u00eb n\u00eb fuqi q\u00eb nga data e botimit n\u00eb Fletoren Zyrtare si m\u00eb posht\u00eb:<\/p>\n
S\u00eb pari<\/strong>, i jepet e drejta Operator\u00ebve kryesor\u00eb t\u00eb telekomunikacionit q\u00eb t\u00eb mund t\u00eb zgjedhin t\u00eb aplikojn\u00eb furnizimin e kartave t\u00eb parapaguara, ose koh\u00ebs bisedore n\u00ebp\u00ebrmjet kodeve tarifore, ose paketave t\u00eb parapaguara, me an\u00eb t\u00eb distributor\u00ebve \/furnizuesve t\u00eb nd\u00ebrmjet\u00ebm, duke zbritur direkt n\u00eb fatur\u00eb vler\u00ebn e nd\u00ebrhyrjes n\u00eb treg (komisionin), p\u00ebr t\u00eb gjith\u00eb distributor\u00ebt\/furnizuesit e nd\u00ebrmjet\u00ebm. -N\u00eb k\u00ebt\u00eb rast operator\u00ebt kryesor\u00eb llogarisin dhe paguajn\u00eb TVSH p\u00ebr vler\u00ebn e plot\u00eb t\u00eb kartave t\u00eb parapaguara, ose t\u00eb kodeve tarifore\/paketave tarifore t\u00eb telekomunikacionit, q\u00eb ata u furnizojn\u00eb distributor\u00ebve\/nd\u00ebrmjet\u00ebsve t\u00eb tyre. Operatori kryesor q\u00eb zgjedh t\u00eb aplikoj\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb furnizimi,duhet paraprakisht t\u00eb depozitoj\u00eb n\u00eb drejtorin\u00eb rajonale tatimore p\u00ebrkat\u00ebse nj\u00eb deklarat\u00eb me shkrim, sipas s\u00eb cil\u00ebs t\u00eb shprehet zgjedhja e d\u00ebshiruar. V\u00ebmendje:<\/strong> S\u00eb dyti<\/strong>, p\u00ebrcaktohet edhe me Udh\u00ebzim (ndryshim i b\u00ebr\u00eb m\u00eb par\u00eb me nj\u00eb Vendim t\u00eb K\u00ebshillit t\u00eb Ministrave), e drejta e nj\u00eb furnizuesi(shit\u00ebsi t\u00eb nd\u00ebrtesave) p\u00ebr t\u00eb zgjedhur aplikimin e TVSH-s\u00eb p\u00ebr furnizimet e nd\u00ebrtesave, t\u00eb cilat sipas ligjit t\u00eb TVSH-s\u00eb jan\u00eb t\u00eb p\u00ebrjashtuara. S\u00eb kat\u00ebrti<\/strong>, hiqet kushti q\u00eb \u00e7do fatur\u00eb blerje t\u00eb jet\u00eb mbi 10.000 lek\u00eb, p\u00ebr t\u00eb p\u00ebrfituar rimbursimin nga diplomat\u00ebt, organizatat nd\u00ebrkomb\u00ebtare, NATO.<\/p>\n S\u00eb pesti<\/strong>, hiqet kushti q\u00eb e drejta e personit t\u00eb tatuesh\u00ebm q\u00eb t\u00eb p\u00ebrdor\u00eb fatura tatimore me num\u00ebr serial unik dhe t\u00eb pap\u00ebrs\u00ebritsh\u00ebm, t\u00eb printuara nga sistemi i tij i regjistrimeve, kufizohet nga numri i klient\u00ebve t\u00eb tij.<\/p>\n <\/p>\n
\nDeri sot, nuk parashikohej e lejohej nj\u00eb veprim i till\u00eb.<\/p>\n
\n-Operatori kryesor zbret direkt n\u00eb fatur\u00eb vler\u00ebn e nd\u00ebrhyrjes n\u00eb treg p\u00ebr t\u00eb gjith\u00eb furnizuesit e m\u00ebvonsh\u00ebm pa ndikuar TVSH-n\u00eb e llogaritur, si m\u00eb lart.
\n-Distributor\u00ebt\/furnizuesit e nd\u00ebrmjet\u00ebm nuk kan\u00eb t\u00eb drejt\u00eb t\u00eb zbresin vler\u00ebn e TVSH-s\u00eb s\u00eb faturuar nga operator\u00ebt kryesor\u00eb p\u00ebr furnizimin e kryer, p\u00ebrsa ata nuk kan\u00eb t\u00eb drejt\u00eb t\u00eb aplikojn\u00eb TVSH p\u00ebr furnizimet e m\u00ebtejshme t\u00eb kryera n\u00eb fazat pasardh\u00ebse.
\n-Distributor\u00ebt\/furnizuesit e nd\u00ebrmjet\u00ebm duhet t\u00eb l\u00ebshojn\u00eb fatur\u00eb tatimore pa llogaritur TVSH, n\u00eb t\u00eb cil\u00ebn \u00e7mimi i k\u00ebtij furnizimi \u00ebsht\u00eb i barabart\u00eb me \u00e7mimin p\u00ebrfundimtar (p\u00ebrfshir\u00eb TVSH-n\u00eb) p\u00ebr konsumatorin final, t\u00eb faturuar prej operatorit kryesor n\u00eb momentin e furnizimit t\u00eb k\u00ebtyre produkteve.
\n-N\u00eb \u00e7do fatur\u00eb t\u00eb l\u00ebshuar n\u00eb furnizimet e m\u00ebtejshme nga distributor\u00ebt\/furnizuesit e nd\u00ebrmjet\u00ebm do t\u00eb zbritet vlera e nd\u00ebrhyrjes n\u00eb treg t\u00eb hallkave pasardh\u00ebse.<\/p>\n
\nOperatori kryesor, detyrohet ta b\u00ebj\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb furnizimi, p\u00ebr t\u00eb gjith\u00eb distributor\u00ebt\/furnizuesit e tij t\u00eb nd\u00ebrmjet\u00ebm dhe p\u00ebr nj\u00eb periudh\u00eb jo m\u00eb pak se 12 muaj t\u00eb nj\u00ebpasnj\u00ebsh\u00ebm.
\nGjithashtu, n\u00ebse operatori kryesor heq dor\u00eb nga kjo m\u00ebnyr\u00eb furnizimi e dokumentimi, at\u00ebher\u00eb ai duhet t\u00eb njoftoj\u00eb paraprakisht organin tatimor.<\/p>\n
\nQarkullimi i distributorit\/furnizuesit t\u00eb nd\u00ebrmjet\u00ebm n\u00eb p\u00ebrputhje me nenin 119 t\u00eb ligjit t\u00eb TVSH-s\u00eb, llogaritet n\u00eb baz\u00eb t\u00eb \u00e7mimit gjithsej q\u00eb duhet t\u00eb paguaj\u00eb bler\u00ebsi (konsumatori final) p\u00ebr sh\u00ebrbimet e m\u00ebsip\u00ebrme.<\/p>\n
\nS\u00eb treti<\/strong>, pavar\u00ebsisht t\u00eb drejt\u00ebs p\u00ebr t\u00eb zbritur TVSH lidhur me gazoilin e bler\u00eb, personat e tatuesh\u00ebm, do t\u00eb duhet q\u00eb konsumin e tij, ta justifikojn\u00eb me volumin e pun\u00ebs s\u00eb kryer, rrug\u00ebt e realizuara nga mjeti\/et, normativat e konsumit t\u00eb gazoilit p\u00ebr rrug\u00eb ose proces t\u00eb kryer, etj. N\u00eb \u00e7do rast, k\u00ebto shpenzime duhet t\u00eb jen\u00eb t\u00eb kryera realisht dhe t\u00eb justifikuara sipas veprimeve te realizuara p\u00ebr nevoja t\u00eb veprimtaris\u00eb ekonomike, t\u00eb provuara me dokumentacionin p\u00ebrkat\u00ebs, por jo m\u00eb shum\u00eb se normativat e p\u00ebrcaktuara n\u00eb k\u00ebt\u00eb udh\u00ebzim\u201d.<\/p>\n