{"id":3980,"date":"2017-07-10T08:12:49","date_gmt":"2017-07-10T08:12:49","guid":{"rendered":"http:\/\/prodhuesit.org\/?p=3980"},"modified":"2017-07-10T14:00:25","modified_gmt":"2017-07-10T14:00:25","slug":"3980","status":"publish","type":"post","link":"https:\/\/www.prodhuesit.org\/?p=3980","title":{"rendered":"P\u00ebrdit\u00ebsimi i t\u00eb dh\u00ebnave nga subjektet, detyrim ligjor dhe thjeshtim i komunikimit me administrat\u00ebn"},"content":{"rendered":"<p>N\u00eb nj\u00eb njoftim zyrtar nga Drejtoria e P\u00ebrgjithshme e Tatimeve, ve\u00a0n\u00eb dijeni t\u00eb gjith\u00eb tatimpaguesve se jan\u00eb t\u00eb detyruar t\u00eb deklarojn\u00eb adres\u00ebn e sakt\u00eb t\u00eb ushtrimit t\u00eb veprimtaris\u00eb, n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb sigurojn\u00eb marrjen n\u00eb koh\u00eb t\u00eb njoftimeve t\u00eb d\u00ebrguara nga Administrata Tatimore.<\/p>\n<p><strong>Cilat t\u00eb dh\u00ebna p\u00ebrdit\u00ebsohen n\u00eb Qendr\u00ebn Komb\u00ebtare t\u00eb Biznesit?<\/strong><\/p>\n<p>Tatimpaguesi, person fizik dhe juridik, regjistron \u00e7do ndryshim t\u00eb t\u00eb dh\u00ebnave n\u00eb Qendr\u00ebn Komb\u00ebtare t\u00eb Biznesit, si\u00e7 p\u00ebrcaktohet n\u00eb ligjin nr.9723, dat\u00eb 3.5.2007 \u201cP\u00ebr Qendr\u00ebn Komb\u00ebtare t\u00eb Biznesit\u201d, t\u00eb ndryshuar.<\/p>\n<ul>\n<li>Aplikimi p\u00ebr ndryshimin e selis\u00eb dhe hapja e vendeve t\u00eb tjera t\u00eb ushtrimit t\u00eb veprimtaris\u00eb, t\u00eb ndryshme nga selia, n\u00eb \u00e7do rast b\u00ebhen p\u00ebrpara nisjes efektive t\u00eb veprimtaris\u00eb n\u00eb at\u00eb vend biznesi.<\/li>\n<li>P\u00ebr hapjen e vendeve t\u00eb tjera dyt\u00ebsore t\u00eb ushtrimit t\u00eb veprimtaris\u00eb, t\u00eb ndryshme nga selia, tatimpaguesi pajiset me nj\u00eb \u00e7ertificat\u00eb regjistrimi, me num\u00ebr unik identifikimi t\u00eb nj\u00ebjt\u00eb me at\u00eb t\u00eb regjistrimit, por me num\u00ebr serial t\u00eb ndrysh\u00ebm.<\/li>\n<li>Tatimpaguesit, n\u00eb interes t\u00eb tyre por dhe t\u00eb administrates tatimore, jan\u00eb t\u00eb detyruar t\u00eb njoftojn\u00eb edhe \u00e7do ndryshim q\u00eb ka t\u00eb b\u00ebj\u00eb me adres\u00ebn\/adresat e veprimtaris\u00eb ekonomike dhe t\u00eb banimit, si dhe t\u00eb numrit t\u00eb telefonit e t\u00eb adres\u00ebs elektronike, t\u00eb dh\u00ebna q\u00eb sh\u00ebrbejn\u00eb si pik\u00eb kontakti p\u00eb marrjen e informacioneve n\u00eb nj\u00eb nj\u00eb koh\u00eb sa m\u00eb t\u00eb shpejt\u00eb.<\/li>\n<\/ul>\n<p>T\u00eb dh\u00ebnat e deklaruara nga subjektet n\u00eb QKB, nj\u00ebherazi p\u00ebrdit\u00ebsohen automatikisht edhe n\u00eb regjistrin\u00a0elektronik t\u00eb administrat\u00ebs tatimore.<\/p>\n<p><strong>Ku ndryshohen p\u00ebrgjegj\u00ebsit\u00eb tatimore dhe cilat jan\u00eb kriteret p\u00ebr ndryshimin e tyre?<br \/>\n<\/strong><\/p>\n<p>Tatimpaguesi, i cili p\u00ebmbush kushtet ligjore p\u00ebr kalimin nga nj\u00eb kategori n\u00eb tjetr\u00ebn (nga Biznes i Vog\u00ebl n\u00eb Biznes i Madh), duhet t\u00eb njoftoj\u00eb apo k\u00ebrkoj\u00eb ndryshimin n\u00eb administrat\u00ebn tatimore (Drejtorin\u00eb Rajonale Tatimore) p\u00ebrkat\u00ebse, brenda 15 dit\u00ebve kalendarike nga data e konstatimit dhe p\u00ebmbushjes s\u00eb kushteve p\u00ebr k\u00ebt\u00eb ndryshim.<\/p>\n<p>P\u00ebrgjegj\u00ebsia tatimore (llojet e tatimeve p\u00eb t\u00eb cilat tatimpaguesi duhet t\u00eb jet\u00eb p\u00ebrgjegj\u00ebs), pas regjistrimit fillestar ndryshon vet\u00ebm duke u paraqitur pran\u00eb sporteleve t\u00eb sh\u00ebrbimit apo me nj\u00eb k\u00ebrkese drejtuar Drejtoris\u00eb Rajonale Tatimore t\u00eb juridiksionit, p\u00ebr ndryshimet e ndodhura. Raste t\u00eb ndryshimit t\u00eb p\u00ebrgjegj\u00ebsis\u00eb tatimore mund t\u00eb jen\u00eb:<\/p>\n<ul>\n<li>Tejkalimi i qarkullimit prej 8 milion\u00eb lek\u00eb n\u00eb vit kalendarik , kur tatimpaguesi nga pagues i tatimit t\u00eb thjeshtuar mbi fitimin e biznesit t\u00eb vog\u00ebl duhet t\u00eb kaloj\u00eb n\u00eb tatimpagues i tatimit mbi fitimin.<\/li>\n<li>Tejkalimi i qarkullimit prej 5 milion lek\u00eb n\u00eb vit kalendarik, kur tatimpaguesi pavarsisht se nuk ndryshon kategorin\u00eb si Biznes i Vog\u00ebl, i shtohet p\u00ebgjegj\u00ebsia e Tatimit mbi Vler\u00ebn e Shtuar, apo anasjelltas.<\/li>\n<\/ul>\n<p>Po ashtu ndryshimi i kategoris\u00eb p\u00ebr sigurime t\u00eb tatimpaguesit nga person i vet\u00ebpun\u00ebsuar i vet\u00ebm, n\u00eb person i vet\u00ebpun\u00ebsuar me pun\u00ebmarr\u00ebs etj., b\u00ebhet pran\u00eb sporteleve t\u00eb sh\u00ebrbimit t\u00eb tatimpaguesit n\u00eb Drejtorin\u00eb Rajonale Tatimore t\u00eb juridiksionit p\u00ebrkat\u00ebs.<\/p>\n<p>Theksojm\u00eb se Organizatat Jofitimprur\u00ebse dhe t\u00eb gjith\u00eb tatimpaguesit q\u00eb regjistrohen nga Drejtorit\u00eb Rajonale Tatimore duhet t\u00eb njoftojn\u00eb n\u00eb administrat\u00ebn tatimore, brenda 15 dit\u00ebve nga data e regjistrimit t\u00eb ndryshimeve p\u00ebr ndryshimet si m\u00eb posht\u00eb:<\/p>\n<p>a) ndryshimi i emrit;<br \/>\nb) ndryshimi i adres\u00ebs s\u00eb veprimtaris\u00eb ose kontaktit;<br \/>\nc) ndryshimi i statusit ligjor;<br \/>\n\u00e7) \u00e7elja\/mbyllja e deg\u00ebve, sektor\u00ebve ose nj\u00ebsive t\u00eb reja;<br \/>\nd) ndryshimi i llojit t\u00eb veprimtaris\u00eb ekonomike;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>N\u00eb nj\u00eb njoftim zyrtar nga Drejtoria e P\u00ebrgjithshme e Tatimeve, ve\u00a0n\u00eb dijeni t\u00eb gjith\u00eb tatimpaguesve se jan\u00eb t\u00eb detyruar t\u00eb<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":3604,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[47],"tags":[],"class_list":["post-3980","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-njoftime"],"_links":{"self":[{"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/3980","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3980"}],"version-history":[{"count":3,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/3980\/revisions"}],"predecessor-version":[{"id":4002,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/3980\/revisions\/4002"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/media\/3604"}],"wp:attachment":[{"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3980"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3980"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3980"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}