{"id":4090,"date":"2017-08-25T08:04:14","date_gmt":"2017-08-25T08:04:14","guid":{"rendered":"http:\/\/prodhuesit.org\/?p=4090"},"modified":"2017-08-25T08:04:14","modified_gmt":"2017-08-25T08:04:14","slug":"dpt-pagesa-me-keste-ndaj-borxhit-tatimor","status":"publish","type":"post","link":"https:\/\/www.prodhuesit.org\/?p=4090","title":{"rendered":"DPT: Pagesa me k\u00ebste ndaj borxhit tatimor"},"content":{"rendered":"<p>Drejtoria e P\u00ebrgjithshme e Tatimeve njofton tatimpaguesit p\u00ebr kushtet dhe detyrimet p\u00ebr t\u00eb cilat lidhet marr\u00ebveshja me k\u00ebste dhe afati i zgjatjes s\u00eb k\u00ebsaj marr\u00ebveshje. Tatimpaguesi duke justifikuar paaft\u00ebsin\u00eb likujduese t\u00eb p\u00ebrkohshme financiare, mund t\u00eb paguaj\u00eb me k\u00ebste nj\u00eb detyrim tatimor t\u00eb papaguar.<\/p>\n<p>Marr\u00ebveshja me k\u00ebste nuk mund t\u00eb zgjatet p\u00ebrtej fundit t\u00eb vitit q\u00eb pason vitin n\u00eb t\u00eb cilin \u00ebsht\u00eb lidhur ajo. N\u00eb rastet e marr\u00ebveshjeve p\u00ebr pages\u00eb me k\u00ebste, tatimpaguesi paguan kamat\u00ebvonesat, por nuk llogaritet gjob\u00eb p\u00ebr pages\u00eb t\u00eb vonuar. Marr\u00ebveshja p\u00ebr pages\u00eb me k\u00ebste nuk mund t\u00eb lidhet p\u00ebr detyrimin tatimor t\u00eb vet\u00ebdeklaruar nga tatimpaguesi, i cili \u00ebsht\u00eb llogaritur, ose mbledhur, ose mbajtur prej tij, p\u00ebrfshir\u00eb kontributet e sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore.<\/p>\n<p>Tatime t\u00eb nj\u00eb natyre t\u00eb till\u00eb, por pa u kufizuar vet\u00ebm n\u00eb to, p\u00ebrmenden:<\/p>\n<ul>\n<li>tatimi mbi vler\u00ebn e shtuar<\/li>\n<li>tatimi i mbajtur n\u00eb burim<\/li>\n<li>kontributet p\u00ebr sigurimet shoq\u00ebrore e sh\u00ebndet\u00ebsore<\/li>\n<li>ndonj\u00eb lloj takse e cila llogaritet, mblidhet e mbahet nga tatimpaguesi<\/li>\n<\/ul>\n<p>Hapat q\u00eb duhen ndjekur p\u00ebr t\u00eb n\u00ebnshkruar nj\u00eb marr\u00ebveshje me k\u00ebste jan\u00eb:<\/p>\n<p><strong>Hapi I-r\u00eb<\/strong>: K\u00ebrkes\u00eb me shkrim drejtuar drejtoris\u00eb rajonale tatimore n\u00ebn juridiksionin e t\u00eb cil\u00ebs \u00ebsht\u00eb regjistruar. (Shpjego rrethanat dhe arsyet pse k\u00ebrkohet t\u00eb lidhet nj\u00eb marr\u00ebveshje p\u00ebr t\u00eb paguar me k\u00ebste detyrimet tatimore.)<\/p>\n<p><strong>Hapi II-t\u00eb<\/strong>: Drejtoria Rajonale Tatimore brenda 10 dit\u00ebve njofton n\u00ebse k\u00ebrkesa pranohet apo refuzohet.<\/p>\n<p><strong>Hapi III-t\u00eb:<\/strong>\u00a0N\u00ebse k\u00ebrkesa pranohet, n\u00ebnshkruhet marr\u00ebveshja p\u00ebr pages\u00eb me k\u00ebste t\u00eb detyrimeve tatimore t\u00eb papaguara. Kjo marr\u00ebveshje n\u00ebnshkruhet nga tatimpaguesi dhe nga drejtori i drejtoris\u00eb rajonale t\u00eb tatimeve ose drejtuesi i nj\u00ebsis\u00eb s\u00eb ngjashme me t\u00eb, vet\u00ebm n\u00ebse tatimpaguesi paguan menj\u00ebher\u00eb 20% t\u00eb vler\u00ebs s\u00eb detyrimit, p\u00ebr t\u00eb cilin lidhet marr\u00ebveshja e pages\u00ebs me k\u00ebste.<\/p>\n<p>Administrata Tatimore nd\u00ebrpret masat e mbledhjes me forc\u00eb, t\u00eb mbledhjes s\u00eb detyrimeve tatimore, por ajo nuk t\u00ebrheq mas\u00ebn e vendosur p\u00ebr t\u00eb siguruar pages\u00ebn e detyrimit tatimor.<br \/>\nN\u00ebnshkrimi i nj\u00eb marr\u00ebveshje p\u00ebr pages\u00ebn me k\u00ebste t\u00eb nj\u00eb detyrimi tatimor, nuk nd\u00ebrpret llogaritjen e kamatvonesave p\u00ebr mospagim n\u00eb afat t\u00eb detyrimit tatimor t\u00eb mbetur pa paguar.<\/p>\n<p>Tatimpaguesi, ndaj pasuris\u00eb s\u00eb t\u00eb cilit ka dal\u00eb nj\u00eb vendim p\u00ebr vendosjen e masave t\u00eb siguris\u00eb qoft\u00eb n\u00eb fom\u00ebn e barr\u00ebs s\u00eb siguris\u00eb apo barr\u00ebs hipotekore, n\u00eb rastet kur pretendohet se zbatimi i masave t\u00eb siguris\u00eb nuk \u00ebsht\u00eb ekzekutuar n\u00eb m\u00ebnyr\u00eb t\u00eb rregullt, ka t\u00eb drejt\u00eb t\u00eb paraqes\u00eb ankes\u00eb pran\u00eb Drejtoris\u00eb Rajonale Tatimore.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Drejtoria e P\u00ebrgjithshme e Tatimeve njofton tatimpaguesit p\u00ebr kushtet dhe detyrimet p\u00ebr t\u00eb cilat lidhet marr\u00ebveshja me k\u00ebste dhe afati<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":4091,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-4090","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-sq"],"_links":{"self":[{"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/4090","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=4090"}],"version-history":[{"count":2,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/4090\/revisions"}],"predecessor-version":[{"id":4093,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/4090\/revisions\/4093"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/media\/4091"}],"wp:attachment":[{"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4090"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4090"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}