{"id":4242,"date":"2017-10-04T13:28:33","date_gmt":"2017-10-04T13:28:33","guid":{"rendered":"http:\/\/prodhuesit.org\/?p=4242"},"modified":"2017-10-04T13:29:44","modified_gmt":"2017-10-04T13:29:44","slug":"tatimet-ja-manuali-per-detyrimet-dhe-afatet-ne-pagesat-e-sigurimeve","status":"publish","type":"post","link":"https:\/\/www.prodhuesit.org\/?p=4242","title":{"rendered":"Tatimet: Ja manuali p\u00ebr detyrimet dhe afatet n\u00eb pagesat e sigurimeve"},"content":{"rendered":"

Drejtoria e P\u00ebrgjithshme e Tatimeve ka publikuar n\u00eb rubrik\u00ebn “Tatimet K\u00ebshillojn\u00eb” nj\u00eb manual<\/strong><\/a> t\u00eb posa\u00e7\u00ebm p\u00ebr detyrimet dhe afatet n\u00eb pagesat e sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore q\u00eb t\u00eb gjith\u00eb kategorit\u00eb e punonj\u00ebsve kan\u00eb. Tatimet kujtojn\u00eb bizneset q\u00eb t\u00eb mos humbasin korrektes\u00ebn n\u00eb pages\u00ebn e k\u00ebtyre detyrimeve. N\u00eb manual p\u00ebrshkruhen t\u00eb dh\u00ebnat q\u00eb pun\u00ebmarr\u00ebsit duhet t\u00eb deklarojn\u00eb n\u00eb sistemin e tatimeve mbi punonj\u00ebsit, afatet e deklarimit dhe pages\u00ebs s\u00eb kontributeve si dhe penalitetetet n\u00eb rast shkeljeje t\u00eb afateve.<\/p>\n

Pun\u00ebdh\u00ebn\u00ebsit dhe t\u00eb vet\u00ebpun\u00ebsuarit, jan\u00eb t\u00eb detyruar: <\/strong><\/p>\n

\u2022 t\u00eb deklarojn\u00eb n\u00eb sistemin e tatimeve list\u00ebpages\u00ebn, ku p\u00ebrfshihen t\u00eb dh\u00ebnat p\u00ebr \u00e7do individ dhe n\u00eb total si m\u00eb posht\u00eb:<\/p>\n

– Emri e mbiemri,
\n– Numri personal,
\n– Kategoria e pozicionit t\u00eb pun\u00ebs,
\n– Paga,
\n– Shuma p\u00ebr t\u2019u paguar e kontributeve t\u00eb detyrueshme t\u00eb sigurimeve shoq\u00ebrore, t\u00eb sigurimeve sh\u00ebndetsore,
\n– Tatimin mbi t\u00eb ardhurat nga pun\u00ebsimi.<\/p>\n

\u2022 t\u00eb deklarojn\u00eb n\u00eb sistemin e tatimeve ndryshimet dhe l\u00ebvizjen e punonj\u00ebsve, shtesat e pak\u00ebsimet, sipas pro\u00e7edurave dhe afateve t\u00eb p\u00ebrcaktuara me ligj.<\/p>\n

Afatet e deklarimit dhe t\u00eb pages\u00ebs s\u00eb kontributeve <\/strong><\/p>\n

Deklarimi dhe pagesa b\u00ebhet sipas afateve:<\/p>\n

\u2022 Tatimpaguesit personat juridik\u00eb dhe fizik\u00eb, t\u00eb regjistruar si tatimpagues, n\u00eb p\u00ebrgjegj\u00ebsin\u00eb tatimore t\u00eb tatimit t\u00eb thjeshtuar mbi fitimin p\u00ebr biznesin e vog\u00ebl, brenda dat\u00ebs 20 t\u00eb muajit te par\u00eb pas p\u00ebrfundimit t\u00eb \u00e7do tremujori t\u00eb vitit kalendarik.<\/p>\n

\u2022 Tatimpaguesit persona juridik\u00eb dhe fizik\u00eb t\u00eb tjer\u00eb (tatimpaguesit e regjistruar p\u00ebr Tatimin mbi Fitimin, Entet Publike, OJF-t\u00eb, etj.) brenda dat\u00ebs 20 t\u00eb muajit pasardh\u00ebs.<\/p>\n

Pagesa e detyrimeve t\u00eb kontributeve t\u00eb detyrimeve t\u00eb kontributeve shoq\u00ebrore dhe sh\u00ebndetsore b\u00ebhet n\u00eb bankat e nivelit t\u00eb dyt\u00eb n\u00ebp\u00ebrmjet urdh\u00ebrpages\u00ebs t\u00eb gjeneruar nga sistemi elektronik, pas dor\u00ebzimit t\u00eb deklarat\u00ebs.<\/p>\n

Deklarimi i t\u00eb pun\u00ebsuar\u00ebve n\u00eb sitemin elektronik tatimor<\/strong><\/p>\n

\u2022 Brenda dy dit\u00ebve pune, pas regjistrimit n\u00eb Qendr\u00ebn Komb\u00ebtare t\u00eb Biznesit ose n\u00eb Administrat\u00ebn Tatimore, personat juridik\u00eb ose fizik\u00eb, duhet t\u00eb deklarojn\u00eb n\u00eb sistemin tatimor list\u00ebn e t\u00eb pun\u00ebsuarve, pag\u00ebn p\u00ebrkat\u00ebse, p\u00ebrfshir\u00eb personin fizik apo\/edhe punonj\u00ebsit e papaguar t\u00eb familjes mbi 16 vje\u00e7, me t\u00eb cil\u00ebt ai punon e bashk\u00ebjeton ligj\u00ebrisht.<\/p>\n

\u2022 Personat fizik\u00eb t\u00eb vet\u00ebpun\u00ebsuar pa pun\u00ebmarr\u00ebs dhe pa punonj\u00ebs t\u00eb papaguar t\u00eb familjes kan\u00eb t\u00eb drejt\u00eb q\u00eb deklarimin n\u00eb sistemin tatimor ta kryejn\u00eb t\u00eb pakt\u00ebn 3 dit\u00eb p\u00ebrpara afatit fundor t\u00eb paraqitjes s\u00eb deklarat\u00ebs (list\u00ebpages\u00ebs).<\/p>\n

\u2022 Llogaritja e detyrimit t\u00eb kontributeve t\u00eb sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore b\u00ebhet me efekte q\u00eb prej dat\u00ebs s\u00eb regjistrimit n\u00eb Qendr\u00ebn Komb\u00ebtare t\u00eb Biznesit ose n\u00eb Administrat\u00ebn Tatimore.<\/p>\n

Deklarimi i ndryshimit t\u00eb numrit t\u00eb punonj\u00ebsve <\/strong><\/p>\n

\u2022 Tatimpaguesi \u00ebsht\u00eb i detyruar t\u00eb deklaroj\u00eb n\u00eb sistemin elektronik t\u00eb tatimeve, \u00e7do punonj\u00ebs q\u00eb fillon pun\u00eb p\u00ebr her\u00eb t\u00eb par\u00eb, apo t\u00eb pun\u00ebsuar rishtazi pran\u00eb tij, t\u00eb pakt\u00ebn nj\u00eb dit\u00eb kalendarike p\u00ebrpara fillimit t\u00eb pun\u00ebs.<\/p>\n

\u2022 Tatimpaguesi \u00ebsht\u00eb i detyruar t\u00eb deklaroj\u00eb n\u00eb sistemin elektronik, t\u00eb tatimeve, t\u00eb larguarit nga puna, brenda 10 dit\u00ebve kalendarike nga data e largimit.<\/p>\n

Llogaritja e kontributeve p\u00ebr pun\u00ebmarr\u00ebsin:<\/strong><\/p>\n

\u2022 Kontributet e detyrueshme t\u00eb sigurimeve shoq\u00ebrore p\u00ebr pun\u00ebmarr\u00ebsin llogariten mbi pag\u00ebn bruto dhe shtesat e tjera, brenda nj\u00eb page bruto minimale dhe nivelit maksimal.<\/p>\n

\u2022 Kontributet e detyrueshme t\u00eb sigurimit sh\u00ebndet\u00ebsor p\u00ebr pun\u00ebmarr\u00ebsin llogariten sipas nivelit t\u00eb p\u00ebrcaktuar mbi pag\u00ebn bruto t\u00eb tij dhe shtesat e tjera, e cila nuk mund t\u00eb jet\u00eb m\u00eb e vog\u00ebl se paga minimale.<\/p>\n

Llogaritja e kontributeve p\u00ebr personin e vet\u00ebpun\u00ebsuar dhe punonj\u00ebsin e papaguar t\u00eb familjes<\/strong><\/p>\n

\u2022 Kontributet e detyrueshme t\u00eb sigurimeve shoq\u00ebrore p\u00ebr personin e vet\u00ebpun\u00ebsuar, p\u00ebrfshir\u00eb pun\u00ebdh\u00ebn\u00ebsin e vet\u00ebpun\u00ebsuar dhe punonj\u00ebsin e papaguar t\u00eb familjes, llogariten si p\u00ebrqindje mbi pag\u00ebn minimale t\u00eb miratuar p\u00ebr efekt t\u00eb llogaritjes s\u00eb kontributeve t\u00eb sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore.<\/p>\n

\u2022 Kontributet e detyrueshme t\u00eb sigurimit sh\u00ebndet\u00ebsor p\u00ebr personin e vet\u00ebpun\u00ebsuar, p\u00ebrfshir\u00eb pun\u00ebdh\u00ebn\u00ebsin e vet\u00ebpun\u00ebsuar dhe punonj\u00ebsin e papaguar t\u00eb familjes, llogariten sipas nivelit t\u00eb parashikuar si p\u00ebrqindje mbi dyfishin e pag\u00ebs minimale.<\/p>\n

Niveli i pag\u00ebs minimale bruto<\/strong><\/p>\n

Niveli i pag\u00ebs minimale bruto mbi t\u00eb cilat paguhen kontributet p\u00ebrcaktohet me Vendim t\u00eb K\u00ebshillit t\u00eb Ministrave.<\/p>\n

Penaliteti p\u00ebr mosdeklarim dhe mos pages\u00eb n\u00eb afat<\/strong><\/p>\n

\u2022 Tatimpaguesi, i cili nuk dor\u00ebzon n\u00eb afatin e p\u00ebrcaktuar sipas ligjit deklarat\u00ebn, d\u00ebnohet me gjob\u00eb p\u00ebr \u00e7do deklarat\u00eb tatimore t\u00eb pador\u00ebzuar. \u2022 Tatimpaguesi, i cili nuk arrin q\u00eb brenda afatit t\u00eb parashikuar n\u00eb k\u00ebt\u00eb ligj, t\u00eb paguaj\u00eb shum\u00ebn e kontributieve t\u00eb sigurimeve shoq\u00ebrore e sh\u00ebndetsore, detyrohet t\u00eb paguaj\u00eb gjob\u00ebn dhe kamat\u00ebvones\u00ebn q\u00eb llogariten mbi shum\u00ebn e detyrimit t\u00eb papaguar p\u00ebr \u00e7do dit\u00eb.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Drejtoria e P\u00ebrgjithshme e Tatimeve ka publikuar n\u00eb rubrik\u00ebn “Tatimet K\u00ebshillojn\u00eb” nj\u00eb manual t\u00eb posa\u00e7\u00ebm p\u00ebr detyrimet dhe afatet n\u00eb [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":4243,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[47],"tags":[],"class_list":["post-4242","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\/4242","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=4242"}],"version-history":[{"count":2,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/4242\/revisions"}],"predecessor-version":[{"id":4245,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/4242\/revisions\/4245"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/media\/4243"}],"wp:attachment":[{"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4242"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4242"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}