Nga kontrollet e ushtruara n\u00eb vendndodhjen e biznesit, administrata tatimore konstaton me shqet\u00ebsim se nj\u00eb pjes\u00eb e tatimpaguesve, sidomos ata t\u00eb regjistruar n\u00eb Tatimin e Thjeshtuar mbi Fitimin (biznes i vog\u00ebl), mbajn\u00eb pjes\u00ebrisht ose nuk mbajn\u00eb fare dokumentat tatimore t\u00eb blerjes (fatur\u00ebn tatimore) p\u00ebr mallrat q\u00eb kan\u00eb n\u00eb inventar.<\/p>\n
Kujtojm\u00eb se Ligji nr.9920 dat\u00eb 19.5.2008 \u201cP\u00ebr Procedurat Tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, ka p\u00ebrcaktuar qart\u00eb detyrimin e \u00e7do tatimpaguesi p\u00ebr mbajtjen e dokumentacionit tatimor, po edhe sanksionet q\u00eb zbatohen p\u00ebr kund\u00ebrvajt\u00ebsit.<\/p>\n
1) Mb\u00ebshtetur n\u00eb nenin 58 t\u00eb ligjit, tatimpaguesit q\u00eb mbajn\u00eb, tregtojn\u00eb, p\u00ebrdorin ose transportojn\u00eb mallra, duhet t\u00eb ken\u00eb dokumentet e nevojshme tatimore, q\u00eb provojn\u00eb pron\u00ebsin\u00eb ose kontrollin mbi k\u00ebto mallra dhe me k\u00ebrkes\u00ebn e zyrtar\u00ebve t\u00eb administrat\u00ebs tatimore, i v\u00ebn\u00eb k\u00ebto dokumente n\u00eb dispozicion t\u00eb tyre.<\/p>\n
2) Mb\u00ebshtetur n\u00eb nenin 51 t\u00eb ligjit, \u00ebsht\u00eb detyrim i bler\u00ebsit t\u00eb k\u00ebrkoj\u00eb fatur\u00ebn tatimore, n\u00eb koh\u00ebn e realizimit t\u00eb shitjes.<\/p>\n
P\u00ebr rastet kur tatimpaguesi mban mallra t\u00eb pashoq\u00ebruara me fatur\u00eb tatimore, zbatohet pro\u00e7edura e m\u00ebposhtme:<\/p>\n
a) Tatimpaguesi t\u00eb Tatimit t\u00eb Thjeshtuar t\u00eb Fitimit q\u00eb nuk \u00ebsht\u00eb i regjistruar p\u00ebr TVSH-n\u00eb, menj\u00ebher\u00eb n\u00eb momentin e konstatimit i ndryshohet p\u00ebrgjegj\u00ebsia tatimore duke kaluar si tatimpagues i TVSH-s\u00eb. N\u00ebse tatimpaguesi ka n\u00eb p\u00ebrdorim fatura t\u00eb thjeshta tatimore, ai l\u00ebshon nj\u00eb fatur\u00eb t\u00eb thjesht\u00eb tatimore, sipas nenit 53 t\u00eb ligjit p\u00ebr t\u00eb dokumentuar mallin.
\nKjo fatur\u00eb i bashk\u00ebngjitet akt konstatimit dhe pro\u00e7esverbalit p\u00ebrkat\u00ebs dhe n\u00eb t\u00eb sh\u00ebnohet numri dhe data e akt konstatimit dhe pro\u00e7esverbalit p\u00ebrkat\u00ebs.
\nKy tatimpagues detyrohet t\u00eb pajiset me fatura tatimore me TVSH, sapo i aktivizohet p\u00ebrgjegj\u00ebsia p\u00ebr TVSH-n\u00eb.<\/p>\n
b) Tatimpaguesi i regjistruar p\u00ebr TVSH-n\u00eb detyrohet t\u00eb dokumentoj\u00eb mallin duke l\u00ebshuar fatur\u00eb tatimore me TVSH, sipas nenit 53 t\u00eb k\u00ebtij ligji, por pa llogaritur TVSH-n\u00eb. Kjo fatur\u00eb nuk \u00ebsht\u00eb dokument p\u00ebr njohjen si shpenzim i zbritsh\u00ebm p\u00ebr sa \u00ebsht\u00eb nj\u00eb dokument i l\u00ebshuar n\u00eb kushtet e shkeljes s\u00eb konstatuar. N\u00eb fatur\u00eb p\u00ebrve\u00e7 t\u00eb dh\u00ebnave identifikuese, dat\u00ebs, numrit t\u00eb akt konstatimit dhe pro\u00e7esverbalit p\u00ebrkat\u00ebs duhet t\u00eb evidentohet qart\u00eb p\u00ebrshkrimi i mallit dhe sasia e tij.<\/p>\n
c) Bazuar n\u00eb nenin 124, pika 1 t\u00eb ligjit, ndaj tatimpaguesit vendoset nj\u00eb d\u00ebnim me gjob\u00eb t\u00eb barabart\u00eb me 100 p\u00ebr qind t\u00eb tatimit t\u00eb padeklaruar, llogaritur nga administrata tatimore.<\/p>\n","protected":false},"excerpt":{"rendered":"
Nga kontrollet e ushtruara n\u00eb vendndodhjen e biznesit, administrata tatimore konstaton me shqet\u00ebsim se nj\u00eb pjes\u00eb e tatimpaguesve, sidomos ata [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":4283,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[47],"tags":[],"class_list":["post-4399","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\/4399","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=4399"}],"version-history":[{"count":1,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/4399\/revisions"}],"predecessor-version":[{"id":4400,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/4399\/revisions\/4400"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/media\/4283"}],"wp:attachment":[{"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4399"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4399"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4399"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}