{"id":4434,"date":"2017-11-08T13:06:16","date_gmt":"2017-11-08T13:06:16","guid":{"rendered":"http:\/\/prodhuesit.org\/?p=4434"},"modified":"2017-11-08T13:06:16","modified_gmt":"2017-11-08T13:06:16","slug":"tatimpagues-kujdes-kur-kryeni-transaksione","status":"publish","type":"post","link":"https:\/\/www.prodhuesit.org\/?p=4434","title":{"rendered":"Tatimpagues kujdes kur kryeni transaksione"},"content":{"rendered":"

N\u00eb nj\u00eb njoftim zyrtar Drejtoria e P\u00ebrgjithshme e Tatimeve paralajm\u00ebron tatimpaguesit t\u00eb ken\u00eb kujdes kur kryejn\u00eb transaksione. Nga mbik\u00ebqyrja q\u00eb Administrata Tatimore u ka b\u00ebr\u00eb t\u00eb dh\u00ebnave lidhur me transaksionet e kryera midis tatimpaguesve rezultojn\u00eb raste kur tatimpagues me status aktiv realizojn\u00eb transaksione, n\u00eb adres\u00eb t\u00eb tatimpaguesve, persona fizik\u00eb, q\u00eb jan\u00eb me status pasiv.<\/p>\n

Konkretisht nga kontrolli i t\u00eb dh\u00ebnave n\u00eb Drejtorin\u00eb e Tatimpaguesve t\u00eb M\u00ebdhenj, rezulton q\u00eb p\u00ebr vitin 2017, tatimpagues t\u00eb klasifikuar si t\u00eb m\u00ebdhenj, kan\u00eb faturuar rreth 11 mij\u00eb transaksione, n\u00eb adres\u00eb t\u00eb tatimpaguesve, persona fizik\u00eb, q\u00eb jan\u00eb me status pasiv. Administrata tatimore, \u00ebsht\u00eb duke e shtrir\u00eb k\u00ebt\u00eb verifikim edhe tek drejtori t\u00eb tjera rajonale tatimore. \u00c7do transaksion i kryer nga tatimpaguesit, persona fizik\u00eb apo juridik\u00eb, tregtar\u00eb, q\u00eb jan\u00eb n\u00eb regjistrin pasiv, konsiderohet shkelje administrative dhe d\u00ebnohet n\u00eb p\u00ebrputhje me ligjin.<\/p>\n

P\u00ebr \u00e7do rast q\u00eb nga furnizuesit \u00ebsht\u00eb sh\u00ebnuar fiktivisht NIPT-i i bler\u00ebsit, realisht me status pasiv, ndaj l\u00ebshuesit t\u00eb fatur\u00ebs tatimore do t\u00eb aplikohet d\u00ebnim administrativ.<\/strong><\/p>\n

N\u00ebse tatimpaguesi me status pasiv, ka kryer aktivitet, ndaj tij administata tatimore, p\u00ebrve\u00e7 d\u00ebnimit administrativ, do t\u00eb kryej\u00eb edhe vler\u00ebsim tatimor p\u00ebr t\u00eb gjith\u00eb periudh\u00ebn q\u00eb ai ka qen\u00eb n\u00eb regjistrin pasiv. Shkelje t\u00eb p\u00ebrs\u00ebritura t\u00eb k\u00ebsaj natyre, bazuar n\u00eb nenin 116, pika 1 t\u00eb ligjit t\u00eb procedurave tatimore do t\u00eb konsiderohen si evazion tatimor si dhe vep\u00ebr penale bazuar n\u00eb nenin 131 t\u00eb ligjit procedurial.<\/p>\n

Transferimi i tatimpaguesit nga regjistri aktiv n\u00eb regjistrin pasiv, mund\u00ebsohet, n\u00eb rast se p\u00ebrmbushet, t\u00eb pakt\u00ebn, nj\u00eb nga kushtet e m\u00ebposhtme:<\/p>\n

a) nuk ushtron m\u00eb veprimtari tregtare p\u00ebr nj\u00eb periudh\u00eb tatimore prej 12 muajsh t\u00eb nj\u00ebpasnj\u00ebsh\u00ebm;
\nb) nuk dor\u00ebzon deklarat\u00ebn tatimore p\u00ebr nj\u00eb periudh\u00eb tatimore prej 12 muajsh t\u00eb nj\u00ebpasnj\u00ebsh\u00ebm;
\nc) deklaron n\u00eb QKB pezullim veprimtarie tregtare dhe kjo e fundit e ka miratuar pezullimin, i cili i \u00ebsht\u00eb njoftuar edhe administrat\u00ebs tatimore.<\/p>\n

N\u00eb faqen zyrtare t\u00eb Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve, mund t\u00eb konsultoni list\u00ebn e p\u00ebrdit\u00ebsuar t\u00eb tatimpaguesve q\u00eb jan\u00eb n\u00eb regjistrin pasiv.<\/p>\n","protected":false},"excerpt":{"rendered":"

N\u00eb nj\u00eb njoftim zyrtar Drejtoria e P\u00ebrgjithshme e Tatimeve paralajm\u00ebron tatimpaguesit t\u00eb ken\u00eb kujdes kur kryejn\u00eb transaksione. Nga mbik\u00ebqyrja q\u00eb [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":4435,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[47],"tags":[],"class_list":["post-4434","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\/4434","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=4434"}],"version-history":[{"count":2,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/4434\/revisions"}],"predecessor-version":[{"id":4437,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/4434\/revisions\/4437"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/media\/4435"}],"wp:attachment":[{"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4434"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4434"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}