{"id":5246,"date":"2018-05-31T13:16:11","date_gmt":"2018-05-31T13:16:11","guid":{"rendered":"http:\/\/prodhuesit.org\/?p=5246"},"modified":"2019-04-16T13:43:04","modified_gmt":"2019-04-16T13:43:04","slug":"mbi-detyrimin-e-subjekteve-per-te-llogaritur-deklaruar-dhe-paguar-tatimin-ne-burim","status":"publish","type":"post","link":"https:\/\/www.prodhuesit.org\/?p=5246","title":{"rendered":"Mbi detyrimin e subjekteve p\u00ebr t\u00eb llogaritur, deklaruar dhe paguar Tatimin n\u00eb Burim"},"content":{"rendered":"<p>Sipas njoftimit zyrtar, Drejtoria e P\u00ebrgjithshme e Tatimeve i b\u00ebn thirrje t\u00eb gjith\u00eb\u00a0subjekteve (individ\u00eb apo subjekte tregtare) se duhet t\u00eb llogarisin,\u00a0deklarojn\u00eb\u00a0dhe paguajn\u00eb Tatimin n\u00eb Burim p\u00ebr t\u00eb gjitha t\u00eb ardhurat e realizuara me burim n\u00eb\u00a0Republik\u00ebn e Shqip\u00ebris\u00eb dhe jasht\u00eb saj,\u00a0t\u00eb cilat jan\u00eb objekt i tatimit, sipas legjislacionit tatimor, duke p\u00ebrmbushur k\u00ebshtu detyrimin q\u00eb ju lind atyre p\u00ebr t\u00eb b\u00ebr\u00eb pagesa p\u00ebr t\u00eb ardhurat e realizuara.<\/p>\n<p>N\u00eb zbatim t\u00eb ligjit nr.8438 dat\u00eb 28.121998 \u201cP\u00ebr Tatimin mbi t\u00eb Ardhurat\u201d nenet 8, 9, k\u00ebto t\u00eb ardhura jan\u00eb t\u00eb tatueshme me shkall\u00eb tatimore 15%.<\/p>\n<p>Sipas pik\u00ebs 2.6.4, t\u00eb Udh\u00ebzimit t\u00eb Ministrit t\u00eb Financave, p\u00ebr t\u00eb ardhura t\u00eb paguara nga persona, t\u00eb cil\u00ebt nuk mund t\u00eb b\u00ebjn\u00eb mbajtjen e tatimit n\u00eb burim p\u00ebr llogari t\u00eb organeve tatimore shqiptare, individi p\u00ebrfitues i t\u00eb ardhurave \u00ebsht\u00eb i detyruar t\u00eb deklaroj\u00eb dhe t\u00eb paguaj\u00eb n\u00eb organin tatimor p\u00ebrkat\u00ebs tatimin n\u00eb mas\u00ebn 15% t\u00eb t\u00eb ardhurave t\u00eb realizuara, jo m\u00eb von\u00eb se data 20 e muajit q\u00eb pason muajin n\u00eb t\u00eb cilin \u00ebsht\u00eb kryer pagesa.<\/p>\n<p>Deklarimi dhe pagesa mund t\u00eb kryhen online, p\u00ebrmes faqes zyrtare, por m\u00eb par\u00eb \u00ebsht\u00eb e nevojshme q\u00eb individi p\u00ebrfitues t\u00eb paraqitet pran\u00eb zyr\u00ebs se Sh\u00ebrbimit t\u00eb Tatimpaguesve, pran\u00eb Drejtoris\u00eb Rajonale Tatimore p\u00ebrkat\u00ebse, p\u00ebr t\u2019u regjistruar p\u00ebr p\u00ebrgjegj\u00ebsin\u00eb tatimore t\u00eb Tatimit n\u00eb Burim, si dhe p\u00ebr t\u2019u pajisur me fjal\u00ebkalimin p\u00ebr hyrjen n\u00eb llogarin\u00eb e tij, n\u00eb sistemin e deklarimit elektronik.<\/p>\n<p>Individi, p\u00ebrfitues i t\u00eb ardhurave, duhet t\u00eb dor\u00ebzoj\u00eb brenda dates 20 t\u00eb \u00e7do muaji deklarat\u00ebn e Tatimit n\u00eb Burim, q\u00eb p\u00ebrmban informacionin e nevojsh\u00ebm mujor p\u00ebr t\u00eb llogaritur detyrimin tatimor.<\/p>\n<p>Deklarimi kryhet vet\u00ebm elektonikisht dhe p\u00ebr k\u00ebt\u00eb duhet t\u00eb ndqini hapat e m\u00ebposht\u00ebm:<\/p>\n<ul>\n<li>\u00a0Hapet faqja zyrtare e administrat\u00ebs tatimore:\u00a0<a href=\"http:\/\/www.tatime.gov.al\/\">www.tatime.gov.al<\/a>;<\/li>\n<li>N\u00eb menyn\u00eb \u201ce-Sh\u00ebrbime\u201d\u00a0zgjidhet rubrika \u201cindivid\u00ebt\u201d, n\u00eb t\u00eb cil\u00ebn klikohet p\u00ebr t\u00eb aksesuar llogarin\u00eb e deklarimit elektronik;<\/li>\n<li>Hapet dritarja e aksesimit n\u00eb llogari, ku si em\u00ebr p\u00ebrdoruesi vendoset numri personal (sipas Kart\u00ebs s\u00eb Identitetit dhe jepet fjal\u00ebkalimi p\u00ebrkat\u00ebs);<\/li>\n<li>P\u00ebr t\u00eb aksesuar llogarin\u00eb, duhet t\u00eb zgjidhet: \u201cE lexova dhe bie dakord me\u00a0<a href=\"https:\/\/efiling.tatime.gov.al\/cats_public\/Files\/TermsAndConditions_sq-AL.pdf\">termat dhe kushtet<\/a>\u201d;<\/li>\n<li>Me hyrjen n\u00eb llogari, n\u00eb menyn\u00eb \u201cDeklarata\u201d zgjidhet \u201cTatimi n\u00eb Burim\u201d;<\/li>\n<li>Tek rubrika \u201cDeklarata t\u00eb pador\u00ebzuara\u201d listohen deklaratat, q\u00eb duhet t\u00eb plot\u00ebsohen;<\/li>\n<li>Zgjidhet periudha p\u00ebr t\u00eb cil\u00ebn do t\u00eb kryhet deklarimi.<\/li>\n<\/ul>\n<p>Individi p\u00ebrfitues i t\u00eb ardhurave, plot\u00ebson rubrik\u00ebn 15 \u201cPagesat p\u00ebr qirat\u00eb\u201d t\u00eb deklarat\u00ebs s\u00eb tatimit t\u00eb mbajtur n\u00eb burim, duke hedhur shum\u00ebn mujore t\u00eb p\u00ebrfituar nga qirat\u00eb dhe tatimin e llogaritur n\u00eb mas\u00ebn 15%.<\/p>\n<p>Duke klikuar butonin \u201cDor\u00ebzo\u201d, deklarimi p\u00ebrfundon dhe dor\u00ebzohet n\u00eb Administrat\u00ebn Tatimore.<\/p>\n<p>Pas dor\u00ebzimit, deklarata mund t\u00eb printohet p\u00ebr efekt dokumenti, duke klikuar butonin \u201cPrinto\u201d.<\/p>\n<p>P\u00ebr kryerjen e pages\u00ebs, individi, p\u00ebrfitues i t\u00eb ardhurave, n\u00eb menyn\u00eb \u201cDeklarata t\u00eb dor\u00ebzuara\u201d, zgjedh periudh\u00ebn p\u00ebrkat\u00ebse dhe shtyp butonin \u201cPrinto Urdh\u00ebr Pages\u00eb\u201d. Ky urdh\u00ebr i printuar sh\u00ebrben p\u00ebr t\u00eb kryer pages\u00ebn n\u00eb sportelet e bankave t\u00eb nicvelit t\u00eb dyt\u00eb.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sipas njoftimit zyrtar, Drejtoria e P\u00ebrgjithshme e Tatimeve i b\u00ebn thirrje t\u00eb gjith\u00eb\u00a0subjekteve (individ\u00eb apo subjekte tregtare) se duhet t\u00eb<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":4027,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[47,120],"tags":[],"class_list":["post-5246","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-njoftime","category-tryeza-pune"],"_links":{"self":[{"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/5246","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=5246"}],"version-history":[{"count":1,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/5246\/revisions"}],"predecessor-version":[{"id":5247,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/5246\/revisions\/5247"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/media\/4027"}],"wp:attachment":[{"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5246"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5246"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}