<\/p>\n
Bashkimi i Prodhuesve Shqiptar\u00eb, pas rishikimeve t\u00eb propozimeve nga prodhuesit p\u00ebr paket\u00ebn fiskale 2018 dhe mos marrjes n\u00eb konsiderat\u00eb nga Ministria e Financave dhe Ekonomis\u00eb, si dhe pas konsultimeve t\u00eb fundit t\u00eb kryera me an\u00ebtar\u00ebt e saj, mbi propozimet p\u00ebr paket\u00ebn fiskale p\u00ebr vitin 2019, ka p\u00ebrgatitur propozimet e sip\u00ebrmarrjes prodhuese p\u00ebr vitin 2019, si vijon:<\/p>\n
Pas nd\u00ebrhyerjeve pothuajse \u00e7do vit t\u00eb k\u00ebtij ligji, ka ardhur koha q\u00eb ky ligj t\u00eb rishikohet n\u00eb m\u00ebnyr\u00eb integrale. T\u00eb b\u00ebhet nj\u00eb vler\u00ebsim juridik duke marr\u00eb n\u00eb konsiderat\u00eb t\u00eb gjith\u00eb ndryshimet e kryera nd\u00ebr vite, si dhe t\u00eb gjitha problematikat e marr\u00ebdh\u00ebnies tatim pagues \u2013 autoritet tatimor, me q\u00ebllim shmangien e t\u00eb gjth\u00eb mbivendosjeve\/p\u00ebrplasjeve q\u00eb ndodhin gjat\u00eb aplikimit t\u00eb ligjit dhe udh\u00ebzimit p\u00ebrkat\u00ebs. Ka ardhur momenti t\u00eb kemi nj\u00eb ligj t\u00eb procedurave tatimore m\u00eb t\u00eb thjesht\u00eb, m\u00eb t\u00eb kuptuesh\u00ebm nga ana e tatim paguesve, si dhe m\u00eb t\u00eb mir\u00eb implementuesh\u00ebm nga ana e organeve tatimore.<\/p>\n
2.1 Nenit 2, pika 8.4 t\u00eb projektligjit \u201cP\u00ebr Taks\u00ebn Komb\u00ebtare\u201d, t\u00eb ndryshuar, t\u00eb propozuar nga Ministria e Financave dhe Ekonomis\u00eb:<\/p>\n
Ishte: N\u00eb rastin e prodhimit brenda vendit, taksa e ambalazheve prej qelqi, mblidhet nga Administrata Tatimore sipas afateve dhe procedurave t\u00eb deklarimit n\u00eb k\u00ebt\u00eb ligj. Administrata Tatimore monitoron dhe kontrollon l\u00ebnd\u00ebt e para q\u00eb p\u00ebrdoren p\u00ebr prodhimin e ambalazheve t\u00eb qelqit, si dhe granulatin e importuar me q\u00ebllim prodhimin e materialeve dhe ambalazheve plastike brenda vendit.<\/p>\n
T\u00eb b\u00ebhet: P\u00ebr produktet dhe ambalazhet e qelqit dhe plastik\u00ebs t\u00eb prodhuara brenda vendit nga riciklimi i mbetjeve t\u00eb qelqit dhe plastik\u00ebs, taksa t\u00eb caktohet n\u00eb mas\u00ebn 1 lek\u00eb p\u00ebr kg, me kusht q\u00eb subjekti ta provoj\u00eb k\u00ebt\u00eb fakt me an\u00eb t\u00eb kart\u00ebs teknologjike t\u00eb prodhimit. Kjo taks\u00eb mblidhet nga administrata tatimore sipas afateve dhe procedurave t\u00eb deklaruara n\u00eb k\u00ebt\u00eb ligj. Administrata tatimore monitoron dhe kontrrollon l\u00ebnd\u00ebt e para q\u00eb p\u00ebrdoren p\u00ebr prodhimin e produkteve dhe ambalazheve prej qelqi dhe plastike nga procesi i riciklimit t\u00eb mbetjeve q\u00eb gjenerohen brenda vendit.<\/p>\n
2.2 Ndryshimi i taks\u00ebs mbi ambalazhet dhe produktet plastike<\/p>\n
Kjo taks\u00eb sot \u00ebsht\u00eb 100 lek\u00eb\/kg + TVSH. Aplikohet p\u00ebr disa produkte si kapsulat q\u00eb p\u00ebrdoren p\u00ebr prodhimin e shisheve plastike (kodi doganor 39235010) t\u00eb ujit apo pijeve, apo kutit\u00eb plastike q\u00eb p\u00ebrdoren p\u00ebr ambalazhimin e produkteve ushqimore t\u00eb cilat p\u00ebrdoren gjer\u00ebsisht edhe p\u00ebr produktet bujq\u00ebsore si luleshtrydhe, domate, qershi, etj.<\/p>\n
Evidentojm\u00eb q\u00eb nga kjo taks\u00eb p\u00ebrjashtohen shum\u00eb produkte. Nd\u00ebr m\u00eb t\u00eb r\u00ebnd\u00ebsishmit \u00ebsht\u00eb granulati plastik, i cili nuk taksohet mbasi konsiderohet \u201cl\u00ebnd\u00eb e par\u00eb\u201d.<\/p>\n
Problemet q\u00eb sjell kjo taks\u00eb me m\u00ebnyr\u00ebn si aplikohet:<\/p>\n
Propozojm\u00eb:<\/p>\n
Kjo taks\u00eb t\u00eb b\u00ebhet 15 lek\u00eb\/kg taksa p\u00ebr t\u00eb gjith\u00eb produktet plastike, kodi doganor 39. (k\u00ebtu hyjn\u00eb edhe kapsulat kod 39235010). Ky rregullim do t\u00eb sillte disa efekte pozitive:<\/p>\n
3.1 K\u00ebrkojm\u00eb heqjen e akiz\u00ebs p\u00ebr l\u00ebnd\u00ebt e para djeg\u00ebse.<\/p>\n
3.2 Taksa e Karbonit\/Taksa e Akciz\u00ebs<\/p>\n
P\u00ebr shkak t\u00eb ndryshimeve t\u00eb fundit gjat\u00eb vitit 2012 n\u00eb ligjin “P\u00ebr akciz\u00ebn” dhe “P\u00ebr taksat komb\u00ebtare”, Shqip\u00ebria aktualisht aplikon taksat indirekte p\u00ebr l\u00ebnd\u00ebt djeg\u00ebse t\u00eb ngurta, n\u00eb shum\u00ebn 5 lek\u00eb\/kg (d.m.th 2 lek\u00eb\/kg p\u00ebr akciz\u00ebn dhe 3 lek\u00eb\/kg p\u00ebr taks\u00ebn e karbonit). K\u00ebto taksa rrisin \u00e7mimin e importit t\u00eb karburantit me 45% – 50%.<\/p>\n
Kjo rritje n\u00eb industrin\u00eb e \u00e7imentos p\u00ebrkthehet nj\u00eb barr\u00eb e konsiderueshme n\u00eb struktur\u00ebn e saj t\u00eb kostos, q\u00eb ka nj\u00eb efekt prej ~ 2.5 – 3 euro kosto shtes\u00eb p\u00ebr ton t\u00eb produktit p\u00ebrfundimtar, n\u00eb var\u00ebsi t\u00eb llojit t\u00eb \u00e7imentos s\u00eb prodhuar.<\/p>\n
N\u00eb tregjet nd\u00ebrkomb\u00ebtare tregtare kjo penges\u00eb n\u00eb kosto \u00ebsht\u00eb e r\u00ebnd\u00ebsishme dhe n\u00ebse nuk hiqet do t\u00eb d\u00ebmtoj\u00eb shum\u00eb shpejt kapacitetin e Shqip\u00ebris\u00eb p\u00ebr t\u00eb eksportuar \u00e7imento.<\/p>\n
Si BE- ja dhe vendet fqinje (me p\u00ebrjashtim t\u00eb nj\u00eb takse t\u00eb vog\u00ebl n\u00eb Kosov\u00eb) nuk aplikojn\u00eb taksa indirekte mbi l\u00ebnd\u00ebt djeg\u00ebse t\u00eb cilat p\u00ebrdoren n\u00eb industri. Produktet e energjis\u00eb dhe energjia elektrike n\u00eb vendet e BE-s\u00eb tatohen vet\u00ebm kur ato p\u00ebrdoren si l\u00ebnd\u00eb djeg\u00ebse p\u00ebr motor\u00eb apo p\u00ebr ngrohje dhe jo kur p\u00ebrdoren si l\u00ebnd\u00eb e par\u00eb\/l\u00ebnd\u00eb djeg\u00ebse n\u00eb procesin e prodhimit, apo p\u00ebr q\u00ebllime t\u00eb reduktimit kimik ose n\u00eb procese elektrolitike dhe metalurgjike. (Direktiva e BE-s\u00eb 2003\/96 \/ KE, e dat\u00ebs 27 tetor 2003, e cila ristrukturon kuadrin ligjor t\u00eb Komunitetit p\u00ebr tatimin e produkteve t\u00eb energjis\u00eb dhe energjin\u00eb elektrike).<\/p>\n
Sa m\u00eb sip\u00ebr, Taksa e Akciz\u00ebs, si dhe Taksa e Karbonit, duke qen\u00eb se jan\u00eb taksa indirekte, zakonisht aplikohen p\u00ebr produktin p\u00ebrfundimtar dhe si t\u00eb tilla mbulohen nga konsumatori p\u00ebrfundimtar. Duke pasur parasysh m\u00ebnyr\u00ebn se si k\u00ebto taksa indirekte aplikohen aktualisht n\u00eb Shqip\u00ebri ato rendojn\u00eb produktin nd\u00ebrmjet\u00ebsues, duke prekur n\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb prodhuesin.<\/p>\n
P\u00ebrve\u00e7 sa m\u00eb sip\u00ebr dhe n\u00eb lidhje me Taks\u00ebn e Akciz\u00ebs, edhe mekanizmi i rimbursimit i parashikuar nga Ligji p\u00ebr Akciz\u00ebn nuk siguron \u00e7lirimin e nevojsh\u00ebm t\u00eb ofruar nga kuadri ligjor i BE-s\u00eb, pasi legjislacioni evropian aplikon p\u00ebrjashtimin e akciz\u00ebs dhe jo rimbursimin p\u00ebr produktet e energjis\u00eb kur ato p\u00ebrdoren si l\u00ebnd\u00eb e par\u00eb\/l\u00ebnd\u00eb djeg\u00ebse n\u00eb procesin e prodhimit apo p\u00ebr q\u00ebllime t\u00eb reduktimit kimik apo n\u00eb proceset elektrolitike dhe metalurgjike.<\/p>\n
Propozojm\u00eb:<\/p>\n
Heqja e Taks\u00ebs s\u00eb Akciz\u00ebs dhe Karbonit, duke zbatuar n\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb standardin e aplikuar n\u00eb BE, pritet t\u00eb rivendos\u00eb kushte t\u00eb barabarta n\u00eb tregun e \u00e7imentos s\u00eb Shqip\u00ebris\u00eb dhe n\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb t\u00eb p\u00ebrmir\u00ebsoj\u00eb konkurrenc\u00ebn e industris\u00eb vendase e cila \u00ebsht\u00eb prekur n\u00eb m\u00ebnyr\u00eb disproporcionale nga krizat ekonomike. Duhet t\u00eb theksohet se industria vendase e \u00e7imentos i shton produktit p\u00ebrfundimtar vlera lokale t\u00eb konsiderueshme, kontribuon n\u00eb t\u00eb ardhurat tregtare t\u00eb Shqip\u00ebris\u00eb me ~ 48 milion\u00eb euro n\u00eb vit dhe siguron pun\u00ebsim p\u00ebr mbi 800 punonj\u00ebs t\u00eb drejtp\u00ebrdrejt\u00eb.<\/p>\n
Megjithat\u00eb, duke pasur parasysh ndikimin e konsideruesh\u00ebm t\u00eb k\u00ebtyre taksave n\u00eb buxhetin e shtetit, nj\u00eb zgjidhje alternative \u00ebsht\u00eb:<\/p>\n
Probleme q\u00eb krijon ky nen:<\/p>\n
Konsiderojm\u00eb rastin q\u00eb ndodh vazhdimisht n\u00eb dogan\u00eb ku subjekte t\u00eb rregullta ngarkohen nga autoritetet doganore me detyrime dhe sanksione (gjoba) t\u00eb padrejta t\u00eb cilat ata i kund\u00ebrshtojn\u00eb. M\u00eb dendur k\u00ebto ankesa jan\u00eb p\u00ebr dy shkaqe:<\/p>\n
Shum\u00eb dendur k\u00ebto detyrime apo gjoba vendosen nga kontrolle aposteriori.<\/p>\n
Propozojm\u00eb:<\/p>\n
Unifikim t\u00eb nenit 2 me ligjin p\u00ebr procedurat tatimore, pra pranimin e alternativ\u00ebs q\u00eb ankimuesi t\u00eb vendos\u00eb garanci bankare p\u00ebr shum\u00ebn e detyrimit.<\/p>\n
Neni 2 do t\u00eb shkruhej:<\/p>\n
P\u00ebr t\u00eb paraqitur ankes\u00ebn, ankimuesi duhet t\u00eb paguaj\u00eb shum\u00ebn e p\u00ebrgjithshme t\u00eb detyrimeve t\u00eb importit ose eksportit, ose t\u00eb paraqes\u00eb nj\u00eb garanci bankare p\u00ebr k\u00ebt\u00eb shum\u00eb.<\/p>\n
Tatimi mbi t\u00eb Ardhurat e Korporat\u00ebs – Zgjatja e periudh\u00ebs s\u00eb shfryt\u00ebzimit p\u00ebr humbjet Tatimore<\/p>\n
Nj\u00eb nga synimet kryesore t\u00eb Qeveris\u00eb Shqiptare \u00ebsht\u00eb t\u00eb t\u00ebrheq\u00eb gatishm\u00ebrin\u00eb e investimeve t\u00eb huaja direkte (IHD) p\u00ebr t\u00eb kryer investime Greenfield (n\u00eb fush\u00ebn e gjelb\u00ebr). Duke pasur parasysh natyr\u00ebn dhe p\u00ebrmas\u00ebn e k\u00ebtyre investimeve Greenfield, zakonisht nevojiten 3-5 vjet p\u00ebrpara se k\u00ebto investime t\u00eb fillojn\u00eb t\u00eb nxjerrin fitime. N\u00eb disa raste, p\u00ebr shkak t\u00eb kushteve t\u00eb tregut, kjo periudh\u00eb mund t\u00eb jet\u00eb edhe m\u00eb e gjat\u00eb. N\u00eb rrethana t\u00eb tilla, k\u00ebto shoq\u00ebri mbledhin humbjet t\u00eb cilat duhet t\u00eb shfryt\u00ebzohen ndaj fitimeve n\u00eb t\u00eb ardhmen.<\/p>\n
Legjislacioni shqiptar, sipas Ligjit p\u00ebr \u201cTatimin mbi t\u00eb Ardhurat\u201d nr. 8438 dat\u00eb 28.12.1998, i ndryshuar, parashikon q\u00eb humbjet tatimore mund t\u00eb barten dhe shfryt\u00ebzohen p\u00ebr nj\u00eb periudh\u00eb jo m\u00eb shum\u00eb se 3 vjet.<\/p>\n
N\u00eb referim t\u00eb argumentit t\u00eb lartp\u00ebrmendur, kur k\u00ebto Shoq\u00ebri fillojn\u00eb t\u00eb nxjerrin fitime dhe duke marr\u00eb parasysh kushtet aktuale ekonomike t\u00eb pandryshuara, \u00ebsht\u00eb e qart\u00eb se dispozita p\u00ebrkat\u00ebse e legjislacionit shqiptar nuk i sh\u00ebrben q\u00ebllimit t\u00eb krijimit t\u00eb nj\u00eb ambienti t\u00ebrheq\u00ebs p\u00ebr investimet Greenfield. P\u00ebrkundrazi, vendet fqinje si Greqia, Bullgaria, Serbia, Turqia u japin Shoq\u00ebrive nj\u00eb periudh\u00eb minimale prej 5 vjet\u00ebsh p\u00ebr t\u00eb shfryt\u00ebzuar humbjet tatimore.<\/p>\n
Propozojm\u00eb:<\/p>\n
Duhet pasur parasysh fakti se vendet e BE-s\u00eb, si p.sh Italia, u japin Shoq\u00ebrive nj\u00eb periudh\u00eb t\u00eb pacaktuar kohore p\u00ebr shfryt\u00ebzimin e humbjeve tatimore t\u00eb krijuara gjat\u00eb 3 viteve t\u00eb para t\u00eb investimit, n\u00eb k\u00ebt\u00eb drejtim, si dhe me q\u00ebllim krijimin e nj\u00eb mjedisi t\u00ebrheq\u00ebs p\u00ebr investimet e huaja direkte q\u00eb kryejn\u00eb investime Greenfield, rekomandohet s\u00eb tep\u00ebrmi q\u00eb periudha 3 vje\u00e7are e p\u00ebrcaktuar n\u00eb ligjin \u201cP\u00ebr Tatimin mbi t\u00eb Ardhurat\u201d, t\u00eb zgjatet minimalisht 10 vjet.<\/p>\n
6.1 N\u00eb aneksin nr. 2 t\u00eb projektligjit ku jan\u00eb p\u00ebrcaktuar \u201cKategorit\u00eb minimale dhe nivelet treguese t\u00eb taks\u00ebs vendore mbi pasurin\u00eb e paluajtshme truall (jo hapsir\u00eb publike)\u201d, vihet re se vlera e taks\u00ebs s\u00eb truallit p\u00ebr q\u00ebllime biznesit krahasuar me vler\u00ebn e taks\u00ebs s\u00eb truallit p\u00ebr q\u00ebllime banimi nga individ\u00ebt \u00ebsht\u00eb nga 35 her\u00eb \u2013 85 her\u00eb m\u00eb e lart\u00eb.<\/p>\n
Propozojm\u00eb:<\/p>\n
T\u00eb barazohet vlera e taks\u00ebs s\u00eb truallit p\u00ebr q\u00ebllime biznesit me vler\u00ebn e taks\u00ebs s\u00eb truallit p\u00ebr q\u00ebllime banimi nga individ\u00ebt.<\/p>\n
6.2 Shkalla e taks\u00ebs – Neni 22\/2<\/p>\n
Shkalla e taks\u00ebs p\u00ebr nd\u00ebrtes\u00ebn q\u00eb p\u00ebrdoret, shfryt\u00ebzohet p\u00ebr veprimtari ekonomike, k\u00ebrkojm\u00eb t\u00eb b\u00ebhet 0.05% p\u00ebr veprimtarit\u00eb prodhuese.<\/p>\n
6.3 Taksat Lokale – Taksat e P\u00ebrkohshme<\/p>\n
Ligji p\u00ebr Taksat Vendore (Neni 33) parashikon q\u00eb K\u00ebshilli Bashkiak, kur gjykon t\u00eb domosdoshme, vendos taksa me karakter t\u00eb p\u00ebrkohsh\u00ebm, n\u00eb interes t\u00eb p\u00ebrgjithsh\u00ebm t\u00eb komunitetit, n\u00eb territorin brenda juridiksionit t\u00eb tij. Sidoqoft\u00eb, nuk jepet asnj\u00eb specifikim tjet\u00ebr n\u00eb ligj lidhur me kufizimet e k\u00ebtij autoriteti, arsyetimin e domosdosh\u00ebm q\u00eb duhet t\u00eb mb\u00ebshtes\u00eb vendimin p\u00ebr vendosjen e k\u00ebtyre taksave, si dhe qart\u00ebsimin se \u00e7far\u00eb do t\u00eb ishte e domosdoshme p\u00ebr komunitetin, p\u00ebr q\u00ebllimet e vendosjes s\u00eb k\u00ebtyre taksave. Kjo e l\u00eb K\u00ebshillin Bashkiak nj\u00eb autoritet q\u00eb tejkalon vet\u00eb ligjin dhe krijon pasiguri p\u00ebr t\u00eb ardhmen.<\/p>\n
Propozojm\u00eb:<\/p>\n
Me q\u00ebllim garantimin e zbatimit t\u00eb parimeve kushtetuese n\u00eb vendosjen e Taksave, por gjithashtu p\u00ebr t\u00eb shmangur ekspozimin e paparashikuesh\u00ebm dhe t\u00eb pajustifikuar financiar t\u00eb operator\u00ebve t\u00eb biznesit, Ligji duhet t\u00eb p\u00ebrcaktoj\u00eb qart\u00ebsisht dhe K\u00ebshillat Bashkiak\u00eb duhet t\u00eb p\u00ebrcaktojn\u00eb dhe parashikojn\u00eb qart\u00ebsisht n\u00eb vendimet e tyre, gjat\u00eb vendosjes s\u00eb taksave t\u00eb tilla t\u00eb p\u00ebrkohshme, me arsyetimin e mjaftuesh\u00ebm mbi:<\/p>\n
Gjithashtu, k\u00ebto taksa nuk duhet:<\/p>\n
7.1 Neni 7<\/p>\n
Neni 71\/2 \u201cP\u00ebrdorimi i metodave alternative t\u00eb vler\u00ebsimit ne rastet e veprimeve p\u00ebr shmangien e tatimit dhe abuzimit me parimet e ligjit tatimor\u201d, pika 1 shkronja d, propozuar nga Ministria e Financave dhe Ekonomis\u00eb, \u00ebsht\u00eb: evidentohen element\u00eb t\u00eb veprimeve\/transaksioneve q\u00eb synojn\u00eb shmangien ose uljen e detyrimeve tatimore, p\u00ebr p\u00ebrcaktimin e detyrimit tatimor, administrata tatimore nuk merr parasysh nj\u00eb veprim\/transaksion apo nj\u00eb seri veprimesh\/transaksionesh, t\u00eb cilat, duke qene se jan\u00eb nd\u00ebrmarr\u00eb me synim p\u00ebrfitimin e nj\u00eb avantazhi tatimor q\u00eb vjen n\u00eb kund\u00ebrshtim me q\u00ebllimin e ligjit,\u00a0 rezultojn\u00eb fiktive n\u00eb baz\u00eb t\u00eb te gjitha fakteve dhe rrethanave.<\/p>\n
Propozojm\u00eb:<\/p>\n
Kjo pik\u00eb nuk duhet t\u00eb vendoset n\u00eb ligjin p\u00ebr \u201cProcedurat tatimore\u201d, pasi avantazhi tatimor \u00ebsht\u00eb e drejt\u00eb themelore e \u00e7do personi p\u00ebr ta zgjedhur.<\/p>\n
7.2 Neni 8<\/p>\n
N\u00eb nenin 75 \u201cDetyrimet tatimore t\u00eb paguara m\u00eb tep\u00ebr\u201d shtohet pika 3 me p\u00ebrmbajtjen si m\u00eb posht\u00eb:<\/p>\n
\u201c3. Kompensimi nga teprica kreditore i detyrimeve tatimore brenda \u00e7do tatimi, me p\u00ebrjashtim t\u00eb kontributeve t\u00eb sigurimeve shoq\u00ebrore dhe sh\u00ebndetsore, kryhet automatikisht nga sistemi informatik\u201d.<\/p>\n
Propozojm\u00eb:<\/p>\n
Kompensimi nga teprica kreditore i detyrimeve tatimore brenda \u00e7do tatimi dhe nga tatimi n\u00eb tatim, me p\u00ebrjashtim t\u00eb kontributeve t\u00eb sigurimeve shoq\u00ebrore dhe sh\u00ebndetsore, kryhet automatikisht nga sistemi informatik\u201d.<\/p>\n
7.3 Neni 12<\/p>\n
N\u00eb nenin 107 \u201cPagesa e detyrimit tatimor, objekt ankimi\u201d, n\u00eb fund t\u00eb fjalis\u00eb n\u00eb pik\u00ebn 2 shtohet shprehja me fjal\u00ebt si m\u00eb posht\u00eb:<\/p>\n
…si dhe kamatvonesat e llogaritura.\u201d<\/p>\n
Propozojm\u00eb:<\/p>\n
T\u00eb mos shtohen k\u00ebto fjal\u00ebt.<\/p>\n
7.4 Neni 13<\/p>\n
N\u00eb nenin 115 \u201cPlot\u00ebsim i pasakt\u00eb i deklarat\u00ebs tatimore\u201d, n\u00eb pik\u00ebn \u201c2\u201d, shtohet n\u00eb fund, fjalia me k\u00ebt\u00eb p\u00ebrmbajtje:<\/p>\n
\u201cShum\u00eb e papaguar e detyrimit tatimor konsiderohet edhe deklarimi i pasakt\u00eb i tepric\u00ebs kreditore t\u00eb TVSH-s\u00eb, e cila llogaritet si diferenc\u00eb e tepric\u00ebs kreditore q\u00eb duhej deklaruar me tepric\u00ebn kreditore t\u00eb deklaruar\u201d.<\/p>\n
Propozojm\u00eb:<\/p>\n
T\u00eb mos shohet fjalia n\u00eb pik\u00ebn \u201c2\u201d.<\/p>\n
7.5 Neni 14<\/p>\n
Pas nenit 115\/1 shtohet neni 115\/2 me p\u00ebrmbatjen si m\u00eb posht\u00eb:<\/p>\n
\u201cNeni 115\/2<\/p>\n
D\u00ebnimet p\u00ebr mosnjoftimin\u00a0e ndryshimeve n\u00eb lidhje me ndryshimin e pron\u00ebsis\u00eb<\/p>\n
N\u00ebse nj\u00eb person juridik nuk njofton administrat\u00ebn tatimore n\u00eb lidhje me ndryshimet e pron\u00ebsis\u00eb, sipas k\u00ebrkesave t\u00eb nenit 27\/1 \u201cNdryshimi i pron\u00ebsis\u00eb\u201d t\u00eb Ligjit nr. 8438, dat\u00eb 28.12.1998 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar, ai person juridik\u00a0\u00ebsht\u00eb p\u00ebrgjegj\u00ebs dhe denohet si m\u00eb posht\u00eb:<\/p>\n
Propozojm\u00eb:<\/p>\n
T\u00eb rishikohet vlera 15 (pes\u00ebmb\u00ebdhjet\u00eb) p\u00ebr qind n\u00eb ulje pasi e d\u00ebmton r\u00ebnd\u00eb sip\u00ebrmarrjen.<\/p>\n
7.6 Neni 15<\/p>\n
N\u00eb nenin 124 \u201cKund\u00ebrvajtjet n\u00eb l\u00ebshimin e faturave tatimore, d\u00ebftesave tatimore dhe dokumentimin e transaksioneve\u201d, pas paragrafit t\u00eb pik\u00ebs 1 shtohet paragrafi i dyt\u00eb me p\u00ebrmbajtjen si m\u00eb posht\u00eb:<\/p>\n
\u201cN\u00ebse tatimpaguesi pranon vler\u00ebsimin tatimor dhe e paguan detyrimin, gjoba sipas paragrafit m\u00eb lart t\u00eb k\u00ebsaj pike, zbritet me 30 (tridhjet\u00eb) p\u00ebr qind.\u201d.<\/p>\n
Propozojm\u00eb:<\/p>\n
\u201cN\u00ebse tatimpaguesi pranon vler\u00ebsimin tatimor dhe e paguan detyrimin, gjoba sipas paragrafit m\u00eb lart t\u00eb k\u00ebsaj pike, zbritet n\u00eb 30 (tridhjet\u00eb) p\u00ebr qind.\u201d<\/p>\n
7.7 Neni 16<\/p>\n
N\u00eb nenin 129 \u201cD\u00ebnimet p\u00ebr tatimpaguesit, q\u00eb jan\u00eb banka apo institucione financiare\u201d, n\u00eb fund t\u00eb shkronj\u00ebs \u201c\u00e7\u201d, shtohet fjalia me p\u00ebrmbajtjen si m\u00eb posht\u00eb:<\/p>\n
\u201cN\u00eb \u00e7do rast, shuma e gjob\u00ebs q\u00eb zbatohet nuk mund t\u00eb jet\u00eb m\u00eb e madhe se shuma e k\u00ebrkuar p\u00ebr t\u2019u bllokuar\u201d.<\/p>\n
Propozojm\u00eb:<\/p>\n
N\u00eb \u00e7do rast, shuma e gjob\u00ebs q\u00eb zbatohet nuk mund t\u00eb jet\u00eb m\u00eb e madhe se shuma e k\u00ebrkuar p\u00ebr t\u2019u bllokuar\u201d apo sipas rastit shuma q\u00eb ka l\u00ebvizur nga llogaria.<\/p>\n
<\/p>\n
<\/p>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Bashkimi i Prodhuesve Shqiptar\u00eb, pas rishikimeve t\u00eb propozimeve nga prodhuesit p\u00ebr paket\u00ebn fiskale 2018 dhe mos marrjes n\u00eb konsiderat\u00eb [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":5514,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[11,47],"tags":[],"class_list":["post-5513","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktivitete","category-njoftime"],"_links":{"self":[{"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/5513","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=5513"}],"version-history":[{"count":1,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/5513\/revisions"}],"predecessor-version":[{"id":5515,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/5513\/revisions\/5515"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/media\/5514"}],"wp:attachment":[{"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5513"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5513"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}