{"id":5941,"date":"2019-03-25T12:52:02","date_gmt":"2019-03-25T12:52:02","guid":{"rendered":"http:\/\/prodhuesit.org\/?p=5941"},"modified":"2019-04-16T13:36:22","modified_gmt":"2019-04-16T13:36:22","slug":"shtesat-dhe-ndryshimet-ne-udhezimin-per-procedurat-tatimore","status":"publish","type":"post","link":"https:\/\/www.prodhuesit.org\/?p=5941","title":{"rendered":"Shtesat dhe ndryshimet n\u00eb udh\u00ebzimin \u201cP\u00ebr Procedurat Tatimore\u201d"},"content":{"rendered":"<p><span style=\"color: #000000;\">Ka hyr\u00eb n\u00eb fuqi udh\u00ebzimi nr. 10, dat\u00eb 15.03.2019 \u201cP\u00ebr disa shtesa dhe ndryshime n\u00eb udh\u00ebzimin nr. 24, dat\u00eb 02.09.2008, \u201cP\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar\u201d.<\/span><\/p>\n<p><span style=\"color: #000000;\">Disa prej ndryshimeve kryesore n\u00eb udh\u00ebzim, jan\u00eb si m\u00eb posht\u00eb vijojn\u00eb:<\/span><\/p>\n<p><span style=\"color: #000000;\">&#8211; Tatimpaguesit, t\u00eb cil\u00ebt do t\u00eb aplikojn\u00eb n\u00eb Qendr\u00ebn Komb\u00ebtare t\u00eb Biznesit p\u00ebr t\u00eb kaluar n\u00eb status pasiv do t\u00eb duhet q\u00eb m\u00eb par\u00eb t\u00eb ken\u00eb paguar t\u00eb gjitha detyrimet tatimore;<\/span><\/p>\n<p><span style=\"color: #000000;\">&#8211; Nj\u00eb person fizik me t\u00eb nj\u00ebjtin num\u00ebr t\u00eb identifikimit personal regjistrohet vet\u00ebm nj\u00eb her\u00eb nga Qendra Komb\u00ebtare e Biznesit. Atij i lind e drejta t\u00eb regjistrohet dhe t\u00eb pajiset me nj\u00eb NIPT\/NUIS t\u00eb ri nga QKB vet\u00ebm pas \u00e7regjistrimit t\u00eb NIPT-it\/NUIS-it ekzistues.<\/span><\/p>\n<p><span style=\"color: #000000;\">&#8211; P\u00ebr \u00e7do vend tjet\u00ebr t\u00eb ushtrimit t\u00eb veprimtaris\u00eb, t\u00eb ndryshme nga vendi kryesor i ushtrimit t\u00eb aktivitetit, personi fizik, pajiset me nj\u00eb certifikat\u00eb, me num\u00ebr unik identifikimi t\u00eb nj\u00ebjt\u00eb me at\u00eb t\u00eb regjistrimit, por me num\u00ebr serial t\u00eb ndrysh\u00ebm me q\u00ebllim identifikimin vendndodhjes t\u00eb veprimtaris\u00eb s\u00eb re;<\/span><\/p>\n<p><span style=\"color: #000000;\">&#8211; Njoftimi nga ana e administrat\u00ebs tatimore, kur arrin n\u00eb p\u00ebrfundimin se nj\u00eb detyrim tatimor nuk \u00ebsht\u00eb paguar plot\u00ebsisht, mund t\u00eb b\u00ebhet edhe me forma t\u00eb tjera t\u00eb d\u00ebrgimit t\u00eb njoftimit, p\u00ebrve\u00e7 post\u00ebs dhe rrug\u00ebs elektronike, duke p\u00ebrfshir\u00eb edhe dor\u00ebzimin dorazi t\u00eb njoftimit kundrejt konfirmimit t\u00eb marrjes s\u00eb tij prej tatimpaguesit.<\/span><\/p>\n<p><span style=\"color: #000000;\">&#8211; Parashikohen penalitete si p\u00ebr shit\u00ebsin ashtu edhe p\u00ebr bler\u00ebsin n\u00ebse kryejn\u00eb transaksione me subjekte n\u00eb statusin \u201cPasiv\u201d;<\/span><\/p>\n<p><span style=\"color: #000000;\">&#8211; Thjesht\u00ebzimi i procedur\u00ebs s\u00eb \u00e7regjistrimit t\u00eb tatimpaguesve\/subjekteve t\u00eb regjistruar n\u00eb QKB dhe pran\u00eb Administrat\u00ebs Tatimore;<\/span><\/p>\n<p><span style=\"color: #000000;\">&#8211; Nuk \u00ebsht\u00eb m\u00eb detyrim pagesa e kamat\u00ebvones\u00ebs, n\u00eb rastet e apelimit\/ankimimit;<\/span><\/p>\n<p><span style=\"color: #000000;\">&#8211; N\u00eb rastet e kund\u00ebrvajtjeve n\u00eb l\u00ebshimin e faturave tatimore, d\u00ebftesave tatimore dhe dokumentimin e transaksioneve, n\u00ebse tatimpaguesi pranon vler\u00ebsimin tatimor dhe e paguan detyrimin, gjoba zbritet me 30 (tridhjet\u00eb) p\u00ebr qind.<\/span><\/p>\n<p><span style=\"color: #000000;\">Lexoni t\u00eb plot\u00eb udh\u00ebzimin n\u00eb<\/span> <a href=\"http:\/\/www.qbz.gov.al\/botime\/fletore_zyrtare\/2019\/PDF-2019\/35-2019.pdf\">fletoren zyrtare nr 35.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ka hyr\u00eb n\u00eb fuqi udh\u00ebzimi nr. 10, dat\u00eb 15.03.2019 \u201cP\u00ebr disa shtesa dhe ndryshime n\u00eb udh\u00ebzimin nr. 24, dat\u00eb 02.09.2008,<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":5942,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[47,120],"tags":[],"class_list":["post-5941","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\/5941","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=5941"}],"version-history":[{"count":5,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/5941\/revisions"}],"predecessor-version":[{"id":5947,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/5941\/revisions\/5947"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/media\/5942"}],"wp:attachment":[{"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5941"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5941"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5941"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}