{"id":6349,"date":"2019-06-03T13:19:21","date_gmt":"2019-06-03T13:19:21","guid":{"rendered":"http:\/\/prodhuesit.org\/?p=6349"},"modified":"2019-06-03T13:19:21","modified_gmt":"2019-06-03T13:19:21","slug":"bizneset-ne-status-pasiv-si-te-paguani-tatimin-mbi-dividentin","status":"publish","type":"post","link":"https:\/\/www.prodhuesit.org\/?p=6349","title":{"rendered":"Bizneset n\u00eb status pasiv \u2013 Si t\u00eb paguani tatimin mbi dividentin"},"content":{"rendered":"

N\u00eb p\u00ebrgjigje t\u00eb interesimit t\u00eb tatimpaguesve mbi teknikat e deklarimit dhe m\u00ebnyr\u00ebn e pages\u00ebs s\u00eb tatimit mbi dividentin kur jan\u00eb n\u00eb status pasiv, Drejtoria e P\u00ebrgjithshme e Tatimeve sqaron si m\u00eb posht\u00eb:<\/span><\/p>\n

Ka dy m\u00ebnyra deklarimi t\u00eb shp\u00ebrndarjes s\u00eb dividentit – fitimin e mbartur nga periudhat e m\u00ebparshme, –\u00a0 p\u00ebr tatimpaguesin n\u00eb status pasiv, i cili sipas Ligjit 9920 dat\u00eb 19.5.2008 i ndryshuar, p\u00ebr k\u00ebt\u00eb periudh\u00eb nuk paraqet deklarata periodike tatimore.<\/span><\/p>\n

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  1. Kalimi nga regjistri (statusi) pasiv n\u00eb regjistrin (statusin) aktiv t\u00eb administrat\u00ebs tatimore.\u00a0<\/strong><\/span><\/li>\n<\/ol>\n
      \n
    • Tatimpaguesi riaktivizohet n\u00eb Qendr\u00ebn Komb\u00ebtare t\u00eb Biznesit n\u00eb rast se k\u00ebrkesa p\u00ebr pezullim \u00ebsht\u00eb kryer nga vet\u00eb tatimpaguesi pran\u00eb QKB-s\u00eb. Pas k\u00ebtij ndryshimi, statusi i ndryshuar pasqyrohet automatikisht nga sistemi elektronik i QKB-s\u00eb n\u00eb sistemin e DPT-s\u00eb, me dat\u00eb t\u00eb vlefshme aktivizimi dat\u00ebn e miratimit t\u00eb aktivizimit n\u00eb QKB.<\/span><\/li>\n
    • Tatimpaguesi riaktivizohet n\u00eb zyrat e regjistrimit t\u00eb DRT-ve p\u00ebrkat\u00ebse n\u00ebp\u00ebrmjet nj\u00eb k\u00ebrkese, n\u00eb rastet kur statusi i tij n\u00eb pasiv \u00ebsht\u00eb vendosur nga administrata tatimore. Statusi i ri do t\u00eb jet\u00eb me dat\u00eb t\u00eb vlefshme aktivizimi, dat\u00ebn e miratimit t\u00eb k\u00ebrkes\u00ebs s\u00eb tij.<\/span><\/li>\n<\/ul>\n

      Pas riaktivizimit me an\u00eb t\u00eb nj\u00eb prej m\u00ebnyrave t\u00eb m\u00ebsip\u00ebrme, tatimpaguesi deklaron dividentin n\u00eb deklarat\u00ebn e Tatimit n\u00eb Burim, por gjithashtu dor\u00ebzon edhe t\u00eb gjitha deklaratat p\u00ebr periudh\u00ebn p\u00ebrkat\u00ebse, sipas p\u00ebrgjegj\u00ebsive tatimore p\u00ebr t\u00eb cilat \u00ebsht\u00eb regjistruar.<\/span><\/p>\n

      Pas p\u00ebrmbushjes s\u00eb k\u00ebtij detyrimi, tatimpaguesi mund t\u00eb ndryshoj\u00eb statusin e tij pran\u00eb QKB-s\u00eb, duke u rivendosur p\u00ebrs\u00ebri n\u00eb regjistrin pasiv.<\/span><\/p>\n

      \u00a0 \u00a0 \u00a02. Tatimpaguesi mund t\u00eb dor\u00ebzoj\u00eb deklarat\u00eb t\u00eb re tatimore, me ndryshime t\u00eb tatimit n\u00eb burim p\u00ebr periudh\u00ebn e fundit aktive.<\/strong><\/span><\/p>\n

        \n
      • Kjo deklarat\u00eb e re mund t\u00eb dor\u00ebzohet nga vet\u00eb tatimpaguesi n\u00ebse periudha q\u00eb do t\u00eb ndryshohet \u00ebsht\u00eb brenda 36 muajve nga afati i dor\u00ebzimit t\u00eb deklarat\u00ebs fillestare.<\/span><\/li>\n
      • N\u00eb rastet kur periudha q\u00eb do t\u00eb ndryshohet \u00ebsht\u00eb jasht\u00eb 36 muajve nga afati i dor\u00ebzimit t\u00eb deklarat\u00ebs fillestare, ndryshimi kryhet nga administrata pas k\u00ebrkes\u00ebs me shkrim nga tatimpaguesi.<\/span><\/li>\n<\/ul>\n

        N\u00eb zbatim t\u00eb Ligjit Nr. 9920, dat\u00eb 19.5.2008 i ndryshuar, neni 67, dor\u00ebzimi i nj\u00eb deklarate tatimore t\u00eb ndryshuar p\u00ebrfshin pages\u00ebn e \u00e7do detyrimi tatimor shtes\u00eb t\u00eb deklaruar.<\/span><\/p>\n

        Detyrimi i deklaruar dhe i detyruesh\u00ebm p\u00ebr t\u2019u paguar sipas deklarat\u00ebs s\u00eb ndryshuar, do t\u00eb p\u00ebrfshij\u00eb p\u00ebrve\u00e7 principalit edhe kamat\u00ebvonesat p\u00ebr periudh\u00ebn nd\u00ebrmjet afatit t\u00eb dor\u00ebzimit t\u00eb deklarat\u00ebs fillestare dhe dat\u00ebs s\u00eb dor\u00ebzimit t\u00eb deklarat\u00ebs tatimore t\u00eb ndryshuar, p\u00ebr llogaritjen e\u00a0 t\u00eb cilave zbatohen dispozitat e k\u00ebtij ligji.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

        N\u00eb p\u00ebrgjigje t\u00eb interesimit t\u00eb tatimpaguesve mbi teknikat e deklarimit dhe m\u00ebnyr\u00ebn e pages\u00ebs s\u00eb tatimit mbi dividentin kur jan\u00eb [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":6350,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[47],"tags":[],"class_list":["post-6349","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\/6349","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=6349"}],"version-history":[{"count":2,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/6349\/revisions"}],"predecessor-version":[{"id":6352,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/6349\/revisions\/6352"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/media\/6350"}],"wp:attachment":[{"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}