{"id":10656,"date":"2019-05-03T07:54:04","date_gmt":"2019-05-03T05:54:04","guid":{"rendered":"http:\/\/redaktori.com\/?p=10656"},"modified":"2019-05-03T07:54:04","modified_gmt":"2019-05-03T05:54:04","slug":"biznesi-shqiptar-ne-krize-gjate-prillit-u-mbyllen-mesatarisht-33-biznese","status":"publish","type":"post","link":"https:\/\/redaktori.com\/?p=10656","title":{"rendered":"Biznesi shqiptar n\u00eb kriz\u00eb, gjat\u00eb prillit u mbyll\u00ebn mesatarisht 33 biznese"},"content":{"rendered":"
Mesatarisht gjat\u00eb muajit prill, 33 biznese kan\u00eb b\u00ebr\u00eb k\u00ebrkes\u00eb \u00e7do dit\u00eb p\u00ebr t\u00eb pezulluar aktivitetin e tyre. Sipas t\u00eb dh\u00ebnave q\u00ebDrejtoria e P\u00ebrgjithshme e Tatimeve p\u00ebrdit\u00ebson \u00e7do dit\u00eb, vet\u00ebm gjat\u00eb muajit Prill kaluan n\u00eb status pasiv 1000 biznese n\u00eb t\u00eb gjith\u00ebvendin.<\/p>\n
Prej fillimit t\u00eb vitit dhe deri m\u00eb tani kan\u00eb kaluar n\u00eb statusin pasiv 4,222 biznese me nj\u00eb rritje prej 7% n\u00eb krahasim me t\u00eb nj\u00ebjt\u00ebn periudh\u00eb me nj\u00eb vit m\u00eb par\u00eb.<\/p>\n
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Numri m\u00eb i madh i bizneseve t\u00eb mbyllura \u00ebsht\u00eb sh\u00ebnuar gjat\u00eb janarit, ku b\u00ebn\u00eb k\u00ebrkes\u00eb p\u00ebr t\u00eb kaluar n\u00eb gjendje pasive rreth 1400 biznese, 12% m\u00eb shum\u00eb se n\u00eb janarin e 2018-s.<\/div>\n<\/div>\n
Kalimi n\u00eb status pasiv, me kusht<\/strong><\/p>\n
Megjithat\u00eb n\u00eb raport me nj\u00eb vit m\u00eb par\u00eb ritmi i rritjes s\u00eb bizneseve q\u00eb kalojn\u00eb n\u00eb statusin pasiv \u00ebsht\u00eb ngadal\u00ebsuar. Me ndryshimin e procedur\u00ebs tatimore, bizneset nuk mund t\u00eb kalojn\u00eb n\u00eb statusin pasiv pa mbyllur t\u00eb gjitha detyrimet me Tatimet.<\/p>\n
Shum\u00eb tatimpagues p\u00ebr t\u2019iu shmangur detyrimeve tatimore, vendosnin t\u00eb kalonin subjektin n\u00eb statusin pasiv. Pezullimi ishte pa asnj\u00eb kusht. Duke pezulluar aktivitetin, ato shmangin pages\u00ebn n\u00eb koh\u00eb t\u00eb detyrimit tatimor. Tatimpaguesit jan\u00eb t\u00eb detyruar q\u00eb para se t\u00eb kalojn\u00eb n\u00eb statusin pasiv t\u00eb paguajn\u00eb detyrimet.<\/p>\n
Nj\u00eb subjekt transferohet nga regjistri aktiv n\u00eb regjistrin pasiv n\u00eb rast se p\u00ebrmbushet, t\u00eb pakt\u00ebn, nj\u00eb nga kushtet e m\u00ebposhtme:<\/p>\n
\u2022 nuk ushtron m\u00eb veprimtari tregtare p\u00ebr nj\u00eb periudh\u00eb tatimore prej 12 muajsh t\u00eb nj\u00ebpasnj\u00ebsh\u00ebm; \n\u2022 nuk dor\u00ebzon deklarat\u00ebn tatimore p\u00ebr nj\u00eb periudh\u00eb tatimore prej 12 muajsh t\u00eb nj\u00ebpasnj\u00ebsh\u00ebm; \n\u2022 deklaron n\u00eb QKB pezullim veprimtarie tregtare dhe paguan t\u00eb gjitha detyrimet tatimore. \nP\u00ebr t\u00eb shmangur detyrimet tatimore, apo p\u00ebr t\u00eb mos paguar ndonj\u00eb gjob\u00eb t\u00eb marr\u00eb, bizneset q\u00eb k\u00ebrkonin t\u00eb b\u00ebnin shmangie, kalonin n\u00eb statusin pasiv.<\/p>\n
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P\u00ebr periudh\u00ebn q\u00eb biznesi q\u00ebndron n\u00eb regjistrin pasiv, tatimpaguesi nuk paraqet deklarata periodike tatimore dhe ndaj tij nuk llogariten gjoba p\u00ebr mosdeklarim. Tashm\u00eb, nenit 44 n\u00eb ligjin p\u00ebr procedur\u00ebn tatimore, i \u00ebsht\u00eb shtuar pika 4\/1, i cili p\u00ebrcakton se kalimi n\u00eb regjistrin pasiv do t\u00eb b\u00ebhet vet\u00ebm pasi QKB t\u00eb verifikoj\u00eb m\u00eb par\u00eb pagimin e detyrimeve tatimore nga ana e tyre.<\/p>\n
N\u00eb regjistrin e subjekteve pasive jan\u00eb rreth 120 mij\u00eb biznese. Vet\u00ebm gjat\u00eb vitit 2018 kaluan n\u00eb regjistrin pasiv 15,249 biznes, nga 9,419 q\u00eb kishin kaluar nj\u00eb vit m\u00eb par\u00eb, rreth 60% m\u00eb shum\u00eb.<\/p>\n
Kujdesi kur faturoni NIPT-e pasive<\/strong><\/p>\n
Sa her\u00eb q\u00eb kryejn\u00eb nj\u00eb transaksion, bizneset duhet t\u00eb verifikojn\u00eb n\u00ebse subjekti q\u00eb faturojn\u00eb \u00ebsht\u00eb me status aktiv, pasi n\u00ebse rezulton se \u00ebsht\u00eb me status pasiv, ata gjobiten me 10 mij\u00eb lek\u00eb. Q\u00eb nga janari, ky verifikim \u00ebsht\u00eb shtuar n\u00eb nj\u00eb pun\u00eb shtes\u00eb p\u00ebr ekonomist\u00ebt e subjekteve, q\u00eb jan\u00eb ankuar shpesh se pse duhet t\u00eb penalizohen subjektet active p\u00ebr k\u00ebto faturime.<\/p>\n
Sipas kodit t\u00eb procedurave tatimore, do t\u00eb konsiderohet shkelje administrative, \u00e7do transaksion i kryer nga tatimpaguesit, persona fizik\u00eb apo juridik\u00eb, tregtar\u00eb, t\u00eb cil\u00ebt n\u00eb dat\u00ebn e kryerjes s\u00eb transaksionit rezultojn\u00eb t\u00eb jen\u00eb me status pasiv.<\/p>\n
Nd\u00ebshkime ka dhe p\u00ebr subjektet aktive q\u00eb faturojn\u00eb biznese pasive. \u201cMe p\u00ebrjashtim t\u00eb transaksioneve t\u00eb kryera nga subjekte q\u00eb ushtrojn\u00eb aktivitet n\u00eb fush\u00ebn e telekomunikacionit, shitjes s\u00eb energjis\u00eb dhe ujit p\u00ebr konsumator\u00ebt final\u00eb, sigurimeve, si dhe n\u00eb rastet kur jan\u00eb lidhur kontrata afatgjata \u201cleasing\u201d, do t\u00eb konsiderohet shkelje administrative \u00e7do transaksion i kryer nga tatimpaguesit aktiv, persona fizik\u00eb apo juridik\u00eb tregtar\u00eb, me tatimpagues t\u00eb cil\u00ebt jan\u00eb me status pasiv\u201d, kan\u00eb b\u00ebr\u00eb t\u00eb ditur tatimet.<\/p>\n
T\u00eb gjith\u00eb tatimpaguesit mund t\u00eb konsultojn\u00eb list\u00ebn e tatimpaguesve t\u00eb cil\u00ebt kan\u00eb kaluar n\u00eb regjistrin pasiv n\u00eb faqen zyrtare t\u00eb Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve (https:\/\/www.tatime.gov.al\/c\/8\/129\/132\/subjekte-pasive). Kjo list\u00eb p\u00ebrdit\u00ebsohet \u00e7do dit\u00eb pune.\/Monitor<\/p>\n<\/a><\/figure>\n","protected":false},"excerpt":{"rendered":"
![\"97be5114](\"http:\/\/balkanweb.com\/wp-content\/uploads\/2019\/05\/97BE5114-9C22-4698-AA24-044D9EA0C19A-768x384-600x300.png\")
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