{"id":6965,"date":"2019-04-01T08:18:54","date_gmt":"2019-04-01T06:18:54","guid":{"rendered":"http:\/\/redaktori.com\/?p=6965"},"modified":"2019-04-01T08:18:54","modified_gmt":"2019-04-01T06:18:54","slug":"rritet-tatimi-per-personat-qe-bejne-dy-pune-ja-cfare-duhet-te-dini","status":"publish","type":"post","link":"https:\/\/redaktori.com\/?p=6965","title":{"rendered":"Rritet tatimi p\u00ebr personat q\u00eb b\u00ebjn\u00eb dy pun\u00eb, ja \u00e7far\u00eb duhet t\u00eb dini"},"content":{"rendered":"
\n
30 prilli\u00a0<\/span><\/span>\u00eb<\/span><\/span>sht<\/span><\/span>\u00eb<\/span><\/span>\u00a0afati i fundit kur individ<\/span><\/span>\u00eb<\/span><\/span>t me t<\/span><\/span>\u00eb<\/span><\/span>\u00a0ardhura vjetore mbi 2 milion<\/span><\/span>\u00eb<\/span><\/span>\u00a0lek<\/span><\/span>\u00eb<\/span><\/span>\u00a0n<\/span><\/span>\u00eb<\/span><\/span>\u00a0vit ose 167 mij<\/span><\/span>\u00eb<\/span><\/span>\u00a0lek<\/span><\/span>\u00eb<\/span><\/span>\u00a0n<\/span><\/span>\u00eb<\/span><\/span>muaj, duhet t<\/span><\/span>\u00eb<\/span><\/span>deklarojn<\/span><\/span>\u00eb<\/span><\/span>\u00a0t<\/span><\/span>\u00eb<\/span><\/span>\u00a0ardhurat e tyre<\/span><\/span>\u00a0p<\/span><\/span>\u00eb<\/span><\/span>r vitin 2018<\/span><\/span>.<\/span><\/span><\/div>\n<\/div>\n

Sipas ligjit p<\/span><\/span>\u00eb<\/span><\/span>r tatimin mbi t<\/span><\/span>\u00eb<\/span><\/span>\u00a0ardhurat, d<\/span><\/span>etyrimin p\u00ebr plot\u00ebsimin dhe dor\u00ebzimin e DIVA-s e kan\u00eb t\u00eb gjith\u00eb tatimpaguesit individ\u00eb rezident\u00eb dhe jorezident\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, q\u00eb realizojn\u00eb t\u00eb ardhura buto vjetore n\u00eb shum\u00ebn 2,000,000 (dy milion\u00eb) lek\u00eb e m\u00eb tep\u00ebr.\"Tatime-865-e1548673590590\"<\/span><\/span><\/p>\n

Kategorit<\/span><\/span>\u00eb<\/span><\/span>\u00a0q\u00eb i n\u00ebnshtrohen detyrimit p\u00ebr plot\u00ebsimin e Deklarat\u00ebs Individuale t\u00eb t\u00eb Ardhurave, jan<\/span><\/span>\u00eb<\/span><\/span>:<\/span><\/span><\/p>\n

\u2022<\/span><\/span>\u200bT\u00eb ardhurat bruto nga paga apo shp\u00ebrblimet nga marr\u00ebdh\u00ebniet e pun\u00ebsimit p\u00ebr individ\u00ebt.<\/span><\/span><\/p>\n

\u2022<\/span><\/span>\u200bT\u00eb ardhurat bruto nga dividenti p\u00ebr pjes\u00ebmarrje n\u00eb shoq\u00ebri tregtare apo nga veprimtarit\u00eb e biznesit;<\/span><\/span><\/p>\n

\u2022<\/span><\/span>\u200bT\u00eb ardhurat bruto nga qiraja dhe fitimet kapitale nga shitja e pasuris\u00eb s\u00eb paluajtshme, n\u00eb pron\u00ebsi t\u00eb deklaruesit;<\/span><\/span><\/p>\n

\u2022<\/span><\/span>\u200bT\u00eb ardhurat bruto nga interesa bankar\u00eb;<\/span><\/span><\/p>\n

\u2022<\/span><\/span>\u200bFitimi kapital neto, i krijuar nga investimet n\u00eb tituj apo n\u00eb pasuri t\u00eb paluajtshme;<\/span><\/span><\/p>\n

\u2022<\/span><\/span>\u200bShuma bruto t\u00eb fituara nga lotari apo loj\u00ebra t\u00eb tjera t\u00eb fatit;<\/span><\/span><\/p>\n

\u2022<\/span><\/span>\u200bT\u00eb ardhurat bruto nga pasuria intelektuale, licencat, t\u00eb drejtat ekskluzive dhe pasuri t\u00eb tjera, q\u00eb p\u00ebrb\u00ebhen vet\u00ebm nga t\u00eb drejta dhe q\u00eb nuk kan\u00eb form\u00eb fizike;<\/span><\/span><\/p>\n

\u2022<\/span><\/span>\u200bFitimi kapital nga dhurimi;<\/span><\/span><\/p>\n

\u2022<\/span><\/span>\u200bT\u00eb ardhura bruto t\u00eb realizuara jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb;<\/span><\/span><\/p>\n

Modeklarimi d<\/span><\/span>\u00eb<\/span><\/span>nohet me gjob<\/span><\/span>\u00eb<\/span><\/span>\u00a0prej 5 mij<\/span><\/span>\u00eb<\/span><\/span>\u00a0lek<\/span><\/span>\u00eb<\/span><\/span>sh.<\/span><\/span><\/p>\n

T<\/span><\/span>\u00eb<\/span><\/span>\u00a0dy pun<\/span><\/span>\u00eb<\/span><\/span>suarit duhet t<\/span><\/span>\u00eb<\/span><\/span>\u00a0paguajn<\/span><\/span>\u00eb<\/span><\/span>\u00a0tatim shtes<\/span><\/span>\u00eb<\/span><\/span>\u00a0mbi t<\/span><\/span>\u00eb<\/span><\/span>ardhurat<\/span><\/span><\/strong><\/p>\n

Tatimet t<\/span><\/span>\u00eb<\/span><\/span>rheqin v<\/span><\/span>\u00eb<\/span><\/span>mendjen se:\u00a0<\/span><\/span>\u201cTatimpaguesit individ\u00eb t\u00eb pun\u00ebsuar n\u00eb m\u00eb shum\u00eb se nj\u00eb vend pune dhe jan\u00eb t\u00eb detyruar t\u00eb dor\u00ebzojn\u00eb DIVA-n, duhet t\u00eb llogarisin sipas p\u00ebrcaktimeve t\u00eb pik\u00ebs 1, t\u00eb nenit 9 t\u00eb ligjit nr.8438, dat\u00eb 28.12.1998 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, i ndryshuar, tatimin mbi t\u00eb ardhurat personale nga pun\u00ebsimi p\u00ebr shum\u00ebn totale t\u00eb t\u00eb ardhurave bruto nga pagat. Tatimit t\u00eb llogaritur nga bashkimi i t\u00eb ardhurave bruto nga pun\u00ebsimi (pagat) i zbritet tatimi i paguar nga pun\u00ebdh\u00ebn\u00ebsit\u201d.<\/span><\/span><\/p>\n

Kjo d<\/span><\/span>o<\/span><\/span>\u00a0t<\/span><\/span>\u00eb<\/span><\/span>\u00a0b<\/span><\/span>\u00eb<\/span><\/span>j<\/span><\/span>\u00eb<\/span><\/span>\u00a0q<\/span><\/span>\u00eb<\/span><\/span>\u00a0t<\/span><\/span>\u00eb<\/span><\/span>\u00a0dypun<\/span><\/span>\u00eb<\/span><\/span>suarit, paga<\/span><\/span>t<\/span><\/span>\u00a0e t<\/span><\/span>\u00eb<\/span><\/span>\u00a0cil<\/span><\/span>\u00eb<\/span><\/span>ve n<\/span><\/span>\u00eb<\/span><\/span>\u00a0total i kalo<\/span><\/span>j<\/span><\/span>n<\/span><\/span>\u00eb<\/span><\/span>\u00a0167 mij<\/span><\/span>\u00eb<\/span><\/span>\u00a0lek<\/span><\/span>\u00eb<\/span><\/span>\u00a0n<\/span><\/span>\u00eb<\/span><\/span>\u00a0muaj do t<\/span><\/span>\u00eb<\/span><\/span>\u00a0duhet t<\/span><\/span>\u00eb<\/span><\/span>paguajn<\/span><\/span>\u00eb<\/span><\/span>\u00a0m<\/span><\/span>\u00eb<\/span><\/span>\u00a0shum<\/span><\/span>\u00eb<\/span><\/span>, pasi totali i pagave bruto i b<\/span><\/span>\u00eb<\/span><\/span>n ata subjekt t<\/span><\/span>\u00eb<\/span><\/span>\u00a0norm<\/span><\/span>\u00eb<\/span><\/span>s 23% mbi pag<\/span><\/span>\u00eb<\/span><\/span>n 150 mij<\/span><\/span>\u00eb<\/span><\/span>\u00a0lek<\/span><\/span>\u00eb<\/span><\/span>, nga 13% q<\/span><\/span>\u00eb<\/span><\/span>\u00a0kishin paguar gjat<\/span><\/span>\u00eb<\/span><\/span>\u00a0vitit p<\/span><\/span>\u00eb<\/span><\/span>r secil<\/span><\/span>\u00eb<\/span><\/span>n pag<\/span><\/span>\u00eb<\/span><\/span>\u00a0individuale.<\/span><\/span><\/p>\n

\"\"Sipas ligjit p<\/span><\/span>\u00eb<\/span><\/span>r tatimin mbi t<\/span><\/span>\u00eb<\/span><\/span>\u00a0ardhurat, P\u00ebr shumen e pagave mujore deri 30,000 leke tatimi \u00ebsht\u00eb zero%; -P\u00ebr shumen e pagave mujore nga 30,001 -150,000 lek\u00eb tatimi \u00ebsht\u00eb 13% e shum\u00ebs mbi 30,000 lek\u00eb;\u00a0<\/span><\/span>-Per s<\/span><\/span>hum\u00ebn e pagave rnujore nga 150,001 lek\u00eb e m\u00eb teper, tatimi \u00ebsht\u00eb 15,600 + 23% e shum\u00ebs rnbi 150,000 lek\u00eb.<\/span><\/span><\/p>\n

Konkretisht, marrim nj\u00eb t\u00eb pun\u00ebsu<\/span><\/span>ar q\u00eb merr dy paga bruto, nj\u00eb 85 mij\u00eb lek\u00eb dhe nj\u00eb tjet\u00ebr 95<\/span><\/span>\u00a0mij\u00eb lek\u00ebsh,\u00a0<\/span><\/span>pra n\u00eb total 18<\/span><\/span>0 mij\u00eb lek\u00eb n\u00eb muaj. N\u00eb total t\u00eb dyja pagat arrijn\u00eb n\u00eb 2.<\/span><\/span>16<\/span><\/span>\u00a0milion\u00eb lek\u00eb dhe individi e p\u00ebrmbush kushtin p\u00ebr t\u00eb deklaruar t\u00eb ardhurat vjetore. P\u00ebrgjat\u00eb vitit, individi ka paguar tatim mbi t\u00eb ardhurat p\u00ebr secil\u00ebn pag\u00eb, ku bazuar n\u00eb ligjin p\u00ebr tatimin mbi t\u00eb ardhurat, p\u00ebr shum\u00ebn nga 0-30 mij\u00eb lek\u00eb \u00ebsht\u00eb zero dhe p\u00eb<\/span><\/span>r pjes\u00ebn tjet\u00ebr (p\u00ebrkat\u00ebsisht 55 mij\u00eb lek\u00eb dhe 65<\/span><\/span>\u00a0mij\u00eb lek\u00eb) \u00ebsht\u00eb 13%. Ky tatim mbahet n\u00eb burim nga pun\u00ebdh\u00ebn\u00ebsi. N\u00eb total, individi ka paguar\u00a0<\/span><\/span>187,2<\/span><\/span>00 lek\u00eb tatim mbi t\u00eb ardhurat gjat\u00eb gjith\u00eb vitit<\/span><\/span>, q<\/span><\/span>\u00eb<\/span><\/span>\u00a0i\u00a0<\/span><\/span>\u00eb<\/span><\/span>sht<\/span><\/span>\u00eb<\/span><\/span>mbajtur nga pun<\/span><\/span>\u00eb<\/span><\/span>dh<\/span><\/span>\u00eb<\/span><\/span>n<\/span><\/span>\u00eb<\/span><\/span>si<\/span><\/span>\u00a0(shiko pik\u00ebn I n\u00eb tabel\u00eb).<\/span><\/span><\/p>\n

Sipas interpretimit t<\/span><\/span>\u00eb<\/span><\/span>\u00a0tatimeve, individi deklarues, n\u00eb momentin e deklarimit t<\/span><\/span>\u00eb<\/span><\/span>\u00a0t<\/span><\/span>\u00eb<\/span><\/span>\u00a0ardhurave vjetore, duhet t\u00eb marr\u00eb n\u00eb konsiderat\u00eb faktin se tatimi do t\u00eb duhet t\u00eb logaritet mbi totalin e t\u00eb ardhurave mujore, pra mbi totalin e t\u00eb ardhurave nga t\u00eb gjith\u00eb pun\u00ebdh\u00ebn\u00ebsit.<\/span><\/span><\/p>\n

\"\"N\u00eb rastin konkret t\u00eb shembullit t\u00eb marr\u00eb m\u00eb sip\u00ebr, individit do i llogaritet tatimi mbi t\u00eb ardhurat, sikur t\u00eb kishte nj\u00eb pag\u00eb t\u00eb vetme prej 180 mij\u00eb lek\u00ebsh. N\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb ai do t\u00eb penalizohej dy her\u00eb, s\u00eb pari teksa p\u00ebrjashtimi p\u00ebr shum\u00ebn 0-30 mij\u00eb lek\u00eb llogaritet vet\u00ebm nj\u00eb her\u00eb dhe s\u00eb dyti, at\u00eb e kap tatimi prej 23% p\u00ebr nj\u00eb shum\u00eb prej 30 mij\u00eb lek\u00ebsh n\u00eb muaj (diferenca mes 180 mij\u00eb dhe 150 mij\u00eb lek\u00ebshit).\u00a0<\/span><\/span>Si rrjedhoj\u00eb, tatimi total q\u00eb ai duhet t\u00eb paguaj\u00eb mbi t\u00eb ardhurat n\u00eb vit \u00ebsht\u00eb 270,000 lek\u00eb, ose 82,800 lek\u00eb m\u00eb shum\u00eb sesa i \u00ebsht\u00eb mbajtur<\/span><\/span>nga pun<\/span><\/span>\u00eb<\/span><\/span>dh<\/span><\/span>\u00eb<\/span><\/span>n<\/span><\/span>\u00eb<\/span><\/span>si<\/span><\/span>\u00a0gjat\u00eb gjith\u00eb vitit, nj\u00eb rritje shum\u00eb e fort\u00eb kjo, prej 44%. (Shiko pik\u00ebn II t\u00eb tabel\u00ebs).<\/span><\/span>Sipas k<\/span><\/span>\u00eb<\/span><\/span>rkes<\/span><\/span>\u00eb<\/span><\/span>s s<\/span><\/span>\u00eb<\/span><\/span>\u00a0tatimeve, \u201c<\/span><\/span>Tatimit t\u00eb llogaritur nga bashkimi i t\u00eb ardhurave bruto nga pun\u00ebsimi (pagat) i zbritet tatimi i paguar nga pun\u00ebdh\u00ebn\u00ebsit\u201d<\/span><\/span>, pra individi duhet t<\/span><\/span>\u00eb<\/span><\/span>\u00a0paguaj<\/span><\/span>\u00eb<\/span><\/span>\u00a0tashm<\/span><\/span>\u00eb<\/span><\/span>\u00a0edhe 82,800 lek<\/span><\/span>\u00eb<\/span><\/span>, p<\/span><\/span>\u00eb<\/span><\/span>rve\u00e7 asaj q<\/span><\/span>\u00eb<\/span><\/span>\u00a0i\u00a0<\/span><\/span>\u00eb<\/span><\/span>sht<\/span><\/span>\u00eb<\/span><\/span>\u00a0mbajtur gjat<\/span><\/span>\u00eb<\/span><\/span>\u00a0vitit nga pun<\/span><\/span>\u00eb<\/span><\/span>dh<\/span><\/span>\u00eb<\/span><\/span>n<\/span><\/span>\u00eb<\/span><\/span>si\u00a0<\/span><\/span>.<\/span><\/span><\/p>\n

Leht<\/span><\/span>\u00eb<\/span><\/span>simi i vet<\/span><\/span>\u00eb<\/span><\/span>m p<\/span><\/span>\u00eb<\/span><\/span>r individin\u00a0<\/span><\/span>\u00eb<\/span><\/span>sht<\/span><\/span>\u00eb<\/span><\/span>\u00a0rritja e kufirit t<\/span><\/span>\u00eb<\/span><\/span>\u00a0tatimit me 23% nga 130 mij<\/span><\/span>\u00eb<\/span><\/span>\u00a0lek<\/span><\/span>\u00eb<\/span><\/span>\u00a0n<\/span><\/span>\u00eb<\/span><\/span>\u00a0150 mij<\/span><\/span>\u00eb<\/span><\/span>\u00a0lek<\/span><\/span>\u00eb<\/span><\/span>\u00a0nga 1 janari i k<\/span><\/span>\u00eb<\/span><\/span>tij viti.<\/span><\/span><\/p>\n

Kontabilist\u00ebt nuk jan\u00eb dakord<\/span><\/span><\/strong><\/p>\n

Tatimet filluan t\u00eb k\u00ebrkonin deklarimin e t\u00eb ardhurave p\u00ebr t\u00eb dy pun\u00ebsuarit n\u00eb nj\u00eb pag\u00eb t\u00eb vetme q\u00eb vitin e kaluar, duke iu referuar t\u00eb ardhurave t\u00eb 2017-s, p\u00ebrmes nj\u00eb shkrese q\u00eb u \u00e7uan t\u00eb dypun\u00ebsuarve q\u00eb ishin subjekt i k\u00ebtij deklarimi. Por, ekspert\u00ebt e studiove t\u00eb kontabilitetit argumentuan se \u00a0<\/span><\/span>pavar\u00ebsisht se parimisht pretendimi i tatimeve p\u00ebr t\u00eb paguar taks\u00eb t\u00eb plot\u00eb mbi dy pagat mund t\u00eb jet\u00eb i drejt\u00eb, praktikisht ai \u00ebsht\u00eb i pamb\u00ebshtetur n\u00eb ligj. Ligji p\u00ebr tatimin mbi t\u00eb ardhurat thot\u00eb se pun\u00ebdh\u00ebn\u00ebsi \u00ebsht\u00eb i vetmi agjenti mbledhjes s\u00eb TAP dhe nuk thuhet asgj\u00ebkundi q\u00eb individi pun\u00ebmarr\u00ebs \u00ebsht\u00eb agjent mbledh\u00ebs dhe pagues i TAP.<\/span><\/span><\/p>\n

Pra<\/span><\/span>, diferenca (n\u00eb rastin konkret shuma prej 82,800 lek\u00eb)<\/span><\/span>\u00a0nuk trajtohet m\u00eb si tatim n\u00eb burim i mbajtur nga pun\u00ebdh\u00ebsi, por si nj\u00eb tatim i ardhurash q\u00eb duhet ta deklaroj\u00eb e ta paguaj\u00eb vet\u00eb individi. K\u00ebtu, sipas ekspert\u00ebve \u00ebsht\u00eb dhe kontradikta, pasi n\u00ebse \u00ebsht\u00eb tatim t\u00eb ardhurash, do t\u00eb duhet t\u00eb aplikohet niveli i 15%, pasi ai \u00ebsht\u00eb niveli i tatimit p\u00ebr t\u00eb ardhurat n\u00eb fuqi n\u00eb Repuplik\u00ebn e Shqip\u00ebris\u00eb, e jo tatimi 23% q\u00eb \u00ebsht\u00eb tatim n\u00eb burim p\u00ebr pagat.<\/span><\/span><\/p>\n

Burimi:\u00a0Monitor.al<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

30 prilli\u00a0\u00ebsht\u00eb\u00a0afati i fundit kur individ\u00ebt me t\u00eb\u00a0ardhura vjetore mbi 2 milion\u00eb\u00a0lek\u00eb\u00a0n\u00eb\u00a0vit ose 167 mij\u00eb\u00a0lek\u00eb\u00a0n\u00ebmuaj, duhet t\u00ebdeklarojn\u00eb\u00a0t\u00eb\u00a0ardhurat e tyre\u00a0p\u00ebr vitin 2018. Sipas ligjit p\u00ebr tatimin mbi t\u00eb\u00a0ardhurat, detyrimin p\u00ebr plot\u00ebsimin dhe dor\u00ebzimin e DIVA-s e kan\u00eb t\u00eb gjith\u00eb tatimpaguesit individ\u00eb rezident\u00eb dhe jorezident\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, q\u00eb realizojn\u00eb t\u00eb ardhura buto vjetore n\u00eb shum\u00ebn […]<\/p>\n","protected":false},"author":1,"featured_media":1761,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[6,8,3],"tags":[],"yoast_head":"\nRritet tatimi p\u00ebr personat q\u00eb b\u00ebjn\u00eb dy pun\u00eb, ja \u00e7far\u00eb duhet t\u00eb dini - Informohu qart\u00ebsisht!<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/redaktori.com\/?p=6965\" \/>\n<meta property=\"og:locale\" content=\"sq_AL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rritet tatimi p\u00ebr personat q\u00eb b\u00ebjn\u00eb dy pun\u00eb, ja \u00e7far\u00eb duhet t\u00eb dini - Informohu qart\u00ebsisht!\" \/>\n<meta property=\"og:description\" content=\"30 prilli\u00a0\u00ebsht\u00eb\u00a0afati i fundit kur individ\u00ebt me t\u00eb\u00a0ardhura vjetore mbi 2 milion\u00eb\u00a0lek\u00eb\u00a0n\u00eb\u00a0vit ose 167 mij\u00eb\u00a0lek\u00eb\u00a0n\u00ebmuaj, duhet t\u00ebdeklarojn\u00eb\u00a0t\u00eb\u00a0ardhurat e tyre\u00a0p\u00ebr vitin 2018. 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