Tatimet kan\u00eb ark\u00ebtuar nga deklarimi i t\u00eb ardhurave personale individuale (DIVA) t\u00eb vitit 2024 rreth 1,7 miliard\u00eb lek\u00eb apo 17,3 milion\u00eb euro, me rritje prej 1.4% me baz\u00eb vjetore, sipas t\u00eb dh\u00ebnave t\u00eb Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve DPT.<\/p>\n
Shuma e ark\u00ebtuar ka ardhur kryesisht nga individ\u00ebt me dy apo m\u00eb shum\u00eb pun\u00eb, t\u00eb cil\u00ebt vazhdojn\u00eb t\u00eb jen\u00eb kontribuuesit kryesor\u00eb n\u00eb deklarimet e DIVA-s, p\u00ebr shkak t\u00eb tatimit shtes\u00eb q\u00eb paguajn\u00eb nga rillogaritja n\u00eb fund t\u00eb vitit.<\/p>\n
Gjat\u00eb vitit t\u00eb dypun\u00ebsuarit i deklarojn\u00eb pagat m\u00eb vete n\u00eb secil\u00ebn kompani ku punojn\u00eb. N\u00eb fillim t\u00eb vitit t\u00eb ardhsh\u00ebm, kur b\u00ebhet deklarimi i DIVA, t\u00eb dy pagat mblidhen bashk\u00eb dhe tatohen si nj\u00eb e vetme.<\/p>\n
Kjo rrit ngarkes\u00ebn fiskale p\u00ebr dy arsye. S\u00eb pari, sepse gjat\u00eb vitit individit i zbritej individualisht te secila pun\u00eb, e ardhura e patatuar deri n\u00eb 30 mij\u00eb lek\u00eb. P.sh. n\u00ebse nj\u00eb individ kishte dy paga me nga 100 mij\u00eb lek\u00eb, ai p\u00ebrjashtohej nga tatimi deri n\u00eb 30 mij\u00eb lek\u00eb p\u00ebr t\u00eb dyja pagat dhe m\u00eb pas tatohej 13% nga 30-100 mij\u00eb lek\u00eb.<\/p>\n
Kur b\u00ebhet deklarimi i t\u00eb ardhurave, n\u00eb fillim t\u00eb vitit t\u00eb ardhsh\u00ebm, pagat mblidhen dhe ai p\u00ebrjashtohet vet\u00ebm p\u00ebr 30 mij\u00eb lek\u00ebshin e par\u00eb.<\/p>\n
S\u00eb dyti, n\u00ebse pagat e mbledhura e kalonin kufirin e 200 mij\u00eb lek\u00eb n\u00eb muaj, shtesa tatohet me 23%. Psh n\u00ebse nj\u00eb indivi ka dy paga me nga 100 dhe 150 mij\u00eb lek\u00eb n\u00eb muaj, p\u00ebr diferenc\u00ebn prej 50 mij\u00eb lek\u00eb do t\u00eb paguaj\u00eb tatim prej 23%.<\/p>\n
Kjo b\u00ebn q\u00eb individ\u00ebt me dy pun\u00eb t\u00eb paguajn\u00eb gjithnj\u00eb n\u00eb fund t\u00eb vitit tatimin shtes\u00eb mbi t\u00eb ardhurat. Sa m\u00eb t\u00eb larta t\u00eb ardhurat, aq m\u00eb shum\u00eb \u00ebsht\u00eb tatimi shtes\u00eb.<\/p>\n
Nga 1 janari 2025, tatimi p\u00ebr nj\u00ebr\u00ebn page po mbahet gjat\u00eb vitit<\/p>\n
Nga 1 janari 2025 me ndryshimet e Akti Normativ Nr. 7, dat\u00eb 14.12.2023, n\u00eb zbatim t\u00eb Ligjit t\u00eb ri p\u00ebr Tatimin mbi t\u00eb Ardhurat (Nr. 29\/2023), p\u00ebr mbajtjen e tatimit gjat\u00eb vitit, i dypun\u00ebsuari t\u00eb n\u00ebnshkruaj\u00eb deklarat\u00ebn e statusit personal.<\/p>\n
Ata q\u00eb punojn\u00eb n\u00eb dy vende pune apo m\u00eb shum\u00eb, duhet ta n\u00ebnshkruajn\u00eb k\u00ebt\u00eb deklarat\u00eb vet\u00ebm p\u00ebr nj\u00eb prej pun\u00ebdh\u00ebn\u00ebsve.<\/p>\n
I dy apo m\u00eb shum\u00eb pun\u00ebsuari duhet t\u00eb zgjedh\u00eb at\u00eb subjekt ku i pun\u00ebsuari vendos t\u00eb zbatoj\u00eb kufirin e pag\u00ebs s\u00eb patatueshme sipas neneve 20 dhe 22 t\u00eb Ligjit Nr. 29,2023 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d (deri n\u00eb 30 mij\u00eb lek\u00eb). Nd\u00ebrsa kompania tjet\u00ebr do t\u00eb mbaj\u00eb tatim mbi t\u00eb gjith\u00eb t\u00eb ardhur\u00ebn, pa zbritje t\u00eb ardhur\u00ebs s\u00eb patatuar deri n\u00eb 30 mij\u00eb lek\u00eb.<\/p>\n
Sipas ligjit p\u00ebr tatimin mbi t\u00eb ardhurat pagat deri n\u00eb 30 mij\u00eb lek\u00eb nuk tatohen. P\u00ebr t\u00eb ardhurat nga 30 mij\u00eb deri n\u00eb 200 mij\u00eb lek\u00eb tatimi \u00ebsht\u00eb 13% dhe p\u00ebr t\u00eb ardhurat mbi 200 mij\u00eb lek\u00eb tatimi \u00ebsht\u00eb 23%.<\/p>\n
Tashm\u00eb ky tatim (13% e 30 mij\u00eb lek\u00eb) do t\u00eb mbahet gjat\u00eb vitit nga nj\u00ebri prej pun\u00ebdh\u00ebn\u00ebsve dhe kur t\u00eb b\u00ebj\u00eb deklarimin e t\u00eb ardhurave personale deri n\u00eb 31 mars t\u00eb vitit t\u00eb ardhsh\u00ebm, nuk duhet t\u00eb paguaj\u00eb m\u00eb.<\/p>\n
P\u00ebr t\u00eb dypun\u00ebsuarit, paga e mbledhur e t\u00eb cil\u00ebve i kalon 200 mij\u00eb lek\u00eb n\u00eb muaj, ose 2.4 milion\u00eb lek\u00eb n\u00eb vit dhe si rrjedhoj\u00eb shtesa pas 200 mij\u00eb lek\u00eb tatohet me 23%, atyre do t\u2019u mbahet tatimi p\u00ebr 30 mij\u00eb lek\u00ebshin e nj\u00ebr\u00ebs pag\u00eb gjat\u00eb vitit, por s\u00ebrish do t\u00eb duhet t\u00eb paguajn\u00eb tatimin shtes\u00eb prej 23% kur t\u00eb b\u00ebjn\u00eb deklarimin e t\u00eb ardhurave personale n\u00eb fillim t\u00eb vitit t\u00eb ardhsh\u00ebm.<\/p>\n
Detyrimi i dyt\u00ebpun\u00ebsaurve p\u00ebr plot\u00ebsimin dhe dor\u00ebzimin e DIVA nisi t\u00eb zbatohet p\u00ebr her\u00eb t\u00eb par\u00eb nga 2020.\/ MONITOR<\/p>\n
The post T\u00eb dypun\u00ebsuarit paguan 17.3 mln euro tatime shtes\u00eb nga deklarimi i t\u00eb ardhurave<\/a> appeared first on Lapsi.al<\/a>.<\/p>","protected":false},"excerpt":{"rendered":" Tatimet kan\u00eb ark\u00ebtuar nga deklarimi i t\u00eb ardhurave personale individuale (DIVA) t\u00eb vitit 2024 rreth 1,7 miliard\u00eb lek\u00eb apo 17,3 milion\u00eb euro, me rritje prej 1.4% me baz\u00eb vjetore, sipas t\u00eb dh\u00ebnave t\u00eb Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve DPT. Shuma e ark\u00ebtuar ka ardhur kryesisht nga individ\u00ebt me dy apo m\u00eb shum\u00eb pun\u00eb, t\u00eb cil\u00ebt […]<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-24575","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/posts\/24575","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/comments?post=24575"}],"version-history":[{"count":0,"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/posts\/24575\/revisions"}],"wp:attachment":[{"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/media?parent=24575"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/categories?post=24575"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/tags?post=24575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}