tatimor.<\/p>\n
Sh\u00ebnim.<\/p>\n
Vet\u00ebm p\u00ebr q\u00ebllim t\u00eb llogaritjes s\u00eb mas\u00ebs n\u00eb % t\u00eb s\u00eb ardhur\u00ebs s\u00eb fituar nga secili klient, pesha p\u00ebr t\u00eb ardhur\u00ebn e fituar nga klienti konsiderohet e nj\u00ebjt\u00eb me pesh\u00ebn e s\u00eb ardhur\u00ebs bruto nga klienti.<\/p>\n
Si do t\u00eb b\u00ebhet deklarimi: Individi i vet\u00ebpun\u00ebsuar n\u00eb deklarat\u00ebn e tij vjetore \u201cFormulari i deklarimit dhe pages\u00ebs s\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi\u201d do t\u00eb plot\u00ebsoj\u00eb rubrikat 8\/9 \u201cT\u00eb ardhura nga pun\u00ebsimi\u201d. Pasi plot\u00ebson rubrikat 8 dhe 9, rubrikat nga 10 deri n\u00eb rubrik\u00ebn 21, q\u00eb i p\u00ebrkasin t\u00eb ardhurave nga biznesi nuk plot\u00ebsohen.<\/p>\n
Llogaritja e tatimit mbi t\u00eb ardhurat nga pun\u00ebsimi: Baza e tatueshme =T\u00eb ardhura tatimore\u2013(zbritjet tatimore + shpenzimet tatimore) *Sh\u00ebnim. Individi i vet\u00ebpun\u00ebsuar, duke qen\u00eb se ka t\u00eb ardhura vjetore deri n\u00eb 10,000,000 lek\u00eb, ka t\u00eb drejt\u00eb t\u00eb zgjedh\u00eb regjimin e ve\u00e7ant\u00eb p\u00ebr njohjen e shpenzimeve t\u00eb zbritshme.<\/p>\n
Ky shpenzim i zbritsh\u00ebm apriori \u00ebsht\u00eb 30% p\u00ebr individ\u00eb te vet\u00ebpun\u00ebsuar. N\u00eb rubrik\u00ebn 28 t\u00eb deklarat\u00ebs, konkretisht ky subjekt zgjedh kutiz\u00ebn \u201cPo\u201d p\u00ebr zbritjen apriori t\u00eb shpenzimeve. N\u00eb shembullin e paraqitur, duke qen\u00eb se individi zgjedh zbritjen apriori t\u00eb shpenzimeve, shpenzime te zbritshme do t\u00eb jen\u00eb: 30%*4,000,000 lek\u00eb=1,200,000 lek\u00eb.<\/p>\n
Nd\u00ebrkoh\u00eb tatimpaguesi p\u00ebrfiton dhe zbritjet sipas nenit 22, pika 1e ligjit, konkretisht 360,000 lek\u00eb sipas shkronj\u00ebs \u201cc\u201d dhe 1*48,000 lek\u00eb sipas shkronj\u00ebs \u201c\u00e7\u201d. Baza e tatueshme = 4,000,000 lek\u00eb \u2013 (360,000 lek\u00eb + 48,000 lek\u00eb + 1,200,000) lek\u00eb Baza e tatueshme = 2,392,000 lek\u00eb<\/p>\n
Tatimi i llogaritur = 13% * 2,040,000 lek\u00eb + 23% * 352,000 lek\u00eb<\/p>\n
Tatimi i llogaritur = 346,160 lek\u00eb<\/p>\n
Referuar pik\u00ebs \u201ce\u201d, t\u00eb nenit 69 t\u00eb ligjit, p\u00ebr t\u00eb gjith\u00eb tatimpaguesit t\u00eb regjistruar para dat\u00ebs 31 dhjetor 2023, t\u00eb cil\u00ebt jan\u00eb subjekt i tatimit t\u00eb thjeshtuar mbi fitimin apo tatimit mbi fitimin, si edhe p\u00ebr ata q\u00eb regjistrohen p\u00ebr her\u00eb t\u00eb par\u00eb n\u00eb vitin pasardh\u00ebs, p\u00ebr efekt t\u00eb periudh\u00ebs tatimore 2024, do t\u00eb p\u00ebrdoren formular\u00ebt dhe p\u00ebrgjegj\u00ebsit\u00eb tatimore, sipas ligjit nr.9632,dat\u00eb30.10.2006, \u201cP\u00ebr sistemin e taksave vendore\u201d, t\u00eb ndryshuar, si dhe ligjit nr. 8438, dat\u00eb28.12.1998, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar. P\u00ebr rrjedhoj\u00eb, p\u00ebrllogaritja, detyrimi dhe deklarimi do t\u00eb fillojn\u00eb nga data 1 janar2025.\u201d\/ monitor<\/p>\n
The post Si do t\u00eb deklarohen t\u00eb ardhurat dhe si llogaritet tatimi p\u00ebr t\u00eb vet\u00ebpun\u00ebsuarit e profesioneve t\u00eb lira<\/a> appeared first on www.lexo.al<\/a>.<\/p>","protected":false},"excerpt":{"rendered":" tatimor. Sh\u00ebnim. Vet\u00ebm p\u00ebr q\u00ebllim t\u00eb llogaritjes s\u00eb mas\u00ebs n\u00eb % t\u00eb s\u00eb ardhur\u00ebs s\u00eb fituar nga secili klient, pesha p\u00ebr t\u00eb ardhur\u00ebn e fituar nga klienti konsiderohet e nj\u00ebjt\u00eb me pesh\u00ebn e s\u00eb ardhur\u00ebs bruto nga klienti. Si do t\u00eb b\u00ebhet deklarimi: Individi i vet\u00ebpun\u00ebsuar n\u00eb deklarat\u00ebn e tij vjetore \u201cFormulari i deklarimit dhe […]<\/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-8681","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/posts\/8681","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=8681"}],"version-history":[{"count":0,"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/posts\/8681\/revisions"}],"wp:attachment":[{"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/media?parent=8681"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/categories?post=8681"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/tags?post=8681"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}