Nga 1 janari 2023, bizneset nuk paguajn\u00eb penalitet 10% p\u00ebr mospagimin n\u00eb afat t\u00eb k\u00ebsteve tremujore t\u00eb tatim fitimit, nj\u00eb mas\u00eb q\u00eb u mos kjo si nj\u00eb leht\u00ebsi p\u00ebr bizneset.<\/p>\n
N\u00eb baz\u00eb t\u00eb nj\u00eb ndryshimi p\u00ebr ligjin e procedurave tatimore \u201cMospagimi n\u00eb afat i k\u00ebsteve paraprake t\u00eb tatimit mbi fitimin korporativ dhe tatimit mbi t\u00eb ardhurat personale nga biznesi dhe vet\u00ebpun\u00ebsimi, sipas legjislacionit n\u00eb fuqi p\u00ebr tatimin mbi t\u00eb ardhurat, d\u00ebnohet me gjob\u00eb n\u00eb mas\u00ebn 0,06 p\u00ebr qind t\u00eb shum\u00ebs s\u00eb detyrimit t\u00eb papaguar p\u00ebr \u00e7do dit\u00eb gjat\u00eb s\u00eb cil\u00ebs pagesa nuk \u00ebsht\u00eb kryer, por jo m\u00eb shum\u00eb se 365 dit\u00eb kalendarike.<\/p>\n
Burime nga Drejtoria e Tatimeve b\u00ebn\u00eb t\u00eb ditur p\u00ebr Monitor se administrata po shqyrton n\u00ebse duhet t\u00eb rikthej\u00eb s\u00ebrish penalitetin prej 10%. Ky rishikim lidhet me faktin se \u00ebsht\u00eb konstatuar nj\u00eb r\u00ebnie e t\u00eb ardhurave nga tatim fitimi, q\u00eb nuk vler\u00ebsohet se \u00ebsht\u00eb n\u00eb lidhje me situat\u00ebn reale t\u00eb bizneseve, duke gjykuar nga ecuria e shitjeve dhe t\u00eb ardhurave nga tatimi mbi vler\u00ebn e shtuar.<\/p>\n
Sipas t\u00eb dh\u00ebnave zyrtare nga\u00a0Ministria e Financave<\/a>, p\u00ebr 6 mujorin e par\u00eb t\u00eb k\u00ebtij viti, t\u00eb ardhurat nga tatim fitim ishin 31 miliard\u00eb lek\u00eb, me nj\u00eb r\u00ebnie prej 6.5% n\u00eb krahasim me t\u00eb nj\u00ebjt\u00ebn periudh\u00eb t\u00eb nj\u00eb viti m\u00eb par\u00eb, ose 2.2 miliard\u00eb lek\u00eb m\u00eb pak. P\u00ebr t\u00eb nj\u00ebjt\u00ebn periudh\u00eb, t\u00eb ardhurat neto nga TVSH u rrit\u00ebn me 10.6%, duke arritur n\u00eb 120.7 miliard\u00eb lek\u00eb (+11.6 miliard\u00eb lek\u00eb), q\u00eb tregon p\u00ebr ecuri t\u00eb mir\u00eb t\u00eb shitjeve dhe p\u00ebrmir\u00ebsim t\u00eb konsumit.<\/p>\n Edhe t\u00eb ardhurat nga sigurimet, u rrit\u00ebn me 13.3%, duke arritur n\u00eb 99.6 miliard\u00eb lek\u00eb (+11.7 miliard\u00eb lek\u00eb), i nxitur nga rritja e pag\u00ebs minimale e maksimale, por dhe t\u00eb pag\u00ebs mesatare n\u00eb vend, e ndikuar dhe nga aksionet p\u00ebr formalizimin e tregut t\u00eb pun\u00ebs.\u00a0Tatimet<\/a>\u00a0pohojn\u00eb se reagimi i bizneseve ndaj k\u00ebrkes\u00ebs p\u00ebr formalizim, deri tani ka qen\u00eb pozitiv.<\/p>\n Gjithsesi, heqja e penalitetit prej 10% p\u00ebr tatim fitimin duket se ka nxitur subjektet q\u00eb t\u00eb mos nxitojn\u00eb t\u00eb paguajn\u00eb k\u00ebstet e k\u00ebtij detyrimi dhe t\u00eb ruajn\u00eb likuiditetet.<\/p>\n Si rrjedhoj\u00eb, tatimet po b\u00ebjn\u00eb nj\u00eb analiz\u00eb t\u00eb situat\u00ebs dhe deri n\u00eb shtator do t\u00eb vendosin se \u00e7far\u00eb mase do t\u00eb marrin. Ndon\u00ebse synimi nuk \u00ebsht\u00eb penaliteti, aktualisht tatimet nuk kan\u00eb mjet tjet\u00ebr p\u00ebr t\u2019i nxitur subjektet t\u00eb paguajn\u00eb, p\u00ebrve\u00e7se t\u2019i marrin n\u00eb telefon.<\/p>\n Ndon\u00ebse biznesi do t\u00eb detyrohet t\u00eb paguaj\u00eb tatim fitimin n\u00eb fund t\u00eb vitit, shuma e lart\u00eb vjetore mund ta v\u00ebr\u00eb at\u00eb n\u00ebn presion q\u00eb t\u00eb tentoj\u00eb t\u00eb gjej\u00eb forma p\u00ebr t\u00eb paguar sa m\u00eb pak.<\/p>\n T\u00eb ardhurat u rrit\u00ebn me 12% p\u00ebr 6 mujorin<\/strong><\/p>\n Sipas statistikave fiskale t\u00eb Ministris\u00eb s\u00eb Financave, t\u00eb ardhurat buxhetore p\u00ebr periudh\u00ebn janar-maj arrit\u00ebn n\u00eb 410.6 miliard\u00eb lek\u00eb, me nj\u00eb rritje prej 44.6 miliard\u00eb lek\u00eb me baz\u00eb vjetore. Nga kjo shtes\u00eb, rreth 17.8 miliard\u00eb lek\u00eb ka ardhur nga tatimet e doganat (TVSH tatimi mbi t\u00eb ardhurat personale), 11.7 miliard\u00eb lek\u00eb nga fondet speciale (sigurimet shoq\u00ebrore e sh\u00ebndet\u00ebsore.<\/p>\n Gjat\u00eb k\u00ebtij viti, ndikim t\u00eb fort\u00eb n\u00eb t\u00eb ardhurat buxhetore po japin taksa lokale, t\u00eb ndikuara nga taksa e ndikimit n\u00eb infrastruktur\u00eb, q\u00eb jepet p\u00ebr lejet e nd\u00ebrtimit. Ky z\u00eb u dyfishua p\u00ebr 6 mujorin, duke sjell\u00eb n\u00eb buxhet 28.9 miliard\u00eb lek\u00eb, ose 14.5 miliard\u00eb lek\u00eb m\u00eb shum\u00eb (duke kontribuar n\u00eb gati nj\u00eb t\u00eb tret\u00ebn e shtes\u00ebs s\u00eb t\u00eb ardhurave totale n\u00eb buxhet), nj\u00eb tregues p\u00ebr sip\u00ebrfaqen e lart\u00eb t\u00eb lejeve q\u00eb po jepen p\u00ebr\u00a0nd\u00ebrtim.<\/p>\n