Duke filluar nga data 1 prill i vitit t\u00eb ardhsh\u00ebm, bizneset q\u00eb kan\u00eb qarkullim vjetor m\u00eb t\u00eb madh se 2 milion\u00eb lek\u00eb do t\u00eb paguajn\u00eb Tatim mbi Vler\u00ebn e Shtuar (TVSH).<\/p>\n
Vendimi u mor nga K\u00ebshilli i Ministrave n\u00eb fund t\u00eb jav\u00ebs s\u00eb kaluar dhe parashikon, q\u00eb \u201cN\u00eb zbatim t\u00eb nenit 117, t\u00eb ligjit, kufiri minimal i regjistrimit p\u00ebr Tatimin mbi Vler\u00ebn e Shtuar \u00ebsht\u00eb qarkullimi prej 2 000 000 (dy milion\u00eb) lek\u00ebsh n\u00eb nj\u00eb vit kalendarik\u201d.<\/p>\n
T\u00eb vetmet kategori q\u00eb nuk do t\u00eb p\u00ebrfshihen n\u00eb pagimin e TVSH-s\u00eb, sipas vendimit t\u00eb qeveris\u00eb jan\u00eb subjektet q\u00eb kryejn\u00eb veprimtari ekonomike n\u00eb fush\u00ebn e hoteleris\u00eb. Edhe p\u00ebr prodhuesit bujq\u00ebsor\u00eb q\u00eb i n\u00ebnshtrohen regjimit t\u00eb ve\u00e7ant\u00eb, skema e kompensimit t\u00eb prodhuesve bujq\u00ebsor\u00eb, \u00ebsht\u00eb qarkullimi prej 5 000 000 (pes\u00eb milion\u00eb) lek\u00ebsh n\u00eb nj\u00eb vit kalendarik.<\/p>\n
Vendimi nuk parashikon p\u00ebrjashtime p\u00ebr profesionet e lira dhe subjektet q\u00eb ofrojn\u00eb sh\u00ebrbime (p.sh. parukeri etj.).<\/p>\n
Nga ky vendim pritet t\u00eb hyjn\u00eb menj\u00ebher\u00eb n\u00eb skem\u00eb rreth 22 mij\u00eb biznese q\u00eb sot deklarojn\u00eb qarkullim vjetor m\u00eb t\u00eb madh se 2 milion\u00eb lek\u00eb dhe presioni do t\u00eb jet\u00eb i lart\u00eb edhe p\u00ebr 25 mij\u00eb biznese t\u00eb tjera q\u00eb deklarojn\u00eb n\u00ebn 2 milion\u00eb lek\u00eb, por vler\u00ebsohet q\u00eb e kalojn\u00eb k\u00ebt\u00eb kufi. Pra n\u00eb total rreth 47 mij\u00eb biznese do t\u00eb duhet t\u00eb paguajn\u00eb TVSH nga gjysma e par\u00eb e vitit t\u00eb ardhsh\u00ebm. Nga 73 mij\u00eb biznese q\u00eb sot nuk paguajn\u00eb TVSH, vet\u00ebm rreth 26 mij\u00eb prej tyre pritet q\u00eb t\u00eb vijojn\u00eb t\u00eb mbeten jasht\u00eb TVSH-s\u00eb.<\/p>\n
Por, \u00e7far\u00eb do t\u00eb ndodh\u00eb me avokat\u00ebt, pasi s\u00eb fundmi Gjykata Kushtetuese kishte miratuar pjes\u00ebrisht k\u00ebrkes\u00ebn e tyre, sipas s\u00eb cil\u00ebs avokat\u00ebt kan\u00eb detyrimin p\u00ebr llogaritjen dhe pages\u00ebn e TVSH i n\u00ebnshtrohen vet\u00ebm ata avokat\u00eb apo zyra avokatie, niveli i xhiros vjetore t\u00eb t\u00eb cil\u00ebve e kalon shum\u00ebn e 5 milion\u00eb lek\u00eb t\u00eb reja n\u00eb vit. (m\u00eb her\u00ebt K\u00ebshilli i Ministrave, caktonte se avokat\u00ebt detyrohen t\u00eb llogarisin, t\u00eb deklarojn\u00eb dhe t\u00eb paguajn\u00eb TVSH n\u00eb vleft\u00ebn 20% t\u00eb \u00e7mimit t\u00eb sh\u00ebrbimit t\u00eb kryer, pavar\u00ebsisht xhiros vjetore t\u00eb realizuar).<\/p>\n
Avokat Jordan Daci shpjegon se m\u00eb 1 prill mbetet n\u00eb fuqi, vendimi i Gjykat\u00ebs s\u00eb Lart\u00eb, pra zero TVSH n\u00ebn kufirin prej 5 milion\u00eb lek\u00ebsh. Nd\u00ebrsa nga muaji prill, avokat\u00ebt q\u00eb kan\u00eb xhiro mbi 2 milion\u00eb lek\u00eb do t\u00eb duhet t\u00eb paguajn\u00eb TVSH.<\/p>\n
Sa biznese hyjn\u00eb n\u00eb skem\u00eb?!<\/strong> Nga t\u00eb dh\u00ebnat formale, rreth 70-80% e rreth 73.000 bizneseve t\u00eb vogla kan\u00eb nj\u00eb xhiro t\u00eb deklaruar p\u00ebr m\u00eb pak se 2 milion\u00eb lek\u00eb n\u00eb vit, q\u00eb me nj\u00eb llogaritje t\u00eb p\u00ebraf\u00ebrt me rreth 300 dit\u00eb pune n\u00eb vit, p\u00ebrkthehet n\u00eb nj\u00eb xhiro ditore prej 6-7 mij\u00eb lek\u00eb.<\/p>\n Sipas k\u00ebtyre t\u00eb dh\u00ebnave, t\u00eb pakt\u00ebn 22 mij\u00eb biznese do t\u00eb hyjn\u00eb n\u00eb skem\u00ebn e TVSH-s\u00eb, por presioni do t\u00eb jet\u00eb i lart\u00eb edhe p\u00ebr subjektet q\u00eb deklarojn\u00eb m\u00eb pak se 2 milion\u00eb lek\u00eb n\u00eb vit. Sipas z. Kazazi, n\u00eb terma shum\u00eb t\u00eb p\u00ebraf\u00ebrt, mendohet q\u00eb rreth 50% e bizneseve t\u00eb vogla realisht nuk jan\u00eb t\u00eb tilla, pasi faktikisht e tejkalojn\u00eb kufirin e xhiros, por pa e raportuar.<\/p>\n FMN dhe ekspert\u00ebt kund\u00ebr<\/strong> Zgjerimi i sistemit t\u00eb TVSH-s\u00eb do t\u00eb jet\u00eb nj\u00eb barr\u00eb shum\u00eb e r\u00ebnd\u00eb p\u00ebr burimet e departamentit t\u00eb taksave. Informaliteti dhe evazioni i taksave mund t\u00eb rritet dhe eficenca e administrat\u00ebs s\u00eb taksave ka t\u00eb ngjar\u00eb t\u00eb bjer\u00eb. Sip\u00ebrmarrjet e vogla do t\u00eb mund t\u00eb p\u00ebrballen gjithashtu me nj\u00eb barr\u00eb t\u00eb shtuar t\u00eb k\u00ebrkesave p\u00ebr raportime.<\/p>\n Ne e kemi k\u00ebshilluar gjithashtu qeverin\u00eb q\u00eb t\u00eb thjeshtoj\u00eb sistemin e taksave, p\u00ebrfshir\u00eb heqjen e p\u00ebrjashtimeve dhe unifikimin e kufirit (p.sh., ai i zbatuar p\u00ebr TVSH-n\u00eb, tatimin e korporatave dhe tatimin mbi t\u00eb ardhurat personale)\u201d, \u2013 ka pohuar P\u00ebrfaq\u00ebsuesi i P\u00ebrhersh\u00ebm i FMN-s\u00eb, n\u00eb Shqip\u00ebri, Jens Reinke.<\/p>\n Arben Malaj, ish-minist\u00ebr i Financave, ka pohuar se ndon\u00ebse kjo praktik\u00eb po b\u00ebhet, sipas argumenteve t\u00eb qeveris\u00eb p\u00ebr t\u00eb luftuar informalitetin, praktika ka treguar q\u00eb kur i fut t\u00eb gjitha bizneset nj\u00ebher\u00ebsh n\u00eb nj\u00eb skem\u00eb, kjo t\u00eb \u00e7on n\u00eb rritjen e informalitetit.<\/p>\n Nd\u00ebrsa Dhoma Amerikane ka shprehur shqet\u00ebsimin q\u00eb kufiri I TVSH-s\u00eb iu la n\u00eb dor\u00eb t\u00eb vendoset K\u00ebshillit t\u00eb Ministrave \u00e7ka \u00ebsht\u00eb nj\u00eb shkelje e Kushtetut\u00ebs. {Nga leximi i projektligjeve t\u00eb propozuara si pjes\u00eb e Paket\u00ebs Fiskale 2018, an\u00ebtar\u00ebt e Dhom\u00ebs jan\u00eb t\u00eb mendimit q\u00eb k\u00ebto projektligje p\u00ebrcaktojn\u00eb vet\u00ebm disa parashikime t\u00eb p\u00ebrgjithshme dhe l\u00ebn\u00eb nj\u00eb hap\u00ebsir\u00eb t\u00eb madhe p\u00ebr plot\u00ebsim nga ana e K\u00ebshillit t\u00eb Ministrave. Sipas nenit 155 t\u00eb Kushtetut\u00ebs s\u00eb Shqip\u00ebris\u00eb \u201cTaksat, tatimet dhe detyrimet financiare komb\u00ebtare e vendore, leht\u00ebsimi ose p\u00ebrjashtimi prej tyre i kategorive t\u00eb caktuara t\u00eb paguesve, si dhe m\u00ebnyra e mbledhjes s\u00eb tyre, caktohen me ligj\u201d}, ka pohuar Dhoma n\u00eb komentet p\u00ebr paket\u00ebn fiskale.<\/p>\n Kryetari i Shoqat\u00ebs s\u00eb Biznesit t\u00eb Vog\u00ebl, Albert Nasta, ka pohuar se vendosja e TVSh-s\u00eb p\u00ebr biznesin e vog\u00ebl nuk \u00ebsht\u00eb e pranueshme nga ana e tyre dhe se po lobojn\u00eb fuqish\u00ebm si shoqat\u00eb q\u00eb t\u00eb mos aplikohet shtrirja e pragut t\u00eb TVSH-s\u00eb, si dhe do ta \u00e7ojn\u00eb rastin n\u00eb Kushtetuese me mb\u00ebshtetjen e deputet\u00ebve.<\/p>\n","protected":false},"excerpt":{"rendered":" Duke filluar nga data 1 prill i vitit t\u00eb ardhsh\u00ebm, bizneset q\u00eb kan\u00eb qarkullim vjetor m\u00eb t\u00eb madh se 2 milion\u00eb lek\u00eb do t\u00eb paguajn\u00eb…<\/p>\n","protected":false},"author":11,"featured_media":31075,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[926,153,798],"class_list":["post-31074","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lajme","tag-biznese","tag-rama","tag-tvsh","wpcat-5-id"],"yoast_head":"\n
\nSipas Fatmir Kazazit, Konsulent Fiskal, aktualisht n\u00eb Shqip\u00ebri ka rreth 110.000 tatimpagues aktiv\u00eb (q\u00eb jan\u00eb t\u00eb regjistruar dhe ushtrojn\u00eb aktivitet), nga t\u00eb cil\u00ebt rreth 37.000 jan\u00eb tatimpagues t\u00eb regjistruar n\u00eb TVSH dhe rreth 73.000 biznese t\u00eb vogla.<\/p>\n
\nFondi Monetar Nd\u00ebrkomb\u00ebtare ishte shprehur fuqimisht kund\u00ebr uljes s\u00eb kufirit t\u00eb TVSH-s\u00eb p\u00ebr bizneset e vogla. \u201cPas vler\u00ebsimeve t\u00eb shumta nga ekspert\u00ebt tan\u00eb t\u00eb taksave, ne e kemi k\u00ebshilluar qeverin\u00eb fuqimisht kund\u00ebr uljes s\u00eb kufirit t\u00eb TVSH-s\u00eb nga niveli aktual. Nd\u00ebrmarrjet e vogla p\u00ebrb\u00ebjn\u00eb gjysm\u00ebn e t\u00eb gjith\u00eb bizneseve, por sjellin vet\u00ebm 2% t\u00eb transaksioneve t\u00eb taksueshme.<\/p>\n