punoi p\u00ebr <\/a>hartimin e nj\u00eb ligji t\u00eb ri p\u00ebr t\u00eb ardhurat t\u00eb harmonizuar me standartet nd\u00ebrkomb\u00ebtare dhe q\u00eb do t\u00eb sillte nj\u00eb ristrukturim efektiv t\u00eb sistemit tatimor dhe do t\u00eb siguronte mekanizmat e nevojsh\u00ebm n\u00eb luft\u00ebn kund\u00ebr informalitetit dhe barazin\u00eb e individ\u00ebve pavar\u00ebsisht statusit t\u00eb tyre t\u00eb regjistrimit<\/p>\n\n\n\nAn\u00ebtar\u00ebt e Dhom\u00ebs kan\u00eb q\u00ebn\u00eb aktiv p\u00ebr t\u00eb kontribuar me komente dhe sugjerime konkrete n\u00eb lidhje me Draftudh\u00ebzimin dhe Anekset p\u00ebr t\u00eb sjell\u00eb nj\u00eb impakt n\u00eb zbatim korrekt t\u00eb tij. K\u00ebshtu komentet kan\u00eb k\u00ebrkuar qart\u00ebsi n\u00eb p\u00ebrcaktimin e entiteteve tatimore t\u00eb huaja dhe marr\u00ebdh\u00ebnien financiare me ta duke sqaruar p\u00ebrkufizimin mbi entitetet e huaja dhe kontrollin e tyre e cila ka sjell\u00eb vazhdimisht paqart\u00ebsi p\u00ebr subjektet tatimore.<\/p>\n\n\n\n
Gjithashtu nd\u00ebrhyrje ka patur dhe p\u00ebr t\u00eb vendosur mbi baza t\u00eb qarta trajtimin e t\u00eb ardhurave nga pun\u00ebsimi sidomos n\u00eb rastet kur b\u00ebhet fjal\u00eb p\u00ebr punonj\u00ebs q\u00eb nuk jan\u00eb rezident\u00eb duke specifikuar qart\u00eb n\u00eb udh\u00ebzim m\u00ebnyr\u00ebn e trajtimit dhe llogaritjen e tatimit mbi pag\u00ebn. Komentet mbi aktet udh\u00ebzuese jan\u00eb munduar t\u00eb hedhin drit\u00ebn e qart\u00ebsis\u00eb p\u00ebr m\u00ebnyr\u00ebn se si do t\u00eb paguhen tatimi n\u00eb burim p\u00ebr jo rezident\u00ebt por dhe m\u00ebnyr\u00ebn se si do t\u00eb trajtohen personat fizik p\u00ebr taksat q\u00eb do t\u00eb paguajn\u00eb.<\/p>\n\n\n\n
Kontabilizimi i shpenzimeve t\u00eb zbritshme n\u00eb sektorin e nd\u00ebrtimit, ka qen\u00eb nj\u00eb tjet\u00ebr pik\u00eb q\u00eb ka marr\u00eb v\u00ebmendjen e ekspert\u00ebve. Industria e nd\u00ebrtimit dhe real estate ka p\u00ebsuar ndryshime t\u00eb konsiderueshme gjat\u00eb viteve t\u00eb fundit, duke sjell\u00eb transaksione t\u00eb shum\u00ebllojshme nd\u00ebrmjet pronar\u00ebve t\u00eb truallit, nd\u00ebrtuesve dhe investitor\u00ebve. Mungesa e k\u00ebtyre dispozitave n\u00eb ligjin tatimor l\u00eb vend p\u00ebr interpretim duke qen\u00eb se personat juridik, ndryshe nga individ\u00ebt, p\u00ebrgatisin pasqyrat financiare sipas ligjit t\u00eb kontabilitetit dhe Standarteve Komb\u00ebtare t\u00eb Kontabilitetit ose Standarteve Nd\u00ebrkomb\u00ebtare t\u00eb Raportimit Financiar.<\/p>\n\n\n\n
Nj\u00eb pik\u00eb e r\u00ebnd\u00ebsishme p\u00ebr sektorin e nd\u00ebrtimit ka qen\u00eb dhe sakt\u00ebsimi n\u00eb udh\u00ebzim i nenit p\u00ebr shpenzimet e akomodimit dhe ushqimit t\u00eb punonj\u00ebsve t\u00eb cil\u00ebt alokohen n\u00eb projekte t\u00eb ndryshme larg vendit t\u00eb tyre t\u00eb banimit. Kontabilizimi i k\u00ebtij shpenzimi gjithashtu ka k\u00ebrkuar v\u00ebmendjen e ekspert\u00ebve.<\/p>\n\n\n\n
An\u00ebtar\u00ebt e Dhom\u00ebs Amerikane kan\u00eb b\u00ebr\u00eb mjaft komente edhe mbi pjes\u00ebn n\u00eb udh\u00ebzim q\u00eb trajton t\u00eb ardhurat nga qeraja financiare duke respektuar standartet nd\u00ebrkomb\u00ebtare dhe komb\u00ebtare kontab\u00ebl. Bizneset n\u00eb fush\u00ebn e hidrokarbureve dhe gazit kan\u00eb patur vend gjithashtu p\u00ebr sqarime t\u00eb aktivitetit t\u00eb tyre p\u00ebrmes akteve udh\u00ebzuese. Dhoma ka lobuar p\u00ebr hartimin e Ligjit p\u00ebr Tatimin mbi t\u00eb Ardhurat si dhe udh\u00ebzimet n\u00eb zbatim t\u00eb k\u00ebtij ligji, n\u00eb linj\u00eb me standardet nd\u00ebrkomb\u00ebtare dhe komb\u00ebtare t\u00eb kontabilitetit duke shprehur interes shum\u00eb t\u00eb lart\u00eb gjat\u00eb draftimit t\u00eb k\u00ebtyre projektakteve n\u00eb fush\u00ebn e tatimit mbi t\u00eb ardhurat, t\u00eb cilat kan\u00eb nj\u00eb impakt shum\u00eb t\u00eb thell\u00eb tek tatimpaguesit shqiptar\u00eb<\/p>\n","protected":false},"excerpt":{"rendered":"
Aktet n\u00ebnligjore t\u00eb ligjit t\u00eb Tatimit mbi t\u00eb Ardhurat kan\u00eb patur v\u00ebmendjen e ekspert\u00ebve n\u00eb Dhom\u00ebn Amerikane, t\u00eb cil\u00ebt kan\u00eb diskutuar me intensitet ndryshimet e nevojshme q\u00eb e b\u00ebjn\u00eb praktik dhe t\u00eb qart\u00eb udh\u00ebzimin, p\u00ebrmes komenteve n\u00eb cdo nen t\u00eb Udh\u00ebzimit. Sugjerimet kan\u00eb p\u00ebr q\u00ebllim t\u00eb krijojn\u00eb qart\u00ebsi q\u00eb nuk l\u00eb shteg p\u00ebr keqinterpretime gjat\u00eb […]<\/p>\n","protected":false},"author":6,"featured_media":34217,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","inline_featured_image":false,"footnotes":""},"categories":[333],"tags":[],"class_list":["post-34219","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogu","post-wrapper","thrv_wrapper"],"acf":[],"_links":{"self":[{"href":"https:\/\/amcham.com.al\/sq\/wp-json\/wp\/v2\/posts\/34219","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/amcham.com.al\/sq\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/amcham.com.al\/sq\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/amcham.com.al\/sq\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/amcham.com.al\/sq\/wp-json\/wp\/v2\/comments?post=34219"}],"version-history":[{"count":0,"href":"https:\/\/amcham.com.al\/sq\/wp-json\/wp\/v2\/posts\/34219\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/amcham.com.al\/sq\/wp-json\/wp\/v2\/media\/34217"}],"wp:attachment":[{"href":"https:\/\/amcham.com.al\/sq\/wp-json\/wp\/v2\/media?parent=34219"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amcham.com.al\/sq\/wp-json\/wp\/v2\/categories?post=34219"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amcham.com.al\/sq\/wp-json\/wp\/v2\/tags?post=34219"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}