{"id":85363,"date":"2025-12-11T09:10:59","date_gmt":"2025-12-11T08:10:59","guid":{"rendered":"https:\/\/amcham.com.al\/?p=85363"},"modified":"2025-12-11T09:20:05","modified_gmt":"2025-12-11T08:20:05","slug":"deklarate","status":"publish","type":"post","link":"https:\/\/amcham.com.al\/sq\/deklarate\/","title":{"rendered":"Deklarat\u00eb"},"content":{"rendered":"\n

Tiran\u00eb, 11.12.2025<\/em><\/strong><\/h4>\n\n\n\n

Dhoma Amerikane e Tregtis\u00eb n\u00eb Shqip\u00ebri (AmCham), si nj\u00eb partner konstruktiv n\u00eb dialogun publik, ka reflektuar gjithmon\u00eb ndjeshm\u00ebri dhe p\u00ebrgjegj\u00ebsi t\u00eb lart\u00eb ndaj reformave q\u00eb ndikojn\u00eb n\u00eb klim\u00ebn e biznesit, zhvillimin ekonomik dhe integritetin e tregut. Si nj\u00eb organizat\u00eb q\u00eb p\u00ebrfaq\u00ebson interesat e komunitetit t\u00eb investitor\u00ebve amerikan\u00eb dhe shqiptar\u00eb, AmCham i kushton r\u00ebnd\u00ebsi thelb\u00ebsore transparenc\u00ebs, standardeve t\u00eb barabarta t\u00eb konkurrenc\u00ebs dhe politikave t\u00eb q\u00ebndrueshme afatmesme dhe afatgjata.<\/p>\n\n\n\n

N\u00eb k\u00ebt\u00eb kuad\u00ebr, AmCham shpreh shqet\u00ebsimin e saj p\u00ebr projektligjin \u201cP\u00ebr Marr\u00ebveshjen e Paqes Fiskale\u201d<\/strong>, i cili ndodhet aktualisht p\u00ebr shqyrtim n\u00eb Kuvend dhe pritet t\u00eb miratohet n\u00eb seanc\u00ebn e dat\u00ebs 11 dhjetor 2025. Vler\u00ebsimi yn\u00eb profesional evidenton nj\u00eb s\u00ebr\u00eb problematikash me ndikim t\u00eb gjer\u00eb juridik, ekonomik dhe t\u00eb qeverisjes fiskale.<\/p>\n\n\n\n

1. Rrezik i lart\u00eb p\u00ebr c\u00ebnimin e konkurrenc\u00ebs s\u00eb ndershme<\/strong><\/p>\n\n\n\n

Projektligji propozon nj\u00eb skem\u00eb n\u00eb t\u00eb cil\u00ebn bizneset q\u00eb kan\u00eb deklaruar me korrekt\u00ebsi fitimet nd\u00ebr vite vendosen n\u00eb nj\u00eb pozicion t\u00eb pafavorsh\u00ebm, nd\u00ebrsa subjektet q\u00eb kan\u00eb shmangur detyrimet tatimore p\u00ebrfitojn\u00eb drejtp\u00ebrdrejt.<\/p>\n\n\n\n

Parashikimi i nj\u00eb rritjeje t\u00eb detyrueshme prej 18% t\u00eb fitimit t\u00eb vitit paraardh\u00ebs, pavar\u00ebsisht sektorit apo performanc\u00ebs reale t\u00eb tatimpaguesit, z\u00ebvend\u00ebson procesin e vet\u00ebdeklarimit me nj\u00eb formul\u00eb arbitrare q\u00eb nuk reflekton performanc\u00ebn reale financiare t\u00eb subjektit dhe krijon nj\u00eb barr\u00eb t\u00eb padrejt\u00eb p\u00ebr tatimpaguesit e rregullt.<\/p>\n\n\n\n

N\u00eb t\u00eb kund\u00ebrt, bizneset me deklarime fitimesh historikisht t\u00eb ul\u00ebta p\u00ebrfitojn\u00eb nga baza e ul\u00ebt e llogaritjes, duke shkaktuar shtremb\u00ebrim t\u00eb ndjesh\u00ebm t\u00eb konkurrenc\u00ebs. Kjo situat\u00eb d\u00ebmton bizneset serioze dhe bie ndesh me parimin kushtetues t\u00eb barazis\u00eb para ligjit.<\/p>\n\n\n\n

2. Mund\u00ebsi reale p\u00ebr legalizimin e kapitalit me origjin\u00eb t\u00eb dyshimt\u00eb<\/strong><\/p>\n\n\n\n

Projektligji lejon rideklarimin e pasqyrave financiare t\u00eb pes\u00eb viteve t\u00eb fundit, p\u00ebrfshir\u00eb deklarimin e mjeteve monetare t\u00eb paraportuara m\u00eb par\u00eb, fshirjen e detyrimeve apo deklarimin e aktiveve t\u00eb tjera t\u00eb paregjistruara, pa qen\u00eb e nevojshme t\u00eb justifikohen si gabime kontab\u00ebl\/tatimore apo mosdeklarime t\u00eb q\u00ebllimshme. N\u00eb \u00e7do rast, diferencat tatohen me nj\u00eb norm\u00eb t\u00eb reduktuar prej vet\u00ebm 5%. Ky ndryshim i pasqyrave financiare historike lejohet pa dokumentacion mb\u00ebshtet\u00ebs ose justifikime t\u00eb qarta, duke rrezikuar k\u00ebshtu edhe parimet themelore t\u00eb Standardeve Komb\u00ebtare dhe Nd\u00ebrkomb\u00ebtare t\u00eb Kontabilitetit q\u00eb k\u00ebrkojn\u00eb q\u00ebndrueshm\u00ebri dhe besueshm\u00ebri t\u00eb informacionit financiar.<\/p>\n\n\n\n

Mungesa e detyrimit p\u00ebr t\u00eb verifikuar origjin\u00ebn e fondeve krijon rrezikun q\u00eb p\u00ebrmes k\u00ebsaj skeme t\u00eb legalizohen kapitalet me burim t\u00eb paqart\u00eb ose potencialisht kriminal.<\/p>\n\n\n\n

Mosp\u00ebrfshirja e mekanizmave t\u00eb fort\u00eb t\u00eb kontrollit n\u00eb p\u00ebrputhje me legjislacionin kund\u00ebr pastrimit t\u00eb parave dhe p\u00ebrjashtimi i audituesve nga p\u00ebrgjegj\u00ebsit\u00eb p\u00ebr diferencat e krijuara e shtojn\u00eb rrezikun q\u00eb kjo nism\u00eb t\u00eb perceptohet si nj\u00eb form\u00eb e t\u00ebrthort\u00eb e amnistis\u00eb fiskale.<\/p>\n\n\n\n

Nj\u00eb zhvillim i till\u00eb c\u00ebnon besimin e tatimpaguesve n\u00eb sistemin fiskal dhe d\u00ebmton reputacionin nd\u00ebrkomb\u00ebtar t\u00eb vendit, ve\u00e7an\u00ebrisht n\u00eb kuad\u00ebr t\u00eb vler\u00ebsimeve nga BE dhe Moneyval.<\/p>\n\n\n\n

Gjithashtu, projektligji mund t\u00eb rrezikoj\u00eb p\u00ebrpjekjet e vendit p\u00ebr t\u00eb p\u00ebrmbushur rekomandimet e task-forc\u00ebs BEPS (Base Erosion and Profit Shifting) t\u00eb OECD-s\u00eb, t\u00eb cilat synojn\u00eb luft\u00ebn kund\u00ebr evazionit fiskal nd\u00ebrkomb\u00ebtar.<\/p>\n\n\n\n

3. Ulje e cil\u00ebsis\u00eb s\u00eb administrimit tatimor<\/strong><\/p>\n\n\n\n

Projektligji kufizon ndjesh\u00ebm kontrollin tatimor mbi tatimin mbi t\u00eb ardhurat gjat\u00eb periudh\u00ebs s\u00eb marr\u00ebveshjes, duke u bazuar vet\u00ebm n\u00eb verifikime administrative \u201cnga zyra\u201d. Kjo qasje dob\u00ebson aft\u00ebsin\u00eb e administrat\u00ebs tatimore p\u00ebr t\u00eb identifikuar shmangiet dhe krijon nj\u00eb terren t\u00eb favorsh\u00ebm p\u00ebr abuzime.<\/p>\n\n\n\n

Projektligji nuk ofron kritere t\u00eb qarta dhe objektive p\u00ebr p\u00ebrzgjedhjen e tatimpaguesve q\u00eb mund t\u00eb p\u00ebrfitojn\u00eb nga marr\u00ebveshja e paqes fiskale (si\u00e7 mund t\u00eb ishin vler\u00ebsimi i riskut tatimor, performanca historike e deklarimeve etj., p\u00ebr t\u00eb shmangur p\u00ebrfshirjen e tatimpaguesve, t\u00eb cil\u00ebt n\u00eb m\u00ebnyr\u00eb t\u00eb p\u00ebrs\u00ebritur kan\u00eb shmangur taksat). Gjithashtu, projektligji nuk p\u00ebrmban afate t\u00eb detyrueshme brenda t\u00eb cilave administrata tatimore duhet t\u00eb shqyrtoj\u00eb k\u00ebrkes\u00ebn e tatimpaguesit dhe t\u00eb hartoj\u00eb e d\u00ebrgoj\u00eb propozimin e marr\u00ebveshjes.<\/p>\n\n\n\n

P\u00ebr m\u00eb tep\u00ebr, mund\u00ebsia p\u00ebr rinovimin e marr\u00ebveshjes deri n\u00eb dy vite t\u00eb tjera krijon nj\u00eb var\u00ebsi midis administrat\u00ebs dhe tatimpaguesve, duke e kthyer k\u00ebt\u00eb instrument n\u00eb nj\u00eb mekaniz\u00ebm potencial presioni apo favorizimi me rrezik t\u00eb lart\u00eb p\u00ebr korrupsion.<\/p>\n\n\n\n

4. Pasoja serioze ekonomike dhe fiskale<\/strong><\/p>\n\n\n\n

Nj\u00eb norm\u00eb tatimore prej vet\u00ebm 5% do t\u00eb aplikohet n\u00eb rastin kur fitimi i realizuar rritet mbi 18%, si dhe n\u00eb rastin e rideklarimit t\u00eb z\u00ebrave t\u00eb tjer\u00eb financiar\u00eb. Kjo krijon nj\u00eb hendek t\u00eb konsideruesh\u00ebm nd\u00ebrmjet normave tatimore t\u00eb rregullta (15% p\u00ebr t\u00eb ardhurat e korporatave dhe 23% p\u00ebr kategori t\u00eb caktuara biznesesh) dhe norm\u00ebs preferenciale t\u00eb skem\u00ebs.<\/a><\/p>\n\n\n\n

Ky dallim i madh nuk ka justifikim ekonomik dhe krijon nj\u00eb nxitje t\u00eb fort\u00eb p\u00ebr t\u00eb gjitha bizneset t\u00eb l\u00ebvizin drejt skem\u00ebs s\u00eb “paqes fiskale”, duke reduktuar ndjesh\u00ebm t\u00eb ardhurat potenciale t\u00eb buxhetit t\u00eb shtetit. N\u00eb nj\u00eb periudh\u00eb ku k\u00ebrkohet stabilitet fiskal dhe parashikueshm\u00ebri, kjo skem\u00eb nxit shmangien tatimore dhe tkurr baz\u00ebn ekzistuese tatimore.<\/p>\n\n\n\n

P\u00ebr m\u00eb tep\u00ebr, duke pasur parasysh se mbi 90% e tatimpaguesve aktualisht p\u00ebrfitojn\u00eb p\u00ebrjashtime tatimore, baza tatimore ngushtohet edhe m\u00eb tej, duke rritur pabarazin\u00eb dhe duke ulur efikasitetin fiskal.<\/p>\n\n\n\n

5. Probleme ligjore dhe c\u00ebnim i parimeve themelore t\u00eb taksimit<\/strong><\/p>\n\n\n\n

Projektligji prek disa parime baz\u00eb t\u00eb s\u00eb drejt\u00ebs tatimore dhe kushtetuese, duke p\u00ebrfshir\u00eb:<\/p>\n\n\n\n