{"id":5582,"date":"2016-06-09T09:37:52","date_gmt":"2016-06-09T09:37:52","guid":{"rendered":"https:\/\/investment.com.al\/2016\/06\/09\/rekomandime-te-keshillit-te-investimeve-reflektohen-ne-ndryshimet-e-fundit-te-procedurave-tatimore\/"},"modified":"2022-12-30T10:23:17","modified_gmt":"2022-12-30T10:23:17","slug":"rekomandime-te-keshillit-te-investimeve-reflektohen-ne-ndryshimet-e-fundit-te-procedurave-tatimore","status":"publish","type":"post","link":"https:\/\/www.investment.com.al\/sq\/rekomandime-te-keshillit-te-investimeve-reflektohen-ne-ndryshimet-e-fundit-te-procedurave-tatimore\/","title":{"rendered":"Rekomandime t\u00eb K\u00ebshillit t\u00eb Investimeve reflektohen n\u00eb ndryshimet e fundit t\u00eb Procedurave Tatimore"},"content":{"rendered":"<p style=\"text-align: justify;\">N\u00eb nj\u00eb draft paraprak t\u00eb ndryshimeve t\u00eb pritshme n\u00eb Ligjin Nr. 9920 Dat\u00eb 19.05.2008 \u201cP\u00ebr Procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d t\u00eb shp\u00ebrndar\u00eb dhe t\u00eb b\u00ebr\u00eb me dije p\u00ebr grupet e interesit nga Ministria e Financave, duket se jan\u00eb marr\u00eb n\u00eb konsiderat\u00eb midis t\u00eb tjerave edhe nj\u00eb s\u00ebr\u00eb rekomandimesh apo zgjidhjesh ligjore t\u00eb propozuara nga K\u00ebshilli i Investimeve (8 rekomandime dhe 16 masa konkrete) ve\u00e7an\u00ebrisht sa i p\u00ebrket procedurave t\u00eb kontrollit tatimor, apelimit tatimor dhe unifikimit t\u00eb praktikave tatimore. Konkretisht drafti i paraqitur reflekton ndryshime lidhur me rekomandimet e m\u00ebposhtme:<\/p>\n<ol style=\"text-align: justify;\">\n<li><u>Rritja e transparenc\u00ebs s\u00eb administrat\u00ebs tatimore<\/u><\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li>Trajtim i ndersh\u00ebm dhe informim i vazhduesh\u00ebm p\u00ebr tatimpaguesit;<\/li>\n<li>Parashikimi i afateve konkrete p\u00ebr njoftimin paraprak t\u00eb kontrolleve t\u00eb plota tatimore (45 dit\u00eb p\u00ebrpara kontrollit) dhe vizitave fiskale (15 dit\u00eb p\u00ebrpara vizit\u00ebs);<\/li>\n<li>Detyrimi i administrat\u00ebs tatimore p\u00ebr publikimin e legjislacionit tatimor edhe n\u00eb gjuh\u00ebn angleze.<\/li>\n<\/ul>\n<ol style=\"text-align: justify;\" start=\"2\">\n<li><u>Unifikimi i vendimeve t\u00eb administrat\u00ebs tatimore n\u00ebp\u00ebrmjet publikimit t\u00eb:<\/u><\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li>Vendimeve teknike;<\/li>\n<li>Komentar\u00ebve mbi legjislacionin tatimor;<\/li>\n<li>Buletinit informativ mbi vendimet gjyq\u00ebsore n\u00eb fush\u00ebn tatimore cdo 3 muaj;<\/li>\n<\/ul>\n<ol style=\"text-align: justify;\" start=\"3\">\n<li><u>Thjeshtimit t\u00eb procedurave tatimore<\/u><\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li>Fatura elektronike;<\/li>\n<li>Shkurtimi i afateve dhe procedurave p\u00ebr mbylljen e bizneseve.<\/li>\n<\/ul>\n<ol style=\"text-align: justify;\" start=\"4\">\n<li><u>Garanci p\u00ebr moskryerjen abuzive dhe diskriminuese t\u00eb kontrolleve dhe\/ose rikontrolleve tatimore <\/u><\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\">Afate dhe procedura m\u00eb t\u00eb qarta dhe t\u00eb detajuara p\u00ebr autorizimin e kontrolleve\/rikontrolleve tatimore nga ana e administrat\u00ebs<\/li>\n<\/ul>\n<ol style=\"text-align: justify;\" start=\"5\">\n<li><u>Rikonsiderimi i rolit t\u00eb Avokatit t\u00eb Tatimpaguesve <\/u><\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li>Rritje e rolit t\u00eb Avokatit t\u00eb Tatimpaguesve dhe konsiderimi i mund\u00ebsis\u00eb p\u00ebr krijimin e nj\u00eb organi t\u00eb pavarur t\u00eb Avokatit t\u00eb Biznesit sipas iniciativ\u00ebs s\u00eb BERZH. Avokati i Tatimpaguesit kalon n\u00eb Ministrin\u00eb e Financave.<\/li>\n<\/ul>\n<ol style=\"text-align: justify;\" start=\"6\">\n<li><u>Sigurimi i pavar\u00ebsis\u00eb dhe rritja e garancis\u00eb p\u00ebr pro\u00e7esin e apelimit tatimor <\/u><\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\">Krijohet n\u00eb Ministrin\u00eb e Financave, Bordi i Shqyrtimit t\u00eb Apelimeve Tatimore, si nj\u00eb organ i pavarur i cili do t\u00eb p\u00ebrb\u00ebhet nga 9 an\u00ebtar\u00eb. Procedurat e shqyrtimit, vendimmarrjes, procedurat e funksionimit dhe p\u00ebrberjen e bordit t\u00eb apelimit si dhe vler\u00ebn e detyrimeve vendimmarrja e t\u00eb cilave b\u00ebhet nga ky bord do t\u00eb p\u00ebrcaktohen me Vendim t\u00eb K\u00ebshillit t\u00eb Ministrave.<\/li>\n<li>Barra e prov\u00ebs n\u00eb procedurat e apelimit tatimor do t\u00eb p\u00ebrcaktohet n\u00eb referim t\u00eb dispozitave t\u00eb Kodit t\u00eb Procedurave Administrative.<\/li>\n<li>Shfuqizohet kompetenca e Drejtorive Rajonale p\u00ebr t\u00eb ankimuar vendimet e Drejtoris\u00eb s\u00eb Apelimit Tatimor. Vendimet e k\u00ebsaj t\u00eb fundit n\u00eb favor t\u00eb biznesit do t\u00eb konsiderohen p\u00ebrfundimtare dhe nuk mund t\u00eb ankimohen nga administrata tatimore.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Drafti paraprak reflekton gjithashtu rekomandimet e Sekretariatit dhe K\u00ebshillit t\u00eb Investimeve lidhur me korrigjimin e baz\u00ebs ligjore p\u00ebr afatet kohore t\u00eb pagimit t\u00eb k\u00ebsteve t\u00eb tatimit t\u00eb thjeshtuar, p\u00ebrkufizimin p\u00ebr q\u00ebllime tatimore t\u00eb \u201cambulantit\u201d dhe kur administrata tatimore mund t\u00eb k\u00ebrkoj\u00eb falimentimin e subjekteve duke e p\u00ebrshtatur at\u00eb me dispozitat e Ligjit \u201cMbi Falimentimin\u201d.<\/p>\n<p>P\u00ebr m\u00eb shum\u00eb informacion lidhur me analizat dhe rekomandimet e K\u00ebshillit t\u00eb Investimeve lidhur me sa m\u00eb sip\u00ebr mund t\u00eb\u00a0konsultoni dokumentat n\u00eb lidhjet e m\u00ebposhtme:<\/p>\n<p><a href=\"https:\/\/www.investment.com.al\/sq\/meeting\/mbledhja-nr-2-5-tetor-2015\/\">https:\/\/www.investment.com.al\/sq\/meeting\/mbledhja-nr-2-5-tetor-2015\/<\/a><\/p>\n<p><a href=\"https:\/\/www.investment.com.al\/sq\/meeting\/mbledhja-nr-3-15-dhjetor-2015-2\/\">https:\/\/www.investment.com.al\/sq\/meeting\/mbledhja-nr-3-15-dhjetor-2015-2\/<\/a><\/p>\n<p><a href=\"https:\/\/www.investment.com.al\/sq\/meeting\/mbledhja-nr-4\/\">https:\/\/www.investment.com.al\/sq\/meeting\/mbledhja-nr-4\/<\/a><\/p>\n<p>Drafti i paraqitur nga Minsitria e Financave \u00ebsht\u00eb ende paraprak dhe mbetet i hapur p\u00ebr propozime dhe dhe sugjerime t\u00eb m\u00ebtejshme nga grupet e interesit deri n\u00eb dat\u00ebn 20 Qershor 2016. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>N\u00eb nj\u00eb draft paraprak t\u00eb ndryshimeve t\u00eb pritshme n\u00eb Ligjin Nr. 9920 Dat\u00eb 19.05.2008 \u201cP\u00ebr Procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d t\u00eb shp\u00ebrndar\u00eb dhe t\u00eb b\u00ebr\u00eb me dije p\u00ebr grupet e interesit nga Ministria e Financave, duket se jan\u00eb marr\u00eb n\u00eb konsiderat\u00eb midis t\u00eb tjerave edhe nj\u00eb s\u00ebr\u00eb rekomandimesh apo zgjidhjesh ligjore t\u00eb propozuara nga [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[78,37],"tags":[],"class_list":["post-5582","post","type-post","status-publish","format-standard","hentry","category-2016-sq","category-uncategorized-sq"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.investment.com.al\/sq\/wp-json\/wp\/v2\/posts\/5582","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.investment.com.al\/sq\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.investment.com.al\/sq\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.investment.com.al\/sq\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.investment.com.al\/sq\/wp-json\/wp\/v2\/comments?post=5582"}],"version-history":[{"count":1,"href":"https:\/\/www.investment.com.al\/sq\/wp-json\/wp\/v2\/posts\/5582\/revisions"}],"predecessor-version":[{"id":5886,"href":"https:\/\/www.investment.com.al\/sq\/wp-json\/wp\/v2\/posts\/5582\/revisions\/5886"}],"wp:attachment":[{"href":"https:\/\/www.investment.com.al\/sq\/wp-json\/wp\/v2\/media?parent=5582"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.investment.com.al\/sq\/wp-json\/wp\/v2\/categories?post=5582"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.investment.com.al\/sq\/wp-json\/wp\/v2\/tags?post=5582"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}