Qeveria nxori sot p\u00ebr konsultim draftin ne amnistis\u00eb fiskale i cili lejon deklarimin vullnetar t\u00eb nj\u00eb pasurie n\u00eb vler\u00eb monetare deri n\u00eb 2 milion\u00eb euro, te cilat me pas tatohen nga 7-10 %. <\/p>\n
Do t\u00eb amnistohen edhe pasurit\u00eb e paluajtshme. <\/p>\n
Sipas projektligjit p\u00ebr personat n\u00eb p\u00ebrb\u00ebrje t\u00eb certifikates familjare, pasuria q\u00eb lejohet t\u00eb deklarohet sipas parashikimit t\u00eb pik\u00ebs 1, \u00ebsht\u00eb t\u00ebr\u00ebsia e deklarimeve vullnetare t\u00eb kryefamiljarit ose cdo personi madhor, bazuar n\u00eb\u00a0 t\u00eb dh\u00ebnat\u00a0 e certifikat\u00ebs familjare\u00a0 sipas p\u00ebrb\u00ebrjes q\u00eb rezulton e dokumentuar deri me dat\u00eb 1.1.2022. <\/p>\n
Subjekte t\u00eb k\u00ebtij ligji jan\u00eb individ\u00ebt shtetas t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb,
\npavar\u00ebsisht n\u00ebse jan\u00eb resident\u00eb tatimor\u00eb ose jo n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, personat fizik\u00eb dhe juridik\u00eb, tatimpagues rezident\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, si dhe individ\u00ebt rezident\u00eb tatimor\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, pavar\u00ebsisht shtet\u00ebsis\u00eb s\u00eb tyre. <\/p>\n
Subjekte p\u00ebrfituese t\u00eb k\u00ebtij ligji jan\u00eb subjektet e parashikuara n\u00eb pik\u00ebn 1, t\u00eb k\u00ebtij neni, q\u00eb kan\u00eb kryer procesin e deklarimit vullnetar dhe jan\u00eb pajisur me v\u00ebrtetimin e p\u00ebrfundimit t\u00eb procesit t\u00eb deklarimit t\u00eb pasurive, sipas parashikimeve t\u00eb k\u00ebtij ligji. <\/p>\n
Ja procedura e deklarimit vullnetar t\u00eb pasurive dhe\u00a0i\u00a0pasqyrave financiare <\/p>\n
Subjektet e k\u00ebtij ligji mund t\u00eb deklarojn\u00eb vullnetarisht pasurit\u00eb dhe elemente t\u00eb pasqyrave financiare q\u00eb nuk i kan\u00eb deklaruar m\u00eb par\u00eb apo i kan\u00eb deklaruar n\u00eb nj\u00eb nj\u00eb vler\u00eb m\u00eb t\u00eb vog\u00ebl se ajo \u00e7far\u00eb duhet t\u00eb deklaronin pavar\u00ebsisht n\u00ebse pasurit\u00eb, n\u00eb t\u00ebr\u00ebsin\u00eb apo pjes\u00eb t\u00eb tyre, jan\u00eb t\u00eb paregjistruara n\u00eb autoritetet kompetente, apo ndodhen ose jo n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb <\/p>\n
Deklarimi vullnetar i pasurive apo i pasqyrave financiare kryhet pran\u00eb Nj\u00ebsis\u00eb Speciale, n\u00ebp\u00ebrmjet paraqitjes s\u00eb nj\u00eb vet\u00ebdeklarimi sipas formularit t\u00eb deklarimit vullnetar. \u00a0Nj\u00ebsia, brenda 5 (pes\u00eb) dit\u00ebve pune nga depozitimi i formularit t\u00eb deklarimit vullnetar, kryen verifikimet paraprake n\u00ebse aplikuesi \u00ebsht\u00eb subjekt p\u00ebrfitues i k\u00ebtij dhe pajis subjektin ose p\u00ebrfaq\u00ebsuesin e tij me nj\u00eb dublikat (kopje) t\u00eb formularit t\u00eb vet\u00ebdeklarimit t\u00eb certifikuar\/n\u00ebnshkruar nga Nj\u00ebsia. <\/p>\n
Formati i formularit t\u00eb deklarimit vullnetar dhe m\u00ebnyra e procedimit p\u00ebr deklarimin vullnetar t\u00eb pasurive dhe t\u00eb pasqyrave financiare p\u00ebrcaktohen me udh\u00ebzim t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat. <\/p>\n
Procesi i deklarimit vullnetar fillon me depozitimin e formularit t\u00eb deklarimit vullnetar t\u00eb p\u00ebrmendur n\u00eb pik\u00ebn 2, t\u00eb k\u00ebtij neni dhe p\u00ebrfundon me pajisjen e subjektit me v\u00ebrtetimin p\u00ebrkat\u00ebs, t\u00eb l\u00ebshuar sipas parashikimeve t\u00eb k\u00ebtij ligji. <\/p>\n
Shumat n\u00eb t\u00eb holla depozitohen n\u00eb llogari bankare t\u00eb bankave t\u00eb nivelit t\u00eb dyt\u00eb, nd\u00ebrsa p\u00ebr pasurit\u00eb e tjera, t\u00eb detyrueshme p\u00ebr t\u2019u regjistruar, ndiqen procedurat e regjistrimit sipas parashikimeve t\u00eb legjislacionit p\u00ebrkat\u00ebs t\u00eb fush\u00ebs. <\/p>\n
Deklarimet dhe veprimet e kryera n\u00eb kuad\u00ebr t\u00eb k\u00ebsaj procedure nga ana e subjekteve p\u00ebrfituese, sipas k\u00ebtij ligji, n\u00eb lidhje me llojin dhe vler\u00ebn e pasuris\u00eb q\u00eb deklarojn\u00eb vullnetarisht n\u00eb formularin p\u00ebrkat\u00ebs, nuk sh\u00ebrbejn\u00eb si indicie apo prov\u00eb p\u00ebr ndjekjen apo procedimin penal dhe\/ose administrativ t\u00eb subjekteve p\u00ebrfituese. <\/p>\n
Deklarimi vullnetar i shumave n\u00eb t\u00eb holla <\/p>\n
\u00a0P\u00ebr deklarimin e shumave n\u00eb t\u00eb holla subjekti ose p\u00ebrfaq\u00ebsuesi i tij, pasi pajiset me formularin e deklarimit vullnetar t\u00eb l\u00ebshuar nga Nj\u00ebsia, sipas parashikimeve t\u00eb nenit 9, t\u00eb k\u00ebtij ligji, dor\u00ebzon nj\u00eb kopje t\u00eb k\u00ebtij formulari p\u00ebr depozitimin e shum\u00ebs n\u00eb t\u00eb holla t\u00eb deklaruar n\u00eb formular n\u00eb nj\u00eb num\u00ebr llogarie t\u00eb hapur p\u00ebr k\u00ebt\u00eb q\u00ebllim. <\/p>\n
Banka apo institucioni financiar, pasi verifikon formularin p\u00ebr shum\u00ebn n\u00eb t\u00eb holla q\u00eb k\u00ebrkohet t\u00eb deklarohet, pajis subjektin ose p\u00ebrfaq\u00ebsuesin e tij me v\u00ebrtetim t\u00eb depozitimit t\u00eb shum\u00ebs dhe t\u00eb mbajtjes s\u00eb tatimit. <\/p>\n
Banka apo institucionet e tjera financiare, q\u00eb veprojn\u00eb n\u00eb kuad\u00ebr t\u00eb k\u00ebtij ligji, njoftojn\u00eb menj\u00ebher\u00eb Nj\u00ebsin\u00eb mbi depozitimin e shum\u00ebs n\u00eb t\u00eb holla dhe p\u00ebrputhshm\u00ebrin\u00eb e k\u00ebsaj shume me vler\u00ebn e deklaruar n\u00eb formular. <\/p>\n
Nd\u00ebrveprimi i bankave t\u00eb nivelit t\u00eb dyt\u00eb apo i institucioneve t\u00eb tjera financiare, shk\u00ebmbimi i t\u00eb dh\u00ebnave dhe bashk\u00ebpunimi me Nj\u00ebsin\u00eb si dhe m\u00ebnyra e procedimit p\u00ebr k\u00ebt\u00eb faz\u00eb t\u00eb procesit t\u00eb deklarimit vullnetar, p\u00ebrcaktohen me udh\u00ebzim t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat. <\/p>\n
Kufizimet\u00a0 e deklarimit vullnetar t\u00eb shumave n\u00eb t\u00eb holla <\/p>\n
\u00a0Shumat n\u00eb t\u00eb holla t\u00eb deklaruara n\u00eb kuad\u00ebr t\u00eb k\u00ebtij ligji nuk mund t\u00eb transferohen jasht\u00eb shtetit p\u00ebr nje periudh\u00eb 5 vjecare nga momenti i depozitimit t\u00eb tyre n\u00eb p\u00ebrfundim t\u00eb procedur\u00ebs s\u00eb deklarimit vullnetar sipas parashikimit t\u00eb shkronj\u00ebs a, t\u00eb pik\u00ebs 1, t\u00eb nenit 16, t\u00eb k\u00ebtij ligji. <\/p>\n
Bankat apo institucionet financiare n\u00eb t\u00eb cilat jan\u00eb depozituar shuma n\u00eb t\u00eb holla, sipas k\u00ebtij ligji, informojn\u00eb subjektet q\u00eb deklarojn\u00eb p\u00ebr kushtin e parashikuar n\u00eb \u00a0pik\u00ebn e par\u00eb , p\u00ebr rastet kur ata, pas depozitimit t\u00eb shumave n\u00eb llogarit\u00eb p\u00ebrkat\u00ebse, mund t\u00eb d\u00ebshirojn\u00eb t\u00eb kryejn\u00eb transferta bankare jasht\u00eb shtetit, p\u00ebr shumat e deklaruara sipas k\u00ebtij ligji, brenda\u00a0 5 viteve nga data e depozitimit t\u00eb tyre. <\/p>\n
Subjekti deklarues nuk mund ti t\u00ebrheq\u00eb shuma n\u00eb t\u00eb holla t\u00eb depozituara deri n\u00eb p\u00ebrfundim t\u00eb afatit t\u00eb zbatim t\u00eb k\u00ebtij ligji. <\/p>\n
N\u00eb rastet kur subjektet q\u00eb kan\u00eb deklaruar shuma n\u00eb t\u00eb holla, d\u00ebshirojn\u00eb t\u00eb transferojn\u00eb k\u00ebto shuma ose ekuivalentin e tyre jasht\u00eb shtetit, p\u00ebrpara afatit 5-vje\u00e7ar nga data e depozitimit t\u00eb tyre, u mbahet si penalitet n\u00eb mas\u00ebn 30% t\u00eb shum\u00ebs s\u00eb transferuar. <\/p>\n
Penalitetet e parashikuara n\u00eb pik\u00ebn 4 t\u00eb k\u00ebtij neni kalojn\u00eb n\u00eb llogari t\u00eb thesarit n\u00eb Ministrin\u00eb p\u00ebrgjegj\u00ebse p\u00ebr\u00a0 Financat, nga bankat, dhe jan\u00eb n\u00eb shtes\u00eb t\u00eb shum\u00ebs fillestare t\u00eb paguar n\u00eb \u00e7astin e depozitimit t\u00eb tyre n\u00eb p\u00ebrfundim t\u00eb procedur\u00ebs s\u00eb deklarimit vullnetar. <\/p>\n
Drejtoria e P\u00ebrgjithshme e Tatimeve gjat\u00eb inspektimeve, nga hyrja n\u00eb fuqi e k\u00ebtij ligji, deri n\u00eb 5 vjet pas p\u00ebrfundimit t\u00eb koh\u00ebs s\u00eb zbatimit t\u00eb tij, mban n\u00eb konsiderat\u00eb zbatimin e dispozitave t\u00eb k\u00ebtij ligji n\u00eb lidhje me kufizimet e l\u00ebvizjeve t\u00eb shumave n\u00eb t\u00eb holla jasht\u00eb shtetit.
\nDeklarimi vullnetar i pasurive\u00a0t\u00eb paluajtshme\u00a0apo pasurive t\u00eb luajtshme <\/p>\n
Subjektet e k\u00ebtij ligji mund t\u00eb deklarojn\u00eb dhe legalizojn\u00eb vullnetarisht burimin e t\u00eb ardhurave t\u00eb p\u00ebrdorur p\u00ebr krijimin e pasuris\u00eb s\u00eb luajtshme apo t\u00eb \u00a0paluajtshme q\u00eb duhen apo jan\u00eb regjistruar n\u00eb regjistra publik, burime k\u00ebto t\u00eb pa deklaruara m\u00eb par\u00eb. <\/p>\n
Pasurit\u00eb sipas p\u00ebrcaktimit t\u00eb pik\u00ebs 1, q\u00eb mund t\u00eb deklarohen pran\u00eb Nj\u00ebsis\u00eb, n\u00ebp\u00ebrmjet paraqitjes s\u00eb formularit t\u00eb deklarimit vullnetar jan\u00eb: <\/p>\n
\u2022 a) pasuri me burime t\u00eb padeklaruara, t\u00eb regjistruara n\u00eb regjistrat publike; <\/p>\n
\u2022 pasuri me burime t\u00eb padeklaruara por q\u00eb jan\u00eb n\u00eb proces regjistrimi; <\/p>\n
\u2022 pasuri me burime t\u00eb padeklaruara p\u00ebr t\u00eb cilat jan\u00eb lidhur kontrata shitjeje q\u00eb nuk jan\u00eb paraqitur p\u00ebr regjistrim sipas legjislacionit p\u00ebrkat\u00ebs t\u00eb fush\u00ebs. <\/p>\n
Deklarimi vullnetar i\u00a0pasqyrave financiare <\/p>\n
Subjektet e k\u00ebtij ligji mund t\u00eb rideklarojn\u00eb elemente t\u00eb ve\u00e7anta t\u00eb aktiveve, t\u00eb detyrimeve apo t\u00eb kapitaleve t\u00eb veta t\u00eb pasqyrave financiare vjetore t\u00eb shoq\u00ebris\u00eb, sipas p\u00ebrcaktimeve n\u00eb udh\u00ebzimin e ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat, me synimin p\u00ebr t\u00eb siguruar nj\u00eb paraqitje reale, t\u00eb v\u00ebrtet\u00eb dhe e drejt\u00eb t\u00eb \u00e7do elementi t\u00eb aktiveve dhe t\u00eb detyrimeve t\u00eb k\u00ebtyre pasqyrave. <\/p>\n
P\u00ebr t\u00eb gjitha diferencat q\u00eb rezultojn\u00eb si efekt i rideklarimit t\u00eb element\u00ebve t\u00eb ve\u00e7ant\u00eb t\u00eb aktiveve, detyrimeve apo kapitaleve t\u00eb veta t\u00eb pasqyrave financiare vjetore t\u00eb shoq\u00ebrive, t\u00eb cilat detyrohen t\u00eb kryejn\u00eb auditimin ligjor n\u00eb baz\u00eb t\u00eb kuadrit rregullator t\u00eb fush\u00ebs s\u00eb auditimit ligjor, audituesit ligjor\u00eb, t\u00eb cil\u00ebt kan\u00eb audituar pasqyrat financiare vjetore t\u00eb k\u00ebtyre shoq\u00ebrive p\u00ebrpara procesit t\u00eb rideklarimit, jan\u00eb t\u00eb p\u00ebrjashtuar nga p\u00ebrgjegj\u00ebsia lidhur me krijimin e k\u00ebtyre\u00a0 diferencave, si rezultat i k\u00ebrkesave t\u00eb k\u00ebtij ligji <\/p>\n
P\u00ebr \u00e7do diferenc\u00eb q\u00eb lind nga gjendja reale me gjendjen aktuale kontab\u00ebl, diferenc\u00eb e cila jep efekt neto n\u00eb rritje n\u00eb t\u00eb ardhura apo kapital, subjektit i lind detyrimi p\u00ebr pages\u00eb t\u00eb tatimit, sipas vler\u00ebs dhe modaliteteve kohore t\u00eb parashikuara n\u00eb nenin 16, t\u00eb k\u00ebtij ligji. <\/p>\n
\u00c7do diferenc\u00eb e kontabilizuar bazuar n\u00eb kuadrin rregullator t\u00eb kontabilitetit t\u00eb sektorit privat p\u00ebr k\u00ebt\u00eb q\u00ebllim do t\u00eb klasifikohet si e ardhur e patatueshme apo shpenzim i pazbritsh\u00ebm p\u00ebr q\u00ebllime t\u00eb deklarat\u00ebs s\u00eb tatim fitimit apo tatimit t\u00eb thjeshtuar t\u00eb fitimit. <\/p>\n
Shumat e detyrimeve ndaj ortak\u00ebve t\u00eb shoq\u00ebris\u00eb, t\u00eb rivler\u00ebsuara sipas dispozitave t\u00eb k\u00ebtij neni, mund t\u00eb p\u00ebrdoren lirisht prej tyre p\u00ebr q\u00ebllime t\u00eb biznesit apo personale. <\/p>\n
Asnje rideklarim pozicionesh nuk mund te jape n\u00eb periudhat e kaluara, periudh\u00ebn korrente apo periudhat e ardhshme, efekte n\u00eb rritjen e shpenzimeve apo elementeve te tjer\u00eb q\u00eb reduktojn\u00eb fitimin tatimor apo TVSH-n\u00eb e pagueshme.
\nTatimi i posa\u00e7\u00ebm <\/p>\n
\u00a0N\u00eb rastet e deklarimit vullnetar t\u00eb shumave n\u00eb t\u00eb holla dhe t\u00eb depozitimit t\u00eb tyre n\u00eb llogarit\u00eb bankare, banka apo institucioni financiar mban nj\u00eb tatim t\u00eb posa\u00e7\u00ebm prej: <\/p>\n
\u2022 a) 7 p\u00ebr qind t\u00eb shum\u00ebs totale t\u00eb deklaruar, p\u00ebr deklarime dhe pagesa t\u00eb kryera n\u00eb 4 muajt e par\u00eb nga hyrja n\u00eb fuqi e ligjit; <\/p>\n
\u2022 b) 10 p\u00ebr qind t\u00eb shum\u00ebs totale t\u00eb deklaruar, p\u00ebr deklarime dhe pagesa t\u00eb kryera pas 5 muajve nga hyrja n\u00eb fuqi e ligjit. <\/p>\n
N\u00ebse subjektet q\u00eb kan\u00eb b\u00ebr\u00eb deklarimin vullnetar t\u00eb shumave n\u00eb t\u00eb holla n\u00ebp\u00ebrmjet depozitimit t\u00eb tyre n\u00eb llogari bankare, vendosin ti investojn\u00eb shumat e deklaruara n\u00eb tituj shtet\u00ebror\u00eb, bono thesari apo obligacione jo m\u00eb t\u00eb vogla se 2 vje\u00e7are, Banka e Shqip\u00ebris\u00eb n\u00eb rolin e Agjentit Fiskal, mban nj\u00eb tatim t\u00eb posa\u00e7\u00ebm prej: <\/p>\n
\u2022 i) 5 p\u00ebr qind t\u00eb shum\u00ebs totale p\u00ebr invetime t\u00eb b\u00ebra n\u00eb kat\u00ebr muajt e par\u00eb nga hyrja n\u00eb fuqi e ligjit; <\/p>\n
\u2022 ii) 7 p\u00ebr qind t\u00eb shum\u00ebs totale p\u00ebr invetime t\u00eb b\u00ebra pas kat\u00ebr muajve nga hyrja n\u00eb fuqi e ligjit. <\/p>\n
\u2022 N\u00eb rastet e deklarimit vullnetar t\u00eb pasurive t\u00eb tjera t\u00eb luajtshme apo t\u00eb paluajtshme t\u00eb deklaruara vullnetarisht pran\u00eb Nj\u00ebsis\u00eb, tatimi i posa\u00e7\u00ebm paguhet, si m\u00eb posht\u00eb vijon: <\/p>\n
\u2022 a) 7 p\u00ebr qind t\u00eb vler\u00ebs s\u00eb deklaruar, p\u00ebr deklarime dhe pagesa t\u00eb kryera n\u00eb kat\u00ebr muajt e par\u00eb nga hyrja <\/p>\n
\u2022 n\u00eb fuqi e ligjit; <\/p>\n
\u2022 b) 10 p\u00ebr qind t\u00eb vler\u00ebs s\u00eb deklaruar, p\u00ebr deklarime dhe pagesa t\u00eb kryera pas kat\u00ebr muajve nga hyrja n\u00eb fuqi e ligjit. <\/p>\n
\u2022 Bankat e nivelit t\u00eb dyt\u00eb apo institucionet financiare transferojn\u00eb t\u00eb ardhurat nga pagesat e tatimit t\u00eb posa\u00e7\u00ebm n\u00eb kuad\u00ebr t\u00eb k\u00ebtij ligji, n\u00eb llogarin\u00eb e posa\u00e7me t\u00eb thesarit, t\u00eb ministris\u00eb p\u00ebrgjegj\u00ebse p\u00ebr financat. <\/p>\n
\u2022 Detyrimet tatimore t\u00eb subjekteve p\u00ebrfituese, n\u00eb lidhje me vler\u00ebn dhe llojin e pasuris\u00eb s\u00eb deklaruar, konsiderohen t\u00eb paguara rregullisht dhe autoritetet kompetente tatimore nuk mund t\u00eb k\u00ebrkojn\u00eb pages\u00ebn e detyrimeve t\u00eb tjera shtes\u00eb ndaj atyre t\u00eb paguara sipas p\u00ebrcaktimeve t\u00eb k\u00ebtij neni. <\/p>\n
Legalizim i\u00a0pasurive <\/p>\n
\u00a0Pasurit\u00eb e deklaruara vullnetarisht, q\u00eb ndodhen jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, mund t\u00eb legalizohen me pagimin e tatimit t\u00eb posa\u00e7\u00ebm, sipas parashikimit t\u00eb nenit 16, t\u00eb k\u00ebtij ligji. Pasurit\u00eb e legalizuar n\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb mund t\u00eb p\u00ebrdoren dhe administrohen lirisht sipas parashikimeve t\u00eb legjislacionit p\u00ebrkat\u00ebs. P\u00ebr legalizimin e pasurive, sipas pik\u00ebs 1, t\u00eb k\u00ebtij neni, subjektet e k\u00ebtij ligji, personalisht apo n\u00ebp\u00ebrmjet p\u00ebrfaq\u00ebsuesve t\u00eb tyre, plot\u00ebsojn\u00eb formularin p\u00ebr deklarimin vullnetar t\u00eb pasurive, sipas parashikimeve t\u00eb nenit 9, t\u00eb k\u00ebtij ligji, dhe e paraqisin k\u00ebt\u00eb deklarim n\u00eb autoritetet p\u00ebrgjegj\u00ebse doganore kufitare p\u00ebr kryerjen e procedurave doganore, sipas legjislacionit n\u00eb fuqi. Rregullat dhe m\u00ebnyra e riatdhesimit t\u00eb pasurive p\u00ebrcaktohen me udh\u00ebzim t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat. <\/p>\n
Deklarimet dhe veprimet e kryera n\u00eb kuad\u00ebr t\u00eb legalizimit t\u00eb pasurive nga ana e subjekteve p\u00ebrfituese, sipas k\u00ebtij ligji, n\u00eb lidhje me llojin dhe vler\u00ebn e pasuris\u00eb q\u00eb deklarojn\u00eb vullnetarisht n\u00eb formularin p\u00ebrkat\u00ebs, nuk sh\u00ebrbejn\u00eb si indicie apo prov\u00eb p\u00ebr ndjekjen apo procedimin penal dhe\/ose administrativ t\u00eb k\u00ebtyre subjekteve. <\/p>\n
\u00a0\u00a0Nd\u00ebrprerja e procedur\u00ebs s\u00eb deklarimit vullnetar <\/p>\n
Pocedura e deklarimit vullnetar konsiderohet e nd\u00ebrprer\u00eb: <\/p>\n
\u2022 me vet\u00ebdeklarim t\u00eb subjektit, n\u00eb \u00e7do koh\u00eb, pas fillimit t\u00eb procedur\u00ebs s\u00eb deklarimit vullnetar, pa pasur nevoj\u00eb q\u00eb t\u00eb shpreh\u00eb shkaqet e nd\u00ebrprerjes; <\/p>\n
\u2022 me vdekjen apo likuidimin e subjektit deklarues, sipas rastit; <\/p>\n
\u2022 me p\u00ebrfundimin e afatit t\u00eb zbatimit t\u00eb ligjit dhe mosplot\u00ebsimin e kushteve t\u00eb parashikuara n\u00eb pik\u00ebn 1, t\u00eb nenit 16, t\u00eb k\u00ebtij ligji. <\/p>\n
Me nd\u00ebrprerjen e procedur\u00ebs s\u00eb deklarimit vullnetar konsiderohet se procedura e deklarimit, n\u00eb kuptim t\u00eb k\u00ebtij ligji, nuk ka filluar dhe subjekti nuk konsiderohet subjekt p\u00ebrfitues, n\u00eb kuptim t\u00eb k\u00ebtij ligji. <\/p>\n
P\u00ebrfundimi i procedur\u00ebs s\u00eb deklarimit vullnetar <\/p>\n
Procedura e deklarimit vullnetar p\u00ebrfundon me plot\u00ebsimin nj\u00ebkoh\u00ebsisht t\u00eb k\u00ebtyre kushteve: <\/p>\n
\u2022 a) Me depozitimin n\u00eb llogarin\u00eb p\u00ebrkat\u00ebse t\u00eb shumave, sipas nenit 10, t\u00eb k\u00ebtij ligji, n\u00eb rast se pasuria konsiston n\u00eb shuma n\u00eb t\u00eb holla; <\/p>\n
\u2022 Me pagimin e vler\u00ebs s\u00eb tatimit t\u00eb posa\u00e7\u00ebm, sipas nenit 16, t\u00eb k\u00ebtij ligji. Me p\u00ebrfundimin e procedur\u00ebs s\u00eb deklarimit vullnetar, brenda 20 (nj\u00ebzet) dit\u00ebve nga dor\u00ebzimi i dokumentacionit, sipas pik\u00ebs 1, t\u00eb k\u00ebtij neni, Nj\u00ebsia l\u00ebshon v\u00ebrtetimin p\u00ebrkat\u00ebs t\u00eb p\u00ebrfundimit t\u00eb procesit t\u00eb deklarimit vullnetar t\u00eb pasurive, formati i t\u00eb cilit miratohet me udh\u00ebzim t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat. <\/p>\n
Personi, n\u00eb em\u00ebr t\u00eb t\u00eb cilit \u00ebsht\u00eb l\u00ebshuar v\u00ebrtetimi p\u00ebr p\u00ebrfundimin e procesit t\u00eb deklarimit vullnetar, konsiderohet subjekt p\u00ebrfitues p\u00ebr pasurin\u00eb, p\u00ebrkat\u00ebsisht sipas llojit dhe vler\u00ebs s\u00eb p\u00ebrcaktuar n\u00eb v\u00ebrtetimin p\u00ebrkat\u00ebs p\u00ebr p\u00ebrfundimin e procesit t\u00eb deklarimit vullnetar. <\/p>\n
Pasuria p\u00ebr t\u00eb cil\u00ebn \u00ebsht\u00eb l\u00ebshuar v\u00ebrtetimi, n\u00eb p\u00ebrfundim t\u00eb procesit t\u00eb deklarimit vullnetar, konsiderohet pasuri e deklaruar, n\u00eb kuptim t\u00eb k\u00ebtij ligji. <\/p>\n
Ja kush nuk p\u00ebrfiton nga amnistia <\/p>\n
Subjektet q\u00eb kan\u00eb detyrimin ligjor p\u00ebr deklarimin e pasuris\u00eb, n\u00eb zbatim t\u00eb ligjit nr.9049, dat\u00eb 10.4.2003, \u201cP\u00ebr deklarimin dhe kontrollin e pasurive, t\u00eb detyrimeve financiare t\u00eb t\u00eb zgjedhurve dhe t\u00eb disa n\u00ebpun\u00ebsve publik\u00eb\u201d, t\u00eb ndryshuar, si dhe personat n\u00eb p\u00ebrb\u00ebrje t\u00eb certifikates familjare t\u00eb tyre, n\u00eb dat\u00ebn e hyrjes n\u00eb fuqi t\u00eb k\u00ebtij ligji, si m\u00eb posht\u00eb vijon: <\/p>\n
\u2022 a) Presidenti i Republik\u00ebs, deputet\u00ebt e Kuvendit, Kryeministri, Z\u00ebvend\u00ebskryeministri, ministrat e z\u00ebvend\u00ebsministrat; <\/p>\n
\u2022 b) Gjyqtari i Gjykat\u00ebs Kushtetuese, kryetari i Kontrollit t\u00eb Lart\u00eb t\u00eb Shtetit, Prokurori i P\u00ebrgjithsh\u00ebm, Avokati i Popullit, an\u00ebtari i Komisionit Qendror t\u00eb Zgjedhjeve, an\u00ebtari i K\u00ebshillit t\u00eb Lart\u00eb Gjyq\u00ebsor, an\u00ebtari i K\u00ebshillit t\u00eb Lart\u00eb t\u00eb Prokuroris\u00eb, inspektori i Lart\u00eb i Drejt\u00ebsis\u00eb dhe inspektor\u00ebt e inspektoratit t\u00eb Lart\u00eb t\u00eb Drejt\u00ebsis\u00eb, inspektori i P\u00ebrgjithsh\u00ebm i inspektoratit t\u00eb Lart\u00eb t\u00eb Deklarimit dhe Kontrollit t\u00eb Pasurive dhe Konfliktit t\u00eb interesit; <\/p>\n
\u2022 c) Zyrtar\u00ebt e nivelit t\u00eb lart\u00eb dhe t\u00eb mes\u00ebm drejtues, sipas legjislacionit n\u00eb fuqi p\u00ebr n\u00ebpun\u00ebsin civil, me p\u00ebrjashtim t\u00eb organeve t\u00eb vet\u00ebqeverisjes vendore; <\/p>\n
\u00e7) Prefekt\u00ebt, kryetar\u00ebt e k\u00ebshillave t\u00eb qarqeve dhe kryetar\u00ebt e bashkive; <\/p>\n
\u2022 d) Drejtor\u00ebt e drejtorive dhe komandant\u00ebt e Forcave t\u00eb Armatosura n\u00eb Ministrin\u00eb e Mbrojtjes dhe n\u00eb Sh\u00ebrbimin informativ t\u00eb Shtetit; <\/p>\n
\u2022 dh) Prokuror\u00ebt, gjyqtar\u00ebt, drejtori i P\u00ebrgjithsh\u00ebm i Sh\u00ebrbimit t\u00eb P\u00ebrmbarimit Gjyq\u00ebsor Shtet\u00ebror dhe drejtuesit e zyrave p\u00ebrmbarimore, brenda juridiksionit t\u00eb \u00e7do rrethi gjyq\u00ebsor t\u00eb shkall\u00ebs s\u00eb par\u00eb; <\/p>\n
\u2022 e) Drejtuesit e institucioneve t\u00eb pavarura publike dhe an\u00ebtar\u00ebt e enteve rregullatore; <\/p>\n
\u00eb) Drejtori dhe z\u00ebvend\u00ebsdrejtori i Policis\u00eb s\u00eb Shtetit, drejtor\u00ebt e p\u00ebrgjithsh\u00ebm t\u00eb Policis\u00eb s\u00eb Shtetit, drejtor\u00ebt e drejtorive n\u00eb Drejtorin\u00eb e P\u00ebrgjithshme t\u00eb Policis\u00eb s\u00eb Shtetit, drejtor\u00ebt e drejtorive vendore t\u00eb Policis\u00eb s\u00eb Shtetit, drejtuesi, hetuesit dhe oficer\u00ebt e Policis\u00eb Gjyq\u00ebsore t\u00eb Byros\u00eb Komb\u00ebtare t\u00eb Hetimit, n\u00ebpun\u00ebsit civil\u00eb gjyq\u00ebsor\u00eb n\u00eb gjykatat e posa\u00e7me kund\u00ebr korrupsionit dhe krimit t\u00eb organizuar dhe personeli administrativ i Prokuroris\u00eb s\u00eb Posa\u00e7me; <\/p>\n
\u2022 f) Drejtori i P\u00ebrgjithsh\u00ebm, z\u00ebvend\u00ebsdrejtor\u00ebt e p\u00ebrgjithsh\u00ebm, drejtor\u00ebt e drejtorive, n\u00eb qend\u00ebr dhe qarqe, n\u00eb Drejtorin\u00eb e P\u00ebrgjithshme t\u00eb Tatimeve, n\u00eb Drejtorin\u00eb e P\u00ebrgjithshme t\u00eb Doganave dhe n\u00eb Drejtorin\u00eb e P\u00ebrgjithshme t\u00eb Parandalimit t\u00eb Pastrimit t\u00eb Parave; <\/p>\n
\u2022 g) Drejtuesit e t\u00eb gjitha niveleve t\u00eb strukturave t\u00eb kthimit e t\u00eb kompensimit t\u00eb pronave, t\u00eb privatizimit dhe t\u00eb regjistrimit t\u00eb pasuris\u00eb; <\/p>\n
\u2022 gj) Zyrtar\u00ebt, q\u00eb zgjidhen dhe em\u00ebrohen nga Kuvendi, Presidenti i Republik\u00ebs, Kryeministri, ministrat ose personat e barazuar me ta; <\/p>\n
\u2022 h) Guvernatori i Bank\u00ebs s\u00eb Shqip\u00ebris\u00eb, z\u00ebvend\u00ebsguvernatori dhe an\u00ebtar\u00ebt e k\u00ebshillit mbik\u00ebqyr\u00ebs t\u00eb saj; <\/p>\n
\u2022 i) Drejtuesit e institucioneve publike n\u00eb var\u00ebsi t\u00eb institucioneve qendrore n\u00eb nivel qarku; <\/p>\n
\u2022 j) Administrator\u00ebt e shoq\u00ebrive anonime me pjes\u00ebmarrje t\u00eb kapitalit shtet\u00ebror mbi 50 p\u00ebr qind dhe me m\u00eb shum\u00eb se 50 pun\u00ebtor\u00eb; <\/p>\n
\u2022 k) Ane\u0308tari i institucionit te\u0308 rivlere\u0308simit (Komisioni i Pavarur i Kualifikimit, Kolegji i Posac\u0327e\u0308m i Apelimit dhe komisionere\u0308t publike\u0308), Sekretari i Pe\u0308rgjithshe\u0308m, ke\u0308shilltare\u0308t ekonomike\u0308 dhe ligjore\u0308, si dhe personat e lidhur me ta, sipas ligjit nr.84\/2016, \u201cPe\u0308r rivlere\u0308simin kalimtar te\u0308 gjyqtare\u0308ve dhe prokurore\u0308ve ne\u0308 Republike\u0308n e Shqipe\u0308rise\u0308.\u201d. <\/p>\n
\u2022 Subjektet, t\u00eb cilat kan\u00eb qen\u00eb mbajt\u00ebse t\u00eb detyrave apo t\u00eb funksioneve sipas p\u00ebrcaktimit t\u00eb pik\u00ebs 1, t\u00eb k\u00ebtij neni, si dhe personat n\u00eb p\u00ebrb\u00ebrje t\u00eb gjendjes familjare t\u00eb tyre, n\u00eb dat\u00ebn 01.01.2022. <\/p>\n
\u2022 Subjektet e ligjit nr.10192, dat\u00eb 3.12.2009, \u201cP\u00ebr parandalimin dhe goditjen e krimit t\u00eb organizuar dhe trafikimit n\u00ebp\u00ebrmjet masave parandaluese kund\u00ebr pasuris\u00eb\u201d, t\u00eb ndryshuar. <\/p>\n
\u2022 Personat e shpallur dhe personat, pe\u0308r te\u0308 cile\u0308t ka filluar procedura e shpalljes, n\u00eb zbatim t\u00eb parashikimeve t\u00eb ligjit 157\/2013, \u201cP\u00ebr masat kund\u00ebr financimit t\u00eb terrorizmit\u201d, t\u00eb ndryshuar. <\/p>\n
\u2022 Subjektet p\u00ebr t\u00eb cil\u00ebt ka filluar procedura <\/p>\n
\u2022 penale p\u00ebr evasion n\u00eb fush\u00ebn tatimore dhe doganore. <\/p>\n
\u2022 Subjektet t\u00eb cil\u00ebt jan\u00eb verifikuar n\u00eb p\u00ebrputhje me parashikimet e aktit normativ nr.1, dat\u00eb 31.1.2020, t\u00eb K\u00ebshillit t\u00eb Ministrave, \u201cP\u00ebr masat parandaluese n\u00eb kuad\u00ebr t\u00eb forcimit t\u00eb luft\u00ebs kund\u00ebr terrorizmit, krimit t\u00eb organizuar, krimeve t\u00eb r\u00ebnda dhe konsolidimit t\u00eb rendit e siguris\u00eb publike\u201d, miratuar me ligjin nr.18\/2020.\/Monitor<\/p>\n","protected":false},"excerpt":{"rendered":"
Qeveria nxori sot p\u00ebr konsultim draftin ne amnistis\u00eb fiskale i cili lejon deklarimin vullnetar t\u00eb nj\u00eb pasurie n\u00eb vler\u00eb monetare deri n\u00eb 2 milion\u00eb euro, te cilat me pas tatohen nga 7-10 %. Do t\u00eb amnistohen edhe pasurit\u00eb e paluajtshme. Sipas projektligjit p\u00ebr personat n\u00eb p\u00ebrb\u00ebrje t\u00eb certifikates familjare, pasuria q\u00eb lejohet t\u00eb deklarohet sipas […]<\/p>\n","protected":false},"author":2,"featured_media":6615,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,118],"tags":[],"class_list":{"0":"post-6614","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-ekonomia","8":"category-kryesore"},"_links":{"self":[{"href":"https:\/\/neutrale.al\/index.php\/wp-json\/wp\/v2\/posts\/6614","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/neutrale.al\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/neutrale.al\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/neutrale.al\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/neutrale.al\/index.php\/wp-json\/wp\/v2\/comments?post=6614"}],"version-history":[{"count":1,"href":"https:\/\/neutrale.al\/index.php\/wp-json\/wp\/v2\/posts\/6614\/revisions"}],"predecessor-version":[{"id":6616,"href":"https:\/\/neutrale.al\/index.php\/wp-json\/wp\/v2\/posts\/6614\/revisions\/6616"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/neutrale.al\/index.php\/wp-json\/wp\/v2\/media\/6615"}],"wp:attachment":[{"href":"https:\/\/neutrale.al\/index.php\/wp-json\/wp\/v2\/media?parent=6614"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/neutrale.al\/index.php\/wp-json\/wp\/v2\/categories?post=6614"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/neutrale.al\/index.php\/wp-json\/wp\/v2\/tags?post=6614"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}