{"id":1053,"date":"2023-01-28T08:55:00","date_gmt":"2023-01-28T08:55:00","guid":{"rendered":"http:\/\/anwalt.mikado-themes.com\/?p=1053"},"modified":"2023-01-29T08:32:48","modified_gmt":"2023-01-29T08:32:48","slug":"time-for-action","status":"publish","type":"post","link":"https:\/\/icl.legal\/index.php\/2023\/01\/28\/time-for-action\/","title":{"rendered":"PSE DUHET TE RRITET TATIMI NE PRON\u00cb?"},"content":{"rendered":"
Konsiderojm\u00eb se nuk duhet reaguar n\u00eb nj\u00eb m\u00ebnyr\u00eb kaq protestuese ndaj rritjes s\u00eb \u00e7mimit t\u00eb tatimit t\u00eb pron\u00eb por n\u00eb nj\u00eb m\u00ebnyr\u00eb racionale, duke kund\u00ebrshtuar fuqish\u00ebm protokolin, procedurat dhe instrumentet tjera p\u00ebrcjell\u00ebse n\u00eb fuqi,  t\u00eb cilat kan\u00eb determinuar nj\u00eb rritje t\u00eb shpejt\u00eb t\u00eb \u00e7mimit t\u00eb tatimit n\u00eb pron\u00eb, n\u00eb nj\u00eb  koh\u00eb aspak t\u00eb p\u00ebrshtatshme p\u00ebr qytetar\u00ebt e Republik\u00ebs s\u00eb Kosov\u00ebs.<\/h5>\n
N\u00eb k\u00ebt\u00eb kuptim duhet p\u00ebrkrahur procesin e ndryshimit dhe rritjes reale t\u00eb \u00e7mimit t\u00eb tatimit n\u00eb pron\u00eb, , duke ndjekur t\u00eb gjitha proceset e duhura dhe  duke p\u00ebrfituar nga p\u00ebrvojat dhe praktikat nd\u00ebrkomb\u00ebtare dhe ato rajonale dhe duke i aplikuar ato me kujdes t\u00eb shtuar ne vendin ton\u00eb.<\/h5>\n
Fillimisht duhet t\u00eb hartohet nj\u00eb  plan i studimit t\u00eb detajizuar i k\u00ebsaj fushe n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb mos ket\u00eb mosp\u00ebrputhje t\u00eb thella n\u00eb \u00e7mimin e faturave, bazuar n\u00eb rastet praktike elaboruar n\u00eb vijim, duke pasur  parasysh edhe territorin jo t\u00eb madh t\u00eb Republik\u00ebs s\u00eb Kosov\u00ebs.<\/h5>\n
Pse themi se nuk duhet reaguar n\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb?<\/h5>\n
Rregullimi i \u00e7mimit t\u00eb tatimit n\u00eb pron\u00eb ka r\u00ebnd\u00ebsi t\u00eb madhe dhe ndikim pozitiv me efekt domino pothuajse n\u00eb t\u00eb gjitha fushat, duke p\u00ebrfshir\u00eb sektorin e nd\u00ebrtimit, bankar, agronomis\u00eb dhe bujq\u00ebsis\u00eb, etj. N k\u00ebt\u00eb rast duhet t\u00eb kemi kujdes me instrumentet,  formulat dhe metodologjin\u00eb e aplikuar gjat\u00eb k\u00ebtij procesi p\u00ebr t\u00eb nxjerr\u00eb \u00e7mimin final t\u00eb tatimit n\u00eb pron\u00eb. Aplikimi i instrumenteve dhe formulave, duke p\u00ebrfshir\u00eb edhe metodologjin\u00eb duhet t\u00eb jen\u00eb n\u00eb p\u00ebrshtatje t\u00eb plot\u00eb me tregun aktual t\u00eb Kosov\u00ebs.<\/h5>\n
Andaj nj\u00eb proces profesional dhe mir\u00eb i monitoruar, mb\u00ebshtetur n\u00eb infrastruktur\u00ebn ligjore lidhur  m\u00eb \u00e7mimin  e tatimit n\u00eb pron\u00eb, p\u00ebrve\u00e7 ngritjes s\u00eb t\u00eb hyrave direkte p\u00ebr Komunat do t\u00eb parandalonte edhe nj\u00eb s\u00ebr\u00eb keqp\u00ebrdorimesh t\u00eb ndryshme nga Institucionet relevante me efekt zinxhiror n\u00eb t\u00eb mir\u00ebn e qytetar\u00ebve dhe subjekteve tjera juridike.<\/h5>\n
Tatimi n\u00eb Pron\u00eb, t\u00eb Metat e Procesit t\u00eb Vler\u00ebsimit dhe Rekomandimet p\u00ebr Qeverin\u00eb<\/u><\/strong><\/h5>\n
Tatimi n\u00eb pron\u00eb t\u00eb nj\u00eb individi ose entiteti tjet\u00ebr juridik, \u00ebsht\u00eb nj\u00eb taks\u00eb ad-valorem mbi pasurin\u00eb e paluajtshme, e cila mund t\u00eb konsiderohet si taks\u00eb regresive.  N\u00eb shumic\u00ebn e legjislacioneve  kjo taks\u00eb llogaritet nga nj\u00eb qeverisje lokale (Komunat) ku ndodhet prona dhe paguhet nga pronari i pron\u00ebs, nd\u00ebrsa n\u00eb Kosov\u00eb tatimi n\u00eb pron\u00eb llogaritet, apo p\u00ebrcaktohet nga Qeverisja Qendrore, p\u00ebrmes instrumenteve t\u00eb p\u00ebrcaktuara sipas legjislacionit n\u00eb fuqi, si  taks\u00eb vjetore komunale  e cila p\u00ebrcaktohet nga shum\u00ebzimi i vler\u00ebs se pron\u00ebs me norm\u00ebn tatimore. Pra, vlera e pron\u00ebs p\u00ebr m2 p\u00ebrcaktohet nga Ministria p\u00ebrkat\u00ebse, nd\u00ebrsa norma tatimore p\u00ebrcaktohet nga Komuna dhe n\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb shum\u00ebzimi i k\u00ebtyre dy faktorve n\u00eb fund determinojn\u00eb edhe \u00e7mimin e fatur\u00ebs s\u00eb tatimit n\u00eb pron\u00eb t\u00eb cil\u00ebn e paguajn\u00eb qytetar\u00ebt. Normat tatimore vendosen nga komunat p\u00ebrkat\u00ebse. Kjo norm\u00eb \u00ebsht\u00eb 0.15 p\u00ebr qind e vler\u00ebs se p\u00ebrgjithshme t\u00eb pron\u00ebs.<\/h5>\n
Tatimi n\u00eb pron\u00eb \u00ebsht\u00eb thelb\u00ebsor p\u00ebr funksionimin e komunave dhe k\u00ebto t\u00eb hyra zakonisht p\u00ebrdoren p\u00ebr t\u00eb financuar investimet dhe sh\u00ebrbimet ky\u00e7e publike, p\u00ebrderisa mospagesa ose pagesa e vonuar mund t\u00eb pengoj\u00eb  ofrimin e sh\u00ebrbimeve t\u00eb tilla. N\u00eb shumic\u00ebn e vendeve an\u00ebtare t\u00eb Organizat\u00ebs p\u00ebr Bashk\u00ebpunim dhe Zhvillim Ekonomik (OECD), tatimi mbi pron\u00ebn e paluajtshme p\u00ebrfaq\u00ebson nj\u00eb p\u00ebrqindje t\u00eb ul\u00ebt t\u00eb t\u00eb ardhurave n\u00eb nivel shtet\u00ebror kur krahasohet me tatimet mbi t\u00eb ardhurat ( tatimi n\u00eb Fitim) dhe tatimet mbi vler\u00ebn e shtuar  (TVSH).<\/h5>\n
Legjislacioni n\u00eb Kosov\u00eb<\/u><\/strong><\/h5>\n
Kosova aktualisht ka legjislacionin e plot\u00ebsuar sa i p\u00ebrket tatimit n\u00eb pron\u00eb, dhe at\u00eb me Ligjin Nr.06\/L-005 p\u00ebr Tatimin n\u00eb Pron\u00ebn e Paluajtshme dhe Udh\u00ebzimin Adminstrativ MF-Nr 08\/2019 p\u00ebr Metodologjin e Vler\u00ebsimit  p\u00ebr q\u00ebllime t\u00eb tatimit p\u00ebrb\u00ebjn\u00eb baz\u00ebn juridike t\u00eb tatimit n\u00eb pron\u00eb. N\u00eb Kosov\u00eb p\u00ebrgjegj\u00ebsia ligjore p\u00ebr procedur\u00ebn e vler\u00ebsimit t\u00eb pronave t\u00eb paluajtshme bie mbi  Ministrin\u00eb e Financave, Pun\u00ebs dhe Transfereve e cila p\u00ebrcakton zonat e vlerave, nivelet e vlerave dhe vler\u00ebn e vler\u00ebsuar t\u00eb pronave t\u00eb paluajtshme q\u00eb jan\u00eb brenda territorit t\u00eb komunave.<\/h5>\n
Rritja e p\u00ebrnj\u00ebhershme e Tatimit n\u00eb Pron\u00eb <\/u><\/strong><\/h5>\n
Rritja e vler\u00ebsimit t\u00eb pronave n\u00eb treg, ka rritur automatikisht pages\u00ebn e tatimit n\u00eb pron\u00eb p\u00ebr qytetar\u00ebt e Kosov\u00ebs. Vler\u00ebsimi i pron\u00ebs nga MFPT-ja, sipas Ligjit, realizohet n\u00eb \u00e7do tre ose pes\u00eb vjet. MFPT-ja, vler\u00ebsimin e fundit e ka b\u00ebr\u00eb vitin e kaluar, kurse zbatimin e po t\u00eb nj\u00ebjtit vler\u00ebsim n\u00eb prone ka filluar ta realizoj\u00eb nga Janari i k\u00ebtij viti.<\/h5>\n
P\u00ebr disa, tatimi vjetor n\u00eb pron\u00eb \u00ebsht\u00eb rritur deri n\u00eb 100 p\u00ebr qind, e p\u00ebr disa t\u00eb tjer\u00eb, ka mbetur e pandryshuar kjo p\u00ebr shkak se vlera e pron\u00ebs ka mbetur e nj\u00ebjt\u00eb me n\u00eb vler\u00ebsimin e kaluar. Vlera e pron\u00ebs ndikohet nga disa faktor\u00eb, nd\u00ebr t\u00eb tjera edhe lokacioni apo zona e pron\u00ebs, kati, etj.<\/h5>\n
T\u00eb metat e procesit t\u00eb vler\u00ebsimit t\u00eb pronave<\/u><\/strong><\/h5>\n
Edhe pse vler\u00ebsimi \u00ebsht\u00eb b\u00ebr\u00eb n\u00eb gjith\u00eb territorin e Kosov\u00ebs, n\u00eb disa zona nuk ka ndryshuar vlera tatimore. P\u00ebr shembull, vlera e disa pronave n\u00eb \u00c7agllavic\u00eb af\u00ebr Prishtin\u00ebs ka mbetur e pandryshuar, p\u00ebrkund\u00ebr faktit se \u00e7mimet n\u00eb at\u00eb zone jan\u00eb ngritur p\u00ebr s\u00eb paku 30%.<\/h5>\n
Vler\u00ebsimi i pronave do t\u00eb duhej t\u00eb b\u00ebhej n\u00eb baza vjetore,  e jo 3 apo 5 vje\u00e7are, kjo p\u00ebr faktin se Qeveria  dhe Komuna do t\u00eb ken\u00eb n\u00ebn kontroll vler\u00ebn e pronave dhe nj\u00ebkoh\u00ebsisht planifikimet e t\u00eb hyrave nga Komunat do t\u00eb ishin m\u00eb t\u00eb sakta. N\u00eb rastin konkret vler\u00ebsimi i cili ndikoi n\u00eb rritjen e tatimit u realizua  pas 3 vitesh, n\u00eb k\u00ebt\u00eb rast \u00ebsht\u00eb e kuptueshme se kemi pasur nj\u00eb ngritje 100% t\u00eb \u00e7mimeve, p\u00ebrfshir\u00eb k\u00ebtu edhe kriz\u00ebn globale t\u00eb shkaktuar nga pandemia dhe lufta n\u00eb Ukrain\u00eb.<\/h5>\n
N\u00eb rivler\u00ebsimin e fundit t\u00eb pronave, nuk ka ndonj\u00eb \u00e7mim zyrtar publik se sa kushton metri katror (m2) n\u00eb qytete apo zona t\u00eb ndara. Pra Qeveria por edhe Komunat nd\u00ebr vite kan\u00eb d\u00ebshtuar t\u00eb krijojn\u00eb nj\u00eb baz\u00eb t\u00eb t\u00eb dh\u00ebnave ku do t\u00eb p\u00ebrfshiheshin \u00e7mimet p\u00ebr objektet nd\u00ebrtimore rezidenciale, komerciale, sht\u00ebpit\u00eb dhe tokat e pa banuara. K\u00ebto elemente do t\u00eb merreshin p\u00ebr baz\u00eb gjat\u00eb shitblerjes s\u00eb pronave nga qytetar\u00ebt.<\/h5>\n
Vler\u00ebsimi i pronave n\u00eb shumic\u00ebn e vendeve n\u00eb BE b\u00ebhet nga vler\u00ebsues t\u00eb angazhuar nga Qeverisja Lokale, nd\u00ebrsa n\u00eb Kosov\u00eb vler\u00ebsimi i pronave b\u00ebhet nga Qeveria Qendrore,  konkretisht nga Departamenti p\u00ebr Vler\u00ebsimin e Pron\u00ebs s\u00eb Paluajtshme n\u00eb kuad\u00ebr t\u00eb Ministris\u00eb s\u00eb Financave, Pun\u00ebs dhe Transfereve.<\/h5>\n
P\u00ebr dallim nga vendet tjera qytetar\u00ebt e Kosov\u00ebs nuk g\u00ebzojn\u00eb t\u00eb drejt\u00ebn q\u00eb t\u00eb kontestojn\u00eb ekspertiz\u00ebn apo vler\u00ebsimin e pron\u00ebs t\u00eb realizuar nga institucionet,  p\u00ebrmes nj\u00eb vler\u00ebsimi t\u00eb dyt\u00eb i cili pastaj do t\u00eb mund\u00ebsonte krijimin e nj\u00eb pasqyre reale t\u00eb \u00e7mimit t\u00eb tregut. Megjithat\u00eb, n\u00eb Kosov\u00eb mund t\u00eb ushtrohet ankes\u00eb ndaj fatur\u00ebs s\u00eb l\u00ebshuar p\u00ebr pages\u00eb, dhe ankesa duhet parashtruar n\u00eb Ministrin\u00eb e Financave, Pun\u00ebs dhe Transfereve,  Departamenti p\u00ebr Vler\u00ebsimin e Pronave. Nj\u00eb situat\u00eb e till\u00eb, n\u00eb realitet n\u00ebnkupton krijimin e nj\u00eb konflikti potencial t\u00eb kompetencave, ngase autoriteti i cili vler\u00ebson pron\u00ebn dhe p\u00ebrcakton tatimin do t\u00eb shqyrtoj\u00eb ankes\u00ebn e qytetarit, nd\u00ebrsa n\u00eb an\u00ebn tjet\u00ebr qytetari nuk ka n\u00eb dispozicion mund\u00ebsin\u00eb q\u00eb t\u00eb angazhoj\u00eb ekspert t\u00eb pavarur p\u00ebr vler\u00ebsim t\u00eb pron\u00ebs.  N\u00eb disa vende t\u00eb Evrop\u00ebs p\u00ebrfshi k\u00ebtu edhe Shqip\u00ebrin\u00eb, pala e pak\u00ebnaqur me vler\u00ebsimin e tatimit n\u00eb pron\u00eb g\u00ebzon t\u00eb drejt\u00ebn ligjore p\u00ebr angazhimin e ekspertit\/vler\u00ebsuesit t\u00eb pa varur t\u00eb certifikuar i cili e vler\u00ebn pron\u00ebn e tij\/saj dhe t\u00eb nj\u00ebjtin raport e paraqet tek autoritet n\u00eb form\u00eb t\u00eb d\u00ebshmis\u00eb p\u00ebr vler\u00ebn reale t\u00eb pron\u00ebs s\u00eb tij\/saj.<\/h5>\n
N\u00eb aspektin ligjor Qeveria Qendrore nd\u00ebr vite ka d\u00ebshtuar q\u00eb t\u00eb instaloj\u00eb nj\u00eb proces m\u00eb transparent lidhur me tatimin n\u00eb pron\u00eb, vler\u00ebsimin e pronave dhe t\u00eb drejt\u00ebn e ankimimit t\u00eb raportit vler\u00ebsues e q\u00eb do t\u00eb ishte nj\u00eb instrument shum\u00eb i duhur dhe r\u00ebnd\u00ebsish\u00ebm p\u00ebr realizim t\u00eb suksessh\u00ebm t\u00eb k\u00ebtij procesi.<\/h5>\n
Bazuar n\u00eb legjislacionin vendor dhe nd\u00ebrkomb\u00ebtar, tatimi n\u00eb pron\u00eb mund t\u2019i ngarkohet pronarit t\u00eb paluajtshm\u00ebrive t\u00eb regjistruar n\u00eb evidenc\u00eb\/regjistrin kadastral. N\u00eb Kosov\u00eb n\u00eb vazhdim\u00ebsi b\u00ebhen shkelje ligjore t\u00eb k\u00ebtij kushti ngase qytetar\u00ebt obligohen t\u00eb paguajn\u00eb tatim n\u00eb pron\u00eb ende pa regjistruar pron\u00ebn n\u00eb emrin e tyre. P\u00ebr m\u00eb tep\u00ebr,  ata paguajn\u00eb tatim n\u00eb pron\u00eb edhe n\u00eb rastet kur Komuna nuk ka siguruar  qasjen n\u00eb pron\u00eb p\u00ebrmes rrug\u00ebs publike. N\u00eb rastet e nd\u00ebrtesave t\u00eb reja, tatimin n\u00eb pron\u00eb do t\u00eb duhej ta paguaj\u00eb investitori derisa t\u00eb kaloj\u00eb prona n\u00eb em\u00ebr t\u00eb pronarit, e q\u00eb n\u00eb shumic\u00ebn e rasteve kjo procedur\u00eb vonohet me fajin e nd\u00ebrtuesit\/investitorit. L\u00ebshimi i faturave nga Komunat p\u00ebr pronat e pa regjistruara \u00ebsht\u00eb i kund\u00ebrligjsh\u00ebm dhe nuk gjen\u00eb mb\u00ebshtetje ligjore.<\/h5>\n
Viteve t\u00eb fundit e posa\u00e7\u00ebrisht n\u00eb vitin 2022 jemi d\u00ebshmitar t\u00eb rritjes s\u00eb \u00e7mimeve t\u00eb pronave p\u00ebr nj\u00eb vler\u00eb prej minimum 30% apo m\u00eb mir\u00eb t\u00eb themi fryrjes apo rritjes artificiale t\u00eb tyre. Kjo pa dyshim q\u00eb ka ndikuar n\u00eb rritjen e tatimit. Megjithat\u00eb Qeveria p\u00ebrmes mekanizmave q\u00eb ka n\u00eb dispozicion \u00ebsht\u00eb dashur t\u00eb parandaloj\u00eb nj\u00eb vler\u00ebsim t\u00eb pronave bazuar n\u00eb \u00e7mimet artificiale e q\u00eb ka ndikuar drejtp\u00ebrdrejt n\u00eb barr\u00ebn tatimore t\u00eb qytetarit.<\/h5>\n
N\u00eb an\u00ebn tjet\u00ebr Komunat q\u00ebllimisht ose nga neglizhenca nuk kishin dh\u00ebn\u00eb imputin e tyre n\u00eb vler\u00ebsimin e pronave, duke mos parashtruar v\u00ebrejtjet n\u00eb raportet e vler\u00ebsimit t\u00eb d\u00ebrguara nga Ministria e Financave, Pun\u00ebs dhe Transfereve, Departamenti p\u00ebr Vler\u00ebsimin  e Pronave t\u00eb Paluajtshme. Nj\u00eb situat\u00eb e till\u00eb, me gjas\u00eb i \u00ebsht\u00eb p\u00ebrshtatur Komunave, ngase ata jan\u00eb p\u00ebrfituesit e vet\u00ebm t\u00eb mjeteve t\u00eb mbledhura nga tatimi n\u00eb pron\u00eb.<\/h5>\n
Nd\u00ebr kriteret q\u00eb merret p\u00ebr baz\u00eb gjat\u00eb vler\u00ebsimit \u00ebsht\u00eb edhe zona ku ndodhet paluajtshmeri. P.sh  Fshatin nd\u00ebrkomb\u00ebtar (International Village) sht\u00ebpit\u00eb e nd\u00ebrtuara n\u00eb k\u00ebt\u00eb zon\u00eb kapin vler\u00ebn e tregut nga 400.000 deri n\u00eb 700.000 Euro,  nd\u00ebrsa k\u00ebt\u00eb vit tatimi n\u00eb pron\u00eb p\u00ebr t\u00eb nj\u00ebjt\u00ebn zon\u00eb \u00ebsht\u00eb shum\u00eb m\u00eb i ul\u00ebt se sa pronat tjera n\u00eb Prishtin\u00eb t\u00eb cilat kan\u00eb p\u00ebrgjysm\u00eb vler\u00eb m\u00eb t\u00eb vog\u00ebl. Ngjash\u00ebm \u00ebsht\u00eb vepruar edhe p\u00ebr disa lagje luksoze t\u00eb cilat ndodhen n\u00eb zona kadastrale t\u00eb fshatrave n\u00eb rrethin\u00ebn e Prishtin\u00ebs, e t\u00eb cilat jan\u00eb ngarkuar me m\u00eb pak tatim n\u00eb pron\u00eb se sa sht\u00ebpit\u00eb apo banesat e vjetra n\u00eb Prishtin\u00eb.<\/h5>\n
Kjo flet p\u00ebr munges\u00ebn e nj\u00eb mekanizmi rregullues automatik i cili do t\u00eb p\u00ebrcaktonte vlerat e pronave sipas kritereve t\u00eb paracaktuara dhe t\u00eb vendosura n\u00eb sistemin e t\u00eb dh\u00ebnave.<\/h5>\n
Rekomandimet p\u00ebr Qeverin\u00eb:<\/strong><\/h5>\n
Pezullimi i rritjes s\u00eb tatimit n\u00eb pron\u00eb p\u00ebr k\u00ebt\u00eb vit p\u00ebr shkak t\u00eb gjendjes s\u00eb v\u00ebshtir\u00eb financiare dhe ndikimit t\u00eb drejtp\u00ebrdrejt n\u00eb shport\u00ebn familjare t\u00eb qytetar\u00ebve deri n\u00eb aprovimin e Ligjit t\u00eb Ri p\u00ebr Tatimin n\u00eb Pron\u00eb;<\/h5>\n
Krijimi i nj\u00eb regjistri t\u00eb sakt\u00eb dhe efektiv lidhur me vlerat e t\u00eb gjith\u00eb llojeve t\u00eb pronave t\u00eb paluajtshme, ku qeveria dhe niveli lokal do t\u00eb ndajn\u00eb informacione, t\u00eb bashk\u00ebpunojn\u00eb n\u00eb vler\u00ebsimin dhe p\u00ebrdit\u00ebsimin e baz\u00ebs s\u00eb t\u00eb dh\u00ebnave;<\/h5>\n
P\u00ebr t\u2019u marr\u00eb me \u00e7\u00ebshtjen e p\u00ebrcaktimit jo t\u00eb sakt\u00eb t\u00eb vler\u00ebs s\u00eb pron\u00ebs, si dhe me q\u00ebllim q\u00eb t\u00eb b\u00ebhet shp\u00ebrndarje m\u00eb e drejt\u00eb e barr\u00ebs s\u00eb tatimit n\u00eb pron\u00eb, rekomandohet q\u00eb komunat t\u00eb fillojn\u00eb zbatimin e nj\u00eb procesi m\u00eb t\u00eb gjer\u00eb konsultativ n\u00eb p\u00ebrcaktimin e vler\u00ebs s\u00eb pron\u00ebs, me q\u00ebllim q\u00eb t\u00eb b\u00ebhet vler\u00ebsim m\u00eb i sakt\u00eb i vler\u00ebs s\u00eb pronave q\u00eb tatohen;<\/h5>\n
Komunat inkurajohen q\u00eb t\u2019i rishikojn\u00eb politikat e norm\u00ebs tatimore n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb reflektojn\u00eb rritjen e fundit ligjore n\u00eb norm\u00ebn minimale tatimore n\u00eb pronat q\u00eb gjenerojn\u00eb t\u00eb ardhura fitimprur\u00ebse t\u00eb p\u00ebrfshira n\u00eb kategorin\u00eb e pronave komerciale dhe industriale;<\/h5>\n
Shp\u00ebrndarje proporcionale e barr\u00ebs tatimore te tatimpaguesit, si dhe zgjerim i baz\u00ebs tatimore p\u00ebr komun\u00ebn q\u00eb shpie n\u00eb rritjen e t\u00eb hyrave vetanake;<\/h5>\n
Digjitalizimi i procesit t\u00eb vler\u00ebsimit t\u00eb pronave, vjeljes s\u00eb tatimit dhe monitorimit t\u00eb mekanizmave p\u00ebr menaxhimin e tatimit n\u00eb pron\u00eb;<\/h5>\n
Stimulimi i pages\u00ebs automatike t\u00eb tatimit n\u00eb pron\u00eb p\u00ebr nd\u00ebrtimet e reja, duke vendosur nj\u00eb koordinim n\u00eb mes t\u00eb Komunave, Institucioneve financiare dhe Nd\u00ebrtuesve\/Investitor\u00ebve n\u00eb m\u00ebnyr\u00eb q\u00eb nga pronat e financuara p\u00ebrmes kredive t\u00eb vjelet tatimi n\u00eb pron\u00eb, n\u00eb fom\u00eb t\u00eb k\u00ebsteve s\u00eb bashku me vler\u00ebn e k\u00ebstit mujor t\u00eb kredis\u00eb.<\/h5>\n
Autori i k\u00ebtij shkrimi \u00ebsht\u00eb Partner Menaxhues i Kompanis\u00eb Ligjore : ICL Law, Magjist\u00ebr i t\u00eb Drejt\u00ebs Financiare, Administrator Falimentues dhe Avokat i Licencuar me ekspertiz\u00eb t\u00eb theksuar n\u00eb \u00e7\u00ebshtjet civile, komerciale dhe tatimore.<\/em><\/h5>\n","protected":false},"excerpt":{"rendered":"

Ky ligj ka p\u00ebr q\u00ebllim t\u2019i p\u00ebrcaktoj\u00eb rregullat baz\u00eb t\u00eb sjelljes s\u00eb pjes\u00ebmarr\u00ebsve dhe subjekteve t\u00eb
\ntjera n\u00eb trafikun rrugor<\/p>\n","protected":false},"author":1,"featured_media":1026,"comment_status":"open","ping_status":"open","sticky":true,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[9,10,17],"class_list":["post-1053","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interview","tag-business","tag-criminal","tag-violence"],"yoast_head":"\nPSE DUHET TE RRITET TATIMI NE PRON\u00cb? - ICL Legal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/icl.legal\/index.php\/2023\/01\/28\/time-for-action\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PSE DUHET TE RRITET TATIMI NE PRON\u00cb? - ICL Legal\" \/>\n<meta property=\"og:description\" content=\"Ky ligj ka p\u00ebr q\u00ebllim t\u2019i p\u00ebrcaktoj\u00eb rregullat baz\u00eb t\u00eb sjelljes s\u00eb pjes\u00ebmarr\u00ebsve dhe subjekteve t\u00eb tjera n\u00eb trafikun rrugor\" \/>\n<meta property=\"og:url\" content=\"https:\/\/icl.legal\/index.php\/2023\/01\/28\/time-for-action\/\" \/>\n<meta property=\"og:site_name\" content=\"ICL Legal\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-28T08:55:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-01-29T08:32:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/icl.legal\/wp-content\/uploads\/2018\/03\/blog-img-10.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1300\" \/>\n\t<meta property=\"og:image:height\" content=\"940\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"12 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/icl.legal\/index.php\/2023\/01\/28\/time-for-action\/\",\"url\":\"https:\/\/icl.legal\/index.php\/2023\/01\/28\/time-for-action\/\",\"name\":\"PSE DUHET TE RRITET TATIMI NE PRON\u00cb? 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