{"id":17796,"date":"2022-07-28T12:40:39","date_gmt":"2022-07-28T12:40:39","guid":{"rendered":"http:\/\/ndiqparate.al\/?p=17796"},"modified":"2022-07-28T15:41:06","modified_gmt":"2022-07-28T15:41:06","slug":"programe-te-amnistise-fiskale-dhe-deklarimeve-vullnetare-ne-vend-historiku-dhe-baza-ligjore","status":"publish","type":"post","link":"https:\/\/ndiqparate.al\/?p=17796","title":{"rendered":"Programe t\u00eb Amnistis\u00eb Fiskale dhe Deklarimeve Vullnetare n\u00eb Vend, Historiku dhe Baza Ligjore"},"content":{"rendered":"\n<p>Propozimi i par\u00eb p\u00ebr amnisti fiskale n\u00eb Shqip\u00ebri i p\u00ebrket vitit 1999, me iniciativ\u00eb t\u00eb ish-Presidentit Rexhep Meidani, por q\u00eb nuk u pranua as nga qeveria dhe as nga opozita e asaj kohe. Gjat\u00eb dy dekadave t\u00eb fundit, n\u00eb Shqip\u00ebri ka pasur t\u00eb pakt\u00ebn dy iniciativa p\u00ebr amnisti fiskale bazuar n\u00eb deklarim vullnetar t\u00eb pasurive 2011 dhe 2020 n\u00eb kuptimin e qasjes ligjore, por asnj\u00ebri prej propozimeve nuk ka gjetur konsensusin politik dhe t\u00eb organizmave nd\u00ebrkomb\u00ebtar. P\u00ebr k\u00ebt\u00eb arsye, propozimi i vitit 2011 u miratua si iniciativ\u00eb e thjeshta ligjore, me shumic\u00eb t\u00eb thjesht\u00eb votash dhe pa konsensusin e nevojsh\u00ebm politik. Nd\u00ebrsa propozimi i vitit 2020 vijon t\u00eb jet\u00eb projekt, i ndryshuar n\u00eb vitin 2022 dhe aktualisht n\u00eb diskutim p\u00ebr dakord\u00ebsin\u00eb e pal\u00ebve t\u00eb interesit dhe institucioneve nd\u00ebrkomb\u00ebtare.<\/p>\n\n\n\n<p>M\u00eb posht\u00eb po rendisim Baz\u00ebn Ligjore dhe Iniciativat e Qeveris\u00eb Shqiptare ne dy dekada p\u00ebr Falje Detyrimesh, Legalizim, Rivlersim dhe Deklarim Vullnetar.<\/p>\n\n\n\n<iframe width=\"2720\" height=\"442\" seamless frameborder=\"0\" scrolling=\"yes\" src=\"https:\/\/docs.google.com\/spreadsheets\/d\/e\/2PACX-1vTEJWdDdcCIC8wPzQS5XdKimJqTPKu9RSM3j-4U3KDQXHgLjY1aE0_tt9kTMQg0Lpx-eavrogJJ1kVG\/pubchart?oid=878196044&amp;format=interactive\"><\/iframe>\n<br>\n<p style=\"font-size: 11px;\"><small><br>\n<b>Tabela:<\/b> Historiku i programeve t\u00eb amnistis\u00eb fiskale dhe deklarimeve vullnetare n\u00eb Shqip\u00ebri <br>\nBurimi: ODA <br>\nKomente dhe Analiza: Open Data Albania <\/small><\/p>\n\n\n\n<p><strong>Ligji nr. 9986, dat\u00eb 11.09.2008<\/strong> P\u00ebr faljen e detyrimeve doganore dhe tatimore, t\u00eb detyrimeve t\u00eb prapambetura t\u00eb taks\u00ebs vjetore t\u00eb qarkullimit rrugor t\u00eb mjeteve e t\u00eb taks\u00ebs s\u00eb regjistrimit t\u00eb p\u00ebrvitsh\u00ebm t\u00eb mjeteve, si dhe t\u00eb gjobave e kamat\u00ebvonesave t\u00eb papaguara t\u00eb kontributeve t\u00eb sigurimeve t\u00eb detyrueshme shoq\u00ebrore dhe sh\u00ebndet\u00ebsore. Programi p\u00ebr falje t\u00eb detyrimeve u propozua nga K\u00ebshilli i Ministrave dhe u miratua n\u00eb Kuvend me shumic\u00eb t\u00eb thjesht\u00eb votash. &nbsp;Subjektet q\u00eb p\u00ebrfituan nga programi jan\u00eb P\u00ebr personat fizik\u00eb e juridik\u00eb, institucionet shtet\u00ebrore dhe nd\u00ebrmarrje e shoq\u00ebri me kapital shtet\u00ebror. Subjekte t\u00eb p\u00ebrjashtuara subjektet p\u00ebr t\u00eb cil\u00ebt ka filluar nj\u00eb procedim penal detyrimi i t\u00eb cil\u00ebve \u00ebsht\u00eb p\u00ebrcaktuar me vendim gjyq\u00ebsor t\u00eb form\u00ebs s\u00eb prer\u00eb, ose q\u00eb e kan\u00eb paguar detyrimin, me t\u00eb gjith\u00eb komponent\u00ebt e tij.<\/p>\n\n\n\n<p><strong>Ligji nr. 10228, dat\u00eb 04.02.2010<\/strong>, i cili ndryshoi Ligjin nr. 8438, dat\u00eb 28.12.1998 P\u00ebr tatimin mbi t\u00eb ardhurat. Ky ligj mund\u00ebsonte rritjen e kapitaleve t\u00eb shoq\u00ebrive tregtare, t\u00eb krijuara n\u00ebp\u00ebrmjet t\u00eb ardhurave t\u00eb padeklaruara m\u00eb par\u00eb nga individ\u00ebt, me q\u00ebllim p\u00ebr t\u00eb legalizuar \u00e7do aset t\u00eb tyre t\u00eb padeklaruar. Konkretisht rishikimi i ligjit P\u00ebr Tatimin mbi t\u00eb ardhurat. mund\u00ebsonte njohjen e t\u00eb ardhurave n\u00eb form\u00eb monetare p\u00ebr shtimin e kapitalit, me burime nga jasht\u00eb shoq\u00ebris\u00eb, kapitale q\u00eb nuk jan\u00eb t\u00eb tatuara m\u00eb par\u00eb dhe q\u00eb nuk jan\u00eb t\u00eb shoq\u00ebruara me dokumente&nbsp; zyrtare,&nbsp; q\u00eb&nbsp; v\u00ebrtetojn\u00eb&nbsp; origjin\u00ebn e t\u00eb&nbsp; ardhurave.&nbsp; Propozimi u b\u00eb nga K\u00ebshilli i Ministrave dhe u miratua me shumic\u00eb t\u00eb thjesht\u00eb votash. Procedurat&nbsp; u p\u00ebrcaktuan me&nbsp; udh\u00ebzim t\u00eb Ministrit t\u00eb Financave.<\/p>\n\n\n\n<p><strong>Ligji Nr. 10 418, dat\u00eb 21.4.2011<\/strong> P\u00ebr legalizimin e kapitalit dhe faljen e nj\u00eb pjese t\u00eb borxhit tatimor dhe doganor, i ndryshuar rivler\u00ebsimi i pasqyrave financiare deri n\u00eb fund t\u00eb vitit 2013. Amnistia fiskale e par\u00eb u propozua n\u00eb Prill 2011, pas kriz\u00ebs financiare bot\u00ebrore t\u00eb vitit 2008. Deklarimi vullnetar i pasuris\u00eb (DVP) ishte thelbi i programit t\u00eb propozuar, n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb shmangej evazioni fiskal n\u00eb t\u00eb ardhmen, dhe synonte legalizimin e pasurive dhe faljen e nj\u00eb pjese t\u00eb borxhit tatimor e doganor, ku p\u00ebrfshiheshin detyrimet tatimore t\u00eb papaguara t\u00eb individ\u00ebve deri m\u00eb 31 Dhjetor 2010. Propozimi p\u00ebr amnisti t\u00eb p\u00ebrgjithshme fiskale dhe penale nuk gjeti p\u00ebrkrahjen e opozit\u00ebs dhe programi u miratua si nj\u00eb praktik\u00eb ligjore alternative p\u00ebr legalizimin e kapitaleve dhe faljen e nj\u00eb pjese t\u00eb borxhit fiskal. Miratimi i ligjit u b\u00eb me shumic\u00eb t\u00eb thjesht\u00eb votash, me propozim t\u00eb K\u00ebshillit t\u00eb Ministrave dhe pa dakord\u00ebsin\u00eb e opozit\u00ebs. <strong>Subjektet q\u00eb p\u00ebrfituan nga programi<\/strong>: Individ\u00ebt, personat fizik\u00eb dhe juridik. Nga falja e detyrimeve tatimore e doganore p\u00ebrjashtohen zyrtar\u00ebt q\u00eb kan\u00eb detyrimin p\u00ebr deklarim t\u00eb pasuris\u00eb, si dhe personat juridik\u00eb, n\u00eb t\u00eb cil\u00ebt k\u00ebta zyrtar\u00eb kan\u00eb aksione apo kuota kapitali.<\/p>\n\n\n\n<p><strong>Ligji <a>Nr. 39 dat\u00eb 17.4.2014<\/a><\/strong> P\u00ebr faljen e d\u00ebnimeve administrative n\u00eb form\u00ebn e gjobave, t\u00eb v\u00ebna n\u00eb baz\u00eb t\u00eb kontrolleve dhe verifikimeve tatimore, t\u00eb kryera p\u00ebr periudh\u00ebn Mars &#8211; Gusht 2013. Kjo nism\u00eb ligjore synonte faljen e gjobave ndaj biznesit dhe sip\u00ebrmarrjes t\u00eb vendosura nga administrata si pjes\u00eb e detyrimit tatimor t\u00eb tatimpaguesve, t\u00eb vendosura gjat\u00eb periudh\u00ebs s\u00eb zgjedhjeve parlamentare Mars &#8211; Gusht 2013. Ligji parashikon q\u00eb brenda Tetorit 2013, administratat tatimore, qendrore e vendore, duhet t\u00eb fshinte nga regjistrat gjobat e falura si dhe t\u00eb b\u00ebnte pasqyrimet e sakta.<\/p>\n\n\n\n<p><strong>Ligji Nr. 66, dat\u00eb 14.07.2015<\/strong> P\u00ebr faljen e gjobave p\u00ebr mospagimin n\u00eb afat t\u00eb kontributeve t\u00eb detyrueshme t\u00eb sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore nga subjektet juridike dhe fizike. Ligji u propozua nga K\u00ebshilli i Ministrave dhe u miratua me shumic\u00eb t\u00eb thjesht\u00eb votash. E drejta e subjekteve q\u00eb p\u00ebrfitonin nga dispozitat e k\u00ebtij ligji mund t\u00eb ushtrohej n\u00eb periudh\u00ebn Gusht deri Tetor 2015. Brenda 3 muajve pas hyrjes n\u00eb fuqi t\u00eb k\u00ebtij ligji, administrata tatimore fshin d\u00ebnimet administrative, t\u00eb falura sipas ligjit, dhe b\u00ebn pasqyrimet konkrete t\u00eb fshirjes n\u00eb regjistrat e saj.<\/p>\n\n\n\n<p><strong>Ligji Nr. 33, dat\u00eb 30.03.2017<\/strong> P\u00ebr pages\u00ebn dhe fshirjen apo shuarjen e detyrimeve tatimore t\u00eb pagueshme n\u00eb dogan\u00eb, si dhe procedura e heqjes nga qarkullimi i mjeteve t\u00eb transportit pas fshirjes dhe shuarjes s\u00eb detyrimeve tatimore. T\u00eb gjith\u00eb tatimpaguesit e regjistruar n\u00eb regjistrin aktiv, pasiv ose t\u00eb \u00e7regjistruar, q\u00eb kan\u00eb detyrime tatimore t\u00eb papaguara ndaj administrat\u00ebs tatimore qendrore e vendore, mund t\u00eb p\u00ebrfitojn\u00eb nga fshirja apo falja, sipas kushteve t\u00eb p\u00ebrcaktuara n\u00eb k\u00ebt\u00eb ligj. Drafti i par\u00eb i ligjit t\u00eb faljes u kund\u00ebrshtua nga FMN, e cila k\u00ebrkoi q\u00eb t\u00eb fshiheshin vet\u00ebm ato detyrime q\u00eb ishin t\u00eb pamundura p\u00ebr t\u2019u mbledhur dhe t\u00eb b\u00ebhej maksimumi p\u00ebr t\u00eb ark\u00ebtuar detyrimet e mbledhshme. Propozimi nuk pati dakord\u00ebsin\u00eb e opozit\u00ebs dhe p\u00ebr k\u00ebt\u00eb arsye u miratua me shumic\u00eb t\u00eb thjesht\u00eb votash, pas amendimeve t\u00eb b\u00ebra draftit t\u00eb par\u00eb t\u00eb ligjit.<\/p>\n\n\n\n<p>Propozimi m\u00eb i Fundit p\u00ebr Amnistin\u00eb Fiskale dhe Penale i propozuar n\u00eb vitin 2020 \u00ebsht\u00eb nj\u00eb iniciativ\u00eb e cila u rithye nga Parlamenti p\u00ebr rishikime tek institucioni iniciues. Ky draft risillet n\u00eb Konsultim Publik n\u00eb Qershor 2022. M\u00eb me detaje oponenc\u00eb, mendime dhe konkluzione p\u00ebr draftin aktual, mund t\u00eb gjeni n\u00eb Publikimet e organizat\u00ebs AIS promotor Open Data Albania.<\/p>\n\n\n\n<b>Shkarko excel:<\/b> <a href=\"https:\/\/ndiqparate.al\/wp-content\/uploads\/2022\/07\/Programe-te-Amnistise-Fiskale-dhe-Deklarimeve-Vullnetare-ne-Vend-Historiku-dhe-Baza-Ligjore.xls\">Programe t\u00eb Amnistis\u00eb Fiskale dhe Deklarimeve Vullnetare n\u00eb Vend, Historiku dhe Baza Ligjore<\/a><br>\n<b>Komente dhe Analiza :<\/b> Open Data Albania<br>\n<b>Kontribuoi: <\/b> Elivar Golemi\n<style>\np{\ntext-align: justify !important;\n}\n<\/style>\n","protected":false},"excerpt":{"rendered":"<p>Propozimi i par\u00eb p\u00ebr amnisti fiskale n\u00eb Shqip\u00ebri i p\u00ebrket vitit 1999, me iniciativ\u00eb t\u00eb ish-Presidentit Rexhep Meidani, por q\u00eb nuk u pranua as nga qeveria dhe as nga opozita e asaj kohe. Gjat\u00eb dy dekadave t\u00eb fundit, n\u00eb Shqip\u00ebri ka pasur t\u00eb pakt\u00ebn dy iniciativa p\u00ebr amnisti fiskale bazuar n\u00eb deklarim vullnetar t\u00eb pasurive 2011 dhe 2020 n\u00eb kuptimin e qasjes ligjore, por asnj\u00ebri&hellip; <\/p>\n","protected":false},"author":1,"featured_media":17798,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false},"categories":[39],"tags":[4604,4607,4599,4600,4606,4605,4609,4603,4596,4602,4598,4601,4608,4597],"jetpack_featured_media_url":"https:\/\/i1.wp.com\/ndiqparate.al\/wp-content\/uploads\/2022\/07\/chart-1.png?fit=810%2C382&ssl=1","jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":24900,"url":"https:\/\/ndiqparate.al\/?p=24900","url_meta":{"origin":17796,"position":0},"title":"RREZIQET E LIGJIT P\u00cbR MARR\u00cbVESHJE P\u00cbR PAQEN FISKALE","date":"January 21, 2026","format":false,"excerpt":"Ligji p\u00ebr Marr\u00ebveshjen e Paqes Fiskale, i prezantuar gjat\u00eb periudh\u00ebs zgjedhore 2025 dhe tashm\u00eb i miratuar dhe publikuar n\u00eb Fletoren Zyrtare ( janar 2026), ka kaluar pothuajse pa debat publik dhe parlamentar. N\u00eb Parlament, ligji u konfondua me ligjin p\u00ebr faljen e detyrimeve tatimore, duke u minimizuar rrezikun e injektimit\u2026","rel":"","context":"In &quot;ODA n\u00eb media&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/ndiqparate.al\/wp-content\/uploads\/2026\/01\/Screenshot-2026-01-21-184602-1.png?fit=978%2C663&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":22908,"url":"https:\/\/ndiqparate.al\/?p=22908","url_meta":{"origin":17796,"position":1},"title":"Ndryshime n\u00eb t\u00eb Ardhurat Buxhetore 2024, Akt Normativ Nr. 3 dat\u00eb 28.08.2024","date":"September 10, 2024","format":false,"excerpt":"Open Data Albania po analizon ndryshimet n\u00eb t\u00eb ardhurat buxhetore p\u00ebr vitin 2024, me Akt Normativ Nr. 3 dat\u00eb 28.08.2024. Ky \u00ebsht\u00eb ndryshimi i dyt\u00eb i buxhetit t\u00eb planifikuar me Ligj Nr. 97\/2023. Ndryshimi i par\u00eb planifikimeve buxhetore u miratua n\u00eb shkurt me Akt Normativ Nr. 1\/2024 (shih artikullin p\u00ebr\u2026","rel":"","context":"In &quot;Artikuj&quot;","img":{"alt_text":"","src":"https:\/\/i1.wp.com\/ndiqparate.al\/wp-content\/uploads\/2024\/11\/Data.Al_-Ndryshime-ne-Zerat-e-Kategorise-Tatime-dhe-Dogana-AN-3_2024-vs-AN-1_2024.png?fit=600%2C371&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":25234,"url":"https:\/\/ndiqparate.al\/?p=25234","url_meta":{"origin":17796,"position":2},"title":"Q\u00ebndrimi i AIS mbi Raportin e Ardhsh\u00ebm p\u00ebr Sundimin e Ligjit","date":"February 20, 2026","format":false,"excerpt":"Organizata AIS d\u00ebshiron t\u00eb shpreh\u00eb shqet\u00ebsimet e saj lidhur me disa aspekte kritike t\u00eb sundimit t\u00eb ligjit n\u00eb Shqip\u00ebri, me fokus n\u00eb sektorin e Nd\u00ebrmarrjeve Shtet\u00ebrore (SOE) dhe legjislacionin q\u00eb ndikon n\u00eb Prokurimin Publik, Partneritetet Publik-Private (PPP) dhe privatizimin e aseteve shtet\u00ebrore. 1. 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Sipas\u2026","rel":"","context":"In &quot;Artikuj ODA&quot;","img":{"alt_text":"","src":"https:\/\/i2.wp.com\/ndiqparate.al\/wp-content\/uploads\/2025\/01\/image-14.png?fit=1200%2C461&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":23623,"url":"https:\/\/ndiqparate.al\/?p=23623","url_meta":{"origin":17796,"position":5},"title":"Buxhetimi Vendor n\u00eb Bashkin\u00eb Berat: Analiz\u00eb e t\u00eb Ardhurave, Shpenzimeve dhe Burimeve t\u00eb Financimit","date":"January 10, 2025","format":false,"excerpt":"Buxhetimi vendor \u00ebsht\u00eb nj\u00eb proces ky\u00e7 p\u00ebr sigurimin e zhvillimit t\u00eb q\u00ebndruesh\u00ebm t\u00eb nj\u00ebsive t\u00eb qeverisjes vendore. Ai mund\u00ebson menaxhimin efektiv t\u00eb burimeve financiare p\u00ebr t\u00eb p\u00ebrmir\u00ebsuar sh\u00ebrbimet dhe infrastruktur\u00ebn publike. 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