{"id":17809,"date":"2022-07-28T15:51:48","date_gmt":"2022-07-28T15:51:48","guid":{"rendered":"http:\/\/ndiqparate.al\/?p=17809"},"modified":"2022-07-28T15:57:18","modified_gmt":"2022-07-28T15:57:18","slug":"kapitali-i-legalizuar-dhe-te-ardhurat-e-arketuara-amnisti-2011-permes-ligjit-nr-10418-2011-per-legalizimin-e-kapitalit-dhe-faljen-e-nje-pjese-te-borxhit-tatimor-dhe-doganor","status":"publish","type":"post","link":"https:\/\/ndiqparate.al\/?p=17809","title":{"rendered":"Kapitali i Legalizuar dhe t\u00eb ardhurat e ark\u00ebtuara Amnisti 2011 p\u00ebrmes Ligjit nr 10418\/2011 P\u00ebr legalizimin e Kapitalit dhe Faljen e nj\u00eb pjese t\u00eb Borxhit Tatimor dhe Doganor"},"content":{"rendered":"\n<p>Open Data Albania po publikon t\u00eb dh\u00ebna mbi vler\u00ebn e Kapitalit t\u00eb Legalizuarp\u00ebrmes iniciativ\u00ebs s\u00eb Qeveris\u00eb Shqiptare p\u00ebr amnisti apo legalizim kapitali n\u00eb vitit 2011, konkretisht <strong>&nbsp;<\/strong>Ligjit nr 10418\/2011 P\u00ebr legalizimin e Kapitalit dhe Faljen e nj\u00eb pjese te Borxhit Tatimor dhe Doganor.Gjat\u00eb dy dekadave t\u00eb fundit, n\u00eb Shqip\u00ebri ka pasur disa Ligje q\u00eb mund\u00ebsojn\u00eb falje fiskale. 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. Pritjet e qeveris\u00eb ishin shum\u00eb t\u00eb larta, por 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.<\/p>\n\n\n\n<p>Sipas t\u00eb dh\u00ebnave t\u00eb Ministris\u00eb s\u00eb Financave dhe Raportit t\u00eb Kontrollit t\u00eb Lart\u00eb t\u00eb Shtetit p\u00ebr monitorimin e Buxhetit, gjat\u00eb periudh\u00ebs 5-mujore Tetor 2011 &#8211; Shkurt 2012, shuma e kapitaleve t\u00eb legalizuara sh\u00ebnoi 270 miliard\u00eb lek\u00eb (rreth 2 miliard euro). K\u00ebto jan\u00eb kryesisht rivler\u00ebsim i pasurive. &nbsp;T\u00eb ardhura shtes\u00eb n\u00eb buxhetin e shtetit sh\u00ebnuan 2.85 miliard\u00eb lek\u00eb (norm\u00eb mesatare tatimi prej 1.1%).Nga totali i kapitaleve te legalizuara, shuma n\u00eb t\u00eb holla e deklaruar rezulton t\u00eb jet\u00eb rreth 4.9 miliard\u00eb lek\u00eb ose 39.5 milion euro, nga te cilat 0.5 milion euro p\u00ebrllogaritet t\u00eb jen\u00eb transferuar jasht\u00eb Shqip\u00ebris\u00eb.<\/p>\n\n\n\n<iframe width=\"603\" height=\"293\" seamless=\"\" frameborder=\"0\" scrolling=\"yes\" src=\"https:\/\/docs.google.com\/spreadsheets\/d\/e\/2PACX-1vT9MlW10JAieWS3ORY96Kytdjn50qbhJ6SgLqvjd341jaGlWfZvwTa4k_FPDftJdjQPUf_FkQ8fYBa_\/pubchart?oid=1091637732&amp;format=interactive\"><\/iframe>\n<br>\n<p style=\"font-size: 11px;\"><small><br>\n<b>Tabela:<\/b> Kapitali i Legalizuar dhe te ardhurat e ark\u00ebtuara ne zbatim te Ligjit nr 10418\/2011 P\u00ebr legalizimin e Kapitalit dhe Faljen e nj\u00eb pjese te Borxhit Tatimor dhe Doganor \n <br>\nBurimi: MEF <a href=\"https:\/\/www.financa.gov.al\/te-ardhura-nga-legalizimi-i-kapitalit\/ \"> T\u00eb ardhura nga legalizimi i kapitaleve <\/a> <br>\nKomente dhe Analiza: Open Data Albania <\/small><\/p>\n\n\n\n<iframe width=\"682\" height=\"371\" seamless=\"\" frameborder=\"0\" scrolling=\"yes\" src=\"https:\/\/docs.google.com\/spreadsheets\/d\/e\/2PACX-1vT9MlW10JAieWS3ORY96Kytdjn50qbhJ6SgLqvjd341jaGlWfZvwTa4k_FPDftJdjQPUf_FkQ8fYBa_\/pubchart?oid=2036751104&amp;format=interactive\"><\/iframe>\n<br>\n<p style=\"font-size: 11px;\"><small><br>\nBurimi: MEF <a href=\"https:\/\/www.financa.gov.al\/te-ardhura-nga-legalizimi-i-kapitalit\/ \"> T\u00eb ardhura nga legalizimi i kapitaleve <\/a> <br>\nKomente dhe Analiza: Open Data Albania <\/small><\/p>\n\n\n\n<p><strong>Subjektet q\u00eb p\u00ebrfituan nga programi<\/strong> i legalizimit jan\u00eb sipas disa kategorive. Konkretisht Deklarim dhe legalizim apo rivler\u00ebsim kapitali dhe detyrimesh mbi baza deklarimi vullnetar:<\/p>\n\n\n\n<ol type=\"1\"><li>Individ\u00ebt, personat fizik\u00eb\/juridik\u00eb mund t\u00eb deklarojn\u00eb vullnetarisht kapitalin e padeklaruar m\u00eb par\u00eb, ose t\u00eb deklaruar gabim, kundrejt tarif\u00ebs 3 p\u00ebr qind t\u00eb shum\u00ebs totale t\u00eb deklaruar.<\/li><li>Individ\u00ebt q\u00eb kan\u00eb n\u00eb pron\u00ebsi pasuri t\u00eb paluajtshme b\u00ebjn\u00eb rivler\u00ebsimin me vler\u00ebn e tregut, kundrejt nj\u00eb tarife 1 p\u00ebr qind e diferenc\u00ebs n\u00eb vler\u00eb, si dhe personat juridik\u00eb, q\u00eb kan\u00eb t\u00eb regjistruar ne pasqyrat e tyre financiare pasuri me vler\u00eb m\u00eb t\u00eb vog\u00ebl se ajo e tregut, b\u00ebjn\u00eb rivler\u00ebsimin me vler\u00ebn e tregut kundrejt tarifave: 3 p\u00ebr qind t\u00eb diferenc\u00ebs p\u00ebr pasurit\u00eb e paluajtshme dhe 5 p\u00ebr qind p\u00ebr makineri\/pajisje.<\/li><li>Subjektet\/individ\u00ebt q\u00eb deklarojn\u00eb vullnetarisht vlera monetare, t\u00eb cilat d\u00ebshirojn\u00eb ti transferojn\u00eb jasht\u00eb shtetit p\u00ebrpara afatit 3-vje\u00e7ar nga data e legalizimit t\u00eb tyre, u mbahet si penalitet 3 &#8211; 13 p\u00ebr qind e shum\u00ebs s\u00eb legalizuar, n\u00eb var\u00ebsi t\u00eb periudh\u00ebs s\u00eb transferimit.&nbsp;<\/li><li>Tatimpaguesit q\u00eb kan\u00eb deklaruar detyrim tatimor m\u00eb t\u00eb vog\u00ebl, mund t\u00eb b\u00ebjn\u00eb deklarimin vullnetar real tatimor, p\u00ebrpara se ndaj tyre t\u00eb fillonte nj\u00eb kontroll i administrat\u00ebs tatimore.<\/li><\/ol>\n\n\n\n<p>Nd\u00ebrsa sa i takon Falje e detyrimeve tatimore, doganore dhe t\u00eb tjera detyrime t\u00eb mbartura nd\u00ebr vite: Falje e plot\u00eb ose pjesshme e detyrimeve tatimore dhe doganore, t\u00eb individ\u00ebve dhe personave fizik\u00eb t\u00eb regjistruar si biznes i vog\u00ebl, apo subjekt i TVSH-s\u00eb, t\u00eb mbetura t\u00eb papaguara, sipas kushte dhe afateve kohore t\u00eb p\u00ebrcaktuara n\u00eb k\u00ebt\u00eb ligj.&nbsp; Falje e plot\u00eb ose pjesshme e gjobave dhe kamat\u00ebvonesave t\u00eb papaguara p\u00ebr t\u00eb gjith\u00eb debitor\u00ebt ndaj administrat\u00ebs tatimore dhe doganore, sipas kushteve dhe afateve t\u00eb p\u00ebrcaktuara. Falje e plot\u00eb\/pjesshme e detyrimeve t\u00eb tatimpaguesve t\u00eb vet\u00ebpun\u00ebsuar, p\u00ebrfshir\u00eb bujq\u00ebsin\u00eb, t\u00eb detyrimeve t\u00eb papaguara q\u00eb lidhen me kontributet e sigurimeve shoq\u00ebrore e sh\u00ebndet\u00ebsore p\u00ebr veten e tyre, sipas periudhave kohore t\u00eb p\u00ebrcaktuar n\u00eb k\u00ebt\u00eb ligj. &nbsp;Falje e plot\u00eb\/pjesshme e detyrimeve t\u00eb prapambetura t\u00eb pronar\u00ebve t\u00eb mjeteve p\u00ebr taks\u00ebn e regjistrimit t\u00eb p\u00ebrvitsh\u00ebm t\u00eb mjeteve dhe taks\u00ebn vjetore t\u00eb qarkullimit rrugor, sipas periudhave q\u00eb kan\u00eb futur n\u00eb territorin doganor t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb automjete dhe nuk kan\u00eb paguar detyrimet ndaj administrat\u00ebs doganore. &nbsp;Falje e gjobave t\u00eb papaguara nga drejtuesit e mjeteve apo pronar\u00ebt e tyre, t\u00eb v\u00ebna nga inspektor\u00ebt e kontrollit rrugor deri n\u00eb dat\u00ebn 31 dhjetor 2010.&nbsp; Falje e plote\/pjesshme e detyrimeve t\u00eb prapambetura p\u00ebr energjin\u00eb elektrike dhe konsumin e ujit, sipas periudh\u00ebs se lindjes s\u00eb detyrimit, p\u00ebr t\u00eb gjith\u00eb debitor\u00ebt familjar\u00eb, si dhe&nbsp; kamat\u00ebvonesat e p\u00ebrllogaritura nga mos pagesa e faturave, p\u00ebrfshire grupet n\u00eb nevoj\u00eb. &nbsp;Falje e detyrimeve t\u00eb papaguara t\u00eb tatimpaguesve nga veprimet me t\u00eb ardhurat jo tatimore, si pull\u00eb akcize, mos pagesat p\u00ebr arka regjistruese, certifikata tatimore, shtypshkrime, etj.<\/p>\n\n\n\n<p><strong>Subjekte t\u00eb p\u00ebrjashtuara<\/strong>: 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>Iniciativa Ligjore p\u00ebr Amnisti fiskale dhe penale e prezantuar p\u00ebr Konsultim Publik nga Ministria e Financave pritet t\u00eb marr\u00eb vler\u00ebsim n\u00eb Sesionin Kuvendor q\u00eb fillon shtator 2022. M\u00eb shum\u00eb detaje p\u00ebr k\u00ebt\u00eb Amnisti t\u00eb mundshme kome te, konkluzione analiz\u00eb dhe rekomandime jan\u00eb publikuar n\u00eb rubrik\u00ebn <a href=\"http:\/\/ais.al\/new\/publications\/\">Publikime<\/a> web-faqe e AIS promotor i Open Data Albania.<\/p>\n\n\n\n<b>Shkarko excel:<\/b> <a href=\"https:\/\/ndiqparate.al\/wp-content\/uploads\/2022\/07\/Kapitali-i-Legalizuar-dhe-te-ardhurat-e-arketuara-Amnisti-2011-permes-Ligjit-nr-10418-2011-Per-legalizimin-e-Kapitalit-dhe-Faljen-e-nje-pjese-te-Borxhit-Tatimor-dhe-Doganor.xls\">Kapitali i Legalizuar dhe t\u00eb ardhurat e ark\u00ebtuara Amnisti 2011 p\u00ebrmes Ligjit nr 10418\/2011 P\u00ebr legalizimin e Kapitalit dhe Faljen e nj\u00eb pjese t\u00eb Borxhit Tatimor dhe Doganor<\/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>Open Data Albania po publikon t\u00eb dh\u00ebna mbi vler\u00ebn e Kapitalit t\u00eb Legalizuarp\u00ebrmes iniciativ\u00ebs s\u00eb Qeveris\u00eb Shqiptare p\u00ebr amnisti apo legalizim kapitali n\u00eb vitit 2011, konkretisht &nbsp;Ligjit nr 10418\/2011 P\u00ebr legalizimin e Kapitalit dhe Faljen e nj\u00eb pjese te Borxhit Tatimor dhe Doganor.Gjat\u00eb dy dekadave t\u00eb fundit, n\u00eb Shqip\u00ebri ka pasur disa Ligje q\u00eb mund\u00ebsojn\u00eb falje fiskale. Amnistia fiskale e par\u00eb u propozua n\u00eb Prill&hellip; <\/p>\n","protected":false},"author":1,"featured_media":17833,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false},"categories":[39],"tags":[4590,1131,76,4610,1976],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/ndiqparate.al\/wp-content\/uploads\/2022\/07\/Data.Al_-Kapitali-i-Legalizuar-ne-zbatim-te-Ligjit-nr-10418_2011-Per-legalizimin-e-Kapitalit-dhe-Faljen-e-nje-pjese-te-Borxhit-Tatimor-dhe-Doganor.png?fit=682%2C403&ssl=1","jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":24900,"url":"https:\/\/ndiqparate.al\/?p=24900","url_meta":{"origin":17809,"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":24479,"url":"https:\/\/ndiqparate.al\/?p=24479","url_meta":{"origin":17809,"position":1},"title":"Origjina e Kapitalit Bankar n\u00eb Shqip\u00ebri Korrik 2025","date":"August 15, 2025","format":false,"excerpt":"Open Data Albania po analizon struktur\u00ebn e kapitalit bankar sipas Origjin\u00ebs s\u00eb Kapitalit p\u00ebr banka t\u00eb nivelit t\u00eb dyt\u00eb. Origjin\u00eb kemi konsideruar vendin apo regjistrin e biznesit ku \u00ebsht\u00eb regjistruar paketa kontrolluese aksionare p\u00ebr personat juridik\u00eb, apo shtet\u00ebsin\u00eb e deklaruar p\u00ebr personat individ\u00eb aksioner t\u00eb drejtp\u00ebrdrejte apo fundor t\u00eb deklaruar.\u2026","rel":"","context":"In &quot;Artikuj ODA&quot;","img":{"alt_text":"","src":"https:\/\/i2.wp.com\/ndiqparate.al\/wp-content\/uploads\/2025\/08\/Data.Al_-Struktura-e-Kapitalit-te-Bankave-te-Nivelit-te-Dyte-ne-Shqiperi-sipas-Origjines-se-Zoteruesit-Korrik-2025.png?fit=563%2C472&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":22893,"url":"https:\/\/ndiqparate.al\/?p=22893","url_meta":{"origin":17809,"position":2},"title":"Performanca Financiare e Bankave t\u00eb Nivelit t\u00eb Dyt\u00eb p\u00ebr vitin 2023. Origjina e Kapitalit","date":"October 15, 2024","format":false,"excerpt":"Open Data Albania po hulumton mbi perfomac\u00ebn financiare t\u00eb bankave t\u00eb nivelit t\u00eb dyt\u00eb p\u00ebr vitin 2023. T\u00eb dh\u00ebnat jan\u00eb marr\u00eb nga bilancet e audituara q\u00eb subjektet financiare banka depozitojn\u00eb pran\u00eb Qendr\u00ebs Komb\u00ebtare t\u00eb Biznesit (QKB). Aktualisht n\u00eb Shqip\u00ebri operojn\u00eb 11 Banka t\u00eb Nivelit t\u00eb Dyt\u00eb, prej t\u00eb cilave 5\u2026","rel":"","context":"In &quot;Artikuj&quot;","img":{"alt_text":"","src":"https:\/\/i1.wp.com\/ndiqparate.al\/wp-content\/uploads\/2024\/11\/Data.Al_-Pesha-e-seciles-banke-ne-fitimin-total-te-tregut-bankar-2023.png?fit=600%2C371&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":24844,"url":"https:\/\/ndiqparate.al\/?p=24844","url_meta":{"origin":17809,"position":3},"title":"P\u00ebrtej retorik\u00ebs: \u00c7far\u00eb tregojn\u00eb t\u00eb dh\u00ebnat p\u00ebr PPP-t\u00eb n\u00eb Shqip\u00ebri?","date":"October 10, 2025","format":false,"excerpt":"Partneritetet Publike-Private kan\u00eb hyr\u00eb n\u00eb fjalorin e politikave publike n\u00eb Shqip\u00ebri si nj\u00eb zgjidhje p\u00ebr t\u00eb p\u00ebrshpejtuar investimet infrastrukturore pa rritur menj\u00ebher\u00eb borxhin shtet\u00ebror. N\u00eb teori, ky mekaniz\u00ebm synon t\u00eb sjell\u00eb kapital privat, eficienc\u00eb dhe teknologji t\u00eb avancuar n\u00eb projekte q\u00eb ndryshe do t\u00eb k\u00ebrkonin dekada financime publike. N\u00eb praktik\u00eb,\u2026","rel":"","context":"In &quot;ODA njoftime n\u00eb shtyp&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/ndiqparate.al\/wp-content\/uploads\/2025\/10\/56003-home-cover.jpg?fit=1200%2C800&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":22908,"url":"https:\/\/ndiqparate.al\/?p=22908","url_meta":{"origin":17809,"position":4},"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":24997,"url":"https:\/\/ndiqparate.al\/?p=24997","url_meta":{"origin":17809,"position":5},"title":"Lista e Investimeve t\u00eb Agjencis\u00eb Komb\u00ebtare t\u00eb Shoq\u00ebris\u00eb s\u00eb Informacionit (AKSHI) p\u00ebr vitet 2025-2028, sipas Ligjit Nr. 87\/2025 'P\u00ebr Buxhetin e Vitit 2026'","date":"February 7, 2026","format":false,"excerpt":"Open Data Albania n\u00eb k\u00ebt\u00eb artikull analizon List\u00ebn e Investimeve t\u00eb Agjencis\u00eb Komb\u00ebtare t\u00eb Shoq\u00ebris\u00eb s\u00eb Informacionit (AKSHI) p\u00ebr periudh\u00ebn 2025-2028. 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