{"id":3430,"date":"2022-09-23T14:35:05","date_gmt":"2022-09-23T14:35:05","guid":{"rendered":"http:\/\/188.166.45.142\/?page_id=3430"},"modified":"2022-10-03T12:46:14","modified_gmt":"2022-10-03T12:46:14","slug":"procedurat-tatimore","status":"publish","type":"page","link":"https:\/\/dhka.org.al\/en\/procedurat-tatimore\/","title":{"rendered":"Tax procedures"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"3430\" class=\"elementor elementor-3430\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-98bc241 elementor-section-boxed elementor-section-gap-beside-yes elementor-section-height-default elementor-section-height-default elementor-section-column-vertical-align-stretch\" data-id=\"98bc241\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-683bbc5\" data-id=\"683bbc5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bd71272 elementor-widget elementor-widget-text-editor\" data-id=\"bd71272\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.22.0 - 26-06-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><span lang=\"SQ\">Supported VKM no. 18 dated 12.01.2011, for some changes in VKM 1058 dated 21.10.2009 &quot;On determining the minimum registration limit for Value Added Tax (VAT)&quot;, the national bar association reminds lawyers of the monthly update with the law on procedures tax and the deadlines that must be followed, as follows:<\/span><\/p><p><span lang=\"SQ\">Within the 10th of each month, an electronic recitation of sales books and purchase books for the previous month is made. This reporting is mandatory even if you do not have any sale or purchase action. For the lawyers who have performed activities during the month, it is important to have completed the sales invoice, for each realized sale of the lawyer&#039;s service.<\/span><\/p><p><span lang=\"SQ\">Within the 14th of each month, the electronic declaration of VAT for the previous month is made, the system generates the VAT declaration in two copies, and within this date the payments are made to a bank. Submission of the above statement to the bank is mandatory even if the statement results in zero obligation.<\/span><\/p><p><span lang=\"SQ\">At the end of each quarter, by the 10th of the following month, the electronic declaration of social and health insurance obligations for the quarter and the payment of these obligations, according to the statement generated for this purpose by the system, is made to a bank. A copy of the quarterly social security and health insurance slip is deposited in the bank together with the corresponding statement.<\/span><\/p><p><span lang=\"SQ\">For any ambiguity in this direction, the National Chamber of Advocacy offers you free consultancy,<br \/>with contact number\u00a0<b>042 2 251876.<\/b><\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62c1377 elementor-widget elementor-widget-spacer\" data-id=\"62c1377\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.22.0 - 26-06-2024 *\/\n.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}.e-con{--container-widget-width:100%}.e-con-inner>.elementor-widget-spacer,.e-con>.elementor-widget-spacer{width:var(--container-widget-width,var(--spacer-size));--align-self:var(--container-widget-align-self,initial);--flex-shrink:0}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container,.e-con>.elementor-widget-spacer>.elementor-widget-container{height:100%;width:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer{height:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner{height:var(--container-widget-height,var(--spacer-size))}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty,.e-con>.elementor-widget-spacer.elementor-widget-empty{position:relative;min-height:22px;min-width:22px}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon,.e-con>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon{position:absolute;top:0;bottom:0;left:0;right:0;margin:auto;padding:0;width:22px;height:22px}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Mb\u00ebshtetur VKM nr. 18 date 12.01.2011,per disa ndryshime ne VKM 1058 date 21.10.2009\u00a0\u201cP\u00ebr p\u00ebrcaktimin e kufirit minimal te regjistrimit p\u00ebr Tatimin Mbi Vler\u00ebn e Shtuar (TVSH)\u201c\u00a0, dhoma komb\u00ebtare e avokatis\u00eb ve ne kujtese te avokateve azhornimin mujor me ligjin p\u00ebr procedurat tatimore dhe afatet qe duhet te ndjekin, si me posht\u00eb: Brenda dat\u00ebs\u00a010 te \u00e7do muaji behet deklamim elektronik\u00a0i librave te shitjes dhe librave te blerjes p\u00ebr muajin paraardh\u00ebs. Ky raportim behet detyrimisht edhe neqoft\u00ebse nuk kini asnj\u00eb veprim shitje apo blerje. P\u00ebr avokatet qe kane kryer veprimtari gjate muajit \u00ebsht\u00eb e r\u00ebnd\u00ebsishme te ken\u00eb plot\u00ebsuar fatur\u00ebn e shitjes, p\u00ebr \u00e7do shitje te realizuar te sh\u00ebrbimit te avokatis\u00eb. Brenda dat\u00ebs 14 te \u00e7do muaji behet deklarimi elektronik I TVSh p\u00ebr muajin paraardh\u00ebs, nga sistemi gjenerohet deklarata e TVSh ne dy kopje, dhe po brenda k\u00ebsaj date kryhen pagesat pran\u00eb nj\u00eb banke. Dor\u00ebzimi\u00a0i deklarat\u00ebs se m\u00ebsip\u00ebrme pran\u00eb bank\u00ebs, \u00ebsht\u00eb i detyruesh\u00ebm edhe neqoftese deklarata rezulton me detyrim zero. Ne p\u00ebrfundim te \u00e7do tremujori, brenda dat\u00ebs 10 te muajit pasardh\u00ebs, behet deklarimi elektronik i detyrimeve te sigurimeve shoq\u00ebrore e sh\u00ebndet\u00ebsore p\u00ebr tremujorin dhe pagesa e k\u00ebtyre detyrimeve, sipas deklarat\u00ebs se gjeneruar p\u00ebr ket\u00eb qellim nga sistemi, pran\u00eb nj\u00eb banke. Nj\u00eb kopje e borderos\u00eb se sigurimeve shoq\u00ebrore e sh\u00ebndet\u00ebsore te tremujorit, depozitohet ne banke se bashku me deklarat\u00ebn p\u00ebrkat\u00ebse. P\u00ebr \u00e7do paqart\u00ebsi ne ket\u00eb drejtim Dhoma Komb\u00ebtare e Avokatis\u00eb ju ofron konsulenc\u00eb falas,me num\u00ebr kontakti\u00a0042 2 251876.<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-3430","page","type-page","status-publish","hentry","post-no-thumbnail"],"_links":{"self":[{"href":"https:\/\/dhka.org.al\/en\/wp-json\/wp\/v2\/pages\/3430","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dhka.org.al\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/dhka.org.al\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/dhka.org.al\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dhka.org.al\/en\/wp-json\/wp\/v2\/comments?post=3430"}],"version-history":[{"count":10,"href":"https:\/\/dhka.org.al\/en\/wp-json\/wp\/v2\/pages\/3430\/revisions"}],"predecessor-version":[{"id":3970,"href":"https:\/\/dhka.org.al\/en\/wp-json\/wp\/v2\/pages\/3430\/revisions\/3970"}],"wp:attachment":[{"href":"https:\/\/dhka.org.al\/en\/wp-json\/wp\/v2\/media?parent=3430"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}