N\u00eb dit\u00ebn kur Kuvendi pritet t\u00eb shqyrtoj\u00eb paket\u00ebn e re fiskale, Dhoma Amerikane, organizata q\u00eb p\u00ebrfaq\u00ebson interesat e komunitetit t\u00eb investitor\u00ebve amerikan\u00eb dhe shqiptar\u00eb, ka dal\u00eb me nj\u00eb deklarat\u00eb t\u00eb fort\u00eb kund\u00ebr projektligjit \u201cP\u00ebr Marr\u00ebveshjen e Paqes Fiskale\u201d.<\/p>\n
Sipas vler\u00ebsimit professional t\u00eb Dhom\u00ebs, evidentohen nj\u00eb s\u00ebr\u00eb problematikash me ndikim t\u00eb gjer\u00eb juridik, ekonomik dhe t\u00eb qeverisjes fiskale, q\u00eb lidhen me faktor\u00eb t\u00eb till\u00eb si rrezik i lart\u00eb p\u00ebr c\u00ebnimin e konkurrenc\u00ebs s\u00eb ndershme; Mund\u00ebsi reale p\u00ebr legalizimin e kapitalit me origjin\u00eb t\u00eb dyshimt\u00eb dhe pastrim parash; Ulje t\u00eb cil\u00ebsis\u00eb s\u00eb administrimit tatimor; Pasoja serioze ekonomike dhe fiskale n\u00eb buxhetin e shtetit dhe nxitje t\u00eb skemave t\u00eb zhvendosjes s\u00eb bizneseve drejt normave m\u00eb t\u00eb ul\u00ebta. Dhoma thot\u00eb gjithashtu se drafti ka probleme ligjore dhe c\u00ebnim t\u00eb parimeve themelore t\u00eb taksimit si dhe ka pasur munges\u00eb transparence dhe konsultimi publik t\u00eb pamjaftuesh\u00ebm.<\/p>\n
M\u00eb her\u00ebt, edhe Fondi Monetar Nd\u00ebrkomb\u00ebtar u shpreh kund\u00ebr k\u00ebsaj nisme. Shefja e misionit t\u00eb Fondit Monetar Nd\u00ebrkomb\u00ebtar Anke Weber u shpreh s\u00eb fundmi se \u201ckemi shqet\u00ebsimin se disa prej elementeve t\u00eb propozimit mund t\u00eb minojn\u00eb progresin e fundit t\u00eb Shqip\u00ebris\u00eb n\u00eb administrimin e tatimeve dhe t\u00eb krijojn\u00eb disa rreziqe p\u00ebr p\u00ebrmbushjen dhe drejt\u00ebsin\u00eb fiskale\u201d.<\/p>\n
N\u00eb deklarat\u00ebn e sotme Dhoma Amerikane i ka detajuar shqet\u00ebsimet e saj:<\/p>\n
1. Rrezik i lart\u00eb p\u00ebr c\u00ebnimin e konkurrenc\u00ebs s\u00eb ndershme<\/strong><\/p>\n Projektligji propozon nj\u00eb skem\u00eb n\u00eb t\u00eb cil\u00ebn bizneset q\u00eb kan\u00eb deklaruar me korrekt\u00ebsi fitimet nd\u00ebr vite vendosen n\u00eb nj\u00eb pozicion t\u00eb pafavorsh\u00ebm, nd\u00ebrsa subjektet q\u00eb kan\u00eb shmangur detyrimet tatimore p\u00ebrfitojn\u00eb drejtp\u00ebrdrejt.<\/p>\n Parashikimi i nj\u00eb rritjeje t\u00eb detyrueshme prej 18% t\u00eb fitimit t\u00eb vitit paraardh\u00ebs, pavar\u00ebsisht sektorit apo performanc\u00ebs reale t\u00eb tatimpaguesit, z\u00ebvend\u00ebson procesin e vet\u00ebdeklarimit me nj\u00eb formul\u00eb arbitrare q\u00eb nuk reflekton performanc\u00ebn reale financiare t\u00eb subjektit dhe krijon nj\u00eb barr\u00eb t\u00eb padrejt\u00eb p\u00ebr tatimpaguesit e rregullt.<\/p>\n N\u00eb t\u00eb kund\u00ebrt, bizneset me deklarime fitimesh historikisht t\u00eb ul\u00ebta p\u00ebrfitojn\u00eb nga baza e ul\u00ebt e llogaritjes, duke shkaktuar shtremb\u00ebrim t\u00eb ndjesh\u00ebm t\u00eb konkurrenc\u00ebs. Kjo situat\u00eb d\u00ebmton bizneset serioze dhe bie ndesh me parimin kushtetues t\u00eb barazis\u00eb para ligjit.<\/p>\n 2. Mund\u00ebsi reale p\u00ebr legalizimin e kapitalit me origjin\u00eb t\u00eb dyshimt\u00eb<\/strong><\/p>\n Projektligji lejon rideklarimin e pasqyrave financiare t\u00eb pes\u00eb viteve t\u00eb fundit, p\u00ebrfshir\u00eb deklarimin e mjeteve monetare t\u00eb paraportuara m\u00eb par\u00eb, fshirjen e detyrimeve apo deklarimin e aktiveve t\u00eb tjera t\u00eb paregjistruara, pa qen\u00eb e nevojshme t\u00eb justifikohen si gabime kontab\u00ebl\/tatimore apo mosdeklarime t\u00eb q\u00ebllimshme. N\u00eb \u00e7do rast, diferencat tatohen me nj\u00eb norm\u00eb t\u00eb reduktuar prej vet\u00ebm 5%. Ky ndryshim i pasqyrave financiare historike lejohet pa dokumentacion mb\u00ebshtet\u00ebs ose justifikime t\u00eb qarta, duke rrezikuar k\u00ebshtu edhe parimet themelore t\u00eb Standardeve Komb\u00ebtare dhe Nd\u00ebrkomb\u00ebtare t\u00eb Kontabilitetit q\u00eb k\u00ebrkojn\u00eb q\u00ebndrueshm\u00ebri dhe besueshm\u00ebri t\u00eb informacionit financiar.<\/p>\n Mungesa e detyrimit p\u00ebr t\u00eb verifikuar origjin\u00ebn e fondeve krijon rrezikun q\u00eb p\u00ebrmes k\u00ebsaj skeme t\u00eb legalizohen kapitalet me burim t\u00eb paqart\u00eb ose potencialisht kriminal.<\/p>\n Mosp\u00ebrfshirja e mekanizmave t\u00eb fort\u00eb t\u00eb kontrollit n\u00eb p\u00ebrputhje me legjislacionin kund\u00ebr pastrimit t\u00eb parave dhe p\u00ebrjashtimi i audituesve nga p\u00ebrgjegj\u00ebsit\u00eb p\u00ebr diferencat e krijuara e shtojn\u00eb rrezikun q\u00eb kjo nism\u00eb t\u00eb perceptohet si nj\u00eb form\u00eb e t\u00ebrthort\u00eb e amnistis\u00eb fiskale.<\/p>\n Nj\u00eb zhvillim i till\u00eb c\u00ebnon besimin e tatimpaguesve n\u00eb sistemin fiskal dhe d\u00ebmton reputacionin nd\u00ebrkomb\u00ebtar t\u00eb vendit, ve\u00e7an\u00ebrisht n\u00eb kuad\u00ebr t\u00eb vler\u00ebsimeve nga BE dhe Moneyval.<\/p>\n Gjithashtu, projektligji mund t\u00eb rrezikoj\u00eb p\u00ebrpjekjet e vendit p\u00ebr t\u00eb p\u00ebrmbushur rekomandimet e task-forc\u00ebs BEPS (Base Erosion and Profit Shifting) t\u00eb OECD-s\u00eb, t\u00eb cilat synojn\u00eb luft\u00ebn kund\u00ebr evazionit fiskal nd\u00ebrkomb\u00ebtar.<\/p>\n 3. Ulje e cil\u00ebsis\u00eb s\u00eb administrimit tatimor<\/strong><\/p>\n Projektligji kufizon ndjesh\u00ebm kontrollin tatimor mbi tatimin mbi t\u00eb ardhurat gjat\u00eb periudh\u00ebs s\u00eb marr\u00ebveshjes, duke u bazuar vet\u00ebm n\u00eb verifikime administrative \u201cnga zyra\u201d. Kjo qasje dob\u00ebson aft\u00ebsin\u00eb e administrat\u00ebs tatimore p\u00ebr t\u00eb identifikuar shmangiet dhe krijon nj\u00eb terren t\u00eb favorsh\u00ebm p\u00ebr abuzime.<\/p>\n Projektligji nuk ofron kritere t\u00eb qarta dhe objektive p\u00ebr p\u00ebrzgjedhjen e tatimpaguesve q\u00eb mund t\u00eb p\u00ebrfitojn\u00eb nga marr\u00ebveshja e paqes fiskale (si\u00e7 mund t\u00eb ishin vler\u00ebsimi i riskut tatimor, performanca historike e deklarimeve etj., p\u00ebr t\u00eb shmangur p\u00ebrfshirjen e tatimpaguesve, t\u00eb cil\u00ebt n\u00eb m\u00ebnyr\u00eb t\u00eb p\u00ebrs\u00ebritur kan\u00eb shmangur taksat). Gjithashtu, projektligji nuk p\u00ebrmban afate t\u00eb detyrueshme brenda t\u00eb cilave administrata tatimore duhet t\u00eb shqyrtoj\u00eb k\u00ebrkes\u00ebn e tatimpaguesit dhe t\u00eb hartoj\u00eb e d\u00ebrgoj\u00eb propozimin e marr\u00ebveshjes.<\/p>\n P\u00ebr m\u00eb tep\u00ebr, mund\u00ebsia p\u00ebr rinovimin e marr\u00ebveshjes deri n\u00eb dy vite t\u00eb tjera krijon nj\u00eb var\u00ebsi midis administrat\u00ebs dhe tatimpaguesve, duke e kthyer k\u00ebt\u00eb instrument n\u00eb nj\u00eb mekaniz\u00ebm potencial presioni apo favorizimi me rrezik t\u00eb lart\u00eb p\u00ebr korrupsion.<\/p>\n 4. Pasoja serioze ekonomike dhe fiskale<\/strong><\/p>\n Norma tatimore e aplikuar prej vet\u00ebm 5% mbi rritjen fitimit mbi 18% dhe p\u00ebr rideklarimet e z\u00ebrave financiar\u00eb, krijon nj\u00eb hendek t\u00eb konsideruesh\u00ebm nd\u00ebrmjet normave tatimore t\u00eb rregullta (15% p\u00ebr t\u00eb ardhurat e korporatave dhe 23% p\u00ebr kategori t\u00eb caktuara biznesesh) dhe norm\u00ebs preferenciale t\u00eb skem\u00ebs.<\/p>\n Ky dallim i madh nuk ka justifikim ekonomik dhe krijon nj\u00eb nxitje t\u00eb fort\u00eb p\u00ebr t\u00eb gjitha bizneset t\u00eb l\u00ebvizin drejt skem\u00ebs s\u00eb \u201cpaqes fiskale\u201d, duke reduktuar ndjesh\u00ebm t\u00eb ardhurat potenciale t\u00eb buxhetit t\u00eb shtetit. N\u00eb nj\u00eb periudh\u00eb ku k\u00ebrkohet stabilitet fiskal dhe parashikueshm\u00ebri, kjo skem\u00eb nxit shmangien tatimore dhe tkurr baz\u00ebn ekzistuese tatimore.<\/p>\n P\u00ebr m\u00eb tep\u00ebr, duke pasur parasysh se mbi 90% e tatimpaguesve aktualisht p\u00ebrfitojn\u00eb p\u00ebrjashtime tatimore, baza tatimore ngushtohet edhe m\u00eb tej, duke rritur pabarazin\u00eb dhe duke ulur efikasitetin fiskal.<\/p>\n 5. Probleme ligjore dhe c\u00ebnim i parimeve themelore t\u00eb taksimit<\/strong><\/p>\n Projektligji prek disa parime baz\u00eb t\u00eb s\u00eb drejt\u00ebs tatimore dhe kushtetuese, duke p\u00ebrfshir\u00eb:<\/p>\n Projektligji nuk shoq\u00ebrohet me aktet n\u00ebnligjore q\u00eb do t\u00eb mund\u00ebsonin zbatimin e tij, nd\u00ebrkoh\u00eb q\u00eb parashikohet q\u00eb k\u00ebto akte t\u00eb miratohen tre muaj pas hyrjes n\u00eb fuqi t\u00eb ligjit \u2013 nj\u00eb afat q\u00eb krijon pasiguri t\u00eb lart\u00eb ligjore dhe operacionale.<\/p>\n Projektligji d\u00ebrgon nj\u00eb mesazh t\u00eb gabuar p\u00ebr komunitetin e biznesit, duke krijuar perceptimin se p\u00ebrputhshm\u00ebria vullnetare me ligjet tatimore nuk shp\u00ebrblehet, nd\u00ebrsa shmangiet tatimore mund t\u00eb p\u00ebrfitojn\u00eb nga mekanizma t\u00eb p\u00ebrkohsh\u00ebm amnistie. Studimet nd\u00ebrkomb\u00ebtare kan\u00eb treguar qart\u00eb se skemat e tilla d\u00ebmtojn\u00eb r\u00ebnd\u00eb kultur\u00ebn e p\u00ebrputhshm\u00ebris\u00eb tatimore n\u00eb periudh\u00ebn afatgjat\u00eb.<\/p>\n 6. Munges\u00eb transparence dhe konsultimi publik t\u00eb pamjaftuesh\u00ebm<\/strong><\/p>\n AmCham shpreh shqet\u00ebsim p\u00ebr munges\u00ebn e transparenc\u00ebs dhe konsultimit t\u00eb gjer\u00eb publik gjat\u00eb hartimit t\u00eb k\u00ebtij projektligji (dhe nismave t\u00eb tjera t\u00eb paket\u00ebs fiskale 2026). Afati i kufizuar p\u00ebr shqyrtimin dhe dh\u00ebnia e sugjerimeve t\u00eb nj\u00eb nisme me ndikim kaq t\u00eb r\u00ebnd\u00ebsish\u00ebm fiskal, ekonomik dhe juridik nuk p\u00ebrputhet me praktikat e mira t\u00eb legjislacionit.<\/p>\n Procesi i p\u00ebrshpejtuar kufizon aft\u00ebsin\u00eb e bizneseve dhe ekspert\u00ebve p\u00ebr t\u00eb dh\u00ebn\u00eb komente cil\u00ebsore, duke minuar besimin n\u00eb procesin ligjv\u00ebn\u00ebs dhe duke ngritur pik\u00ebpyetje mbi cil\u00ebsin\u00eb dhe legjitimitetin e k\u00ebsaj reforme.<\/p>\n REKOMANDIME<\/strong><\/p>\n N\u00eb frym\u00ebn e dialogut konstruktiv dhe mb\u00ebshtetjes s\u00eb reformave t\u00eb q\u00ebndrueshme, AmCham k\u00ebrkon\u00a0rishikimin e plot\u00eb t\u00eb projektligjit. Shqip\u00ebria ka nevoj\u00eb p\u00ebr politika fiskale q\u00eb:<\/p>\n Reformat fiskale duhet t\u00eb mb\u00ebshteten n\u00eb parime t\u00eb qarta t\u00eb transparenc\u00ebs, barazis\u00eb dhe sundimit t\u00eb ligjit, standarde q\u00eb ky projektligj, n\u00eb form\u00ebn aktuale, nuk i p\u00ebrmbush plot\u00ebsisht.<\/p>\n","protected":false},"excerpt":{"rendered":" N\u00eb dit\u00ebn kur Kuvendi pritet t\u00eb shqyrtoj\u00eb paket\u00ebn e re fiskale, Dhoma Amerikane, organizata q\u00eb p\u00ebrfaq\u00ebson interesat e komunitetit t\u00eb investitor\u00ebve amerikan\u00eb dhe shqiptar\u00eb, ka dal\u00eb me nj\u00eb deklarat\u00eb t\u00eb fort\u00eb kund\u00ebr projektligjit \u201cP\u00ebr Marr\u00ebveshjen e Paqes Fiskale\u201d. Sipas vler\u00ebsimit professional t\u00eb Dhom\u00ebs, evidentohen nj\u00eb s\u00ebr\u00eb problematikash me ndikim t\u00eb gjer\u00eb juridik, ekonomik dhe t\u00eb …<\/p>\n","protected":false},"author":4,"featured_media":130714,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[134],"tags":[],"class_list":["post-130713","post","type-post","status-publish","format-standard","has-post-thumbnail","","category-news"],"_links":{"self":[{"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/posts\/130713","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/comments?post=130713"}],"version-history":[{"count":1,"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/posts\/130713\/revisions"}],"predecessor-version":[{"id":130715,"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/posts\/130713\/revisions\/130715"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/media\/130714"}],"wp:attachment":[{"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/media?parent=130713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/categories?post=130713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rdnews.al\/index.php\/wp-json\/wp\/v2\/tags?post=130713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}\n
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