K\u00ebshilli i Ministrave ka miratuar ndryshimet n\u00eb ligjin p\u00ebr donacionet dhe sponsorizimet, i cili synon t\u00eb rris\u00eb financimin e sportit, artit dhe kultur\u00ebs p\u00ebrmes mb\u00ebshtetjes s\u00eb biznesit.<\/p>\n
Nisma parashikon ndryshimin e nenit 5 dhe shtimin e dy neneve t\u00eb reja, 5\/1 dhe 5\/2, n\u00eb ligjin ekzistues, t\u00eb cilat p\u00ebrcaktojn\u00eb mekanizmat e p\u00ebrfitimit nga leht\u00ebsit\u00eb fiskale, dokumentacionin e nevojsh\u00ebm dhe t\u00eb drejt\u00ebn e sponsorizuesve p\u00ebr t\u00eb kund\u00ebrshtuar vendimet e administrat\u00ebs tatimore.<\/p>\n
Sipas propozimit, p\u00ebr subjektet, persona fizik\u00eb ose juridik\u00eb, q\u00eb paguajn\u00eb tatim mbi fitimin, shuma e sponsorizuar do t\u00eb njihet si shpenzim i zbritsh\u00ebm, n\u00eb mas\u00ebn e parashikuar n\u00eb ligj. Nd\u00ebrkoh\u00eb, sponsorizimet n\u00eb art, kultur\u00eb dhe sport do t\u00eb p\u00ebrfitojn\u00eb nj\u00eb regjim t\u00eb posa\u00e7\u00ebm tatimor.<\/p>\n
Konkretisht, neni i ri 5\/1 parashikon q\u00eb shuma e sponsorizuar p\u00ebr veprimtari publike n\u00eb k\u00ebto tri fusha t\u00eb zbritet drejtp\u00ebrdrejt nga detyrimi tatimor q\u00eb i paguhet administrat\u00ebs tatimore, deri n\u00eb kufirin maksimal prej 30% t\u00eb tatimit mbi fitimin t\u00eb vitit paraardh\u00ebs fiskal.<\/p>\n
Leht\u00ebsia do t\u00eb shtrihet edhe p\u00ebr sponsorizimet n\u00eb natyr\u00eb, me nj\u00eb mekaniz\u00ebm t\u00eb ve\u00e7ant\u00eb zbritjeje, deri n\u00eb 30% t\u00eb vler\u00ebs s\u00eb tatimit mbi fitimin p\u00ebr t\u2019u paguar, sipas rezultatit financiar t\u00eb vitit pasardh\u00ebs. P\u00ebrfitimi do t\u00eb kusht\u00ebzohet nga hartimi, depozitimi dhe miratimi i pasqyrave financiare, n\u00eb p\u00ebrputhje me legjislacionin n\u00eb fuqi.<\/p>\n
Nj\u00eb tjet\u00ebr element i parashikuar n\u00eb projektamendament \u00ebsht\u00eb trajtimi tatimor i t\u00eb ardhurave nga sponsorizimi p\u00ebr p\u00ebrfituesit. Sipas propozimit, k\u00ebto t\u00eb ardhura do t\u00eb jen\u00eb t\u00eb patatueshme dhe nuk do t\u00eb p\u00ebrfshihen n\u00eb rezultatin financiar p\u00ebr efekt t\u00eb klasifikimit t\u00eb tatimpaguesit sipas shkall\u00ebve tatimore gjat\u00eb koh\u00ebzgjatjes s\u00eb kontrat\u00ebs.<\/p>\n
Masat dhe kriteret konkrete p\u00ebr p\u00ebrfitimin e leht\u00ebsive do t\u00eb p\u00ebrcaktohen me vendim t\u00eb K\u00ebshillit t\u00eb Ministrave, me propozim t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr kultur\u00ebn dhe sportin, duke respektuar kufirin maksimal prej 30% t\u00eb p\u00ebrcaktuar n\u00eb ligj.<\/p>\n
Parashikohet e drejta e ankimit p\u00ebr sponsorizuesit<\/strong><\/p>\n Projektamendamenti sjell edhe nj\u00eb mekaniz\u00ebm t\u00eb ri p\u00ebr mbrojtjen e t\u00eb drejtave t\u00eb sponsorizuesve. Neni 5\/2 parashikon q\u00eb, n\u00eb rast se\u00a0administrata tatimore\u00a0refuzon dh\u00ebnien e leht\u00ebsive, sponsorizuesi t\u00eb ket\u00eb t\u00eb drejt\u00ebn e ankimit administrativ pran\u00eb Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve, brenda 30 dit\u00ebve nga komunikimi i vendimit.<\/p>\n Gjithashtu, parashikohet mund\u00ebsia e ndjekjes s\u00eb procedurave t\u00eb m\u00ebtejshme t\u00eb ankimit administrativ dhe gjyq\u00ebsor, sipas legjislacionit p\u00ebrkat\u00ebs.<\/p>\n P\u00ebrfitimi nga skema do t\u00eb kusht\u00ebzohet edhe nga dokumentimi i sponsorizimit. Subjektet sponsorizuese do t\u00eb duhet t\u00eb dor\u00ebzojn\u00eb pran\u00eb organeve tatimore kopjen e kontrat\u00ebs s\u00eb sponsorizimit, raportin mbi p\u00ebrdorimin e shum\u00ebs s\u00eb sponsorizuar dhe dokumentacionin tjet\u00ebr provues t\u00eb k\u00ebrkuar nga legjislacioni tatimor.<\/p>\n Diferencimi mes sektor\u00ebve dhe standardet evropiane<\/strong><\/p>\n N\u00eb relacionin shpjegues theksohet se regjimi i posa\u00e7\u00ebm p\u00ebr artin, kultur\u00ebn dhe sportin nuk synon t\u00eb kufizoj\u00eb mund\u00ebsin\u00eb e organizatave dhe subjekteve q\u00eb veprojn\u00eb n\u00eb fusha t\u00eb tjera t\u00eb interesit publik p\u00ebr t\u00eb p\u00ebrfituar sponsorizime sipas rregullave t\u00eb p\u00ebrgjithshme t\u00eb ligjit.<\/p>\n N\u00eb k\u00ebt\u00eb kuad\u00ebr p\u00ebrmenden edhe fusha si demokracia, shteti i s\u00eb drejt\u00ebs, mir\u00ebqeverisja, transparenca dhe llogaridh\u00ebnia publike.<\/p>\n Relacioni argumenton se diferencimi tatimor mb\u00ebshtetet n\u00eb karakteristikat specifike t\u00eb artit, kultur\u00ebs dhe sportit, si dhe n\u00eb kontributin e tyre n\u00eb trash\u00ebgimin\u00eb kulturore, edukimin, p\u00ebrfshirjen sociale, zhvillimin e t\u00eb rinjve dhe promovimin nd\u00ebrkomb\u00ebtar t\u00eb Shqip\u00ebris\u00eb.<\/p>\n Nisma i referohet gjithashtu rekomandimeve t\u00eb Komisionit Evropian dhe udh\u00ebzimeve t\u00eb p\u00ebrbashk\u00ebta t\u00eb OSBE\/ODIHR dhe Komisionit t\u00eb Venecias p\u00ebr lirin\u00eb e organizimit, sipas t\u00eb cilave shtetet duhet t\u00eb garantojn\u00eb nj\u00eb mjedis ligjor dhe fiskal mund\u00ebsues p\u00ebr organizatat e shoq\u00ebris\u00eb civile.<\/p>\n Nj\u00eb nga parimet e theksuara n\u00eb relacion \u00ebsht\u00eb se leht\u00ebsit\u00eb tatimore duhet t\u00eb zbatohen pa diskriminim ndaj subjekteve q\u00eb plot\u00ebsojn\u00eb t\u00eb nj\u00ebjtat kushte. Q\u00ebndrimet politike, veprimtarit\u00eb advokuese, monitoruese apo kritike dhe marr\u00ebdh\u00ebniet e p\u00ebrfituesve me autoritetet publike nuk duhet t\u00eb sh\u00ebrbejn\u00eb si kritere p\u00ebr dh\u00ebnien ose refuzimin e p\u00ebrfitimit.<\/p>\n P\u00ebrmes k\u00ebtyre ndryshimeve synohet krijimi i nj\u00eb mekanizmi m\u00eb nxit\u00ebs p\u00ebr financimin privat t\u00eb veprimtarive me interes publik, diversifikimi i burimeve t\u00eb financimit dhe rritja e siguris\u00eb juridike p\u00ebr sponsorizuesit dhe p\u00ebrfituesit.<\/p>\n","protected":false},"excerpt":{"rendered":" K\u00ebshilli i Ministrave ka miratuar ndryshimet n\u00eb ligjin p\u00ebr donacionet dhe sponsorizimet, i cili synon t\u00eb rris\u00eb financimin e sportit, artit dhe kultur\u00ebs p\u00ebrmes mb\u00ebshtetjes s\u00eb biznesit. Nisma parashikon ndryshimin e nenit 5 dhe shtimin e dy neneve t\u00eb reja, 5\/1 dhe 5\/2, n\u00eb ligjin ekzistues, t\u00eb cilat p\u00ebrcaktojn\u00eb mekanizmat e p\u00ebrfitimit nga leht\u00ebsit\u00eb fiskale, […]<\/p>\n","protected":false},"author":5,"featured_media":64707,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6327,6332],"tags":[43850],"class_list":{"0":"post-103305","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-ekonomi","8":"category-te-fundit","9":"tag-qeveria-bizneset-qe-mbeshtesin-artin-dhe-sportin-30-lehtesi-tatimore"},"_links":{"self":[{"href":"https:\/\/jugulajm.net\/index.php?rest_route=\/wp\/v2\/posts\/103305","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jugulajm.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jugulajm.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jugulajm.net\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/jugulajm.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=103305"}],"version-history":[{"count":1,"href":"https:\/\/jugulajm.net\/index.php?rest_route=\/wp\/v2\/posts\/103305\/revisions"}],"predecessor-version":[{"id":103306,"href":"https:\/\/jugulajm.net\/index.php?rest_route=\/wp\/v2\/posts\/103305\/revisions\/103306"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jugulajm.net\/index.php?rest_route=\/wp\/v2\/media\/64707"}],"wp:attachment":[{"href":"https:\/\/jugulajm.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=103305"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jugulajm.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=103305"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jugulajm.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=103305"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}