Per te gjithe ju qe keni pritur per te bere rivleresimin e prones suaj, vjen edhe lajmi I shume pritur. Duke filluar nga dita e sotme do te keni mundesine te beni rivleresimin e prones me 3% nga 15% qe eshte realisht.
Udhezimi është publikuar sot në Fletoren Zyrtare dhe hyn në fuqi menjëherë.
Udhëzimi parashikon se të gjithë individët, të cilët kanë në pronësi, nje pasuri te paluajtshme të regjistruar ose që fitojnë pronësinë dhe e regjistrojnë atë deri në datën 30 shtator 2020, kanë të drejtë që brenda këtij afati të bëjnë rivlerësimin e kësaj pasurie me vlerën e tregut. Këtu përfshihen dhe rastet, kur për pasurinë e paluajtshme është bërë edhe më parë rivlerësimi.
Individi mund të zgjedhë vullnetarisht nëse rivlerësimin e pasurisë do ta bëjë ASHK-ja apo një ekspert i vlerësimit të pasurive, i licencuar nga institucionet përkatëse. Për të përfituar nga rivlerësimi, nëpërmjet pasqyrimit të tij në regjistrin e pasurive të paluajtshme, individi duhet të paguajë më parë tatimin e rivlerësimit ne vleren 3% e bazës së tatueshme dhe tarifën e shërbimit, sipas ligjit nr. 90/2019.
Në rast se individi ka në pronësi më shumë se një pasuri të paluajtshme dhe do të bëjë rivlerësimin e secilës prej tyre, procedura e rivlerësimit është individuale për secilën prej këtyre pasurive.
SI DO TE BEHET LLOGARITJA E BAZES SE TATUESHME PER RIVLERESIMIN E PASURSISE PER INDIVIDET
Në rast se individi zgjedh që rivlerësimin e pasurisë ta bëjë ASHK-ja, ai bëhet me çmimet minimale fiskale, që janë në fuqi në momentin e kryerjes së procesit të rivlerësimit dhe në përputhje me përcaktimet e udhëzimit për tatimin e kalimit të së drejtës së pronësisë së pasurisë së paluajtshme. Në këtë rast, baza e tatueshme, llogaritet si diferencë ndërmjet aktuale te tregut (ose te dale nga rivleresimi) dhe cmimit te perftimit te prones
Në rast se individi zgjedh rivlerësimin e pasurisë nga një ekspert i licencuar, baza e tatueshme, llogaritet si diferencë ndërmjet vlerës së pasqyruar në aktin e vlerësimit të pasurisë dhe vleres me te cilen prona eshte perftuar. Në çdo rast, vlera e pasqyruar në aktin e vlerësimit të pasurisë nga eksperti i licencuar nuk mund të jetë më e vogël se çmimi minimal fiskal.
Në rastet kur pasuria e paluajtshme rezulton e regjistruar pa një kontratë shitjeje, atëherë për të përcaktuar vlerën e zbritshme, drejtoria vendore e ASHK-së bazohet në vlerën e çmimeve minimale fiskale në çastin e regjistrimit të aktit të fitimit të pronësisë.
Për zbatimin e këtij udhëzimi, brenda 5 ditëve nga hyrja e tij në fuqi, Ministria e Financave dhe Ekonomisë i kërkon Ministrisë përgjegjëse për infrastrukturën dhe Entit Kombëtar të Banesave listën e çmimeve të kostos mesatare të ndërtimit të banesave, në format digjital (Excel).
CILA ESHTE LISTA E DOKUMENTAVE QE DUHET TE KENI PER TE BERE APLIKIMIN PER RIVLERESIMIN E PASURISE SE PALUAJTSHME
Për të nisur këtë proces ju duhet patjetër të keni me vete:
1. Kopje e dokumentit të identifikimit
2. Prokurë në rast se aplikimi kryhet nga personi i autorizuar
3. Kopje e dokumentit të pronësisë
4. Mandat-pagesë e tarifës së shërbimit dhe e tatimit
5. Akt vlerësimi i pasurisë së paluajtshme
6. Fotokopje e licencës së vlerësuesit të pasurisë ( në rast se rivlerësimi i pasurisë së paluajtshme bëhet nga një ekspert i licencuar.
7. Akti origjinal; i vlerësimit të pasurisë nënshkruar dhe vulosur nga eksperti ( në rast se rivlerësimi i pasurisë së paluajtshme bëhet nga një ekspert i licencuar).
SI DO TE BEHET APLIKIMI PER RIVLERESIMIN E PASURISE TE PALUAJTSHME
- Aplikimi online
Individi ose përfaqësuesi i tij aplikon online për shërbimin e rivlerësimit të pasurisë, nëpërmjet portalit qeveritar e-Albania. Në mënyrë që të pajiset me dokumentin zyrtar që pasqyron regjistrimin e rivlerësimit, ai duhet të aplikojë edhe për shërbimin e pajisjes me kopje të kartelës së pasurisë së paluajtshme ose të vërtetimit (për pasuritë që nuk i janë nënshtruar regjistrimit fillestar). Aplikimi për shërbimet i drejtohet drejtorisë/zyrës vendore të ASHK-së që është kompetente për territorin ku gjendet pasuria e paluajtshme.
Individi që aplikon online për rivlerësimin e pasurisë duhet të plotësojë në rubrikat përkatëse të platformës e-Albania, të dhënat identifikuese të pasurisë që kërkohet të rivlerësohet. Nëse individi nuk plotëson rubrikat që identifikojnë pasurinë, ai duhet, detyrimisht, të ngarkojë në platformë kopje të skanuar të dokumentit të pronësisë që disponon për pasurinë.
Punonjësi i drejtorisë vendore të ASHK-së shqyrton aplikimin, duke verifikuar:
1) identifikimin e pasurisë sipas përcaktimeve
2) legjitimimin e individit aplikues. Punonjësi verifikon nëse individi që ka paraqitur kërkesën për rivlerësim (ose i përfaqësuari) është pronar apo një nga bashkëpronarët e pasurisë që kërkohet të rivlerësohet.
Përjashtimisht, kur individi kërkon rivlerësimin sipas aktit të ekspertit të licencuar, dërgimi nëpërmjet platformës, i faturës së tatimit të nënshkruar dhe të vulosur elektronikisht, së bashku me tarifën e shërbimit, kryhet vetëm pasi të jetë administruar fizikisht (me postë) akti origjinal i vlerësimit të pasurisë, i nënshkruar dhe i vulosur nga eksperti vlerësues i pasurisë, si dhe fotokopje e njësuar e licencës së tij. Për këtë, individi krahas aplikimit online, duhet të dërgojë me postë në zyrën/në drejtorinë vendore të ASHK-së dokumentacionin fizik të mësipërm.
Aplikimi në sportel
Përjashtimisht, në rastet kur është e pamundur të administrohet aplikimi nëpërmjet portalit qeveritar e-Albania, aplikimi kryhet pranë zyrës pritëse (sportelit) në drejtorinë/zyrën vendore kompetente, duke paraqitur “Kërkesën për rivlerësim”, sipas formularit perkates që i bashkëlidhet dhe është pjesë përbërëse e këtij udhëzimi.
Në mënyrë që të pajiset me dokumentin zyrtar që pasqyron regjistrimin e rivlerësimit, individi duhet të aplikojë edhe për shërbimin e pajisjes me kopje të kartelës së pasurisë së paluajtshme, ose të vërtetimit (për pasuritë që nuk i janë nënshtruar regjistrimit fillestar).
Vini re shembullin e më poshtëm për sqarime të mëtejshme.
Vini re shembullin e më poshtëm për sqarime të mëtejshme.
RIVLERËSIMI I PASURIVE TË PALUAJTSHME TË PERSONAVE JURIDIKË
Personat juridikë, të cilët kanë të regjistruara në pasqyrat financiare të vitit 2019, në zërin aktive afatgjata materiale, pasuri të paluajtshme me vlerë kontabël më të vogël se vlera e tregut, kanë të drejtë të bëjnë, brenda periudhës së zbatimit të këtij ligji, rivlerësimin e këtyre pasurive të paluajtshme me vlerën e tregut. Rivlerësimi me vlerën e tregut bëhet nga vlerësues të pasurisë, ekspertë të pavarur të licencuar nga institucionet përkatëse për vlerësimin e pasurisë së paluajtshme.
Përfaqësuesi i personit juridik paraqet pranë drejtorisë rajonale tatimore, ku personi juridik është i regjistruar, dokumentet e mëposhtme:
- a) deklarimin vullnetar për rivlerësimin e pasurisë, sipas shtojcës nr. 2 bashkëlidhur këtij udhëzimi;
- b) prokurën për përfaqësuesin ligjor, nëse kjo procedurë kryhet nga një përfaqësues ligjor i caktuar prej tij;
- c) kopje të licencës së ekspertit të pavarur të vlerësimit të pasurisë;
- d) kopje të faturës së shërbimit të ekspertit të vlerësimit të pasurisë;
- e) aktin origjinal të vlerësimit të pasurive të paluajtshme, të nënshkruar dhe të vulosur nga vlerësuesi i pasurisë;
- f) pasqyrën financiare (bilancin kontabël) të vitit 2019, ku rezulton e regjistruar në zërin aktive afatgjata materiale, pasuria e paluajtshme që rivlerësohet, përfshirë anekset shpjeguese për aktivin afatgjatë material që rivlerësohet;
- g) kopjen e mandatit të pagesës për vlerësimin e pasurisë, në masën 5% të diferencës, ndërmjet vlerës së rivlerësimit dhe vlerës kontabël për pasuritë e paluajtshme të regjistruara në pasqyrat financiare. Pagesa kryhet në njërën nga bankat e nivelit të dytë për llogari të thesarit të Ministrisë së Financave dhe Ekonomisë, sipas formatit të përcaktuar në shtojcën nr. 4.
Personi juridik mban një kartelë të pasurisë së paluajtshme, ku evidenton vlerën përkatëse të pasurisë së paluajtshme që nga momenti i njohjes fillestare të aktivit dhe tatimin përkatës, të paguar sipas legjislacionit në fuqi.
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