{"id":2419,"date":"2026-02-24T07:15:49","date_gmt":"2026-02-24T07:15:49","guid":{"rendered":"https:\/\/shetshqip.com\/?p=2419"},"modified":"2026-02-24T07:15:49","modified_gmt":"2026-02-24T07:15:49","slug":"hyn-ne-fuqi-udhezimi-per-rivleresimin-zbritje-1-per-cdo-vit-perdorimi-per-apartamentet","status":"publish","type":"post","link":"https:\/\/shetshqip.com\/?p=2419","title":{"rendered":"Hyn n\u00eb fuqi udh\u00ebzimi p\u00ebr rivler\u00ebsimin: Zbritje 1% p\u00ebr \u00e7do vit p\u00ebrdorimi p\u00ebr apartamentet"},"content":{"rendered":"<div class=\"col-md-1 col-sm-1\">\n<div class=\"article-sharing-options\">\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<div class=\"col-md-10 col-sm-10 article-text\">\n<p>N\u00eb Fletoren Zyrtare \u00ebsht\u00eb publikuar udh\u00ebzimi i p\u00ebrbashk\u00ebt i Ministris\u00eb s\u00eb Financave dhe Drejtoris\u00eb s\u00eb Agjencis\u00eb Shtet\u00ebrore t\u00eb Kadastr\u00ebs (ASHK), q\u00eb rregullon procesin e rivler\u00ebsimit t\u00eb pasurive t\u00eb paluajtshme p\u00ebr individ\u00ebt. Ky udh\u00ebzimi p\u00ebrcakton:<\/p>\n<p>Udh\u00ebzimi p\u00ebrcakton se m\u00ebnyrat e rivler\u00ebsimit do t\u00eb jen\u00eb pran\u00eb ASHK-s\u00eb (me \u00e7mimet minimale fiskale) ose nga ekspert i licencuar.<\/p>\n<p>N\u00eb udh\u00ebzim p\u00ebrcaktohet se n\u00eb rast se individi zgjedh q\u00eb rivler\u00ebsimin e pasuris\u00eb ta b\u00ebj\u00eb ASHK-ja, ai b\u00ebhet me \u00e7mimet minimale fiskale, q\u00eb jan\u00eb n\u00eb fuqi n\u00eb momentin e kryerjes s\u00eb procesit t\u00eb rivler\u00ebsimit dhe n\u00eb p\u00ebrputhje me p\u00ebrcaktimet e udh\u00ebzimit t\u00eb p\u00ebrbashk\u00ebt nr. 34, dat\u00eb 29.12.2023, \u201cP\u00ebr tatimin e kalimit t\u00eb s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb s\u00eb pasuris\u00eb s\u00eb paluajtshme\u201d.<\/p>\n<p>Baza tatimore llogaritet si diferenca midis vler\u00ebs s\u00eb dal\u00eb nga rivler\u00ebsimi dhe vler\u00ebs s\u00eb zbritshme t\u00eb regjistruar m\u00eb par\u00eb. P\u00ebr nd\u00ebrtesat, nga \u00e7mimi i referenc\u00ebs zbritet 1% p\u00ebr \u00e7do vit p\u00ebrdorimi, deri maksimumi 30%. P\u00ebr tokat, \u00e7mimi minimal fiskal \u00ebsht\u00eb ai p\u00ebr met\u00ebr katror sipas hart\u00ebs s\u00eb vlerave n\u00eb fuqi.<img decoding=\"async\" style=\"background-color: #fcf8e3;\" src=\"https:\/\/ads.balkanweb.com\/www\/delivery\/lg.php?bannerid=0&amp;campaignid=0&amp;zoneid=629&amp;loc=https%3A%2F%2Fwww.balkanweb.com%2Fhyn-ne-fuqi-udhezimi-per-rivleresimin-zbritje-1-per-cdo-vit-perdorimi-per-apartamentet%2F&amp;referer=https%3A%2F%2Fwww.balkanweb.com%2Fhyn-ne-fuqi-udhezimi-per-rivleresimin-zbritje-1-per-cdo-vit-perdorimi-per-apartamentet%2F&amp;cb=695a402287\" alt=\"\" width=\"0\" height=\"0\" \/><\/p>\n<p>N\u00eb rast se individi zgjedh rivler\u00ebsimin e pasuris\u00eb nga nj\u00eb ekspert i licencuar, baza e tatueshme, llogaritet si diferenc\u00eb nd\u00ebrmjet vler\u00ebs s\u00eb pasqyruar n\u00eb aktin e vler\u00ebsimit t\u00eb pasuris\u00eb dhe vler\u00ebs s\u00eb zbritshme. N\u00eb \u00e7do rast, vlera e pasqyruar n\u00eb aktin e vler\u00ebsimit t\u00eb pasuris\u00eb nga eksperti i licencuar nuk mund t\u00eb jet\u00eb m\u00eb e vog\u00ebl se \u00e7mimi minimal fiskal.<\/p>\n<p>Nd\u00ebr t\u00eb tjera n\u00eb udh\u00ebzim p\u00ebrcaktohet se procedurat e aplikimit p\u00ebr rivler\u00ebsimin do t\u00eb kryhet online p\u00ebrmes portalit e-Albania, duke bashk\u00ebngjitur dokumentacionin identifikues dhe, kur p\u00ebrdoret eksperti, aktin e vler\u00ebsimit t\u00eb pasuris\u00eb dhe licenc\u00ebn e tij.<\/p>\n<p>Pasi p\u00ebrllogaritet tatimi dhe tarifa e sh\u00ebrbimit, individi paguan fatur\u00ebn p\u00ebr ark\u00ebtim dhe ASHK konfirmon pages\u00ebn.<\/p>\n<p>P\u00ebr afatet e aplikimit n\u00eb udh\u00ebzim p\u00ebrcaktohet se aplikimet p\u00ebr rivler\u00ebsim t\u00eb pasurive t\u00eb cilat paraqiten pran\u00eb ASHK-s\u00eb, brenda dat\u00ebs 31 dhjetor 2026, por nuk jan\u00eb p\u00ebrfunduar, procedohen edhe pas k\u00ebsaj date, n\u00ebse tatimi i rivler\u00ebsimit paguhet brenda dat\u00ebs 31 mars 2027.<\/p>\n<p>Pjes\u00eb nga udh\u00ebzimi<\/p>\n<p>I. DISPOZITA T\u00cb P\u00cbRGJITHSHME P\u00cbR RIVLER\u00cbSIMIN E PASURIS\u00cb S\u00cb PALUAJTSHME P\u00cbR INDIVID\u00cbT<\/p>\n<p>1. T\u00eb gjith\u00eb individ\u00ebt, t\u00eb cil\u00ebt kan\u00eb n\u00eb pron\u00ebsi, pasuri t\u00eb paluajtshme (tok\u00eb dhe\/ose nd\u00ebrtes\u00eb) t\u00eb regjistruar ose q\u00eb fitojn\u00eb pron\u00ebsin\u00eb dhe e regjistrojn\u00eb at\u00eb deri m\u00eb 31 dhjetor 2026, kan\u00eb t\u00eb drejt\u00eb q\u00eb brenda afatit t\u00eb p\u00ebrcaktuar n\u00eb ligjin nr. 85\/2025, \u201cP\u00ebr rivler\u00ebsimin e pasuris\u00eb s\u00eb paluajtshme\u201d (k\u00ebtu e m\u00eb posht\u00eb \u201cligji\u201d), t\u00eb b\u00ebjn\u00eb rivler\u00ebsimin e k\u00ebsaj pasurie me vler\u00ebn e tregut. K\u00ebtu p\u00ebrfshihen dhe rastet, kur p\u00ebr pasurin\u00eb e paluajtshme \u00ebsht\u00eb b\u00ebr\u00eb edhe m\u00eb par\u00eb rivler\u00ebsimi, n\u00eb zbatim t\u00eb ligjeve t\u00eb m\u00ebparshme t\u00eb rivler\u00ebsimit.<\/p>\n<p>2. Individi mund t\u00eb zgjedh\u00eb vullnetarisht n\u00ebse rivler\u00ebsimin e pasuris\u00eb do ta b\u00ebj\u00eb pran\u00eb drejtoris\u00eb vendore t\u00eb Agjencis\u00eb Shtet\u00ebrore t\u00eb Kadastr\u00ebs (DVASHK), apo me nj\u00eb ekspert t\u00eb licencuar nga institucionet p\u00ebrkat\u00ebse p\u00ebr vler\u00ebsimin e pasurive t\u00eb paluajtshme. P\u00ebr t\u00eb p\u00ebrfituar nga rivler\u00ebsimi, n\u00ebp\u00ebrmjet pasqyrimit t\u00eb tij n\u00eb regjistrin e pasurive t\u00eb paluajtshme, individi duhet t\u00eb paguaj\u00eb m\u00eb par\u00eb tatimin e rivler\u00ebsimit (5% e baz\u00ebs s\u00eb tatueshme) dhe tarif\u00ebn e kryerjes s\u00eb sh\u00ebrbimit, sipas ligjit dhe k\u00ebtij udh\u00ebzimi.<\/p>\n<p>3. N\u00eb rast se individi ka n\u00eb pron\u00ebsi m\u00eb shum\u00eb se nj\u00eb pasuri t\u00eb paluajtshme dhe do t\u00eb b\u00ebj\u00eb rivler\u00ebsimin e secil\u00ebs prej tyre, procedura e rivler\u00ebsimit \u00ebsht\u00eb individuale p\u00ebr secil\u00ebn prej k\u00ebtyre pasurive.<\/p>\n<p>II. LLOGARITJA E BAZ\u00cbS S\u00cb TATUESHME P\u00cbR RIVLER\u00cbSIMIN E PASURIS\u00cb P\u00cbR INDIVID\u00cbT<\/p>\n<p>1. N\u00eb rast se individi zgjedh q\u00eb rivler\u00ebsimin e pasuris\u00eb ta b\u00ebj\u00eb ASHK-ja, ai b\u00ebhet me \u00e7mimet minimale fiskale, q\u00eb jan\u00eb n\u00eb fuqi n\u00eb momentin e kryerjes s\u00eb procesit t\u00eb rivler\u00ebsimit dhe n\u00eb p\u00ebrputhje me p\u00ebrcaktimet e udh\u00ebzimit t\u00eb p\u00ebrbashk\u00ebt nr. 34, dat\u00eb 29.12.2023, \u201cP\u00ebr tatimin e kalimit t\u00eb s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb s\u00eb pasuris\u00eb s\u00eb paluajtshme\u201d.<\/p>\n<p>N\u00eb k\u00ebt\u00eb rast, baza e tatueshme, llogaritet si diferenc\u00eb nd\u00ebrmjet vler\u00ebs s\u00eb dal\u00eb nga rivler\u00ebsimi (sipas \u00e7mimeve minimale fiskale n\u00eb fuqi) dhe vler\u00ebs s\u00eb zbritshme t\u00eb p\u00ebrcaktuar n\u00eb pik\u00ebn 3 t\u00eb k\u00ebtij kreu. 1.1 \u00c7mimi minimal fiskal, bazuar n\u00eb udh\u00ebzimin e p\u00ebrbashk\u00ebt nr. 34\/2023, \u201cP\u00ebr tatimin e kalimit t\u00eb s\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb s\u00eb pasuris\u00eb s\u00eb paluajtshme\u201d, do t\u00eb konsiderohet \u00e7mimi i referenc\u00ebs p\u00ebr pasurin\u00eb e paluajtshme nd\u00ebrtesa dhe sipas hart\u00ebs s\u00eb vlerave p\u00ebr pasurin\u00eb e paluajtshme tok\u00eb.<\/p>\n<p>a)N\u00eb rastin e nd\u00ebrtesave, \u00e7mimeve t\u00eb referenc\u00ebs do t\u2019i zbritet 1% e vler\u00ebs p\u00ebr \u00e7do vit t\u00eb plot\u00eb shtes\u00eb p\u00ebrdorimi, duke filluar nga data e fitimit t\u00eb titullit t\u00eb pron\u00ebsis\u00eb p\u00ebr her\u00eb t\u00eb par\u00eb.<\/p>\n<p>b) Zbritja prej 1% do t\u00eb aplikohet p\u00ebr t\u00eb gjitha llojet e pasurive t\u00eb paluajtshme nd\u00ebrtesa. Kjo zbritje nuk duhet t\u00eb jet\u00eb m\u00eb e madhe se 30% e \u00e7mimit t\u00eb referenc\u00ebs t\u00eb p\u00ebrcaktuar n\u00eb VKM-n\u00eb n\u00eb zbatim t\u00eb neneve 21, pika 2, 22, pika 5, 22\/1, 22\/3 dhe 22\/4 t\u00eb ligjit nr. 9632, dat\u00eb 30.10.2006, \u201cP\u00ebr sistemin e taksave vendore\u201d, t\u00eb ndryshuar b) N\u00eb rastin e tokave \u00e7mimi minimal fiskal \u00ebsht\u00eb \u00e7mimi p\u00ebr met\u00ebr katror sip\u00ebrfaqeje, t\u00eb p\u00ebrcaktuar n\u00eb hart\u00ebn e vlerave, sipas aktit n\u00ebnligjor n\u00eb fuqi n\u00eb dat\u00ebn e rivler\u00ebsimit.<\/p>\n<p>2. N\u00eb rast se individi zgjedh rivler\u00ebsimin e pasuris\u00eb nga nj\u00eb ekspert i licencuar, baza e tatueshme, llogaritet si diferenc\u00eb nd\u00ebrmjet vler\u00ebs s\u00eb pasqyruar n\u00eb aktin e vler\u00ebsimit t\u00eb pasuris\u00eb dhe vler\u00ebs s\u00eb zbritshme. N\u00eb \u00e7do rast, vlera e pasqyruar n\u00eb aktin e vler\u00ebsimit t\u00eb pasuris\u00eb nga eksperti i licencuar nuk mund t\u00eb jet\u00eb m\u00eb e vog\u00ebl se \u00e7mimi minimal fiskal.<\/p>\n<p>3. Vlera e zbritshme, si n\u00eb rastin e pik\u00ebs 1 dhe n\u00eb at\u00eb t\u00eb pik\u00ebs 2 t\u00eb k\u00ebtij kreu, \u00ebsht\u00eb vlera e pasuris\u00eb sipas aktit t\u00eb fundit t\u00eb regjistruar pran\u00eb organit kompetent p\u00ebr regjistrimin e pasurive t\u00eb paluajtshme (qoft\u00eb kontrat\u00eb blerje, shk\u00ebmbim, trash\u00ebgimi, dhurat\u00eb, heqje dor\u00eb, apo rivler\u00ebsim i pasuris\u00eb s\u00eb paluajtshme), p\u00ebr t\u00eb cilin \u00ebsht\u00eb llogaritur dhe paguar tatimi.<\/p>\n<p>3.1 N\u00eb rastet kur pasuria e paluajtshme rezulton e regjistruar pa vler\u00eb, p\u00ebr t\u00eb p\u00ebrcaktuar vler\u00ebn e zbritshme, si vler\u00eb regjistrimi do t\u00eb konsiderohet vlera sipas parashikimeve t\u00eb paragrafit 3.2 t\u00eb udh\u00ebzimit t\u00eb p\u00ebrbashk\u00ebt nr. 34\/2023. Konkretisht, n\u00eb rastet kur nuk mund t\u00eb p\u00ebrcaktojm\u00eb nj\u00eb vler\u00eb t\u00eb zbritshme, sipas parashikimeve t\u00eb pik\u00ebs 3 t\u00eb k\u00ebtij kreu, at\u00ebher\u00eb vlera e zbritshme do t\u00eb jet\u00eb si n\u00eb vijim: a) P\u00ebr nd\u00ebrtesat e nd\u00ebrtuara dhe t\u00eb regjistruara n\u00eb DVASHK, t\u00eb cilat nuk kan\u00eb vler\u00eb t\u00eb regjistruar, ose vlera e regjistruar \u00ebsht\u00eb e shprehur n\u00eb monedha t\u00eb tilla, si franga ari, apo napolona floriri, si dhe p\u00ebr nd\u00ebrtesat e privatizuara me ligjin nr. 7652, dat\u00eb 23.12.1992, \u201cP\u00ebr privatizimin e banesave shtet\u00ebrore\u201d, i ndryshuar, p\u00ebr efekt t\u00eb p\u00ebrcaktimit t\u00eb tatimit mbi rivler\u00ebsimin, si vler\u00eb e zbritshme do t\u00eb merret kostoja e shfryt\u00ebzimit p\u00ebr met\u00ebr katror\u00eb e p\u00ebrcaktuar nga akti n\u00ebnligjor n\u00eb fuqi p\u00ebr Entin Komb\u00ebtar t\u00eb Banesave, n\u00eb vitin e regjistrimit t\u00eb pasuris\u00eb s\u00eb paluajtshme. P\u00ebr nd\u00ebrtesat e p\u00ebrfituara n\u00eb rastet e trash\u00ebgimis\u00eb, dhuratave apo heqjes dor\u00eb, p\u00ebr t\u00eb cilat nuk ka qen\u00eb regjistruar vler\u00eb e pron\u00ebs, si vler\u00eb e zbritshme do t\u00eb merret kostoja e shfryt\u00ebzimit p\u00ebr met\u00ebr katror\u00eb, e p\u00ebrcaktuar nga akti n\u00ebnligjor n\u00eb fuqi p\u00ebr Entin Komb\u00ebtar t\u00eb Banesave n\u00eb dat\u00ebn e regjistrimit t\u00eb aktit.<\/p>\n<p>b) P\u00ebr tok\u00ebn, n\u00eb t\u00eb gjitha rastet, n\u00ebse nuk ka nj\u00eb vler\u00eb n\u00eb regjistrim, si vler\u00eb e zbritshme do t\u00eb merret vlera e llogaritur, duke p\u00ebrdorur indeksimin e \u00e7mimit t\u00eb tok\u00ebs sipas hart\u00ebs s\u00eb vlerave, me inflacionin mesatar vjetor t\u00eb llogaritur p\u00ebr vitin n\u00eb t\u00eb cilin \u00ebsht\u00eb fituar pron\u00ebsia, sipas aneksit nr. 1 bashk\u00ebngjitur udh\u00ebzimit t\u00eb p\u00ebrbashk\u00ebt nr. 34\/2023.<\/p>\n<p>III. PARAQITJA DHE ADMINISTRIMI I K\u00cbRKES\u00cbS P\u00cbR RIVLER\u00cbSIM NGA INDIVID\u00cbT<\/p>\n<p>1. Individi ose p\u00ebrfaq\u00ebsuesi i tij aplikon online p\u00ebr sh\u00ebrbimin e rivler\u00ebsimit t\u00eb pasuris\u00eb, n\u00ebp\u00ebrmjet portalit qeveritar e-Albania, me k\u00ebrkes\u00ebn sipas modelit t\u00eb shtojc\u00ebs nr.1, bashk\u00eblidhur k\u00ebtij udh\u00ebzimi. N\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb pajiset me dokumentin zyrtar q\u00eb pasqyron regjistrimin e sh\u00ebrbimit t\u00eb rivler\u00ebsimit, ai duhet t\u00eb aplikoj\u00eb edhe p\u00ebr sh\u00ebrbimin e pajisjes me kopje t\u00eb kartel\u00ebs s\u00eb pasuris\u00eb s\u00eb paluajtshme ose kartel\u00eb jop\u00ebrfundimtare (p\u00ebr pasurit\u00eb q\u00eb ndodhen n\u00eb zona q\u00eb nuk i jan\u00eb n\u00ebnshtruar regjistrimit fillestar). Aplikimi p\u00ebr sh\u00ebrbimet i drejtohet drejtoris\u00eb\/ zyr\u00ebs vendore t\u00eb ASHK-s\u00eb, e cila \u00ebsht\u00eb kompetente p\u00ebr territorin ku gjendet pasuria e paluajtshme.<\/p>\n<p>1.1 Individi n\u00eb aplikimin online p\u00ebr sh\u00ebrbimin p\u00ebr rivler\u00ebsimin e pasuris\u00eb duhet t\u00eb plot\u00ebsoj\u00eb n\u00eb rubrikat p\u00ebrkat\u00ebse t\u00eb platform\u00ebs e-Albania, t\u00eb dh\u00ebnat identifikuese t\u00eb pasuris\u00eb q\u00eb k\u00ebrkohet t\u00eb rivler\u00ebsohet. N\u00ebse individi nuk plot\u00ebson rubrikat q\u00eb identifikojn\u00eb pasurin\u00eb, ai duhet, detyrimisht, t\u00eb ngarkoj\u00eb n\u00eb platform\u00eb kopje t\u00eb skanuar t\u00eb dokumentit t\u00eb pron\u00ebsis\u00eb q\u00eb disponon p\u00ebr pasurin\u00eb.<\/p>\n<p>1.2 Punonj\u00ebsi i drejtoris\u00eb vendore t\u00eb ASHK-s\u00eb shqyrton aplikimin, duke verifikuar: a) identifikimin e pasuris\u00eb, sipas p\u00ebrcaktimeve t\u00eb pik\u00ebs<\/p>\n<p>1.1 t\u00eb k\u00ebtij kreu; dhe b) legjitimimin e individit aplikues. Punonj\u00ebsi verifikon n\u00ebse individi q\u00eb ka paraqitur k\u00ebrkes\u00ebn p\u00ebr rivler\u00ebsim (ose i p\u00ebrfaq\u00ebsuari) \u00ebsht\u00eb pronar, apo nj\u00eb nga bashk\u00ebpronar\u00ebt e pasuris\u00eb q\u00eb k\u00ebrkohet t\u00eb rivler\u00ebsohet. N\u00ebse nuk p\u00ebrmbushen kushtet e m\u00ebsip\u00ebrme, individi njoftohet n\u00ebp\u00ebrmjet platform\u00ebs, p\u00ebr t\u00eb identifikuar pasurin\u00eb ose p\u00ebr mosvijimin e aplikimit (n\u00eb rast moslegjitimimi).<\/p>\n<p>1.3 N\u00ebse aplikimi i p\u00ebrmbush kushtet e pik\u00ebs 1.2 t\u00eb k\u00ebtij kreu, vijohet me llogaritjen e tatimit t\u00eb rivler\u00ebsimit, sipas rregullave t\u00eb kreut II t\u00eb k\u00ebtij udh\u00ebzimi, duke hartuar fatur\u00ebn p\u00ebr ark\u00ebtim brenda 2 (dy) dit\u00ebve pune, nga momenti i paraqitjes s\u00eb k\u00ebrkes\u00ebs.<\/p>\n<p>1.4 Fatura p\u00ebr ark\u00ebtim plot\u00ebsohet sipas modelit t\u00eb shtojc\u00ebs nr. 3 bashk\u00eblidhur, q\u00eb \u00ebsht\u00eb pjes\u00eb p\u00ebrb\u00ebr\u00ebse e k\u00ebtij udh\u00ebzimi. Fatura gjenerohet n\u00eb m\u00ebnyr\u00eb elektronike nga drejtoria vendore e ASHKs\u00eb dhe s\u00eb bashku me tarifat e sh\u00ebrbimit, i d\u00ebrgohet aplikuesit n\u00ebp\u00ebrmjet portalit qeveritar e-Albania.<\/p>\n<p>1.5 N\u00eb rastet kur individi k\u00ebrkon rivler\u00ebsimin e pasuris\u00eb sipas aktit t\u00eb ekspertit, individi n\u00ebp\u00ebrmjet platform\u00ebs e-Albania, n\u00eb dokumentacionin shoq\u00ebrues gjat\u00eb k\u00ebrkes\u00ebn p\u00ebr rivler\u00ebsimin e pasuris\u00eb s\u00eb paluajtshme, bashk\u00eblidh edhe aktin e vler\u00ebsimit t\u00eb pasuris\u00eb, t\u00eb n\u00ebnshkruar dhe vulosur n\u00eb m\u00ebnyr\u00eb elektronike nga eksperti, si dhe fotokopje e nj\u00ebsuar e licenc\u00ebs s\u00eb tij. Me p\u00ebrcjelljen e k\u00ebtyre dy dokumenteve, si m\u00eb sip\u00ebr, drejtoria vendore e ASHK-s\u00eb vijon procedurat p\u00ebr p\u00ebrllogaritjen e tatimit t\u00eb rivler\u00ebsimit dhe i njofton subjektit vler\u00ebn e tatimit t\u00eb rivler\u00ebsimit dhe tarifave t\u00eb sh\u00ebrbimit.<\/p>\n<p>IV. PAGESA E TATIMIT DHE E TARIF\u00cbS S\u00cb SH\u00cbRBIMIT T\u00cb RIVLER\u00cbSIMIT NGA INDIVID\u00cbT 1. Pasi individi ose p\u00ebrfaq\u00ebsuesi ligjor \u00ebsht\u00eb pajisur me fatur\u00ebn p\u00ebr ark\u00ebtim (shtojca nr. 3 bashk\u00eblidhur k\u00ebtij udh\u00ebzimi), ai paguan fatur\u00ebn p\u00ebr ark\u00ebtim dhe drejtoria vendore e ASHK-s\u00eb kryen konfirmimin e shlyerjes s\u00eb pages\u00ebs s\u00eb tatimit t\u00eb rivler\u00ebsimit dhe t\u00eb tarifave t\u00eb sh\u00ebrbimit.<\/p>\n<p>2. Pas verifikimit t\u00eb shlyerjes s\u00eb pages\u00ebs s\u00eb tatimit t\u00eb rivler\u00ebsimit dhe t\u00eb tarifave t\u00eb sh\u00ebrbimit, aplikimi i individit konsiderohet i plot\u00ebsuar dhe ASHK-s\u00eb i lind detyrimi p\u00ebr t\u00eb pasqyruar rivler\u00ebsimin n\u00eb regjistrin e pasurive t\u00eb paluajtshme, sipas rregullave t\u00eb parashikuara n\u00eb kreun V t\u00eb k\u00ebtij udh\u00ebzimi.<\/p>\n<p>V. RREGULLAT DHE PROCEDURAT P\u00cbR PASQYRIMIN E RIVLER\u00cbSIMIT T\u00cb PASURIS\u00cb N\u00cb REGJISTRAT E PASURIVE T\u00cb PALUAJTSHME<\/p>\n<p>1. Drejtoria vendore e ASHK-s\u00eb, brenda 5 dit\u00ebve nga verifikimi i pages\u00ebs s\u00eb tatimit t\u00eb rivler\u00ebsimit t\u00eb pasuris\u00eb dhe tarifave t\u00eb sh\u00ebrbimit, duhet t\u00eb kryej\u00eb sh\u00ebnimet p\u00ebrkat\u00ebse n\u00eb regjistrat e pasurive t\u00eb paluajtshme, p\u00ebr pasqyrimin e rivler\u00ebsimit, n\u00ebp\u00ebrmjet punonj\u00ebsit t\u00eb ngarkuar me k\u00ebt\u00eb detyr\u00eb. Data e rivler\u00ebsimit t\u00eb pasuris\u00eb \u00ebsht\u00eb data e pagimit t\u00eb tatimit t\u00eb rivler\u00ebsimit.<\/p>\n<p>2. Punonj\u00ebsi i ASHK-s\u00eb kryen sh\u00ebnimet p\u00ebrkat\u00ebse n\u00eb regjistrat e pasurive t\u00eb paluajtshme, bazuar n\u00eb dokumentacionin tekniko-ligjor, sipas rasteve t\u00eb parashikuara m\u00eb posht\u00eb:<\/p>\n<p>2.1 Kur pasuria e paluajtshme, objekt rivler\u00ebsimi, figuron e regjistruar n\u00eb regjistrat kadastral\u00eb dhe ndodhet n\u00eb nj\u00eb zon\u00eb q\u00eb i \u00ebsht\u00eb n\u00ebnshtruar procesit t\u00eb regjistrimit fillestar, pasqyrimi i rivler\u00ebsimit t\u00eb pasuris\u00eb kryhet n\u00eb seksionin \u201cA\u201d t\u00eb kartel\u00ebs s\u00eb pasuris\u00eb. N\u00eb k\u00ebt\u00eb seksion do t\u00eb regjistrohet data e rivler\u00ebsimit t\u00eb pasuris\u00eb s\u00eb paluajtshme, shuma e rivler\u00ebsimit dhe arkivohet dokumentacioni n\u00eb referenc\u00ebn p\u00ebrkat\u00ebse.<\/p>\n<p>2.2 Kur pasuria e paluajtshme, objekt rivler\u00ebsimi, ndodhet n\u00eb nj\u00eb zon\u00eb q\u00eb i \u00ebsht\u00eb n\u00ebnshtruar regjistrimit fillestar, por kjo pasuri nuk figuron e regjistruar n\u00eb regjistrin kadastral, subjekti fillimisht duhet t\u00eb aplikoj\u00eb n\u00ebp\u00ebrmjet portalit unik qeveritar e Albania p\u00ebr regjistrimin e k\u00ebsaj pasurie, n\u00eb p\u00ebrputhje me parashikimet e ligjit nr. 111\/2018, \u201cP\u00ebr kadastr\u00ebn\u201d, dhe t\u00eb VKM-n\u00eb nr. 389\/2020, \u201cP\u00ebr miratimin e list\u00ebs dhe tarifave t\u00eb sh\u00ebrbimeve kadastrale\u201d, t\u00eb ndryshuar, duke depozituar titullin e pron\u00ebsis\u00eb dhe dokumentacionin provues p\u00ebr regjistrim. Vet\u00ebm pas regjistrimit t\u00eb k\u00ebsaj pasurie n\u00eb regjistron kadastral, subjektit i lind e drejta t\u00eb aplikoj\u00eb p\u00ebr rivler\u00ebsimin e k\u00ebsaj pasurie, sipas p\u00ebrcaktimeve dhe brenda afatit t\u00eb parashikuar n\u00eb k\u00ebt\u00eb udh\u00ebzim.<\/p>\n<p>2.3 Kur pasuria e paluajtshme, objekt rivler\u00ebsimi, gjendet n\u00eb nj\u00eb zon\u00eb kadastrale q\u00eb nuk i \u00ebsht\u00eb n\u00ebnshtruar procesit t\u00eb regjistrimit fillestar, procedohet me pasqyrimin e vler\u00ebs s\u00eb rivler\u00ebsimit n\u00eb regjistrin p\u00ebrkat\u00ebs hipotekar apo n\u00eb kartelat jop\u00ebrfundimtare, duke pasqyruar dat\u00ebn e rivler\u00ebsimit t\u00eb pasuris\u00eb s\u00eb paluajtshme, shum\u00ebn p\u00ebrkat\u00ebse t\u00eb rivler\u00ebsimit dhe referenc\u00ebn arkivore p\u00ebrkat\u00ebse. N\u00eb p\u00ebrfundim t\u00eb procesit t\u00eb regjistrimit fillestar, sh\u00ebnimet e m\u00ebsip\u00ebrme t\u00eb rivler\u00ebsimit pasqyrohen n\u00eb kartelat e pasurive t\u00eb paluajtshme, produkt i k\u00ebtij procesi, n\u00eb rastet kur titulli i pron\u00ebsis\u00eb konstatohet se \u00ebsht\u00eb n\u00eb p\u00ebrputhje me ligjin. P\u00ebrjashtimisht, n\u00eb rastet kur refuzohet regjistrimi i titullit t\u00eb pron\u00ebsis\u00eb, n\u00eb p\u00ebrputhje me parashikimet e ligjit nr. 111\/2018, \u201cP\u00ebr kadastr\u00ebn\u201d, dhe t\u00eb ligjit nr. 20\/2020, \u201cP\u00ebr p\u00ebrfundimin e proceseve kalimtare t\u00eb pron\u00ebsis\u00eb n\u00eb RSH\u201d, dhe akteve n\u00ebnligjore t\u00eb dala n\u00eb zbatim t\u00eb tyre, vlera e rivler\u00ebsimit nuk pasqyrohet n\u00eb kartel\u00ebn e pasuris\u00eb s\u00eb paluajtshme dhe shuma p\u00ebrkat\u00ebse nuk i kthehet subjektit.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; N\u00eb Fletoren Zyrtare \u00ebsht\u00eb publikuar udh\u00ebzimi i p\u00ebrbashk\u00ebt i Ministris\u00eb s\u00eb Financave dhe Drejtoris\u00eb s\u00eb Agjencis\u00eb Shtet\u00ebrore t\u00eb Kadastr\u00ebs (ASHK), q\u00eb rregullon procesin e rivler\u00ebsimit t\u00eb pasurive t\u00eb paluajtshme p\u00ebr individ\u00ebt. Ky udh\u00ebzimi p\u00ebrcakton: Udh\u00ebzimi p\u00ebrcakton se m\u00ebnyrat e rivler\u00ebsimit do t\u00eb jen\u00eb pran\u00eb ASHK-s\u00eb (me \u00e7mimet minimale fiskale) ose nga ekspert i licencuar. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2420,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jnews-multi-image_gallery":[],"jnews_single_post":{"subtitle":"","format":"standard","override":[{"template":"1","parallax":"1","fullscreen":"1","layout":"right-sidebar","sidebar":"default-sidebar","second_sidebar":"default-sidebar","sticky_sidebar":"1","share_position":"top","share_float_style":"share-monocrhome","show_share_counter":"1","show_view_counter":"1","show_featured":"1","show_post_meta":"1","show_post_author":"1","show_post_author_image":"1","show_post_date":"1","post_date_format":"default","post_date_format_custom":"Y\/m\/d","show_post_category":"1","show_post_reading_time":"0","post_reading_time_wpm":"300","post_calculate_word_method":"str_word_count","show_zoom_button":"0","zoom_button_out_step":"2","zoom_button_in_step":"3","show_post_tag":"1","show_popup_post":"1","show_comment_section":"1","number_popup_post":"1","show_author_box":"1","show_post_related":"0","show_inline_post_related":"0"}],"image_override":[{"single_post_thumbnail_size":"crop-715","single_post_gallery_size":"crop-500"}],"trending_post_position":"meta","trending_post_label":"Trending","sponsored_post_label":"Sponsored by","disable_ad":"0"},"jnews_primary_category":[],"jnews_social_meta":[],"jnews_override_counter":{"view_counter_number":"0","share_counter_number":"0","like_counter_number":"0","dislike_counter_number":"0"},"jnews_post_split":{"post_split":[{"template":"1","tag":"h2","numbering":"asc","mode":"normal","first":"0","enable_toc":"0","toc_type":"normal"}]},"footnotes":""},"categories":[121],"tags":[],"class_list":["post-2419","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lifestyle"],"_links":{"self":[{"href":"https:\/\/shetshqip.com\/index.php?rest_route=\/wp\/v2\/posts\/2419","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/shetshqip.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/shetshqip.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/shetshqip.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/shetshqip.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2419"}],"version-history":[{"count":1,"href":"https:\/\/shetshqip.com\/index.php?rest_route=\/wp\/v2\/posts\/2419\/revisions"}],"predecessor-version":[{"id":2421,"href":"https:\/\/shetshqip.com\/index.php?rest_route=\/wp\/v2\/posts\/2419\/revisions\/2421"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/shetshqip.com\/index.php?rest_route=\/wp\/v2\/media\/2420"}],"wp:attachment":[{"href":"https:\/\/shetshqip.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/shetshqip.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/shetshqip.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}