FLASH
Shkruar nga Pamfleti
The opposition MPs will file the law on the 23% tax for free professions in the Constitutional Court today.
The appeal will be filed today at 12:30 by the members of the Economy Committee.
Yesterday, it was the head of the DP parliamentary group, Gazment Bardhi, who announced the step in question.
"Today at 12:30, the members of the Economy Committee, on behalf of the Parliamentary Group of the Democratic Party, submit the appeal to the Constitutional Court, regarding the 23% tax law for free professions", the reaction says.
With the start of implementation from January 1, 2024 of the "Income Tax" law, the profits of self-employed businesses will be taxed from 15 to 23% after deducting expenses from annual income.
The Tax Administration has sent a letter to businesses informing them that they are part of the list of free professions approved by the government, therefore from January 1, 2024 they will be taxed at 15%.
In the tax letter sent to self-employed businesses, it is clarified that for the calculation of the preliminary tax of 2024, the data that this category of businesses will declare for the income and expenses of 2023 will be used. Specifically, the data declared for the income , the expenses and the taxable profit, which the businesses will declare for the year 2023, will be the subject of assessment by the Tax Administration for the calculation of the preliminary profit tax during the year 2024.
This scheme is the same as that used for large businesses, which prepay profit tax based on previous years' profits.
Lini një Përgjigje