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Rregullore Për Tatim Në Pronën E Paluajtshme

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Rregullore Për Tatim Në Pronën E Paluajtshme Republika e Kosov€s Repub Kosova- Republicof Kosovo Komuna e Prishtin€s PriStina -Municipality of Prishtina RREGULLORE PER NEpnONEN E PALUAITSHME Prishtin€, 2015 N€ baz€ t€ dispozitave t€ nenit 12, ptaragrafi'r,2.2,pika c te Ligjit nr.1z/L- 040, p€r vet€qeverisje lokaler zyrtare J"Gaseta e Republik'€s s€ Kosoires,,, nr. 2g/200g), te dispozitave t€ nenit 9 t€ Ligit *. oz1_r.- o+g, p€r financat e pushtetit lokal (,,Gazeta zyrtare e Republik€sse Kosov€s", nr. 27/200g),tb nenit-7 te Ligjit nr. 1z/L _ 2004,p'r tatimin n€ pron€n e paluajtshme ("Gaz:,etazyrta"ree Republikes #Kosov€s,,, nr. gg/2010), te dispozitavet€ nenit 2 te Ligit nr.04/ - L ioo, per ndryshimin dhe plot€simin e Ligjit nr. 03/L - 2004, pdr,-tatimin ne pron€n e paluajishme ("Ga zeta zyrtare e Republik€s s€ Kosov€is",nt' 14/.2a12),tE dispozitave t€ nenit J4, paragrafi i4.1, pika c t€ statutit t€ Komun€s s€ Prishtines, 01. nr. 110 .- gg'1., te dt. is.oz.zoto, Kuvendi i Komun€s s€ Prishtin€s,me 29.09.',2015,miratoi k€t€ RREGU.ILORE PER rfATrM NE pnorvEN E PALUAITSHME I. DISPOZITAT E I'ERGIITHSHME Q€llimi Neni 1 1'1 Kjo rregullore caktontatimin pdr prontln e paluajtshmedhe parashtronstandardet dhe procedurat, td cilat duhett'i respel<tojdKomuna gjat6 administrimit td k6tij tatimi. L'2 Te hyrat e vjela nga tatimi nd prond do td derdhdnnd llogari t€ Komun€sdhe do t€ pdrdorennd pdrputhjeme Ligjin pdr menaxhimine financavepublike. Neni 2 Tatimi nd prond calrltohetpdr tdrd proniin e paluajtshmend komunri,me ptirjashtimtd prondsqd lirohetngatatimi n6 pdrputhjeme nenin6 t6 kdsajrregulloreje. II. DISPOZTTAT E VEqANTA Tatimpaguesi Neni 3 3'1 Personipergjegjes pdr pagesdne tatimit nd prond [m6 tej: tatimpaguesi),para s6 gjithash6shtd pronar i pronds. 3'2 Ndse pronari i pron€s nuk mu.nd td p6rcaktohet ose nuk mund td gjendet, tatimpagues eshte personi fizik ose juridih i cili e shfrytdzon ligjdrisht ose e mban prondn e paluajtshme. 3.3 Ndse pronari ose shfryt6zuesii ligjshdm i pronds sd paluajtshme,nuk mund td pdrcaktohetose mund td pdrcaktohet,por nuk ka qasje ndaj pronds sd paluajtshme, tatimpaguesdo t€ jetd personi fizik ose juridik q€ e shfryt€zonpron6n. Vendimi i tille nuk i jep kurrfar€ td drejtash shfrytdzuesit. Baza e tatimit Neni 4 4.t Bazde tatimit p€r tatim nd prond do td jetd vlera e pronds n€ treg, e pdrcaktuar nti pajtim me standardetdhe procedurate Ligjit p€r tatimin nEpron€n e paluajtshme. 4.2Vlerd e tregut e cildsdopronti, pdr gdovittatimor, 6shtdvlera e prondsmd 31 dhjetor te vitit paraprak. Shkall€t e tatimit Neni 5 5,1Tarifat e tatimit ldvizinbrenda kategorive vijuese tE pronds: aJPrond e nevojshmepdr qdllimebanimi: prona e paluajtshme,e cila u shdrbennjerdzve pdr nevoja themelore td banimit, ku pdrfshihen: shtdpitd, banesat dhe nddrtesat e ngjashme ....,...............0.t5o/o; b) Prond e banuar: prona e cila shfrytdzohetose mbahet pdr banimin e njerilzve, ku p6rfshihen: toka, garazhet,hapdsirat e parkimit ose nddrtesat e tjera td ngjashme jokomerciale..,.....,...... 0.'J.5o/o; c) Pron6 komerciale:prona qE shfrytrdzohetose pdrdoret p6r qellime biznesi, per shembullpdr ndonje qdllim komercial ose biznesi,pdr shitje me pakicd,pdr sh€rbime rekreacioni, pdr qdllime artistike ose sportive, pdr arsim privat ose pdr qdllime mjekdsoreprivate..... .....0.L7o/o; d) Fushasportive... .........0.t7o/o; e) Prond industriale: prona e cila shfryt6zohetpdr prodhim, pdr punim, ku p€rfshihen fabrikat, pundtoritd, zejtaritl dhe objektet e tjera te ngjashme. f) Prondpdrprodukte artikujsh-deponi,ose deponim td mallravetdtjera.................0.I7o/o. Komuna e Prishtinds td ndahet nd dhjete zona tatimore. Emdrtimet dhe fonetika e rrug6ve6shtd vetiim pdr qdllimin dhe dstrtdshkarkuar ngabaza e td dhdnavetd tatimit nd prond. Zonattatimore td komunds: 5.2Zona e par6 Sheshi"Zahir Pajaziti", sheshi"Ntinti Terezir", rrugdt: "RobertDoll", "Fehmi Agani", "Garibaldi", "Mbreti Zogu 1","Radovan Zogoviq", "Rexhep Luci", "2 Korriku", "Qamil Hoxha","Sylejman Adrcsii:llr. U!'K- 2-I 0.(tuli l)tishl ite-b,.{}sovi 'l'ci*iirn: . -ili1(i')381230-9iX) hrpirie6a.llrirlrlina-i\r)muna.tlr!i vokshi", "Luan ,,Mis Haradinaj","Migjeni,,, sheshi Edit Durham,,, ,,Avall ,,partizani,,, ,,Kosta sol. a,,, Qyteza Pejton, te Stadiumi i qytetif Novakoviq,,,,,perandori ,,Mujo Ulqinaku", "liejdi ,,Hajdir ,,Tringd fustinian,,, Kryeziu,,, D-1shi,,, Smajli,,,ituke filluar ,,Ndn6 Tereza" nga sheshi deri te nddrprerjame rrugtlt "Agim Ramaiani" dhe ,,piashko qytetit. Vasa,,,dhe te Stadiumii Zona e dyt6 Rrugdt:"Agim Ramdani,"sheshi i ,,Bill Demonstratave","UgK,,, bulevardi Klinton,,,sheshi "Adem|ashari", "Adrea Gropa", "Bedri pejani,,, ,,Fazli ,,Kroi Grajgevci,,,,,1lazKodra,,, i Bardhti,,, "Nazim Gafurri","Ahmet ',Miiine ,,Zagrebi,,,,,Idriz Krasnqi", Kokollari,,, Gjilani,,,,,Bajram Curri","Eduard "Selim ,Arkitekt ,,Ekiem Lir", Berisha", Karl Gega,,, Rexha,,,,]mzotNiki! prela,,, "Adrian Krasiniqi","Eqrem "M-etush ,,zejnel ,.Emrush Qabej", Krasniqi,,, Salihu,,, Miftari,,, "Hamdi Gashi","Xhemajl Berisha", ",Lidhja prizrenit,,, ,.UE11, e duke filluar nga rr. deri te ndtlrprerjame rrugdt:"Llapi", "Andre;a ,,GjergjArianiti,,,,,Tirana,,],,Mulla Gropa,,, Idriz Gjilani,, dhebulevardi "Dtlshmorilt e Kombit,,. Zona e tretti ,,Gjon Rruget:"Nekibe Kelmendi,,, Nikolle Kazazi,,,,,24 ,,Agim Maji,,,arfdr urds n6 $agllavicri, Hairizi", "fashar Bej Shkupi", "Abdyl ,,Anton ,,Hamzii ,,Tringt-i Frashiiri,,, Qetit,,, fashari,,, Smajli",duke fillual nqt nddrprerja me rrug€n"Agim Ramadani" deri nd pdrfundimt6 rrugiis "lbrahim Lutfiu","Rexhep ,,pje1€r ,,Lidhja Mala","Mirrrovica,,, Bogdani,,, e peje!s,,,,,veterniku,,, Industriale-Hajvali, Qendra ZonaIndustriale, "fosip Rela", "Mustafa kru;a,,, duke rr' "Agim filluar nga Ramadani"deri te bashkimii rrugdve"Rrustem Hlyseni,, dhe .,Hamz6 "GanimeteT'tirbeshi", "Hyzri fashari,,, Talla", "fohan1. G6t"", "Major Mehmet Bushi,,,.,V6llezdrit Fazliu","Gazmend ,,Bajram ..zay,mi","shefqet iShkupi", "Bajram Kelmendi',, shabani,,,,,Sami Peja","Vushtrria", "Bekim ,,Azemfashanica,,,,,lsa Berisha","llir Konusheci", Kastriati,,,duke filluar ngarr. "Rrustem Statovci"derji nd nddrprerjene rrugdsme rr. "XheladinHana, lagjet: "fanina","Qelndresa", "okra", ,,Mehmet "Dubai","038", "Marigona", rrugiil.: Ali Vrioni,,,,1anuz Zejnullahu",Fshati "Fatos ,,lonuz ,,Dr. Amerikan, Limani,,, Zejnu.[ahu,,, Shpdtim Robaj,,, "XhemajlPriishtina", "Korabi", "Mbreti Agron", "Pellagonia",eendra Universitare,,,Smajl Hajdaraj","Tahir Uka", "Xhevat Qena",Qendra e Studentevedhe Af6r urdss6 $agllavic6s. Zona e katdrt Rrugtit: "Ahtnet ,,prekazi,,,,,Murat Gashi", "Mbreti Gernc","Muhamet Sami,,, Mehmeti,,, "Muharrem lteiza",duke filluar nga nddrprerja-.... " B " deri nd fshatin Matigan,prej rrethit, rr' "lsa Havolli","Hamdi Mramori","Hakif Zejnullahu''',"Florim ymeri,,,,,Ali pash6 Tepelena","Dervish ,;Holg"1. ..Enver Rozhaja","Xheladin Rekaliu,,, pedersen,,, Maloku,,, "Rrustem "Velania", Statovci", "Lidhjae Prizrenit",duke filluar rnganderprerla me rr. ,,Llapi,, deri te nd6rtrrrerja "Haxhi ,,Afrirriloxha,i ,,Rrustem me rr. zeka","Kerem Le€iton,,, Hyseni,,, "MehmetPashd "Abdullah Deralla", Presheva","Behar Begolli", "Mustafa Kruja,,, duke filluar nga bashkimli "Rrustem i rrug6ve Hy:;eni"dhe "Hamzdfaihari" deri te ndiirprerja me rr. ,,1 "Mulla ,,Antigona Tetori", ZekdBdrdynaj", "Sofalia", "Shkupi", "vasil Ando]ni,,, Fazliu,,,,,Kadri "M. ,,Mbriti Dushi", Fejsall","Taip Krasniqi","Henrik BJriq", "llaz AgusJhi,,, Bardhyl,,,,,Adem Adr-csa:l{r. I i(- K- 2-1(i.irtJir l}fishtil}f-l!{)5!]r,a Gllavica","Perandtlri ,.Muharrem Dioklecian",rruga Prishtind-Mitrovic, "Gucia', dhe Fejza,,. Zona e pestd "Mark ,,Nazim Rrugdt: Isali:u","Emin Duraku", "Ahmet Koronica,,, Berati,,,rr. kryesore,,,Fehmi Lladrovci", "ldriz ,,lsa ,.Kodra sheshi Seferi",lagjja "Lakdrishta,', sheshi Boletini,,, e Diellit,,, Mitrovicd-Prishtind, ',zija ,,Hajrullah rruga "8", "Xh€)radinHana", Shemsiu,', Abdullahu,,, "Haxhi "lsmail ,,Meto Zeka", Ismajli", "fakclvXoxa", "papa Kristo Negovani,,, Bajraktari,,, "Hazhi zeka", "Gustav ,.^[fri- ,,Tahii Majer", "Darilania","Bajrant Bahtiri", vitia,,, zajmi,,, "Drini ,,Hysen i Bardht!",'i{pollonia","Ernest Koliqi", "Rexhep Krasniqi,,, Tiirpeza,,,,,svetozar Markoviq","Shaip Mustafa", "Dervish Hima", "Marin Barletii, "Mesihi prishtinasi,,,,,Qamil Bala","selman ,,Basri Musai","sylejman vugiteirna", "vtilleziirit Topulli,,, canolli,,,,,Liria,,, lagjja"Kalabria", liagjja"Ulpiana", rr. "Halil Alidemaj","shaban polluzha,', fshatrat: Bernice, Bdrnicde Poshtme,Bdrnicd e Eptlrme.rr. "DalipAlshiqi,,dhe sheshi ,,Idrizseferi,,. Zona e gjasht€ Rrugdt:"Sali ,,Mehmet Nivicer","Tivari", "Asim LLrzha","Bedri Shala,,, Gradica,,,"Rifat Berisha,,, "vdllezriritGtirvallil", "Ymer prizreni", ,,Kodra "Afrim zhitia,,,,,Dukagjini"BL-7 H.1,lagjja e Diellit "Armend 2", Daci","Rrahim Beqiri", "Zeki Shylemaya'i-"Ahmet Haxhia',,;Lotri Vaku,,, "fohan ,,Lazar ,,Lekti V. Hahn","Malush Kosova", "shaqir lgrishti,,, Vuckovic,,, Dukagjini,,, "Rexhep ,,Mustafa Mitrovica","Sadik Zeneli",")Khemajl Mustafa", "Anton Harapi,', Ven"hari,,, "Ymer Alishani",B 2/2 HT,"Henrik Dynan", "selami pulaha", "Muj€i Krasniqi,,, Sol.1_, .,Shaip sol.1hy1., Sol.1hy.L, Sol2, scll3, "Latif Berisha","Nak Berisha,,, Spahia,,,"Maik Diztari,,,"Hiimi "Thimi ,,Beqir Rakovica", "Motrat Qiriazi","Toni Bler,,,"Rirai Buxheviqi,,, Kastrati,,, "Mustafti !i!ko", ,,Luigj ,,Shyt Hoxha","selman Riza", "Dimtrije Tucoviq,,, Gurakuqi,l Mareci,,,,,1_ ,salih Tetori", "Hoxhti Kadri Prishtina","lrfan ohri", "Mensur /yberaj,,, Abazi,,,,,Vejsel Pagarusha","viktor ,'Lidhja Eftemiu","Sefti Kosharja","Kuvendi i ;unikut,,, e Lezhbs,,, Komplksii Spitalit,"Mithat
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