{"id":902,"date":"2019-07-27T10:48:17","date_gmt":"2019-07-27T10:48:17","guid":{"rendered":"http:\/\/rashitzylfiu.com\/?p=902"},"modified":"2019-07-27T10:48:17","modified_gmt":"2019-07-27T10:48:17","slug":"si-te-llogaritesh-zekatin-e-pasurise-tende","status":"publish","type":"post","link":"https:\/\/rashitzylfiu.com\/index.php\/2019\/07\/27\/si-te-llogaritesh-zekatin-e-pasurise-tende\/","title":{"rendered":"Si t\u00eb llogarit\u00ebsh zekatin e pasuris\u00eb t\u00ebnde?"},"content":{"rendered":"

Allahu i Madh\u00ebrish\u00ebm e ka b\u00ebr\u00eb farz zekatin dhe e ka b\u00ebr\u00eb nj\u00eb prej shtyllave t\u00eb Islamit. Kushtet me t\u00eb cilat detyrohet zekati p\u00ebr muslimanin:<\/strong><\/p>\n

    \n
  1. N\u00ebse muslimani ka n\u00eb pron\u00ebsi pasuri q\u00eb e arrin shum\u00ebn p\u00ebr zekat dhe kjo ndryshon n\u00eb baz\u00eb t\u00eb llojit t\u00eb pasuris\u00eb .<\/li>\n
  2. Kalimi i haulit<\/a>[1]<\/a>, sipas vitit h\u00ebnor.<\/li>\n<\/ol>\n

    Dispozitat e dh\u00ebnies s\u00eb zekatit ndryshojn\u00eb var\u00ebsisht nga lloji i pasuris\u00eb.<\/p>\n

    Nj\u00eb:\u00a0 Zekati n\u00eb drith\u00ebra dhe frute: Nisabi<\/a>[2]<\/a> <\/strong>\u00ebsht\u00eb 5 eusuk, q\u00eb \u00ebsht\u00eb e barabart\u00eb me 610 kg p\u00ebraf\u00ebrsisht n\u00eb drith\u00ebra dhe frute, q\u00eb maten dhe depozitohen si\u00e7 jan\u00eb: hurmat, gruri etj.<\/p>\n

    Sasia e cila duhet t\u00eb nxirret zekati:<\/strong><\/p>\n

      \n
    1. a) <\/strong>N\u00ebse drith\u00ebrat apo frytet ujiten me pun\u00eb, si\u00e7 ndodh n\u00eb kopshte q\u00eb ujiten nga puset (me ujitje artificiale) duhet t\u00eb nxirret gjysma e 1\/10 q\u00eb \u00ebsht\u00eb e barabart\u00eb me 5% prej drith\u00ebrave dhe frutave.<\/li>\n
    2. b)<\/strong> N\u00ebse ujitja \u00ebsht\u00eb natyrore (prej shiut) duhet t\u00eb nxirret 1\/10 q\u00eb \u00ebsht\u00eb e barabart\u00eb me 10% prej drith\u00ebrave dhe frutave. Koha e detyruar p\u00ebr nxjerrje: n\u00eb t\u00eb korrat dhe vjeljet.<\/li>\n<\/ol>\n

      Dy: Zekati n\u00eb kart\u00ebmonedha <\/strong><\/p>\n

      Nisabi: si baz\u00eb p\u00ebr caktimin e vler\u00ebs s\u00eb zekatit t\u00eb kart\u00ebmonedhave merren nisabet e arit dhe t\u00eb argjendit, ngase k\u00ebto t\u00eb dyja jan\u00eb p\u00ebrmendur n\u00eb hadithet e zekatit, dhe duhet shikuar n\u00eb vler\u00ebn (nisabin), cila \u00ebsht\u00eb m\u00eb e ul\u00ebt nga k\u00ebto t\u00eb dyja (ari dhe argjendi), meq\u00eb n\u00eb koh\u00ebn ton\u00eb vlera e argjendit \u00ebsht\u00eb m\u00eb e ul\u00ebt, at\u00ebher\u00eb edhe nisabi i kart\u00ebmonedhave bazohet tek argjendi, dhe si\u00e7 \u00ebsht\u00eb p\u00ebrmendur n\u00eb hadithe nisabi i argjendit \u00ebsht\u00eb 595 g p\u00ebraf\u00ebrsisht, dhe kur t\u00eb hollat e dikujt arrijn\u00eb vler\u00ebn e 595 g\u00a0 argjend (sipas \u00e7mimit t\u00eb argjendit n\u00eb vendin e tij), at\u00ebher\u00eb ky \u00ebsht\u00eb i detyruar me nxjerrjen e zekatit t\u00eb atyre kart\u00ebmonedhave.<\/p>\n

      Shuma<\/strong> e detyrueshme p\u00ebr nxjerrjen e zekatit \u00ebsht\u00eb 2.5% nga shuma e p\u00ebrgjithshme e\u00a0 parave.<\/p>\n

      Koha e detyruar p\u00ebr nxjerrje<\/strong>: Detyrohet nxjerrja e zekatit t\u00eb kart\u00ebmonedhave kur t\u00eb kaloj\u00eb hauli, e ai \u00ebsht\u00eb nj\u00eb vit i plot\u00eb sipas vitit h\u00ebnor nga momenti kur i zot\u00ebron ato para. Ajo q\u00eb \u00ebsht\u00eb m\u00eb e leht\u00eb p\u00ebr t\u2019u b\u00ebr\u00eb nga besimtari \u00ebsht\u00eb, se ai duhet t\u00eb caktoj\u00eb nj\u00eb dit\u00eb n\u00eb vit (si p.sh nj\u00eb dit\u00eb nga muaji Ramazan) dhe\u00a0 muslimani p\u00ebr nxjerrjen e zekatit llogarit at\u00eb \u00e7ka ka n\u00eb pron\u00ebsi t\u00eb tij nga parat\u00eb (rrogat mujore, qirat\u00eb, xhirollogarit\u00eb etj,) dhe n\u00eb fund e zbret borxhin momental q\u00eb ai ka dhe nga ajo q\u00eb ka mbetur ai nxjerr\u00a0 2.5% t\u00eb vler\u00ebs.<\/p>\n

      Tre:\u00a0 Zekati i mallrave tregtare: <\/strong><\/p>\n

      \u00c7far\u00eb kemi si q\u00ebllim me mallra tregtare? P\u00ebrgjigje: At\u00eb q\u00eb ka n\u00eb pron\u00ebsi muslimani me q\u00ebllimin e shitjes apo t\u00eb tregtis\u00eb me at\u00eb mall. K\u00ebtu nuk p\u00ebrfshihen mallrat, artikujt, gj\u00ebsendet, pasurit\u00eb, t\u00eb cilat nuk jan\u00eb p\u00ebr shitje. Nisabi i mallit krahasohet me vler\u00ebn e vet. Sasia e tij \u00ebsht\u00eb sikurse e kart\u00ebmonedhave. N\u00ebse vlera e mallit \u00ebsht\u00eb e barabart\u00eb me vler\u00ebn 595 gram prej argjendi detyrohet dh\u00ebnia e zekatit.<\/p>\n

      Shuma e detyrueshme p\u00ebr nxjerrjen e zekatit \u00ebsht\u00eb 2.5% nga vlera e mallrave tregtare n\u00eb treg, kur kalon haulin (nj\u00eb vit t\u00eb plot\u00eb h\u00ebnor), ajo q\u00eb merret n\u00eb konsiderat\u00eb n\u00eb llogaritje \u00ebsht\u00eb \u00e7mimi i shitjes, n\u00ebse shitja \u00ebsht\u00eb me shumic\u00eb, at\u00ebher\u00eb merret n\u00eb konsiderat\u00eb \u00e7mimi i shumic\u00ebs, e n\u00ebse shitja \u00ebsht\u00eb me pakic\u00eb merret n\u00eb konsiderat\u00eb \u00e7mimi i pakic\u00ebs.<\/p>\n

      Kat\u00ebr: Zekati n\u00eb aksionet e kompanive: <\/strong>Pronari i aksioneve mund t\u00eb jet\u00eb:<\/p>\n

      1)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ka si q\u00ebllim investimin dhe t\u00eb marr p\u00ebrfitimin e t\u00eb ardhurave. N\u00ebse kompania e nxjerr zekatin p\u00ebr pronarin e aksionit at\u00ebher\u00eb ai nuk duhet t\u00eb jap zekat p\u00ebrs\u00ebri (kjo vlen p\u00ebr tregun e Arabis\u00eb Saudite). N\u00ebse dyshon se kompania nuk e ka dh\u00ebn\u00eb t\u00eb t\u00ebr\u00eb zekatin, at\u00ebher\u00eb e jep vet\u00ebm at\u00eb pjes\u00eb dhe e largon barr\u00ebn p\u00ebr veten e vet. N\u00ebse kompania nuk e nxjerr zekatin, pronari i aksionit detyrohet t\u00eb llogaris\u00eb \u00e7far\u00eb detyrohet n\u00eb vler\u00ebn e atyre q\u00eb jan\u00eb prezent\u00eb. Po qe se dyshon at\u00ebher\u00eb e nxjerr 2.5% prej vler\u00ebs s\u00eb librit t\u00eb aksioneve q\u00eb ka n\u00eb pron\u00ebsi pas zbritjes s\u00eb baz\u00ebs q\u00eb \u00ebsht\u00eb stabile. Vlera e librit t\u00eb aksioneve ka si q\u00ebllim t\u00eb drejtat e aksionar\u00ebve t\u00eb ndara n\u00eb numrin e aksioneve eksportuese.<\/p>\n

      2)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0Me pron\u00ebsin\u00eb e aksioneve ka si q\u00ebllim tregtimin me to, apo (azhiotazhin- el-mudareben) q\u00eb t\u00eb p\u00ebrfitoj\u00eb nga ndryshimi i \u00e7mimeve t\u00eb blerjes dhe shitjes. Ky duhet t\u00eb japi zekat nga ajo q\u00eb ka n\u00eb pron\u00ebsi nga aksionet, duke i llogaritur ato si n\u00eb rastin e zekatit t\u00eb mallrave tregtare, pasi t\u00eb kaloj\u00eb hauli duhet t\u00eb shikoj\u00eb vler\u00ebn e aksioneve n\u00eb treg dhe t\u00eb nxjerri zekatin e mallrave tregtare 2.5%.<\/p>\n

      Pes\u00eb:\u00a0 Zekati i fondeve investuese <\/strong><\/p>\n

      Ai q\u00eb posedon p\u00ebrqindje t\u00eb caktuara n\u00eb ndonj\u00eb fond investues detyrohet t\u00eb jep zekatin p\u00ebr to, me p\u00ebrjashtim n\u00ebse menaxheri i fondit e jep zekatin p\u00ebr t\u00eb gjith\u00eb. P\u00ebr fondet investuese jepet zekat, sikurse zekati i mallrave tregtare 2.5% n\u00eb baz\u00eb t\u00eb vler\u00ebs s\u00eb saj n\u00eb dit\u00ebn q\u00eb arrin haulin dhe minusohen ato q\u00eb nuk jan\u00eb p\u00ebr zekat n\u00ebse ka.<\/p>\n

      Gjasht\u00eb: Zekati i tokave<\/strong><\/p>\n

      Toka \u00ebsht\u00eb nj\u00ebsoj si pasurit\u00eb e tjera, ndryshon dispozita e saj var\u00ebsisht nga q\u00ebllimi i pronarit t\u00eb saj.<\/p>\n

      –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1) N\u00ebse ka vendosur t\u00eb b\u00ebj\u00eb me t\u00eb tregti, at\u00ebher\u00eb kur ta kaloj\u00eb haulin nga vlera e saj jep 2.5%, n\u00ebse ajo \u00ebsht\u00eb n\u00eb pron\u00ebsin\u00eb e tij, e ka trash\u00ebguar, e ka dhurat\u00eb etj.<\/p>\n

      –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2) N\u00ebse nga momenti i pron\u00ebsimit t\u00eb saj ai si pronar nuk ka q\u00ebllime tregtie me te, nuk jep zekat. P.sh., ka vendosur t\u00eb nd\u00ebrtoj\u00eb nj\u00eb sht\u00ebpi apo kopsht.<\/p>\n

      –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 3) N\u00ebse toka \u00ebsht\u00eb p\u00ebr ta dh\u00ebn\u00eb me qira apo p\u00ebr t\u00eb nd\u00ebrtuar n\u00eb te, q\u00eb ai t\u00eb p\u00ebrfitoj\u00eb m\u00eb pas nga qiraja, nuk ka zekat p\u00ebr pronarin n\u00eb vler\u00ebn e saj si pron\u00eb, por zekatin e ka detyrim nga qiradh\u00ebnia e saj (nga parat\u00eb e p\u00ebrfituara nga qiraja).<\/p>\n

      Shtat\u00eb: Zekati n\u00eb aksionet n\u00eb pasuri t\u00eb patundshme, toka apo banesa.<\/strong><\/p>\n

      1)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 N\u00eb esenc\u00eb ajo q\u00eb vendoset n\u00eb k\u00ebto kontribute prej pasuris\u00eb detyrohet me dh\u00ebnien e zekatit p\u00ebr \u00e7do vit duke verifikuar fitimet. \u00c7do kontribuues detyrohet ta japi zekatin n\u00eb baz\u00eb t\u00eb vler\u00ebs s\u00eb nisabit t\u00eb tij. Kjo merret p\u00ebr konsiderat\u00eb me vler\u00ebn q\u00eb \u00ebsht\u00eb e nj\u00ebjt\u00eb n\u00eb momentin e haulit, pa marr\u00eb parasysh shtohet nga pasuria baz\u00eb apo mang\u00ebsohet .<\/p>\n

      2)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Kontributet e d\u00ebmtuara, q\u00eb nuk mund t\u00eb filtrohen dhe nuk ka mund\u00ebsi kontribuuesi nga ajo arritjen e pasuris\u00eb s\u00eb tij, k\u00ebta nuk e kan\u00eb p\u00ebr detyr\u00eb dh\u00ebnien e zekatit nga momenti q\u00eb d\u00ebmtohen.<\/p>\n

      Tet\u00eb: Zekati i borxheve <\/strong><\/p>\n

        \n
      1. a)\u00a0\u00a0 Borxhet q\u00eb t\u2019i kan\u00eb t\u00eb tjer\u00ebt:<\/li>\n<\/ol>\n

        1)\u00a0\u00a0 N\u00ebse nga borxhliu shpresohet q\u00eb ai mund ta kthej\u00eb borxhin, p\u00ebr k\u00ebt\u00eb rast detyrohet dh\u00ebnia e zekatit n\u00eb t\u00eb gjitha llojet e pasuris\u00eb dhe lejohet vonimi i zekatit derisa t\u00eb kthehet borxhi dhe m\u00eb pas e jep p\u00ebr at\u00eb q\u00eb ka kaluar.<\/p>\n

        2)\u00a0\u00a0 Po qe se borxhliu \u00ebsht\u00eb nga ajo kategori, q\u00eb nuk pritet ta kthej\u00eb borxhin, n\u00eb k\u00ebt\u00eb rast nuk detyrohet dh\u00ebnia e zekatit. Po qe se arrin tek borxhi i tij nga ky moment vazhdon haulin e ri e n\u00ebse e jep zekatin p\u00ebr nj\u00eb vit kjo gj\u00eb \u00ebsht\u00eb\u00a0 e mir\u00eb.<\/p>\n

          \n
        1. b)\u00a0\u00a0 Borxhet q\u00eb ua ke t\u00eb tjer\u00ebve:<\/li>\n<\/ol>\n

          1)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 N\u00ebse borxhi mbetet derisa t\u00eb vij\u00eb hauli i zekatit, at\u00ebher\u00eb nga t\u00ebr\u00ebsia e pasuris\u00eb p\u00ebr t\u00eb cil\u00ebn duhet t\u00eb jepet zekat duhet t\u00eb minusosh shum\u00ebn e borxhit.<\/p>\n

          2)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 N\u00ebse borxhi \u00ebsht\u00eb me afat t\u00eb vonuar, p\u00ebr minusimin e tij nga t\u00ebr\u00ebsia e pasuris\u00eb mes dijetar\u00ebve ka nj\u00eb mospajtim q\u00eb \u00ebsht\u00eb i njohur. Mendim m\u00eb i v\u00ebrtet\u00eb m\u00eb duket ai q\u00eb thot\u00eb se nuk duhet t\u00eb minusohet. Allahu e di m\u00eb s\u00eb miri.<\/p>\n

          Shembull praktik p\u00ebr k\u00ebt\u00eb q\u00eb u tha:<\/strong><\/p>\n

          Caktoji vetes nj\u00eb dit\u00eb p\u00ebr dh\u00ebnien e zekatit, p.sh. dita e par\u00eb e Muajit Shaban. Kur t\u00eb vij\u00eb kjo dit\u00eb, at\u00ebher\u00eb duhet t\u2019i llogaris\u00ebsh k\u00ebto n\u00eb vijim:<\/p>\n

            \n
          1. T\u00eb hollat e tua, qofshin n\u00eb llogari bankare apo i ke n\u00eb dor\u00eb,<\/li>\n
          2. Vler\u00ebn e tregut t\u00eb asaj dite t\u00eb aksioneve tua,<\/li>\n
          3. Vler\u00ebsimi i fundit p\u00ebr nj\u00ebsit\u00eb e tua n\u00eb fondet investuese,<\/li>\n
          4. Arin dhe argjendin q\u00eb ke n\u00eb sht\u00ebpi,<\/li>\n
          5. Borxhet q\u00eb i kan\u00eb njer\u00ebzit ndaj teje, n\u00ebse shpreson se do t\u2019i kthej\u00eb,<\/li>\n
          6. \u00c7do mall q\u00eb ke p\u00ebrgatitur p\u00ebr tregti, qoft\u00eb ajo tok\u00eb, sht\u00ebpi, kafsh\u00eb apo send si dhe qoft\u00eb n\u00eb shitore apo diku tjet\u00ebr.<\/li>\n<\/ol>\n

            Pasi t\u00eb llogaris\u00ebsh shum\u00ebn e gjith\u00eb k\u00ebtyre, at\u00ebher\u00eb duhet t\u00eb minusosh nga ajo shum\u00eb: borxhet q\u00eb i ke ndaj dikujt dhe nuk i ke kthyer brenda vitit; p.sh. n\u00ebse ke bler\u00eb sht\u00ebpi me k\u00ebste me \u00e7mim 100 000 euro, ti duhet t\u00eb minusosh vet\u00ebm ato k\u00ebste q\u00eb duhej t\u00eb paguheshin para p\u00ebrfundimit t\u00eb haulit dhe ti nuk ke arritur ti paguash.<\/p>\n

            Ajo q\u00eb mbetet nga e gjith\u00eb kjo \u00ebsht\u00eb pasuria p\u00ebr t\u00eb cil\u00ebn duhet t\u00eb nxirret zekat 2.5%. Gjithashtu duhet ditur se \u00e7do pasuri mund t\u00eb ket\u00eb haul t\u00eb pavarur, p.sh. t\u00eb hollat kan\u00eb dat\u00eb n\u00eb vete, mallrat e tregtis\u00eb dat\u00eb n\u00eb vete e k\u00ebshtu me radh\u00eb.<\/p>\n

            Allahu e di m\u00eb s\u00eb miri. Paqja dhe lavd\u00ebrimet e Allahut jan\u00eb mbi Muhamedin.<\/p>\n

             <\/p>\n