{"id":122,"date":"2012-02-03T09:14:30","date_gmt":"2012-02-03T09:14:30","guid":{"rendered":"http:\/\/wp.fide.lt\/?p=122"},"modified":"2018-08-21T15:21:19","modified_gmt":"2018-08-21T15:21:19","slug":"pridtins-verts-mokestis-sausio-mnesio-mokesi-naujienos","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/en\/pridtins-verts-mokestis-sausio-mnesio-mokesi-naujienos\/","title":{"rendered":"Prid\u0117tin\u0117s vert\u0117s mokestis: sausio m\u0117nesio mokes\u010di\u0173 naujienos"},"content":{"rendered":"<p> <\/p>\n<p style=\"text-align: justify;\">\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Patikslintas \u012fstaig\u0173 ir institucij\u0173 s\u0105ra\u0161as, kurioms taikomos \u0161io straipsnio nuostatos: diplomatin\u0117s atstovyb\u0117s, konsulin\u0117s \u012fstaigos, Europos S\u0105jungos institucijos, Europos centrinis bankas, Europos investicij\u0173 bankas, Europos S\u0105jungos \u012fsteigtos \u012fstaigos,\u00a0 tarptautin\u0117s organizacijos ar j\u0173 atstovyb\u0117s, taip pat \u0161i\u0173 atstovybi\u0173 ir organizacij\u0173 bei \u012fstaig\u0173 nariai ir j\u0173 \u0161eim\u0173 nariai bei \u0160iaur\u0117s Atlanto Sutarties Organizacijos \u0161ali\u0173 kariuomeni\u0173 vienetai ir (arba) juos lydintys civiliniai darbuotojai.<\/p>\n<p style=\"text-align: justify;\">\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Komentaras papildytas nuostatomis d\u0117l preki\u0173 tiekimo ir paslaug\u0173 teikimo apmokestinimo taikant 0 procent\u0173 PVM tarif\u0105, kai prekes ir paslaugas \u012fsigyja NATO vienetai.<\/p>\n<p style=\"text-align: justify;\">\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Papildytas nuostata d\u0117l 0 procent\u0173 PVM tarifo taikymo preki\u0173 tiekimui ir paslaug\u0173 teikimui\u00a0 Europos S\u0105jungos institucijoms, Europos centriniam bankui, Europos investicij\u0173 bankui, Europos S\u0105jungos \u012fsteigtoms \u012fstaigoms, kurioms taikomas Protokolas d\u0117l Europos S\u0105jungos privilegij\u0173 ir imunitet\u0173. \u0160ios nuostatos taip pat gali b\u016bti taikomos ir asmenims (pvz. parlamentarams), dirbantiems Europos S\u0105jungos institucijose (pvz. Europos Komisijoje ir pan.).<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\">\u0160altinis: <a href=\"http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000108824\">http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000108824<\/a><\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\"><strong>D\u0117l apibendrinto paai\u0161kinimo (komentaro) papildymo nauja dalimi (Aktualu \u2013 farmacin\u0119 veikl\u0105 vykdan\u010dioms \u012fmon\u0117ms)<\/strong> <\/p>\n<p style=\"text-align: justify;\">Lietuvos Respublikos muitin\u0117s departamentas pareng\u0117 Prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymo 19 straipsnio 4 dalies apibendrinto paai\u0161kinimo (komentaro) papildym\u0105 4 dalimi.<\/p>\n<p style=\"text-align: justify;\">Komentaras papildytas nuostata d\u0117l lengvatinio 5 procent\u0173 PVM tarifo taikymo vaistams ir medicinos pagalbos priemon\u0117ms, kai \u0161ios prek\u0117s \u012fsigyjamos i\u0161 tre\u010di\u0173j\u0173 \u0161ali\u0173 ir tokias prekes importuoja Valstybin\u0117 ligoni\u0173 kasa, centralizuotai Vie\u0161\u0173j\u0173 pirkim\u0173 \u012fstatymo nustatyta tvarka perkanti sveikatos prie\u017ei\u016bros \u012fstaigoms skirtus vaistus ir medicinos pagalbos priemones, kuri\u0173 \u012fsigijimo i\u0161laidos apmokamos i\u0161 PSDF biud\u017eeto l\u0117\u0161\u0173 arba kai tokias prekes importuoja pa\u010dios sveikatos prie\u017ei\u016bros \u012fstaigos.<\/p>\n<p style=\"text-align: justify;\">Toki\u0173 preki\u0173 kit\u0173 tiek\u0117j\u0173 (pvz., farmacin\u0119 veikl\u0105 vykdan\u010di\u0173 \u012fmoni\u0173) importuojamiems vaistams ir medicinos pagalbos priemon\u0117ms taikytinas standartinis PVM tarifas.<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\">\u0160altinis: <a href=\"http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000108441\">http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000108441<\/a><\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<table \/>\n<tbody \/>\n<tr \/>\n<td colspan=\"2\" valign=\"top\" \/>\n<p style=\"TEXT-ALIGN: justify\"><span style=\"FONT-SIZE: 14pt\"><span style=\"COLOR: #000000\">Prid\u0117tin\u0117s vert\u0117s mokestis<\/span><\/span><\/p>\n<p style=\"TEXT-ALIGN: justify\"><span style=\"FONT-SIZE: 14pt\"><span style=\"COLOR: #000000\">\u00a0<\/span><\/span><\/p>\n<p style=\"TEXT-ALIGN: justify\"><span style=\"COLOR: #808080\">Sausio\u00a0m\u0117nesio mokes\u010di\u0173 naujienos<\/span><\/p>\n<p style=\"TEXT-ALIGN: justify\"><em><span style=\"COLOR: #333333\">Gabriel\u0117 Jokubauskait\u0117<\/span><\/em><\/p>\n<p style=\"TEXT-ALIGN: justify\"><em>UAB &#8220;Fidexperta&#8221;\u00a0mokes\u010di\u0173 konsultant\u0117 <\/em><\/p>\n<p style=\"text-align: justify;\"><em>\u00a0<\/em><\/p>\n<p style=\"text-align: justify;\" \/><strong>D\u0117l apibendrinto paai\u0161kinimo (komentaro) pakeitimo ir papildymo (Aktualu &#8211;\u00a0 Diplomatin\u0117ms atstovyb\u0117ms, konsulin\u0117ms \u012fstaigoms, Europos S\u0105jungos institucijoms, j\u0173 \u012fsteigtoms \u012fstaigoms ir tarptautin\u0117ms organizacijoms ar j\u0173 atstovyb\u0117ms, taip pat \u0161i\u0173 atstovybi\u0173 ir konsulini\u0173 \u012fstaig\u0173 personalui ir j\u0173 \u0161eimos nariams)<\/strong> <\/p>\n<p style=\"text-align: justify;\" \/>Valstybin\u0117 mokes\u010di\u0173 inspekcija prie Lietuvos Respublikos finans\u0173 ministerijos pareng\u0117 Lietuvos Respublikos prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymo 47 straipsnio apibendrinto paai\u0161kinimo (komentaro) pakeitim\u0105 ir papildym\u0105. <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-122","post","type-post","status-publish","format-standard","hentry","category-c8-naujienos"],"_links":{"self":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/122","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/comments?post=122"}],"version-history":[{"count":1,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/122\/revisions"}],"predecessor-version":[{"id":2867,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/122\/revisions\/2867"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/media?parent=122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/categories?post=122"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/tags?post=122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}