{"id":2292,"date":"2016-08-30T11:05:56","date_gmt":"2016-08-30T11:05:56","guid":{"rendered":"http:\/\/www.fide.lt\/?p=2292"},"modified":"2018-08-21T15:16:48","modified_gmt":"2018-08-21T15:16:48","slug":"pelno-mokestis-rugpjucio-menesio-mokesciu-naujienos-3","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/en\/pelno-mokestis-rugpjucio-menesio-mokesciu-naujienos-3\/","title":{"rendered":"Pelno mokestis: rugpj\u016b\u010dio m\u0117nesio mokes\u010di\u0173 naujienos"},"content":{"rendered":"<p><\/p>\n<p style=\"text-align: justify;\">Sandra Pavlova \u2013 \u010ce\u010dko<\/p>\n<p style=\"text-align: justify;\">UAB \u201eFidexperta\u201c Vyr. mokes\u010di\u0173 konsultant\u0117<\/p>\n<p style=\"text-align: justify;\">Mantas Grigaitis<\/p>\n<p style=\"text-align: justify;\">UAB \u201eFidexperta\u201c \u00a0Mokes\u010di\u0173 konsultanto asistentas<\/p>\n<p style=\"text-align: justify;\"><strong>Aktualu \u012fmon\u0117ms, i\u0161mokan\u010dioms dividendus i\u0161 neapmokestinto pelno<\/strong><\/p>\n<p style=\"text-align: justify;\"><em>Pakeistas LR Pelno mokes\u010dio \u012fstatymo\u00a0 40<sup>1<\/sup> straipsnio komentaras d\u0117l fiziniams asmenims paskirstyto pelno apmokestinimas pelno mokes\u010diu.<\/em><\/p>\n<p style=\"text-align: justify;\">LR Pelno mokes\u010dio \u012fstatymo\u00a0 40<sup>1<\/sup> straipsnio komentaras papildytas ai\u0161kinam\u0105ja nuostata, kad LR Pelno mokes\u010dio \u012fstatymo 40<sup>1 <\/sup>str. 1 dalies nuostatos taikomos u\u017edarosioms akcin\u0117ms bendrov\u0117ms, akcin\u0117ms bendrov\u0117ms, kooperatin\u0117ms bendrov\u0117ms, ma\u017eosioms bendrijoms, individualioms \u012fmon\u0117ms, komanditin\u0117ms \u016bkin\u0117ms bendrijoms ir tikrosioms \u016bkin\u0117ms bendrijoms \u2013 \u0161is straipsnis taikomas visiems vienetams, kurie n\u0117ra laisvosios ekonomin\u0117s zonos \u012fmon\u0117s.<\/p>\n<p style=\"text-align: justify;\">Taip pat komentaro nuostatos papildytos paai\u0161kinimu d\u0117l ma\u017e\u0173j\u0173 bendrij\u0173 mokam\u0173 dividend\u0173 apmokestinimo. Pavyzd\u017eiui, jei ma\u017eosios bendrijos (toliau ir MB) 2015-\u0173j\u0173 mokestini\u0173 met\u0173 apmokestinamasis pelnas sudar\u0117 80 000 eur\u0173, ta\u010diau MB prisitaik\u0117 PM\u012e 461 punkte nustatyt\u0105 lengvat\u0105 ir apmokestinam\u0105j\u012f peln\u0105 suma\u017eino 50 proc. MB pagal finansini\u0173 ataskait\u0173 rinkin\u012f u\u017e 2015 metus paskirstytinasis pelnas sudar\u0117 26 000 eur\u0173.<\/p>\n<p style=\"text-align: justify;\">Kadangi MB 2015-\u0173j\u0173 mokestini\u0173 met\u0173 50 proc. apmokestinamojo pelno dalis pelno mokes\u010diu buvo neapmokestinama, tod\u0117l MB 2016 metais savo MB nariui fiziniam asmeniui i\u0161mok\u0117dama paskirstytin\u0105j\u012f peln\u0105 sumoje 26 000 eur\u0173, nuo 13 000 eur\u0173 (26 000*50 proc.) i\u0161mokamos paskirstytojo pelno sumos turi apskai\u010diuoti ir sumok\u0117ti \u012f biud\u017eet\u0105 15 proc. dyd\u017eio (1 950 eur\u0173) pelno mokest\u012f.<\/p>\n<p style=\"text-align: justify;\">Taip pat atlikti kiti korekciniai komentaro nuostat\u0173 pakeitimai\/ pataisymai.<\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.vmi.lt\/cms\/naujienos8\/-\/asset_publisher\/MeVS3wJH5kLM\/content\/del-lietuvos-respublikos-pelno-mokescio-istatymo-40-1-straipsnio-komentaro-apibendrinto-paaiskinimo-pakeitimo?redirect=https%3A%2F%2Fwww.vmi.lt%2Fcms%2Fnaujienos8%3Fp_p_id%3D101_INSTANCE_MeVS3wJH5kLM%26p_p_lifecycle%3D0%26p_p_state%3Dnormal%26p_p_mode%3Dview%26p_p_col_id%3Dcolumn-1%26p_p_col_pos%3D1%26p_p_col_count%3D2\"><strong>\u0160altinis<\/strong><\/a><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Sandra Pavlova \u2013 \u010ce\u010dko UAB \u201eFidexperta\u201c Vyr. mokes\u010di\u0173 konsultant\u0117 Mantas Grigaitis UAB \u201eFidexperta\u201c \u00a0Mokes\u010di\u0173 konsultanto asistentas Aktualu \u012fmon\u0117ms, i\u0161mokan\u010dioms dividendus i\u0161 neapmokestinto pelno Pakeistas LR Pelno mokes\u010dio \u012fstatymo\u00a0 401 straipsnio komentaras d\u0117l fiziniams asmenims paskirstyto pelno apmokestinimas pelno mokes\u010diu. LR Pelno mokes\u010dio \u012fstatymo\u00a0 401 straipsnio komentaras papildytas ai\u0161kinam\u0105ja nuostata, kad LR Pelno mokes\u010dio \u012fstatymo 401 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9,10],"tags":[],"class_list":["post-2292","post","type-post","status-publish","format-standard","hentry","category-naujienos","category-c8-naujienos"],"_links":{"self":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/2292","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=2292"}],"version-history":[{"count":1,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/2292\/revisions"}],"predecessor-version":[{"id":2293,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/2292\/revisions\/2293"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/media?parent=2292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/categories?post=2292"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/tags?post=2292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}