{"id":314,"date":"2013-07-31T06:19:35","date_gmt":"2013-07-31T06:19:35","guid":{"rendered":"http:\/\/wp.fide.lt\/?p=314"},"modified":"2018-08-21T15:20:26","modified_gmt":"2018-08-21T15:20:26","slug":"pelno-mokestis-liepos-menesio-mokesciu-naujienos","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/en\/pelno-mokestis-liepos-menesio-mokesciu-naujienos\/","title":{"rendered":"Pelno mokestis: liepos m\u0117nesio mokes\u010di\u0173 naujienos"},"content":{"rendered":"<p> <\/p>\n<p style=\"text-align: justify;\">Pakeitim\u0173 tikslas \u2013 paskatinti Lietuvos ar u\u017esienio vienetus, vykdan\u010dius veikl\u0105 per nuolatines buveines Lietuvoje, Lietuvos filmo gamintojui neatlygintinai suteikti l\u0117\u0161\u0173 filmo arba jo dalies gamybai Lietuvoje, suteikiant jiems pelno mokes\u010dio lengvat\u0105. <strong><span style=\"color: #000000;\">Tokiems<\/span> <span style=\"color: #000000;\">Lietuvos<\/span> <span style=\"color: #000000;\">vienetams<\/span><span style=\"color: #000000;\"> ir nuolatin\u0117ms<\/span> <span style=\"color: #000000;\">buvein\u0117ms<\/span> <span style=\"color: #000000;\">suteikiama<\/span><span style=\"color: #000000;\"> dviguba <\/span><span style=\"color: #000000;\">pelno<\/span> <span style=\"color: #000000;\">mokes\u010dio <\/span><span style=\"color: #000000;\">lengvata:<\/span><\/strong><\/p>\n<ol start=\"1\">\n<li>\n<div style=\"text-align: justify;\">Pagal Pelno      mokes\u010dio \u012fstatymo 17<sup>2 <\/sup>str. 1 dalies nuostatas, apskai\u010diuojant      pelno mokest\u012f, i\u0161<strong> <span style=\"color: #000000;\">apmokestinam\u0173j\u0173<\/span> <span style=\"color: #000000;\">pajam\u0173<\/span> <span style=\"color: #000000;\">gali <\/span><span style=\"color: #000000;\">b\u016bti<\/span> <span style=\"color: #000000;\">atimamos<\/span> <span style=\"color: #000000;\">neatlygintinai<\/span><\/strong> Lietuvos filmo gamintojui laikotarpiu nuo 2014 m. sausio 1 d. iki 2018      gruod\u017eio 31 d. <strong><span style=\"color: #000000;\">suteiktos<\/span><span style=\"color: #000000;\"> l\u0117\u0161os<\/span><\/strong> filmo ar jo dalies gamybai Lietuvos      Respublikoje. Turi b\u016bti gauta Vyriausyb\u0117s \u012fgaliotos institucijos nustatyta      tvarka i\u0161duodama pa\u017eyma apie filmo gamintojui neatlygintinai suteikt\u0173 l\u0117\u0161\u0173      panaudojimo atitikt\u012f Pelno mokes\u010dio \u012fstatymo 17<sup>2 <\/sup>str.      nustatytiems reikalavimams.<\/div>\n<\/li>\n<\/ol>\n<ol>\n<li>\n<div style=\"text-align: justify;\">Pagal Pelno mokes\u010dio \u012fstatymo 46<sup>2 <\/sup>str. nuostatas Lietuvos vienetas ar nuolatin\u0117 buvein\u0117 Lietuvoje neatlygintinai suteik\u0119 Pelno mokes\u010dio \u012fstatymo 17<sup>2 <\/sup>str. nustatytus reikalavimus atitinkan\u010di\u0173 l\u0117\u0161\u0173 filmo arba jo dalies gamybai Lietuvos Respublikoje, gali \u0161i\u0173 <strong><span style=\"color: #000000;\">l\u0117\u0161\u0173<\/span> <span style=\"color: #000000;\">suma<\/span> <span style=\"color: #000000;\">suma\u017einti <\/span><span style=\"color: #000000;\">pelno<\/span> <span style=\"color: #000000;\">mokest\u012f<\/span><\/strong><span style=\"color: #000000;\">,<\/span> apskai\u010diuot\u0105 u\u017e t\u0105 mokestin\u012f laikotarp\u012f, kur\u012f buvo gauta investicijos pa\u017eyma.<\/div>\n<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">Pa\u017eym\u0117tina, kad Pelno mokes\u010dio \u012fstatymo 17<sup>1<\/sup> str. 3 dalyje i\u0161vardintas s\u0105ra\u0161as i\u0161laid\u0173, kurios taikant lengvat\u0105 i\u0161 apmokestinam\u0173j\u0173 pajam\u0173 neatimamos. U\u017e mokestin\u012f laikotarp\u012f mok\u0117tinas pelno mokestis neatlygintinai suteikt\u0173 l\u0117\u0161\u0173 filmo arba jo dalies gamybai Lietuvos Respublikoje suma gali b\u016bti ma\u017einamas ne daugiau kaip 75 proc. Jeigu Pelno mokes\u010dio \u012fstatymo 17<sup>2 <\/sup>str. 1 dalyje nurodyt\u0173 l\u0117\u0161\u0173 suma didesn\u0117 kaip 75 proc. u\u017e mokestin\u012f laikotarp\u012f mok\u0117tino pelno mokes\u010dio sumos, tiek, kiek \u0161i suma vir\u0161ijama, gali b\u016bti ma\u017einamas u\u017e du v\u0117lesnius vienas po kito einan\u010dius mokestinius laikotarpius mok\u0117tinas pelno mokestis, ta\u010diau u\u017e kiekvien\u0105 mokestin\u012f laikotarp\u012f apskai\u010diuota pelno mokes\u010dio suma negali b\u016bti ma\u017einama daugiau kaip 75 proc.<\/p>\n<p style=\"text-align: justify;\">\u012estatymo 2 str. paai\u0161kinta, kas pelno mokes\u010dio aspektu laikytina filmo dalies gamyba ir Lietuvos filmo gamintoju.<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\"><span style=\"color: #000000;\">\u0160altinis:<\/span> <\/span><\/strong><a href=\"http:\/\/www3.lrs.lt\/pls\/inter3\/oldsearch.preps2?a=451390&#038;b\">http:\/\/www3.lrs.lt\/pls\/inter3\/oldsearch.preps2?a=451390&#038;b<\/a>=<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">Aktual\u016bs<\/span> <span style=\"color: #000000;\">pelno<\/span> <span style=\"color: #000000;\">mokes\u010dio<\/span><span style=\"color: #000000;\"> \u012fstatymo<\/span> <span style=\"color: #000000;\">pakeitimai<\/span><span style=\"color: #000000;\"> nuo <\/span><span style=\"color: #000000;\">2014 m.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><em>Nuo 2014 m. sausio 1 d. \u012fsigalioja\u00a0 Lietuvos Respublikos pelno mokes\u010dio \u012fstatymo\u00a0 2, 4, 12, 42, 46<sup>1 <\/sup>ir 53 straipsni\u0173 pakeitimo<strong> <\/strong>\u012fstatymas. \u012estatymo pakeitim\u0173 tikslas \u2013 prat\u0119sti investiciniams projektams taikomos lengvatos taikymo termin\u0105, sudaryti galimyb\u0119 investicinio projekto lengvata pasinaudoti vienetams, \u012fsigijusiems krovininius automobilius, priekabas ir puspriekabes, sudaryti galimybes vienetams pasinaudoti pelno mokes\u010dio lengvatomis, susijusiomis su akcij\u0173 (dali\u0173, paj\u0173) i\u0161laikymo terminais, tais atvejais, kai vienetai akcijas (dalis ar pajus) turi perleisti d\u0117l teis\u0117s akt\u0173 reikalavim\u0173, u\u017esienio vieneto mokes\u010dio bazei priskirti visas i\u0161mokas u\u017e steb\u0117toj\u0173 tarybos nari\u0173 veikl\u0105, suvienodinti pelno mokes\u010dio deklaravimo ir sumok\u0117jimo terminus. <\/em><\/p>\n<p><em><br \/><\/em><\/p>\n<p><strong><span style=\"color: #000000;\">D\u0117l <\/span><span style=\"color: #000000;\">investicinio<\/span> <span style=\"color: #000000;\">projek<span style=\"color: #000000;\">to <\/span><\/span><span style=\"color: #000000;\">lengvatos <\/span><\/strong><\/p>\n<ul>\n<li>\n<div style=\"text-align: justify;\">Investicinio projekto lengvatos taikymo terminas prat\u0119stas iki 2018 met\u0173.<\/div>\n<\/li>\n<li>\n<div style=\"text-align: justify;\">I\u0161pl\u0117stas ilgalaikio turto, kuriam taikoma investicinio projekto lengvata, s\u0105ra\u0161as, \u012ftraukiant krovinini\u0173 automobili\u0173, priekab\u0173 ir puspriekabi\u0173 turto grup\u0119, ta\u010diau nustatytas apribojimas, kad apmokestinam\u0105j\u012f peln\u0105 d\u0117l tokio turto \u012fsigijimo galima suma\u017einti tik iki vieno milijono lit\u0173 patirt\u0173 i\u0161laid\u0173 per mokestin\u012f laikotarp\u012f suma.<\/div>\n<\/li>\n<\/ul>\n<p><strong><span style=\"color: #000000;\">D\u0117l akcij\u0173 <\/span><span style=\"color: #000000;\">i\u0161laikymo<\/span> <span style=\"color: #000000;\">termin\u0173,<\/span> <span style=\"color: #000000;\">akcijas<\/span> <span style=\"color: #000000;\">perleid\u017eiant<\/span> <span style=\"color: #000000;\">d\u0117l <span style=\"color: #000000;\">t<\/span><\/span><span style=\"color: #000000;\">eis\u0117s<\/span><span style=\"color: #000000;\"> akt\u0173 <\/span><span style=\"color: #000000;\">reikalavim\u0173<\/span><\/strong><\/p>\n<ul>\n<li>\n<div style=\"text-align: justify;\">Pagal Pelno      mokes\u010dio \u012fstatymo 12 str. 15 punkto pakeitim\u0105 \u012f \u0161iame punkte nustatytus      terminus d\u0117l akcij\u0173 i\u0161laikymo neatsi\u017evelgiama tais atvejais, kai akcijos      perleid\u017eiamos d\u0117l teis\u0117s akt\u0173 reikalavim\u0173, t.y. \u0161iame punkte nustatytos      lengvatos d\u0117l turto vert\u0117s padid\u0117jimo pajam\u0173 neapmokestinimo perleid\u017eiant      akcijas neprarandamos tais atvejais, kai akcijas vienetas privalo      perleisti d\u0117l teis\u0117s akt\u0173 reikalavim\u0173 anks\u010diau nei sueina Pelno mokes\u010dio \u012fstatymo      12 str. 15 punkte nustatyti akcij\u0173 i\u0161laikymo terminai.<\/div>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<div style=\"text-align: justify;\">Pagal Pelno mokes\u010dio \u012fstatymo 42 str. 10 dalies pakeitim\u0105 \u012f akcij\u0173 (dali\u0173, paj\u0173) i\u0161laikymo terminus, kuri\u0173 turi b\u016bti laikomasi siekiant pasinaudoti reorganizavimo atvejais taikomomis lengvatomis d\u0117l turto vert\u0117s padid\u0117jimo pajam\u0173 neapmokestinimo, neatsi\u017evelgiama tais atvejais, kai akcijos (dalys, pajai) perleid\u017eiamos d\u0117l teis\u0117s akt\u0173 reikalavim\u0173.<\/div>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\"><span style=\"color: #000000;\">D\u0117l <\/span><span style=\"color: #000000;\">u\u017esienio <\/span><span style=\"color: #000000;\">vienet\u0173 <\/span><span style=\"color: #000000;\">mokes\u010di\u0173<\/span> <span style=\"color: #000000;\">baz\u0117s <\/span><\/span><\/strong><\/p>\n<p style=\"text-align: justify;\">Nuo 2014 m. sausio 1 d. u\u017esienio vieneto mokes\u010dio bazei priskiriamos visos i\u0161mokos u\u017e steb\u0117toj\u0173 tarybos nari\u0173 veikl\u0105 nepriklausomai nuo to, ar u\u017esienio vienetui u\u017e steb\u0117toj\u0173 tarybos nari\u0173 veikl\u0105 atlyginama i\u0161 pelno mokamomis metin\u0117mis i\u0161mokomis (tantjemomis), ar kitais b\u016bdais, bei nepriklausomai nuo i\u0161mok\u0173 i\u0161mok\u0117jimo periodi\u0161kumo.<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">D\u0117l pelno<\/span> <span style=\"color: #000000;\"><span style=\"color: #000000;\">mokes\u010dio<\/span> <\/span><span style=\"color: #000000;\">sumok\u0117jimo<\/span> <span style=\"color: #000000;\">termino<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\">Deklaruojant 2013 met\u0173 ir v\u0117lesni\u0173 met\u0173 mokestini\u0173 laikotarpi\u0173 pelno mokest\u012f, <strong><span style=\"color: #000000;\">apskai\u010diuotas<\/span> <span style=\"color: #000000;\">pelno<\/span> <span style=\"color: #000000;\">mokestis <\/span><span style=\"color: #000000;\">turi<\/span> <span style=\"color: #000000;\">b\u016bti <\/span><span style=\"color: #000000;\">sumok\u0117tas<\/span> <span style=\"color: #000000;\">iki<\/span> <span style=\"color: #000000;\">deklaracijos<\/span> <span style=\"color: #000000;\">pateikimo<\/span> <span style=\"color: #000000;\">termino,<\/span> <span style=\"color: #000000;\">t.y. iki <\/span><span style=\"color: #000000;\">kito<\/span> <span style=\"color: #000000;\">mokestinio<\/span> <span style=\"color: #000000;\">laikotarpio<\/span> <span style=\"color: #000000;\">\u0161e\u0161to<span style=\"color: #000000;\"> <\/span><\/span><span style=\"color: #000000;\">m\u0117nesio<\/span><span style=\"color: #000000;\"> pirmos<\/span> <span style=\"color: #000000;\">dienos<\/span><\/strong><span style=\"color: #000000;\"> (<\/span>jei mokestinis laikotarpis sutampa su kalendoriniais metais, tai \u0161i diena bus bir\u017eelio 1 diena). Pavyzd\u017eiui, jei mokestinis laikotarpis yra kalendoriniai metai, tai u\u017e 2013 met\u0173 mokestinio laikotarpio rezultatus apskai\u010diuotas metinis pelno mokestis tur\u0117s b\u016bti sumok\u0117tas ne v\u0117liau kaip iki 2014 met\u0173 bir\u017eelio 1 dienos.<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p><strong><span style=\"color: #000000;\"><span style=\"color: #000000;\">\u0160altinis:<\/span> <\/span><\/strong><a href=\"http:\/\/www3.lrs.lt\/pls\/inter3\/oldsearch.preps2?a=453088&#038;b\">http:\/\/www3.lrs.lt\/pls\/inter3\/oldsearch.preps2?a=453088&#038;b<\/a>=<\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><span style=\"font-size: 14pt;\"><span style=\"color: #000000;\">Pelno<\/span> <span style=\"color: #000000;\">mokestis<\/span><\/span><\/span><span style=\"font-size: 14pt;\"><span style=\"color: #000000;\"> <\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: tahoma, arial, helvetica, sans-serif;\"><span style=\"color: #999999;\">Liepos m\u0117nesio mokes\u010di\u0173 naujienos<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><em>Sandra Pavlova<\/em><\/span><\/p>\n<p> <span style=\"color: #000000;\"> <\/span> <\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><em>UAB &#8220;Fidexperta&#8221; vyr. mokes\u010di\u0173 konsultant\u0117<\/em><\/span><\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p><span style=\"color: #000000;\"><strong><span style=\"color: #000000;\">Aktualu<\/span> <span style=\"color: #000000;\">\u012fmon\u0117ms,<\/span> <span style=\"color: #000000;\">finansuojan\u010dioms<\/span> <span style=\"color: #000000;\">filmo<\/span> <span style=\"color: #000000;\">k\u016br\u0117jus.<\/span><\/strong><\/span><\/p>\n<p><em>Nuo 2014 m. sausio 1 d. \u012fsigalioja\u00a0 Lietuvos Respublikos pelno mokes\u010dio \u012fstatymo 2 straipsnio, IX<sup>1<\/sup> skyriaus pavadinimo pakeitimo ir papildymo ir \u012fstatymo papildymo 17<sup>2<\/sup>, 46<sup>2<\/sup> straipsniais \u012fstatymas d\u0117l mokestini\u0173 lengvat\u0173 finansuojant film\u0173 k\u016br\u0117jus. <\/em><\/p>\n<p><em> <\/em><\/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-314","post","type-post","status-publish","format-standard","hentry","category-c8-naujienos"],"_links":{"self":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/314","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=314"}],"version-history":[{"count":1,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/314\/revisions"}],"predecessor-version":[{"id":2721,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/314\/revisions\/2721"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/media?parent=314"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/categories?post=314"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/tags?post=314"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}