{"id":347,"date":"2013-10-31T06:24:09","date_gmt":"2013-10-31T06:24:09","guid":{"rendered":"http:\/\/wp.fide.lt\/?p=347"},"modified":"2018-08-21T15:20:20","modified_gmt":"2018-08-21T15:20:20","slug":"zemes-mokestis-spalio-menesio-mokesciu-naujienos","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/en\/zemes-mokestis-spalio-menesio-mokesciu-naujienos\/","title":{"rendered":"\u017dem\u0117s mokestis: spalio m\u0117nesio mokes\u010di\u0173 naujienos"},"content":{"rendered":"<p> <\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><em><br \/><\/em><\/span><\/p>\n<p> <span style=\"color: #000000;\"> <\/span> <\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Patvirtintas VMI prie LR Finans\u0173 ministerijos vir\u0161ininko 2013-09-27 \u012fsakymas Nr. VA-57 \u201eD\u0117l Valstybin\u0117s mokes\u010di\u0173 inspekcijos prie Lietuvos Respublikos finans\u0173 ministerijos vir\u0161ininko 2006 m. bir\u017eelio 9 d. \u012fsakymo Nr. VA-55 \u201eD\u0117l \u017dem\u0117s mokes\u010dio administravimo taisykli\u0173 patvirtinimo\u201c pakeitimo\u201c. Min\u0117tu \u012esakymu patvirtinta naujos redakcijos \u017dem\u0117s mokes\u010dio apskai\u010diavimo deklaracijos forma (KIT703), taip pat jos priedas, \u017dem\u0117s mokes\u010dio apskai\u010diavimo deklaracijos duomen\u0173 tikslinimo forma (KIT716) bei \u017dem\u0117s mokes\u010dio administravimo taisykl\u0117s, kurios taikomos apskai\u010diuojant \u017eem\u0117s mokest\u012f u\u017e 2013 ir v\u0117lesnius metus.<\/span><\/p>\n<p> <span style=\"color: #000000;\"> <\/span> <\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Pagrindiniai pakeitimai:<\/span><\/p>\n<p> <span style=\"color: #000000;\"> <\/span> <\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211; Pateikta \u017eem\u0117s mokes\u010dio tarif\u0173 taikymo tvarka. Nuo 2013-01-01 tarifus nustato kiekviena savivaldyb\u0117 individualiai (nuo 0,01 iki 4 proc.) pagal pasirinktus LR \u017dem\u0117s mokes\u010dio \u012fstatyme nustatytus kriterijus. Iki 2012-12-31 \u017eem\u0117s mokes\u010dio tarifas buvo fiksuotas \u2013 1,5 proc. Detaliau paai\u0161kinta, kokia \u017eem\u0117 priskirtina nenaudojamai \u017eemei;<\/span><\/p>\n<p> <span style=\"color: #000000;\"> <\/span> <\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211; Atsi\u017evelgiant \u012f tai, kad nuo 2013-01-01 \u017eem\u0117s mokestis skai\u010diuojamas nuo mokestin\u0117s vert\u0117s, pateikta \u017eem\u0117s mokestin\u0117s vert\u0117s taikymo tvarka. \u017dem\u0117s mokestin\u0117 vert\u0117 yra \u017eem\u0117s vidutin\u0117 rinkos vert\u0117 apskai\u010diuojama pagal masinio \u017eem\u0117s vertinimo metu parengtus \u017eem\u0117s ver\u010di\u0173 \u017eem\u0117lapius arba individualaus \u017eem\u0117s vertinimo metu nustatyta \u017eem\u0117s vert\u0117. I\u0161d\u0117stytos pereinamojo laikotarpio nuostatos (2013\u20142017 m.), taikomos mokestin\u0117s vert\u0117s skai\u010diavimui. Iki 2012-12-31 mokestis buvo skai\u010diuojamas nuo indeksuotos \u017eem\u0117s vert\u0117s;<\/span><\/p>\n<p> <span style=\"color: #000000;\"> <\/span> <\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211; \u017dem\u0117s \u016bkio paskirties \u017eemei (i\u0161skyrus apleistas \u017eem\u0117s \u016bkio naudmenas), apskai\u010diuojant mokestin\u0119 vert\u0119, taikomas fiksuotas koeficientas 0.35. Prie \u017eem\u0117s \u016bkio paskirties \u017eem\u0119 priskiriama ir sod\u0173 \u017eem\u0117;<\/span><\/p>\n<p> <span style=\"color: #000000;\"> <\/span> <\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211; Pateikta skund\u0173 ir pra\u0161ym\u0173 d\u0117l \u017eem\u0117s mokestin\u0117s vert\u0117s pateikimo tvarka. Skundai ir pra\u0161ymai d\u0117l mokestin\u0117s vert\u0117s teikiami V\u012e Registr\u0173 centras;<\/span><\/p>\n<p> <span style=\"color: #000000;\"> <\/span> <\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211; Patikslintos nuostatos d\u0117l \u016bkininkams teikiam\u0173 lengvat\u0173 taikymo. Nuo 2013-01-01 \u016bkininkams teikiama lengvata \u2013 3 metus nemokamas \u017eem\u0117s mokestis \u2013 taikoma tik \u016bkininko \u016bkio steigimui visais b\u016bdais \u012fsigytai \u017eemei. Iki 2012-12-31 lengvata buvo teikiama \u016bkininko \u016bkio steigimui ir pl\u0117timui tik pirkimo b\u016bdu ir nuosavyb\u0117s teisi\u0173 \u012f \u017eem\u0119 atk\u016brimo b\u016bdu \u012fsigytai \u017eemei.<\/span><\/p>\n<p> <span style=\"color: #000000;\"> <\/span> <\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211; Patvirtinta naujos redakcijos \u017dem\u0117s mokes\u010dio apskai\u010diavimo deklaracijos forma (KIT703), jos priedas bei \u017dem\u0117s mokes\u010dio apskai\u010diavimo deklaracijos duomen\u0173 tikslinimo forma (KIT716) forma , formos pritaikytos nacionalin\u0117s valiutos pakeitimui;<\/span><\/p>\n<p> <span style=\"color: #000000;\"> <\/span> <\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&#8211; <strong><span style=\"color: #000000;\">\u017dem\u0117s<\/span> <span style=\"color: #000000;\">mokes\u010dio<\/span> <span style=\"color: #000000;\">apskai\u010diavimo<\/span> <span style=\"color: #000000;\">deklaracijos<\/span> <span style=\"color: #000000;\">\u017eem\u0117s<\/span> <span style=\"color: #000000;\">mokes\u010dio <\/span><span style=\"color: #000000;\">mok\u0117tojams<\/span> <span style=\"color: #000000;\">pateikiamos<\/span> <strong><span style=\"color: #000000;\">iki<\/span> <span style=\"color: #000000;\">kalendorini\u0173 <\/span><span style=\"color: #000000;\">met\u0173<\/span> <span style=\"color: #000000;\">lapkri\u010dio<\/span> <span style=\"color: #000000;\">1 dienos<\/span><span style=\"color: #000000;\"> (2013 m. <\/span><\/strong>\u2013<strong><span style=\"color: #000000;\"> iki lapkri\u010dio<\/span> <span style=\"color: #000000;\">4 dienos<\/span><\/strong><span style=\"color: #000000;\">),<\/span> <span style=\"color: #000000;\">o \u017eem\u0117s mokestis <\/span><span style=\"color: #000000;\">turi b\u016bti <\/span><span style=\"color: #000000;\">sumok\u0117tas <\/span><strong><span style=\"color: #000000;\">iki<\/span> <span style=\"color: #000000;\">kalendorini\u0173 met\u0173 <\/span><span style=\"color: #000000;\">lapkri\u010dio 15<\/span> <span style=\"color: #000000;\">dienos<\/span><\/strong><span style=\"color: #000000;\">. <\/span><\/strong><\/span><\/p>\n<p><strong> <\/strong><\/p>\n<p><strong> <\/strong><\/p>\n<p>\u00a0<\/p>\n<p><span style=\"color: #000000;\"><strong><span style=\"color: #000000;\">\u0160alt<\/span><span style=\"color: #000000;\">inis<\/span><\/strong><span style=\"color: #000000;\">:<\/span> <\/span><a href=\"http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000126838\">http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000126838<\/a><\/p>\n<p><strong> <\/strong><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><span style=\"color: #000000;\"><span style=\"font-family: tahoma, arial, helvetica, sans-serif;\"><span style=\"color: #000000;\">\u017dem\u0117s <\/span><span style=\"color: #000000;\">mokestis<\/span><\/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;\">Spalio m\u0117nesio mokes\u010di\u0173 naujienos<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: tahoma, arial, helvetica, sans-serif;\"><span style=\"color: #000000;\"><em>Raimonda Strak\u0161yt\u0117<\/em><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: tahoma, arial, helvetica, sans-serif;\"><span style=\"color: #000000;\"><em>UAB &#8220;Fidexperta&#8221; vyr. mokes\u010di\u0173 konsultant\u0117<\/em><\/span><\/span><\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p><strong><span style=\"color: #000000;\">Aktualu<\/span> <span style=\"color: #000000;\">d\u0117l <\/span><span style=\"color: #000000;\">\u017eem\u0117s<\/span> <span style=\"color: #000000;\">mokes\u010dio<\/span> <span style=\"color: #000000;\">apskai\u010diavimo<\/span> <span style=\"color: #000000;\">ir <\/span><span style=\"color: #000000;\">mok\u0117jimo.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><em>Priimti pakeitimai, susij\u0119 su \u017eem\u0117s mokes\u010dio apskai\u010diavimo ir mok\u0117jimo tvarka u\u017e 2013 ir v\u0117lesnius metus.<\/em><\/span><\/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-347","post","type-post","status-publish","format-standard","hentry","category-c8-naujienos"],"_links":{"self":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/347","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=347"}],"version-history":[{"count":1,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/347\/revisions"}],"predecessor-version":[{"id":2703,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/347\/revisions\/2703"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/media?parent=347"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/categories?post=347"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/tags?post=347"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}