{"id":391,"date":"2014-05-02T07:17:32","date_gmt":"2014-05-02T07:17:32","guid":{"rendered":"http:\/\/wp.fide.lt\/?p=391"},"modified":"2018-08-21T15:19:47","modified_gmt":"2018-08-21T15:19:47","slug":"pelno-mokestis-balandzio-menesio-mokesciu-naujienos","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/en\/pelno-mokestis-balandzio-menesio-mokesciu-naujienos\/","title":{"rendered":"Pelno mokestis: Baland\u017eio m\u0117nesio mokes\u010di\u0173 naujienos"},"content":{"rendered":"

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Baland\u017eio m\u0117nesio mokes\u010di\u0173 naujienos<\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n

Sandra Pavlova, UAB “Fidexperta” vyr. mokes\u010di\u0173 konsultant\u0117<\/em><\/span><\/em><\/span><\/p>\n

Mantas Grigaitis, Mokes\u010di\u0173 konsultant\u0117s aisistentas<\/em><\/span><\/em><\/span><\/em><\/span><\/em><\/span><\/p>\n

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Aktualu \u012fmon\u0117ms d\u0117l turto vert\u0117s padid\u0117jimo pajam\u0173<\/span><\/strong><\/p>\n

Pakeistas pelno mokes\u010dio \u012fstatymo 12 str. 15 punkto komentaras d\u0117l akcij\u0173 pardavimo pajam\u0173 neapmokestinimo.<\/span><\/em><\/p>\n

Nurodoma, kad akcij\u0173 pardavimo pajam\u0173 neapmokestinimo lengvata taikoma, kai be kit\u0173 i\u0161vardyt\u0173 b\u016btin\u0173 s\u0105lyg\u0173, vienetas parduodamas akcijas vald\u0117 ne trumpiau kaip 2 metus, o reorganizavimo atveju \u2013 3 metus. Ta\u010diau pa\u017eymima, kad <\/span>apskai\u010diuojant 2014 ir v\u0117lesni\u0173 met\u0173 mokestini\u0173 laikotarpi\u0173 apmokestinam\u0105j\u012f peln\u0105, \u012f min\u0117tus i\u0161laikymo terminus neatsi\u017evelgiama, jei akcijos perleid\u017eiamos d\u0117l teis\u0117s akt\u0173 reikalavim\u0173 \u2013 turto vert\u0117s padid\u0117jimo pajamos u\u017e taip perleistas akcijas priskiriamos neapmokestinamosioms pajamoms. <\/span><\/p>\n

Tai pat primenama, kad nuo 2014 m. sausio 1 d. taikoma nauja dvigubo apmokestinimo i\u0161vengimo sutartis su Kirgizija, o nuo 2013 m. sausio 1 d. taikomos sutartys su Indija ir Meksika.<\/span><\/p>\n

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\u0160altinis:<\/span><\/strong>http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000129890<\/a><\/span><\/p>\n

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Aktualu \u012fmon\u0117ms d\u0117l akcij\u0173, gaut\u0173 atliekant reorganizavim\u0105 ar perleidim\u0105, i\u0161laikymo<\/span><\/strong><\/p>\n

Papildytas pelno mokes\u010dio \u012fstatymo 42 str. 10 dalies komentaras d\u0117l reikalavimo akcijas i\u0161laikyti nuosavyb\u0117je, jei akcijos gautos atliekant reorganizavim\u0105 ar perleidim\u0105.<\/span><\/em><\/p>\n

Papildyme nurodoma, kad akcij\u0173 (dali\u0173, paj\u0173) 3 met\u0173 i\u0161laikymo terminas netaikomas tais atvejais, kai PM\u012e 41 str. 2 d. 4, 5, 6, 7 punktuose nustatytais atvejais mainais gavus akcij\u0173 (dali\u0173, paj\u0173), jos v\u0117l mainomos atliekant v\u0117lesn\u012f reorganizavim\u0105, perleidim\u0105 ar akcij\u0173 mainus pagal \u0161i\u0173 punkt\u0173 nuostatas, o apskai\u010diuojant 2014 met\u0173 ir v\u0117lesni\u0173 met\u0173 mokestini\u0173 laikotarpi\u0173 pelno mokest\u012f, akcij\u0173 (dali\u0173, paj\u0173) 3 met\u0173 i\u0161laikymo terminas netaikomas, ir tais atvejais, kai akcijos perleid\u017eiamos d\u0117l teis\u0117s akt\u0173 reikalavim\u0173.<\/span><\/p>\n

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\u0160altinis:<\/span><\/strong>http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000129890<\/a><\/span><\/p>\n

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Aktualu d\u0117l Kroatijos Respublikos \u012fstojimo \u012f ES atliekant reorganizavim\u0105 ar perleidim\u0105<\/span><\/strong><\/p>\n

Pakeistas pelno mokes\u010dio 41 str. 1 dalies 1 punkto komentaras, d\u0117l reorganizavimo nuostat\u0173 taikymo ne Lietuvos mokes\u010di\u0173 rezidentams. <\/span><\/em><\/p>\n

Pakeitime numatyta, kad pelno mokes\u010dio \u012fstatymo 41 str. 1 dalies nuostatos, kad vienet\u0173 turtas, teis\u0117s ir pareigos perleid\u017eiamos tarp Lietuvos vienet\u0173, kuri\u0173 apmokestinamasis pelnas yra apmokestinamas PM\u012e 5 str., nustatytus 5 ir 15 proc., mokes\u010dio tarifus arba tarp u\u017esienio vienet\u0173 \u2013 ES valstybi\u0173 nari\u0173 rezident\u0173 mokes\u010di\u0173 tikslais, ES valstyb\u0117se nar\u0117se turin\u010di\u0173 verslo organizavimo form\u0105, nurodyt\u0105 1990 m. liepos 23 d. Tarybos direktyvoje 90\/434\/EB yra taikomas ir Kroatijos bendrov\u0117ms pagal Kroatijos teis\u0119 \u017einomoms, kaip \u201edioni\u010dko dru\u0161tvo\u201c, \u201edru\u0161tvo sograni\u010denom odgovorno\u0161<\/span>\u0107<\/span>u\u201c ir kitos pagal Kroatijos \u012fstatymus \u012fsteigtos bendrov\u0117s, kurios apmokestinamos Kroatijos bendrovi\u0173 pelno mokes\u010diu (\u201eporez na dobit\u201c).<\/span><\/p>\n

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\u0160altinis:<\/span><\/strong>http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000129890<\/a><\/span><\/p>\n

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Baland\u017eio m\u0117nesio mokes\u010di\u0173 naujienos Sandra Pavlova, UAB “Fidexperta” vyr. mokes\u010di\u0173 konsultant\u0117 Mantas Grigaitis, Mokes\u010di\u0173 konsultant\u0117s aisistentas \u00a0 Aktualu \u012fmon\u0117ms d\u0117l turto vert\u0117s padid\u0117jimo pajam\u0173 Pakeistas pelno mokes\u010dio \u012fstatymo 12 str. 15 punkto komentaras d\u0117l akcij\u0173 pardavimo pajam\u0173 neapmokestinimo. Nurodoma, kad akcij\u0173 pardavimo pajam\u0173 neapmokestinimo lengvata taikoma, kai be kit\u0173 i\u0161vardyt\u0173 b\u016btin\u0173 s\u0105lyg\u0173, vienetas parduodamas akcijas […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-391","post","type-post","status-publish","format-standard","hentry","category-straipsniai"],"_links":{"self":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/391","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=391"}],"version-history":[{"count":1,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/391\/revisions"}],"predecessor-version":[{"id":2674,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/391\/revisions\/2674"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/media?parent=391"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/categories?post=391"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/tags?post=391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}