{"id":393,"date":"2014-05-05T07:42:52","date_gmt":"2014-05-05T07:42:52","guid":{"rendered":"http:\/\/wp.fide.lt\/?p=393"},"modified":"2018-08-21T15:19:47","modified_gmt":"2018-08-21T15:19:47","slug":"gyventoju-pajamu-mokestis-balandzio-menesio-mokesciu-naujienos-2","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/en\/gyventoju-pajamu-mokestis-balandzio-menesio-mokesciu-naujienos-2\/","title":{"rendered":"Gyventoj\u0173 pajam\u0173 mokestis:baland\u017eio m\u0117nesio mokes\u010di\u0173 naujienos"},"content":{"rendered":"<p><\/p>\n<p style=\"text-align: left;\"><span style=\"font-size: 10pt;\"><span style=\"color: #000000;\"><span style=\"color: #000000;\"><span style=\"color: #000000;\"><span style=\"color: #888888;\"><span style=\"color: #888888;\">Baland\u017eio m\u0117nesio mokes\u010di\u0173 naujienos<\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><em>Sandra Pavlova, <span style=\"color: #000000;\"><em>UAB &#8220;Fidexperta&#8221; vyr. mokes\u010di\u0173 konsultant\u0117<\/em><\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><em><span style=\"color: #000000;\"><em><!--[if gte mso 9]><xml>  <w:WordDocument>   <w:View>Normal<\/w:View>   <w:Zoom>0<\/w:Zoom>   <w:PunctuationKerning\/>   <w:ValidateAgainstSchemas\/>   <w:SaveIfXMLInvalid>false<\/w:SaveIfXMLInvalid>   <w:IgnoreMixedContent>false<\/w:IgnoreMixedContent>   <w:AlwaysShowPlaceholderText>false<\/w:AlwaysShowPlaceholderText>   <w:Compatibility>    <w:BreakWrappedTables\/>    <w:SnapToGridInCell\/>    <w:WrapTextWithPunct\/>    <w:UseAsianBreakRules\/>    <w:DontGrowAutofit\/>   <\/w:Compatibility>   <w:BrowserLevel>MicrosoftInternetExplorer4<\/w:BrowserLevel>  <\/w:WordDocument> <\/xml><![endif]--><\/em><\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><em><span style=\"color: #000000;\"><em><!--[if gte mso 9]><xml>  <w:LatentStyles DefLockedState=\"false\" LatentStyleCount=\"156\">  <\/w:LatentStyles> <\/xml><![endif]--><!--[if gte mso 10]> \n\n<style>  \/* Style Definitions *\/  table.MsoNormalTable \t{mso-style-name:\"Table Normal\"; \tmso-tstyle-rowband-size:0; \tmso-tstyle-colband-size:0; \tmso-style-noshow:yes; \tmso-style-parent:\"\"; \tmso-padding-alt:0cm 5.4pt 0cm 5.4pt; \tmso-para-margin:0cm; \tmso-para-margin-bottom:.0001pt; \tmso-pagination:widow-orphan; \tfont-size:10.0pt; \tfont-family:\"Times New Roman\"; \tmso-ansi-language:#0400; \tmso-fareast-language:#0400; \tmso-bidi-language:#0400;} <\/style>\n\n <![endif]--><\/em><\/span><\/em><\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><strong><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">Aktualu gyventojams, vykdantiems individuali\u0105 veikl\u0105 pagal pa\u017eym\u0105, d\u0117l i\u0161ra\u0161om\u0173 apskaitos dokument\u0173<\/span><\/strong><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><em style=\"mso-bidi-font-style: normal;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT; mso-bidi-font-weight: bold;\" lang=\"LT\">Paai\u0161kinimas d\u0117l gyventoj\u0173, vykdan\u010di\u0173 individuali\u0105 veikl\u0105 pagal pa\u017eym\u0105, i\u0161ra\u0161om\u0173 apskaitos dokument\u0173 tvarkos nuo 2014-05-01.<\/span><\/em><\/p>\n<p><strong><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT; mso-fareast-language: HI; mso-bidi-language: HI;\" lang=\"LT\">\u00a0<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; mso-ansi-language: LT;\" lang=\"LT\">2014 m. kovo 28 d. priimtas LR Finans\u0173 ministro 2003 m. vasario 17 d. \u012fsakymo Nr. 1K-040 \u201eD\u0117l gyventoj\u0173, besiver\u010dian\u010di\u0173 individualia veikla (i\u0161skyrus gyventojus, \u012fsigijusius verslo liudijimus), buhalterin\u0117s apskaitos taisykli\u0173 patvirtinimo\u201c pakeitimas Nr.1K-096. Naujos \u0161io \u012esakymo nuostatos <strong style=\"mso-bidi-font-weight: normal;\">\u012fsigalioja nuo 2014 m. gegu\u017e\u0117s 1 d.<\/strong><\/span><\/p>\n<p><span style=\"font-family: 'Times New Roman'; mso-ansi-language: LT;\" lang=\"LT\">Svarbiausi pakeitimai:<\/span><\/p>\n<p style=\"margin-left: 36.0pt; text-align: justify; text-indent: -18.0pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;\"><span style=\"font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-ansi-language: LT;\" lang=\"LT\"><span style=\"mso-list: Ignore;\">\u00b7<span style=\"font: 7.0pt 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><\/span><span style=\"font-family: 'Times New Roman'; mso-ansi-language: LT;\" lang=\"LT\">Nuo 2014 m. gegu\u017e\u0117s 1 d. individuali\u0105 veikl\u0105 pagal pa\u017eym\u0105 vykdantys gyventojai prival\u0117s i\u0161ra\u0161yti vien\u0105 i\u0161 \u0161i\u0173 apskaitos dokument\u0173: <strong style=\"mso-bidi-font-weight: normal;\">s\u0105skait\u0105 fakt\u016br\u0105, PVM s\u0105skait\u0105 fakt\u016br\u0105 arba kasos aparato kvit\u0105<\/strong>. <strong>Preki\u0173 (paslaug\u0173) pirkimo &#8211; pardavimo kvitus FR0508 i\u0161ra\u0161yti gal\u0117s tik veikl\u0105 pagal verslo liudijim\u0105 vykdantys asmenys.<\/strong> <\/span><\/p>\n<p style=\"margin-left: 36.0pt; text-align: justify; text-indent: -18.0pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;\"><span style=\"font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-ansi-language: LT;\" lang=\"LT\"><span style=\"mso-list: Ignore;\">\u00b7<span style=\"font: 7.0pt 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><\/span><span style=\"font-family: 'Times New Roman'; mso-ansi-language: LT;\" lang=\"LT\">Kai individuali\u0105 veikl\u0105 pagal pa\u017eym\u0105 vykdantis asmuo <strong>parduoda prekes arba teikia paslaugas kitam fiziniam asmeniui, kuris yra \u012fsigij\u0119s verslo liudijim\u0105<\/strong>, i\u0161ra\u0161omoje s\u0105skaitoje fakt\u016broje vietoj individualios veiklos pa\u017eymos numerio tur\u0117s b\u016bti nurodomas pirk\u0117jo asmens kodas arba verslo liudijimo numeris. <\/span><\/p>\n<p style=\"margin-left: 36.0pt; text-align: justify; text-indent: -18.0pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;\"><span style=\"font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-ansi-language: LT;\" lang=\"LT\"><span style=\"mso-list: Ignore;\">\u00b7<span style=\"font: 7.0pt 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><\/span><span style=\"font-family: 'Times New Roman'; mso-ansi-language: LT;\" lang=\"LT\">Kai individuali\u0105 veikl\u0105 pagal pa\u017eym\u0105 vykdantis asmuo <strong>parduoda prekes arba teikia paslaugas fiziniam asmeniui, kuris nevykdo individualios veiklos<\/strong>, i\u0161ra\u0161omoje s\u0105skaitoje fakt\u016broje asmens kodas tur\u0117s b\u016bti nurodomas tik pirk\u0117jo pageidavimu. <\/span><\/p>\n<p style=\"margin-left: 36.0pt; text-align: justify; text-indent: -18.0pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;\"><span style=\"font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-ansi-language: LT;\" lang=\"LT\"><span style=\"mso-list: Ignore;\">\u00b7<span style=\"font: 7.0pt 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><\/span><span style=\"font-family: 'Times New Roman'; mso-ansi-language: LT;\" lang=\"LT\">Nuo 2014 m. gegu\u017e\u0117s 1 d. gyventojai, kurie <strong>vykdo individuali\u0105 supirkimo veikl\u0105<\/strong>, pirkdami i\u0161 kit\u0173 \u017eem\u0117s \u016bkio veikl\u0105 vykdan\u010di\u0173 gyventoj\u0173 produkcij\u0105, kuri buvo j\u0173 pa\u010di\u0173 i\u0161auginta, arba pirkdami i\u0161 kit\u0173 gyventoj\u0173 daiktus, prival\u0117s i\u0161ra\u0161yti <strong style=\"mso-bidi-font-weight: normal;\">tik s\u0105skait\u0105 fakt\u016br\u0105<\/strong>. <\/span><\/p>\n<p style=\"margin-left: 36.0pt; text-align: justify; text-indent: -18.0pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt;\"><span style=\"font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-ansi-language: LT;\" lang=\"LT\"><span style=\"mso-list: Ignore;\">\u00b7<span style=\"font: 7.0pt 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><\/span><span style=\"font-family: 'Times New Roman'; mso-ansi-language: LT;\" lang=\"LT\">Tie <strong style=\"mso-bidi-font-weight: normal;\">individuali\u0105 supirkimo veikl\u0105 vykdantys gyventojai, kurie<\/strong> <strong>naudoja kasos aparat\u0105 ir perka i\u0161 kit\u0173 gyventoj\u0173 mi\u0161ko g\u0117rybes (grybus, uogas, rie\u0161utus, vaista\u017eoles)<\/strong>, kuri\u0173 kaina nevir\u0161ija 320 Lt, arba kitas prekes, kuri\u0173 kaina nevir\u0161ija 200 Lt, prival\u0117s i\u0161duoti <strong style=\"mso-bidi-font-weight: normal;\">tik kasos aparato kvit\u0105<\/strong>. Jei <strong>perkam\u0173 mi\u0161ko g\u0117rybi\u0173 kaina vir\u0161ija 320 lit\u0173, arba 200 lit\u0173 u\u017e kitas prekes,<\/strong> individuali\u0105 supirkimo veikl\u0105 vykdantis gyventojas tur\u0117s i\u0161duoti <strong style=\"mso-bidi-font-weight: normal;\">ne tik kasos aparato kvit\u0105<\/strong> (jei naudoja kasos aparat\u0105), bet <strong style=\"mso-bidi-font-weight: normal;\">i\u0161ra\u0161yti ir s\u0105skait\u0105 fakt\u016br\u0105<\/strong>. <\/span><\/p>\n<p><span style=\"font-family: 'Times New Roman'; mso-ansi-language: LT;\" lang=\"LT\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><strong><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">\u00a0<\/span><\/strong><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><strong><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">\u0160altinis<\/span><\/strong><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT; mso-bidi-font-weight: bold;\" lang=\"LT\">: <\/span><a href=\"http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000130137\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT; mso-bidi-font-weight: bold;\" lang=\"LT\">http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000130137<\/span><\/a><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><strong><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">\u00a0<\/span><\/strong><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><strong><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">\u00a0<\/span><\/strong><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><strong><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">Aktualu gyventojams, u\u017e paskolas mokantiems lengvatines pal\u016bkanas arba j\u0173 nemokantiems <\/span><\/strong><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><em><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">Papildytas LR Gyventoj\u0173 pajam\u0173 mokes\u010dio \u012fstatymo 9 str. komentaras d\u0117l nuostat\u0173, kai gyventojai u\u017e kredit\u0105 arba paskol\u0105 mok\u0117dami lengvatines pal\u016bkanas arba j\u0173 nemok\u0117dami gauna pajam\u0173 nat\u016bra.<\/span><\/em><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><em><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">\u00a0<\/span><\/em><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">LR Gyventoj\u0173 pajam\u0173 mokes\u010dio \u012fstatymo 9 straipsnis reglamentuoja pajam\u0173 nat\u016bra apmokestinimo tvark\u0105. \u0160io straipsnio komentaras papildytas nuostatomis d\u0117l pajam\u0173 nat\u016bra nustatymo, kai <span style=\"mso-bidi-font-style: italic;\">gyventojai u\u017e kredit\u0105 arba paskol\u0105 moka lengvatines pal\u016bkanas arba j\u0173 nemoka. Pagal papildytas komentaro nuostatas, g<\/span>autos naudos \u012fvertinimas atliekamas lengvatini\u0173 pal\u016bkan\u0173 mok\u0117jimo momentu. \u201ePal\u016bkan\u0173 mok\u0117jimo momentas\u201c suprantamas taip, kaip jis nustatytas sutartyje. Gautos naudos \u012fvertinimo momentas nesikei\u010dia, jei gyventojas d\u0117l ka\u017ekoki\u0173 prie\u017eas\u010di\u0173 paskolos (kredito) sutartyje nustatytas lengvatines pal\u016bkanas fakti\u0161kai sumoka kitu, nei sutartyje nustatytu terminu.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">Jeigu pal\u016bkanos nemokamos (pal\u016bkan\u0173 mok\u0117jimas paskolos (kredito) sutartyje nenustatytas (paskola beprocentin\u0117) arba pal\u016bkan\u0173 mok\u0117jimas nustatytas re\u010diau nei vien\u0105 kart\u0105 per mokestin\u012f laikotarp\u012f), gautos naudos \u012fvertinimas atliekamas:<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-left: 36.0pt; text-align: justify; text-indent: -18.0pt; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt;\"><span style=\"font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-ansi-language: LT;\" lang=\"LT\"><span style=\"mso-list: Ignore;\">\u00b7<span style=\"font: 7.0pt 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><\/span><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">jeigu visa (vienu kartu ar per kelis kartus) paskola gr\u0105\u017einama met\u0173 eigoje \u2013 paskolos ar\/ir jos dalies gra\u017einimo momentu, arba<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-left: 36.0pt; text-align: justify; text-indent: -18.0pt; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt;\"><span style=\"font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-ansi-language: LT;\" lang=\"LT\"><span style=\"mso-list: Ignore;\">\u00b7<span style=\"font: 7.0pt 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><\/span><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">jeigu tik dalis paskolos gr\u0105\u017einama met\u0173 eigoje \u2013 paskolos dalies gr\u0105\u017einimo momentu ir, atsi\u017evelgiant \u012f tai, kad mokes\u010dio mokestinis laikotarpis yra kalendoriniai metai, paskutin\u0119 mokestinio laikotarpio dien\u0105, arba<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-left: 36.0pt; text-align: justify; text-indent: -18.0pt; mso-list: l1 level1 lfo2; tab-stops: list 36.0pt;\"><span style=\"font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; mso-ansi-language: LT;\" lang=\"LT\"><span style=\"mso-list: Ignore;\">\u00b7<span style=\"font: 7.0pt 'Times New Roman';\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span><\/span><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">tik paskutin\u0119 mokestinio laikotarpio dien\u0105, kai paskola ar jos dalis mokestiniu laikotarpiu negr\u0105\u017einama.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">Tai pat komentaras papildytas naujomis nuostatomis, kad jeigu sutarties sudarymo metu pal\u016bkanos nenustatytos arba nustatytos ma\u017eesn\u0117s u\u017e tikr\u0105j\u0105 rinkos kain\u0105, ta\u010diau v\u0117liau \u0161ali\u0173 susitarimu sutarties s\u0105lygos pakei\u010diamos, nustatant tikr\u0105j\u0105 rinkos kain\u0105 atitinkan\u010dias pal\u016bkanas ir \u0161ios pal\u016bkanos (j\u0173 dalis) sumokamos u\u017e vis\u0105 sutarties galiojimo laikotarp\u012f, \u012f biud\u017eet\u0105 sumok\u0117tas gyventoj\u0173 pajam\u0173 mokestis gr\u0105\u017einamas (\u012fskaitomas) teis\u0117s akt\u0173 nustatyta tvarka.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><strong><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">\u0160altinis: <\/span><\/strong><a href=\"http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000129901\"><span style=\"font-family: 'Times New Roman'; mso-ansi-language: LT;\" lang=\"LT\">http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000129901<\/span><\/a><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; mso-ansi-language: LT;\" lang=\"LT\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><strong><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">\u00a0<\/span><\/strong><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><strong><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">Aktualu gyventojams, gaunantiems pal\u016bkanas u\u017e ne nuosavyb\u0117s vertybinius popierius<\/span><\/strong><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><em><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">Pakeistas LR Gyventoj\u0173 pajam\u0173 mokes\u010dio \u012fstatymo 17 str. 1 d. 20 p. apibendrinto paai\u0161kinimo (komentaro) d\u0117l GPM lengvatos, taikomos pal\u016bkanoms u\u017e ne nuosavyb\u0117s vertybinius popierius<\/span><\/em><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><em><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">\u00a0<\/span><\/em><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">2013 m. liepos 13 d. pasikeitus LR Gyventoj\u0173 pajam\u0173 mokes\u010dio \u012fstatymo 17 str. 1 d. 20 p., apskai\u010diuojant 2014 met\u0173 ir v\u0117lesni\u0173 mokestini\u0173 laikotarpi\u0173 pajamas prie nepmokestinam\u0173j\u0173 pajam\u0173 priskiriamos pal\u016bkanos u\u017e ne nuosavyb\u0117s vertybinius popierius, pal\u016bkanos u\u017e Lietuvos ir u\u017esienio valstybi\u0173 vyriausybi\u0173, taip pat j\u0173 politini\u0173 ar teritorijos administracini\u0173 padalini\u0173, vietos vald\u017eios ne nuosavyb\u0117s vertybinius popierius, pal\u016bkanos u\u017e Lietuvos ir u\u017esienio valstybi\u0173 bankuose ir kitose kredito \u012fstaigose laikomus ind\u0117lius, nevir\u0161ijan\u010dios 10 000 lit\u0173 per mokestin\u012f laikotarp\u012f. \u0160i taisykl\u0117 taikoma, jeigu ne nuosavyb\u0117s vertybiniai popieriai \u012fsigyti ar sutartys d\u0117l ind\u0117li\u0173 sudarytos nuo 2014 m. sausio 1 d.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">\u0160io straipsnio apibendrintas paai\u0161kinimas (komentaras) i\u0161d\u0117stytas naujai. Jame nurodoma, kad jei bendra per mokestin\u012f laikotarp\u012f gaut\u0173 pal\u016bkan\u0173 suma vir\u0161ijo 10 000 lit\u0173 sum\u0105, gyventoj\u0173 pajam\u0173 mokes\u010diu apmokestinama 10 000 lit\u0173 dyd\u012f vir\u0161ijanti suma. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">Taip pat pa\u017eym\u0117tina, kad jei gyventojas (vertybini\u0173 popieri\u0173 tur\u0117tojas) su asmeniu i\u0161leidusiu ne nuosavyb\u0117s vertybinius popierius, yra susij\u0119s darbo santykiais ar j\u0173 esm\u0119 atitinkan\u010diais santykiais, tai neapmokestinamas 10 000 lit\u0173 dydis yra taikomas tik tuo atveju, jeigu u\u017e tokius vertybinius popierius gyventojas gauna pal\u016bkanas, kurios n\u0117ra didesn\u0117s nei mokamos kitiems t\u0173 pa\u010di\u0173 vertybini\u0173 popieri\u0173 tur\u0117tojams. Jei asmuo gauna didesnes pal\u016bkanas, nei kiti toki\u0173 vertybini\u0173 popieri\u0173 tur\u0117tojai, tuomet visos pal\u016bkanos apmokestinamos taikant 15 proc. pajam\u0173 mokes\u010dio tarif\u0105. Min\u0117ta lengvata taip pat netaikoma, jeigu pal\u016bkanos gaunamos i\u0161 u\u017esienio vienet\u0173 , \u012fregistruot\u0173 ar kitaip organizuot\u0173 tikslin\u0117se teritorijose.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">Ne nuosavyb\u0117s vertybini\u0173 popieri\u0173 \u012fsigijimo data, nustatoma pagal gyventojo turim\u0105 toki\u0173 vertybini\u0173 popieri\u0173 \u012fsigijim\u0105 patvirtinant\u012f dokument\u0105, pavyzd\u017eiui, pirkimo \u2013 pardavimo sutart\u012f, dovanojimo sutart\u012f, paveld\u0117jimo teis\u0117s liudijim\u0105 ir pan. Jei gyventojas tokius vertybinius popierius \u012fsigyja juos platinant nuo j\u0173 i\u0161leidimo dienos iki platinimo dienos pabaigos, \u012fsigijimo data laikoma \u012fra\u0161o \u012f asmenin\u0119 vertybini\u0173 popieri\u0173 s\u0105skait\u0105 padarymo dien\u0105. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><strong style=\"mso-bidi-font-weight: normal;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">\u0160altinis<\/span><\/strong><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">: <\/span><a href=\"http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000129825\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000129825<\/span><\/a><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><strong><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">\u00a0<\/span><\/strong><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><strong><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">\u00a0<\/span><\/strong><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><strong><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">Aktualu gyventojams, gaunantiems pal\u016bkanas u\u017e Europos ekonomin\u0117s erdv\u0117s valstybini\u0173 subjekt\u0173 vertybinius popierius<\/span><\/strong><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><em><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">Pakeistas LR Gyventoj\u0173 pajam\u0173 mokes\u010dio \u012fstatymo 17 str. 1 d. 21 p. apibendrintas paai\u0161kinimas (komentaras) d\u0117l lengvatos <\/span><\/em><em style=\"mso-bidi-font-style: normal;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT; mso-bidi-font-weight: bold;\" lang=\"LT\">pal\u016bkanoms u\u017e Europos ekonomin\u0117s erdv\u0117s valstybini\u0173 subjekt\u0173 vertybinius popierius.<\/span><\/em><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><em><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">\u00a0<\/span><\/em><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">Nuo 2007 m. sausio 1 d. gyventoj\u0173 pajam\u0173 mokes\u010diu neapmokestinamos pal\u016bkanos u\u017e gyventojui nuosavybes teise priklausan\u010dius Europos ekonomin\u0117s erdv\u0117s valstybi\u0173 nari\u0173 politini\u0173 ar teritorini\u0173 administracini\u0173 padalini\u0173 vertybinius popierius. Pal\u016bkanos gautos i\u0161 toki\u0173 vertybini\u0173 popieri\u0173 nuo 2014 m. sausio 1 d., neapmokestinamos, jei vertybiniai popieriai \u012fsigyti iki 2013 m. gruod\u017eio 31 d. <\/span><\/p>\n<p class=\"MsoNormal\"><strong><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">\u00a0<\/span><\/strong><\/p>\n<p class=\"MsoNormal\" style=\"mso-pagination: widow-orphan; mso-hyphenate: auto; text-autospace: ideograph-numeric;\"><strong style=\"mso-bidi-font-weight: normal;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: LT; mso-fareast-language: AR-SA; mso-bidi-language: AR-SA;\" lang=\"LT\">Europos ekonomin\u0117s erdv\u0117s valstyb\u0117ms<\/span><\/strong><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: LT; mso-fareast-language: AR-SA; mso-bidi-language: AR-SA;\" lang=\"LT\"> priklauso 28 Europos S\u0105jungos valstyb\u0117s nar\u0117s (Airija, Austrija, Belgija, \u010cekija, Danija, Did\u017eioji Britanija, Estija, Graikija, Ispanija, Italija, Kipras, Latvija, Lenkija, Lietuva, Liuksemburgas, Malta, Nyderlandai, Portugalija, Pranc\u016bzija, Slovakija, Slov\u0117nija, Suomija, \u0160vedija, Vengrija, Bulgarija, Rumunija, Kroatija), taip pat Islandija, Lichten\u0161teinas, Norvegija.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"mso-pagination: widow-orphan; mso-hyphenate: auto; text-autospace: ideograph-numeric;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: LT; mso-fareast-language: AR-SA; mso-bidi-language: AR-SA;\" lang=\"LT\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><strong style=\"mso-bidi-font-weight: normal;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: LT; mso-fareast-language: AR-SA; mso-bidi-language: AR-SA;\" lang=\"LT\">\u0160altinis<\/span><\/strong><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: LT; mso-fareast-language: AR-SA; mso-bidi-language: AR-SA;\" lang=\"LT\">: <\/span><a href=\"http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000129825\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000129825<\/span><\/a><\/p>\n<p class=\"MsoNormal\" style=\"mso-pagination: widow-orphan; mso-hyphenate: auto; text-autospace: ideograph-numeric;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: LT; mso-fareast-language: AR-SA; mso-bidi-language: AR-SA;\" lang=\"LT\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><strong><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">\u00a0<\/span><\/strong><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><strong><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">\u00a0<\/span><\/strong><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><strong><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">Aktualu gyventojams, gaunantiems pal\u016bkanas u\u017e Europos ekonomin\u0117s erdv\u0117s valstyb\u0117se laikomus ind\u0117lius<\/span><\/strong><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><em><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">Pakeistas LR Gyventoj\u0173 pajam\u0173 mokes\u010dio \u012fstatymo 17 str. 1 d. 22 punkto apibendrintas paai\u0161kinimas (komentaras) d\u0117l lengvatos <\/span><\/em><em style=\"mso-bidi-font-style: normal;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT; mso-bidi-font-weight: bold;\" lang=\"LT\">pal\u016bkanoms u\u017e Europos ekonomin\u0117s erdv\u0117s valstyb\u0117se laikomus ind\u0117lius.<\/span><\/em><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><em><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">\u00a0<\/span><\/em><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">Nuo 2007 m. sausio 1 d. gyventoj\u0173 pajam\u0173 mokes\u010diu neapmokestinamos pal\u016bkanos gautos u\u017e Europos ekonomin\u0117s erdv\u0117s valstyb\u0117se nar\u0117se u\u017e j\u0173 bankuose ir kitose kredito \u012fstaigose laikomus ind\u0117lius. Pal\u016bkanos, gaunamos i\u0161 toki\u0173 ind\u0117li\u0173, nuo 2014 m. sausio 1 d. yra neapmokestinamos, jei sutartys d\u0117l ind\u0117li\u0173 buvo sudarytos iki 2013 m. gruod\u017eio 31 d.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">Ind\u0117lio sutarties sudarymo data suprantama taip, kaip j\u0105 nustato LR Civilinis kodeksas. Ind\u0117li\u0173 sutar\u010di\u0173, sudaryt\u0173 iki 2013 m. gruod\u017eio 31 d., v\u0117lesni pakeitimai bus vertinami, atsi\u017evelgiant \u012f tai, ar tai buvo esmini\u0173 ar neesmini\u0173 sutarties s\u0105lyg\u0173 pakeitim\u0173. Jei buvo pakeistos tik sutarties neesmin\u0117s salygos, laikoma, kad ind\u0117lio sutarties sudarymo data nepasikeit\u0117. Tuo tarpu, jeigu kei\u010diamos ind\u0117lio sutarties esmin\u0117s s\u0105lygos, pavyzd\u017eiui, trumpinamas ar prat\u0119siamas terminas, didinama ar ma\u017einama ind\u0117lio suma arba pal\u016bkan\u0173 norma, kei\u010diamas pal\u016bkan\u0173 mok\u0117jimo periodi\u0161kumas ir pan., ir d\u0117l \u0161i\u0173 pamin\u0117t\u0173 s\u0105lyg\u0173 yra pasira\u0161oma nauja sutartis, tokioms pajamoms gyventoj\u0173 pajam\u0173 mokes\u010dio lengvata netaikoma.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">Pa\u017eym\u0117tina, kad mokes\u010di\u0173 administratorius, vertindamas lengvatos taikymo pagr\u012fstum\u0105 pagal ind\u0117lio sutarties sudarymo dat\u0105, vis\u0173 pirma, remsis banko ar kitos kredito \u012fstaigos pateiktais (deklaruotais) duomenimis, darydamas prielaid\u0105, kad tokie duomenys yra teisingi, kol nenustatatyta kitaip. Mokes\u010di\u0173 administratorius taip pat suteikiama teis\u0117 vertinti, ar iki 2014 m. sausio 1 d. sudaryta kaupiamojo ind\u0117lio sutartis nebuvo sudaryta siekiant vien mokestin\u0117s naudos.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><strong style=\"mso-bidi-font-weight: normal;\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">\u0160altinis<\/span><\/strong><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">: <\/span><a href=\"http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000129825\"><span style=\"font-family: 'Times New Roman'; mso-fareast-font-family: Ubuntu; mso-ansi-language: LT;\" lang=\"LT\">http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000129825<\/span><\/a><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Baland\u017eio m\u0117nesio mokes\u010di\u0173 naujienos Sandra Pavlova, UAB &#8220;Fidexperta&#8221; vyr. mokes\u010di\u0173 konsultant\u0117 Aktualu gyventojams, vykdantiems individuali\u0105 veikl\u0105 pagal pa\u017eym\u0105, d\u0117l i\u0161ra\u0161om\u0173 apskaitos dokument\u0173 Paai\u0161kinimas d\u0117l gyventoj\u0173, vykdan\u010di\u0173 individuali\u0105 veikl\u0105 pagal pa\u017eym\u0105, i\u0161ra\u0161om\u0173 apskaitos dokument\u0173 tvarkos nuo 2014-05-01. \u00a0 2014 m. kovo 28 d. priimtas LR Finans\u0173 ministro 2003 m. vasario 17 d. \u012fsakymo Nr. 1K-040 \u201eD\u0117l [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-393","post","type-post","status-publish","format-standard","hentry","category-naujienos"],"_links":{"self":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/393","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=393"}],"version-history":[{"count":1,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/393\/revisions"}],"predecessor-version":[{"id":2673,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/393\/revisions\/2673"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/media?parent=393"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/categories?post=393"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/tags?post=393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}