{"id":895,"date":"2014-10-01T07:13:13","date_gmt":"2014-10-01T07:13:13","guid":{"rendered":"http:\/\/www.fide.lt\/?p=895"},"modified":"2018-08-21T15:19:41","modified_gmt":"2018-08-21T15:19:41","slug":"pelno-mokestis-rugsejo-menesio-mokesciu-naujienos-2","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/en\/pelno-mokestis-rugsejo-menesio-mokesciu-naujienos-2\/","title":{"rendered":"Pelno mokestis: rugs\u0117jo m\u0117nesio mokes\u010di\u0173 naujienos"},"content":{"rendered":"<p>Rugs\u0117jo m\u0117nesio mokes\u010di\u0173 naujienos<\/p>\n<p><em>Sandra Pavlova, <em>UAB \u201cFidexperta\u201d <\/em><\/em><\/p>\n<p><em><em>vyr. mokes\u010di\u0173 konsultant\u0117<\/em><\/em><\/p>\n<p>Mantas Grigaitis<\/p>\n<p><em>vyr. mokes\u010di\u0173 konsultant\u0117<\/em>s asistentas<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><strong>Aktualu asmenims, pildantiems pelno mokes\u010dio deklaracijas.<\/strong><\/p>\n<p style=\"text-align: justify;\"><em>Pakeistos pelno mokes\u010dio deklaracij\u0173 pildymo taisykl\u0117s ir patvirtintos naujos pelno mokes\u010dio deklaracijos PLN204 pried\u0173 formos.<\/em><\/p>\n<p style=\"text-align: justify;\">Valstybin\u0117s mokes\u010di\u0173 inspekcijos prie Lietuvos Respublikos finans\u0173 ministerijos vir\u0161ininko 2014 m. rugs\u0117jo 12 d. \u012fsakymu Nr. VA-76 \u201eD\u0117l Valstybin\u0117s mokes\u010di\u0173 inspekcijos prie Lietuvos Respublikos finans\u0173 ministerijos vir\u0161ininko 2007 m. sausio 15 d. \u012fsakymo Nr. VA-2 \u201eD\u0117l Metini\u0173 pelno mokes\u010dio deklaracij\u0173 PLN204, PLN204A, PLN204N, PLN204U form\u0173 ir j\u0173 u\u017epildymo taisykli\u0173 patvirtinimo\u201c pakeitimo\u201c, pakeistos ir papildytos metini\u0173 pelno mokes\u010dio deklaracij\u0173 PLN204, PLN204A, PLN204N, PLN204U formos ir j\u0173 u\u017epildymo taisykl\u0117s.<\/p>\n<p style=\"text-align: justify;\">Pakeitimais buvo patvirtintos naujos pelno mokes\u010dio deklaracijos pried\u0173 formos:<\/p>\n<ul style=\"text-align: justify;\">\n<li>patvirtinta priedo PLN204S forma \u201eS\u0105naud\u0173 sumos, laikomos neleid\u017eiamais atskaitymais\u201c, kuri pildoma nurodant vieneto s\u0105naudas, laikomas neleid\u017eiamais atskaitymais;<\/li>\n<li>patvirtinta priedo PLN204Z forma \u201eNeapmokestinamosios pajamos\u201c, kuri pildoma, nurodant vieneto gautas pajamas, kurios pagal Lietuvos Respublikos pelno mokes\u010dio \u012fstatym\u0105 (toliau ir PM\u012e) priskiriamos neapmokestinamosioms pajamoms;<\/li>\n<li>patvirtinta priedo PLN204F forma \u201eVertybini\u0173 popieri\u0173 ir i\u0161vestini\u0173 finansini\u0173 priemoni\u0173 perleidimo pajamos (nuostoliai)\u201c, kuri pildoma, jeigu vienetas per mokestin\u012f laikotarp\u012f perleido vertybinius popierius ir\/ar i\u0161vestines finansines priemones, perdav\u0117 ir\/ar per\u0117m\u0117 vertybinius popierius ir\/ar i\u0161vestini\u0173 finansini\u0173 priemoni\u0173 nuostolius pagal PM\u012e 43 straipsn\u012f ir\/ar PM\u012e 561 straipsn\u012f;<\/li>\n<li>patvirtinta priedo PLN204G forma \u201ePerimti mokestiniai veiklos nuostoliai i\u0161 vienet\u0173 grup\u0117s vienet\u0173\u201c, kuri pildoma, jeigu vienetas per\u0117m\u0117 i\u0161 kit\u0173 vienet\u0173 grup\u0117s vienet\u0173 veiklos mokestinius nuostolius pagal PM\u012e 561 straipsn\u012f;<\/li>\n<li>patvirtinta priedo PLN204L forma ,,S\u0105naud\u0173 sumos, laikomos leid\u017eiamais atskaitymais\u201c kuri pildoma, nurodant vieneto s\u0105naudas, laikomas leid\u017eiamais atskaitymais;<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">[content_protector password=&#8221;fidexperta&#8221;]Pa\u017eym\u0117tina, kad pasikeitus PM\u012e nuostatoms, taikomoms nuo 2014 m. sausio 1 d. (taikoma kino lengvata pagal PM\u012e 17<sup>2<\/sup>, 46<sup>2<\/sup> straipsnius; taip pat apribotas mokestini\u0173 nuostoli\u0173 perk\u0117limas pagal PM\u012e 30 straipsn\u012f), atitinkamai pakeistos taisykl\u0117s bei metini\u0173 pelno mokes\u010dio deklaracij\u0173 formos.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0160altinis:<\/strong> <a href=\"http:\/\/www.vmi.lt\/cms\/mokesciu-naujienos\/-\/asset_publisher\/DkY4\/content\/del-vmi-prie-fm-virsininko-2007-m-sausio-15-d-isakymo-nr-va-2-\u201edel-metiniu-pelno-mokescio-deklaraciju-pln204-pln204a-pln204n-pln204u-formu-ir-ju-uzpil?redirect=http%3A%2F%2Fwww.vmi.lt%2Fcms%2Fmokesciu-naujienos%3Fp_p_id%3D101_INSTANCE_DkY4%26p_p_lifecycle%3D0%26p_p_state%3Dnormal%26p_p_mode%3Dview%26p_p_col_id%3Dcolumn-1%26p_p_col_count%3D1%26_101_INSTANCE_DkY4_advancedSearch%3Dfalse%26_101_INSTANCE_DkY4_keywords%3D%26_101_INSTANCE_DkY4_delta%3D5%26p_r_p_564233524_resetCur%3Dfalse%26_101_INSTANCE_DkY4_cur%3D1%26_101_INSTANCE_DkY4_andOperator%3Dtrue\">http:\/\/www.vmi.lt\/cms\/mokesciu-naujienos\/-\/asset_publisher\/DkY4\/content\/del-vmi-prie-fm-virsininko-2007-m-sausio-15-d-isakymo-nr-va-2-%E2%80%9Edel-metiniu-pelno-mokescio-deklaraciju-pln204-pln204a-pln204n-pln204u-formu-ir-ju-uzpil?redirect=http%3A%2F%2Fwww.vmi.lt%2Fcms%2Fmokesciu-naujienos%3Fp_p_id%3D101_INSTANCE_DkY4%26p_p_lifecycle%3D0%26p_p_state%3Dnormal%26p_p_mode%3Dview%26p_p_col_id%3Dcolumn-1%26p_p_col_count%3D1%26_101_INSTANCE_DkY4_advancedSearch%3Dfalse%26_101_INSTANCE_DkY4_keywords%3D%26_101_INSTANCE_DkY4_delta%3D5%26p_r_p_564233524_resetCur%3Dfalse%26_101_INSTANCE_DkY4_cur%3D1%26_101_INSTANCE_DkY4_andOperator%3Dtrue<\/a><\/p>\n<p style=\"text-align: justify;\">[\/content_protector]<\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"http:\/\/www.fide.lt\/lt\/wp-json\/wp\/v2\/posts\/895\" class=\"qtranxs-available-language-link qtranxs-available-language-link-lt\" title=\"Lietuvi\u0173\">Lietuvi\u0173<\/a>.<\/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":[151,150,30,131],"class_list":["post-895","post","type-post","status-publish","format-standard","hentry","category-naujienos","category-c8-naujienos","tag-lengvatos","tag-mokesciu-naujienos","tag-pelno-mokestis","tag-sanaudos"],"_links":{"self":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/895","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=895"}],"version-history":[{"count":6,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/895\/revisions"}],"predecessor-version":[{"id":1552,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/895\/revisions\/1552"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/media?parent=895"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/categories?post=895"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/tags?post=895"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}