{"id":92,"date":"2011-10-03T09:42:33","date_gmt":"2011-10-03T09:42:33","guid":{"rendered":"http:\/\/wp.fide.lt\/?p=92"},"modified":"2018-08-21T15:21:24","modified_gmt":"2018-08-21T15:21:24","slug":"gpm-rugsejis","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/en\/gpm-rugsejis\/","title":{"rendered":"gpm rugsejis"},"content":{"rendered":"

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Pagal VMI prie FM paai\u0161kinim\u0105, preki\u0173 (paslaug\u0173) pirkimo\u2013pardavimo kvit\u0105 rekomenduojama sura\u0161yti tuo atveju, kai preki\u0173 pardavimas (paslaugos suteikimas) sutampa su j\u0173 apmok\u0117jimu. S\u0105skaitos fakt\u016bros, nepriklausomai nuo to, kuris apskaitos principas (pinig\u0173 ar kaupimo) individualioje veikloje taikomas, ir toliau i\u0161ra\u0161omas paslaugos suteikimo momentu. Tuo atveju, kai paslaugos suteikimo momentas nesutampa su apmok\u0117jimo momentu, gyventojas, atsiskaitymo momentu priimdamas grynuosius pinigus, tur\u0117t\u0173 papildomai i\u0161ra\u0161yti pinig\u0173 pri\u0117mimo kvit\u0105, o s\u0105skaitoje fakt\u016broje gal\u0117t\u0173 b\u016bti pa\u017eym\u0117ta, kad paslaugos suteikimo metu atsiskaityta nebuvo.<\/p>\n

Pla\u010diau: \u00a0http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000107184<\/a><\/p>\n

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Gyventoj\u0173 pajam\u0173 mokestis<\/span><\/span><\/p>\n

\u00a0<\/span><\/em><\/div>\n
Pagrindin\u0117s mokes\u010di\u0173 naujienos\u00a0rugs\u0117jo m\u0117nes\u012f<\/em><\/span><\/em><\/div>\n
Raimonda Strak\u0161yt\u0117<\/em><\/div>\n
UAB “Fidexperta”\u00a0mokes\u010di\u0173 konsultant\u0117\u00a0<\/em><\/div>\n
\u00a0<\/em><\/div>\n
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Nuo 2011-05-11 \u012fsigaliojo naujos redakcijos Preki\u0173 (paslaug\u0173) pirkimo-pardavimo kvito FR0508 formos pildymo taisykl\u0117s, patvirtintos VMI prie LR finans\u0173 ministerijos vir\u0161ininko 2002 m. gruod\u017eio 31 d. \u012fsakymu nr. 379. Taisykl\u0117s papildytos nauju 21 punktu, nustatan\u010diu, kad\u00a0 kvitas i\u0161ra\u0161omas pinig\u0173 gavimo momentu<\/strong>. Kai \u0161alys susitaria (sudaro atskir\u0105 sutart\u012f) ir nustato atsiskaitymo u\u017e prekes ar paslaugas moment\u0105, nesutampant\u012f su fakti\u0161ku paslaug\u0173 atlikimo ar preki\u0173 perdavimo momentu, tai kvitas taip pat i\u0161ra\u0161omas pinig\u0173 gavimo momentu. Taigi nepriklausomai nuo paslaugos suteikimo momento ar susitarimo d\u0117l v\u0117lesnio apmok\u0117jimo u\u017e paslaugas, preki\u0173 (paslaug\u0173) pirkimo\u2013pardavimo kvitas\u00a0 turi b\u016bti i\u0161ra\u0161omas tada, kai gaunami pinigai.<\/div>\n
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\u00a0<\/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-92","post","type-post","status-publish","format-standard","hentry","category-c8-naujienos"],"_links":{"self":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/92","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=92"}],"version-history":[{"count":1,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/92\/revisions"}],"predecessor-version":[{"id":2888,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/posts\/92\/revisions\/2888"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/media?parent=92"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/categories?post=92"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/en\/wp-json\/wp\/v2\/tags?post=92"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}