{"id":128,"date":"2012-02-29T12:18:13","date_gmt":"2012-02-29T12:18:13","guid":{"rendered":"http:\/\/wp.fide.lt\/?p=128"},"modified":"2018-08-21T15:21:18","modified_gmt":"2018-08-21T15:21:18","slug":"pelno-mokesio-statymasvasario-mnesio-pakeitimai","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/ru\/pelno-mokesio-statymasvasario-mnesio-pakeitimai\/","title":{"rendered":"Pelno mokes\u010dio \u012fstatymas:vasario m\u0117nesio naujienos"},"content":{"rendered":"<p> <\/span><\/span> <\/p>\n<div><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: tahoma,arial,helvetica,sans-serif;\">Pakeistas pelno mokes\u010dio \u012fstatymo 27 str. 3 d. komentaras, kuriame nurodoma, kad draudimo technini\u0173 atid\u0117jim\u0173 dyd\u017ei\u0173 apskai\u010diavimo metodik\u0105 tvirtina Lietuvos bankas. Pagal ankstesn\u0117s redakcijos komentaro nuostata draudimo technini\u0173 atid\u0117jim\u0173 sudarymo metodik\u0105 bei dyd\u017eius nustatydavo Lietuvos Respublikos draudimo prie\u017ei\u016bros komisija, suderinusi su finans\u0173 ministru.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: tahoma,arial,helvetica,sans-serif;\">\u0160altinis: <\/span><a href=\"http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000111033\"><span style=\"font-family: tahoma,arial,helvetica,sans-serif;\"><span style=\"color: #99cc00;\">http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000111033<\/span><\/span><\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: tahoma,arial,helvetica,sans-serif;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: tahoma,arial,helvetica,sans-serif;\"><strong>Pal\u016bkanos u\u017e kontroliuojam\u0105j\u012f skolint\u0105 kapital\u0105 GPM objektas, bet neleid\u017eiami atskaitymai<\/strong> <strong>(pal\u016bkanas mokan\u010dioms \u012fmon\u0117ms)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: tahoma,arial,helvetica,sans-serif;\">Pelno mokes\u010dio \u012fstatymo 40 str. 3 d. komentaras papildytas 7 punktu, kuriame nurodoma, kad kai \u012fmonei suteikta paskola vir\u0161ija nuosavo ir skolinto kapitalo u\u017e atlyg\u012f santyk\u012f (1:4), pal\u016bkanos, mokamos u\u017e kontroliuojam\u0105j\u012f skolint\u0105 kapital\u0105, turi b\u016bti priskiriamos neleid\u017eiamiems atskaitymams, neatsi\u017evelgiant \u012f pelno mokes\u010dio \u012fstatymo 17 str. 1 d. nuostatas, t.y. neatsi\u017evelgiant \u012f tai, kad akcininko, kuris yra ir \u012fmon\u0117s darbuotojas, gaunamos pal\u016bkanos yra gyventoj\u0173 pajam\u0173 mokes\u010dio objektas pagal gyventoj\u0173 pajam\u0173 mokes\u010dio \u012fstatymo nuostatas.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: tahoma,arial,helvetica,sans-serif;\">\u0160altinis: <\/span><a href=\"http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000111110\"><span style=\"font-family: tahoma,arial,helvetica,sans-serif;\"><span style=\"color: #99cc00;\">http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000111110<\/span><\/span><\/a><span style=\"font-family: tahoma,arial,helvetica,sans-serif;\"><span style=\"color: #339966;\"><span style=\"font-family: tahoma, arial, helvetica, sans-serif;\"><span style=\"color: #99cc00;\">\u00a0<\/span><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: tahoma,arial,helvetica,sans-serif;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: tahoma,arial,helvetica,sans-serif;\"><span style=\"color: #000000;\">\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: tahoma,arial,helvetica,sans-serif;\"><span style=\"color: #000000;\">\u00a0<\/span><\/span><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p><span style=\"font-size: 14pt;\"><span style=\"color: #000000;\"><span style=\"font-family: tahoma,arial,helvetica,sans-serif;\">Pelno mokes\u010dio\u00a0\u012fstatymas<\/span><\/span><\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><span style=\"color: #000000;\">\u00a0<\/span><\/span><\/p>\n<p><span style=\"font-family: tahoma,arial,helvetica,sans-serif;\"><span style=\"color: #999999;\">Vasario m\u0117nesio mokes\u010di\u0173 naujienos<\/span><\/span><\/p>\n<p><span style=\"font-family: tahoma,arial,helvetica,sans-serif;\"><span style=\"color: #999999;\">Sandra Pavlova<\/span><\/span><\/p>\n<p><span style=\"font-family: tahoma,arial,helvetica,sans-serif;\"><span style=\"color: #999999;\">UAB &#171;Fidexperta&#187; vyr. mokes\u010di\u0173 konsultant\u0117<\/span><\/span><\/p>\n<p><span style=\"font-family: tahoma,arial,helvetica,sans-serif;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: tahoma,arial,helvetica,sans-serif;\"><span style=\"color: #000000;\"><strong>Oro uost\u0173 rinkliav\u0173 pajamos \u2013 apmokestinamosios pajamos<\/strong> <strong>(aktualu oro uosto \u012fmon\u0117ms)<\/strong><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: tahoma,arial,helvetica,sans-serif;\"><span style=\"color: #000000;\">Vadovaujantis 2011 m. lapkri\u010dio 22 d. pelno mokes\u010dio \u012fstatymo 5, 12, 461, 51, 57 ir 58 straipsni\u0173 pakeitimo pakeitimo ir papildymo \u012fstatymu Nr. XI-1716 (<em>\u017din., 2011, Nr. 146-6852<\/em>), pakeistas pelno mokes\u010dio 12 str. 10 d. komentaras. Naujos redakcijos komentare nurodoma, kad <strong>oro uost\u0173 rinkliav\u0173<\/strong> pajamos nepriskiriamos neapmokestinamosioms pajamoms, apskai\u010diuojant 2011 met\u0173 ir v\u0117lesni\u0173 met\u0173 mokestini\u0173 laikotarpi\u0173 pelno mokest\u012f. Neapmokestinamosioms pajamos priskiriamos\u00a0 j\u016br\u0173, uost\u0173, oro navigacini\u0173 paslaug\u0173 rinkliav\u0173 pajamos ir j\u016br\u0173 uosto \u017eem\u0117s nuomos pajamos.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p> <span style=\"font-family: tahoma,arial,helvetica,sans-serif;\" \/><span style=\"color: #000000;\" \/> <\/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-128","post","type-post","status-publish","format-standard","hentry","category-c8-naujienos"],"_links":{"self":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/128","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/comments?post=128"}],"version-history":[{"count":1,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/128\/revisions"}],"predecessor-version":[{"id":2862,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/128\/revisions\/2862"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/media?parent=128"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/categories?post=128"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/tags?post=128"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}