{"id":149,"date":"2012-04-23T13:57:23","date_gmt":"2012-04-23T13:57:23","guid":{"rendered":"http:\/\/wp.fide.lt\/?p=149"},"modified":"2018-08-21T15:21:15","modified_gmt":"2018-08-21T15:21:15","slug":"pridtins-verts-mokestis-pagrindins-balandio-mnesio-mokesi-naujienos","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/ru\/pridtins-verts-mokestis-pagrindins-balandio-mnesio-mokesi-naujienos\/","title":{"rendered":"Prid\u0117tin\u0117s vert\u0117s mokestis: pagrindin\u0117s baland\u017eio m\u0117nesio mokes\u010di\u0173 naujienos"},"content":{"rendered":"<p> <\/p>\n<div>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Vadovaujantis Valstybin\u0117s mokes\u010di\u0173 inspekcijos prie Lietuvos Respublikos finans\u0173 ministerijos vir\u0161ininko \u012fsakymo Nr. VA-19 \u201eD\u0117l Preki\u0173 (paslaug\u0173) pirkimo (importo) prid\u0117tin\u0117s vert\u0117s mokes\u010dio dalies, proporcingai tenkan\u010dios prid\u0117tin\u0117s vert\u0117s mokes\u010diu apmokestinamai veiklai, suderinimo su vietos mokes\u010di\u0173 administratoriumi taisykli\u0173, suderinimo sprendimo formos ir \u012esigyt\u0173 preki\u0173 (paslaug\u0173) pardavimo prid\u0117tin\u0117s vert\u0117s mokes\u010dio registravimo \u017eurnalo pildymo taisykli\u0173\u201c pakeitimu atsisakyta raikalavimo pildyti \u012esigyt\u0173 preki\u0173 (paslaug\u0173) pardavimo prid\u0117tin\u0117s vert\u0117s mokes\u010dio registravimo \u017eurnalo.\u00a0<\/div>\n<div><\/div>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Komentaras pakeistas pagal \u012fsakymo pakeitimo nuostatas. Nuo 2012 met\u0173 sausio 1 dienos atsisakyta reikalavimo pildyti \u012esigyt\u0173 preki\u0173 (paslaug\u0173) pardavimo prid\u0117tin\u0117s vert\u0117s mokes\u010dio registravimo \u017eurnalo, kai i\u0161 kitos valstyb\u0117s nar\u0117s \u012fsigyjamos prek\u0117s arba kai pagal PVM \u012fstatymo nuostatas prievol\u0117 apskai\u010diuoti pardavimo PVM u\u017e tiekiamas prekes arba teikiamas paslaugas tenka j\u0173 pirk\u0117jui (PVM \u012fstatymo 64 straipsnio 3 dalis). Ta\u010diau atsi\u017evelgiant \u012f tai, kad pagal PVM \u012fstatymo 78 straipsnio 5 dalies nuostatas apmokestinamieji asmenys privalo tvarkyti gaunam\u0173 ir i\u0161ra\u0161om\u0173 PVM s\u0105skait\u0173 fakt\u016br\u0173 registrus, \u012f juos \u012ftraukiant tiek i\u0161ra\u0161ytas, tiek gautas PVM s\u0105skaitas fakt\u016bras, tai tos PVM s\u0105skaitos fakt\u016bros, kurios buvo registruojamos \u017eurnale, nuo 2012 m. sausio 1 d. privalo b\u016bti registruojamos Gaunam\u0173 PVM s\u0105skait\u0173 fakt\u016br\u0173 registre, patvirtintame Valstybin\u0117s mokes\u010di\u0173 inspekcijos prie Lietuvos Respublikos finans\u0173 ministerijos vir\u0161ininko 2004 m. baland\u017eio 21 d. \u012fsakymu Nr. VA-55 (\u017din., 2004, Nr. 59-2102).<\/p>\n<p><strong>\u0160altinis:<\/strong> <a href=\"http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000112077\"><span style=\"color: #99cc00;\">h<\/span><span style=\"color: #99cc00;\"><span style=\"color: #99cc00;\">ttp<\/span>:\/\/mic.vmi.lt\/documentpublicone.do?id=1000112077<\/span><\/a><\/p>\n<p>\u00a0<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong><span style=\"color: #000000;\">Aktualu \u2013 \u012fmon\u0117ms, tiekian\u010dioms prekes<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\">PVM \u012fstatymo 66 str. 2 dalies papildymas 3 punktu ir \u0161ios dalies apibendrinto paai\u0161kinimo (komentaro)\u00a0 papildymas<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Valstybin\u0117 mokes\u010di\u0173 inspekcija prie Lietuvos Respublikos finans\u0173 ministerijos, siekdama u\u017etikrinti skland\u0173 mokes\u010di\u0173 \u012fstatym\u0173 \u012fgyvendinim\u0105, pareng\u0117 Lietuvos Respublikos prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymo 66 straipsnio 2 dalies papildym\u0105 3 punktu ir \u0161ios dalies apibendrinto paai\u0161kinimo (komentaro) papildymas.<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Naujas 66 straipsnio 2 dalies 3 punktas reglamentuoja atvejus, kada PVM atskaita neturi b\u016bti tikslinama, kai <span style=\"color: #000000;\"><strong>d\u0117l kit\u0173 nuo PVM mok\u0117tojo nepriklausan\u010di\u0173 prie\u017eas\u010di\u0173 (preki\u0173 sunaikinimo d\u0117l realizacijos termin\u0173 pasibaigimo ir kt.) prarasto preki\u0173 kiekio, kai \u0161is asmuo gali pateikti tai patvirtinan\u010dius dokumentus<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Atvejai, kuomet vadovaujantis naujai priimtu \u012fstatymo punktu PVM atskaita neturi b\u016bti tikslinama:<\/p>\n<ul>\n<li>\n<div style=\"text-align: justify;\">kai PVM mok\u0117tojas<strong> <\/strong>savo vykdomai (numatomai vykdyti) PVM apmokestinamai veiklai \u012fsigyja (importuoja) prekes ir j\u0173 pirkimo (importo) PVM \u012ftraukia \u012f PVM atskait\u0105, o v\u0117liau paai\u0161k\u0117ja, kad \u0161ios prek\u0117s (dalis preki\u0173) nebebus panaudotos min\u0117tai ekonominei veiklai, nes jos buvo prarastos d\u0117l objektyvi\u0173, nuo PVM mok\u0117tojo nepriklausan\u010di\u0173 prie\u017eas\u010di\u0173, tai \u0161i\u0173 prarast\u0173 preki\u0173 kiekio PVM atskaita netikslinama, jeigu PVM mok\u0117tojas tinkamai \u012frodo \u0161i\u0173 preki\u0173 praradimo fakt\u0105 (turi pateikti tai patvirtinan\u010dius dokumentus);<\/div>\n<\/li>\n<li>\n<div style=\"text-align: justify;\">kai prek\u0117s sunaikinamos kaip netinkamos vartoti pasibaigus j\u0173 realizacijos terminams (pvz., maisto prek\u0117s, vaistai ir kt.);<\/div>\n<\/li>\n<li>\n<div style=\"text-align: justify;\">kai sunaikinamos pasenusios neturin\u010dios paklausos, u\u017esigul\u0117jusios prek\u0117s;<\/div>\n<\/li>\n<li>\n<div style=\"text-align: justify;\">kai sunaikinamos \u012fsigytos sand\u0117lyje esan\u010dios nura\u0161yt\u0173, nenaudojam\u0173 \u012frengim\u0173 atsargin\u0117s dalys;<\/div>\n<\/li>\n<li>\n<div style=\"text-align: justify;\">kai sunaikinamos \u012fsigytos ir d\u0117l ve\u017e\u0117j\u0173 kalt\u0117s\u00a0 nepataisomai\u00a0 sugadintos prek\u0117s ir pana\u0161iai.<\/div>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>\u0160altinis:<\/strong> <a href=\"http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000112077\"><span style=\"color: #99cc00;\">http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000112077<\/span><\/a><\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><span style=\"color: #000000;\"><span style=\"font-family: tahoma, arial, helvetica, sans-serif;\">Prid\u0117tin\u0117s vert\u0117s\u00a0mokes\u010dio\u00a0\u012fstatymas<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><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: #999999;\">Baland\u017eio\u00a0m\u0117nesio mokes\u010di\u0173 naujienos<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: tahoma, arial, helvetica, sans-serif;\"><span style=\"color: #000000;\"><em>Gabriel\u0117 Jokubauskait\u0117<\/em><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: tahoma, arial, helvetica, sans-serif;\"><span style=\"color: #000000;\"><em>UAB &#171;Fidexperta&#187; vyr. mokes\u010di\u0173 konsultant\u0117<\/em><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: tahoma, arial, helvetica, sans-serif;\"><span style=\"color: #999999;\">\u00a0<\/span><\/span>\u00a0<\/p>\n<p><strong><span style=\"color: #000000;\">Aktualu \u2013 \u012fmon\u0117ms \u012fsigyjan\u010dioms prekes i\u0161 kit\u0173 valstybi\u0173 nari\u0173<\/span> <\/strong><\/p>\n<p>64 straipsnio 3 dalies apibendritno paai\u0161kinimo (komentaro) papildymas<strong> <\/strong><\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Valstybin\u0117 mokes\u010di\u0173 inspekcija prie Lietuvos Respublikos finans\u0173 ministerijos, siekdama u\u017etikrinti skland\u0173 mokes\u010di\u0173 \u012fstatym\u0173 \u012fgyvendinim\u0105, pareng\u0117 Lietuvos Respublikos prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymo 64 straipsnio apibendrinto paai\u0161kinimo (komentaro) pakeitimas ir papildymas.<\/p>\n<p style=\"text-align: justify;\" \/>\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-149","post","type-post","status-publish","format-standard","hentry","category-c8-naujienos"],"_links":{"self":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/149","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=149"}],"version-history":[{"count":1,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/149\/revisions"}],"predecessor-version":[{"id":2842,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/149\/revisions\/2842"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/media?parent=149"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/categories?post=149"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/tags?post=149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}