{"id":2055,"date":"2016-02-04T12:52:42","date_gmt":"2016-02-04T12:52:42","guid":{"rendered":"http:\/\/www.fide.lt\/?p=2055"},"modified":"2018-08-21T15:16:58","modified_gmt":"2018-08-21T15:16:58","slug":"pridetines-vertes-mokestis-sausio-menesio-mokesciu-naujienos-2","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/ru\/pridetines-vertes-mokestis-sausio-menesio-mokesciu-naujienos-2\/","title":{"rendered":"Prid\u0117tin\u0117s vert\u0117s mokestis: sausio m\u0117nesio mokes\u010di\u0173 naujienos"},"content":{"rendered":"<p><em>Sandra Pavlova \u2013 \u010ce\u010dko UAB \u201cFidexperta\u201d <\/em><\/p>\n<p><em><em>Mokes\u010di\u0173 konsultant\u0117<\/em><\/em><\/p>\n<p>Mantas Grigaitis<\/p>\n<p>vyr. mokes\u010di\u0173 konsultant\u0117s asistentas<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Aktualu neatsiskleidusiems tarpininkams, teikiantiems sveikatos prie\u017ei\u016bros paslaugas<\/strong><\/p>\n<p><em>Pakeistas LR prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymo 20 str. 1 d. apibendrintas paai\u0161kinimas d\u0117l asmens ir visuomen\u0117s sveikatos prie\u017ei\u016bros paslaug\u0173 apmokestinimo PVM<\/em><\/p>\n<p>Pakeistas Lietuvos Respublikos prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymo (toliau \u2013 ir PVM\u012e) 20 str. 1 d. apibendrintas paai\u0161kinimas (komentaras), kuris detalizuoja kokioms s\u0105lygoms esant asmens ir visuomen\u0117s sveikatos paslaugos yra neapmokestinamos PVM.<\/p>\n<p>Pakeitimais nurodoma, kad neatsiskleidusi\u0173 tarpinink\u0173, neturin\u010di\u0173 tinkamos kvalifikacijos ir teis\u0117s teikti sveikatos prie\u017ei\u016bros paslaugas, perparduodamos sveikatos prie\u017ei\u016bros paslaugos turi b\u016bti apmokestinamos taikant standartin\u012f 21 proc. PVM tarif\u0105. Tai rei\u0161kia, kad, jei neatsiskleid\u0119s tarpininkas, \u012f kur\u012f kreipiasi gyventojas, perduoda savo vardu sveikatos prie\u017ei\u016bros paslaug\u0173 teikim\u0105 tokias paslaugas teikti teis\u0119 turin\u010diam asmeniui, su kuriuo yra sudaryta sutartis, tuomet gyventojui teikiamos sveikatos prie\u017ei\u016bros paslaugos bus apmokestinamos taikant standartin\u012f 21 proc. PVM tarif\u0105.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"http:\/\/www.vmi.lt\/cms\/mokesciu-naujienos\/-\/asset_publisher\/DkY4\/content\/del-pridetines-vertes-mokescio-istatymo-20-straipsnio-apibendrinto-paaiskinimo-komentaro-papildy-1?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\"><strong>\u0160altinis<\/strong><\/a><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Aktualu statybos darb\u0173 paslaug\u0173 teik\u0117jams ir u\u017esakovams<\/strong><\/p>\n<p><em>Papildytas Mokes\u010di\u0173 mok\u0117toj\u0173 suteikt\u0173 paslaug\u0173, kurios priskiriamos arba nepriskiriamos statybos darbams, s\u0105ra\u0161as<\/em><\/p>\n<p>Valstybin\u0117 mokes\u010di\u0173 inspekcija prie Lietuvos Respublikos finans\u0173 ministerijos 2016 m. sausio 14 d. ra\u0161tu Nr. (18.2-31-2E)RM-844 papild\u0117 mokes\u010di\u0173 mok\u0117toj\u0173 paslaug\u0173, priskiriam\u0173 arba nepriskiriam\u0173 prie statybos darb\u0173, s\u0105ra\u0161\u0105, kuriuo turi vadovautis mokes\u010di\u0173 mok\u0117tojai, teikiantys statybos darb\u0173 paslaugas ir turintys taikyti atvirk\u0161tinio apmokestinimo PVM mechanizm\u0105.<\/p>\n<p>Pakeitimu nurodoma, kad statybos darbais pripa\u017e\u012fstami ir nekilnojamojo turto kadastre \u012fregistruot\u0173 naftos produkt\u0173 rezervuar\u0173 apsaugos nuo persipildymo sistemos sumontavimo darbai.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"%20http:\/\/www.vmi.lt\/cms\/mokesciu-naujienos\/-\/asset_publisher\/DkY4\/content\/del-papildyto-mokesciu-moketoju-pateiktu-paslaugu-kurios-priskiriamos-nepriskiriamos-statybos-darbams-iv-saraso-tikslinimo?redirect=http%3A%2F%2Fwww.vmi.lt%2Fcms%2Fmokesciu-naujieno\"><strong>\u0160altinis<\/strong><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-ru\">\u0418\u0437\u0432\u0438\u043d\u0438\u0442\u0435, \u044d\u0442\u043e\u0442 \u0442\u0435\u0445\u0442 \u0434\u043e\u0441\u0442\u0443\u043f\u0435\u043d \u0442\u043e\u043b\u044c\u043a\u043e \u0432 &ldquo;<a href=\"http:\/\/www.fide.lt\/lt\/wp-json\/wp\/v2\/posts\/2055\" class=\"qtranxs-available-language-link qtranxs-available-language-link-lt\" title=\"Lietuvi\u0173\">Lietuvi\u0173<\/a>&rdquo;.<\/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":[],"class_list":["post-2055","post","type-post","status-publish","format-standard","hentry","category-naujienos","category-c8-naujienos"],"_links":{"self":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/2055","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=2055"}],"version-history":[{"count":2,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/2055\/revisions"}],"predecessor-version":[{"id":2057,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/2055\/revisions\/2057"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/media?parent=2055"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/categories?post=2055"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/tags?post=2055"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}