{"id":2157,"date":"2016-05-04T07:33:14","date_gmt":"2016-05-04T07:33:14","guid":{"rendered":"http:\/\/www.fide.lt\/?p=2157"},"modified":"2018-08-21T15:16:53","modified_gmt":"2018-08-21T15:16:53","slug":"gyventoju-pajamu-mokestis-balandzio-menesio-mokesciu-naujienos-4","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/ru\/gyventoju-pajamu-mokestis-balandzio-menesio-mokesciu-naujienos-4\/","title":{"rendered":"Gyventoj\u0173 pajam\u0173 mokestis: baland\u017eio m\u0117nesio mokes\u010di\u0173 naujienos"},"content":{"rendered":"<p><\/p>\n<p style=\"text-align: justify;\"><em>Raimonda \u010cepukien\u0117 UAB \u201cFidexperta\u201d <\/em><\/p>\n<p style=\"text-align: justify;\"><em><em>Mokes\u010di\u0173 konsultant\u0117<\/em><\/em><\/p>\n<p style=\"text-align: justify;\">Mantas Grigaitis<\/p>\n<p style=\"text-align: justify;\">vyr. mokes\u010di\u0173 konsultant\u0117s asistentas<\/p>\n<p style=\"text-align: justify;\"><strong>Aktualu fiziniams asmenims <\/strong><strong>d<\/strong><strong>\u0117l skolinimosi naudojantis tarpusavio skolinimosi platformomis<\/strong><\/p>\n<p style=\"text-align: justify;\"><em>Paai\u0161kinim<\/em><em>as d\u0117l pal\u016bkan\u0173 apmokestinimo GPM, <\/em><em>kai gyventojai skolinamsi naudojantis tarpusavio skolinimosi platformomis.<\/em><\/p>\n<p style=\"text-align: justify;\"><em>\u00a0<\/em><\/p>\n<p style=\"text-align: justify;\">Valstybin\u0117 mokes\u010di\u0173 inspekcija prie LR Finans\u0173 ministerijos pateik\u0117 paai\u0161kinim\u0105, kaip\u00a0 apmokestinamos pal\u016bkanos, kurias fiziniai asmenys gauna passkolin\u0119 l\u0117\u0161as kitiems gyventojams per tarpusavio skolinimosi platformas. Naudodamiesi \u0161iomis tarpusavio skolinimosi platformomis, fiziniai asmenys gali gauti vartojimo kredito paslaugas. Kreditoriais tokiu atveju tampa kiti fiziniai asmenys, skolinantys pinigus. Skolininkas apskai\u010diuotas pal\u016bkanas moka tarpusavio skolinimosi platformai, kuri gautas pal\u016bkanas padalina kreditoriams proporcingai pagal j\u0173 paskolint\u0173 l\u0117\u0161\u0173 dal\u012f.<\/p>\n<p style=\"text-align: justify;\">Vadovaujantis bendrais GPM apmokestinimo principais, tarpusavio skolinimosi platformos kreditoriams mokamos i\u0161 skolinink\u0173 gautos pal\u016bkanos yra priskiriamos prie kreditori\u0173 B klas\u0117s pajam\u0173. Tai rei\u0161kia, kad nuo toki\u0173 pajam\u0173 prievol\u0117 apskai\u010diuoti, deklaruoti ir sumok\u0117ti GPM tenka patiems kreditoriams gaunantiems pal\u016bkanas.<\/p>\n<p style=\"text-align: justify;\">Tarpusavio skolinimosi platformai yra prievol\u0117 informuoti mokes\u010di\u0173 administratori\u0173 apie kreditoriams i\u0161mok\u0117tas pal\u016bkanas.<\/p>\n<p style=\"text-align: justify;\">Pa\u017eym\u0117tina, kad tuo atveju, jei skolininkas negr\u0105\u017eina laiku paskolos ir jam yra skai\u010diuojami delspinigiai, kuriuos jis v\u0117liau tarpusavio skolinimosi platformai sumoka, o pastaroji i\u0161moka juos kreditoriams, tokios pajamos b\u016bt\u0173 laikomos kreditori\u0173 A klas\u0117s pajamomis. Tai rei\u0161kia, kad tarpusavio skolinimosi platforma turi apskai\u010diuoti, deklaruoti ir sumok\u0117ti GPM nuo kreditoriams i\u0161mokam\u0173 delspinigi\u0173.<\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www.vmi.lt\/cms\/mokesciu-naujienos\/-\/asset_publisher\/DkY4\/content\/del-pajamu-gautu-per-tarpusavio-skolinimo-platformas-apmokestinimo-ir-deklaravimo-tvarkos?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><\/p>","protected":false},"excerpt":{"rendered":"<p>Raimonda \u010cepukien\u0117 UAB \u201cFidexperta\u201d Mokes\u010di\u0173 konsultant\u0117 Mantas Grigaitis vyr. mokes\u010di\u0173 konsultant\u0117s asistentas Aktualu fiziniams asmenims d\u0117l skolinimosi naudojantis tarpusavio skolinimosi platformomis Paai\u0161kinimas d\u0117l pal\u016bkan\u0173 apmokestinimo GPM, kai gyventojai skolinamsi naudojantis tarpusavio skolinimosi platformomis. \u00a0 Valstybin\u0117 mokes\u010di\u0173 inspekcija prie LR Finans\u0173 ministerijos pateik\u0117 paai\u0161kinim\u0105, kaip\u00a0 apmokestinamos pal\u016bkanos, kurias fiziniai asmenys gauna passkolin\u0119 l\u0117\u0161as kitiems gyventojams per [&hellip;]<\/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-2157","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\/2157","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=2157"}],"version-history":[{"count":1,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/2157\/revisions"}],"predecessor-version":[{"id":2158,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/2157\/revisions\/2158"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/media?parent=2157"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/categories?post=2157"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/tags?post=2157"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}