{"id":249,"date":"2013-01-31T14:08:36","date_gmt":"2013-01-31T14:08:36","guid":{"rendered":"http:\/\/wp.fide.lt\/?p=249"},"modified":"2018-08-21T15:21:01","modified_gmt":"2018-08-21T15:21:01","slug":"pelno-mokestis-sausio-menesio-mokesciu-naujienos","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/ru\/pelno-mokestis-sausio-menesio-mokesciu-naujienos\/","title":{"rendered":"Pelno mokestis: sausio m\u0117nesio mokes\u010di\u0173 naujienos"},"content":{"rendered":"<p> <\/p>\n<p style=\"text-align: justify;\">Komentaro papildyme nurodoma, kad tuo atveju, kai Lietuvos \u012fmon\u0117, netiesiogiai kontroliuoja u\u017esienio bendrov\u0119 per kit\u0105 Lietuvos \u012fmon\u0119 (kurioje tiesiogiai valdo daugiau kaip 50 proc. akcij\u0173), tai pozityvi\u0105sias pajamas privalo skai\u010diuoti tik pastaroji Lietuvos \u012fmon\u0117. Kontroliuojamos u\u017esienio bendrov\u0117s pajamos gali b\u016bti apmokestintos Lietuvos tik vien\u0105 kart\u0105, vadinasi, kai Lietuvos \u012fmon\u0117 kontroliuoja u\u017esienio bendrov\u0119 netiesiogiai per kit\u0105 Lietuvos \u012fmon\u0119, tai <strong>pozityvi\u0105sias pajamas \u012f pelno mokes\u010dio baz\u0119 turi \u012ftraukti tik ta Lietuvos \u012fmon\u0117, kuri kontroliuoja u\u017esienio bendrov\u0119 tiesiogiai. <\/strong><\/p>\n<p style=\"text-align: justify;\">Papildyme taip pat nurodoma, kad tuo atveju, kai Lietuvos \u012fmon\u0117 turi dal\u012f kontroliuojamos bendrov\u0117s akcij\u0173, \u012fmon\u0117s dukterin\u0117 bendrov\u0117 turi dal\u012f tos pa\u010dios kontroliuojamos bendrov\u0117s akcij\u0173 ir \u012fmon\u0117s vadovas fizinis asmuo valdo likusias akcijas, tai kiekvienas kontroliuojantis asmuo u\u017esienio bendrov\u0117s pozityvi\u0105sias pajamas <strong>proporcingai turimam akcij\u0173 skai\u010diui \u012ftraukia<\/strong> \u012f savo pelno mokes\u010dio baz\u0119.<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\"><em> <\/em><\/p>\n<p style=\"text-align: justify;\"><em> <\/em><\/p>\n<p style=\"text-align: justify;\">\u0160altinis: <a href=\"http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000120114\"><span style=\"color: #99cc00;\">http:\/\/mic.vmi.lt\/document<\/span><span style=\"color: #99cc00;\">publicone.do?id=1000120114<\/span><\/a><\/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 mokestis<\/span><\/span><\/span><span style=\"font-family: tahoma, arial, helvetica, sans-serif;\"><span style=\"color: #999999;\"> <\/span><\/span><\/p>\n<p><span style=\"font-family: tahoma, arial, helvetica, sans-serif;\"><span style=\"color: #999999;\">Sausio m\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>Sandra Pavlova<\/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: #008000;\"> <\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">Aktualu \u012fmon\u0117ms, gaunan\u010dioms pozityvi\u0173j\u0173 pajam\u0173.<br \/><\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><em>Papildytas LR Pelno mokes\u010dio \u012fstatymo 39 str. 3 dalies komentaras, d\u0117l Lietuvos \u012fmoni\u0173 gaunam\u0173 pozityvi\u0173j\u0173 pajam\u0173 apmokestinimo Lietuvoje.<\/em><\/p>\n<p style=\"text-align: justify;\"><em> <\/em><\/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-249","post","type-post","status-publish","format-standard","hentry","category-c8-naujienos"],"_links":{"self":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/249","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=249"}],"version-history":[{"count":1,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/249\/revisions"}],"predecessor-version":[{"id":2764,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/249\/revisions\/2764"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/media?parent=249"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/categories?post=249"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/tags?post=249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}