{"id":267,"date":"2013-03-29T07:32:02","date_gmt":"2013-03-29T07:32:02","guid":{"rendered":"http:\/\/wp.fide.lt\/?p=267"},"modified":"2018-08-21T15:20:32","modified_gmt":"2018-08-21T15:20:32","slug":"pelno-mokestis-kovo-menesio-mokesciu-naujienos","status":"publish","type":"post","link":"http:\/\/www.fide.lt\/ru\/pelno-mokestis-kovo-menesio-mokesciu-naujienos\/","title":{"rendered":"Pelno mokestis: kovo m\u0117nesio mokes\u010di\u0173 naujienos"},"content":{"rendered":"

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\u012estatymo komentaras buvo pakeistas atsi\u017evelgiant \u012f nuo \u0161i\u0173 met\u0173 \u012fsigaliojusius Pelno mokes\u010dio \u012fstatymo 24 str. 2 d. pakeitimus. Pakeitimais buvo nustatyta, kad neatskaitytino importo prid\u0117tin\u0117s vert\u0117s mokes\u010dio priskyrimas leid\u017eiamiems atskaitymams<\/span> nebesiejamas su<\/span><\/strong> importo prid\u0117tin\u0117s vert\u0117 mokes\u010dio sumok\u0117jimu. Atsi\u017evelgiant \u012f tai, atitinkamai buvo pakoreguotos ir Pelno mokes\u010dio \u012fstatymo 24 str. 2 dalies komentaro formuluot\u0117s.<\/span><\/p>\n

<\/em><\/p>\n

\u0160altinis:<\/span> <\/em>http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000121907<\/a> <\/em><\/p>\n

\u00a0<\/p>\n

Aktualu ma\u017eosioms <\/span>bendrijoms ir valdymo<\/span> \u012fmon\u0117ms d\u0117l apskaito<\/span>s tvarkymo bei finansini\u0173 <\/span>ataskait\u0173 rengimo.<\/span><\/strong><\/span><\/p>\n

Papildytas LR Pelno mokes\u010dio \u012fstatymo 57 straipsnio 2 dalies komentaras, d\u0117l valdymo \u012fmoni\u0173 ir ma\u017e\u0173j\u0173<\/span> bendrij\u0173 apskaitos tvarkymo bei reikalavim\u0173 rengiant finansini\u0173 ataskait\u0173 rinkinius.<\/span><\/em><\/span><\/p>\n

Komentaro papildyme nurodoma, kad ma\u017e\u0173j\u0173 bendrij\u0173 finansini\u0173 ataskait\u0173 rinkinio sud\u0117ties ir sudarymo reikalavimus nustato verslo apskaitos standartai. Atsi\u017evelgiant \u012f tai, ma\u017eosios bendrijos ir neribotos civilin\u0117s atsakomyb\u0117s juridiniai asmenys turi teis\u0119 pasirinkti, ar tvarkydamos apskait\u0105 ir sudarydamos finansines ataskaitas vadovausis:<\/span><\/p>\n

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  1. Tik 38 verslo apskaitos standartu ,,Neribotos civilin\u0117s atsakomyb\u0117s juridini\u0173 asmen\u0173 ir ma\u017e\u0173j\u0173 bendrij\u0173<\/span> buhalterin\u0117 apskaita ir finansin\u0117s ataskaitos\u201c,<\/span><\/span><\/li>\n

    <\/span> <\/p>\n

  2. Ar visais kitais verslo apskaitos standartais.<\/span><\/li>\n<\/ol>\n<\/div>\n

    Komentare taip pat nurodoma, kad nuo 2013 m. sausio 1 d. ir v\u0117lesniais ataskaitiniais laikotarpiais valdymo \u012fmon\u0117s, veikian\u010dios pagal LR Kolektyvinio investavimo subjekt\u0173 \u012fstatym\u0105, ir valdymo \u012fmon\u0117s, veikian\u010dios pagal LR Papildomo savanori\u0161ko pensij\u0173 kaupimo \u012fstatym\u0105, apskait\u0105 tvarkyti ir finansini\u0173 ataskait\u0173 rinkinius sudaryti privalo pagal tarptautinius standartus.<\/span><\/p>\n

    \u00a0<\/p>\n

    <\/strong><\/p>\n

    \u0160altinis:<\/span> <\/em>http:\/\/mic.vmi.lt\/documentpublicone.do?id=1000121907<\/a> <\/em><\/p>\n

    <\/strong><\/p>\n

    <\/strong><\/p>\n

    <\/strong><\/p>\n

    <\/p>","protected":false},"excerpt":{"rendered":"

    Pelno<\/span> mokestis<\/span><\/span><\/span> <\/span><\/span><\/p>\n

    Kovo m\u0117nesio mokes\u010di\u0173 naujienos<\/span><\/span><\/p>\n

    Sandra Pavlova<\/em><\/span><\/p>\n

    <\/span> <\/p>\n

    UAB «Fidexperta» vyr. mokes\u010di\u0173 konsultant\u0117<\/em><\/span><\/p>\n

    <\/span><\/span><\/p>\n

    \u00a0<\/p>\n

    Aktualu<\/span> importuojan\u010dioms<\/span> \u012fmon\u0117ms.<\/span><\/strong><\/span><\/p>\n

    Pakeistas LR<\/span> Pelno mokes\u010dio \u012fstatymo<\/span> 24 str. 2 dalies komentaras,<\/span> d\u0117l pagal PVM \u012fstatym\u0105<\/span> neatskaitytino <\/span>importo PVM pr<\/span>iskyrimo ribojam\u0173 dyd\u017ei\u0173<\/span> leid\u017eiamiems atskaitymams. <\/span><\/em><\/span><\/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-267","post","type-post","status-publish","format-standard","hentry","category-c8-naujienos"],"_links":{"self":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/267","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=267"}],"version-history":[{"count":1,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/267\/revisions"}],"predecessor-version":[{"id":2747,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/posts\/267\/revisions\/2747"}],"wp:attachment":[{"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/media?parent=267"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/categories?post=267"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.fide.lt\/ru\/wp-json\/wp\/v2\/tags?post=267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}