{"version":"1.0","provider_name":"Leinonen Estonia","provider_url":"https:\/\/leinonen.eu\/est\/et\/","author_name":"Leinonen Estonia","author_url":"https:\/\/leinonen.eu\/est\/et\/news\/author\/leinonen-estonia\/","title":"Unustasid deklareerida omakapitali sissemakse? &#8211; Leinonen Estonia","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"dKSqwSA4sk\"><a href=\"https:\/\/leinonen.eu\/est\/et\/news\/unustasid-deklareerida-omakapitali-sissemakse\/\">Unustasid deklareerida omakapitali sissemakse?<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/leinonen.eu\/est\/et\/news\/unustasid-deklareerida-omakapitali-sissemakse\/embed\/#?secret=dKSqwSA4sk\" width=\"600\" height=\"338\" title=\"&#8220;Unustasid deklareerida omakapitali sissemakse?&#8221; &#8212; Leinonen Estonia\" data-secret=\"dKSqwSA4sk\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","description":"12.05.2020 j\u00f5ustus kaua oodatud riigikohtulahend (3-18-989), mis puudutab omakapitali deklareerimist. Lisaks pidas riigikohus vajalikuks selgitada, kas deklareerimata omakapitali sissemakseid saab tulevikus maksuv\u00e4hendusena arvesse v\u00f5tta. \u00a0 Alates 2015. aastast tuleb deklaratsioonil, TSD lisa 7, lisaks maksustavatele v\u00e4ljamaksetele (nt dividendid) deklareerida ka \u00f5iguseid, mis v\u00e4hendavad tulevikus tekkivat maksukohustust. Ehk deklareerida tuleb nt omakapitali sissemaksed, v\u00e4lisriigist saadud dividendid. [&hellip;]"}