{"id":6586,"date":"2018-01-23T00:00:00","date_gmt":"2018-01-23T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/erisoodustuse-puudumine-ei-tahenda-automaatselt-et-tekib-sisendkaibemaksu-mahaarvamise-oigus\/"},"modified":"2018-01-23T00:00:00","modified_gmt":"2018-01-23T00:00:00","slug":"erisoodustuse-puudumine-ei-tahenda-automaatselt-et-tekib-sisendkaibemaksu-mahaarvamise-oigus","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/erisoodustuse-puudumine-ei-tahenda-automaatselt-et-tekib-sisendkaibemaksu-mahaarvamise-oigus\/","title":{"rendered":"Erisoodustuse puudumine ei t\u00e4henda automaatselt, et tekib sisendk\u00e4ibemaksu mahaarvamise \u00f5igus"},"content":{"rendered":"<div>\n<p>TuMS muudatusega seoses tehti sisendk\u00e4ibemaksu mahaarvamist puudutav muudatus ka k\u00e4ibemaksuseadusesse (KMS). KMS \u00a7 30 lg 4\u00b9 alusel k\u00e4sitatakse s\u00f5iduauto ettev\u00f5tluses kasutamisena ka t\u00f6\u00f6tajate transporti elu- ja t\u00f6\u00f6koha vahel tulumaksuseaduse \u00a7 48 l\u00f5ikes 5<sup>1<\/sup> s\u00e4testatud tingimustel.  <\/p>\n<p><b>Ettev\u00f5tjatel tuleb olla t\u00e4helepanelik selles osas, et hoolimata sellest, et t\u00f6\u00f6tajate transpordiks tehtud kulutust loetakse ettev\u00f5tlusega seotud kulutuseks, ei t\u00e4henda see alati, et sellelt kulutuselt saab ka sisendk\u00e4ibemaksu maha arvata. <\/b> <\/p>\n<p>Maksuhaldur selgitab. Selleks, et sisendk\u00e4ibemaksu mahaarvamine oleks lubatud, peab KMS olema vastav konkreetne s\u00e4te. Vastavalt KMS \u00a7 29 l\u00f5ike 3 punktile 1 saab sisendk\u00e4ibemaksuks lugeda <u>k\u00e4ibemaksukohustuslase enda poolt<\/u> teiselt k\u00e4ibemaksukohustuslaselt soetatud kauba v\u00f5i saadud teenuse eest tasumisele kuuluva k\u00e4ibemaksu. Kui \u00e4ri\u00fchingu t\u00f6\u00f6taja <u>on ise<\/u> ostnud elu- ja t\u00f6\u00f6koha vahel s\u00f5itmiseks transpordipileti ning vastav kulu t\u00f6\u00f6tajale h\u00fcvitatakse, siis erisoodustust seejuures ei teki. K\u00fcll aga ei saa \u00e4ri\u00fching ikkagi sellise transpordipileti hinnale lisatud k\u00e4ibemaksu lugeda sisendk\u00e4ibemaksuks ega seda maha arvata, kuna s\u00f5itjateveoteenuse saajaks ei ole k\u00e4ibemaksukohustuslane, vaid eraisik.  <\/p>\n<p>Maksuhaldur on aga seisukohal, et juhul kui maksukohustuslane tellib veofirmalt spetsiaalselt teenuse t\u00f6\u00f6tajate kodunt t\u00f6\u00f6le ja tagasi transportimiseks ja arve v\u00e4ljastatakse transpordifirma poolt maksukohustuslasele, siis erisoodustust TuMS seaduse t\u00e4henduses ei teki ja ka nimetatud arve alusel saab sisendk\u00e4ibemaksu maha arvata, sest arve on v\u00e4ljastatud maksukohustuslasele endale.  <\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>TuMS muudatusega seoses tehti sisendk\u00e4ibemaksu mahaarvamist puudutav muudatus ka k\u00e4ibemaksuseadusesse (KMS). KMS \u00a7 30 lg 4\u00b9 alusel k\u00e4sitatakse s\u00f5iduauto ettev\u00f5tluses kasutamisena ka t\u00f6\u00f6tajate transporti elu- ja t\u00f6\u00f6koha vahel tulumaksuseaduse \u00a7 48 l\u00f5ikes 51 s\u00e4testatud tingimustel. Ettev\u00f5tjatel tuleb olla t\u00e4helepanelik selles osas, et hoolimata sellest, et t\u00f6\u00f6tajate transpordiks tehtud kulutust loetakse ettev\u00f5tlusega seotud kulutuseks, ei t\u00e4henda [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[114],"class_list":["post-6586","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Erisoodustuse puudumine ei t\u00e4henda automaatselt, et tekib sisendk\u00e4ibemaksu mahaarvamise \u00f5igus &#8211; Leinonen Estonia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/est\/et\/news\/erisoodustuse-puudumine-ei-tahenda-automaatselt-et-tekib-sisendkaibemaksu-mahaarvamise-oigus\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Erisoodustuse puudumine ei t\u00e4henda automaatselt, et tekib sisendk\u00e4ibemaksu mahaarvamise \u00f5igus &#8211; Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"TuMS muudatusega seoses tehti sisendk\u00e4ibemaksu mahaarvamist puudutav muudatus ka k\u00e4ibemaksuseadusesse (KMS). 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