{"id":6607,"date":"2017-01-05T00:00:00","date_gmt":"2017-01-05T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/seaduse-alusel-makstud-trahviga-kaasneb-ettevottel-tulumaksukohustus\/"},"modified":"2017-01-05T00:00:00","modified_gmt":"2017-01-05T00:00:00","slug":"seaduse-alusel-makstud-trahviga-kaasneb-ettevottel-tulumaksukohustus","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/seaduse-alusel-makstud-trahviga-kaasneb-ettevottel-tulumaksukohustus\/","title":{"rendered":"Seaduse alusel makstud\ntrahviga kaasneb ettev\u00f5ttel tulumaksukohustus"},"content":{"rendered":"<div>\n<p>Ehk, siis firma nimele m\u00e4\u00e4ratud trahv ei ole kulu, mida saaks ettev\u00f5tlustulust maha arvata ja seega toob kaasa tulumaksu kohustuse. K\u00fcll aga on paljudele \u00fcllatuseks see, et tulumaksukohustus j\u00e4\u00e4b firmale ka siis kui roolis olnud juht ise trahvi kinni maksab ja firma mingeid kulutusi selle trahviga seoses ei tee. V\u00e4hemalt nii on praegu maksuhaldur oma seisukoha kujundanud ja sellisest praktikast l\u00e4htutakse.  <\/p>\n<p>Eestis kehtib tegelikult nn kulumaks ja on loogiline, et kui firma kulusid ei tee (ei maksa trahvi, vaid seda teeb juht ise), siis tulumaksukohustust ei tohiks tekkida. Maksuhalduri seisukoht on aga vastupidine, kui on auto firma nimel ja trahviotsus saadetakse firma nimele, siis firmal ka tulumaksukohustus tekib, hoolimata sellest, kes trahvi maksab.  <\/p>\n<p>Probleemid tekivad loomulikult siis, kui firma juht ei saa teada, et trahvi on firma autole m\u00e4\u00e4ratud ja juhi poolt makstud. Juht maksab trahvi ise \u00e4ra ja info sellest firma juhini ei j\u00f5ua. Nii v\u00f5ib juhtuda, et firma isegi ei tea oma tulumaksukohustusest.  <\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ehk, siis firma nimele m\u00e4\u00e4ratud trahv ei ole kulu, mida saaks ettev\u00f5tlustulust maha arvata ja seega toob kaasa tulumaksu kohustuse. K\u00fcll aga on paljudele \u00fcllatuseks see, et tulumaksukohustus j\u00e4\u00e4b firmale ka siis kui roolis olnud juht ise trahvi kinni maksab ja firma mingeid kulutusi selle trahviga seoses ei tee. V\u00e4hemalt nii on praegu maksuhaldur oma [&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-6607","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>Seaduse alusel makstud trahviga kaasneb ettev\u00f5ttel tulumaksukohustus &#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\/seaduse-alusel-makstud-trahviga-kaasneb-ettevottel-tulumaksukohustus\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Seaduse alusel makstud trahviga kaasneb ettev\u00f5ttel tulumaksukohustus &#8211; Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"Ehk, siis firma nimele m\u00e4\u00e4ratud trahv ei ole kulu, mida saaks ettev\u00f5tlustulust maha arvata ja seega toob kaasa tulumaksu kohustuse. K\u00fcll aga on paljudele \u00fcllatuseks see, et tulumaksukohustus j\u00e4\u00e4b firmale ka siis kui roolis olnud juht ise trahvi kinni maksab ja firma mingeid kulutusi selle trahviga seoses ei tee. 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