{"id":3469,"date":"2017-12-08T00:00:00","date_gmt":"2017-12-08T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/ltu\/apsimestinis-darinys-ir-dividend-apmokestinimo-rizika\/"},"modified":"2017-12-08T00:00:00","modified_gmt":"2017-12-08T00:00:00","slug":"apsimestinis-darinys-ir-dividend-apmokestinimo-rizika","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/apsimestinis-darinys-ir-dividend-apmokestinimo-rizika\/","title":{"rendered":"Apsimestinis darinys ir dividend\u0173 apmokestinimo rizika"},"content":{"rendered":"
\n

2017 m. lapkrit\u012f VMI atnaujino Pelno mokes\u010dio \u012fstatymo 32 straipsnio 6 dalies komentar\u0105, kuriame pateik\u0117 kriterijus, padedan\u010dius nustatyti, kokie dariniai gali b\u016bti laikomi apsimestiniais.<\/p>\n

Apsimestiniais dariniais gali b\u016bti laikomi transakcija, sandoris, schema, operacija, \u012fsipareigojimas ar kitokio pob\u016bd\u017eio susitarimas, kurio pagrindu sukuriama strukt\u016bra agresyviam mokes\u010di\u0173 planavimui \u012fgyvendinti. Mokes\u010di\u0173 administratorius vertins, ar darinys buvo sukurtas d\u0117l svari\u0173 komercini\u0173 prie\u017eas\u010di\u0173, kurios atspindi ekonomin\u0119 realyb\u0119, ar d\u0117l mokes\u010di\u0173 planavimo tiksl\u0173.<\/p>\n

Mokes\u010di\u0173 administratorius pateik\u0117 s\u0105ra\u0161\u0105 aplinkybi\u0173, kurios gali b\u016bti vertinamos, norint \u012fsitikinti, ar darinys yra apsimestinis:
\u00b7 \u00a0 \u00a0 \u00a0 vieneto vadovai ar valdymo organai neturi tinkamos kvalifikacijos eiti tokias pareigas;
\u00b7 \u00a0 \u00a0 \u00a0 vienete n\u0117ra darbuotoj\u0173 arba j\u0173 yra per ma\u017eai deklaruojamai veiklai vykdyti;
\u00b7 \u00a0 \u00a0 \u00a0 vieneto darbuotojai neturi tinkam\u0173 \u012fgaliojim\u0173 sutartoms funkcijoms atlikti;
\u00b7 \u00a0 \u00a0 \u00a0 vieneto darbuotoj\u0173 patirtis, kompetencijos, darbo funkcij\u0173 vykdymui skiriamas laikas neatitinka vieneto veiklos pob\u016bd\u017eio ir \/ ar minimali\u0173 reikalavim\u0173;
\u00b7 \u00a0 \u00a0 \u00a0 svarbiausi vieneto sprendimai n\u0117ra priimami to vieneto vadov\u0173 ar valdymo organ\u0173;
\u00b7 \u00a0 \u00a0 \u00a0 vieneto valdybos nari\u0173 susirinkimai vyksta ne \u012fsisteigimo (\u012fregistravimo) valstyb\u0117je;
\u00b7 \u00a0 \u00a0 \u00a0 vienetas nevykdo realios aktyvios veiklos (pvz., n\u0117ra produkcijos);
\u00b7 \u00a0 \u00a0 \u00a0 vieneto pajamos yra tik pasyvios veiklos pajamos;
\u00b7 \u00a0 \u00a0 \u00a0 \u012fsisteigimo valstyb\u0117je n\u0117ra faktinio vieneto b\u016bvimo (n\u0117ra patalp\u0173, \u012frangos ir pan.), jei jos reikalingos veiklos vykdymui;
\u00b7 \u00a0 \u00a0 \u00a0 vienetas neturi banko s\u0105skaitos jurisdikcijoje, kurioje yra \u012fregistruotas;
\u00b7 \u00a0 \u00a0 \u00a0 vieneto veikimo laikas trumpas arba jis \u012fsteigiamas prie\u0161 pat dividend\u0173 mok\u0117jim\u0105;
\u00b7 \u00a0 \u00a0 \u00a0 kitos aplinkyb\u0117s.<\/p>\n

Nor\u0117tume atkreipti d\u0117mes\u012f, kad mokes\u010di\u0173 administratorius komentuoja, jog visos sandori\u0173 aplinkyb\u0117s bus vertinamos kompleksi\u0161kai, t.y. jeigu vienetas atitiks kai kurias auk\u0161\u010diau nurodytas aplinkybes, tai jis nebus automati\u0161kai laikomas apsimestiniu dariniu, bet bus vertinamos visos sandorio aplinkyb\u0117s. <\/p>\n

Daugiau informacijos galite rasti: link<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

2017 m. lapkrit\u012f VMI atnaujino Pelno mokes\u010dio \u012fstatymo 32 straipsnio 6 dalies komentar\u0105, kuriame pateik\u0117 kriterijus, padedan\u010dius nustatyti, kokie dariniai gali b\u016bti laikomi apsimestiniais. Apsimestiniais dariniais gali b\u016bti laikomi transakcija, sandoris, schema, operacija, \u012fsipareigojimas ar kitokio pob\u016bd\u017eio susitarimas, kurio pagrindu sukuriama strukt\u016bra agresyviam mokes\u010di\u0173 planavimui \u012fgyvendinti. Mokes\u010di\u0173 administratorius vertins, ar darinys buvo sukurtas d\u0117l svari\u0173 […]<\/p>\n","protected":false},"author":29,"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-3469","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nApsimestinis darinys ir dividend\u0173 apmokestinimo rizika – Leinonen Lithuania<\/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\/ltu\/lt\/news\/apsimestinis-darinys-ir-dividend-apmokestinimo-rizika\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Apsimestinis darinys ir dividend\u0173 apmokestinimo rizika – Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"2017 m. lapkrit\u012f VMI atnaujino Pelno mokes\u010dio \u012fstatymo 32 straipsnio 6 dalies komentar\u0105, kuriame pateik\u0117 kriterijus, padedan\u010dius nustatyti, kokie dariniai gali b\u016bti laikomi apsimestiniais. 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