{"id":4512,"date":"2023-05-16T07:05:57","date_gmt":"2023-05-16T07:05:57","guid":{"rendered":"https:\/\/leinonen.eu\/ltu\/?p=4512"},"modified":"2023-05-18T06:32:42","modified_gmt":"2023-05-18T06:32:42","slug":"dazniausiai-pasitaikancias-klaidas-deklaruojant-pelno-mokesti","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/dazniausiai-pasitaikancias-klaidas-deklaruojant-pelno-mokesti\/","title":{"rendered":"Da\u017eniausiai pasitaikan\u010dias klaidas deklaruojant pelno mokest\u012f"},"content":{"rendered":"\n<p>Art\u0117jant pelno mokes\u010dio deklaravimo terminui, nor\u0117tume atkreipti j\u016bs\u0173 d\u0117mes\u012f \u012f da\u017eniausiai pasitaikan\u010dias klaidas deklaruojant pelno mokest\u012f. Pasitikrinkite, ar nedarote \u0161i\u0173 klaid\u0173:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>taikoma investicinio projekto lengvata, bet nerenkami dokumentai, pagrind\u017eiantys lengvatos taikym\u0105;<\/li><li>tam pa\u010diam turtui taikomos dvi lengvatos: MTEP ir investicinio projekto;<\/li><li>s\u0105naudos, kai yra ai\u0161kus naudos gav\u0117jas ir jo gauta nauda (GPM objektas, darbuotojas) priskiriamos neleid\u017eiamiems atskaitymams, o GPM neskai\u010diuojamas;<\/li><li>taikomi ilgalaikio turto nusid\u0117v\u0117jimo normatyvai, neatitinkantys PM\u012e 1 pried\u0117lyje nurodyt\u0173j\u0173;<\/li><li>i\u0161laidos darbuotojams priskiriamos reprezentacin\u0117ms, nors min\u0117tos i\u0161laidos patirtos ne klient\u0173, o tik darbuotoj\u0173 naudai (nevyko susitikimai\/ renginiai su klientais);<\/li><li>komandiruo\u010di\u0173 i\u0161laidos priskiriamos leid\u017eiamiems atskaitymams, nors komandiruot\u0117s vyko d\u0117l darbuotojo, o ne \u012fmon\u0117s ekonomin\u0117s naudos;<\/li><li>darbostogos laikomos komandiruote;<\/li><li>taikomas 0 arba 5 proc. pelno mokes\u010dio tarifas, nors netenkinamos PM\u012e 5 str. 2 dalies nuostatos;<\/li><li>taikomos 0 proc. pelno mokes\u010dio tarifas, akcijos parduodamos nei\u0161laukus 3 metus ir pra\u0117jusi\u0173 mokestini\u0173 laikotarpi\u0173 pelno mokestis nekoreguojamas;<\/li><li>nei\u0161skai\u010diuojamas pelno mokestis prie pajam\u0173 \u0161altinio, kai i\u0161mokami honorarai, pajamos u\u017e nekilnojamojo turto nuom\u0105 u\u017esienio juridiniams ir fiziniams asmenims.<\/li><\/ul>\n\n\n\n<p>Primename, kad metinis pelno mokestis deklaruojamas ir sumokamas iki bir\u017eelio 15 d. (jei mokestiniai metai sutampa su kalendoriniais).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Art\u0117jant pelno mokes\u010dio deklaravimo terminui, nor\u0117tume atkreipti j\u016bs\u0173 d\u0117mes\u012f \u012f da\u017eniausiai pasitaikan\u010dias klaidas deklaruojant pelno mokest\u012f. Pasitikrinkite, ar nedarote \u0161i\u0173 klaid\u0173: taikoma investicinio projekto lengvata, bet nerenkami dokumentai, pagrind\u017eiantys lengvatos taikym\u0105; tam pa\u010diam turtui taikomos dvi lengvatos: MTEP ir investicinio projekto; s\u0105naudos, kai yra ai\u0161kus naudos gav\u0117jas ir jo gauta nauda (GPM objektas, darbuotojas) priskiriamos [&hellip;]<\/p>\n","protected":false},"author":42,"featured_media":4517,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[7],"tags":[],"coauthors":[132],"class_list":["post-4512","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lt"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Da\u017eniausiai pasitaikan\u010dias klaidas deklaruojant pelno mokest\u012f &#8211; 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\/dazniausiai-pasitaikancias-klaidas-deklaruojant-pelno-mokesti\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Da\u017eniausiai pasitaikan\u010dias klaidas deklaruojant pelno mokest\u012f &#8211; Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"Art\u0117jant pelno mokes\u010dio deklaravimo terminui, nor\u0117tume atkreipti j\u016bs\u0173 d\u0117mes\u012f \u012f da\u017eniausiai pasitaikan\u010dias klaidas deklaruojant pelno mokest\u012f. 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