{"id":9623,"date":"2020-03-30T11:26:04","date_gmt":"2020-03-30T08:26:04","guid":{"rendered":"http:\/\/motieka.digiart.lt\/?p=9623"},"modified":"2025-12-09T15:45:30","modified_gmt":"2025-12-09T12:45:30","slug":"covid-19-mokestines-priemones","status":"publish","type":"post","link":"https:\/\/motieka.com\/lt\/naujienos\/covid-19-mokestines-priemones\/","title":{"rendered":"COVID-19: mokestin\u0117s priemon\u0117s"},"content":{"rendered":"

\u012evertinus COVID-19 pandemijos neigiamus padarinius ekonominei situacijai, Vyriausyb\u0117 patvirtino ekonomikos skatinimo priemoni\u0173 plan\u0105, kuriame numatytos papildomos mokestin\u0117s lengvatos. Dalinam\u0117s svarbiausia informacija, kuri\u0105 \u0161iuo metu kiekvienas mokes\u010di\u0173 mok\u0117tojas tur\u0117t\u0173 \u017einoti.<\/p>\n

1. Pagalbos priemon\u0117s verslininkams, tiesiogiai nukent\u0117jusiems nuo COVID-19.<\/strong> VMI paskelb\u0117 tuos mokes\u010di\u0173 mok\u0117tojus, kuriems pagalbos priemon\u0117s bus taikomos automati\u0161kai \u2013 nevykdomas deklaruot\u0173 mokes\u010di\u0173 i\u0161ie\u0161kojimas, taikomas atleidimas nuo delspinigi\u0173, o pateikus pra\u0161ym\u0105 sudaryti mokestin\u0117s paskolos sutart\u012f, neskai\u010diuojamos pal\u016bkanos. \u0160iems mok\u0117tojams bus taikomos ir analogi\u0161kos Valstybinio socialinio draudimo \u012fmok\u0173 mok\u0117jim\u0105 palengvinan\u010dios priemon\u0117s.<\/p>\n

2. Pagalbos priemon\u0117s verslininkams, netiesiogiai nukent\u0117jusiems nuo COVID-19.<\/strong> Jeigu tam tikras verslas n\u0117ra \u012ftrauktas \u012f auk\u0161\u010diau min\u0117t\u0105 s\u0105ra\u0161\u0105, ta\u010diau patiria neigiamas pasekmes d\u0117l COVID-19, d\u0117l min\u0117t\u0173 pagalbos priemoni\u0173 vis tiek bus galima kreiptis \u012f VMI, pateikiant nustatytos formos pra\u0161ym\u0105 d\u0117l pasirinkt\u0173 pagalbos priemoni\u0173 taikymo.<\/p>\n

3. \u201eVieno langelio\u201c principas.<\/strong> Mokes\u010di\u0173 mok\u0117toj\u0173 pra\u0161ymai bus priimami \u201evieno langelio\u201c principu, t. y. vienas VMI ir \u201eSodrai\u201d adresuotas pra\u0161ymas tur\u0117t\u0173 b\u016bti pateikiamas VMI. Taip pat atsisakyta papildomai privalom\u0173 pateikti dokument\u0173 (pasiliekant teis\u0119 j\u0173 papra\u0161yti atskirais atvejais). Pra\u0161ymo form\u0105 bus galima pateikti per Mano VMI sistem\u0105.<\/p>\n

4. Mokestin\u0117s paskolos sutarties (MPS) sudarymas.<\/strong> Sudarius MPS, mokes\u010diai gali b\u016bti atid\u0117ti iki ekstremaliosios situacijos pabaigos ir toliau mokami sutartu grafiku (jei mokes\u010di\u0173 mok\u0117tojas nepra\u0161ys intensyvesnio mok\u0117jimo). Sudaryti MPS taip pat jau galima ir d\u0117l darbdavio GPM mok\u0117jimo atid\u0117jimo.<\/p>\n

5. I\u0161ie\u0161kojimas, baud\u0173 ir delspinigi\u0173 (ne)mok\u0117jimas.<\/strong> Vadovaujantis protingumo kriterijais, VMI, Sodra ir Muitin\u0117 \u017eada netaikyti i\u0161ie\u0161kojimo veiksm\u0173 (i\u0161skyrus muitus). VMI, Sodra ir Muitin\u0117 \u017eada taip pat neskai\u010diuoti delspinigi\u0173 nuo t\u0173 mokes\u010di\u0173, kuri\u0173 sumok\u0117jimo terminas su\u0117jo nuo karantino paskelbimo (2020-03-16). Tokia tvarka galios, kol bus at\u0161aukta ekstremalioji pad\u0117tis. Jeigu mokestin\u0117 nepriemoka susidar\u0117 iki karantino, tada galima kreiptis \u012f VMI d\u0117l MPS sudarymo.<\/p>\n

6. Deklaracij\u0173 pateikim\u0173 atid\u0117jimas.<\/strong> Deklaracijos, kurios tur\u0117jo b\u016bti pateiktos kovo 16 d. (pvz., avansinio pelno mokes\u010dio deklaracija) gal\u0117s b\u016bti pateiktos iki kovo 30 d. Pajam\u0173 mokes\u010dio deklaracijos terminas atidedamas \u2013 pateikti ir mokest\u012f sumok\u0117ti gyventojai tur\u0117s iki liepos 1 d. Tik\u0117tina, kad bus prat\u0119sti ir kit\u0173 deklaracij\u0173 pateikimai.<\/p>\n

7. Avansinio pelno mokes\u010dio b\u016bdo pakeitimas.<\/strong> Galima pakeisti avansinio pelno mokes\u010dio apskai\u010diavimo pagal pra\u0117jusi\u0173 met\u0173 veiklos rezultatus b\u016bd\u0105 \u012f b\u016bd\u0105 pagal numatomus rezultatus. Toks pakeitimas rei\u0161kia, kad \u0161iais metais suma\u017e\u0117jus \u012fmon\u0117s pelnui, mok\u0117tinas pelno mokes\u010dio avansas taip pat suma\u017e\u0117ja, arba jo gali visai nelikti.<\/p>\n

8. Atleidimas nuo \u017eem\u0117s ir nekilnojamojo turto mokes\u010dio.<\/strong> Savivaldyb\u0117ms buvo rekomenduota atleisti mokes\u010di\u0173 mok\u0117tojus nuo \u017eem\u0117s ir nekilnojamojo turto mokes\u010di\u0173. Vilniaus miesto savivaldyb\u0117 jau pri\u0117m\u0117 sprendimus d\u0117l mokes\u010di\u0173 atleidimo \u012fmon\u0117ms ir fiziniams asmenimis, kurie tiesiogiai nukent\u0117jo d\u0117l veiklos apribojimo ar u\u017edraudimo.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u012evertinus COVID-19 pandemijos neigiamus padarinius ekonominei situacijai, Vyriausyb\u0117 patvirtino ekonomikos skatinimo priemoni\u0173 plan\u0105, kuriame numatytos papildomos mokestin\u0117s lengvatos. Dalinam\u0117s svarbiausia informacija, kuri\u0105 \u0161iuo metu kiekvienas mokes\u010di\u0173 mok\u0117tojas tur\u0117t\u0173 \u017einoti. 1. Pagalbos priemon\u0117s verslininkams, tiesiogiai nukent\u0117jusiems nuo COVID-19. VMI paskelb\u0117 tuos mokes\u010di\u0173 mok\u0117tojus, kuriems pagalbos priemon\u0117s bus taikomos automati\u0161kai \u2013 nevykdomas deklaruot\u0173 mokes\u010di\u0173 i\u0161ie\u0161kojimas, taikomas atleidimas […]<\/p>\n","protected":false},"author":8,"featured_media":14877,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1879],"tags":[],"coauthors":[2156],"class_list":["post-9623","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-izvalgos","expertise_post-mokesciai-ir-mokestiniai-gincai"],"acf":[],"yoast_head":"\nCOVID-19: mokestin\u0117s priemon\u0117s | Motieka ir Audzevi\u010dius<\/title>\n<meta name=\"description\" content=\"\u012evertinus COVID-19 pandemijos neigiamus padarinius, Vyriausyb\u0117 patvirtino ekonomikos skatinimo priemoni\u0173 plan\u0105, kuriame numatytos papildomos mokestin\u0117s lengvatos.\" \/>\n<meta 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