{"id":54499,"date":"2026-09-15T11:55:01","date_gmt":"2026-09-15T11:55:01","guid":{"rendered":"https:\/\/cp.snarskis.lt\/index.php\/2026\/09\/15\/dovana-seimoje-ir-mokesciai-kada-pervedimas-tiesiai-pardavejui-gali-kainuoti-papildomai\/"},"modified":"2026-09-15T11:55:01","modified_gmt":"2026-09-15T11:55:01","slug":"dovana-seimoje-ir-mokesciai-kada-pervedimas-tiesiai-pardavejui-gali-kainuoti-papildomai","status":"publish","type":"post","link":"https:\/\/cp.snarskis.lt\/index.php\/2026\/09\/15\/dovana-seimoje-ir-mokesciai-kada-pervedimas-tiesiai-pardavejui-gali-kainuoti-papildomai\/","title":{"rendered":"Dovana \u0161eimoje ir mokes\u010diai: kada pervedimas tiesiai pardav\u0117jui gali kainuoti papildomai?"},"content":{"rendered":"<p>Lenkijoje svarstoma reik\u0161minga permaina, kuri gali paliesti \u0161eim\u0173 dovanas ir j\u0173 apmokestinim\u0105. Iki \u0161iol gin\u010d\u0173 kildavo tada, kai pinigai i\u0161 artim\u0173j\u0173 pervedami ne gav\u0117jui, o i\u0161kart jo kreditoriui, pavyzd\u017eiui, b\u016bsto pardav\u0117jui ar NT vystytojui.<\/p>\n<p>Teism\u0173 praktika ilg\u0105 laik\u0105 buvo palanki mokes\u010di\u0173 mok\u0117tojams: pripa\u017e\u012fstama, kad dovanos fakt\u0105 galima pagr\u012fsti ir tuomet, kai pervedimas atliekamas tiesiai tam, kam gav\u0117jas yra skolingas. Ta\u010diau mokes\u010di\u0173 administratorius da\u017enai laik\u0117si grie\u017etesnio po\u017ei\u016brio ir reikalavo, kad l\u0117\u0161os pirmiausia \u012fkrist\u0173 \u012f gav\u0117jo s\u0105skait\u0105.<\/p>\n<h2>Kod\u0117l kilo problema?<\/h2>\n<p>Praktin\u0117 situacija da\u017ena: t\u0117vai nori pad\u0117ti vaikui \u012fsigyti b\u016bst\u0105, tod\u0117l perveda pinigus tiesiai NT vystytojui ar pardav\u0117jui. Mokes\u010di\u0173 administratorius tokiais atvejais neretai teigdavo, kad formalus reikalavimas d\u0117l dovanos perdavimo \u012frodymo ne\u012fvykdytas, tod\u0117l lengvata netaikoma.<\/p>\n<p>Tokios bylos teismuose kartojosi met\u0173 metus, o sprendimai da\u017enai b\u016bdavo palank\u016bs gyventojams. D\u0117l to susidar\u0117 ai\u0161ki tendencija, kad pernelyg formalus vertinimas neatitinka dovanos esm\u0117s, jei realiai dovana buvo suteikta \u0161eimos nario naudai.<\/p>\n<h2>K\u0105 planuoja Finans\u0173 ministerija?<\/h2>\n<p>Skelbiama, kad Finans\u0173 ministerija rengia bendr\u0105 i\u0161ai\u0161kinim\u0105, kuriuo ketinama su\u0161velninti s\u0105lygas taikyti atleidim\u0105 nuo mokes\u010dio u\u017e paveld\u0117jim\u0105 ir dovanas artimiausi\u0173 giminai\u010di\u0173 rate. Tai reik\u0161t\u0173, kad pervedimas tiesiai gav\u0117jo kreditoriui gal\u0117t\u0173 b\u016bti pripa\u017e\u012fstamas pakankamu \u012frodymu, jei ai\u0161kiai matyti dovanos tikslas ir gav\u0117jo nauda.<\/p>\n<p>\u201eAtlikome i\u0161sami\u0105 administracini\u0173 teism\u0173 sprendim\u0173 analiz\u0119 ir planuojame parengti bendr\u0105 i\u0161ai\u0161kinim\u0105, kuriuo su\u0161velninsime atleidimo taikymo s\u0105lygas\u201c, \u2013 nurod\u0117 Finans\u0173 ministerija.<\/p>\n<p>Mokes\u010di\u0173 ekspertai tok\u012f pos\u016bk\u012f vertina kaip bandym\u0105 u\u017ebaigti ilgalaikius gin\u010dus ir priartinti administratoriaus praktik\u0105 prie teism\u0173 formuojamo standarto. Gyventojams tai gal\u0117t\u0173 reik\u0161ti ma\u017eiau rizikos, kai \u0161eimos parama suteikiama tiesioginiu apmok\u0117jimu u\u017e b\u016bst\u0105 ar kit\u0105 didel\u012f pirkin\u012f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lenkijoje planuojama keisti \u0161eimos dovan\u0173 apmokestinimo praktik\u0105, kai pinigai pervedami tiesiai gav\u0117jo kreditoriui, pavyzd\u017eiui, NT vystytojui.<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[102,18127,2846,3003,42040,39466,1608],"miestas":[],"class_list":["post-54499","post","type-post","status-publish","format-standard","hentry","category-technologijos","tag-dirbtinis-intelektas","tag-dovanos","tag-finansu-ministerija","tag-mokesciai","tag-nt-pirkimas","tag-paveldejimo-mokestis","tag-teismu-praktika"],"acf":[],"_links":{"self":[{"href":"https:\/\/cp.snarskis.lt\/index.php\/wp-json\/wp\/v2\/posts\/54499","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cp.snarskis.lt\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cp.snarskis.lt\/index.php\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/cp.snarskis.lt\/index.php\/wp-json\/wp\/v2\/comments?post=54499"}],"version-history":[{"count":0,"href":"https:\/\/cp.snarskis.lt\/index.php\/wp-json\/wp\/v2\/posts\/54499\/revisions"}],"wp:attachment":[{"href":"https:\/\/cp.snarskis.lt\/index.php\/wp-json\/wp\/v2\/media?parent=54499"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cp.snarskis.lt\/index.php\/wp-json\/wp\/v2\/categories?post=54499"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cp.snarskis.lt\/index.php\/wp-json\/wp\/v2\/tags?post=54499"},{"taxonomy":"miestas","embeddable":true,"href":"https:\/\/cp.snarskis.lt\/index.php\/wp-json\/wp\/v2\/miestas?post=54499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}