{"id":41770,"date":"2026-10-05T10:58:09","date_gmt":"2026-10-05T07:58:09","guid":{"rendered":"https:\/\/triniti.eu\/?post_type=insights&p=41770"},"modified":"2026-10-05T10:59:18","modified_gmt":"2026-10-05T07:59:18","slug":"imones-mokestine-sveikata-5-klausimai-kuriuos-verta-sau-uzduoti","status":"publish","type":"insights","link":"https:\/\/triniti.eu\/lt\/izvalgos\/imones-mokestine-sveikata-5-klausimai-kuriuos-verta-sau-uzduoti\/","title":{"rendered":"\u012emon\u0117s mokestin\u0117 sveikata: 5 klausimai, kuriuos verta sau u\u017eduoti"},"content":{"rendered":"\n

Mokestin\u0117s rizikos ne visada atsiranda d\u0117l dideli\u0173 sandori\u0173 ar verslo strukt\u016bros poky\u010di\u0173. Kartais jos slypi kasdien\u0117je \u012fmon\u0117s veikloje – darbuotoj\u0173 skatinimo modeliuose, darbo i\u0161 u\u017esienio praktikoje, civilin\u0117se sutartyse ar met\u0173 metus apskaitoje liekan\u010diose skolose ir avansuose.<\/p>\n\n\n\n

Tod\u0117l \u012fmon\u0117s mokestin\u0119 situacij\u0105 verta periodi\u0161kai per\u017ei\u016br\u0117ti nelaukiant VMI kontrol\u0117s veiksm\u0173. Prad\u0117ti galima nuo penki\u0173 klausim\u0173.<\/p>\n\n\n\n

1. Ar darbuotojams ar vadovams suteikiate opcionus ar kitas ilgalaikio skatinimo priemones?<\/strong><\/p>\n\n\n\n

Opcion\u0173 mokestinis re\u017eimas priklauso nuo konkre\u010di\u0173 j\u0173 suteikimo ir realizavimo s\u0105lyg\u0173. Tod\u0117l svarbu \u012fvertinti, ar pasirinkta skatinimo programa, jos dokumentai ir faktinis \u012fgyvendinimas atitinka s\u0105lygas, leid\u017eian\u010dias taikyti numatyt\u0105 mokestin\u012f re\u017eim\u0105.<\/p>\n\n\n\n

2. Ar darbuotojai ar vadovai bendrovei taip pat teikia paslaugas pagal individuali\u0105 veikl\u0105 ar kitas civilines sutartis?<\/strong><\/p>\n\n\n\n

Kai tas pats asmuo bendrovei dirba keliais skirtingais pagrindais, svarbu ai\u0161kiai atskirti darbo ir civilinius santykius. Jei pagal civilin\u0119 sutart\u012f atliekama veikla fakti\u0161kai n\u0117ra savaranki\u0161ka arba sutampa su darbo funkcijomis, i\u0161mokos gali b\u016bti perkvalifikuotos \u012f su darbo santykiais susijusias pajamas ir papildomai apmokestintos.<\/p>\n\n\n\n

3. Ar bendrov\u0117s darbuotojai arba vadovai nuolat dirba i\u0161 kit\u0173 valstybi\u0173?<\/strong><\/p>\n\n\n\n

Darbas i\u0161 u\u017esienio gali lemti papildomas mokestines ir socialinio draudimo prievoles tiek darbuotojui, tiek bendrovei. Tam tikrais atvejais darbuotojo ar vadovo veikla kitoje valstyb\u0117je gali sukelti ir bendrov\u0117s nuolatin\u0117s buvein\u0117s rizik\u0105, tod\u0117l toki\u0105 darbo praktik\u0105 verta \u012fvertinti i\u0161 anksto.<\/p>\n\n\n\n

4. Ar apskaitoje turite sen\u0173 pirk\u0117j\u0173 skol\u0173, kuri\u0173 realiai nebesitikite atgauti?<\/strong><\/p>\n\n\n\n

Vien skolos nura\u0161ymas apskaitoje dar nerei\u0161kia, kad j\u0105 galima pripa\u017einti leid\u017eiamais atskaitymais mokes\u010di\u0173 tikslais. Svarbu \u012fvertinti, ar skola atitinka bevilti\u0161kos skolos s\u0105lygas ir ar bendrov\u0117 turi pakankamai tai pagrind\u017eian\u010di\u0173 dokument\u0173 bei \u012frodym\u0173.<\/p>\n\n\n\n

5. Ar apskaitoje yra ilg\u0105 laik\u0105 neatsiskaityt\u0173 avans\u0173 arba akcinink\u0173, vadov\u0173 ar kit\u0173 atskaiting\u0173 asmen\u0173 skol\u0173 bendrovei?<\/strong><\/p>\n\n\n\n

Ilg\u0105 laik\u0105 negr\u0105\u017eintos ar dokumentais nepagr\u012fstos bendrov\u0117s l\u0117\u0161os gali kelti klausim\u0173 d\u0117l j\u0173 faktinio panaudojimo ir atitinkamai – apmokestinimo. Ypa\u010d verta atkreipti d\u0117mes\u012f \u012f reik\u0161mingas sumas, kurios apskaitoje perkeliamos i\u0161 vien\u0173 met\u0173 \u012f kitus.<\/p>\n\n\n\n

Bent viena i\u0161 \u0161i\u0173 situacij\u0173 pa\u017e\u012fstama j\u016bs\u0173 \u012fmonei?<\/strong><\/p>\n\n\n\n

Mokestines rizikas papras\u010diau identifikuoti ir suvaldyti i\u0161 anksto, o ne tuomet, kai jos i\u0161ry\u0161k\u0117ja VMI kontrol\u0117s metu. Tod\u0117l verta periodi\u0161kai pasitikrinti \u012fmon\u0117s \u201emokestin\u0119 sveikat\u0105\u201c ir \u012fvertinti, ar praktikoje taikomi sprendimai bei turimi dokumentai nekelia papildom\u0173 mokestini\u0173 rizik\u0173.<\/p>\n\n\n\n

Jei turite klausim\u0173 ar nor\u0117tum\u0117te \u012fvertinti konkre\u010di\u0105 savo \u012fmon\u0117s situacij\u0105, kvie\u010diame susisiekti su TRINITI partnere ir mokes\u010di\u0173 teis\u0117s eksperte Agne Ustinovi\u010diene.<\/p>\n","protected":false},"featured_media":41641,"template":"","meta":{"_acf_changed":false,"footnotes":""},"person_countries":[248],"people_industries":[],"experience_practice_area":[420],"insight_category":[441],"class_list":["post-41770","insights","type-insights","status-publish","has-post-thumbnail","hentry","person_countries-lietuva","experience_practice_area-mokesciu-teise","insight_category-tinklarastis"],"acf":[],"yoast_head":"\n\u012emon\u0117s mokestin\u0117 sveikata: 5 klausimai, kuriuos verta sau u\u017eduoti - TRINITI<\/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:\/\/triniti.eu\/lt\/izvalgos\/imones-mokestine-sveikata-5-klausimai-kuriuos-verta-sau-uzduoti\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u012emon\u0117s mokestin\u0117 sveikata: 5 klausimai, kuriuos verta sau u\u017eduoti - TRINITI\" \/>\n<meta property=\"og:description\" content=\"Mokestin\u0117s rizikos ne visada atsiranda d\u0117l dideli\u0173 sandori\u0173 ar verslo strukt\u016bros poky\u010di\u0173. 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