{"id":29682,"date":"2023-10-29T21:45:43","date_gmt":"2023-10-29T19:45:43","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=29682"},"modified":"2023-10-29T21:45:43","modified_gmt":"2023-10-29T19:45:43","slug":"viimane-voimalus-valtida-topeltmaksustamist","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/et\/news-cases\/viimane-voimalus-valtida-topeltmaksustamist\/","title":{"rendered":"Viimane v\u00f5imalus v\u00e4ltida topeltmaksustamist"},"content":{"rendered":"<p style=\"text-align: justify;\">Viimane v\u00f5imalus v\u00f5tta arvesse enne 2000. aastat kasumilt tasutud tulumaksu ja v\u00e4ltida topeltmaksustamist <!-- This site is optimized with the Yoast WordPress SEO plugin v2.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ --> <!-- \/ Yoast WordPress SEO plugin. --> <!-- This site uses the Google Analytics by Yoast plugin v5.4.2 - Universal disabled - https:\/\/yoast.com\/wordpress\/plugins\/google-analytics\/ --> <!-- \/ Google Analytics by Yoast --> <!-- <meta name=\"NextGEN\" version=\"2.1.0\" \/> --> <!-- For third-generation iPad with high-resolution Retina display: --> <!-- For iPhone with high-resolution Retina display: --> <!-- For first- and second-generation iPad: --> <!-- For non-Retina iPhone, iPod Touch, and Android 2.1+ devices: --> <!-- For non-Retina iPhone, iPod Touch, and Android 2.1+ devices: --> <!-- Clean Archives Reloaded v3.2.0 | http:\/\/www.viper007bond.com\/wordpress-plugins\/clean-archives-reloaded\/ --><\/p>\n<p style=\"text-align: justify;\">Alates 01.01.2015 kaotavad kehtivuse tulumaksuseaduse \u00fcleminekus\u00e4tted, mis lubavad v\u00e4hendada dividendide v\u00e4ljamaksmisel v\u00f5i omakapitalist v\u00e4ljamaksete tegemisel tekkivat maksukohustust enne 01.01.2000 kasumilt tasutud tulumaksu v\u00f5rra. Muudatus puudutab eelk\u00f5ige neid \u00e4ri\u00fchinguid, kes tegutsesid juba enne 2000. aastat ning ei ole tulumaksuseaduse (TuMS) \u00a7-s\u00a060 lg\u00a01, 2 ja 6 ning \u00a7-s\u00a061 lg 27 ja 28 nimetatud maksusoodustusi t\u00e4naseks \u00e4ra kasutanud.<\/p>\n<p style=\"text-align: justify;\">\u00c4ri\u00fchingud, kellel on enne 2000. aastat tasutud dividendi tulumaksu kasutamata j\u00e4\u00e4k ja ei ole alates 2000. aastast tuludeklaratsiooni vormi TSD lisa\u00a07 esitanud, saavad TuMS \u00a7\u00a060 lg 1 alusel nimetatud j\u00e4\u00e4ki kasutada veel 2014. aasta jooksul dividendide v\u00f5i omakapitalist tehtud v\u00e4ljamaksete (TuMS \u00a7\u00a050 lg\u00a01 ja\u00a02) pealt tekkiva maksukohustuse v\u00e4hendamiseks. Maksukohustuslasel v\u00f5is dividendi tulumaksu kasutamata j\u00e4\u00e4k j\u00e4\u00e4da \u00fcles p\u00e4rast 1999. aasta ettev\u00f5tte tuludeklaratsiooni esitamist. Maksuhaldur peaks sellise j\u00e4\u00e4gi kandma automaatselt elektroonilise deklaratsiooni vormi TSD lisa\u00a07 reale\u00a013 ning sealt on selle olemasolu ka lihtne kontrollida. T\u00e4na dividendide maksmisel tasumisele kuuluvat tulumaksu saab v\u00e4hendada aga \u00fcksnes nullini ehk enne 2000. aastat tasutud tulumaksu saab arvesse v\u00f5tta \u00fcksnes dividendide maksmisel tekkiva maksukohustuse ulatuses. Alates 01.01.2015 kasutamata j\u00e4\u00e4k aga kustutatakse ja nn tulumaksu enammakset ei tagastata.<\/p>\n<p style=\"text-align: justify;\">Eelnimetatud maksusoodustus kehtib nendele \u00e4ri\u00fchingutele, kellel on v\u00e4lja maksmata aastate 1994\u00a0\u2013\u00a01999 jaotamata kasumit ning kes ei ole alates 2000. aastast dividendide maksukohustust v\u00e4hendanud kogu varem kasumilt tasutud tulumaksu ulatuses. Maksusoodustust saavad kasutada ka need \u00e4ri\u00fchingud, kes on sellise \u00f5iguse saanud m\u00f5ne muu \u00e4ri\u00fchingu arvelt (nt \u00fchinemise v\u00f5i jagunemise tulemusel). Dividendide v\u00e4ljamaksmisel v\u00f5i omakapitalist v\u00e4ljamaksete tegemisel tekkiva maksukohustuse v\u00e4hendamiseks tuleb Maksu- ja Tolliametile esitada sellise \u00f5iguse \u00fcle andnud \u00e4ri\u00fchingu kuni 31.12.2002 esitatud vorm TSD lisa 8. Alates 01.01.2015 kaotavad tuludeklaratsiooni vormi TSD lisa\u00a07 read\u00a01-3 kehtivuse.<\/p>\n<p style=\"text-align: justify;\">TuMS \u00a7 61 lg 27 ja 28 alusel on v\u00f5imalik \u00e4ri\u00fchingul, mis tulumaksu mahaarvamise \u00f5iguse olemasolu suudab maksuhaldurile \u00e4ra n\u00e4idata, kasutada veel 2014. aasta jooksul TuMS \u00a7\u00a050 lg\u00a01 ja\u00a02 ning TuMS \u00a7\u00a053 lg\u00a04 alusel tekkinud maksukohustuse v\u00e4hendamiseks tasaarvestusmeetodit, mida \u00e4ri\u00fching sai kasutada kuni 31.12.2009 kehtinud vormi TSD lisa\u00a07 tabelite 2a ja 4 puhul olukorras, kus (i)\u00a0\u00e4ri\u00fching sai teiselt residendist \u00e4ri\u00fchingult dividende perioodil 01.02.2003 kuni 31.12.2004 ja saaja osalus temale dividende maksnud \u00e4ri\u00fchingus oli v\u00e4hemalt 20% v\u00f5i (ii)\u00a0\u00e4ri\u00fching sai kuni 31.12.2004 mitteresidendilt maksustatud dividende v\u00f5i dividendide aluseks olev kasumiosa oli v\u00e4lisriigis maksustatud ning \u00e4ri\u00fchingule kuulus dividendide v\u00e4ljamaksmise ajal v\u00e4hemalt 20% mitteresidendist \u00e4ri\u00fchingu aktsiatest, osadest v\u00f5i h\u00e4\u00e4ltest.<\/p>\n<p style=\"text-align: justify;\">Soovitame puudutatud \u00e4ri\u00fchingutel 2014. aasta jooksul kindlasti k\u00f5ik eelnimetatud maksusoodustused \u00e4ra kasutada \u2013 selleks maksta dividende v\u00f5i teha muid v\u00e4ljamakseid \u00e4ri\u00fchingu omakapitalist. Alates 01.01.2015 kirjeldatud maksusoodustused kaotatakse ning riik enamtasutud tulumaksu ei kompenseeri.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Viimane v\u00f5imalus v\u00f5tta arvesse enne 2000. aastat kasumilt tasutud tulumaksu ja v\u00e4ltida topeltmaksustamist Alates 01.01.2015 kaotavad kehtivuse tulumaksuseaduse \u00fcleminekus\u00e4tted, mis lubavad v\u00e4hendada dividendide v\u00e4ljamaksmisel v\u00f5i omakapitalist v\u00e4ljamaksete tegemisel tekkivat maksukohustust enne 01.01.2000 kasumilt tasutud tulumaksu v\u00f5rra. Muudatus puudutab eelk\u00f5ige neid..<\/p>\n","protected":false},"author":6,"featured_media":29683,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[28],"country":[],"class_list":["post-29682","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-et"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Viimane v\u00f5imalus v\u00e4ltida topeltmaksustamist | COBALT<\/title>\n<meta name=\"description\" content=\"Viimane v\u00f5imalus v\u00e4ltida topeltmaksustamist. News. Naujienos. Jaunumi. 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