{"id":31221,"date":"2023-11-05T12:52:00","date_gmt":"2023-11-05T10:52:00","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=31221"},"modified":"2025-09-25T23:57:49","modified_gmt":"2025-09-25T20:57:49","slug":"mokesciu-moketojai-vis-dazniau-skundzia-vmi-ir-muitines-sprendimus","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lt\/news-cases\/mokesciu-moketojai-vis-dazniau-skundzia-vmi-ir-muitines-sprendimus\/","title":{"rendered":"Mokes\u010di\u0173 mok\u0117tojai vis da\u017eniau skund\u017eia VMI ir muitin\u0117s sprendimus"},"content":{"rendered":"

Pastaraisiais metais verslininkai vis labiau link\u0119 nesutikti ir apsk\u0173sti mokes\u010di\u0173 administratori\u0173 – Valstybin\u0117s moks\u010di\u0173 inspekcijos\u00a0(VMI) ir Muitin\u0117s departamento \u00a0sprendimus d\u0117l papildomai apskai\u010diuot\u0173 mokes\u010di\u0173. Tai rodo nuolat did\u0117jantis Mokestini\u0173 gin\u010d\u0173 komisijos (MGK) gaunamas pra\u0161ym\u0173 ir skund\u0173 kiekis.
\n<\/strong><\/p>\n

Mokes\u010di\u0173 mok\u0117tojams skundo nagrin\u0117jamas MGK \u2013 patraukli alternatyva d\u0117l operatyvaus proceso ir pakankamai didelio mokes\u010di\u0173 mok\u0117tojams palanki\u0173 sprendimo skai\u010diaus.\u00a0 Daugiausiai gin\u010d\u0173 kyla d\u0117l PVM taikymo. Tik\u0117tina, kad Ekonominio bendradarbiavimo ir pl\u0117tros organizacijos (EBPO) priimta mokestin\u0117s baz\u0117s suma\u017einimo ir pelno perk\u0117limo (angl. BEPS) iniciatyva didins sud\u0117ting\u0173 mokestini\u0173 gin\u010d\u0173 kiek\u012f.<\/p>\n

Patraukliau gin\u010dytis nei teismuose<\/strong><\/h3>\n

Pakeitus teis\u0117s aktus nuo 2004 m. gegu\u017e\u0117s 1 d. Mokestini\u0173 gin\u010d\u0173 komisija tapo neprivaloma mokestinius gin\u010dus nagrin\u0117janti institucija. Kuriam laikui MGK narin\u0117jam\u0173 skund\u0173 skai\u010dius suma\u017e\u0117jo beveik perpus, ta\u010diau nuo 2013 m. v\u0117l nuosekliai auga ir praeitais metais sulauk\u0117 jau 377 skund\u0173.<\/p>\n

2016 m. MGK ir teismams buvo pateikta 416 mokes\u010di\u0173 mok\u0117toj\u0173 pra\u0161ym\u0173 bei skund\u0173 d\u0117l mokes\u010di\u0173 administratori\u0173 sprendim\u0173, ta\u010diau \u012f administracin\u012f teism\u0105 d\u0117l mokes\u010di\u0173 administratori\u0173 sprendim\u0173 kreip\u0117si tik 39 mokes\u010di\u0173 mok\u0117tojai arba beveik 10 kart\u0173 ma\u017eiau lyginant su MGK.<\/p>\n

Anot \u201eCobalt\u201c mokes\u010di\u0173 eksperto Luko Pultara\u017einsko, mokes\u010di\u0173 mok\u0117toj\u0173 sprendim\u0105 kreiptis \u012f MGK, o ne \u012f teism\u0105 lemia operatyvesnis gin\u010do nagrin\u0117jimo procesas ir palyginti didel\u0117 mokes\u010di\u0173 mok\u0117tojams palanki\u0173 sprendim\u0173 dalis.<\/p>\n

\u201eMGK sprendim\u0105 mokestiniame gin\u010de privalo priimti per 60 dien\u0173 nuo skundo gavimo dienos, kai Vilniaus apygardos administraciniame teisme mokestin\u0117s bylos nagrin\u0117jimas gali u\u017etrukti iki 10 m\u0117nesi\u0173.<\/p>\n

2016 m. MGK nagrin\u0117t\u0173 skund\u0173 suma siek\u0117 53,4 mln. EUR. Bendra skund\u0173 suma, kuriuose priimti mokes\u010di\u0173 mok\u0117tojams palank\u016bs sprendimai panaikinant mokes\u010di\u0173 administratori\u0173 reikalavimus buvo lygi 37,2 mln. EUR arba apie 70 proc. vis\u0173 nagrin\u0117t\u0173 skund\u0173 sumos,\u201c \u2013 sako mokes\u010di\u0173 eskpertas.<\/p>\n

Visgi, tur\u0117t\u0173 b\u016bti \u012fvertinta rizika, kad MGK pri\u0117mus mokes\u010di\u0173 mok\u0117tojui nepalank\u0173 sprendim\u0105, j\u012f itin retai pakei\u010dia auk\u0161tesn\u0117s instancijos teismas.<\/p>\n

Anot \u201eCobalt\u201c mokes\u010di\u0173 teis\u0117s srities ekspert\u0173, kiekvien\u0105 kart\u0105 atstovaujant klientams, kyla klausimas \u2013 kreiptis \u012f MGK ar \u012f teism\u0105, nes praktika rodo, kad gavus neigiam\u0105 ir mokes\u010di\u0173 mok\u0117tojui nepalank\u0173 MGK sprendim\u0105, j\u012f pakeisti teismuose labai sud\u0117tinga.<\/p>\n

\u201e2016 m. 75 proc.\u00a0\u00a0apsk\u0173st\u0173 MGK sprendim\u0173 buvo palikti galioti auk\u0161tesn\u0117s instancijos teism\u0173, o dar ankstesniais metais net \u2013 85 proc,\u201c \u2013 sak\u0117\u00a0L.\u00a0Pultara\u017einskas.<\/p>\n

Skund\u0173 tematika kei\u010diasi<\/strong><\/h3>\n

2016 m. suma\u017e\u0117jo skund\u0173 d\u0117l PVM apskai\u010diavim\u0173, kai VMI nurodo, kad dokumentuose nurodytos \u016bkin\u0117s operacijos ne\u012fvyko arba \u012fvyko kitomis s\u0105lygomis, ta\u010diau padaug\u0117jo nagrin\u0117jam\u0173 gin\u010d\u0173, susijusi\u0173 su nulinio PVM tarifo taikymu.<\/p>\n

Spar\u010diai daug\u0117jo gin\u010d\u0173 d\u0117l mokes\u010di\u0173 apskai\u010diavimo, kai gyventoj\u0173 deklaruot\u0173 ir apmokestint\u0173 pajam\u0173 neu\u017etenka j\u0173 i\u0161laidoms padengti. Tuo tarpu, gin\u010d\u0173 d\u0117l individualios veiklos pajam\u0173 bei turto pardavimo apmokestinimo \u2013 suma\u017e\u0117jo.<\/p>\n

Su mokestiniais gin\u010dais dirban\u010dios advokat\u0173 kontoros \u201eCobalt\u201c ekspertai sako, kad 2017 m. tendencijos gali \u0161iek tiek keistis ir gali daug\u0117ti gin\u010d\u0173 d\u0117l pelno mokes\u010dio, kurie jau dabar u\u017eima nemenk\u0105 dal\u012f kontoros kuruojam\u0173 mokestini\u0173 gin\u010d\u0173.<\/p>\n

Akivaizdu, kad skund\u0173 kiekis MGK ir teismuose kasmet vis did\u0117ja. Tokia statistik\u0105 lemia keletas aspekt\u0173. Vis\u0173 pirma, mokes\u010di\u0173 administratoriai tampa vis grie\u017etesni bei aktyvesni.<\/p>\n

\u201eVien per 2016 m. VMI atliko 13 326 kontrol\u0117s veiksmus ir nustat\u0117 94 138 mln. EUR papildomai mok\u0117tin\u0173 sum\u0173\u201c, \u2013 sako \u201eCobalt\u201c mokes\u010di\u0173 ekspertas L.Pultara\u017einskas.<\/p>\n

Taip pat rinkoje padaug\u0117jo konsultant\u0173 aktyviai si\u016blan\u010di\u0173 paslaugas, susijusias su \u016bkio subjekt\u0173 apmokestinimu. BEPS iniciatyva didins sud\u0117ting\u0173 gin\u010d\u0173 skai\u010di\u0173. Tai, kad mokestini\u0173 gin\u010d\u0173 rinka toliau pl\u0117sis, demonstruoja ir matomos tendencijos Lietuvos advokat\u0173 kontorose, kuriose spar\u010diai ple\u010diasi mokes\u010di\u0173 teis\u0117s specialist\u0173 gretos.<\/p>\n

Lietuvos mokes\u010di\u0173 politikai \u012ftakos neabejotinai tur\u0117s ir EBPO priimta mokestin\u0117s baz\u0117s suma\u017einimo ir pelno perk\u0117limo (angl. BEPS) iniciatyva.<\/p>\n

\u201eCobalt\u201c teisininkas Lukas Pultara\u017einskas pamini ir nauj\u0105 dividend\u0173 apmokestinimo taisykl\u0119, kuri \u012fne\u0161\u0117 daug neai\u0161kumo. Tiesa, d\u0117l jos taikymo praktikos n\u0117ra galutinai apsisprendusi nei VMI, nei mokes\u010di\u0173 mok\u0117tojai. Ai\u0161kumo neprideda ir premjero bei finans\u0173 ministro \u0161.m. gegu\u017e\u0117s 4 d. pristatyta mokes\u010di\u0173 reforma, kuri gali gerokai pakeisti Lietuvos mokestin\u0119 aplink\u0105.<\/p>\n

 <\/p>\n

Advokat\u0173 kontoros \u201eCobalt\u201d asocijuotas teisininkas,\u00a0Lukas Pultara\u017einskas<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Pastaraisiais metais verslininkai vis labiau link\u0119 nesutikti ir apsk\u0173sti mokes\u010di\u0173 administratori\u0173 – Valstybin\u0117s moks\u010di\u0173 inspekcijos\u00a0(VMI) ir Muitin\u0117s departamento \u00a0sprendimus d\u0117l papildomai apskai\u010diuot\u0173 mokes\u010di\u0173. Tai rodo nuolat did\u0117jantis Mokestini\u0173 gin\u010d\u0173 komisijos (MGK) gaunamas pra\u0161ym\u0173 ir skund\u0173 kiekis. Mokes\u010di\u0173 mok\u0117tojams skundo nagrin\u0117jamas..<\/p>\n","protected":false},"author":6,"featured_media":32304,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[29],"country":[92],"class_list":["post-31221","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lt","country-lithuania-lt"],"acf":[],"yoast_head":"\nMokes\u010di\u0173 mok\u0117tojai vis da\u017eniau skund\u017eia VMI ir muitin\u0117s sprendimus | COBALT<\/title>\n<meta name=\"description\" content=\"Mokes\u010di\u0173 mok\u0117tojai vis da\u017eniau skund\u017eia VMI ir muitin\u0117s sprendimus. News. Naujienos. Jaunumi. 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