{"id":36024,"date":"2024-04-18T09:23:43","date_gmt":"2024-04-18T06:23:43","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=36024"},"modified":"2024-04-18T09:23:43","modified_gmt":"2024-04-18T06:23:43","slug":"pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lt\/news-cases\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\/","title":{"rendered":"Pajam\u0173 deklaracija: kaip apmokestinti pajamas, gautas pardavus vertybinius popierius?"},"content":{"rendered":"<p><strong>Investicijos \u012f vertybinius popierius kasmet Lietuvoje tampa vis populiaresn\u0117s. Tiesa, pastebima, kad gyventojams vis dar kyla klausim\u0173, <\/strong><strong>susijusi\u0173 su pajam\u0173, gaut\u0173 u\u017e vertybinius popierius, deklaravimu. Rasa Mikutien\u0117, advokat\u0173 profesin\u0117s bendrijos \u201eCOBALT\u201c patar\u0117ja, dalijasi patarimais, \u012f k\u0105 svarbu atkreipti d\u0117mes\u012f deklaruojant tokias pajamas.\u00a0<\/strong><\/p>\n<p>Teisinink\u0117 pastebi, kad Lietuvos gyventojai \u012f vertybinius popierius da\u017eniausiai investuoja per m\u016bs\u0173 \u0161alyje veikian\u010dius tarpininkus, t.y. finans\u0173 maklerio \u012fmones, komercinius bankus ir kt. Tokiu atveju tarpininkas Valstybinei mokes\u010di\u0173 inspekcijai (VMI) pateikia informacij\u0105 apie l\u0117\u0161as, gautas pardavus vertybinius popierius, kurias VMI \u012ftraukia \u012f preliminari\u0105 gyventojo deklaracij\u0105.<\/p>\n<p>\u201eGyventojams svarbu atkreipti d\u0117mes\u012f, kad tarpininkai VMI pateikia informacij\u0105 apie vertybini\u0173 popieri\u0173 pardavimo pajamas, ta\u010diau neb\u016btinai informuoja apie \u012fsigijimo kain\u0105 bei su \u012fsigijimu ar pardavimu susijusias i\u0161laidas. Jas \u012f deklaracij\u0105 turi \u012ftraukti pats gyventojas. Antraip, gyventojo pajam\u0173 mokest\u012f jis mok\u0117s ne nuo pelno, gauto pardavus vertybinius popierius, o nuo vis\u0173 gaut\u0173 pajam\u0173\u201c, \u2013 sako R. Mikutien\u0117.<\/p>\n<p><strong>Kokias i\u0161laidas galima atimti i\u0161 vertybini\u0173 popieri\u0173 pardavimo pajam\u0173? <\/strong><\/p>\n<p>Nors teis\u0117s aktai leid\u017eia i\u0161 pajam\u0173 atimti su vertybini\u0173 popieri\u0173 \u012fsigijimu ir pardavimu susijusius privalomus mok\u0117jimus, \u201eCOBALT\u201c patar\u0117ja pastebi, kad neretai kyla neai\u0161kum\u0173, kokie konkre\u010diai mok\u0117jimai gali b\u016bti atskaitomi.<\/p>\n<p>\u201eBe \u012fsigijimo kainos, i\u0161 vertybini\u0173 popieri\u0173 pardavimo pajam\u0173 galima atimti mokest\u012f u\u017e notaro veiksmus, atlyginim\u0105 u\u017e atliktas vertybini\u0173 popieri\u0173 registravimo paslaugas. Gyventojams b\u016btina tur\u0117ti tokias i\u0161laidas pagrind\u017eian\u010dius dokumentus, ta\u010diau j\u0173 prid\u0117ti prie deklaracijos nereikia\u201c, \u2013 atkreipia d\u0117mes\u012f teisinink\u0117.<\/p>\n<p>Mikutien\u0117 taip pat pabr\u0117\u017eia, kad jei konkre\u010diais vertybiniais popieriais galima prekiauti tik per vie\u0161osios apyvartos tarpinink\u0105, tuomet i\u0161 pardavimo pajam\u0173 galima atimti ir jam sumok\u0117t\u0105 komisin\u012f atlyg\u012f u\u017e konkre\u010dios transakcijos \u012fvykdym\u0105. Ta\u010diau jei \u012f tarpinink\u0105 buvo kreiptasi savanori\u0161kai, siekiant gauti patarim\u0105 investavimo klausimais ar pan., jo atlygio i\u0161 pardavimo kainos i\u0161skai\u010diuoti negalima.<\/p>\n<p>Be to, i\u0161 vertybini\u0173 popieri\u0173 perleidimo pajam\u0173 negalima i\u0161skai\u010diuoti pal\u016bkan\u0173, sumok\u0117t\u0173 u\u017e paskol\u0105, kuri buvo panaudota vertybiniams popieriams \u012fsigyti, sako teisinink\u0117.<\/p>\n<p><strong>Kokioms pajamoms taikoma GPM lengvata?<\/strong><\/p>\n<p>Taip pat svarbu nepamir\u0161ti, jog vertybini\u0173 popieri\u0173 perleidimo pajamoms taikoma GPM lengvata. Jei suma, likusi i\u0161 vertybini\u0173 popieri\u0173 perleidimo pajam\u0173 at\u0117mus \u012fsigijimo kain\u0105 ir aptartas i\u0161laidas, vir\u0161ys 500 Eur sum\u0105, ji bus apmokestinama GPM. Jei skirtumas nevir\u0161ija 500 Eur sumos, jis neapmokestinamas ir vertybini\u0173 popieri\u0173 perleidimo pajam\u0173 deklaruoti apskritai neprivaloma.<\/p>\n<p>\u201eLengvata netaikoma, jei perleid\u017eiamus vertybini\u0173 popierius i\u0161leido tikslin\u0117s teritorijos \u012fmon\u0117 arba, jei pajamos yra gaunamos i\u0161 tikslin\u0117s teritorijos \u012fmon\u0117s ar gyventojo. Be to, lengvata netaikoma, jei vertybinius popierius superka pati jas i\u0161leidusi \u012fmon\u0117. Pavyzd\u017eiui, \u012fmon\u0117 superka akcijas, nes ma\u017eina \u012fstatin\u012f kapital\u0105 arba yra likviduojama\u201c, \u2013 pabr\u0117\u017eia patar\u0117ja.<\/p>\n<p>Vertybini\u0173 popieri\u0173 perleidimo pajamos apmokestinamos 15 arba 20 proc. GPM. Auk\u0161tesnis tarifas taikomas, jei bendra gyventojo metini\u0173 pajam\u0173, ne\u012fskaitant darbo santyki\u0173 ir individualios veiklos pajam\u0173, suma vir\u0161ija 120 \u0161aliies vidutini\u0173 darbo u\u017emokes\u010di\u0173, kas 2023 m. sudar\u0117 202 188 Eur.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Investicijos \u012f vertybinius popierius kasmet Lietuvoje tampa vis populiaresn\u0117s. Tiesa, pastebima, kad gyventojams vis dar kyla klausim\u0173, susijusi\u0173 su pajam\u0173, gaut\u0173 u\u017e vertybinius popierius, deklaravimu. Rasa Mikutien\u0117, advokat\u0173 profesin\u0117s bendrijos \u201eCOBALT\u201c patar\u0117ja, dalijasi patarimais, \u012f k\u0105 svarbu atkreipti d\u0117mes\u012f deklaruojant..<\/p>\n","protected":false},"author":16,"featured_media":9960,"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-36024","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lt","country-lithuania-lt"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pajam\u0173 deklaracija: kaip apmokestinti pajamas, gautas pardavus vertybinius popierius? | COBALT<\/title>\n<meta name=\"description\" content=\"Pajam\u0173 deklaracija: kaip apmokestinti pajamas, gautas pardavus vertybinius popierius?. News. Naujienos. Jaunumi. Uudised.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cobalt.legal\/lt\/news-cases\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pajam\u0173 deklaracija: kaip apmokestinti pajamas, gautas pardavus vertybinius popierius? | COBALT\" \/>\n<meta property=\"og:description\" content=\"Pajam\u0173 deklaracija: kaip apmokestinti pajamas, gautas pardavus vertybinius popierius?. News. Naujienos. Jaunumi. Uudised.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cobalt.legal\/lt\/news-cases\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\/\" \/>\n<meta property=\"og:site_name\" content=\"COBALT\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/CobaltLegal\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-04-18T06:23:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/Rasa-Mikutiene2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2044\" \/>\n\t<meta property=\"og:image:height\" content=\"1788\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Aist\u0117 Gustait\u0117\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Aist\u0117 Gustait\u0117\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minut\u0117s\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/news-cases\\\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/news-cases\\\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\\\/\"},\"author\":{\"name\":\"Aist\u0117 Gustait\u0117\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/#\\\/schema\\\/person\\\/93e2d27fb8bc6a7f4cdc4d7f983f5d46\"},\"headline\":\"Pajam\u0173 deklaracija: kaip apmokestinti pajamas, gautas pardavus vertybinius popierius?\",\"datePublished\":\"2024-04-18T06:23:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/news-cases\\\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\\\/\"},\"wordCount\":491,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/news-cases\\\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/Rasa-Mikutiene2.jpg\",\"articleSection\":[\"Uncategorized @lt\"],\"inLanguage\":\"lt-LT\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/news-cases\\\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/news-cases\\\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\\\/\",\"name\":\"Pajam\u0173 deklaracija: kaip apmokestinti pajamas, gautas pardavus vertybinius popierius? | COBALT\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/news-cases\\\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/news-cases\\\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/Rasa-Mikutiene2.jpg\",\"datePublished\":\"2024-04-18T06:23:43+00:00\",\"description\":\"Pajam\u0173 deklaracija: kaip apmokestinti pajamas, gautas pardavus vertybinius popierius?. News. Naujienos. Jaunumi. Uudised.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/news-cases\\\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\\\/#breadcrumb\"},\"inLanguage\":\"lt-LT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/news-cases\\\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"lt-LT\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/news-cases\\\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/Rasa-Mikutiene2.jpg\",\"contentUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/Rasa-Mikutiene2.jpg\",\"width\":2044,\"height\":1788},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/news-cases\\\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Pajam\u0173 deklaracija: kaip apmokestinti pajamas, gautas pardavus vertybinius popierius?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/#website\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/\",\"name\":\"COBALT\",\"description\":\"Top-tier law services in Estonia, Latvia and Lithuania\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"lt-LT\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/#organization\",\"name\":\"COBALT\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"lt-LT\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/cobalt-logo.png\",\"contentUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/cobalt-logo.png\",\"width\":400,\"height\":116,\"caption\":\"COBALT\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/CobaltLegal\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/#\\\/schema\\\/person\\\/93e2d27fb8bc6a7f4cdc4d7f983f5d46\",\"name\":\"Aist\u0117 Gustait\u0117\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lt\\\/author\\\/aiste\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Pajam\u0173 deklaracija: kaip apmokestinti pajamas, gautas pardavus vertybinius popierius? | COBALT","description":"Pajam\u0173 deklaracija: kaip apmokestinti pajamas, gautas pardavus vertybinius popierius?. News. Naujienos. Jaunumi. Uudised.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cobalt.legal\/lt\/news-cases\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\/","og_locale":"lt_LT","og_type":"article","og_title":"Pajam\u0173 deklaracija: kaip apmokestinti pajamas, gautas pardavus vertybinius popierius? | COBALT","og_description":"Pajam\u0173 deklaracija: kaip apmokestinti pajamas, gautas pardavus vertybinius popierius?. News. Naujienos. Jaunumi. Uudised.","og_url":"https:\/\/www.cobalt.legal\/lt\/news-cases\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\/","og_site_name":"COBALT","article_publisher":"https:\/\/www.facebook.com\/CobaltLegal\/","article_published_time":"2024-04-18T06:23:43+00:00","og_image":[{"width":2044,"height":1788,"url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/Rasa-Mikutiene2.jpg","type":"image\/jpeg"}],"author":"Aist\u0117 Gustait\u0117","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Aist\u0117 Gustait\u0117","Est. reading time":"3 minut\u0117s"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cobalt.legal\/lt\/news-cases\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\/#article","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lt\/news-cases\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\/"},"author":{"name":"Aist\u0117 Gustait\u0117","@id":"https:\/\/www.cobalt.legal\/lt\/#\/schema\/person\/93e2d27fb8bc6a7f4cdc4d7f983f5d46"},"headline":"Pajam\u0173 deklaracija: kaip apmokestinti pajamas, gautas pardavus vertybinius popierius?","datePublished":"2024-04-18T06:23:43+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cobalt.legal\/lt\/news-cases\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\/"},"wordCount":491,"publisher":{"@id":"https:\/\/www.cobalt.legal\/lt\/#organization"},"image":{"@id":"https:\/\/www.cobalt.legal\/lt\/news-cases\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/Rasa-Mikutiene2.jpg","articleSection":["Uncategorized @lt"],"inLanguage":"lt-LT"},{"@type":"WebPage","@id":"https:\/\/www.cobalt.legal\/lt\/news-cases\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\/","url":"https:\/\/www.cobalt.legal\/lt\/news-cases\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\/","name":"Pajam\u0173 deklaracija: kaip apmokestinti pajamas, gautas pardavus vertybinius popierius? | COBALT","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lt\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cobalt.legal\/lt\/news-cases\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\/#primaryimage"},"image":{"@id":"https:\/\/www.cobalt.legal\/lt\/news-cases\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/Rasa-Mikutiene2.jpg","datePublished":"2024-04-18T06:23:43+00:00","description":"Pajam\u0173 deklaracija: kaip apmokestinti pajamas, gautas pardavus vertybinius popierius?. News. Naujienos. Jaunumi. Uudised.","breadcrumb":{"@id":"https:\/\/www.cobalt.legal\/lt\/news-cases\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\/#breadcrumb"},"inLanguage":"lt-LT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cobalt.legal\/lt\/news-cases\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\/"]}]},{"@type":"ImageObject","inLanguage":"lt-LT","@id":"https:\/\/www.cobalt.legal\/lt\/news-cases\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\/#primaryimage","url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/Rasa-Mikutiene2.jpg","contentUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/Rasa-Mikutiene2.jpg","width":2044,"height":1788},{"@type":"BreadcrumbList","@id":"https:\/\/www.cobalt.legal\/lt\/news-cases\/pajamu-deklaracija-kaip-apmokestinti-pajamas-gautas-pardavus-vertybinius-popierius\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cobalt.legal\/lt\/"},{"@type":"ListItem","position":2,"name":"Pajam\u0173 deklaracija: kaip apmokestinti pajamas, gautas pardavus vertybinius popierius?"}]},{"@type":"WebSite","@id":"https:\/\/www.cobalt.legal\/lt\/#website","url":"https:\/\/www.cobalt.legal\/lt\/","name":"COBALT","description":"Top-tier law services in Estonia, Latvia and Lithuania","publisher":{"@id":"https:\/\/www.cobalt.legal\/lt\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cobalt.legal\/lt\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"lt-LT"},{"@type":"Organization","@id":"https:\/\/www.cobalt.legal\/lt\/#organization","name":"COBALT","url":"https:\/\/www.cobalt.legal\/lt\/","logo":{"@type":"ImageObject","inLanguage":"lt-LT","@id":"https:\/\/www.cobalt.legal\/lt\/#\/schema\/logo\/image\/","url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/cobalt-logo.png","contentUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/cobalt-logo.png","width":400,"height":116,"caption":"COBALT"},"image":{"@id":"https:\/\/www.cobalt.legal\/lt\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/CobaltLegal\/"]},{"@type":"Person","@id":"https:\/\/www.cobalt.legal\/lt\/#\/schema\/person\/93e2d27fb8bc6a7f4cdc4d7f983f5d46","name":"Aist\u0117 Gustait\u0117","url":"https:\/\/www.cobalt.legal\/lt\/author\/aiste\/"}]}},"_links":{"self":[{"href":"https:\/\/www.cobalt.legal\/lt\/wp-json\/wp\/v2\/posts\/36024","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cobalt.legal\/lt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cobalt.legal\/lt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lt\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lt\/wp-json\/wp\/v2\/comments?post=36024"}],"version-history":[{"count":1,"href":"https:\/\/www.cobalt.legal\/lt\/wp-json\/wp\/v2\/posts\/36024\/revisions"}],"predecessor-version":[{"id":36025,"href":"https:\/\/www.cobalt.legal\/lt\/wp-json\/wp\/v2\/posts\/36024\/revisions\/36025"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lt\/wp-json\/wp\/v2\/media\/9960"}],"wp:attachment":[{"href":"https:\/\/www.cobalt.legal\/lt\/wp-json\/wp\/v2\/media?parent=36024"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lt\/wp-json\/wp\/v2\/categories?post=36024"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lt\/wp-json\/wp\/v2\/country?post=36024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}