VersloSavaite.lt   
2010 09 01, 12:16
Teisinė konsultacija. Ar reikia mokėti mokesčius sustabdžius įmonės veiklą?

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Darius Sabaitis
„Įmonės (UAB) veikla sustabdyta, bet įmonė egzistuoja. Visi darbuotojai atleisti. Su jais atsiskaityta. Ar įmonės savininkas turėtų mokėti kokius nors mokesčius?“, klausia Verslosavaite.lt skaitytoja. Konsultuoja teisės įmonės UAB „LB BALTIC“ generalinis direktorius Darius Sabaitis.

 

ATSAKYMAS. Jei įmonėje nėra dirbančių darbuotojų, o visi priklausę mokėti mokesčiai sumokėti ir įmonė valstybės biudžetui neskolinga, tuomet jokių mokesčių mokėti nereikia.

 

Dėl įmonės akcininkų – įmonės akcininkai apskritai neturi prievolės mokėti mokesčius – ši prievolė priklauso įmonės direktoriui.

 

Šiame straipsnyje yra pateikti UAB „LB BALTIC“ teisininkų komentarai, pagrįsti teisės aktų ir teismų praktikos analize. Šis straipsnis negali būti laikomas oficialia teisine išvada. Dėl teisinės konsultacijos konkrečiu atveju prašome kreiptis į UAB „LB BALTIC“ teisininkus.

 

 

 

 

 

 

UAB „LB BALTIC"

LAW & BUSINESS COMPANY

Naugarduko g. 41-217

LT-03227, Vilnius

Tel. / Fax. 852030795

Tel. 867472024

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www.lbbaltic.lt

 

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