{"id":28262,"date":"2022-11-12T16:08:25","date_gmt":"2022-11-12T14:08:25","guid":{"rendered":"https:\/\/financer.lt\/?post_type=how_to&#038;p=28262"},"modified":"2024-09-04T16:48:26","modified_gmt":"2024-09-04T13:48:26","slug":"deklaravimas-kaip-deklaruoti-pajamas","status":"publish","type":"how_to","link":"https:\/\/financer.lt\/asmeniniai-finansai\/straipsniai\/deklaravimas-kaip-deklaruoti-pajamas\/","title":{"rendered":"Deklaravimas 2024: Kaip Deklaruoti Pajamas?"},"content":{"rendered":"\n<p><strong>Pajam\u0173 deklaravimas<\/strong> &#8211; viena svarbiausi\u0173 kasmetini\u0173 atsakomybi\u0173, kurias turi atlikti dalis Lietuvos gyventoj\u0173.<\/p>\n\n\n\n<p>Jei jums \u0161iemet pirm\u0105 kart\u0105 atsirado prievol\u0117 deklaruoti pajamas, visai gali b\u016bti, jog nesate tikri, kaip tai padaryti.<\/p>\n\n\n\n<p>\u0160iame puslapyje rasite atsakymus \u012f pagrindinius klausimus &#8211; kaip reikia deklaruoti pajamas, kokiais atvejais reikia tai daryti, bei kokio dyd\u017eio GPM teks sumok\u0117ti. Prad\u0117kime!<\/p>\n\n\n\n\n\n<h2 class=\"wp-block-heading\" id=\"Kuriais_atvejais_privaloma_deklaruoti_pajamas\">Kuriais atvejais privaloma deklaruoti pajamas?<\/h2>\n\n\n\n<p>Toli gra\u017eu ne visiems Lietuvos pilie\u010diams atsiranda prievol\u0117 deklaruoti pajamas.<\/p>\n\n\n\n<p>Vis d\u0117lto, yra keletas pagrindini\u0173 kriterij\u0173, nusakan\u010di\u0173 atvejus, kai deklaruoti pajamas u\u017e praeitus kalendorinius metus &#8211; privaloma.<\/p>\n\n\n<div class=\"fn_block block_fn_pros_cons\"><ul class=\"check\"><h3 id=\"Deklaruoti_privaloma_jei\">Deklaruoti privaloma, jei:<\/h3><li><p><strong>Gavote B klas\u0117s pajam\u0173.<\/strong><\/p>\n<p>U\u017edirbote i\u0161 nuomos, investavimo, brangiau pardav\u0117te 3 metus nei\u0161laikyt\u0105 automobil\u012f, u\u017edirbote i\u0161 pal\u016bkan\u0173 ir t.t.<\/p>\n<\/li><li><p><strong>\u012eregistravote individuali\u0105 veikl\u0105.<\/strong><\/p>\n<p>Deklaracij\u0105 pateikti reikia net tuo atveju, jei pajam\u0173 negavote.<\/p>\n<\/li><li><p><strong>\u012esigijote Verlo Liudijim\u0105.<\/strong><\/p>\n<p>Deklaracij\u0105 pateikti reikia net tuo atveju, jei pajam\u0173 negavote.<\/p>\n<\/li><li><p><strong>Esate valstyb\u0117s tarnautojas.<\/strong><\/p>\n<p>Visi valstyb\u0117s tarnautojai, politikai ir t.t. privalo deklaruoti ne tik pajamas, bet ir turt\u0105.<\/p>\n<\/li><li><p><strong>Norite pasinaudoti Valstybin\u0117mis Lengvatomis.<\/strong><\/p>\n<p>Pavyzd\u017eiui: norite gauti lengvat\u0105 u\u017e automobilio remont\u0105, vaik\u0173 prie\u017ei\u016br\u0105, gyvyb\u0117s draudim\u0105 bei \u012fmokas \u012f pensij\u0173 fondus ir t.t.<\/p>\n<\/li><li><p><strong>Vyksta GPM perskai\u010diavimas.<\/strong><\/p>\n<p>D\u0117l GPM perskai\u010diavimo, taikant progresin\u0119 mokes\u010dio sistem\u0105.<\/p>\n<\/li><\/ul><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"Kada_Deklaruojamos_Pajamos\">Kada Deklaruojamos Pajamos?<\/h3>\n\n\n\n<p>Pajamos yra deklaruojamos u\u017e pra\u0117jusius kalendorinius metus, ta\u010diau ne iki v\u0117liau kaip Gegu\u017e\u0117s 2 dienos.<\/p>\n\n\n<div class=\"fn_block block_fn_msg_box boxed\"><div class=\"fn_block__icon\"><\/div><h3 id=\"Pajam_Deklaravimas_2023\">Pajam\u0173 Deklaravimas 2024<\/h3><p style=\"text-align: center;\">2023 Metais Gaut\u0173 Pajam\u0173 Deklaravimo Terminas:<\/p>\n<p style=\"text-align: center;\"><strong>Nuo 2024 met\u0173 Sausio 1<\/strong> dienos, <strong>iki 2024 met\u0173 Gegu\u017e\u0117s 2<\/strong> dienos.<\/p><\/div>\n\n<div class=\"fn_block block_fn_button  buttons  is-flex is-flex-direction-column is-align-items-center\"><a href=\"https:\/\/financer.lt\/asmeniniai-finansai\/\" class=\"button  is-rounded is-primary is-inverted is-outlined is-medium is-fullwidth\" target=\"_blank\"  >I\u0161mokite elgtis su Asmeniniais Finansais<\/a><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"Kaip_deklaruoti_pajamas\">Kaip deklaruoti pajamas?<\/h2>\n\n\n\n<p>Pajam\u0173 deklaravimas ilg\u0105 laik\u0105 buvo gan\u0117tinai komplikuotas, laiko u\u017eimantis procesas.<\/p>\n\n\n\n<p>Laimei, \u0161iuo metu u\u017epildyti pajam\u0173 deklaracij\u0105 galite vos per 15 minu\u010di\u0173 i\u0161 savo nam\u0173, pasinaudoj\u0119 Deklaracijos Vedliu.<\/p>\n\n\n<h3 id=\"Pajam_Deklaravimo_Procesas\">Pajam\u0173 Deklaravimo Procesas<\/h3><div class=\"howto_desc\"><p>Trumpai aptarkime pajam\u0173 deklaracijos proces\u0105 elektroniniu b\u016bdu. Tai &#8211; papras\u010diausias ir grei\u010diausias b\u016bdas deklaruoti pajamas, jei jums atsirado tokia prievol\u0117.<\/p><\/div><h4>\u017dingsniai<\/h4><div class=\"single-article__steps-toc_step\"><a href=\"#step_1\">1. Prisijunkite prie EDS.<\/a><\/div><div class=\"single-article__steps-toc_step\"><a href=\"#step_2\">2. Pasirinkite Deklaravimo Vedl\u012f<\/a><\/div><div class=\"single-article__steps-toc_step\"><a href=\"#step_3\">3. Atsakykite \u012f Vedlio Klausimus<\/a><\/div><div class=\"single-article__steps-toc_step\"><a href=\"#step_4\">4. Patvirtinkite duomenis<\/a><\/div><div class=\"single-article__steps-toc_step\"><a href=\"#step_5\">5. Sumok\u0117kite Gyventoj\u0173 Pajam\u0173 Mokest\u012f<\/a><\/div><div class=\"single-article__steps\">        <style>\n            .single-article__steps-items .single-article__steps-content {\n                background: #FFFFFF;\n                padding: 30px;\n                margin: 0 0 30px 0;\n                border-radius: 10px;\n                box-shadow: 0 0 10px 0 rgba(0, 0, 0, 0.14);\n                width: calc(100% - 5px);\n            }\n            .single-article__steps-items .single-article__steps-counter {\n                padding: 5px 20px;\n                border-radius: 3px;\n                background-color: #F5E7D8;\n                display: inline-block;\n                top: 15px;\n                left: -30px;\n                position: relative;\n                font-size: 16px;\n                font-weight: 600;\n            }\n\/*            .single-article__steps-items::before {\n                content: \"\";\n                position: absolute;\n                top: 20px;\n                left: 0;\n                height: calc(100% + 40px);\n                border-left: 2px dashed #e0e0e1;\n            }*\/\n            .single-article__conclusion-tag {\n                padding: 5px 20px;\n                border-radius: 3px;\n                color: #000000;\n                background-color: #F5E7D8;\n                display: inline-block;\n                top: 15px;\n                left: -30px;\n                position: relative;\n                font-size: 16px;\n                font-weight: 600;\n            }\n            .single-article__conclusion-item {\n                background: #FFFFFF;\n                padding: 30px;\n                margin: 0 0 30px 0;\n                border-radius: 10px;\n                box-shadow: 0 0 10px 0 rgba(0, 0, 0, 0.14);\n            }\n        <\/style>\n        <div class=\"single-article__steps-items\"><div class=\"single-article__steps-counter\" id=\"step_1\">1 \u017dingsnis<\/div><div class=\"single-article__steps-content\"><h3 id=\"Prisijunkite-prie-EDS\">Prisijunkite prie EDS.<\/h3><p>Prisijunkite prie <a href=\"https:\/\/deklaravimas.vmi.lt\/lt\/Pradinis_Prisijungimo_puslapis\/Prisijungimasperisorinessistemas.aspx\">Elektronin\u0117s Deklaravimo Sistemos<\/a> &#8211; tai padaryti galite su savo el. bankininkyst\u0117s prisijungimu.<\/p>\n<p>Jums nereikia kurti jokios paskyros &#8211; tiesiog spustelkite ,,Prisijungti&#8221; ir pasirinkite prisijungimo b\u016bd\u0105.<\/p>\n<p><strong>Pagrindiniai prisijungimo b\u016bdai:<\/strong><\/p>\n<ul>\n<li>Per i\u0161orines sistemas (el. bankininkyst\u0117).<\/li>\n<li>Su VMI priemon\u0117mis.<\/li>\n<li>Su elektroniniu para\u0161u.<\/li>\n<\/ul><\/div><div class=\"single-article__steps-counter\" id=\"step_2\">2 \u017dingsnis<\/div><div class=\"single-article__steps-content\"><h3 id=\"Pasirinkite-Deklaravimo-Vedli\">Pasirinkite Deklaravimo Vedl\u012f<\/h3><p>Kitas \u017eingsnis &#8211; atsidaryti deklaravimo vedl\u012f.<\/p>\n<p>Tai &#8211; visai neseniai \u012fgalinta priemon\u0117, suteikianti galimyb\u0119 pajamas deklaruoti klausim\u0173-atsakym\u0173 principu, vietoj to, jog tekt\u0173 pildyti gan\u0117tinai komplikuotas formas.<\/p><\/div><div class=\"single-article__steps-counter\" id=\"step_3\">3 \u017dingsnis<\/div><div class=\"single-article__steps-content\"><h3 id=\"Atsakykite-i-Vedlio-Klausimus\">Atsakykite \u012f Vedlio Klausimus<\/h3><p>\u017dingsnis po \u017eingsnio, atsakykite \u012f visus Vedlio u\u017eduotus klausimus. Dal\u012f duomen\u0173 vedlys jau tur\u0117s, o dal\u012f gali tekti \u012fvesti patiems.<\/p>\n<p>Pagrindiniai u\u017eduodami\u00a0 klausim\u0173 tipai:<\/p>\n<ul>\n<li>Klausimai apie gaut\u0173 pajam\u0173 dyd\u012f.<\/li>\n<li>Klausimai apie patirtas i\u0161laidas.<\/li>\n<li>Klausimai apie individuali\u0105 veikl\u0105 \/ verslo liudijim\u0105.<\/li>\n<\/ul>\n<p>Tam tikrais atvejais, gali tekti pagr\u012fsti savo pajamas\/i\u0161laidas su banko i\u0161ra\u0161o failu. J\u012f galite susikurti bei atsisi\u0173sti prisijung\u0119 prie savo elektronin\u0117s bankininkyst\u0117s.<\/p><\/div><div class=\"single-article__steps-counter\" id=\"step_4\">4 \u017dingsnis<\/div><div class=\"single-article__steps-content\"><h3 id=\"Patvirtinkite-duomenis\">Patvirtinkite duomenis<\/h3><p>Atsakius \u012f visus reikiamus klausimus, per\u017evelkite savo atsakymus bei patvirtinkite, jog jie yra teisingi.<\/p>\n<p>Vedlys automati\u0161kai sugeneruos pajam\u0173 deklaracij\u0105, o jums bus pateikta mok\u0117tina GPM suma.<\/p><\/div><\/div>            <div class=\"single-article__conclusion\">\n                <div class=\"single-article__conclusion-tag\" id=\"step_5\">I\u0161vada<\/div>\n                <div class=\"single-article__conclusion-item\">\n                    <div class=\"single-article__conclusion-content\">\n                                                    <h3>Sumok\u0117kite Gyventoj\u0173 Pajam\u0173 Mokest\u012f<\/h3>\n                                                <p>Galiausiai, jums teliks sumok\u0117ti GPM &#8211; t\u0105 gal\u0117site padaryti i\u0161 karto, arba per nustatytus sumok\u0117jimo terminus.<\/p>\n<p>Jei sumok\u0117ti GPM \u0161iuo metu jums b\u016bt\u0173 sud\u0117tinga, galite teikti pra\u0161ym\u0105 Pajam\u0173 Mokes\u010dio Sumok\u0117jimui Dalimis, bei reikiam\u0105 sum\u0105 sumok\u0117ti ma\u017eesn\u0117mis \u012fmokomis per ilgesn\u012f laik\u0105.<\/p>                    <\/div>\n                <\/div>\n            <\/div>\n            <\/div>\n\n<div class=\"fn_block block_fn_faq_list\"><h3 id=\"Pajam_Deklaravimas___DUK\">Pajam\u0173 Deklaravimas &#8211; D.U.K.<\/h3><h4>Kas privalo Deklaruoti Pajamas?<\/h4><div class=\"faq_inner\"><p>Deklaruoti Pajamas privalo asmenys, per pra\u0117jus\u012f mokestin\u012f laikotarp\u012f gav\u0119 B klas\u0117s pajam\u0173, taip pat tie, kurie vykd\u0117 Individuali\u0105 Veikl\u0105 ar dirbo pagal Verslo Liudijim\u0105, kuriems reikia perskai\u010diuoti MNPD, bei tie, kurie nori gauti valstyb\u0117s lengvat\u0173.<\/p><\/div><h4>Kas yra B klas\u0117s pajamos?<\/h4><div class=\"faq_inner\"><p>Keletas B klas\u0117s pajam\u0173 pavyzd\u017ei\u0173:<\/p>\n<ul>\n<li>Pelnas i\u0161 automobilio pardavimo (jo nei\u0161laikius bent 3 metus).<\/li>\n<li>Pajamos i\u0161 azartini\u0173 lo\u0161im\u0173.<\/li>\n<li>Pajamos i\u0161 b\u016bsto nuomos.<\/li>\n<li>Pajamos i\u0161 investavimo.<\/li>\n<li>Pajamos i\u0161 MB naryst\u0117s.<\/li>\n<\/ul><\/div><h4>Deklaravimas 2024 &#8211; iki kada reikia deklaruoti pajamas?<\/h4><div class=\"faq_inner\"><p>Pajamas u\u017e 2023 metus j\u016bs turite deklaruoti<strong> iki 2024 met\u0173 Gegu\u017e\u0117s 2 dienos.<\/strong><\/p><\/div><h4>Kok\u012f mokest\u012f reikia mok\u0117ti nuo deklaruot\u0173 pajam\u0173?<\/h4><div class=\"faq_inner\"><p>Jei atsiranda tokia prievol\u0117, jums reik\u0117s mok\u0117ti GPM &#8211; gyventoj\u0173 pajam\u0173 mokest\u012f, kuris bus paskai\u010diuotas nuo j\u016bs\u0173 gaut\u0173 pajam\u0173 (i\u0161 j\u0173 at\u0117mus \u012fvairius atskaitymus, neapmokestinamas pajamas).<\/p><\/div><h4>Kas yra GPM (Gyventoj\u0173 Pajam\u0173 Mokestis)?<\/h4><div class=\"faq_inner\"><p>GPM &#8211; mokestis, kur\u012f gyventojai moka valstybei u\u017e gaut\u0105 peln\u0105. T.y., tai vadinamas Pelno Mokestis.<\/p><\/div><h4>Kokio dyd\u017eio GPM tarifas taikomas?<\/h4><div class=\"faq_inner\"><p>GPM tarifas gali svyruoti <strong>tarp 5 &#8211; 32%<\/strong>, priklausomai nuo j\u016bs\u0173 pajam\u0173 tipo bei dyd\u017eio.<\/p>\n<p>Tipi\u0161kai, kuo ma\u017eesn\u0117s pajamos, tuo ma\u017eesnis ir GPM tarifas.<\/p><\/div><h4>Kokie GPM atskaitymai galimi?<\/h4><div class=\"faq_inner\"><p>Prie\u0161 skai\u010diuojant privalom\u0105 sumok\u0117ti GPM, nuo j\u016bs\u0173 gaut\u0173 pajam\u0173 gali b\u016bti atskaityti \u0161ie dalykai:<\/p>\n<ul>\n<li>NPD (neapmokestinamas pajam\u0173 dydis).<\/li>\n<li>Akcij\u0173\/vertybini\u0173 popieri\u0173 \u012fsigijimo kain\u0105.<\/li>\n<li>500\u20ac neapmokestinamas limitas (pelno i\u0161 akcij\u0173 atveju).<\/li>\n<li>Neapmokestinamos pajamos (kompensacijos, draudimas, labdara ir t.t.).<\/li>\n<li>30% nuo pajam\u0173 (vykdant Individuali\u0105 Veikl\u0105).<\/li>\n<li>Faktin\u0117s i\u0161laidos, grind\u017eiamos dokumentais.<\/li>\n<\/ul><\/div><h4>Neturiu l\u0117\u0161\u0173 GPM susimok\u0117ti &#8211; k\u0105 daryti?<\/h4><div class=\"faq_inner\"><p>Jei neturite pakankamai l\u0117\u0161\u0173 susimok\u0117ti GPM, galite kreiptis \u012f VMI d\u0117l GPM atid\u0117jimo ar jo sumok\u0117jimo dalimis.<\/p><\/div><h4>Kaip Deklaruoti Pajamas?<\/h4><div class=\"faq_inner\"><p>Deklaruoti pajamas galite prisijung\u0119 prie <a href=\"https:\/\/deklaravimas.vmi.lt\/lt\/Pradinis_Prisijungimo_puslapis\/Prisijungimasperisorinessistemas.aspx\">Elektronin\u0117s Deklaravimo Sistemos (EDS)<\/a>, bei pasirink\u0119 Deklaravim\u0105 su Vedlio pagalba.<\/p><\/div><h4>Kiek u\u017etrunka deklaruoti pajamas?<\/h4><div class=\"faq_inner\"><p>D\u0117l naujai \u012fgalinti deklaravimo vedlio, pajamas deklaruoti galite vos per 15 minu\u010di\u0173.<\/p><\/div><h4>Pajam\u0173 Deklaravimas &#8211; kokie dokumentai reikalingi?<\/h4><div class=\"faq_inner\"><p>Tam tikrais atvejais, jums gali tekti pateikti tam tikrus dokumentus.<\/p>\n<ul>\n<li>Jei vykdote individuali\u0105 veikl\u0105, jums gali tekti pateikti s\u0105skaitas\/banko i\u0161ra\u0161\u0105 pajamoms patvirtinti.<\/li>\n<li>Taip pat, net jei nesiver\u010diate individualia veikla, jums gali tekti pateikti \u012fvairias s\u0105skaitas, jei norite gauti atskaitymus nuo pelno pagal faktines i\u0161laidas.<\/li>\n<\/ul><\/div><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"Gyventoj_pajam_mokestis___kas_tai\">Gyventoj\u0173 pajam\u0173 mokestis &#8211; kas tai?<\/h2>\n\n\n\n<p>Gyventoj\u0173 Pajam\u0173 Mokestis (GPM) &#8211; mokestis, kur\u012f moka visi pajamas gaunantys Lietuvos gyventojai.<\/p>\n\n\n<div class=\"fn_block block_fn_msg_box key-takeaways\"><div class=\"fn_block__icon\"><\/div><h3 id=\"GPM_Svarba\">GPM Svarba<\/h3><p>GPM yra vienas svarbiausi\u0173 valstyb\u0119 i\u0161laikan\u010di\u0173 mokes\u010di\u0173, kurio svarba prilyginama gyventojams geriau \u017einomam 21% PVM mokes\u010diui.<\/p><\/div>\n\n\n<h4 class=\"wp-block-heading\">J\u016bs &#8211; GPM mok\u0117tojas<\/h4>\n\n\n\n<p>Jei esate dirbantis(-i), j\u016bs mokate GPM. Net jei anks\u010diau jums neteko deklaruoti pajam\u0173, j\u016bs vis tiek valstybei mok\u0117jote GPM &#8211; u\u017e jus t\u0105 dar\u0117 (daro) j\u016bs\u0173 darbdavys.<\/p>\n\n\n\n<p>Vienintelis skirtumas tas, jog nuo savaranki\u0161kai deklaruot\u0173 pajam\u0173, GPM teks susimok\u0117ti patiems.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"GPM_Tarifai\">GPM Tarifai<\/h3>\n\n\n\n<p>Trumpai aptarkime pagrindinius tarifus, taikomus asmenims, kuriems atsirado prievol\u0117 mok\u0117ti GPM.<\/p>\n\n\n\n<p>\u017demiau pateiktoje lentel\u0117je galite \u012fvertinti, kokio dyd\u017eio GPM jums bus taikomas.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-fn-tables shortcode-no\"><table><thead><tr><th>GPM Norma<\/th><th>Pajam\u0173 Tipas<\/th><\/tr><\/thead><tbody><tr><td>20%<\/td><td>Pajamos i\u0161 darbo santyki\u0173, nevir\u0161ijan\u010dios 60 VDU*.<\/td><\/tr><tr><td>32%<\/td><td>Pajamos i\u0161 darbo santyki\u0173, <strong>vir\u0161ijan\u010dios<\/strong> 60 VDU* limit\u0105.<\/td><\/tr><tr><td>15%<\/td><td>\u012evairios i\u0161mokos: Ligos, Ilgalaikio Darbo, <br>Motinyst\u0117s, T\u0117vyst\u0117s, Vaiko Prie\u017ei\u016bros<\/td><\/tr><tr><td>15%<\/td><td>Pajamos i\u0161 Dividend\u0173.<\/td><\/tr><tr><td>15%<\/td><td>Pajamos i\u0161 Individualios Veiklos.<\/td><\/tr><tr><td>5%<\/td><td>Ne individualios veiklos pajamos, gautos i\u0161<br>atliek\u0173 pardavimo \/ perleidimo (iki 120 VDU*).<\/td><\/tr><tr><td>20%<\/td><td>Ne individualios veiklos pajamos, gautos i\u0161<br>atliek\u0173 pardavimo \/ perleidimo (<strong>vir\u0161<\/strong> 120 VDU*).<\/td><\/tr><tr><td>20%<\/td><td>Nevir\u0161ijant 60 VDU*:<br>Tantjemai ar atlygis u\u017e dalyvavim\u0105 steb\u0117toj\u0173 taryboje, paskol\u0173 komitete,<br>I\u0161 asmens gautas autorinis atlyginimas, MB vadov\u0173 pajamos<br>(kurie n\u0117ra MB nariai &#8211; pagal civilin\u0119 paslaug\u0173 sutart\u012f).<\/td><\/tr><tr><td>32%<\/td><td><strong>Vir\u0161ijant<\/strong> 60 VDU*:<br>Tantjemai ar atlygis u\u017e dalyvavim\u0105 steb\u0117toj\u0173 taryboje, paskol\u0173 komitete,<br>I\u0161 asmens gautas autorinis atlyginimas, MB vadov\u0173 pajamos<br>(kurie n\u0117ra MB nariai &#8211; pagal civilin\u0119 paslaug\u0173 sutart\u012f).<\/td><\/tr><tr><td>15%<\/td><td>Pajamos i\u0161 \u012fvairi\u0173 \u0161altini\u0173 (nevir\u0161ijant 120 VDU*):<br>Honorarai, Azartini\u0173 Lo\u0161im\u0173 laim\u0117jimai, Turto nuoma bei Pardavimas,<br>Dovanos bei autoriniai atlyginimai ne i\u0161 darbdavio, pal\u016bkanos<\/td><\/tr><tr><td>20%<\/td><td>Pajamos i\u0161 \u012fvairi\u0173 \u0161altini\u0173 (<strong>vir\u0161ijant<\/strong> 120 VDU*):<br>Honorarai, Azartini\u0173 Lo\u0161im\u0173 laim\u0117jimai, Turto nuoma bei Pardavimas,<br>Dovanos bei autoriniai atlyginimai ne i\u0161 darbdavio, pal\u016bkanos<\/td><\/tr><tr><td>Fiksuotas<\/td><td>Pajamos i\u0161 veiklos pagal Verslo Liudijim\u0105 (mokama \u012fsigyjant).<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">*VDU \u2013 vidutinis darbo u\u017emokestis (2024m. &#8211; 1902.70\u20ac)<\/figcaption><\/figure>\n\n\n<div class=\"fn_block block_fn_button  buttons  is-flex is-flex-direction-column is-align-items-center\"><a href=\"https:\/\/financer.lt\/asmeniniai-finansai\/verslo-liudijimas-uzsidirbti-ir-buti-laisvam\/\" class=\"button  is-rounded is-primary is-medium is-arrow is-fullwidth\" target=\"_blank\"  >Verslo Liudijimas &#8211; su\u017einokite pagrindinius privalumus<\/a><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"Kiek_GPM_reiks_sumokti\">Kiek GPM reik\u0117s sumok\u0117ti?<\/h3>\n\n\n\n<p>Deklaruojant pajamas, vienas svarbiausi\u0173 klausim\u0173 &#8211; kiek teks susimok\u0117ti valstybinei mokes\u010di\u0173 inspekcijai.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Mokes\u010dio dydis priklauso nuo 3 aspekt\u0173:<\/h4>\n\n\n\n<ol>\n<li>Jums taikomo GPM tarifo.<\/li>\n\n\n\n<li>Taikom\u0173 atskaitym\u0173.<\/li>\n\n\n\n<li>Gaut\u0173 pajam\u0173 dyd\u017eio.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"GPM_skaiiavimas\">GPM skai\u010diavimas<\/h3>\n\n\n\n<p>GPM yra mokamas nuo pajam\u0173, atskai\u010dius galimus atskaitymus, bei NPD (neapmokestinam\u0173j\u0173 pajam\u0173 dydis).<\/p>\n\n\n\n<p>GPM tarifas priklauso nuo pajam\u0173 dyd\u017eio bei r\u016b\u0161ies &#8211; pasitikrinti galite auk\u0161\u010diau esan\u010dioje lentel\u0117je.<\/p>\n\n\n<div class=\"fn_block block_fn_msg_box boxed\"><div class=\"fn_block__icon\"><\/div><h3 id=\"GPM_mokjimo_formul\">GPM mok\u0117jimo formul\u0117<\/h3><p style=\"text-align: center;\">(Pajamos &#8211; atskaitymai &#8211; NPD) \u00d7 (GPM tarifas) = Mok\u0117tina GPM Suma<\/p><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"GPM_Kokie_atskaitymai_galimi\">GPM: Kokie atskaitymai galimi?<\/h2>\n\n\n\n<p>Aptar\u0119, kas yra GPM bei kaip priskiriami GPM tarifai, pakalb\u0117kime ir apie galimus GPM atskaitymus \/ lengvatas &#8211; svarb\u0173 aspekt\u0105, norint nepermok\u0117ti.<\/p>\n\n\n<div class=\"fn_block block_fn_pros_cons\"><ol class=\"check\"><h3 id=\"Pagrindiniai_Atskaitymai\">Pagrindiniai Atskaitymai<\/h3><li><p><strong>Vykdant Individuali\u0105 Veikl\u0105<\/strong>.<\/p>\n<p>Vykdydami Individuali\u0105 Veikl\u0105, galite atskaityti faktines i\u0161laidas (pateikdami dokumentus), arba rinktis automatin\u012f 30% atskaitym\u0105 &#8211; be joki\u0173 dokument\u0173.<\/p>\n<\/li><li><p><strong>Parduodant Akcijas\/Turt\u0105.<\/strong><\/p>\n<p>Parduodant akcijas bei kit\u0105 turt\u0105, i\u0161 gautos sumos gali b\u016bti atskaityta turto \u012fsigijimo kaina. Tai yra, GPM mok\u0117tum\u0117te tik nuo pelno (at\u0117mus NPD).<\/p>\n<\/li><li><p><strong>Neapmokestinamasis Pajam\u0173 Dydis<\/strong><\/p>\n<p>I\u0161 gaut\u0173 pajam\u0173 taip pat atskaitomas NPD.<\/p>\n<\/li><li><p><strong>Neapmokestinamos Pajamos<\/strong><\/p>\n<p>I\u0161 gaut\u0173 l\u0117\u0161\u0173 jums priklauso atskaityti tas pajamas, kurios priskiriamos neapmokestinamoms pajamoms.<\/p>\n<\/li><li><p><strong>\u012evairios I\u0161laidos.<\/strong><\/p>\n<p>Kaip jau min\u0117jome, GPM yra mokamas nuo pelno &#8211; j\u016bs galite atskaityti patirtas i\u0161laidas. Tam gali b\u016bti reikalingi i\u0161laidas grind\u017eiantys dokumentai (s\u0105skaitos).<\/p>\n<\/li><\/ol><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"i1_Individuali_Veikla\">1. Individuali Veikla.<\/h3>\n\n\n\n<p>Vykdydami individuali\u0105 veikl\u0105, j\u016bs GPM mok\u0117site tik nuo pelno.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Galima rinktis i\u0161laid\u0173 atskaitymo b\u016bdus:<\/h4>\n\n\n\n<ul>\n<li>Faktin\u0117s I\u0161laidos, pagr\u012fstos tinkamais dokumentais.<\/li>\n\n\n\n<li>30% atskaitymas, kuriam nereikalingas pagrindimas.<\/li>\n<\/ul>\n\n\n<div class=\"fn_block block_fn_msg_box info\"><div class=\"fn_block__icon\"><\/div><h3 id=\"Suinokite_Visus_Mokesius\">Su\u017einokite Visus Mokes\u010dius<\/h3><p>Dirbant pagal individuali\u0105 veikl\u0105, jums reik\u0117s mok\u0117ti ne tik GPM, bet ir kitus mokes\u010dius. B\u016btinai susipa\u017einkite su visomis \u012fmokomis, kurias j\u016bs privalote mok\u0117ti.<\/p><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"i2_Parduodant_Akcijas__Turt\">2. Parduodant Akcijas \/ Turt\u0105.<\/h3>\n\n\n\n<p>Visi norime parduoti \u012fsigyt\u0105 turt\u0105 ar vertybinius popierius &#8211; su pelnu. \u017dinoma, gavus pelno, jums reik\u0117s sumok\u0117ti ir GPM.<\/p>\n\n\n\n<p>Nat\u016bralu, jog skai\u010diuojant GPM, nuo parduoto turto\/akcij\u0173 sumos, reik\u0117s atskai\u010diuoti ir j\u0173 pirmin\u0119 \u012fsigijimo kain\u0105.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Vertybiniams Popieriams &#8211; neapmokestinama suma<\/h4>\n\n\n\n<p>Akcijoms (bei kitiems vert. popieriams) taip pat yra taikoma neapmokestinama suma &#8211; 500 eur\u0173.<\/p>\n\n\n\n<p>Tai rei\u0161kia, jog i\u0161 gauto faktinio pelno, papildomai atskai\u010diuoti tur\u0117site 500\u20ac. <\/p>\n\n\n<div class=\"fn_block block_fn_charts\"><div id=\"gpm1\" style=\"max-width:730px;width:100%;height:400px;margin:auto;\"><\/div><\/div>\t<script type=\"text\/javascript\">\n\t\tsetTimeout(function() {\n\t\t\tvar myChart_gpm1 = echarts.init(document.getElementById('gpm1'));\n\t\t\tvar data_arr = [];\n\t\t\tvar val_arr = [];\n\t\t\tvar data_value = [\"5000\",\"3000\",\"2000\",\"1500\",\"225\"];\n\t\t\tvar data_name = [\"Akcij\\u0173 Pardavimo Kaina\",\"Akcij\\u0173 Savikaina\",\"Grynasis Pelnas\",\"Apmokestinamas Pelnas\",\"GPM\"];\n\t\t\tvar arrayLength = data_value.length;\n\t\t\tfor (var i = 0; i < arrayLength; i++) {\n\t\t\t\tdata_arr.push(data_value[i]);\n\t\t\t\tval_arr.push(data_name[i]);\n\t\t\t}\n\t\t\toption = {\n\t\t\t\tbaseOption: {\n\t\t\t\t\tgrid: {\n\t\t\t\t\t\ttop: 85,\n\t\t\t\t\t\tleft: 50\n\t\t\t\t\t},\n\t\t\t\t\ttitle: {\n\t\t\t\t\t\tshow: '1',\n\t\t\t\t\t\ttext: 'Pavyzdys Pardavus Akcijas',\n\t\t\t\t\t\tsubtext: 'Paprastas pavyzdys, kokio GPM galima tik\u0117tis pardavus akcijas',\n\t\t\t\t\t\tleft: '10',\n\t\t\t\t\t\ttop: '10',\n\t\t\t\t\t\ttextAlign: 'left',\n\t\t\t\t\t\ttextStyle: {\n\t\t\t\t\t\t\tfontSize: 20,\n\t\t\t\t\t\t\tfontWeight: 'bold',\n\t\t\t\t\t\t\tcolor: '#000000',\n\t\t\t\t\t\t},\n\t\t\t\t\t\tsubtextStyle: {\n\t\t\t\t\t\t\tfontSize: 14,\n\t\t\t\t\t\t\tfontWeight: 'normal',\n\t\t\t\t\t\t\tcolor: '#999999',\n\t\t\t\t\t\t}\n\t\t\t\t\t},\n\t\t\t\t\ttoolbox: {\n\t\t\t\t\t\tshow: '1',\n\t\t\t\t\t\tright: '25',\n\t\t\t\t\t\ttop: '10',\n\t\t\t\t\t\titemSize: 20,\n\t\t\t\t\t\tshowTitle: true,\n\t\t\t\t\t\tfeature: {\n\t\t\t\t\t\t\tsaveAsImage: {\n\t\t\t\t\t\t\t\ticon: 'image:\/\/'+fs.theme_uri+'\/assets\/images\/icons-download-blue.svg',\n\t\t\t\t\t\t\t\ticonStyle: {\n\t\t\t\t\t\t\t\t\tcolor: '#2098ce',\n\t\t\t\t\t\t\t\t\tborderColor: '#2098ce',\n\t\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\t\ttitle: 'Atsisi\u0173sti',\n\t\t\t\t\t\t\t\tpixelRatio: '2',\n\t\t\t\t\t\t\t\tbackgroundColor: '#ffffff'\n\t\t\t\t\t\t\t}\n\t\t\t\t\t\t}\n\t\t\t\t\t},\n\t\t\t\t\tcolor: ['#60d394', '#2098ce', '#137dad'],\n\t\t\t\t\ttooltip : {\n\t\t\t\t\t\ttrigger: 'item',\n\t\t\t\t\t\t\tformatter: '{b0}: {c0}'\n\t\t\t\t\t\t},\n\t\t\t\t\tdataZoom: [\n\t\t\t\t\t\t{\n\t\t\t\t\t\t\ttype: 'inside'\n\t\t\t\t\t\t}\n\t\t\t\t\t],\n\t\t\t\t\txAxis: {\n\t\t\t\t\t\ttype: 'category',\n\t\t\t\t\t\tdata: val_arr,\n\t\t\t\t\t\tname: '',\n\t\t\t\t\t\tnameLocation: 'middle',\n\t\t\t\t\t\tnameGap: '50',\n\t\t\t\t\t\tnameTextStyle: {\n\t\t\t\t\t\t\tcolor: '#999'\n\t\t\t\t\t\t},\n\t\t\t\t\t\taxisLabel: {\n\t\t\t\t\t\t\tinside: false,\n\t\t\t\t\t\t\ttextStyle: {\n\t\t\t\t\t\t\t\tcolor: '#999'\n\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\tformatter: function (value) {\n\t\t\t\t\t\t\t\t\/\/ Function to wrap text\n\t\t\t\t\t\t\t\tlet maxCharsPerLine = 10; \/\/ Adjust this value as needed\n\t\t\t\t\t\t\t\tlet words = value.split(' ');\n\t\t\t\t\t\t\t\tlet wrappedText = '';\n\t\t\t\t\t\t\t\tlet line = '';\n\n\t\t\t\t\t\t\t\twords.forEach(function(word) {\n\t\t\t\t\t\t\t\tif (line.length + word.length <= maxCharsPerLine) {\n\t\t\t\t\t\t\t\t\tline += word + ' ';\n\t\t\t\t\t\t\t\t} else {\n\t\t\t\t\t\t\t\t\twrappedText += line.trim() + '\\n';\n\t\t\t\t\t\t\t\t\tline = word + ' ';\n\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t\t});\n\n\t\t\t\t\t\t\t\twrappedText += line.trim();\n\t\t\t\t\t\t\t\treturn wrappedText;\n\t\t\t\t\t\t\t},\n\t\t\t\t\t\t},\n\t\t\t\t\t\taxisTick: {\n\t\t\t\t\t\t\tshow: false\n\t\t\t\t\t\t},\n\t\t\t\t\t\taxisLine: {\n\t\t\t\t\t\t\tshow: false\n\t\t\t\t\t\t},\n\t\t\t\t\t},\n\t\t\t\t\tyAxis: {\n\t\t\t\t\t\ttype: 'value',\n\t\t\t\t\t\taxisLine: {\n\t\t\t\t\t\t\tshow: false\n\t\t\t\t\t\t},\n\t\t\t\t\t\tname: 'Suma, Eurais',\n\t\t\t\t\t\tnameLocation: 'middle',\n\t\t\t\t\t\tnameGap: '40',\n\t\t\t\t\t\tnameTextStyle: {\n\t\t\t\t\t\t\tcolor: '#999'\n\t\t\t\t\t\t},\n\t\t\t\t\t\taxisTick: {\n\t\t\t\t\t\t\tshow: false\n\t\t\t\t\t\t},\n\t\t\t\t\t\taxisLabel: {\n\t\t\t\t\t\t\ttextStyle: {\n\t\t\t\t\t\t\t\tcolor: '#999'\n\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\tformatter: function (value, index) {\n\t\t\t\t\t\t\t\tvar milvalue = value;\n\t\t\t\t\t\t\t\tif (value > 999) {\n\t\t\t\t\t\t\t\t\tmilvalue = value\/1000 + ' k';\n\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t\tif (value > 999999) {\n\t\t\t\t\t\t\t\t\tmilvalue = value\/1000000 + ' M';\n\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t\tif (value > 999999999) {\n\t\t\t\t\t\t\t\t\tmilvalue = value\/1000000000 + ' B';\n\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t\tif (value > 999999999999) {\n\t\t\t\t\t\t\t\t\tmilvalue = value\/1000000000000 + ' T';\n\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t\treturn milvalue;\n\t\t\t\t\t\t\t}\n\t\t\t\t\t\t}\n\t\t\t\t\t},\n\t\t\t\t\tseries: [{\n\t\t\t\t\t\tdata: data_arr,\n\t\t\t\t\t\ttype: 'bar',\n\t\t\t\t\t\tsymbol: 'circle',\n\t\t\t\t\t\tsymbolSize: '12',\n\t\t\t\t\t\tshowBackground: true,\n\t\t\t\t\t\tbackgroundStyle: {\n\t\t\t\t\t\t\tcolor: 'rgba(220, 220, 220, 0.4)'\n\t\t\t\t\t\t},\n\t\t\t\t\t}]\n\t\t\t\t},\n\t\t\t\tmedia: [\n\t\t\t\t\t{ query: {maxWidth: 450},\n\t\t\t\t\t\toption: {\n\t\t\t\t\t\t\ttitle: {\n\t\t\t\t\t\t\t\tleft: '5',\n\t\t\t\t\t\t\t\ttop: '5',\n\t\t\t\t\t\t\t\ttextStyle: {\n\t\t\t\t\t\t\t\t\tfontSize: 14,\n\t\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\t\tsubtextStyle: {\n\t\t\t\t\t\t\t\t\tfontSize: 10,\n\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\ttoolbox: {\n\t\t\t\t\t\t\t\tright: '15',\n\t\t\t\t\t\t\t\ttop: '5',\n\t\t\t\t\t\t\t}\n\t\t\t\t\t\t}\n\t\t\t\t\t},\n\t\t\t\t\t{ query: {minWidth: 450},\n\t\t\t\t\t\toption: {\n\t\t\t\t\t\t\ttitle: {\n\t\t\t\t\t\t\t\tleft: '10',\n\t\t\t\t\t\t\t\ttop: '10',\n\t\t\t\t\t\t\t\ttextStyle: {\n\t\t\t\t\t\t\t\t\tfontSize: 20,\n\t\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\t\tsubtextStyle: {\n\t\t\t\t\t\t\t\t\tfontSize: 14,\n\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\ttoolbox: {\n\t\t\t\t\t\t\t\tright: '25',\n\t\t\t\t\t\t\t\ttop: '10',\n\t\t\t\t\t\t\t}\n\t\t\t\t\t\t}\n\t\t\t\t\t}\n\t\t\t\t]\n\t\t\t};\n\n\t\t\tmyChart_gpm1.setOption(option);\n\n\t\t\twindow.addEventListener('resize', function(){\n\t\t\t\tsetTimeout(function () {\n\t\t\t\t\tmyChart_gpm1.resize();\n\t\t\t\t}, 200);\n\t\t\t});\n\t\t}, 1000);\n\t<\/script>\n\n\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i3_Neapmokestinamas_Pajam_Dydis_NPD\">3. Neapmokestinamas Pajam\u0173 Dydis (NPD).<\/h3>\n\n\n\n<p>Neapmokestinamas Pajam\u0173 Dydis &#8211; nustatytas limitas, skirtas suma\u017einti patiriam\u0105 GPM na\u0161t\u0105.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">NPD 2024 paskai\u010diavimas:<\/h4>\n\n\n\n<ol>\n<li>Jei j\u016bs\u0173 atlyginimas nevir\u0161ijo MMA: <br><strong>M\u0117nesio NPD <\/strong>= <strong>747\u20ac.<\/strong><\/li>\n\n\n\n<li>Jei j\u016bs\u0173 atlyginimas didesnis nei MMA, bet ma\u017eesnis nei 2167 eur:<br><strong>M\u0117nesio NPD\u00a0<\/strong>= 747 \u2013 0,5 \u00d7 (j\u016bs\u0173 atlyginimas \u2013 924 Eur (MMA)).<\/li>\n\n\n\n<li>Jei j\u016bs\u0173 atlyginimas didesnis nei 1926 eur:<br><strong>M\u0117nesio NPD<\/strong>\u00a0= 400 \u2013 0,18 \u00d7 (j\u016bs\u0173 atlyginimas \u2013 642 Eur).<\/li>\n\n\n\n<li>Jei j\u016bs\u0173 darbingumo lygis &#8211; iki 25%:<br><strong>M\u0117nesio NPD <\/strong>= <strong>1127\u20ac.<\/strong><\/li>\n\n\n\n<li>Jei j\u016bs\u0173 darbingumo lygis &#8211; iki 55%:<br><strong>M\u0117nesio NPD <\/strong>= <strong>1057\u20ac.<\/strong><\/li>\n<\/ol>\n\n\n<div class=\"fn_block block_fn_charts\"><div id=\"npd1\" style=\"max-width:730px;width:100%;height:400px;margin:auto;\"><\/div><\/div>\t<script type=\"text\/javascript\">\n\t\tsetTimeout(function() {\n\t\t\tvar myChart_npd1 = echarts.init(document.getElementById('npd1'));\n\t\t\tvar data_arr = [];\n\t\t\tvar data_value = [\"747\",\"177\"];\n\t\t\tvar data_name = [\"NPD\",\"Apmokestinama Pajam\\u0173 Dalis\"];\n\t\t\tvar arrayLength = data_value.length;\n\t\t\tfor (var i = 0; i < arrayLength; i++) {\n\t\t\t\tvar item = {value: data_value[i], name:data_name[i]};\n\t\t\t\tdata_arr.push(item);\n\t\t\t}\n\t\t\tvar option = {\n\t\t\t\tbaseOption: {\n\t\t\t\t\ttitle: {\n\t\t\t\t\t\tshow: '1',\n\t\t\t\t\t\ttext: 'Pavyzdys 1',\n\t\t\t\t\t\tsubtext: 'NPD dalis, gaunant 924\u20ac atlyginim\u0105 (MMA).',\n\t\t\t\t\t\tleft: '10',\n\t\t\t\t\t\ttop: '10',\n\t\t\t\t\t\ttextAlign: 'left',\n\t\t\t\t\t\ttextStyle: {\n\t\t\t\t\t\t\tfontSize: 20,\n\t\t\t\t\t\t\tfontWeight: 'bold',\n\t\t\t\t\t\t\tcolor: '#000000',\n\t\t\t\t\t\t},\n\t\t\t\t\t\tsubtextStyle: {\n\t\t\t\t\t\t\tfontSize: 14,\n\t\t\t\t\t\t\tfontWeight: 'normal',\n\t\t\t\t\t\t\tcolor: '#999999',\n\t\t\t\t\t\t}\n\t\t\t\t\t},\n\t\t\t\t\ttoolbox: {\n\t\t\t\t\t\tshow: '1',\n\t\t\t\t\t\tright: '25',\n\t\t\t\t\t\ttop: '10',\n\t\t\t\t\t\titemSize: 20,\n\t\t\t\t\t\tshowTitle: true,\n\t\t\t\t\t\tfeature: {\n\t\t\t\t\t\t\tsaveAsImage: {\n\t\t\t\t\t\t\t\ticon: 'image:\/\/'+fs.theme_uri+'\/assets\/images\/icons-download-blue.svg',\n\t\t\t\t\t\t\t\ticonStyle: {\n\t\t\t\t\t\t\t\t\tcolor: '#2098ce',\n\t\t\t\t\t\t\t\t\tborderColor: '#2098ce',\n\t\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\t\ttitle: 'Atsisi\u0173sti',\n\t\t\t\t\t\t\t\tpixelRatio: '2',\n\t\t\t\t\t\t\t\tbackgroundColor: '#ffffff'\n\t\t\t\t\t\t\t},\n\t\t\t\t\t\t}\n\t\t\t\t\t},\n\t\t\t\t\ttextStyle: {\n\t\t\t\t\t\tfontFamily: 'Poppins, arial, sans-serif',\n\t\t\t\t\t\tfontWeight: 'lighter',\n\t\t\t\t\t\tfontSize: '14'\n\t\t\t\t\t},\n\t\t\t\t\tcolor: ['#fdce54','#60d394', '#d34a4a', '#2098ce', '#f5e7d8', '#137dad', '#c5b7a8'],\n\t\t\t\t\ttooltip : {\n\t\t\t\t\ttrigger: 'item',\n\t\t\t\t\t\tformatter: '{b0}: {c0}'\n\t\t\t\t\t},\n\t\t\t\t\tlegend: { orient: 'vertical', right: 20, bottom: 20 },\n\t\t\t\t\tseries : [\n\t\t\t\t\t\t{\n\t\t\t\t\t\t\ttype: 'pie',\n\t\t\t\t\t\t\tradius : '75%',\n\t\t\t\t\t\t\ttop: 0,\n\t\t\t\t\t\t\tleft: 0,\n\t\t\t\t\t\t\tanimation: true,\n\t\t\t\t\t\t\t\n\t\t\tlabel: {\n\t\t\t\tnormal: {\n\t\t\t\t\tposition: 'outside',\n\t\t\t\t\talignTo: 'none',\n\t\t\t\t\tshow: '1',\n\t\t\t\t\tcolor: '#999',\n\t\t\t\t\tfontSize: 14,\n\t\t\t\t}\n\t\t\t},\n\t\t\n\t\t\t\t\t\t\temphasis: {\n\t\t\t\t\t\t\t\tlabel: {\n\t\t\t\t\t\t\t\t\tshow: true,\n\t\t\t\t\t\t\t\t\tfontSize: '18',\n\t\t\t\t\t\t\t\t\tfontWeight: 'bold'\n\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\tlabelLine: {\n\t\t\t\t\t\t\t\tnormal: {\n\t\t\t\t\t\t\t\t\tshow: '1',\n\t\t\t\t\t\t\t\t\tlength: 20,\n\t\t\t\t\t\t\t\t\tlength2: 30,\n\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\tstartAngle: 110,\n\t\t\t\t\t\t\tcenter: ['50%', '50%'],\n\t\t\t\t\t\t\tselectedMode: 'single',\n\t\t\t\t\t\t\tdata: data_arr,\n\t\t\t\t\t\t\titemStyle: {\n\t\t\t\t\t\t\t\tborderColor: '#FFFFFF',\n\t\t\t\t\t\t\t\tborderWidth: 3,\n\t\t\t\t\t\t\t\temphasis: {\n\t\t\t\t\t\t\t\t\tborderWidth: 0,\n\t\t\t\t\t\t\t\t\tshadowBlur: 10,\n\t\t\t\t\t\t\t\t\tshadowOffsetX: 0,\n\t\t\t\t\t\t\t\t\tshadowColor: 'rgba(0, 0, 0, 0.5)'\n\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t},\n\t\t\t\t\t\t}\n\t\t\t\t\t]\n\t\t\t\t},\n\t\t\t\tmedia: [\n\t\t\t\t\t{ query: {maxWidth: 450},\n\t\t\t\t\t\toption: {\n\t\t\t\t\t\t\ttitle: {\n\t\t\t\t\t\t\t\tleft: '5',\n\t\t\t\t\t\t\t\ttop: '5',\n\t\t\t\t\t\t\t\ttextStyle: {\n\t\t\t\t\t\t\t\t\tfontSize: 14,\n\t\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\t\tsubtextStyle: {\n\t\t\t\t\t\t\t\t\tfontSize: 10,\n\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\ttoolbox: {\n\t\t\t\t\t\t\t\tright: '15',\n\t\t\t\t\t\t\t\ttop: '5',\n\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\tseries : [\n\t\t\t\t\t\t\t\t{\n\t\t\t\t\t\t\t\t\tradius : '48.75%',\n\t\t\t\t\t\t\t\t\tlabel: {\n\t\t\t\t\t\t\t\t\t\tnormal: {\n\t\t\t\t\t\t\t\t\t\t\tfontSize: 10\n\t\t\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\t\t\tlabelLine: {\n\t\t\t\t\t\t\t\t\t\tnormal: {\n\t\t\t\t\t\t\t\t\t\t\tlength: 10,\n\t\t\t\t\t\t\t\t\t\t\tlength2: 10,\n\t\t\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\t\t\tcenter: ['50%', '40%'],\n\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t]\n\t\t\t\t\t\t}\n\t\t\t\t\t},\n\t\t\t\t\t{ query: {minWidth: 450},\n\t\t\t\t\t\toption: {\n\t\t\t\t\t\t\ttitle: {\n\t\t\t\t\t\t\t\tleft: '10',\n\t\t\t\t\t\t\t\ttop: '10',\n\t\t\t\t\t\t\t\ttextStyle: {\n\t\t\t\t\t\t\t\t\tfontSize: 20,\n\t\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\t\tsubtextStyle: {\n\t\t\t\t\t\t\t\t\tfontSize: 14,\n\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\ttoolbox: {\n\t\t\t\t\t\t\t\tright: '25',\n\t\t\t\t\t\t\t\ttop: '10',\n\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\tseries : [\n\t\t\t\t\t\t\t\t{\n\t\t\t\t\t\t\t\t\tradius : '75%',\n\t\t\t\t\t\t\t\t\tlabel: {\n\t\t\t\t\t\t\t\t\t\tnormal: {\n\t\t\t\t\t\t\t\t\t\t\tfontSize: 14\n\t\t\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\t\t\tlabelLine: {\n\t\t\t\t\t\t\t\t\t\tnormal: {\n\t\t\t\t\t\t\t\t\t\t\tlength: 20,\n\t\t\t\t\t\t\t\t\t\t\tlength2: 30,\n\t\t\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\t\t\tcenter: ['50%', '50%'],\n\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t]\n\t\t\t\t\t\t}\n\t\t\t\t\t}\n\t\t\t\t]\n\t\t\t};\n\t\t\tmyChart_npd1.setOption(option);\n\t\t\twindow.addEventListener('resize', function(){\n\t\t\t\tsetTimeout(function () {\n\t\t\t\t\tmyChart_npd1.resize();\n\t\t\t\t}, 200);\n\t\t\t});\n\t\t}, 1000);\n\t<\/script>\n\n\n\n\n<div class=\"fn_block block_fn_charts\"><div id=\"npd3\" style=\"max-width:730px;width:100%;height:400px;margin:auto;\"><\/div><\/div>\t<script type=\"text\/javascript\">\n\t\tsetTimeout(function() {\n\t\t\tvar myChart_npd3 = echarts.init(document.getElementById('npd3'));\n\t\t\tvar data_arr = [];\n\t\t\tvar data_value = [\"459\",\"1041\"];\n\t\t\tvar data_name = [\"NPD\",\"Apmokestinama Pajam\\u0173 Dalis\"];\n\t\t\tvar arrayLength = data_value.length;\n\t\t\tfor (var i = 0; i < arrayLength; i++) {\n\t\t\t\tvar item = {value: data_value[i], name:data_name[i]};\n\t\t\t\tdata_arr.push(item);\n\t\t\t}\n\t\t\tvar option = {\n\t\t\t\tbaseOption: {\n\t\t\t\t\ttitle: {\n\t\t\t\t\t\tshow: '1',\n\t\t\t\t\t\ttext: 'Pavyzdys 2',\n\t\t\t\t\t\tsubtext: 'NPD dydis, gaunant 1 500\u20ac atlyginim\u0105',\n\t\t\t\t\t\tleft: '10',\n\t\t\t\t\t\ttop: '10',\n\t\t\t\t\t\ttextAlign: 'left',\n\t\t\t\t\t\ttextStyle: {\n\t\t\t\t\t\t\tfontSize: 20,\n\t\t\t\t\t\t\tfontWeight: 'bold',\n\t\t\t\t\t\t\tcolor: '#000000',\n\t\t\t\t\t\t},\n\t\t\t\t\t\tsubtextStyle: {\n\t\t\t\t\t\t\tfontSize: 14,\n\t\t\t\t\t\t\tfontWeight: 'normal',\n\t\t\t\t\t\t\tcolor: '#999999',\n\t\t\t\t\t\t}\n\t\t\t\t\t},\n\t\t\t\t\ttoolbox: {\n\t\t\t\t\t\tshow: '1',\n\t\t\t\t\t\tright: '25',\n\t\t\t\t\t\ttop: '10',\n\t\t\t\t\t\titemSize: 20,\n\t\t\t\t\t\tshowTitle: true,\n\t\t\t\t\t\tfeature: {\n\t\t\t\t\t\t\tsaveAsImage: {\n\t\t\t\t\t\t\t\ticon: 'image:\/\/'+fs.theme_uri+'\/assets\/images\/icons-download-blue.svg',\n\t\t\t\t\t\t\t\ticonStyle: {\n\t\t\t\t\t\t\t\t\tcolor: '#2098ce',\n\t\t\t\t\t\t\t\t\tborderColor: '#2098ce',\n\t\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\t\ttitle: 'Atsisi\u0173sti',\n\t\t\t\t\t\t\t\tpixelRatio: '2',\n\t\t\t\t\t\t\t\tbackgroundColor: '#ffffff'\n\t\t\t\t\t\t\t},\n\t\t\t\t\t\t}\n\t\t\t\t\t},\n\t\t\t\t\ttextStyle: {\n\t\t\t\t\t\tfontFamily: 'Poppins, arial, sans-serif',\n\t\t\t\t\t\tfontWeight: 'lighter',\n\t\t\t\t\t\tfontSize: '14'\n\t\t\t\t\t},\n\t\t\t\t\tcolor: ['#fdce54','#60d394', '#d34a4a', '#2098ce', '#f5e7d8', '#137dad', '#c5b7a8'],\n\t\t\t\t\ttooltip : {\n\t\t\t\t\ttrigger: 'item',\n\t\t\t\t\t\tformatter: '{b0}: {c0}'\n\t\t\t\t\t},\n\t\t\t\t\tlegend: { orient: 'vertical', right: 20, bottom: 20 },\n\t\t\t\t\tseries : [\n\t\t\t\t\t\t{\n\t\t\t\t\t\t\ttype: 'pie',\n\t\t\t\t\t\t\tradius : '65%',\n\t\t\t\t\t\t\ttop: 0,\n\t\t\t\t\t\t\tleft: 0,\n\t\t\t\t\t\t\tanimation: true,\n\t\t\t\t\t\t\t\n\t\t\tlabel: {\n\t\t\t\tnormal: {\n\t\t\t\t\tposition: 'outside',\n\t\t\t\t\talignTo: 'none',\n\t\t\t\t\tshow: '1',\n\t\t\t\t\tcolor: '#999',\n\t\t\t\t\tfontSize: 14,\n\t\t\t\t}\n\t\t\t},\n\t\t\n\t\t\t\t\t\t\temphasis: {\n\t\t\t\t\t\t\t\tlabel: {\n\t\t\t\t\t\t\t\t\tshow: true,\n\t\t\t\t\t\t\t\t\tfontSize: '18',\n\t\t\t\t\t\t\t\t\tfontWeight: 'bold'\n\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\tlabelLine: {\n\t\t\t\t\t\t\t\tnormal: {\n\t\t\t\t\t\t\t\t\tshow: '1',\n\t\t\t\t\t\t\t\t\tlength: 20,\n\t\t\t\t\t\t\t\t\tlength2: 30,\n\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\tstartAngle: 110,\n\t\t\t\t\t\t\tcenter: ['50%', '50%'],\n\t\t\t\t\t\t\tselectedMode: 'single',\n\t\t\t\t\t\t\tdata: data_arr,\n\t\t\t\t\t\t\titemStyle: {\n\t\t\t\t\t\t\t\tborderColor: '#FFFFFF',\n\t\t\t\t\t\t\t\tborderWidth: 3,\n\t\t\t\t\t\t\t\temphasis: {\n\t\t\t\t\t\t\t\t\tborderWidth: 0,\n\t\t\t\t\t\t\t\t\tshadowBlur: 10,\n\t\t\t\t\t\t\t\t\tshadowOffsetX: 0,\n\t\t\t\t\t\t\t\t\tshadowColor: 'rgba(0, 0, 0, 0.5)'\n\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t},\n\t\t\t\t\t\t}\n\t\t\t\t\t]\n\t\t\t\t},\n\t\t\t\tmedia: [\n\t\t\t\t\t{ query: {maxWidth: 450},\n\t\t\t\t\t\toption: {\n\t\t\t\t\t\t\ttitle: {\n\t\t\t\t\t\t\t\tleft: '5',\n\t\t\t\t\t\t\t\ttop: '5',\n\t\t\t\t\t\t\t\ttextStyle: {\n\t\t\t\t\t\t\t\t\tfontSize: 14,\n\t\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\t\tsubtextStyle: {\n\t\t\t\t\t\t\t\t\tfontSize: 10,\n\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\ttoolbox: {\n\t\t\t\t\t\t\t\tright: '15',\n\t\t\t\t\t\t\t\ttop: '5',\n\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\tseries : [\n\t\t\t\t\t\t\t\t{\n\t\t\t\t\t\t\t\t\tradius : '42.25%',\n\t\t\t\t\t\t\t\t\tlabel: {\n\t\t\t\t\t\t\t\t\t\tnormal: {\n\t\t\t\t\t\t\t\t\t\t\tfontSize: 10\n\t\t\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\t\t\tlabelLine: {\n\t\t\t\t\t\t\t\t\t\tnormal: {\n\t\t\t\t\t\t\t\t\t\t\tlength: 10,\n\t\t\t\t\t\t\t\t\t\t\tlength2: 10,\n\t\t\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\t\t\tcenter: ['50%', '40%'],\n\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t]\n\t\t\t\t\t\t}\n\t\t\t\t\t},\n\t\t\t\t\t{ query: {minWidth: 450},\n\t\t\t\t\t\toption: {\n\t\t\t\t\t\t\ttitle: {\n\t\t\t\t\t\t\t\tleft: '10',\n\t\t\t\t\t\t\t\ttop: '10',\n\t\t\t\t\t\t\t\ttextStyle: {\n\t\t\t\t\t\t\t\t\tfontSize: 20,\n\t\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\t\tsubtextStyle: {\n\t\t\t\t\t\t\t\t\tfontSize: 14,\n\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\ttoolbox: {\n\t\t\t\t\t\t\t\tright: '25',\n\t\t\t\t\t\t\t\ttop: '10',\n\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\tseries : [\n\t\t\t\t\t\t\t\t{\n\t\t\t\t\t\t\t\t\tradius : '65%',\n\t\t\t\t\t\t\t\t\tlabel: {\n\t\t\t\t\t\t\t\t\t\tnormal: {\n\t\t\t\t\t\t\t\t\t\t\tfontSize: 14\n\t\t\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\t\t\tlabelLine: {\n\t\t\t\t\t\t\t\t\t\tnormal: {\n\t\t\t\t\t\t\t\t\t\t\tlength: 20,\n\t\t\t\t\t\t\t\t\t\t\tlength2: 30,\n\t\t\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\t\t\tcenter: ['50%', '50%'],\n\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t]\n\t\t\t\t\t\t}\n\t\t\t\t\t}\n\t\t\t\t]\n\t\t\t};\n\t\t\tmyChart_npd3.setOption(option);\n\t\t\twindow.addEventListener('resize', function(){\n\t\t\t\tsetTimeout(function () {\n\t\t\t\t\tmyChart_npd3.resize();\n\t\t\t\t}, 200);\n\t\t\t});\n\t\t}, 1000);\n\t<\/script>\n\n\n\n\n<div class=\"fn_block block_fn_charts\"><div id=\"npd4\" style=\"max-width:730px;width:100%;height:400px;margin:auto;\"><\/div><\/div>\t<script type=\"text\/javascript\">\n\t\tsetTimeout(function() {\n\t\t\tvar myChart_npd4 = echarts.init(document.getElementById('npd4'));\n\t\t\tvar data_arr = [];\n\t\t\tvar data_value = [\"65.56\",\"2934.44\"];\n\t\t\tvar data_name = [\"NPD\",\"Apmokestinamos Pajamos\"];\n\t\t\tvar arrayLength = data_value.length;\n\t\t\tfor (var i = 0; i < arrayLength; i++) {\n\t\t\t\tvar item = {value: data_value[i], name:data_name[i]};\n\t\t\t\tdata_arr.push(item);\n\t\t\t}\n\t\t\tvar option = {\n\t\t\t\tbaseOption: {\n\t\t\t\t\ttitle: {\n\t\t\t\t\t\tshow: '1',\n\t\t\t\t\t\ttext: 'Pavyzdys 3',\n\t\t\t\t\t\tsubtext: 'NPD dydis, gaunant 2 500\u20ac atlyginim\u0105',\n\t\t\t\t\t\tleft: '10',\n\t\t\t\t\t\ttop: '10',\n\t\t\t\t\t\ttextAlign: 'left',\n\t\t\t\t\t\ttextStyle: {\n\t\t\t\t\t\t\tfontSize: 20,\n\t\t\t\t\t\t\tfontWeight: 'bold',\n\t\t\t\t\t\t\tcolor: '#000000',\n\t\t\t\t\t\t},\n\t\t\t\t\t\tsubtextStyle: {\n\t\t\t\t\t\t\tfontSize: 14,\n\t\t\t\t\t\t\tfontWeight: 'normal',\n\t\t\t\t\t\t\tcolor: '#999999',\n\t\t\t\t\t\t}\n\t\t\t\t\t},\n\t\t\t\t\ttoolbox: {\n\t\t\t\t\t\tshow: '1',\n\t\t\t\t\t\tright: '25',\n\t\t\t\t\t\ttop: '10',\n\t\t\t\t\t\titemSize: 20,\n\t\t\t\t\t\tshowTitle: true,\n\t\t\t\t\t\tfeature: {\n\t\t\t\t\t\t\tsaveAsImage: {\n\t\t\t\t\t\t\t\ticon: 'image:\/\/'+fs.theme_uri+'\/assets\/images\/icons-download-blue.svg',\n\t\t\t\t\t\t\t\ticonStyle: {\n\t\t\t\t\t\t\t\t\tcolor: '#2098ce',\n\t\t\t\t\t\t\t\t\tborderColor: '#2098ce',\n\t\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\t\ttitle: 'Atsisi\u0173sti',\n\t\t\t\t\t\t\t\tpixelRatio: '2',\n\t\t\t\t\t\t\t\tbackgroundColor: '#ffffff'\n\t\t\t\t\t\t\t},\n\t\t\t\t\t\t}\n\t\t\t\t\t},\n\t\t\t\t\ttextStyle: {\n\t\t\t\t\t\tfontFamily: 'Poppins, arial, sans-serif',\n\t\t\t\t\t\tfontWeight: 'lighter',\n\t\t\t\t\t\tfontSize: '14'\n\t\t\t\t\t},\n\t\t\t\t\tcolor: ['#fdce54','#60d394', '#d34a4a', '#2098ce', '#f5e7d8', '#137dad', '#c5b7a8'],\n\t\t\t\t\ttooltip : {\n\t\t\t\t\ttrigger: 'item',\n\t\t\t\t\t\tformatter: '{b0}: {c0}'\n\t\t\t\t\t},\n\t\t\t\t\tlegend: { orient: 'vertical', right: 20, bottom: 20 },\n\t\t\t\t\tseries : [\n\t\t\t\t\t\t{\n\t\t\t\t\t\t\ttype: 'pie',\n\t\t\t\t\t\t\tradius : '55%',\n\t\t\t\t\t\t\ttop: 0,\n\t\t\t\t\t\t\tleft: 0,\n\t\t\t\t\t\t\tanimation: true,\n\t\t\t\t\t\t\t\n\t\t\tlabel: {\n\t\t\t\tnormal: {\n\t\t\t\t\tposition: 'outside',\n\t\t\t\t\talignTo: 'none',\n\t\t\t\t\tshow: '1',\n\t\t\t\t\tcolor: '#999',\n\t\t\t\t\tfontSize: 14,\n\t\t\t\t}\n\t\t\t},\n\t\t\n\t\t\t\t\t\t\temphasis: {\n\t\t\t\t\t\t\t\tlabel: {\n\t\t\t\t\t\t\t\t\tshow: true,\n\t\t\t\t\t\t\t\t\tfontSize: '18',\n\t\t\t\t\t\t\t\t\tfontWeight: 'bold'\n\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\tlabelLine: {\n\t\t\t\t\t\t\t\tnormal: {\n\t\t\t\t\t\t\t\t\tshow: '1',\n\t\t\t\t\t\t\t\t\tlength: 20,\n\t\t\t\t\t\t\t\t\tlength2: 30,\n\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\tstartAngle: 110,\n\t\t\t\t\t\t\tcenter: ['50%', '50%'],\n\t\t\t\t\t\t\tselectedMode: 'single',\n\t\t\t\t\t\t\tdata: data_arr,\n\t\t\t\t\t\t\titemStyle: {\n\t\t\t\t\t\t\t\tborderColor: '#FFFFFF',\n\t\t\t\t\t\t\t\tborderWidth: 3,\n\t\t\t\t\t\t\t\temphasis: {\n\t\t\t\t\t\t\t\t\tborderWidth: 0,\n\t\t\t\t\t\t\t\t\tshadowBlur: 10,\n\t\t\t\t\t\t\t\t\tshadowOffsetX: 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30,\n\t\t\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t\t\t},\n\t\t\t\t\t\t\t\t\tcenter: ['50%', '50%'],\n\t\t\t\t\t\t\t\t}\n\t\t\t\t\t\t\t]\n\t\t\t\t\t\t}\n\t\t\t\t\t}\n\t\t\t\t]\n\t\t\t};\n\t\t\tmyChart_npd4.setOption(option);\n\t\t\twindow.addEventListener('resize', function(){\n\t\t\t\tsetTimeout(function () {\n\t\t\t\t\tmyChart_npd4.resize();\n\t\t\t\t}, 200);\n\t\t\t});\n\t\t}, 1000);\n\t<\/script>\n\n\n\n\n<div class=\"fn_block block_fn_button  buttons  is-flex is-flex-direction-column is-align-items-center\"><a href=\"https:\/\/financer.lt\/how-to\/pagalba-praradus-darba-bedarbio-pasalpa\/\" class=\"button  is-rounded is-primary is-medium is-arrow is-fullwidth\" target=\"_blank\"  >Praradote Darb\u0105? Gaukite Param\u0105<\/a><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"i4_Neapmokestinamos_Pajamos\">4. Neapmokestinamos Pajamos<\/h3>\n\n\n\n<p>Net jei jums atsirado prievol\u0117 deklaruoti pajamas, visai gali b\u016bti, jog taip pat gavote pajam\u0173, kurios n\u0117ra apmokestinamos.<\/p>\n\n\n\n<p>\u017demiau pateikiame pagrindinius neapmokestinam\u0173 pajam\u0173 tipus.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-fn-tables shortcode-no\"><table><thead><tr><th><\/th><th>Neapmokestinamos Pajamos<\/th><th><\/th><\/tr><\/thead><tbody><tr><td>\u012evairios Kompensacijos<\/td><td>Pensij\u0173 I\u0161moka<\/td><td>Gaunamas I\u0161laikymas<\/td><\/tr><tr><td>Gr\u0105\u017einamos draudimo \u012fmokos<\/td><td>Pal\u016bkanos iki 500\u20ac<\/td><td>Student\u0173 Stipendijos<\/td><\/tr><tr><td>\u012ev. Gyvyb\u0117s Draudimo I\u0161mokos<\/td><td>I\u0161 \u017dem\u0117s \u016akio (nesant PVM)<\/td><td>\u012evairios Premijos<\/td><\/tr><tr><td>Pal\u016bkanos u\u017e LR vert. popierius<\/td><td>Rinkt\u0173 gryb\u0173 pardavimas<\/td><td>Var\u017eyb\u0173 Prizai<\/td><\/tr><tr><td>Paveld\u0117tos Pajamos<\/td><td>Gauta Labdara<\/td><td>Loterij\u0173 Laim\u0117jimai<\/td><\/tr><tr><td>Sumos Turtinei \u017dalai atlyginti<\/td><td>Dovanos i\u0161 Artim\u0173j\u0173<\/td><td>Gauti Delspinigiai<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n<div class=\"fn_block block_fn_msg_box warning\"><div class=\"fn_block__icon\"><\/div><h3 id=\"NPD_taikomas_apmokestinamoms_pajamoms\">NPD taikomas apmokestinamoms pajamoms<\/h3><p>NPD skiriasi nuo Neapmokestinam\u0173j\u0173 Pajam\u0173.<\/p>\n<p><strong>A)<\/strong> NPD atskai\u010diuojamas nuo <strong>apmokestinam\u0173j\u0173<\/strong> pajam\u0173.<\/p>\n<p><strong>B)<\/strong><em> Neapmokestinamosioms<\/em> pajamoms netaikomi jokie mokes\u010diai.<\/p><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"Pabaigai\">Pabaigai<\/h2>\n\n\n\n<p>Pajam\u0173 Deklaravimas - itin reik\u0161minga prievol\u0117, kuri\u0105 svarbu atlikti laiku ir tinkamai.<\/p>\n\n\n\n<p>\u0160iuo metu Deklaruoti Pajamas internetu yra paprasta. Svarbiausia, jog atid\u017eiai pildytum\u0117te duomenis ir deklaruotum\u0117te visas reikiamas pajamas - taip i\u0161vengsite galim\u0173 nemalonum\u0173. S\u0117km\u0117s!<\/p>\n","protected":false},"author":100,"featured_media":28335,"comment_status":"open","ping_status":"closed","template":"","meta":{"disable_branded_featured_image":true,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","ep_exclude_from_search":false,"footnotes":""},"categories":[41],"_links":{"self":[{"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/how_to\/28262"}],"collection":[{"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/how_to"}],"about":[{"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/types\/how_to"}],"author":[{"embeddable":true,"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/users\/100"}],"replies":[{"embeddable":true,"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/comments?post=28262"}],"version-history":[{"count":50,"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/how_to\/28262\/revisions"}],"predecessor-version":[{"id":81415,"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/how_to\/28262\/revisions\/81415"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/media\/28335"}],"wp:attachment":[{"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/media?parent=28262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/financer.lt\/wp-json\/wp\/v2\/categories?post=28262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}