Published: 05/06/2024 05:45
Martynas Endrijaitis, Associate Professor of the Faculty of Law, Vilnius University. photo of Vladimir Ivanovs (VŽ).
Martynas Endrijaitis
Docent of the Faculty of Law of Vilnius University
The taxation of small partnerships (MB) – one of the most popular forms of legal entities in Lithuania – has its own peculiarities. We will discuss how the general basic tax rules enshrined in the tax laws are applied in the case of MB.
MB has the obligation to declare and pay profit, income, real estate, VAT and other taxes provided for in Article 13 of the Tax Code. and VSD and PSD contributions in accordance with the general procedure established by legal acts.
Corporate tax: exemptions and deductions applicable to MB
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Theme “Finance”
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