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Mida peaksin teadma, kui osaühing hakkab kirjastatud ristsõnade lahendajatele auhindu välja andma?

Published on: juuni 26, 2014 Published in: Veebipäringud

Tere, soov on asutada osaühing, kus hakkaksin koostama ja ka kirjastama ristsõnu. Igal ristsõnaajakirjal on ka auhinnad. Mis seaduse alt saaksin infot auhinnade korraldamise kohta – kas pean selle tegevuse ka majandustegevuse registris registreerima jne.

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Vastus:

Ei tea, et peale maksuseaduste oleks muid auhindade jagamist reguleerivaid seotud seadusi. Kuna auhind on kingitus, st saaja tulu, siis tuleb rahalise auhinna väljamaksmisel tulumaks kinni pidada, deklareerida ja tasuda (tänavu 21%). Mitterahalise auhinna andmine on maksuvaba, kui selle käibemaksuta väärtus ei ületa 10 eurot. Kui väärtus on suurem, siis deklareerib ja maksab auhinna andja tulumaksu 21/79 auhinna väärtusest. Kui auhinna andja on maksukohustuslane, siis tekib tal üle 10-euroste mitterahaliste auhindade andmisel ka käibemaksukohustus. Kohustust tegevuse majandustegevuse registrisse kandmiseks ei ole.

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