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Tulumaksu kinnipidamine eraisiku hoonestusõiguse tasust

Published on: Published in: Veebipäringud

Kas ettevõte saab mulle kui eraisikule hoonestusõiguse tasust kinni pidada tulumaksu?

Saan ettevõttelt iga-aastaselt hoonestusõiguse tasu vastavalt meievahelisele lepingule. Lepingus on fikseeritud summa. Firma maksab mulle kui eraisikule. Sel aastal teatas nende raamatupidaja, et peab enne väljamakse tegemist kinni pidama sealt tulumaksu. Kas see on õige, et vastu minu tahtmist seda tehakse ja millisele seadusepunktile tuginedes seda teha saab?

Vallaste ja Partnerid Blog

Vastus:

On küll õige. Hoonestusõiguse tasu väljamaksmisel on ettevõte kohustatud maksu kinni pidama tulumaksuseaduse § 41 p 7 (vt § 16 lg 1) alusel. Maksumäär on tänavu 20%. Tasu saaja jaoks pole vahet, kas maks juba kinni peetud või deklareerib (tuludeklaratsiooni tab 7) ja maksab selle ta ise.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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