{"id":16755,"date":"2021-09-21T06:57:04","date_gmt":"2021-09-21T06:57:04","guid":{"rendered":"http:\/\/triniti.eu\/insights\/tahaks-maksta-maksu-aga-ei-saa\/"},"modified":"2026-04-15T13:39:31","modified_gmt":"2026-04-15T13:39:31","slug":"tahaks-maksta-maksu-aga-ei-saa","status":"publish","type":"insights","link":"https:\/\/triniti.1kdigital.com\/et\/insights\/tahaks-maksta-maksu-aga-ei-saa\/","title":{"rendered":"Tahaks maksta maksu, aga ei saa!"},"content":{"rendered":"\n<strong>Hiljuti puutusime kokku olukorraga, kus aktsiaselts soovis vabatahtlikult maksta riigile tulumaksu, kuid riik ei v\u00f5tnud seda vastu. Sellega kaasnes aga aktsion\u00e4ride ebav\u00f5rdne kohtlemine ja huvide kahjustamine. <\/strong><!--more-->\n\n<a href=\"https:\/\/triniti.ee\/wp-content\/uploads\/sites\/2\/2021\/09\/calculator-385506_1920.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-12837\" src=\"https:\/\/triniti.ee\/wp-content\/uploads\/sites\/2\/2021\/09\/calculator-385506_1920.jpg\" alt=\" width=\"1920\" height=\"1131\"><\/a>\n\nTehing ise oli lihtne \u2013 aktsiaselts ostis \u00fchelt aktsion\u00e4rilt tagasi viimasele kuuluvad aktsiaseltsi aktsiad, tehes aktsion\u00e4rile selle eest v\u00e4ljamakse. Seejuures soovis aktsiaselts v\u00e4ljamakse tegemisel mitte arvestada omakapitali tehtud sissemakseid. Teisis\u00f5nu soovis aktsiaselts tasuda tulumaksu kogu v\u00e4ljamakse summalt.\n\nMiks? Selleks, et mitte kohelda aktsion\u00e4re ebav\u00f5rdselt ja mitte kahjustada teiste aktsion\u00e4ride huve. N\u00e4iteks, kui \u00fcks aktsion\u00e4r on teinud sissemakseid 100&nbsp;000 euro ulatuses ja teine aktsion\u00e4r on teinud sissemakseid 1000 euro ulatuses, siis aktsiaseltsi omakapitali m\u00f5ttes on tegemist \u00fche n\u00f6 potiga, kus on 101&nbsp;000 eurot. Kui aga omakapitalist v\u00e4ljamaksete tegemisel teisele aktsion\u00e4rile arvestatakse ka esimese aktsion\u00e4ri sissemakseid (nt kui v\u00e4ljamakse summa on 50&nbsp;000 eurot), siis seel\u00e4bi v\u00e4heneb aktsiaseltsi omakapitali m\u00f5ttes esimese aktsion\u00e4ri sissemakstu (ilma et talle oleks mingeid v\u00e4ljamakseid tehtud). See aga toob kaasa aktsion\u00e4ride ebav\u00f5rdse kohtlemise ja esimese aktsion\u00e4ri huvide kahjustamise.\n\nAktsiaselts soovis oma aktsion\u00e4re kohelda v\u00f5rdselt ja mitte kahjustada osade aktsion\u00e4ride huve, mist\u00f5ttu planeeriski tehingut sellisena, et sissemakseid ei arvestata. EMTA aga leidis, et kuna v\u00e4ljamakse summa ei \u00fcletanud aktsiaseltsi omakapitali tehtud sissemakseid, siis aktsiaseltsil tulumaksukohustust ei teki. Enamgi veel &#8211; &nbsp;aktsiaseltsil ei ole ka valikuv\u00f5imalust tehtud sissemakseid mitte arvestada ja seel\u00e4bi tulumaksu tasuda.\n\nMaksustamise kontekstis reguleerib antud olukorda tulumaksuseaduse (TuMS) \u00a7 50 lg 2, mille kohaselt aktsiaselts maksab tulumaksu aktsiate tagasiostmisel v\u00e4ljamaksete summa osalt, mis \u00fcletab aktsiaseltsi omakapitali tehtud rahalisi ja mitterahalisi sissemakseid. Sama p\u00f5him\u00f5te kehtib ka osa\u00fchingute puhul.\n\nEMTA leidis, et TuMS \u00a7 50 lg 2 ei anna \u00e4ri\u00fchingule valikuv\u00f5imalust tehtud sissemakseid mitte arvestada. Isegi, kui sellega n\u00f5ustuda, on see j\u00e4reldus siinkirjutaja hinnangul vale, ja normi tuleks seega t\u00e4psustada. TuMS \u00a7 50 lg 2 s\u00e4testab v\u00e4ljamaksete tegemisel tulumaksu tasumise kohustuse \u00fcldp\u00f5him\u00f5tte. Nimetatud s\u00e4te ei piira ega v\u00e4lista \u00e4ri\u00fchingu v\u00f5imalust v\u00e4ljamaksete tegemisel sissemakseid mitte arvestada ehk nimetatud s\u00e4te ei piira ega keela \u00e4ri\u00fchingul maksta tulumaksu, kui \u00e4ri\u00fching seda vabatahtlikult teha soovib.\n\n\u00c4ri\u00fchingul peab olema v\u00f5imalus valida \u2013 kas arvestada v\u00e4ljamaksete tegemisel sissemakseid v\u00f5i mitte. Esimesel juhul peab \u00e4ri\u00fching tulumaksu maksma juhul, kui v\u00e4ljamaksed omakapitalist \u00fcletavad sellesse tehtud sissemakseid. Teisel juhul peab \u00e4ri\u00fching tulumaksu maksma igal juhul. Nagu n\u00e4ha, siis m\u00f5lemal juhul on TuMS \u00a7 50 lg 2 \u00fcldp\u00f5him\u00f5te j\u00e4rgitud.\n\nKokkuv\u00f5ttes on olukord ebam\u00f5istlik. \u00dchel juhul saaks riik maksuraha koheselt k\u00e4tte ja seel\u00e4bi ei koheldaks aktsion\u00e4re ebav\u00f5rdselt. Teisel juhul aga l\u00fckkub maksuraha k\u00e4ttesaamine teadmata tulevikku, mis samal ajal toob kaasa aktsion\u00e4ride ebav\u00f5rdse kohtlemise. Praegu aga tuleb siis arvestada, et EMTA sellist valikuv\u00f5imalust TuMS \u00a7 50 lg 2 alusel \u00e4ri\u00fchingule ette ei n\u00e4e.\n\nKui teil tekib eelneva osas k\u00fcsimusi v\u00f5i vajate maksustamisalast n\u00f5u, v\u00f5tke <span style=\"color: #008cc8;\"><a style=\"color: #008cc8;\" href=\"https:\/\/triniti.ee\/kontakt\/\" target=\"_blank\" rel=\"noopener\">meiega<\/a><\/span> \u00fchendust.\n","protected":false},"featured_media":2844,"template":"","person_countries":[296],"people_industries":[],"experience_practice_area":[308],"insight_category":[430],"class_list":["post-16755","insights","type-insights","status-publish","has-post-thumbnail","hentry","person_countries-eesti","experience_practice_area-maksuoigus","insight_category-blogi"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tahaks maksta maksu, aga ei saa! - TRINITI - Pan-Baltic Law Firm<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tahaks maksta maksu, aga ei saa! - TRINITI - Pan-Baltic Law Firm\" \/>\n<meta property=\"og:description\" content=\"Hiljuti puutusime kokku olukorraga, kus aktsiaselts soovis vabatahtlikult maksta riigile tulumaksu, kuid riik ei v\u00f5tnud seda vastu. 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