16.01.2015 Views

Reisiteenuste maksustamine - Maksu- ja Tolliamet

Reisiteenuste maksustamine - Maksu- ja Tolliamet

Reisiteenuste maksustamine - Maksu- ja Tolliamet

SHOW MORE
SHOW LESS

Create successful ePaper yourself

Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.

MAKSU- JA TOLLIAMET<br />

Näide – ringreis Eesti<br />

mõisad<br />

reisiteenuse maksumus 800 krooni<br />

teenuse osutamiseks osteti<br />

- majutust 500 krooni + 25 kr KM<br />

kokku 525 krooni<br />

- reisi<strong>ja</strong>teveoteenust 169,50 kr +<br />

30,50 kr KM kokku 200 krooni<br />

maksustatav väärtus: 800 – 525 –<br />

200=75 /1,18 =63,56 krooni<br />

12

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!