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        "rendered": "Spordikulud \ud83c\udfc0 \u26f7 ja maksustamine"
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        "rendered": "<div data-elementor-type=\"wp-post\" data-elementor-id=\"288\" class=\"elementor elementor-288\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6fbe26da elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6fbe26da\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1ebb092e\" data-id=\"1ebb092e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4f3a2e34 elementor-widget elementor-widget-spacer\" data-id=\"4f3a2e34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-101a8c6f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"101a8c6f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-50fcdb63\" data-id=\"50fcdb63\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69953fb5 elementor-widget elementor-widget-spacer\" data-id=\"69953fb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68200996 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"68200996\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Spordikulud \ud83c\udfc0 \u26f7 ja maksustamine<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4f3c4ebc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f3c4ebc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4545325\" data-id=\"4545325\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3268ac6b elementor-widget elementor-widget-text-editor\" data-id=\"3268ac6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div data-breakout=\"normal\">\n<p id=\"viewer-70dnt\" class=\"IvLU9 ncNbG _5HuoZ _9-Qxn\" dir=\"auto\">T\u00f6\u00f6andjal on \u00f5igus h\u00fcvitada t\u00f6\u00f6tajale v\u00f5i juhatuse liikmele spordikulud (nagu nt tantsutunnid, jooga, ujula, avalikud spordi\u00fcritused jms) inimese kohta 400.- aastas maksuvabalt.<\/p>\n<p dir=\"auto\">Spordi asemel saab kompenseerida erakindlustust<\/p>\n<p dir=\"auto\"><span class=\"bFOZY\">Lisaks spordile ja kindlustusele saab tasuda ka f\u00fcsioterapeudi, logopeedi, ps\u00fchholoogi teenuste eest (nende puhul vajalik vastav kutsetunnistus). Maksuvabade teenuste t\u00e4ielik loetelu on toodud tulumaksuseaduses (TuMS \u00a7 48 lg 5.5).<\/span><\/p>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-48421e3f\" data-id=\"48421e3f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-78a0d8f2 elementor-widget elementor-widget-image\" data-id=\"78a0d8f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"608\" height=\"456\" src=\"https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/spordikulud.jpg\" class=\"attachment-large size-large wp-image-342\" alt=\"\" srcset=\"https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/spordikulud.jpg 608w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/spordikulud-600x450.jpg 600w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/spordikulud-300x225.jpg 300w\" sizes=\"(max-width: 608px) 100vw, 608px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a59887b elementor-widget elementor-widget-text-editor\" data-id=\"2a59887b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div data-breakout=\"normal\"><p id=\"viewer-46prl\" class=\"xEOXg iKTke _5HuoZ _9-Qxn\" dir=\"auto\">T\u00e4htis:<\/p><\/div><div data-hook=\"rcv-block7\">\u00a0<\/div><div data-breakout=\"normal\"><p id=\"viewer-4fjpo\" class=\"xEOXg iKTke _5HuoZ _9-Qxn\" dir=\"auto\"><span class=\"bFOZY\">\u2705 \u00f5igus h\u00fcvitistele peaks olema k\u00f5igil t\u00f6\u00f6tajatel, mitte valikuliselt<br \/><\/span>\u2705 raamatupidamist tuleb pidada iga t\u00f6\u00f6taja kohta eraldi<\/p><\/div><div data-hook=\"rcv-block9\">\u2705 k\u00e4ibemaksu maha arvata ei saa<\/div><div data-hook=\"rcv-block10\">\u2705 kulu kandmiseks on vajalik kuludokument<\/div><div data-hook=\"rcv-block11\">\u00a0<\/div><div data-breakout=\"normal\"><p id=\"viewer-9gaom\" class=\"xEOXg iKTke _5HuoZ _9-Qxn\" dir=\"auto\"><span class=\"bFOZY\">Kui t\u00f6\u00f6tajaid on palju, siis mugava arvestuse tagab n\u00e4iteks Stebby s\u00fcsteem (endine Sport ID).<\/span><\/p><\/div><div data-hook=\"rcv-block12\">\u00a0<\/div><div data-breakout=\"normal\"><div id=\"viewer-93ifg\" class=\"xEOXg iKTke _5HuoZ _9-Qxn\" dir=\"auto\">Kord aastas (j\u00e4rgmise aasta veebruariks) tuleb selliste kulude kohta EMTA-le esitada INF 14 III deklaratsiooni. T\u00e4iendavaid maksukohustusi (kui need j\u00e4\u00e4vad 400.- piiri aastas inimese kohta) selliste kulutustega ei kaasne.<\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2fd644ed elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2fd644ed\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-45212f00\" data-id=\"45212f00\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f1b3b90 elementor-widget elementor-widget-spacer\" data-id=\"1f1b3b90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>",
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