{"id":288,"date":"2024-06-18T10:31:44","date_gmt":"2024-06-18T07:31:44","guid":{"rendered":"https:\/\/okservices.ee\/?p=288"},"modified":"2026-10-26T11:48:29","modified_gmt":"2026-10-26T09:48:29","slug":"spordikulud-%f0%9f%8f%80-%e2%9b%b7-ja-maksustamine","status":"publish","type":"post","link":"https:\/\/okservices.ee\/ru\/spordikulud-%f0%9f%8f%80-%e2%9b%b7-ja-maksustamine\/","title":{"rendered":"\u0420\u0430\u0441\u0445\u043e\u0434\u044b \u043d\u0430 \u0441\u043f\u043e\u0440\u0442 \ud83c\udfc0 \u26f7 \u0438 \u043d\u0430\u043b\u043e\u0433\u0438"},"content":{"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\">\u0420\u0430\u0441\u0445\u043e\u0434\u044b \u043d\u0430 \u0441\u043f\u043e\u0440\u0442 \ud83c\udfc0 \u26f7 \u0438 \u043d\u0430\u043b\u043e\u0433\u0438<\/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\">\u0420\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u044c \u0438\u043c\u0435\u0435\u0442 \u043f\u0440\u0430\u0432\u043e \u0432\u043e\u0437\u043c\u0435\u0449\u0430\u0442\u044c \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u0443 \u0438\u043b\u0438 \u0447\u043b\u0435\u043d\u0443 \u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0440\u0430\u0441\u0445\u043e\u0434\u044b, \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u0435 \u0441 \u0437\u0430\u043d\u044f\u0442\u0438\u044f\u043c\u0438 \u0441\u043f\u043e\u0440\u0442\u043e\u043c (\u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u0443\u0440\u043e\u043a\u0438 \u0442\u0430\u043d\u0446\u0435\u0432, \u0439\u043e\u0433\u0430, \u043f\u043b\u0430\u0432\u0430\u043d\u0438\u0435, \u0443\u0447\u0430\u0441\u0442\u0438\u0435 \u0432 \u0441\u043f\u043e\u0440\u0442\u0438\u0432\u043d\u044b\u0445 \u043c\u0435\u0440\u043e\u043f\u0440\u0438\u044f\u0442\u0438\u044f\u0445 \u0438 \u0442. \u0434.), \u2014 \u0432 \u0440\u0430\u0441\u0447\u0435\u0442\u0435 \u043d\u0430 \u043e\u0434\u043d\u043e\u0433\u043e \u0447\u0435\u043b\u043e\u0432\u0435\u043a\u0430 \u0438 \u0432 \u043f\u0440\u0435\u0434\u0435\u043b\u0430\u0445 400 \u0435\u0432\u0440\u043e \u0432 \u0433\u043e\u0434 \u2014 \u0431\u0435\u0437 \u0443\u043f\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432.<\/p>\n<p dir=\"auto\">\u0412\u043c\u0435\u0441\u0442\u043e \u0441\u043f\u043e\u0440\u0442\u0430 \u043c\u043e\u0436\u043d\u043e \u043a\u043e\u043c\u043f\u0435\u043d\u0441\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u0447\u0430\u0441\u0442\u043d\u0443\u044e \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u043a\u0443.<\/p>\n<p dir=\"auto\"><span class=\"bFOZY\">\u041f\u043e\u043c\u0438\u043c\u043e \u0441\u043f\u043e\u0440\u0442\u0430 \u0438 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u043a\u0438 \u043c\u043e\u0436\u043d\u043e \u0442\u0430\u043a\u0436\u0435 \u043e\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0442\u044c \u0443\u0441\u043b\u0443\u0433\u0438 \u0444\u0438\u0437\u0438\u043e\u0442\u0435\u0440\u0430\u043f\u0435\u0432\u0442\u0430, \u043b\u043e\u0433\u043e\u043f\u0435\u0434\u0430, \u043f\u0441\u0438\u0445\u043e\u043b\u043e\u0433\u0430 (\u0435\u0441\u043b\u0438 \u0438\u043c\u0435\u0435\u0442\u0441\u044f \u0441\u043e\u043e\u0442\u0432\u0435\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0439 \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442). \u041f\u043e\u043b\u043d\u044b\u0439 \u043f\u0435\u0440\u0435\u0447\u0435\u043d\u044c \u0431\u0435\u0437\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0443\u0441\u043b\u0443\u0433 \u0443\u043a\u0430\u0437\u0430\u043d \u0432 \u0437\u0430\u043a\u043e\u043d\u0435 \u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435 (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\">\u0412\u0430\u0436\u043d\u043e:<\/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 \u043f\u0440\u0430\u0432\u043e \u043d\u0430 \u043b\u044c\u0433\u043e\u0442\u0443 \u0434\u043e\u043b\u0436\u043d\u043e \u0431\u044b\u0442\u044c \u0443 \u0432\u0441\u0435\u0445 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432, \u0430 \u043d\u0435 \u0432\u044b\u0431\u043e\u0440\u043e\u0447\u043d\u043e<br \/><\/span>\u2705 \u0443\u0447\u0435\u0442 \u0434\u043e\u043b\u0436\u0435\u043d \u0432\u0435\u0441\u0442\u0438\u0441\u044c \u0434\u043b\u044f \u043a\u0430\u0436\u0434\u043e\u0433\u043e \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u0430 \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u043e<\/p><\/div><div data-hook=\"rcv-block9\">\u2705 \u041d\u0414\u0421 \u0432\u044b\u0447\u0438\u0442\u0430\u0442\u044c \u043d\u0435\u043b\u044c\u0437\u044f<\/div><div data-hook=\"rcv-block10\">\u2705 \u0432\u0430\u0436\u043d\u043e \u0438\u043c\u0435\u0442\u044c \u0441\u0447\u0435\u0442\/\u0447\u0435\u043a \u043d\u0430 \u0443\u0441\u043b\u0443\u0433\u0443<\/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\">\u0415\u0441\u043b\u0438 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432 \u043c\u043d\u043e\u0433\u043e, \u0442\u043e \u0443\u0434\u043e\u0431\u043d\u044b\u0439 \u0443\u0447\u0451\u0442 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442, \u043a \u043f\u0440\u0438\u043c\u0435\u0440\u0443, \u0441\u0438\u0441\u0442\u0435\u043c\u0430 Stebby (\u0431\u044b\u0432\u0448\u0438\u0439 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\">\u0420\u0430\u0437 \u0432 \u0433\u043e\u0434 (\u043a \u0444\u0435\u0432\u0440\u0430\u043b\u044e \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u0433\u043e\u0434\u0430) \u043d\u0443\u0436\u043d\u043e \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u0442\u044c \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e \u043e \u0442\u0430\u043a\u0438\u0445 \u0440\u0430\u0441\u0445\u043e\u0434\u0430\u0445 \u0432 INF 14, \u0447\u0430\u0441\u0442\u044c III. \u0414\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432 (\u0435\u0441\u043b\u0438 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u0431\u044b\u043b\u0438 \u0432 \u0440\u0430\u0437\u043c\u0435\u0440\u0435 400 \u0435\u0432\u0440\u043e \u043d\u0430 \u0447\u0435\u043b\u043e\u0432\u0435\u043a\u0430 \u0432 \u0433\u043e\u0434) \u043d\u0435 \u0432\u043e\u0437\u043d\u0438\u043a\u0430\u0435\u0442.<\/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>","protected":false},"excerpt":{"rendered":"<p>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. Spordi asemel saab kompenseerida erakindlustust 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":342,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[30,29,31],"class_list":["post-288","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-maksud","tag-eng","tag-est","tag-rus"],"_links":{"self":[{"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/posts\/288","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/comments?post=288"}],"version-history":[{"count":6,"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/posts\/288\/revisions"}],"predecessor-version":[{"id":5633,"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/posts\/288\/revisions\/5633"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/media\/342"}],"wp:attachment":[{"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/media?parent=288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/categories?post=288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/tags?post=288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}