{"unofficial":true,"act":{"abbr":"ŽMĮ","name":"Žemės mokesčio įstatymas","number":"I-2675","tar_kodas":"0921010ISTA00I-2675","dokumento_id":"TAR.D267FBDC094B","consolidation_valid_from":"2026-05-01","consolidation_valid_to":null,"version_state_today":"current","repealed_from":null,"notices":[],"preamble":[],"header_notes":[]},"status_day":"2026-10-26","data_json":"https://atviri-teises-aktai.lt/ta/0921010ISTA00I-2675/data.json","articles":[{"label":"1","pretty":"1","title":"Įstatymo paskirtis","url":"https://atviri-teises-aktai.lt/ta/0921010ISTA00I-2675/str/1/","path":["I skyrius"],"state":"current","status_label":"Galioja šiandien","label_valid_until":null,"future_change_from":null},{"label":"2","pretty":"2","title":"Pagrindinės šio įstatymo sąvokos","url":"https://atviri-teises-aktai.lt/ta/0921010ISTA00I-2675/str/2/","path":["I skyrius"],"state":"current","status_label":"Galioja šiandien","label_valid_until":null,"future_change_from":null},{"label":"3","pretty":"3","title":"Mokesčio mokėtojas","url":"https://atviri-teises-aktai.lt/ta/0921010ISTA00I-2675/str/3/","path":["I skyrius"],"state":"current","status_label":"Galioja šiandien","label_valid_until":null,"future_change_from":null},{"label":"4","pretty":"4","title":"Mokesčio objektas","url":"https://atviri-teises-aktai.lt/ta/0921010ISTA00I-2675/str/4/","path":["I skyrius"],"state":"current","status_label":"Galioja šiandien","label_valid_until":null,"future_change_from":null},{"label":"5","pretty":"5","title":"Mokesčio bazė","url":"https://atviri-teises-aktai.lt/ta/0921010ISTA00I-2675/str/5/","path":["I skyrius"],"state":"current","status_label":"Galioja šiandien","label_valid_until":null,"future_change_from":null},{"label":"6","pretty":"6","title":"Mokesčio tarifas","url":"https://atviri-teises-aktai.lt/ta/0921010ISTA00I-2675/str/6/","path":["I skyrius"],"state":"current","status_label":"Galioja šiandien","label_valid_until":null,"future_change_from":null},{"label":"7","pretty":"7","title":"Mokesčio mokestinis laikotarpis","url":"https://atviri-teises-aktai.lt/ta/0921010ISTA00I-2675/str/7/","path":["I skyrius"],"state":"current","status_label":"Galioja šiandien","label_valid_until":null,"future_change_from":null},{"label":"8","pretty":"8","title":"Mokesčio lengvatos","url":"https://atviri-teises-aktai.lt/ta/0921010ISTA00I-2675/str/8/","path":["I skyrius"],"state":"current","status_label":"Galioja šiandien","label_valid_until":null,"future_change_from":null},{"label":"9","pretty":"9","title":"Žemės mokestinė vertė","url":"https://atviri-teises-aktai.lt/ta/0921010ISTA00I-2675/str/9/","path":["II skyrius"],"state":"current","status_label":"Galioja šiandien","label_valid_until":null,"future_change_from":null},{"label":"10","pretty":"10","title":"Žemės vertinimas","url":"https://atviri-teises-aktai.lt/ta/0921010ISTA00I-2675/str/10/","path":["II skyrius"],"state":"current","status_label":"Galioja šiandien","label_valid_until":null,"future_change_from":null},{"label":"11","pretty":"11","title":"Skundai ir prašymai dėl žemės mokestinės vertės","url":"https://atviri-teises-aktai.lt/ta/0921010ISTA00I-2675/str/11/","path":["II skyrius"],"state":"current","status_label":"Galioja šiandien","label_valid_until":null,"future_change_from":null},{"label":"12","pretty":"12","title":"Mokesčio apskaičiavimas, deklaravimas ir mokėjimas","url":"https://atviri-teises-aktai.lt/ta/0921010ISTA00I-2675/str/12/","path":["III skyrius"],"state":"current","status_label":"Galioja šiandien","label_valid_until":null,"future_change_from":null},{"label":"13","pretty":"13","title":"Duomenų, reikalingų mokesčiui apskaičiuoti, pateikimas","url":"https://atviri-teises-aktai.lt/ta/0921010ISTA00I-2675/str/13/","path":["III skyrius"],"state":"current","status_label":"Galioja šiandien","label_valid_until":null,"future_change_from":null},{"label":"14","pretty":"14","title":"Atsakomybė","url":"https://atviri-teises-aktai.lt/ta/0921010ISTA00I-2675/str/14/","path":["III skyrius"],"state":"current","status_label":"Galioja šiandien","label_valid_until":null,"future_change_from":null},{"label":"15","pretty":"15","title":"Mokesčio įskaitymas","url":"https://atviri-teises-aktai.lt/ta/0921010ISTA00I-2675/str/15/","path":["IV skyrius"],"state":"current","status_label":"Galioja šiandien","label_valid_until":null,"future_change_from":null}]}