{"unofficial":true,"act":{"abbr":"PTMĮ","name":"Paveldimo turto mokesčio įstatymas","number":"IX-1239","tar_kodas":"1021010ISTA0IX-1239","dokumento_id":"TAR.88AB9A18D270","consolidation_valid_from":"2015-01-01","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/1021010ISTA0IX-1239/data.json","articles":[{"label":"1","pretty":"1","title":"Įstatymo paskirtis","url":"https://atviri-teises-aktai.lt/ta/1021010ISTA0IX-1239/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/1021010ISTA0IX-1239/str/2/","path":["I skyrius"],"state":"current","status_label":"Galioja šiandien","label_valid_until":null,"future_change_from":null},{"label":"3","pretty":"3","title":"Paveldimo turto mokesčio mokėtojai","url":"https://atviri-teises-aktai.lt/ta/1021010ISTA0IX-1239/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/1021010ISTA0IX-1239/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/1021010ISTA0IX-1239/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 tarifai","url":"https://atviri-teises-aktai.lt/ta/1021010ISTA0IX-1239/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 lengvatos","url":"https://atviri-teises-aktai.lt/ta/1021010ISTA0IX-1239/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 apskaičiavimas, deklaravimas ir mokėjimas","url":"https://atviri-teises-aktai.lt/ta/1021010ISTA0IX-1239/str/8/","path":["II skyrius"],"state":"current","status_label":"Galioja šiandien","label_valid_until":null,"future_change_from":null},{"label":"9","pretty":"9","title":"Paveldimo turto mokesčio, sumokėto užsienio valstybėse, atskaitymai","url":"https://atviri-teises-aktai.lt/ta/1021010ISTA0IX-1239/str/9/","path":["II skyrius"],"state":"current","status_label":"Galioja šiandien","label_valid_until":null,"future_change_from":null},{"label":"10","pretty":"10","title":"Mokesčio įskaitymas","url":"https://atviri-teises-aktai.lt/ta/1021010ISTA0IX-1239/str/10/","path":["II skyrius"],"state":"current","status_label":"Galioja šiandien","label_valid_until":null,"future_change_from":null},{"label":"11","pretty":"11","title":"Mokesčio išieškojimas ir grąžinimas","url":"https://atviri-teises-aktai.lt/ta/1021010ISTA0IX-1239/str/11/","path":["II skyrius"],"state":"current","status_label":"Galioja šiandien","label_valid_until":null,"future_change_from":null},{"label":"12","pretty":"12","title":"Atsakomybė","url":"https://atviri-teises-aktai.lt/ta/1021010ISTA0IX-1239/str/12/","path":["III skyrius"],"state":"current","status_label":"Galioja šiandien","label_valid_until":null,"future_change_from":null},{"label":"13","pretty":"13","title":"Ginčų nagrinėjimas","url":"https://atviri-teises-aktai.lt/ta/1021010ISTA0IX-1239/str/13/","path":["III skyrius"],"state":"current","status_label":"Galioja šiandien","label_valid_until":null,"future_change_from":null},{"label":"14","pretty":"14","title":"Įstatymo įsigaliojimas","url":"https://atviri-teises-aktai.lt/ta/1021010ISTA0IX-1239/str/14/","path":["IV skyrius"],"state":"current","status_label":"Galioja šiandien","label_valid_until":null,"future_change_from":null}]}