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Tähelepanu! Tegemist on välisvõrgust saabunud kirjaga.
Tundmatu saatja korral palume linke ja faile mitte avada.

Tere!



RahaPTS § 2 lg 3 sätestab, et: „Käesolevat seadust kohaldatakse 
mittetulundusühingutele mittetulundusühingute seaduse tähenduses ja teistele 
juriidilistele isikutele, kellele kohaldatakse mittetulundusühingute seaduse 
sätteid, ning sihtasutustele sihtasutuste seaduse tähenduses, kui neile 
tasutakse või nad tasuvad sularahas üle 5000 euro või sellega võrdväärse 
summa muus vääringus, sõltumata sellest, kas tasutakse ühe maksena või mitme 
omavahel seotud maksena kuni üheaastase perioodi jooksul, või kui klient või 
tehingus osalev isik või tehing on seotud riigiga või jurisdiktsiooniga, mis 
on nimetatud käesoleva seaduse § 37 lõike 4 punktis 3.“



Tekkis järgnev küsimus: kas antud norm kohaldub MTÜ-le või sihtasutusele 
juhul kui on sõlmitud koostööleping mõne välismaise partneriga ning näiteks 
MTÜ/Sihtasutuse poolt korraldatava koolituse raames maksab MTÜ või 
Sihtasutus välismaise partneri poolt koolitusel osalevatele isikutele 
sularahas päevarahasid. Näiteks ütleme, et koostööpartneri poolt osaleb 
koolitusel 10 inimest kokku 10 päeva, igaüks saab päevarahaks 50 EUR. Kokku 
saab iga isik siis 500 EUR päevaraha, kuid kokku koostööpartneri kõigi 
osalenud liikmete peale on sularahas päevarahasid makstud 5000 EUR.



Kas sellistel juhtudel tuleks käsitleda päevaraha makseid kui omavahel 
seotud maksetena või eraldiseisvate maksetena?



Parimat






Joonas Vahimets

 |

Riskijuhtimisteenuste nooremnõustaja





E  <mailto:joonas.vahimets@ee.gt.com> joonas.vahimets@ee.gt.com

 |

M  <tel:+372%205439%200698> +372 5439 0698



Grant Thornton Baltic OÜ


Pärnu mnt 22 | Tallinn 10141



T +372 626 0500

 |

W  <https://www.grantthornton.ee/> www.grantthornton.ee







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​Grant Thornton Baltic OÜ austab eraelu puutumatust ja töötleb isikuandmeid 
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3.75pt 5.25pt 11.25pt; word-wrap:break-word" cellpadding=3D"7px 5px 7px =
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style=3D"font-size:9.0pt;font-family: &quot;Segoe =
UI&quot;,sans-serif;mso-fareast-font-family:&quot;Times New =
Roman&quot;;color:#212121"> <strong>T=C3=A4helepanu! </strong>Tegemist =
on v=C3=A4lisv=C3=B5rgust saabunud kirjaga.<br>Tundmatu saatja korral =
palume linke ja faile mitte =
avada.<o:p></o:p></span></p></td></tr></tbody></table>
<div class=3D"WordSection1">
<p class=3D"MsoNormal">Tere!<o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal">RahaPTS =C2=A7 2 lg 3 s=C3=A4testab, et: =
=E2=80=9E<i>K=C3=A4esolevat seadust kohaldatakse =
mittetulundus=C3=BChingutele mittetulundus=C3=BChingute seaduse =
t=C3=A4henduses ja teistele juriidilistele isikutele, kellele =
kohaldatakse mittetulundus=C3=BChingute seaduse s=C3=A4tteid, ning =
sihtasutustele
 sihtasutuste seaduse t=C3=A4henduses, kui neile tasutakse v=C3=B5i nad =
tasuvad sularahas =C3=BCle 5000&nbsp;euro v=C3=B5i sellega =
v=C3=B5rdv=C3=A4=C3=A4rse summa muus v=C3=A4=C3=A4ringus, s=C3=B5ltumata =
sellest, kas tasutakse =C3=BChe maksena v=C3=B5i mitme omavahel seotud =
maksena kuni =C3=BCheaastase perioodi jooksul, v=C3=B5i kui
 klient v=C3=B5i tehingus osalev isik v=C3=B5i tehing on seotud riigiga =
v=C3=B5i jurisdiktsiooniga, mis on nimetatud k=C3=A4esoleva seaduse =
=C2=A7&nbsp;37 l=C3=B5ike&nbsp;4 =
punktis&nbsp;3.=E2=80=9C<o:p></o:p></i></p>
<p class=3D"MsoNormal"><i><o:p>&nbsp;</o:p></i></p>
<p class=3D"MsoNormal">Tekkis j=C3=A4rgnev k=C3=BCsimus: kas antud norm =
kohaldub MT=C3=9C-le v=C3=B5i sihtasutusele juhul kui on s=C3=B5lmitud =
koost=C3=B6=C3=B6leping m=C3=B5ne v=C3=A4lismaise partneriga ning =
n=C3=A4iteks MT=C3=9C/Sihtasutuse poolt korraldatava koolituse raames =
maksab MT=C3=9C v=C3=B5i Sihtasutus v=C3=A4lismaise
 partneri poolt koolitusel osalevatele isikutele sularahas =
p=C3=A4evarahasid. N=C3=A4iteks =C3=BCtleme, et =
koost=C3=B6=C3=B6partneri poolt osaleb koolitusel 10 inimest kokku 10 =
p=C3=A4eva, iga=C3=BCks saab p=C3=A4evarahaks 50 EUR. Kokku saab iga =
isik siis 500 EUR p=C3=A4evaraha, kuid kokku koost=C3=B6=C3=B6partneri
 k=C3=B5igi osalenud liikmete peale on sularahas p=C3=A4evarahasid =
makstud 5000 EUR. <o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal">Kas sellistel juhtudel tuleks k=C3=A4sitleda =
p=C3=A4evaraha makseid kui omavahel seotud maksetena v=C3=B5i =
eraldiseisvate maksetena?
<o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal">Parimat<o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
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4F2D7F;mso-ligatures:none;mso-fareast-language:ET">Joonas&nbsp;Vahimets</=
span></b><b><span =
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4F2D7F;mso-ligatures:none;mso-fareast-language:ET"><o:p></o:p></span></b>=
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4F2D7F;mso-ligatures:none;mso-fareast-language:ET">&nbsp;|&nbsp;</span></=
b><b><span =
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4F2D7F;mso-ligatures:none;mso-fareast-language:ET"><o:p></o:p></span></b>=
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style=3D"font-size:9.0pt;font-family:&quot;Arial&quot;,sans-serif;color:#=
4F2D7F;mso-ligatures:none;mso-fareast-language:ET">Riskijuhtimisteenuste&=
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style=3D"color:#000001">www.grantthornton.ee</span></a><o:p></o:p></span>=
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k=C3=B5ik manused on konfidentsiaalsed ja v=C3=B5ivad sisaldada =
konfidentsiaalset v=C3=B5i tundlikku teavet. Kui te ei
 ole etten=C3=A4htud adressaat v=C3=B5i usute, et olete saanud selle =
e-kirja ekslikult, teavitage sellest viivitamatult saatjat ja kustutage =
e-kiri ja v=C3=B5imalikud manused. Igasugune k=C3=A4esolevas e-kirjas =
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<br>
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style=3D"font-size:8.0pt;font-family:&quot;Arial&quot;,sans-serif;color:#=
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Thornton Baltic O=C3=9C austab eraelu puutumatust ja t=C3=B6=C3=B6tleb =
isikuandmeid koosk=C3=B5las kehtivate andmekaitseseadustega, sealhulgas =
isikuandmete
 kaitse =C3=BCldm=C3=A4=C3=A4rusega (GDPR). Lisateavet selle kohta, =
kuidas kogume, kasutame ja kaitseme isikuandmeid, leiate =
meie&nbsp;</span><b><span =
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target=3D"_blank"><span =
style=3D"color:#000001;text-decoration:none">privaatsusteatisest</span></=
a></span></b><span =
style=3D"font-size:8.0pt;font-family:&quot;Arial&quot;,sans-serif;color:#=
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style=3D"font-size:8.0pt;font-family:&quot;Arial&quot;,sans-serif;color:#=
000001;mso-ligatures:none;mso-fareast-language:ET"><o:p></o:p></span></p>=

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