{"id":14848,"date":"2021-02-19T08:16:31","date_gmt":"2021-02-19T06:16:31","guid":{"rendered":"https:\/\/zurnalsiepirkumi.lv\/?p=14848"},"modified":"2021-02-19T14:30:20","modified_gmt":"2021-02-19T12:30:20","slug":"iepirkumu-jautajuma-precizes-gadijumus-kad-nodoklu-maksatajam-ir-neizpilditas-saistibas-nodoklu-joma","status":"publish","type":"post","link":"https:\/\/zurnalsiepirkumi.lv\/?p=14848","title":{"rendered":"Iepirkumu jaut\u0101jum\u0101 preciz\u0113s gad\u012bjumus, kad nodok\u013cu maks\u0101t\u0101jam ir neizpild\u012btas saist\u012bbas nodok\u013cu jom\u0101"},"content":{"rendered":"\n<p> Saeima \u0161odien konceptu\u0101li atbalst\u012bja <strong>groz\u012bjumus Covid-19 infekcijas izplat\u012bbas seku p\u0101rvar\u0113\u0161anas likum\u0101<\/strong>, kas nosaka gad\u012bjumus, kad tiek uzskat\u012bts, ka <strong>nodok\u013cu maks\u0101t\u0101jam ir vai nav neizpild\u012btas saist\u012bbas nodok\u013cu jom\u0101<\/strong>.<\/p>\n\n\n\n<p><br>Likumprojektu izstr\u0101d\u0101ja <strong>Finan\u0161u ministrija<\/strong> (FM), kura likumprojekta anot\u0101cij\u0101 skaidroja, ka \u0161obr\u012bd <strong>Publisko iepirkumu likum\u0101, Sabiedrisko pakalpojumu sniedz\u0113ju iepirkumu likum\u0101, Publisk\u0101s un priv\u0101t\u0101s partner\u012bbas likum\u0101 un Aizsardz\u012bbas un dro\u0161\u012bbas jomas iepirkumu likum\u0101<\/strong> ir paredz\u0113ts, ka pas\u016bt\u012bt\u0101js izsl\u0113dz kandid\u0101tu vai pretendentu no dal\u012bbas&nbsp;iepirkuma&nbsp;proced\u016br\u0101, ja ir konstat\u0113ts, ka kandid\u0101tam ir <strong>nodok\u013cu par\u0101di<\/strong>. No dal\u012bbas iepirkum\u0101 tiek izsl\u0113gts kandid\u0101ts vai pretendents, kuram ir konstat\u0113ti nodok\u013cu par\u0101di.<\/p>\n\n\n\n<p><br>FM nor\u0101d\u012bja, ka eso\u0161ais regul\u0113jums nerisina situ\u0101ciju, ka no dal\u012bbas iepirkumos netiek izsl\u0113gti t\u0101di kandid\u0101ti un pretendenti, kuri nav iesniegu\u0161i t\u0101das nodok\u013cu deklar\u0101cijas, no kur\u0101m ir iesp\u0113jams p\u0101rliecin\u0101ties par <strong>pareizu nodok\u013cu apr\u0113\u0137in\u0101\u0161anu un apr\u0113\u0137in\u0101to nodok\u013cu nomaksu<\/strong>.<br>Nodok\u013cu maks\u0101t\u0101jiem, kuri nav iesniegu\u0161i paredz\u0113t\u0101s nodok\u013cu deklar\u0101cijas normat\u012bvajos aktos noteiktajos termi\u0146os, <strong>iepirkumos tiek izsniegta t\u0101da pati izzi\u0146a par nodok\u013cu par\u0101du nees\u012bbu<\/strong>, k\u0101 nodok\u013cu maks\u0101t\u0101jiem, kuri ir iesniegu\u0161i visas nodok\u013cu deklar\u0101cijas un kuriem nav nodok\u013cu par\u0101du. L\u012bdz ar to past\u0101v situ\u0101cija, ka nodok\u013cu maks\u0101t\u0101js, kuram iesp\u0113jams ar iesniegtaj\u0101m nodok\u013cu deklar\u0101cij\u0101m rastos pien\u0101kums noteiktaj\u0101 termi\u0146\u0101 un piln\u0101 apm\u0113r\u0101 nomaks\u0101t nodok\u013cus un nodevas, apzin\u0101ti nesniedz nodok\u013cu deklar\u0101cijas, lai tam <strong>neizveidotos nodok\u013cu par\u0101ds un tas var\u0113tu piedal\u012bties iepirkumos<\/strong>.<\/p>\n\n\n\n<p><br>T\u0101d\u0113j\u0101di ir izveidojusies situ\u0101cija, ka \u0161obr\u012bd <strong>publiskos iepirkumos var piedal\u012bties ar\u012b negodpr\u0101t\u012bgi nodok\u013cu maks\u0101t\u0101ji<\/strong>, kuri nav izpild\u012bju\u0161i visas saist\u012bbas nodok\u013cu jom\u0101.<\/p>\n\n\n\n<p><br>Lai risin\u0101tu \u0161o situ\u0101ciju, FM uzskata, ka ir nepiecie\u0161ams <strong>papildin\u0101t likumu<\/strong> &#8220;Par nodok\u013ciem un nodev\u0101m&#8221; ar regul\u0113jumu, kas noteiktu, k\u0101d\u0101s situ\u0101cij\u0101s ir uzskat\u0101ms, ka <strong>nodok\u013cu maks\u0101t\u0101jam ir neizpild\u012btas saist\u012bbas nodok\u013cu jom\u0101<\/strong>.<\/p>\n\n\n\n<p><br>\u0160obr\u012bd ir pl\u0101nots noteikt, ka, ja citos normat\u012bvajos aktos nav noteikts cit\u0101di, <strong>nodok\u013cu maks\u0101t\u0101jam ir neizpild\u012btas saist\u012bbas nodok\u013cu jom\u0101<\/strong>, ja nodok\u013cu maks\u0101t\u0101jam ir neiesniegtas nodok\u013cu deklar\u0101cijas, par kur\u0101m inform\u0101cija ir publiski pieejama vai, ja nodok\u013cu maks\u0101t\u0101jam ir Valsts ie\u0146\u0113mumu dienesta administr\u0113to nodok\u013cu par\u0101ds un pa\u0161vald\u012bbas administr\u0113to nodok\u013cu par\u0101ds, kuru kopsumma atsevi\u0161\u0137i vai kop\u0101 <strong>p\u0101rsniedz 150 eiro<\/strong>, iz\u0146emot nodok\u013cu maks\u0101jumus, kuru maks\u0101\u0161anas termi\u0146\u0161 ir pagarin\u0101ts, sadal\u012bts termi\u0146os, atlikts vai atk\u0101rtoti sadal\u012bts termi\u0146os.<\/p>\n\n\n\n<p><br>FM skaidroja, ka l\u012bdz ar to <strong>publiskajos iepirkumos nevar\u0113s piedal\u012bties negodpr\u0101t\u012bgi nodok\u013cu maks\u0101t\u0101ji<\/strong> un tiks veicin\u0101ta savlaic\u012bga nodok\u013cu deklar\u0101ciju iesnieg\u0161ana. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Saeima \u0161odien konceptu\u0101li atbalst\u012bja <b>groz\u012bjumus Covid-19 infekcijas izplat\u012bbas seku p\u0101rvar\u0113\u0161anas likum\u0101<\/b>, kas nosaka gad\u012bjumus, kad tiek uzskat\u012bts, ka <b>nodok\u013cu maks\u0101t\u0101jam ir vai nav neizpild\u012btas saist\u012bbas nodok\u013cu jom\u0101<\/b>.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[396,71],"tags":[],"_links":{"self":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/14848"}],"collection":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14848"}],"version-history":[{"count":3,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/14848\/revisions"}],"predecessor-version":[{"id":14854,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/14848\/revisions\/14854"}],"wp:attachment":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14848"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14848"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14848"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}