{"id":17634,"date":"2022-04-26T09:21:38","date_gmt":"2022-04-26T07:21:38","guid":{"rendered":"https:\/\/zurnalsiepirkumi.lv\/?p=17634"},"modified":"2022-04-26T09:21:38","modified_gmt":"2022-04-26T07:21:38","slug":"stajusies-speka-grozijumi-uznemumu-ienakuma-nodokla-likuma","status":"publish","type":"post","link":"https:\/\/zurnalsiepirkumi.lv\/?p=17634","title":{"rendered":"St\u0101ju\u0161ies sp\u0113k\u0101 groz\u012bjumi Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likum\u0101"},"content":{"rendered":"\n<p>\u0160\u0101 gada 24. mart\u0101 Saeima 3. las\u012bjum\u0101 pie\u0146\u0113ma groz\u012bjumus Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca (UIN) likum\u0101, kas galvenok\u0101rt tika izstr\u0101d\u0101ti, lai preciz\u0113tu UIN likuma regul\u0113jumu palielin\u0101tajiem procentu maks\u0101jumiem un uzkr\u0101jumiem, kurus nodok\u013cu maks\u0101t\u0101ji veido nedro\u0161iem debitoru par\u0101diem, k\u0101 ar\u012b lai samazin\u0101tu nodok\u013cu maks\u0101t\u0101ju administrat\u012bvo slogu. Likuma groz\u012bjumi st\u0101j\u0101s sp\u0113k\u0101 \u0161\u0101 gada 21.\u00a0apr\u012bl\u012b.<\/p>\n\n\n\n<p>Likuma groz\u012bjumos paredz\u0113ts, ka, s\u0101kot ar p\u0101rskata gadu, kas s\u0101k\u0101s 2021. gad\u0101, palielin\u0101tos procentu maks\u0101jumus apr\u0113\u0137ina k\u0101 starp\u012bbu starp procentu maks\u0101jumiem un procentu ie\u0146\u0113mumiem. Ja p\u0101rskata gad\u0101 \u0161\u012b starp\u012bba p\u0101rsniedz tr\u012bs miljonus eiro, nodok\u013ca b\u0101z\u0113 iek\u013cauj procentu summu, kas p\u0101rsniedz 30 procentus no p\u0101rskata gada pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137in\u0101 uzr\u0101d\u012bt\u0101s pe\u013c\u0146as pirms apr\u0113\u0137in\u0101t\u0101 UIN, kas palielin\u0101ta par procentu maks\u0101jumiem un apr\u0113\u0137in\u0101to nolietojumu.<\/p>\n\n\n\n<p>Preciz\u0113ta nodok\u013ca piem\u0113ro\u0161ana apl\u0113stajiem procentiem par operat\u012bv\u0101s nomas maks\u0101jumiem, ko apr\u0113\u0137ina saska\u0146\u0101 ar starptautisko finan\u0161u p\u0101rskatu standartu (SFPS) Nr.16 \u201cOperat\u012bv\u0101 noma\u201d, paredzot, ka nodok\u013ca maks\u0101t\u0101ji ir ties\u012bgi likuma 10. pant\u0101 noteikto palielin\u0101to procentu apr\u0113\u0137in\u0101 neietvert procentus, kas apr\u0113\u0137in\u0101ti saska\u0146\u0101 ar \u0161o SFPS, ja nomas dar\u012bjums atbilst operat\u012bv\u0101s nomas defin\u012bcijai. T\u0101d\u0113j\u0101di likuma 10. panta normas ir piem\u0113rojamas tikai procentu maks\u0101jumiem par finan\u0161u nomu, bet nav attiecin\u0101mas uz procentiem, kas apl\u0113sti saska\u0146\u0101 ar SFPS Nr.16 \u201cOperat\u012bv\u0101 noma. Norma piem\u0113rojama procentiem, kas apl\u0113sti par p\u0101rskata gadu, kas s\u0101k\u0101s 2021. gad\u0101.<\/p>\n\n\n\n<p>Groz\u012bjumi likum\u0101 paredz, ka nodok\u013ca b\u0101z\u0113 iek\u013cauj t\u0101du nedro\u0161o par\u0101du, par kuru izveidots uzkr\u0101jums nedro\u0161iem par\u0101diem un par\u0101ds nav atg\u016bts 60 m\u0113ne\u0161u laik\u0101, skaitot no par\u0101da ra\u0161an\u0101s br\u012b\u017ea, kad pre\u010du un pakalpojumu sa\u0146\u0113m\u0113jam bija j\u0101nor\u0113\u0137in\u0101s ar pre\u010du pieg\u0101d\u0101t\u0101ju vai pakalpojumu sniedz\u0113ju, bet samaksa netika veikta, un par\u0101da summai nav piem\u0113rojams \u0161\u0101 panta tre\u0161aj\u0101 da\u013c\u0101 min\u0113tais atbr\u012bvojums.<\/p>\n\n\n\n<p>Lai normu piem\u0113rotu, nodok\u013ca maks\u0101t\u0101jam j\u0101izpilda visas turpm\u0101k min\u0113t\u0101s pras\u012bbas:<\/p>\n\n\n\n<ul><li>zv\u0113rin\u0101ts revidents vai zv\u0113rin\u0101tu revidentu komercsabiedr\u012bba ir sniegusi revidenta zi\u0146ojumu par finan\u0161u p\u0101rskatu k\u0101 vienota kopuma atbilst\u012bbu SFPS noteiktajam vai Gada p\u0101rskatu un konsolid\u0113to gada p\u0101rskatu likum\u0101 noteiktajam, un nodok\u013cu maks\u0101t\u0101ja finan\u0161u p\u0101rskatos tiek iek\u013cauta nor\u0101de, ka, atk\u0101pjoties no Gada p\u0101rskatu un konsolid\u0113to gada p\u0101rskatu likum\u0101 noteikt\u0101, debitoru par\u0101di atz\u012bti, nov\u0113rt\u0113ti un nor\u0101d\u012bti atbilsto\u0161i SFPS Nr. 9 &#8220;Finan\u0161u instrumenti&#8221; noteiktajam;<\/li><li>nodok\u013ca maks\u0101t\u0101js nodro\u0161ina katra uzkr\u0101jumos (kred\u012btzaud\u0113jumos) iek\u013caut\u0101 debitora par\u0101da izsekojam\u012bbu;<\/li><li>nodok\u013ca maks\u0101t\u0101jam ir izveidota debitoru par\u0101du (finan\u0161u akt\u012bvu) atz\u012b\u0161anas, atg\u016b\u0161anas un akt\u012bva atz\u012b\u0161anas p\u0101rtrauk\u0161anas (norakst\u012b\u0161anas) gr\u0101matved\u012bbas uzskaites k\u0101rt\u012bba.<\/li><\/ul>\n\n\n\n<p>Norma piem\u0113rojama par\u0101diem, par kuriem izveidoti uzkr\u0101jumi (kred\u012btzaud\u0113jumi), s\u0101kot ar 2018. gada 1. janv\u0101ri.<\/p>\n\n\n\n<p>\u0145emot v\u0113r\u0101 Covid-19 pand\u0113mijas negat\u012bvo ietekmi, pagarin\u0101ts uzkr\u0101jumu \u201ctur\u0113\u0161anas\u201d periods uz 60 m\u0113ne\u0161iem (skaitot no uzkr\u0101juma izveido\u0161anas dienas) par uzkr\u0101jumiem nedro\u0161iem par\u0101diem, ja debitoram uzs\u0101kta maks\u0101tnesp\u0113jas proced\u016bra. Norma ir sp\u0113k\u0101 ar \u0161\u0101 gada 21. apr\u012bli.<\/p>\n\n\n\n<p>Likuma groz\u012bjumos noteikts, ka par\u0101diem, kuriem izveidots uzkr\u0101jums l\u012bdz 2021. gada 31. decembrim, periods nodok\u013cu b\u0101zes palielin\u0101\u0161anai ir 60 m\u0113ne\u0161i no uzkr\u0101juma izveido\u0161anas dienas. Ar\u012b \u0161\u012b norma ir sp\u0113k\u0101 ar \u0161\u0101 gada 21. apr\u012bli.<\/p>\n\n\n\n<p>Groz\u012bjumi ietver ar\u012b jaunu likuma 12. panta pirm\u0101s da\u013cas 3. punkta redakciju, kas b\u016btiski palielin\u0101s atbalsta apm\u0113ru, jo nodok\u013ca maks\u0101t\u0101js tagad ir ties\u012bgs samazin\u0101t taks\u0101cijas period\u0101 par p\u0101rskata gad\u0101 apr\u0113\u0137in\u0101taj\u0101m dividend\u0113m apr\u0113\u0137in\u0101to nodokli par 85 procentiem no ziedot\u0101s summas, bet nep\u0101rsniedzot 30 procentus no apr\u0113\u0137in\u0101t\u0101s nodok\u013ca summas par apr\u0113\u0137in\u0101taj\u0101m dividend\u0113m. L\u012bdz \u0161im \u0161is regul\u0113jums bija ietverts likuma p\u0101rejas noteikumu 40. punkt\u0101 un bija termin\u0113ts, jo paredz\u0113ja, ka \u0161\u0101ds nodok\u013ca atvieglojuma apm\u0113rs ir piem\u0113rojams tikai attiec\u012bb\u0101 uz p\u0101rskata gadiem, kas s\u0101kas 2020., 2021. un 2022. gad\u0101. &nbsp;Papildus tam groz\u012bjumos paredz\u0113ts, ka ziedojumu likuma 12.panta pirm\u0101s da\u013cas 3.punkta apm\u0113r\u0101 vairs nav j\u0101iek\u013cauj ar nodokli apliekamaj\u0101 b\u0101z\u0113.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0160\u0101 gada 24. mart\u0101 Saeima 3. las\u012bjum\u0101 pie\u0146\u0113ma groz\u012bjumus Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca (UIN) likum\u0101, kas galvenok\u0101rt tika izstr\u0101d\u0101ti, lai preciz\u0113tu UIN likuma regul\u0113jumu palielin\u0101tajiem procentu maks\u0101jumiem un uzkr\u0101jumiem, kurus nodok\u013cu maks\u0101t\u0101ji veido nedro\u0161iem debitoru par\u0101diem, k\u0101 ar\u012b lai samazin\u0101tu nodok\u013cu maks\u0101t\u0101ju administrat\u012bvo slogu. Likuma groz\u012bjumi st\u0101j\u0101s sp\u0113k\u0101 \u0161\u0101 gada 21.\u00a0apr\u012bl\u012b.<\/p>\n","protected":false},"author":1938,"featured_media":17633,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23,71],"tags":[],"_links":{"self":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/17634"}],"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\/1938"}],"replies":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17634"}],"version-history":[{"count":1,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/17634\/revisions"}],"predecessor-version":[{"id":17635,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/17634\/revisions\/17635"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/media\/17633"}],"wp:attachment":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}