Jau vair\u0101kus gadus darbojas normas, kas \u013cauj piedz\u012bt nodok\u013cu par\u0101dus no juridiskas personas valdes locek\u013ciem. Ja J\u016bs esat vai pl\u0101nojat b\u016bt par k\u0101da uz\u0146\u0113muma valdes locekli, tad Jums der to zin\u0101t. Proti, likums paredz, ka izpildoties VISIEM pieciem likum\u0101 paredz\u0113tajiem krit\u0113rijiem, VID var piedz\u012bt uz\u0146\u0113muma nodok\u013cu par\u0101dus no t\u0101 valdes locek\u013ciem, kuru “vald\u012b\u0161anas” laik\u0101 nodok\u013cu par\u0101di ir radu\u0161ies. Ja \u012bsum\u0101, tad \u0161ie pieci krit\u0113riji ir sekojo\u0161i:<\/p>\n\n\n\n
1) nodok\u013cu par\u0101di kopsumm\u0101 p\u0101rsniedz 50 minim\u0101l\u0101s algas (jeb pa\u0161laik tie ir \u2013 25 000 EUR);<\/p>\n\n\n\n
2) juridiskai personai pazi\u0146ots l\u0113mums par nodok\u013cu par\u0101da piedzi\u0146u;<\/p>\n\n\n\n
3) p\u0113c VID l\u0113mumu pie\u0146em\u0161anas ir paz\u012bmes, ka juridiska persona izvair\u0101s no nodok\u013cu nomaksas vai atsavina sev piedero\u0161os akt\u012bvus, vai ar\u012b valdes darb\u012bbas vai bezdarb\u012bbas rezult\u0101t\u0101 netiek veikti nodok\u013cu maks\u0101jumi;<\/p>\n\n\n\n
4) ir sast\u0101d\u012bts akts par piedzi\u0146as neiesp\u0113jam\u012bbu;<\/p>\n\n\n\n
5) nav iesniegts juridisk\u0101s personas maks\u0101tnesp\u0113jas procesa pieteikums.<\/p>\n\n\n\n
Ja god\u012bgi, tad es ilgsto\u0161u laiku dom\u0101ju, ka pras\u012bba, lai izpild\u0101s VISI min\u0113tie krit\u0113riji p\u0113c b\u016bt\u012bbas liedz VID jebkad piedz\u012bt nodok\u013cu par\u0101dus no uz\u0146\u0113mumu valdes locek\u013ciem. Tom\u0113r praks\u0113 nov\u0113roju, ka valdes locek\u013ci pie\u013cauj vienas un t\u0101s pa\u0161as k\u013c\u016bdas:<\/p>\n\n\n\n
1) Tikl\u012bdz ir probl\u0113mas ar VID, valdes locek\u013ci un \u012bpa\u0161nieki “paz\u016bd”, bet uz\u0146\u0113mumu atst\u0101j nov\u0101rt\u0101! Nekad, nekad… Dzirdiet? Nekad t\u0101 nedariet! J\u016bs pak\u013caujat sevi ne tikai krimin\u0101latbild\u012bbas riskam, bet ar\u012b riskam, ka k\u0101du dienu uz\u0146\u0113muma nodok\u013cu par\u0101dus n\u0101ksies segt no savas kabatas!<\/p>\n\n\n\n
2) Pat apzinoties, ka uz\u0146\u0113mumam nepietiek akt\u012bvu, lai segtu par\u0101dus (un attiec\u012bgi apzinoties, ka uz\u0146\u0113mums ir maks\u0101tnesp\u0113j\u012bgs) \u2013 nesniedz maks\u0101tnesp\u0113jas procesa pieteikumu ties\u0101; <\/p>\n\n\n\n
3) S\u0101k akt\u012bvi atsavin\u0101t uz\u0146\u0113muma mantu, aizmirstot par par\u0101da dz\u0113\u0161anu ar\u012b attiec\u012bb\u0101 pret t\u0101du kreditoru k\u0101 valsts. <\/p>\n\n\n\n
T\u0101p\u0113c vairs nav br\u012bnums, ka VID tom\u0113r izdodas piedz\u012bt uz\u0146\u0113mumu nodok\u013cu par\u0101dus ar\u012b no fizisk\u0101m person\u0101m \u2013 t.i., biju\u0161ajiem vai eso\u0161ajiem valdes locek\u013ciem. Nu jau par\u0101d\u0101s pirmie tiesas spriedumi… T\u0101, piem\u0113ram, tikko tiesa tais\u012bja spriedumu par labu VID \u2013 par vair\u0101k nek\u0101 70 t\u016bksto\u0161u euro nodok\u013cu par\u0101du piedz\u012b\u0161anu no uz\u0146\u0113muma valdes locek\u013ca!<\/p>\n\n\n\n
K\u0100 SEVI PASARG\u0100T?<\/p>\n\n\n\n
Ja J\u016bs esat k\u0101da uz\u0146\u0113muma valdes loceklis, tad :<\/p>\n\n\n\n
1) Vienm\u0113r par\u016bp\u0113jaties par to, lai visi gr\u0101matved\u012bbas dokumenti ir k\u0101rt\u012bb\u0101 un tiek attiec\u012bgi saglab\u0101ti vai tiek nodoti glab\u0101\u0161an\u0101 valsts arh\u012bvos vai tml.. Par to \u012bpa\u0161i b\u016btu j\u0101par\u016bp\u0113jas, ja J\u016bs pl\u0101nojat valdes locek\u013ca amatu pamest. Tas var pagl\u0101bt J\u016bs no krimin\u0101latbild\u012bbas un no pien\u0101kuma atbild\u0113t par k\u0101da cita pie\u013caut\u0101m k\u013c\u016bd\u0101m!<\/p>\n\n\n\n
2) Pat, ja uz\u0146\u0113muma \u012bpa\u0161nieki “paz\u016bd” un neliek\u0101s ne zinis par uz\u0146\u0113mumu un t\u0101 nodok\u013cu par\u0101diem, atcerieties, ka, konstat\u0113jot savu nesp\u0113ju vad\u012bt uz\u0146\u0113mumu t\u0101, lai nepie\u013cautu nodok\u013cu par\u0101du veido\u0161anos, Jums ir ties\u012bbas atst\u0101t valdes locek\u013ca amatu, par to attiec\u012bgi pazi\u0146ojot uz\u0146\u0113muma dal\u012bbniekiem. Jums nav pien\u0101kums nodro\u0161in\u0101t amatpersonu uz\u0146\u0113muma darb\u012bbas vad\u012b\u0161anai p\u0113c J\u016bsu (k\u0101 valdes locek\u013ca) pilnvaru termi\u0146a beig\u0101m. Jums nav j\u0101sa\u0146em \u012bpa\u0161nieku at\u013cauja, lai pamestu valdes locek\u013ca amatu. Tik neaizmirstiet par\u016bp\u0113ties par gr\u0101matved\u012bbas dokumentiem un to pien\u0101c\u012bgu saglab\u0101\u0161anu.<\/p>\n\n\n\n
3) Ja uz\u0146\u0113mums ir maks\u0101tnesp\u0113j\u012bgs un J\u016bs apzin\u0101ties, ka akt\u012bvu nepietiek, lai segtu nodok\u013cu (vai cita veida) par\u0101dus, tad par\u016bp\u0113jaties, lai tiek iesniegts maks\u0101tnesp\u0113jas procesa pieteikums ties\u0101. J\u016bsu atrunas par to, ka \u012bpa\u0161nieks nebija sasniedzams un t\u0101p\u0113c J\u016bs k\u0101 valdes loceklis nevar\u0113j\u0101t pie\u0146emt l\u0113mumu par maks\u0101tnesp\u0113jas procesa pieteikuma iesnieg\u0161anu ties\u0101 \u2013 netiks \u0146emti v\u0113r\u0101. Maks\u0101tnesp\u0113jas procesa pieteikuma iesnieg\u0161anai nav nepiecie\u0161ams dal\u012bbnieku l\u0113mums par \u0161\u0101da pieteikuma iesnieg\u0161anu.<\/p>\n\n\n\n
Atcerieties, ka maks\u0101tnesp\u0113jas procesa pieteikuma iesnieg\u0161ana \u2013 pati par sevi jau pasarg\u0101s J\u016bs no t\u0101, ka VID jebkad var\u0113tu atn\u0101kt pie Jums ar pras\u012bbu samaks\u0101t uz\u0146\u0113muma nodok\u013cu par\u0101dus no savas kabatas.<\/p>\n\n\n\n
Tas protams, nenoz\u012bm\u0113, ka maks\u0101tnesp\u0113jas administrators nev\u0113l\u0113sies \u0161os par\u0101dus no Jums piedz\u012bt, ja b\u016bs paz\u012bmes, ka J\u016bs savas “vald\u012b\u0161anas laik\u0101” ner\u012bkoj\u0101ties k\u0101 krietns un r\u016bp\u012bgs saimnieks, bet p\u0113c b\u016bt\u012bbas J\u016bsu r\u012bc\u012bba bija pie vainas \u0161\u0101da nodok\u013cu par\u0101da ra\u0161an\u0101s, bet tas jau ir mazliet cits st\u0101sts.<\/p>\n\n\n\n
4) Uz\u0146\u0113mumu akt\u012bvu atsavin\u0101\u0161ana, p\u0113c b\u016bt\u012bbas “apdalot” kreditoru \u2013 valsti (t.i. nor\u0113\u0137inoties ar visiem citiem kreditoriem, bet tikai ne ar valsti), dos pamatu uzskat\u012bt, ka J\u016bs t\u0101d\u0101 veid\u0101 m\u0113\u0123in\u0101t izvair\u012bties no nodok\u013cu nomaksas. Ja ir nepiecie\u0161ams atsavin\u0101t uz\u0146\u0113muma akt\u012bvus, tad pirms to dar\u012bt, konsult\u0113jaties ar J\u016bsu advok\u0101tu vai finan\u0161u speci\u0101listu\/gr\u0101matvedi. Mistiskas cesijas un savstarp\u0113ji ieskaiti vienm\u0113r tiks apl\u016bkoti ar aizdom\u0101m!<\/p>\n\n\n\n
<\/p>\n\n\n\n
Raksta autore Zv\u0113rin\u0101ta advok\u0101te Alisa Le\u0161kovi\u010da<\/p>\n","protected":false},"excerpt":{"rendered":"
Jau vair\u0101kus gadus darbojas normas, kas \u013cauj piedz\u012bt nodok\u013cu par\u0101dus no juridiskas personas valdes locek\u013ciem.<\/p>\n","protected":false},"author":1938,"featured_media":18021,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[71],"tags":[],"_links":{"self":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/18022"}],"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=18022"}],"version-history":[{"count":3,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/18022\/revisions"}],"predecessor-version":[{"id":18028,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/18022\/revisions\/18028"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/media\/18021"}],"wp:attachment":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=18022"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}