{"id":21307,"date":"2023-07-04T08:25:20","date_gmt":"2023-07-04T06:25:20","guid":{"rendered":"https:\/\/zurnalsiepirkumi.lv\/?p=21307"},"modified":"2023-07-05T08:27:51","modified_gmt":"2023-07-05T06:27:51","slug":"stajas-speka-jaunas-vienosanas-iespejas-kas-paredz-nodoklu-maksatajiem-izdevigakus-maksajumu-samazinajumus","status":"publish","type":"post","link":"https:\/\/zurnalsiepirkumi.lv\/?p=21307","title":{"rendered":"St\u0101jas sp\u0113k\u0101 jaun\u0101s vieno\u0161an\u0101s iesp\u0113jas, kas paredz nodok\u013cu maks\u0101t\u0101jiem izdev\u012bg\u0101kus maks\u0101jumu samazin\u0101jumus"},"content":{"rendered":"\n<p>Finan\u0161u ministrija<\/p>\n\n\n\n<p>L\u012bdz pat 85\u00a0% samazin\u0101tas nokav\u0113juma naudas un samazin\u0101ta vai piln\u012bb\u0101 atcelta soda nauda \u2013 to paredz jaun\u0101s vieno\u0161an\u0101s iesp\u0113jas, kas pieejamas uz\u0146\u0113m\u0113jiem un iedz\u012bvot\u0101jiem, kam VID uzs\u0101cis nodok\u013cu p\u0101rbaudi un konstat\u0113jis nenomaks\u0101tus nodok\u013cu maks\u0101jumus. T\u0101pat ieviests princips, kas paredz \u2013 jo \u0101tr\u0101k notiks vieno\u0161an\u0101s, jo liel\u0101ks b\u016bs \u0161o maks\u0101jumu samazin\u0101jums.<\/p>\n\n\n\n<p>Pilnveidot\u0101s vieno\u0161an\u0101s iesp\u0113jas paredz groz\u012bjumi likum\u0101 \u201cPar nodok\u013ciem un nodev\u0101m\u201d (41.pants). Kopum\u0101 groz\u012bjumi paredz t\u0101dus b\u016btiskus uzlabojumus k\u0101 iesp\u0113ju izl\u012bgt jau pa\u0161\u0101 procesa s\u0101kum\u0101 v\u0113l pirms VID pie\u0146\u0113mis gala l\u0113mumu, t\u0101pat palielin\u0101ts procentu\u0101lais soda maks\u0101jumu samazin\u0101jums, stiprin\u0101ta motiv\u0101cija sl\u0113gt vieno\u0161an\u0101s \u0101tr\u0101k, k\u0101 ar\u012b iedz\u012bvot\u0101jiem, kas neveic saimniecisko darb\u012bbu, dubult\u0101 pagarin\u0101ts samaksas termi\u0146\u0161 \u2013 tagad to var dar\u012bt divu nevis viena gada laik\u0101.<\/p>\n\n\n\n<p>\u0160\u0101das vieno\u0161an\u0101s var konstrukt\u012bvi aizst\u0101t ilgsto\u0161us tiesiskos str\u012bdus, veicinot \u0101tru nenomaks\u0101to nodok\u013cu maks\u0101jumu non\u0101k\u0161anu valsts bud\u017eet\u0101.<\/p>\n\n\n\n<p>Nedeklar\u0113tus un attiec\u012bgi nesamaks\u0101tus nodok\u013cu maks\u0101jumus VID var konstat\u0113t, veicot vienu no diviem p\u0101rbau\u017eu veidiem \u2013 nodok\u013cu kontroli vai nodok\u013cu auditu.&nbsp;<strong>Nodok\u013cu kontroles<\/strong>&nbsp;ietvaros VID izv\u0113rt\u0113 k\u0101du konkr\u0113tu neatbilst\u012bbu un, ja tiek konstat\u0113ti nenomaks\u0101ti nodok\u013ci, izraksta r\u0113\u0137inu, kas ietver nesamaks\u0101to nodokli un nokav\u0113juma naudu par laiku no br\u012b\u017ea, kad nodoklis b\u016btu bijis j\u0101samaks\u0101. P\u0113c nodok\u013cu kontroles parasti netiek piem\u0113rota soda nauda; iz\u0146\u0113mums ir situ\u0101cijas, kad ir veiktas pretlikum\u012bgas manipul\u0101cijas ar kases apar\u0101tiem \u2013 \u0161aj\u0101 gad\u012bjuma r\u0113\u0137in\u0101 iek\u013cauj tikai soda naudu un to nevar samazin\u0101t vai atcelt vienojoties. Savuk\u0101rt&nbsp;<strong>nodok\u013cu audits<\/strong>&nbsp;ir visaptvero\u0161a p\u0101rbaude b\u016btiskas un \u013caunpr\u0101t\u012bgas nodok\u013cu nenomaksas gad\u012bjum\u0101. T\u0101s rezult\u0101t\u0101 papildus nodok\u013cu maks\u0101jumiem un nokav\u0113juma naudai tiek piem\u0113rota soda nauda.<\/p>\n\n\n\n<p>Vieno\u0161an\u0101s l\u012bgums neatce\u013c pien\u0101kumu samaks\u0101t nodok\u013cus, bet \u013cauj b\u016btiski samazin\u0101t nokav\u0113juma naudu un soda naudu, ja VID apr\u0113\u0137in\u0101tie maks\u0101jumi tiek veikti labpr\u0101t\u012bgi vieno\u0161an\u0101s l\u012bgum\u0101 noteiktajos termi\u0146os. Jo agr\u0101k\u0101 administrat\u012bv\u0101 procesa stadij\u0101 tiek nosl\u0113gta vieno\u0161an\u0101s, jo liel\u0101ks ir samazin\u0101jums.<\/p>\n\n\n\n<p>Ja vieno\u0161an\u0101s l\u012bgums&nbsp;<strong>nodok\u013cu kontroles gad\u012bjum\u0101<\/strong>&nbsp;nosl\u0113gts:<\/p>\n\n\n\n<ul>\n<li>l\u012bdz nodok\u013cu kontroles r\u0113\u0137ina izdo\u0161anai: atcelti 85% no nokav\u0113juma naudas;<\/li>\n\n\n\n<li>p\u0113c nodok\u013cu kontroles r\u0113\u0137ina izdo\u0161anas, bet pirms apstr\u012bd\u0113\u0161anas vai p\u0101rs\u016bdz\u0113\u0161anas termi\u0146a beig\u0101m: atcelti 75% no nokav\u0113juma naudas;<\/li>\n\n\n\n<li>tiesved\u012bbas laik\u0101: pirmaj\u0101 instanc\u0113 atcelti 55% no nokav\u0113juma naudas, bet katr\u0101 n\u0101kamaj\u0101 tiesas instanc\u0113 atce\u013camais apm\u0113rs samazin\u0101s par 10%.<\/li>\n<\/ul>\n\n\n\n<p>Ja vieno\u0161an\u0101s l\u012bgums&nbsp;<strong>audita gad\u012bjum\u0101<\/strong>&nbsp;nosl\u0113gts:<\/p>\n\n\n\n<ul>\n<li>l\u012bdz VID l\u0113muma pie\u0146em\u0161anai: atcelti 60% no nokav\u0113juma naudas un 60% no soda naudas;<\/li>\n\n\n\n<li>p\u0113c VID l\u0113muma, bet pirms apstr\u012bd\u0113\u0161anas vai p\u0101rs\u016bdz\u0113\u0161anas termi\u0146a beig\u0101m: atcelti 50% no nokav\u0113juma naudas, bet soda nauda var b\u016bt samazin\u0101ta par 85 % vai 50 %, vai atcelta piln\u012bb\u0101 atkar\u012bb\u0101 no pie\u013caut\u0101 p\u0101rk\u0101puma;<\/li>\n\n\n\n<li>tiesved\u012bbas laik\u0101: pirmaj\u0101 instanc\u0113 atcelti 30% vai 65% no nokav\u0113juma naudas un soda naudas atkar\u012bb\u0101 no pie\u013caut\u0101 p\u0101rk\u0101puma, bet katr\u0101 n\u0101kamaj\u0101 tiesas instanc\u0113 samazinot atce\u013camo apm\u0113ru par 10 %.<\/li>\n<\/ul>\n\n\n\n<p>Visi maks\u0101jumi \u2013 nodoklis, samazin\u0101t\u0101 nokav\u0113juma nauda un soda nauda, ja t\u0101da bija \u2013 j\u0101samaks\u0101 valsts bud\u017eet\u0101 gada laik\u0101 no vieno\u0161an\u0101 l\u012bguma nosl\u0113g\u0161anas dienas, katru m\u0113nesi maks\u0101jot proporcion\u0101lu da\u013cu no kop\u0113j\u0101s summas. Iz\u0146\u0113mums ir iedz\u012bvot\u0101ji (fiziskas personas), kas neveic saimniecisko darb\u012bbu \u2013 vi\u0146iem \u0161ie maks\u0101jumi j\u0101veic divu gadu laik\u0101, t\u0101pat katru m\u0113nesi maks\u0101jot proporcion\u0101lu da\u013cu no kop\u0113j\u0101s summas. Gar\u0101ku samaksas laiku fizisk\u0101m person\u0101m paredz jaunie groz\u012bjumi likum\u0101 \u201cPar nodok\u013ciem un nodev\u0101m\u201d.<\/p>\n\n\n\n<p>Ja vieno\u0161an\u0101s l\u012bgum\u0101 noteiktie maks\u0101\u0161anas termi\u0146i netiek iev\u0113roti, l\u012bgums zaud\u0113 sp\u0113ku. \u0160\u0101d\u0101 gad\u012bjum\u0101 nesamaks\u0101tajai pamatpar\u0101da da\u013cai par visu kav\u0113juma periodu tiks apr\u0113\u0137in\u0101ta nokav\u0113juma nauda visp\u0101r\u0113j\u0101 k\u0101rt\u012bb\u0101 un nokav\u0113tie maks\u0101jumi tiek piedz\u012bti bezstr\u012bda k\u0101rt\u012bb\u0101.<\/p>\n\n\n\n<p>Jaunie vieno\u0161an\u0101s nosac\u012bjumi pieejami to nodok\u013cu kontro\u013cu un auditu ietvaros, kas uzs\u0101ktas, s\u0101kot no \u0161\u012b gada 30.j\u016bnija. Agr\u0101k uzs\u0101kt\u0101s VID p\u0101rbaud\u0113s, kas v\u0113l nav nosl\u0113gu\u0161\u0101s, var izmantot iepriek\u0161 pieejam\u0101s vieno\u0161an\u0101s iesp\u0113jas, kas bija sp\u0113k\u0101 l\u012bdz \u0161\u012b gada 29.j\u016bnijam.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u012bdz pat 85\u00a0% samazin\u0101tas nokav\u0113juma naudas un samazin\u0101ta vai piln\u012bb\u0101 atcelta soda nauda \u2013 to paredz jaun\u0101s vieno\u0161an\u0101s iesp\u0113jas, kas pieejamas uz\u0146\u0113m\u0113jiem un iedz\u012bvot\u0101jiem, kam VID uzs\u0101cis nodok\u013cu p\u0101rbaudi un konstat\u0113jis nenomaks\u0101tus nodok\u013cu maks\u0101jumus.<\/p>\n","protected":false},"author":1938,"featured_media":21306,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[],"_links":{"self":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/21307"}],"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=21307"}],"version-history":[{"count":1,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/21307\/revisions"}],"predecessor-version":[{"id":21308,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/posts\/21307\/revisions\/21308"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=\/wp\/v2\/media\/21306"}],"wp:attachment":[{"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21307"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=21307"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zurnalsiepirkumi.lv\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}