{"id":653,"date":"2022-10-12T06:51:02","date_gmt":"2022-10-12T06:51:02","guid":{"rendered":"https:\/\/www.pats.lv\/?p=653"},"modified":"2022-10-12T06:51:02","modified_gmt":"2022-10-12T06:51:02","slug":"kadas-izmainas-pasnodarbinato-gramatvediba-paredz-jaunie-noteikumi","status":"publish","type":"post","link":"https:\/\/pats.lv\/ru\/kadas-izmainas-pasnodarbinato-gramatvediba-paredz-jaunie-noteikumi\/","title":{"rendered":"K\u0101das izmai\u0146as pa\u0161nodarbin\u0101to gr\u0101matved\u012bb\u0101 paredz jaunie noteikumi?"},"content":{"rendered":"<p>2022. gad\u0101 veikt\u0101s izmai\u0146as Gr\u0101matved\u012bbas likum\u0101 ieviesa korekcijas Ministru kabineta (MK) noteikumos, kuri regul\u0113 ar\u012b saimniecisk\u0101s darb\u012bbas veic\u0113ju gr\u0101matved\u012bbu. Ar izmai\u0146\u0101m pa\u0161nodarbin\u0101tos un mikrouz\u0146\u0113mumu nodok\u013ca maks\u0101t\u0101jus pats.lv vebin\u0101r\u0101 iepaz\u012bstin\u0101ja Latvijas Lauksaimniec\u012bbas profesore Inguna Leibus.<\/p>\n\n\n\n<p>Nepaguvi piesl\u0113gties vebin\u0101ram? Bez satraukuma \u2013 esam par\u016bp\u0113ju\u0161ies un apkopoju\u0161i galven\u0101s izmai\u0146as, kam iesak\u0101m piev\u0113rst uzman\u012bbu!<strong>*<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Vienk\u0101r\u0161\u0101ka saimniecisk\u0101s darb\u012bbas izdevumu uzskaite<\/strong><\/h2>\n\n\n\n<p>Atcelta norma, kura l\u012bdz \u0161im noteica, ka, iesniedzot gada ien\u0101kumu deklar\u0101ciju, izdevumi tiek atz\u012bti ne vair\u0101k k\u0101 80% apm\u0113r\u0101 no kop\u0113jumiem saimniecisk\u0101s darb\u012bbas ie\u0146\u0113mumiem. Atbilsto\u0161i jaunajiem noteikumiem izdevumi vairs nav j\u0101dala pilna apm\u0113ra un ierobe\u017eotos izdevumus, bet j\u0101raksta kop\u0101. \u017durn\u0101l\u0101 turpm\u0101k \u0161\u0101das ailes:<\/p>\n\n\n\n<p>\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 19. aile \u201cIzdevumi, kas saist\u012bti ar lauksaimniecisko ra\u017eo\u0161anu\u201d;<\/p>\n\n\n\n<p>\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 20. aile \u201cIzdevumi, kas saist\u012bti ar citiem saimniecisk\u0101s darb\u012bbas veidiem\u201d;<\/p>\n\n\n\n<p>\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 21. aile \u201cProporcion\u0101li sadal\u0101mie izdevumi\u201d.<\/p>\n\n\n\n<p>Savuk\u0101rt 23.\u202faile ir p\u0101rd\u0113v\u0113ta par \u00abIzdevumi, kas nav attiecin\u0101mi uz nodok\u013cu apr\u0113\u0137in\u0101\u0161anu\u00bb. Taj\u0101 j\u0101uzr\u0101da izdevumus, kuri netiek \u0146emti v\u0113r\u0101, apr\u0113\u0137inot IIN no saimniecisk\u0101s darb\u012bbas ien\u0101kuma un ar\u012b apr\u0113\u0137inot soci\u0101lo iemaksu objektu. \u0160aj\u0101 ail\u0113 turpm\u0101k j\u0101r\u0101da ar\u012b par iepriek\u0161\u0113jo periodu samaks\u0101t\u0101s pa\u0161nodarbin\u0101t\u0101 valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas (VSAOI), jo uz saimniecisk\u0101s darb\u012bbas izdevumiem \u0161\u012bs summas vairs neattiecina \u2013 t\u0101tad neuzr\u0101da \u017eurn\u0101la 19., 20. vai 21.\u202fail\u0113.<strong>**<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Pa\u0161nodarbin\u0101t\u0101 soci\u0101l\u0101s iemaksas nav saimniecisk\u0101s darb\u012bbas izdevumi<\/strong><\/h3>\n\n\n\n<p>Liela neskaidr\u012bba l\u012bdz \u0161im bija par to, vai pa\u0161nodarbin\u0101t\u0101 VSAOI var norakst\u012bt k\u0101 saimniecisk\u0101s darb\u012bbas izdevumus. Lai ar\u012b noteikumi neaizliedza soci\u0101l\u0101s iemaksas iek\u013caut izdevumos un liela da\u013ca pa\u0161nodarbin\u0101to t\u0101 ar\u012b r\u012bkoj\u0101s, Valsts ie\u0146\u0113mumu dienesta metodiskajos materi\u0101los nep\u0101rprotami tika nor\u0101d\u012bts, ka soci\u0101l\u0101s iemaksas tom\u0113r nevar iek\u013caut izdevumos.<\/p>\n\n\n\n<p>L\u012bdz ar izmai\u0146\u0101m MK noteikumos \u0161\u012b neskaidr\u012bba ir nov\u0113rsta, nosakot, ka soci\u0101l\u0101s iemaksas nav iek\u013caujamas saimniecisk\u0101s darb\u012bbas izdevumos. K\u0101 jau iepriek\u0161 min\u0113ts \u2013 ja gr\u0101matved\u012bba tiek k\u0101rtota vienk\u0101r\u0161\u0101 ieraksta sist\u0113m\u0101, \u017eurn\u0101l\u0101 soci\u0101l\u0101s iemaksas j\u0101ieraksta 23. ail\u0113.<\/p>\n\n\n\n<p>Sniedzot gada ien\u0101kumu deklar\u0101ciju (GID) par 2021. gadu, soci\u0101l\u0101s iemaksas tika iek\u013cautas kop\u0101 ar visiem saimniecisk\u0101s darb\u012bbas izdevumiem. Savuk\u0101rt, sniedzot 2022. gada deklar\u0101ciju 2023. gad\u0101, lai apr\u0113\u0137in\u0101tu Iedz\u012bvot\u0101ju ien\u0101kuma nodokli (IIN), soci\u0101l\u0101s iemaksas b\u016bs attiecin\u0101mas uz attaisnojuma izdevumiem. \u0160o izdevumu uzskaitei b\u016bs paredz\u0113ta atsevi\u0161\u0137a aile, ta\u010du \u0161o izmai\u0146u izstr\u0101de v\u0113l ir proces\u0101 un atbilsto\u0161i tiks groz\u012bti MK noteikumi nr. 622, par ko dr\u012bzum\u0101 inform\u0113sim.<\/p>\n\n\n\n<p>\u0145em v\u0113r\u0101! Noteikumi attiecas uz soci\u0101laj\u0101m iemaks\u0101m, ko pa\u0161nodarbin\u0101tais veic par sevi. Soci\u0101l\u0101s iemaksas, kas tiek veiktas par darbiniekiem, var attiecin\u0101t uz saimniecisk\u0101s darb\u012bbas izdevumiem.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Jaunumi saimniecisk\u0101s darb\u012bbas \u017eurn\u0101l\u0101<\/strong><\/h4>\n\n\n\n<p>Saimniecisk\u0101s darb\u012bbas \u017eurn\u0101l\u0101 ieviesta jauna aile \u201cApgroz\u012bjums\u201d, kur\u0101 nepiecie\u0161ams uzr\u0101d\u012bt ie\u0146\u0113mumu no saimniecisk\u0101s darb\u012bbas kopsummas, saskaitot ie\u0146\u0113mumus no visiem darb\u012bbas veidiem un sa\u0146emt\u0101s subs\u012bdijas. Aile iek\u013cauta, lai saimniecisk\u0101s darb\u012bbas veic\u0113ji var\u0113tu vienk\u0101r\u0161\u0101k paman\u012bt br\u012bdi, kad apgroz\u012bjums gad\u0101 sasniedz 300 000 eiro. Nereti pa\u0161nodarbin\u0101tie nepamana \u0161\u012bs izmai\u0146as, ta\u010du to ir b\u016btiski paman\u012bt, jo sasniedzot \u0161\u0101du apgroz\u012bjumu, pa\u0161nodarbin\u0101tajam, kur\u0161 l\u012bdz \u0161im k\u0101rtoja gr\u0101matved\u012bbu vienk\u0101r\u0161\u0101 ieraksta sist\u0113m\u0101, j\u0101uzs\u0101k divk\u0101r\u0161\u0101 ieraksta gr\u0101matved\u012bba.<\/p>\n\n\n\n<p>\u0145em v\u0113r\u0101! Ja esi ies\u0101cis saimniecisk\u0101s darb\u012bbas \u017eurn\u0101lu atbilsto\u0161i iepriek\u0161\u0113jiem noteikumiem, vari to k\u0101rtot l\u012bdz pat 2022. gada beig\u0101m, ta\u010du seko l\u012bdzi, lai tas neb\u016btu pretrun\u0101 ar jaunaj\u0101m pras\u012bb\u0101m. Piem\u0113ram, j\u0101\u0146em v\u0113r\u0101, ka soci\u0101l\u0101s iemaksas izdevumos vairs nevar iek\u013caut.<\/p>\n\n\n\n<p>Ar\u012b MUN maks\u0101t\u0101ju gr\u0101matved\u012bbas \u017eurn\u0101ls padar\u012bts v\u0113l vienk\u0101r\u0161\u0101ks. S\u0101kuma da\u013ca no 1. l\u012bdz 11. ailei saglab\u0101ta t\u0101da pati. Savuk\u0101rt ie\u0146\u0113mumus nepiecie\u0161ams uzr\u0101d\u012bt tikai tr\u012bs ail\u0113s, bet izdevumus \u2013 vien\u0101:<\/p>\n\n\n\n<p>\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 12. ail\u0113 \u201cSaimniecisk\u0101s darb\u012bbas ie\u0146\u0113mumi (apgroz\u012bjums)\u201d nor\u0101da ie\u0146\u0113mumus no saimniecisk\u0101s darb\u012bbas, no kuru kopsummas apr\u0113\u0137ina nodokli;<\/p>\n\n\n\n<p>\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 13. ail\u0113 \u201cIe\u0146\u0113mumi, kas nav attiecin\u0101mi uz apgroz\u012bjumi\u201d nor\u0101da sa\u0146emto aiz\u0146\u0113mumu summas, personiskos ieguld\u012bjumus un citus ie\u0146\u0113mumus, kas nav attiecin\u0101mi uz apgroz\u012bjumu;<\/p>\n\n\n\n<p>\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 14. ail\u0113 \u201cIe\u0146\u0113mumi\u201d nor\u0101da 12. un 13. ailes kopsummu;<\/p>\n\n\n\n<p>\u2022&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 15. ail\u0113 \u201cIzdevumi\u201d var nor\u0101d\u012bt visus izdevumus.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>Izdevumu preciz\u0113\u0161ana<\/strong><\/h5>\n\n\n\n<p>Izdevumu preciz\u0113\u0161anu nepiecie\u0161ams veikt, lai apr\u0113\u0137in\u0101tu ar IIN apliekamo ien\u0101kumu \u2013 to apr\u0113\u0137inot, izdevumi, kas neattiecas uz konkr\u0113t\u0101 p\u0101rskata gada ie\u0146\u0113mumiem, netiek \u0146emti v\u0113r\u0101. Tie var b\u016bt, piem\u0113ram, nopirkti materi\u0101li, kas gada beig\u0101s v\u0113l nav izmantoti, preces, kas nopirktas, bet v\u0113l nav p\u0101rdotas vai taml\u012bdz\u012bgi. Tagad prec\u012bza k\u0101rt\u012bba \u0161\u0101du izdevumu preciz\u0113\u0161anai aprakst\u012bta ne tikai <a href=\"https:\/\/www.vid.gov.lv\/lv\/informativie-un-metodiskie-materiali-18\">VID metodiskaj\u0101 materi\u0101l\u0101<\/a>, bet ar\u012b ofici\u0101li iek\u013cauta MK noteikumos.<\/p>\n\n\n\n<p>Atbilsto\u0161i noteikumiem izdevumus preciz\u0113 par n\u0101kam\u0101 perioda izdevumiem, apmaks\u0101to, ta\u010du v\u0113l neizlietoto kr\u0101jumu ieg\u0101di, k\u0101 ar\u012b pamatl\u012bdzek\u013ciem un nemateri\u0101lajiem ieguld\u012bjumiem apr\u0113\u0137in\u0101to nolietojumu. K\u0101rt\u012bba nav main\u012bta, ta\u010du j\u0101atceras \u2013 izdevumu preciz\u0113\u0161ana par pa\u0161nodarbin\u0101t\u0101 soci\u0101laj\u0101m iemaks\u0101m nav j\u0101veic, jo t\u0101s neiek\u013cauj izdevumos.<\/p>\n\n\n\n<p>Noteikumos tagad ar\u012b skaidri nor\u0101d\u012bts \u2013 lai apr\u0113\u0137in\u0101tu ar IIN apliekamo ien\u0101kumu, \u017eurn\u0101l\u0101 nor\u0101d\u012btos izdevumus j\u0101preciz\u0113 gada beig\u0101s, ta\u010du soci\u0101lo iemaksu apr\u0113\u0137inam izdevumu preciz\u0113\u0161anu var veikt ik m\u0113nesi. \u012apa\u0161i iesak\u0101ms, ja ieg\u0101d\u0101ti d\u0101rgi pamatl\u012bdzek\u013ci \u2013 to nolietojumu var sadal\u012bt pa m\u0113ne\u0161iem, iek\u013caut izdevumos un samazin\u0101t soci\u0101lo iemaksu objektu.<\/p>\n\n\n\n<p>Veidlapu izdevumu preciz\u0113\u0161anai mekl\u0113 <a href=\"https:\/\/likumi.lv\/ta\/id\/332883#p45\">MK noteikumu 3. pielikum\u0101<\/a>.<\/p>\n\n\n\n<p>Ja v\u0113lies r\u016bp\u012bg\u0101k iepaz\u012bties ar izmai\u0146\u0101m noteikumos, iesak\u0101m noklaus\u012bties LLU profesores Ingunas Leibus <a href=\"https:\/\/www.youtube.com\/watch?v=K2-LoQkB6E4\">vebin\u0101ra ierakstu<\/a>. Inguna Leibus apkopojusi gan svaig\u0101k\u0101s izmai\u0146as, gan ar\u012b atk\u0101rto pa\u0161nodarbin\u0101to gr\u0101matved\u012bbas k\u0101rto\u0161anas pamatprincipus \u2013 noder\u0113s, ja nesen esi k\u013cuvis vai v\u0113l pl\u0101no k\u013c\u016bt par pa\u0161nodarbin\u0101to!<\/p>\n\n\n\n<p>\u0412\u0435\u0441\u0442\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u0441\u0432\u043e\u0438\u043c\u0438 \u0441\u0438\u043b\u0430\u043c\u0438 \u043c\u043e\u0436\u0435\u0442 \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u044c\u0441\u044f \u043e\u0447\u0435\u043d\u044c \u0441\u043b\u043e\u0436\u043d\u043e, \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e \u0432 \u043f\u0435\u0440\u0432\u044b\u0439 \u0440\u0430\u0437. \u0420\u0430\u0437\u0432\u0435\u044f\u0442\u044c \u0441\u043e\u043c\u043d\u0435\u043d\u0438\u044f \u0432 \u043f\u043e\u0434\u0441\u0447\u0435\u0442\u0430\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432 \u043f\u043e\u043c\u043e\u0436\u0435\u0442 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0430\u044f \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u0430 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430.<\/p>\n\n\n\n<p>Ja esi \u0161\u0101das programmas mekl\u0113jumos, izm\u0113\u0123ini <a href=\"https:\/\/pats.lv\/ru\/\">Pats.lv<\/a> ! <a href=\"https:\/\/pats.lv\/ru\/\">Pats.lv<\/a>&nbsp; sist\u0113ma gr\u0101matved\u012bbas k\u0101rto\u0161anu padara vienk\u0101r\u0161\u0101ku, jo viss sare\u017e\u0123\u012btais &#8211; nodok\u013cu apr\u0113\u0137ins, saimniecisk\u0101s darb\u012bbas \u017eurn\u0101la aizpild\u012b\u0161ana un atskai\u0161u sagatavo\u0161ana &#8211; notiek autom\u0101tiski. Viss, ko lietot\u0101jam atliek dar\u012bt \u2013 c\u012bt\u012bgi veikt ie\u0146\u0113mumu un izdevumu uzskaiti un datus aug\u0161upiel\u0101d\u0113t sist\u0113m\u0101.<\/p>\n\n\n\n<p>\u0427\u0442\u043e\u0431\u044b \u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c\u0441\u044f <a href=\"https:\/\/pats.lv\/ru\/\">pats.lv<\/a>\u043d\u0435 \u043d\u0443\u0436\u043d\u044b \u043f\u0440\u0435\u0434\u0432\u0430\u0440\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u0437\u043d\u0430\u043d\u0438\u044f \u0432 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u043c \u0443\u0447\u0435\u0442\u0435 \u2013 \u043f\u043e\u043f\u0440\u043e\u0431\u0443\u0439, \u043f\u0435\u0440\u0432\u044b\u0435 7 \u0434\u043d\u0435\u0439 \u0431\u0435\u0441\u043f\u043b\u0430\u0442\u043d\u043e!<\/p>\n\n\n\n<p><strong>*<\/strong>Pats.lv sist\u0113m\u0101 saimniecisk\u0101s darb\u012bbas \u017eurn\u0101la izmai\u0146as atbilsto\u0161i likuma groz\u012bjumiem&nbsp; tiks veiktas no 2023. gada janv\u0101ra, k\u0101 to \u013cauj Ministru kabineta p\u0101rejas noteikumi nr. 188. Personas var ies\u0101kto saimniecisk\u0101s darb\u012bbas \u017eurn\u0101lu k\u0101rtot l\u012bdz pat 2022. gada beig\u0101m tikt\u0101li, cikt\u0101l tas nav pretrun\u0101 ar nodok\u013cus reglament\u0113jo\u0161o normat\u012bvo aktu pras\u012bb\u0101m.<\/p>\n\n\n\n<p><strong>**<\/strong>Pats.lv sist\u0113m\u0101 saimniecisk\u0101s darb\u012bbas \u017eurn\u0101la ail\u0113s numer\u0101cijas viet\u0101 tiek izmantoti burti<\/p>","protected":false},"excerpt":{"rendered":"<p>2022. gad\u0101 veikt\u0101s izmai\u0146as Gr\u0101matved\u012bbas likum\u0101 ieviesa korekcijas Ministru kabineta (MK) noteikumos, kuri regul\u0113 ar\u012b saimniecisk\u0101s darb\u012bbas veic\u0113ju gr\u0101matved\u012bbu. Ar izmai\u0146\u0101m pa\u0161nodarbin\u0101tos un mikrouz\u0146\u0113mumu nodok\u013ca maks\u0101t\u0101jus pats.lv vebin\u0101r\u0101 iepaz\u012bstin\u0101ja Latvijas Lauksaimniec\u012bbas profesore Inguna Leibus.<\/p>","protected":false},"author":2,"featured_media":655,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Izmai\u0146as pa\u0161nodarbin\u0101to gr\u0101matved\u012bb\u0101,ko paredz jauni noteikumi","_seopress_titles_desc":"2022. gad\u0101 veikt\u0101s izmai\u0146as Gr\u0101matved\u012bbas likum\u0101 ieviesa korekcijas Ministru kabineta noteikumos, kuri regul\u0113 ar\u012b saimniecisk\u0101s darb\u012bbas veic\u0113ju gr\u0101matved\u012bbu. ","_seopress_robots_index":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[9,11,12,15,17],"meta_box":[],"_links":{"self":[{"href":"https:\/\/pats.lv\/ru\/wp-json\/wp\/v2\/posts\/653"}],"collection":[{"href":"https:\/\/pats.lv\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pats.lv\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pats.lv\/ru\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pats.lv\/ru\/wp-json\/wp\/v2\/comments?post=653"}],"version-history":[{"count":0,"href":"https:\/\/pats.lv\/ru\/wp-json\/wp\/v2\/posts\/653\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pats.lv\/ru\/wp-json\/wp\/v2\/media\/655"}],"wp:attachment":[{"href":"https:\/\/pats.lv\/ru\/wp-json\/wp\/v2\/media?parent=653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pats.lv\/ru\/wp-json\/wp\/v2\/categories?post=653"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pats.lv\/ru\/wp-json\/wp\/v2\/tags?post=653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}