{"id":1404,"date":"2023-12-19T13:24:13","date_gmt":"2023-12-19T13:24:13","guid":{"rendered":"https:\/\/pats.lv\/?p=1404"},"modified":"2024-02-29T09:00:17","modified_gmt":"2024-02-29T09:00:17","slug":"vairaki-nodoklu-rezimi-saimnieciskas-darbibas-veicejam","status":"publish","type":"post","link":"https:\/\/pats.lv\/vairaki-nodoklu-rezimi-saimnieciskas-darbibas-veicejam\/","title":{"rendered":"Vair\u0101ki nodok\u013cu re\u017e\u012bmi saimniecisk\u0101s darb\u012bbas veic\u0113jam"},"content":{"rendered":"\n<p><em>J\u0101nis Moors, SIA \u201cZAB NOVIUS\u201d, partneris, zv\u0113rin\u0101ts advok\u0101ts<\/em><\/p>\n\n\n\n<p><strong>Las\u012bt\u0101js jaut\u0101: Persona sniedz friziera pakalpojumus, t\u0101p\u0113c re\u0123istr\u0113 saimniecisko darb\u012bbu, k\u013c\u016bstot par saimniecisk\u0101s darb\u012bbas veic\u0113ju. Gr\u0101matved\u012bba tiek k\u0101rtota vienk\u0101r\u0161\u0101 ieraksta sist\u0113m\u0101. \u0160ai personai pieder dz\u012bvoklis, kuru t\u0101 v\u0113las iz\u012br\u0113t citai fiziskai personai. Vai attiec\u012bb\u0101 uz dz\u012bvok\u013ca iz\u012br\u0113\u0161anu dr\u012bkst re\u0123istr\u0113t pazi\u0146oto saimniecisko darb\u012bbu, lai tiktu piem\u0113rots iedz\u012bvot\u0101ju ien\u0101kuma nodoklis (IIN) 10% tie\u0161i dz\u012bvok\u013ca \u012brei? Tur izdevumi b\u016bs neb\u016btiski lieli un t\u0101 nav pamatnodarbo\u0161an\u0101s. Friziera pakalpojumi \u0161aj\u0101 dz\u012bvokl\u012b netiek sniegti.<\/strong><\/p>\n\n\n\n<p>Fizisk\u0101 persona, kas veic saimniecisko darb\u012bbu, var izv\u0113l\u0113ties vair\u0101kus iesp\u0113jamos nodok\u013cu maks\u0101\u0161anas re\u017e\u012bmus. Viens no veidiem ir re\u0123istr\u0113ties Valsts ie\u0146\u0113mumu dienest\u0101 (VID) k\u0101 saimniecisk\u0101s darb\u012bbas veic\u0113jam.<\/p>\n\n\n\n<p>No jaut\u0101juma ir saprotams, ka persona ir izv\u0113l\u0113jusies visp\u0101r\u0113jo nodok\u013cu maks\u0101\u0161anas re\u017e\u012bmu, kas noz\u012bm\u0113, ka persona maks\u0101 IIN visp\u0101r\u0113j\u0101 k\u0101rt\u012bb\u0101. Visp\u0101r\u0113j\u0101 k\u0101rt\u012bb\u0101 maks\u0101jot IIN, saska\u0146\u0101 ar likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (IIN likums) 11.panta 1.da\u013cu <em>ien\u0101kums no saimniecisk\u0101s darb\u012bbas tiek apr\u0113\u0137in\u0101ts k\u0101 noteikto ie\u0146\u0113mumu un ar to g\u016b\u0161anu saist\u012bto izdevumu starp\u012bba<\/em>.<\/p>\n\n\n\n<p>Normat\u012bvie akti neaizliedz fiziskai personai vienlaic\u012bgi izv\u0113l\u0113ties vair\u0101kus nodok\u013cu maks\u0101\u0161anas re\u017e\u012bmus. Tas noz\u012bm\u0113, ka persona vienlaic\u012bgi var g\u016bt ien\u0101kumus, atrodoties da\u017e\u0101dos IIN re\u017e\u012bmos. Uz to nor\u0101da IIN likuma 11.panta 12.da\u013ca, kur tiek teikts, ka situ\u0101cij\u0101, <em>ja nodok\u013cu maks\u0101t\u0101jam nerodas saimniecisk\u0101s darb\u012bbas izdevumi vai tie ir neb\u016btiski, maks\u0101t\u0101js, g\u016bstot ien\u0101kumu no nekustam\u0101 \u012bpa\u0161uma iz\u012br\u0113\u0161anas, var nere\u0123istr\u0113ties VID k\u0101 saimniecisk\u0101s darb\u012bbas veic\u0113js<\/em>.<\/p>\n\n\n\n<p>\u0160\u0101d\u0101 gad\u012bjum\u0101 personai ir j\u0101pazi\u0146o par ien\u0101kumu g\u016b\u0161anu un j\u0101iesniedz VID \u012bres vai nomas l\u012bgums. Atskait\u012bt no apliekam\u0101 ien\u0101kuma var tikai nekustam\u0101 \u012bpa\u0161uma nodokli.<\/p>\n\n\n\n<p>Uzreiz j\u0101nor\u0101da, ka da\u017e\u0101di nodok\u013cu re\u017e\u012bmi var tikt izv\u0113l\u0113ti darb\u012bbas veidiem, kuri nesakr\u012bt. Piem\u0113ram, persona, kas veic saimniecisko darb\u012bbu nekustamo \u012bpa\u0161umu apsaimnieko\u0161an\u0101 un g\u016bst no t\u0101 ien\u0101kumus, nevar\u0113s atsevi\u0161\u0137i uz k\u0101da nekustam\u0101 \u012bpa\u0161uma iz\u012br\u0113\u0161anu attiecin\u0101t IIN likuma 11.panta 12.da\u013c\u0101 nor\u0101d\u012bto re\u017e\u012bmu \u2013 maks\u0101t IIN 10%, nere\u0123istr\u0113jot saimniecisko darb\u012bbu \u2013, jo \u0161aj\u0101 darb\u012bbas veid\u0101 personai jau ir re\u0123istr\u0113ta saimniecisk\u0101 darb\u012bba un IIN tiek maks\u0101ts visp\u0101r\u0113j\u0101 k\u0101rt\u012bb\u0101.<\/p>\n\n\n\n<p><em>Raksts tapis sadarb\u012bb\u0101 ar <\/em><a href=\"https:\/\/ibizness.lv\/?utm_source=pats&amp;utm_medium=banner&amp;utm_campaign=pats_october\"><em>iBizness.lv<\/em><\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/ibizness.lv\/?utm_source=pats&amp;utm_medium=banner&amp;utm_campaign=pats_october\"><em>iBizness<\/em><\/a><em> ir atbalsts un padomdev\u0113js uz\u0146\u0113m\u0113jiem un vad\u012bt\u0101jiem, kur\u0101 var las\u012bt gan pieredz\u0113ju\u0161u uz\u0146\u0113m\u0113ju intervijas un pieredzes st\u0101stus, gan Latvijas lab\u0101ko ekspertu skaidrojumus par vad\u012bt\u0101jiem svar\u012bgiem jaut\u0101jumiem vad\u012bbas, m\u0101rketinga, person\u0101la, tehnolo\u0123iju un finan\u0161u jom\u0101.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>J\u0101nis Moors, SIA \u201cZAB NOVIUS\u201d, partneris, zv\u0113rin\u0101ts advok\u0101ts Las\u012bt\u0101js jaut\u0101: Persona sniedz friziera pakalpojumus, t\u0101p\u0113c re\u0123istr\u0113 saimniecisko darb\u012bbu, k\u013c\u016bstot par saimniecisk\u0101s darb\u012bbas veic\u0113ju. Gr\u0101matved\u012bba tiek k\u0101rtota vienk\u0101r\u0161\u0101 ieraksta sist\u0113m\u0101. \u0160ai personai pieder dz\u012bvoklis, kuru t\u0101 v\u0113las iz\u012br\u0113t citai fiziskai personai. Vai attiec\u012bb\u0101 uz dz\u012bvok\u013ca iz\u012br\u0113\u0161anu dr\u012bkst re\u0123istr\u0113t pazi\u0146oto saimniecisko darb\u012bbu, lai tiktu piem\u0113rots iedz\u012bvot\u0101ju ien\u0101kuma [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1407,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"meta_box":[],"_links":{"self":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/1404"}],"collection":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/comments?post=1404"}],"version-history":[{"count":1,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/1404\/revisions"}],"predecessor-version":[{"id":1408,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/1404\/revisions\/1408"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/media\/1407"}],"wp:attachment":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/media?parent=1404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/categories?post=1404"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/tags?post=1404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}