{"id":1499,"date":"2024-03-28T11:54:18","date_gmt":"2024-03-28T11:54:18","guid":{"rendered":"https:\/\/pats.lv\/?p=1499"},"modified":"2024-04-22T08:56:11","modified_gmt":"2024-04-22T08:56:11","slug":"vai-ienemumiem-drikst-izmantot-vienu-bankas-kontu","status":"publish","type":"post","link":"https:\/\/pats.lv\/vai-ienemumiem-drikst-izmantot-vienu-bankas-kontu\/","title":{"rendered":"Vai ie\u0146\u0113mumiem dr\u012bkst izmantot vienu bankas kontu?"},"content":{"rendered":"\n<p><strong>Las\u012bt\u0101js vaic\u0101: Pa\u0161nodarbin\u0101ta persona nodarbojas ar rekl\u0101mas pakalpojumiem, k\u0101 ar\u012b ir nosl\u0113gti autoratl\u012bdz\u012bbas l\u012bgumi (ir izdotas vair\u0101kas gr\u0101matas). Ir viens bankas konts, kur\u0101 ieskaita gan naudu par rekl\u0101mas pakalpojumiem, gan par autoratl\u012bdz\u012bbu, k\u0101 ar\u012b no \u0161\u012b konta tiek maks\u0101ti gan saimniecisk\u0101s darb\u012bbas izdevumi, gan priv\u0101tie. Vai \u0161\u0101di dr\u012bkst dar\u012bt?<\/strong><\/p>\n\n\n\n<p><strong>Nodok\u013cus no autoratl\u012bdz\u012bbas ietur un samaks\u0101 izmaks\u0101t\u0101ji, bet par rekl\u0101mas pakalpojumiem katru m\u0113nesi pa\u0161nodarbin\u0101t\u0101 vai darba \u0146\u0113m\u0113ja zi\u0146ojum\u0101 tiek nor\u0101d\u012bti 700 eiro un p\u0101rskait\u012btas valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas (VSAOI). Vai par rekl\u0101mas pakalpojumiem pa\u0161nodarbin\u0101tajam ir j\u0101k\u0101rto saimniecisk\u0101s darb\u012bbas ie\u0146\u0113mumu un izdevumu \u017eurn\u0101ls?<\/strong><\/p>\n\n\n\n<p><strong>Ie\u0146\u0113mumi par rekl\u0101mas pakalpojumiem gad\u0101 ir apm\u0113ram 1600 eiro (3 l\u012bdz 4 dar\u012bjumi), p\u0101r\u0113jie ie\u0146\u0113mumi ir no autoratl\u012bdz\u012bbas (gad\u0101 apm\u0113ram 60&nbsp;000 eiro).<\/strong><\/p>\n\n\n\n<p><strong>Un galu gal\u0101 \u2013 k\u0101das atskaites j\u0101nodod par autoratl\u012bdz\u012bbu un k\u0101das \u2013 par rekl\u0101mas pakalpojumiem?<\/strong><\/p>\n\n\n\n<p>\u0145emot v\u0113r\u0101 to, ka iedz\u012bvot\u0101ju ien\u0101kuma nodokli (IIN) no autoratl\u012bdz\u012bbas maks\u0101 naudas l\u012bdzek\u013cu p\u0101rskait\u012bt\u0101ji, secin\u0101m, ka persona autoratl\u012bdz\u012bbas ien\u0101kumam izmanto \u012bpa\u0161o autoratl\u012bdz\u012bbas nodok\u013cu re\u017e\u012bmu. Tas noz\u012bm\u0113, ka autoratl\u012bdz\u012bbu izmaks\u0101t\u0101js ietur IIN (2024.gad\u0101 &#8211; 25% apm\u0113r\u0101).<\/p>\n\n\n\n<p>Ja autoratl\u012bdz\u012bba sa\u0146emta \u0101rvalst\u012bs vai no cilv\u0113ka, kam nav pien\u0101kums ietur\u0113t nodokli, izmaks\u0101jot ien\u0101kumu, autoratl\u012bdz\u012bbas sa\u0146\u0113m\u0113js l\u012bdz n\u0101kam\u0101 gada 28.febru\u0101rim iesniedz Valsts ie\u0146\u0113mumu dienesta (VID) elektronisk\u0101s deklar\u0113\u0161anas sist\u0113m\u0101 autoratl\u012bdz\u012bbas sa\u0146\u0113m\u0113ja deklar\u0101ciju un samaks\u0101 nodokli l\u012bdz 23.j\u016bnijam.<\/p>\n\n\n\n<p>Ja autoratl\u012bdz\u012bbu izmaks\u0101 kolekt\u012bv\u0101 p\u0101rvald\u012bjuma organiz\u0101cija, tad t\u0101 ietur un samaks\u0101 IIN, piem\u0113rojot 20% likmi un nosac\u012btos izdevumus. Autoratl\u012bdz\u012bbas izmaks\u0101t\u0101js iesniedz VID pazi\u0146ojumu par fiziskajai personai izmaks\u0101taj\u0101m summ\u0101m l\u012bdz n\u0101kam\u0101 m\u0113ne\u0161a 15.datumam un samaks\u0101 nodokli vienotaj\u0101 nodok\u013cu kont\u0101 l\u012bdz 23.datumam.<\/p>\n\n\n\n<p>Par ien\u0101kumiem no rekl\u0101mas pakalpojumiem, kurus persona sniedz k\u0101 saimniecisk\u0101s darb\u012bbas veic\u0113js, pa\u0161nodarbin\u0101tai personai (ja t\u0101 ir izv\u0113l\u0113jusies gr\u0101matved\u012bbu k\u0101rtot vienk\u0101r\u0161\u0101 ieraksta sist\u0113m\u0101) ie\u0146\u0113mumi un izdevumi j\u0101uzskaita IIN maks\u0101t\u0101ja&nbsp;uzskaites \u017eurn\u0101l\u0101.<\/p>\n\n\n\n<p>Saimniecisk\u0101s darb\u012bbas veic\u0113js var izmantot vienu&nbsp;bankas kontu gan sa\u0146emot&nbsp;&nbsp;ie\u0146\u0113mumus no autoratl\u012bdz\u012bb\u0101m, rekl\u0101mas pakalpojumiem, gan veicot&nbsp;priv\u0101tos izdevumus un saimniecisk\u0101s darb\u012bbas izdevumus.&nbsp;<\/p>\n\n\n\n<p>Pa\u0161nodarbin\u0101tajam, ja ien\u0101kumi no saimniecisk\u0101s darb\u012bbas sasniedz vai p\u0101rsniedz 700 eiro m\u0113nes\u012b, j\u0101apr\u0113\u0137ina VSAOI p\u0113c visp\u0101r\u0113j\u0101s likmes (31,07% no vismaz 700 eiro) un papildu 10% pensiju apdro\u0161in\u0101\u0161anai no faktisk\u0101 ien\u0101kuma un oblig\u0101to iemaksu objekta (ne maz\u0101ka k\u0101 700 eiro) starp\u012bbas. VSAOI j\u0101maks\u0101 reizi ceturksn\u012b, iesniedzot pa\u0161nodarbin\u0101t\u0101 zi\u0146ojumu. Savuk\u0101rt IIN maks\u0101 reizi gad\u0101, iesniedzot gada ien\u0101kumu deklar\u0101ciju.<\/p>\n\n\n\n<p>Saimniecisk\u0101s darb\u012bbas izdevumos iek\u013caujami visi izdevumi, kas attiecin\u0101mi uz saimniecisko darb\u012bbu.<\/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>Las\u012bt\u0101js vaic\u0101: Pa\u0161nodarbin\u0101ta persona nodarbojas ar rekl\u0101mas pakalpojumiem, k\u0101 ar\u012b ir nosl\u0113gti autoratl\u012bdz\u012bbas l\u012bgumi (ir izdotas vair\u0101kas gr\u0101matas). Ir viens bankas konts, kur\u0101 ieskaita gan naudu par rekl\u0101mas pakalpojumiem, gan par autoratl\u012bdz\u012bbu, k\u0101 ar\u012b no \u0161\u012b konta tiek maks\u0101ti gan saimniecisk\u0101s darb\u012bbas izdevumi, gan priv\u0101tie. Vai \u0161\u0101di dr\u012bkst dar\u012bt? Nodok\u013cus no autoratl\u012bdz\u012bbas ietur un samaks\u0101 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1502,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Vai ie\u0146\u0113mumiem dr\u012bkst izmantot vienu bankas kontu?","_seopress_titles_desc":"","_seopress_robots_index":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[9,11,12],"meta_box":[],"_links":{"self":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/1499"}],"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=1499"}],"version-history":[{"count":2,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/1499\/revisions"}],"predecessor-version":[{"id":1547,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/1499\/revisions\/1547"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/media\/1502"}],"wp:attachment":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/media?parent=1499"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/categories?post=1499"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/tags?post=1499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}