{"id":960,"date":"2023-06-08T07:54:19","date_gmt":"2023-06-08T07:54:19","guid":{"rendered":"https:\/\/www.pats.lv\/?p=960"},"modified":"2024-01-05T08:19:48","modified_gmt":"2024-01-05T08:19:48","slug":"svarigakais-par-mikrouznemumu-nodokla-rezimu","status":"publish","type":"post","link":"https:\/\/pats.lv\/svarigakais-par-mikrouznemumu-nodokla-rezimu\/","title":{"rendered":"Svar\u012bg\u0101kais par mikrouz\u0146\u0113mumu nodok\u013ca re\u017e\u012bmu"},"content":{"rendered":"\n<p>Pa\u0161nodarbin\u0101tie saimniecisko darb\u012bbu var veikt \u010detros da\u017e\u0101dos nodok\u013cu re\u017e\u012bmos:<\/p>\n\n\n\n<ul>\n<li>visp\u0101r\u0113j\u0101 nodok\u013cu maks\u0101\u0161anas k\u0101rt\u012bba;<\/li>\n\n\n\n<li>mikrouz\u0146\u0113mumu nodoklis;<\/li>\n\n\n\n<li>samazin\u0101t\u0101 patentmaksa pension\u0101riem un cilv\u0113kiem ar 1. vai 2. grupas invalidit\u0101ti;<\/li>\n\n\n\n<li>Pazi\u0146o\u0161ana par saimniecisk\u0101s darb\u012bbas veik\u0161anu, nere\u0123istr\u0113joties saimniecisk\u0101s darb\u012bbas veic\u0113ja status\u0101 (\u012bpa\u0161uma iz\u012br\u0113\u0161ana).<\/li>\n<\/ul>\n\n\n\n<p>\u0160oreiz vair\u0101k past\u0101st\u012bsim par mikrouz\u0146\u0113mumu nodok\u013ca (MUN) re\u017e\u012bmu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>K\u0101dos gad\u012bjumos pa\u0161nodarbin\u0101tais var izv\u0113l\u0113ties MUN?<\/strong><\/h2>\n\n\n\n<p>Par MUN maks\u0101t\u0101ju var k\u013c\u016bt saimniecisk\u0101s darb\u012bbas veic\u0113ji, individu\u0101lie komersanti, individu\u0101lie uz\u0146\u0113mumi, zemnieku un zvejnieku saimniec\u012bbas. <strong>Nosac\u012bjumi:<\/strong> paredzamais apgroz\u012bjums gad\u0101 nep\u0101rsniedz 40 000 eiro un nav pl\u0101nots k\u013c\u016bt par PVN maks\u0101t\u0101ju (l\u012bdz PVN re\u0123istr\u0101cijas sliek\u0161\u0146a sasnieg\u0161anai).<\/p>\n\n\n\n<p>Saimniecisk\u0101s darb\u012bbas veic\u0113ji \u0161o statusu var re\u0123istr\u0113t Valsts ie\u0146\u0113mumu dienest\u0101 (VID) \u2013 to j\u0101paveic l\u012bdz ar saimniecisk\u0101s darb\u012bbas uzs\u0101k\u0161anu. Ja darb\u012bba jau iepriek\u0161 re\u0123istr\u0113ta un, piem\u0113ram, \u0161ogad esi nol\u0113mis k\u013c\u016bst par MUN maks\u0101t\u0101ju, tas j\u0101paveic l\u012bdz \u0161\u012b gada 15. decembrim. P\u0113c tam atk\u0101roti nav j\u0101re\u0123istr\u0113 MUN statuss.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>K\u0101di nodok\u013ci j\u0101maks\u0101?<\/strong><\/h3>\n\n\n\n<p>MUN priek\u0161roc\u012bba ir vienk\u0101r\u0161\u012bba nodok\u013cu apr\u0113\u0137inos un maks\u0101\u0161anas k\u0101rt\u012bb\u0101 \u2013 viena nodok\u013cu likme vienlaikus ir gan soci\u0101l\u0101s iemaksas, gan IIN.<\/p>\n\n\n\n<p><strong>MUN re\u017e\u012bm\u0101 nodok\u013cus maks\u0101 no apgroz\u012bjuma jeb ie\u0146\u0113mumiem. No 2024. gada 1. janv\u0101ra noteikts, ka neatkar\u012bgi no gada apgroz\u012bjuma nodok\u013cu likme ir 25%.<\/strong><\/p>\n\n\n\n<p>MUN deklar\u0101cija j\u0101iesniedz ik ceturksni l\u012bdz 15. janv\u0101rim, 15. apr\u012blim, 15. j\u016blijam un 15. oktobrim. MUN nodok\u013ca iemaksas vienotaj\u0101 nodok\u013cu kont\u0101 j\u0101veic l\u012bdz t\u0101 pa\u0161a m\u0113ne\u0161a 23. datumam. No samaks\u0101t\u0101 nodok\u013ca 80% tiek novirz\u012bti tavai soci\u0101lajai apdro\u0161in\u0101\u0161anai, bet 20% &#8211; IIN. <strong>\u0145em v\u0113r\u0101 <\/strong>\u2013 soci\u0101l\u0101s iemaksas \u0161aj\u0101 re\u017e\u012bm\u0101 ir iev\u0113rojami maz\u0101kas nek\u0101 tad, ja t\u0101s veic visp\u0101r\u0113j\u0101 nodok\u013cu maks\u0101\u0161anas k\u0101rt\u012bb\u0101 vai k\u0101 darba \u0146\u0113m\u0113jam. Tas b\u016btiski ietekm\u0113 tavas pensijas un pabalstu apm\u0113ru!<\/p>\n\n\n\n<p><a><strong>Piev\u0113rs uzman\u012bbu!<\/strong><\/a> MUN maks\u0101t\u0101jiem nodok\u013cu maks\u0101\u0161anas k\u0101rt\u012bba iesp\u0113jama v\u0113l vienk\u0101r\u0161\u0101k! Tikai MUN maks\u0101t\u0101jiem ir \u012bpa\u0161a iesp\u0113ja izmantot vienk\u0101r\u0161otu risin\u0101jumu \u2013 saimniecisk\u0101s darb\u012bbas ie\u0146\u0113mumu (SDI) kontu, ar kura pal\u012bdz\u012bbu var automatiz\u0113t nodok\u013cu nomaksu. Tavs uzdevums ir visus ie\u0146\u0113mumus no saimniecisk\u0101s darb\u012bbas ieskait\u012bt \u0161aj\u0101 kont\u0101 \u2013 par nodok\u013cu apr\u0113\u0137inu un nor\u0113\u0137iniem par\u016bp\u0113sies banka sadarb\u012bb\u0101 ar VID. Vair\u0101k par to uzzini VID m\u0101jaslap\u0101.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Minim\u0101l\u0101s soci\u0101l\u0101s iemaksas<\/strong><\/h4>\n\n\n\n<p>Ar\u012b uz MUN maks\u0101t\u0101jiem attiecas minim\u0101l\u0101s soci\u0101l\u0101s iemaksas. MUN maks\u0101t\u0101jiem, kas ir darba dev\u0113ji, \u0161\u012bs iemaksas j\u0101veic gan par sevi (ja nestr\u0101d\u0101 nekur citur), gan par saviem darbiniekiem. \u0160o iemaksu apm\u0113ru apr\u0113\u0137ina Valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas a\u0123ent\u016bra triju m\u0113ne\u0161u laik\u0101 p\u0113c ceturk\u0161\u0146a beig\u0101m un l\u012bdz tre\u0161\u0101 m\u0113ne\u0161a 20. datumam par to pazi\u0146o VID. MUN maks\u0101t\u0101jam \u0161\u012bs iemaksas j\u0101veic:<\/p>\n\n\n\n<ul>\n<li>par saviem darbiniekiem l\u012bdz 23. datumam;<\/li>\n\n\n\n<li>par sevi l\u012bdz tre\u0161\u0101 m\u0113ne\u0161a 23. datumam no pazi\u0146ojuma sa\u0146em\u0161anas dienas, veicot iemaksas par iepriek\u0161\u0113jo kalend\u0101ra gadu.<\/li>\n<\/ul>\n\n\n\n<p>Ja MUN maks\u0101t\u0101js, kur\u0161 vienlaikus nav darba \u0146\u0113m\u0113js, prognoz\u0113, ka ien\u0101kumi ceturksn\u012b nesasniegs 1860 eiro jeb 620 eiro m\u0113nes\u012b, j\u0101iesniedz VID apliecin\u0101jums par n\u0101kamaj\u0101 ceturksn\u012b pl\u0101notajiem ien\u0101kumiem. \u0160aj\u0101 gad\u012bjum\u0101 minim\u0101l\u0101s oblig\u0101t\u0101s iemaksas netiks apr\u0113\u0137in\u0101tas. Iesnieguma termi\u0146i: 17. janv\u0101ris, 17. apr\u012blis, 17. j\u016blijs, 17. oktobris.<\/p>\n\n\n\n<p>Ieskaties \u2013 <a href=\"https:\/\/www.vid.gov.lv\/lv\/minimalas-obligatas-iemaksas-nav-javeic-par\">iesp\u0113jams, esi k\u0101d\u0101 no iedz\u012bvot\u0101ju grup\u0101m, kur\u0101m \u0161\u012bs iemaksas nav j\u0101veic.<\/a><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>K\u0101di ierobe\u017eojumi past\u0101v?<\/strong><\/h4>\n\n\n\n<h5 class=\"wp-block-heading\">Lai ar\u012b MUN re\u017e\u012bmam past\u0101v virkne priek\u0161roc\u012bbu, tom\u0113r ir ar\u012b ierobe\u017eojumi, k\u0101 d\u0113\u013c ne visi var k\u013c\u016bt par MUN maks\u0101t\u0101jiem:<\/h5>\n\n\n\n<ul>\n<li><strong>MUN re\u017e\u012bmu nevar izmantot PVN maks\u0101t\u0101ji.<\/strong> Ja MUN maks\u0101t\u0101js k\u013c\u016bst vai tam ir j\u0101k\u013c\u016bst par re\u0123istr\u0113tu PVN maks\u0101t\u0101ju, tad n\u0101kas zaud\u0113t MUN maks\u0101t\u0101ja statusu l\u012bdz ar n\u0101kamo gadu.<\/li>\n\n\n\n<li>MUN maks\u0101t\u0101js vienlaikus nevar b\u016bt saimniecisk\u0101s darb\u012bbas veic\u0113js, kur\u0161 maks\u0101 IIN visp\u0101r\u0113j\u0101 k\u0101rt\u012bb\u0101 vai samazin\u0101t\u0101s patentmaksas maks\u0101t\u0101js.<\/li>\n\n\n\n<li><strong>MUN maks\u0101t\u0101jiem nav iesp\u0113ju norakst\u012bt saimniecisk\u0101s darb\u012bbas izdevumus,<\/strong> k\u0101 to var pa\u0161nodarbin\u0101tie visp\u0101r\u0113j\u0101 nodok\u013cu maks\u0101\u0161anas re\u017e\u012bm\u0101, t\u0101p\u0113c re\u017e\u012bms piem\u0113rot\u0101ks b\u016bs tiem, kam nav vai ir \u013coti maz ar saimniecisko darb\u012bbu saist\u012btu izdevumu.<\/li>\n<\/ul>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Darbinieki<\/strong><\/h6>\n\n\n\n<p>Ja algo darbiniekus k\u0101 MUN maks\u0101t\u0101js, tad nodok\u013ci par darbiniekiem j\u0101veic visp\u0101r\u0113j\u0101 k\u0101rt\u012bb\u0101 \u2013 IIN un soci\u0101l\u0101s iemaksas piln\u0101 apm\u0113r\u0101. Vair\u0101k par nosac\u012bjumiem darbinieku algo\u0161anai uzzini <a href=\"https:\/\/www.vid.gov.lv\/lv\/media\/440\/download?attachment\">VID metodiskaj\u0101 materi\u0101l\u0101.<\/a><\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Gr\u0101matved\u012bbas k\u0101rto\u0161ana<\/strong><\/h6>\n\n\n\n<p>MUN maks\u0101t\u0101ji gr\u0101matved\u012bbu k\u0101rto vienk\u0101r\u0161\u0101 ieraksta sist\u0113m\u0101 un aizpilda MUN maks\u0101t\u0101ju saimniecisk\u0101s darb\u012bbas ie\u0146\u0113mumu un izdevumu uzskaites \u017eurn\u0101lu. Taj\u0101 ie\u0146\u0113mumi un izdevumi grup\u0113ti t\u0101, lai dati b\u016btu piem\u0113roti MUN apr\u0113\u0137in\u0101\u0161anai un atvieglotu deklar\u0101cijas aizpild\u012b\u0161anu.<\/p>\n\n\n\n<p>\u0160\u0101ds \u017eurn\u0101ls pieejams ar\u012b Pats.lv. Ja v\u0113lies pavisam vienk\u0101r\u0161i k\u0101rtot savu gr\u0101matved\u012bbu un veikt nodok\u013cu apr\u0113\u0137inu, izv\u0113lies Pats.lv \u2013 nodok\u013cu apr\u0113\u0137ins un atskai\u0161u sagatavo\u0161ana notiek autom\u0101tiski. Pirm\u0101s 7 dienas bez maksas un tikai 5 eiro m\u0113nes\u012b par pamatfunkciju izmanto\u0161anu \u2013 <a href=\"https:\/\/es.pats.lv\/accounts\/signup\/\">izm\u0113\u0123ini<\/a>!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Par MUN maks\u0101t\u0101ju var k\u013c\u016bt saimniecisk\u0101s darb\u012bbas veic\u0113ji, individu\u0101lie komersanti, individu\u0101lie uz\u0146\u0113mumi, zemnieku un zvejnieku saimniec\u012bbas. Nosac\u012bjumi: paredzamais apgroz\u012bjums gad\u0101 nep\u0101rsniedz 40 000 eiro un nav pl\u0101nots k\u013c\u016bt par PVN maks\u0101t\u0101ju (l\u012bdz PVN re\u0123istr\u0101cijas sliek\u0161\u0146a sasnieg\u0161anai).<\/p>\n","protected":false},"author":2,"featured_media":963,"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\/960"}],"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=960"}],"version-history":[{"count":1,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/960\/revisions"}],"predecessor-version":[{"id":1430,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/posts\/960\/revisions\/1430"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/media\/963"}],"wp:attachment":[{"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/media?parent=960"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/categories?post=960"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pats.lv\/wp-json\/wp\/v2\/tags?post=960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}