{"id":3640,"date":"2021-12-15T00:00:00","date_gmt":"2021-12-15T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/grozijumi-likuma-no-2022-gada\/"},"modified":"2021-12-15T00:00:00","modified_gmt":"2021-12-15T00:00:00","slug":"grozijumi-likuma-no-2022-gada","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/grozijumi-likuma-no-2022-gada\/","title":{"rendered":"Izmai\u0146as nodok\u013cu piem\u0113ro\u0161an\u0101 no 2022.gada"},"content":{"rendered":"
\n

Groz\u012bjumi PVN likum\u0101<\/h3>\n

Samazin\u0101ta PVN likme
<\/i> <\/h4>\n

2021.gada 4.decembr\u012b Valsts prezidents ir izsludin\u0101jis Saeim\u0101 2021.gda 15.novembr\u012b pie\u0146emtos groz\u012bjumus PVN likum\u0101. <\/p>\n

Ar \u0161iem groz\u012bjumiem tiek noteikts, ka no 2022.gada 1.janv\u0101ra PVN 5% (pa\u0161reiz 12% PVN likme) likme tiks piem\u0113rota gr\u0101matu, tostarp m\u0101c\u012bbu literat\u016bras, bro\u0161\u016bru, bukletu un taml\u012bdz\u012bgu iespieddarbu, bil\u017eu, z\u012bm\u0113jamo un kr\u0101sojamo gr\u0101matu b\u0113rniem, iespiestu no\u0161u un no\u0161u rakstu, kar\u0161u un hidrogr\u0101fisko vai taml\u012bdz\u012bgu sh\u0113mu, pieg\u0101dei iespieddarba vai elektroniska izdevuma form\u0101, tostarp gr\u0101matu pieg\u0101dei tie\u0161saistes re\u017e\u012bm\u0101 vai lejupiel\u0101d\u0113jot. <\/p>\n

5% PVN likme turpm\u0101ks ar\u012b tiks piem\u0113rota iespieddarbiem vai elektroniskiem izdevuma form\u0101, tostarp tie\u0161saistes re\u017e\u012bm\u0101 vai lejupiel\u0101d\u0113jot, izdotai presei un citiem masu inform\u0101cijas l\u012bdzek\u013cu izdevumiem vai publik\u0101cijai, tostarp av\u012b\u017eu, \u017eurn\u0101lu, bi\u013cetenu un citu periodisko izdevumu, inform\u0101cijas a\u0123ent\u016bru pazi\u0146ojumu, kas paredz\u0113ti publiskai izplat\u012b\u0161anai, k\u0101 ar\u012b publik\u0101ciju interneta vietn\u0113, pieg\u0101dei, k\u0101 ar\u012b to abonentmaksai. <\/p>\n

L\u012bdz ar groz\u012bjumiem tiek saglab\u0101ts nosac\u012bjums, ka samazin\u0101t\u0101 PVN likme netiek piem\u0113rota t\u0101du gr\u0101matu, preses un citu masu inform\u0101cijas l\u012bdzek\u013cu izdevumu vai publik\u0101ciju pieg\u0101dei, kuri ir ar erotisku un pornogr\u0101fisku raksturu, kuru saturisk\u0101 ievirze un uzdevums ir rekl\u0101mas vai komercsludin\u0101jumu public\u0113\u0161ana un kuri piln\u012bgi vai galvenok\u0101rt sast\u0101v no audiovizu\u0101la satura vai m\u016bzikas.<\/p>\n

Jauns PVN atbr\u012bvojums<\/h4>\n

L\u012bdz ar groz\u012bjumu sp\u0113k\u0101 st\u0101\u0161anos ir ieviests jauns atbr\u012bvojums no PVN. Proti, tiek noteiks, ka no 2022.gada 1.janv\u0101ra PVN atbr\u012bvojums b\u016bs piem\u0113rojams pakalpojumiem, par kuru \u0113kas vai b\u016bves \u012bpa\u0161niekam pien\u0101kas maks\u0101t atl\u012bdz\u012bbu par likumisk\u0101s zemes lieto\u0161anas ties\u012bb\u0101m, kad \u0113ka vai b\u016bve ir uzskat\u0101ma par patst\u0101v\u012bgu \u012bpa\u0161uma objektu atbilsto\u0161i normat\u012bvajam regul\u0113jumam civilties\u012bbu jom\u0101.<\/p>\n

Groz\u012bjumi likum\u0101 “Par valsts soci\u0101lo apdro\u0161in\u0101\u0161anu”\u00a0<\/h3>\n

No 2022.gada 1.janv\u0101ra tiek palielin\u0101ts oblig\u0101to iemaksu objekta maksim\u0101lais apm\u0113rs no EUR 62 800 uz EUR 78 100. \u00a0<\/p>\n

L\u012bdz ar \u0161\u012b sliek\u0161\u0146a palielin\u0101\u0161anu (t.i., no EUR 62 800 uz EUR 78 100 ) main\u0101s ar\u012b slieksnis, no kura rodas saist\u012bbas maks\u0101t solidarit\u0101tes nodokli un paaugstin\u0101to iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca likmi 31%. <\/p>\n

<\/p>\n

L\u012bdz ar groz\u012bjumiem tiek noteikts, ka apr\u0113\u0137inot vid\u0113jo apdro\u0161in\u0101\u0161anas iemaksu algu darba \u0146\u0113m\u0113jam, par kuru ir veicamas valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas no minim\u0101l\u0101 oblig\u0101to iemaksu objekta, Valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas a\u0123ent\u016bra \u0146em v\u0113r\u0101 minim\u0101lo oblig\u0101to iemaksu objektu, k\u0101ds soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas inform\u0101cijas sist\u0113m\u0101 ir apr\u0113\u0137in\u0101ts un re\u0123istr\u0113ts dien\u0101, kad valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas pabalsts vai atl\u012bdz\u012bba tiek pie\u0161\u0137irta. Valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas pabalstu vai atl\u012bdz\u012bbu nep\u0101rr\u0113\u0137ina, ja, veicot minim\u0101l\u0101 oblig\u0101to iemaksu objekta apr\u0113\u0137inu vai p\u0101rr\u0113\u0137inu, main\u0101s minim\u0101lo oblig\u0101to iemaksu objekta apm\u0113rs. <\/p>\n

<\/p>\n

Groz\u012bjumi IIN likum\u0101<\/h3>\n

Saeima 2021.gada 6.decembr\u012b pie\u0146\u0113ma groz\u012bjumus likum\u0101 \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d. Zem\u0101k esam apkopoju\u0161i b\u016btisk\u0101k\u0101s izmai\u0146as: <\/p>\n

<\/p>\n

No La<\/span>tvijas dal\u012bbas Eiropas Savien\u012bb\u0101 izrieto\u0161ie speci\u0101lie nosac\u012bjumi<\/h4>\n

Likums \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d jau pa\u0161laik nodro\u0161ina Eiropas Savien\u012bbas dibin\u0101\u0161anas l\u012bgum\u0101 noteikt\u0101s br\u012bvo personu, pre\u010du, pakalpojumu un kapit\u0101la kust\u012bbas, tom\u0113r ne visos gad\u012bjumos likum\u0101 ietverta tie\u0161a atsauce uz \u0161\u0101d\u0101m un l\u012bdz\u012bg\u0101m maks\u0101t\u0101ja ties\u012bb\u0101m (piem\u0113ram, nodok\u013ca atvieglojumus analo\u0123iskiem cit\u0101s Eiropas Savien\u012bbas dal\u012bbvalst\u012bs vai Eiropas Ekonomikas zonas valst\u012bs g\u016btajiem ien\u0101kumiem). Interpret\u0113jot normat\u012bvos aktus, VID var secin\u0101t atbr\u012bvojuma piem\u0113ro\u0161anu, kas izriet no Eiropas Savien\u012bbas dibin\u0101\u0161anas l\u012bgum\u0101 noteiktajai personu, pre\u010du, pakalpojumu un kapit\u0101la kust\u012bbas br\u012bv\u012bbai, tom\u0113r nepiecie\u0161ams, lai ar\u012b maks\u0101t\u0101js var\u0113tu b\u016bt p\u0101rliecin\u0101ts par sav\u0101m ties\u012bb\u0101m. T\u0101d\u0113j\u0101di, lai n\u0101kotn\u0113 nov\u0113stu da\u017e\u0101du likuma normu interpret\u0101ciju IIN likums ir papildin\u0101ts ar jaunu 6.1.pantu, kur\u0101 ir noteikti visp\u0101r\u0113jie nosac\u012bjumi IIN piem\u0113ro\u0161an\u0101 iek\u0161zemes nodok\u013ca maks\u0101t\u0101jiem un Eiropas Savien\u012bbas dal\u012bbvalsts vai Eiropas Ekonomikas zonas valsts rezidentiem, kurus nodok\u013ca maks\u0101t\u0101js iev\u0113ro, nosakot apliekamo ien\u0101kumu un apr\u0113\u0137inot maks\u0101jamo IIN. <\/p>\n

<\/p>\n

Ties\u012bbas nepiem\u0113rot IIN darbinieka \u0101rstniec\u012bbas izdevumiem<\/h4>\n

No 2022.gada 1.janv\u0101ra darba kopl\u012bguma nosl\u0113g\u0161ana dod iesp\u0113ju no ar IIN apliekam\u0101 ien\u0101kuma izsl\u0113gt ne tikai darbinieka \u0113din\u0101\u0161anas izdevumus EUR 480 apm\u0113r\u0101 gad\u0101 (vid\u0113ji m\u0113nes\u012b EUR 40), bet turpm\u0101k ar\u012b darbinieka \u0101rstniec\u012bbas izdevumus \u0161\u012b limita ietvaros.<\/p>\n

Maks\u0101jumam par \u0101rstniec\u012bbas pakalpojumu izmanto\u0161anu j\u0101b\u016bt pamatotam ar apliecino\u0161u dokumentu, ko iesniedz un uzglab\u0101 pie darba dev\u0113ja.<\/p>\n

III likuma 9.panta pirm\u0101 da\u013ca papildin\u0101ta ar jauniem atbr\u012bvojumiem no IIN<\/h4>\n

Tiek noteikts, ka no IIN atbr\u012bvo grantu, kas viena dz\u012bvok\u013ca dz\u012bvojamo m\u0101ju atjauno\u0161anas un energoefektivit\u0101tes paaugstin\u0101\u0161anas atbalsta programmas ietvaros pie\u0161\u0137irts \u0113kas energoklases uzlabo\u0161anai un tehnisk\u0101s pal\u012bdz\u012bbas sa\u0146em\u0161anai, un kred\u012btsaist\u012bbu apm\u0113rs, kuru min\u0113t\u0101s programmas ietvaros kred\u012bt\u0146\u0113m\u0113ja viet\u0101 ir samazin\u0101jusi vai dz\u0113susi akciju sabiedr\u012bba “Att\u012bst\u012bbas finan\u0161u instit\u016bcija Altum”. Min\u0113tais atbr\u012bvojums saska\u0146\u0101 ar p\u0101rejas noteikumiem ir piem\u0113rojams jau s\u0101kot ar 2021. taks\u0101cijas gadu. <\/p>\n

<\/p>\n

Savuk\u0101rt IIN atbr\u012bvojums no 2022.gada 1.janv\u0101ra ir piem\u0113rojams: \u00a0<\/p>\n

    \n
  • Eiropas Re\u0123ion\u0101l\u0101s att\u012bst\u012bbas fonda atbalsta maks\u0101jumam par individu\u0101lo siltumapg\u0101des sist\u0113mu uzlabo\u0161anu m\u0101jsaimniec\u012bb\u0101s;<\/li>\n
  • viet\u0113j\u0101s pa\u0161vald\u012bbas l\u012bdzfinans\u0113jumam nekustam\u0101 \u012bpa\u0161uma piesl\u0113g\u0161anai centraliz\u0113tajai \u016bdensapg\u0101des sist\u0113mai vai centraliz\u0113tajai kanaliz\u0101cijas sist\u0113mai;<\/li>\n
  • atbalsts izmaksu seg\u0161anai azbesta atkritumu apsaimnieko\u0161anas nodro\u0161in\u0101\u0161anai m\u0101jsaimniec\u012bb\u0101m \u0161\u012bfera jumtu un siltumizol\u0101cijas materi\u0101lu nomai\u0146as gad\u012bjum\u0101.<\/li>\n<\/ul>\n

    Groz\u012bjumi attaisnotajos izdevumos<\/h4>\n
      \n
    • apdro\u0161in\u0101\u0161anas pr\u0113miju maks\u0101jumi par dz\u012bv\u012bbas apdro\u0161in\u0101\u0161anu (ar l\u012bdzek\u013cu uzkr\u0101\u0161anu)<\/li>\n<\/ul>\n

      Patreiz saska\u0146a ar IIN likuma 10.panta pirm\u0101s da\u013cas 6.punktu no ar IIN apliekam\u0101 ien\u0101kuma izsl\u0113dz apdro\u0161in\u0101\u0161anas pr\u0113miju maks\u0101jumus, kas atbilsto\u0161i dz\u012bv\u012bbas apdro\u0161in\u0101\u0161anas l\u012bgumam (ar l\u012bdzek\u013cu uzkr\u0101\u0161anu) izdar\u012bti apdro\u0161in\u0101\u0161anas sabiedr\u012bbai, kura nodibin\u0101ta un darbojas saska\u0146\u0101 ar Apdro\u0161in\u0101\u0161anas sabiedr\u012bbu un to uzraudz\u012bbas likumu, vai cit\u0101 Eiropas Savien\u012bbas dal\u012bbvalst\u012b vai Eiropas Ekonomikas zonas valst\u012b, vai Ekonomisk\u0101s sadarb\u012bbas un att\u012bst\u012bbas organiz\u0101cijas dal\u012bbvalst\u012b re\u0123istr\u0113tajai apdro\u0161in\u0101\u0161anas sabiedr\u012bbai, iev\u0113rojot sekojo\u0161us nosac\u012bjumus:<\/p>\n

        \n
      1. darb\u012bbas termi\u0146\u0161 dz\u012bv\u012bbas apdro\u0161in\u0101\u0161anas l\u012bgumam (ar l\u012bdzek\u013cu uzkr\u0101\u0161anu) nav \u012bs\u0101ks par 10 gadiem;<\/li>\n
      2. dz\u012bv\u012bbas apdro\u0161in\u0101\u0161anas l\u012bguma noteikumi paredz, ka apdro\u0161in\u0101\u0161anas atl\u012bdz\u012bbu par apdro\u0161in\u0101\u0161anas gad\u012bjumu izmaks\u0101 apdro\u0161in\u0101tajai personai (vai t\u0101s labuma guv\u0113jam), citas summas, kas saist\u012btas ar l\u012bguma darb\u012bbu vai t\u0101 p\u0101rtrauk\u0161anu, izmaks\u0101 darba dev\u0113jam (apdro\u0161in\u0101juma \u0146\u0113m\u0113jam), un neparedz aizdevumu izsnieg\u0161anu apdro\u0161in\u0101taj\u0101m person\u0101m.<\/li>\n<\/ol>\n

        Praks\u0113 nodok\u013ca maks\u0101t\u0101ja gada attaisnotos izdevumos tikai iek\u013cauti ar\u012b pr\u0113mijas maks\u0101jumiem, ja uzkr\u0101jums tiek veidots ar\u012b, piem\u0113ram, b\u0113rnam. \u00a0<\/p>\n

        Likumdev\u0113ja ieskat\u0101 \u0161\u012bs normas m\u0113r\u0137is nebija nodok\u013ca atvieglojuma (attaisnoto izdevumu) piem\u0113ro\u0161ana \u0161\u0101dos gad\u012bjumos. T\u0101d\u0113j\u0101di, \u0161\u012b norma tiek preciz\u0113ta un noteiks, ka attaisnotajos izdevumos var iek\u013caut \u0161o pr\u0113mijas maks\u0101jumus, ja izpild\u0101s iepriek\u0161 min\u0113tais 10 gadu nosac\u012bjums un abi zem\u0101k min\u0113tie nosac\u012bjumi:<\/p>\n

          \n
        1. apdro\u0161in\u0101juma \u0146\u0113m\u0113js un apdro\u0161in\u0101t\u0101 persona ir pats nodok\u013ca maks\u0101t\u0101js un <\/li>\n
        2. dz\u012bv\u012bbas apdro\u0161in\u0101\u0161anas l\u012bguma (ar l\u012bdzek\u013cu uzkr\u0101\u0161anu) noteikumi paredz, ka apdro\u0161in\u0101\u0161anas atl\u012bdz\u012bbu par apdro\u0161in\u0101\u0161anas gad\u012bjumu (iz\u0146emot apdro\u0161in\u0101t\u0101s personas n\u0101ves gad\u012bjumu) izmaks\u0101 apdro\u0161in\u0101tajai personai, kas vienlaikus ir apdro\u0161in\u0101juma \u0146\u0113m\u0113js, bet citas summas, kas saist\u012btas ar l\u012bguma darb\u012bbu vai t\u0101 p\u0101rtrauk\u0161anu, izmaks\u0101 apdro\u0161in\u0101juma \u0146\u0113m\u0113jam, kas vienlaikus ir apdro\u0161in\u0101t\u0101 persona.<\/li>\n<\/ol>\n

          J\u0101nor\u0101da, ka \u0161o groz\u012bjumu piem\u0113ro\u0161anai ir noteikts p\u0101rejas periods l\u012bdz 2023.gada 31.decembrim, kur\u0101 apdro\u0161in\u0101tajiem j\u0101apzina savi klienti un j\u0101preciz\u0113 jau nosl\u0113gtajos l\u012bgumos (kuros k\u0101 labuma guv\u0113js ir nor\u0101d\u012bts b\u0113rns) ietvertie nosac\u012bjumi. S\u0101kot ar 2024. gada 1. janv\u0101ri nodok\u013cu maks\u0101t\u0101js, saska\u0146\u0101 ar \u0161iem apdro\u0161in\u0101\u0161anas l\u012bgumiem, veiktos apdro\u0161in\u0101\u0161anas pr\u0113miju maks\u0101jumus, var\u0113s iek\u013caut attaisnotajos izdevumos tikai tad, ja apdro\u0161in\u0101\u0161anas l\u012bguma nosac\u012bjumi b\u016bs groz\u012bti, nosakot, ka atl\u012bdz\u012bbas sa\u0146\u0113m\u0113js apdro\u0161in\u0101\u0161anas termi\u0146a beig\u0101s ir apdro\u0161in\u0101t\u0101 persona.<\/p>\n

          Groz\u012bjumi saist\u012bb\u0101 ar IIN piem\u0113ro\u0161anu nom\u0101tam person\u0101lam<\/h4>\n

          Lai nodro\u0161in\u0101tu skaidru un nep\u0101rprotamu IIN likum\u0101 ietverto normu piem\u0113ro\u0161anu iznom\u0101ta person\u0101la ien\u0101kumam, tiek noteikts, ka IIN apr\u0113\u0137inot no nomas ien\u0101kuma tiek \u0146emtas v\u0113r\u0101 valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas, k\u0101 ar\u012b p\u0113c b\u016bt\u012bbas l\u012bdz\u012bgi citu Eiropas Savien\u012bbas dal\u012bbvalstu vai Eiropas Ekonomikas zonas valstu normat\u012bvajos aktos noteiktie maks\u0101jumi. <\/p>\n

          <\/p>\n

          Papildus min\u0113tajam, lai nov\u0113rstu izvair\u012b\u0161anos IIN maks\u0101\u0161anas, IIN likuma 17.1 pants papildin\u0101ts ar normu, kas nosaka, ka person\u0101la nomnieku identific\u0113, \u0146emot v\u0113r\u0101 atsevi\u0161\u0137a dar\u012bjuma vai dar\u012bjumu kopuma ekonomisko saturu un b\u016bt\u012bbu, nevis tikai juridisko formu, taj\u0101 skait\u0101 (bet ne tikai) izv\u0113rt\u0113, vai person\u0101la nomnieka nosl\u0113gta l\u012bguma ar person\u0101la iznom\u0101t\u0101ju rezult\u0101t\u0101 person\u0101ls tiek nodots citai personai, lai veiktu darb\u012bbas saist\u012bb\u0101 ar \u0161\u012bs citas personas saimniecisko vai profesion\u0101lo darb\u012bbu Latvij\u0101 vai \u0101rvalst\u012b (\u0161\u0101d\u0101 gad\u012bjum\u0101, par person\u0101la nomnieku ir atz\u012bstama \u0161\u012b cita persona, kuras lab\u0101 person\u0101ls veic darbu).
          <\/b><\/p>\n

          <\/b><\/p>\n

          Citi groz\u012bjumi<\/h4>\n
            \n
          • Palielin\u0101ts pension\u0101ra neapliekam\u0101 minimuma apm\u0113rs. Saska\u0146\u0101 ar p\u0101rejas noteikumiem no 2023.gada 1.janv\u0101ra neapliekamais minimums b\u016bs 6000 euro gad\u0101 (500 euro m\u0113nes\u012b). Neapliekamais minimums 2022. gad\u0101 ir \u0161\u0101ds:<\/li>\n
              \n
            • no 2022. gada 1. janv\u0101ra l\u012bdz 2022. gada 30. j\u016bnijam – 2100 euro;<\/li>\n
            • no 2022. gada 1. j\u016blija l\u012bdz 2022. gada 31. decembrim – 3000 euro.<\/li>\n<\/ul>\n
            • Turpm\u0101k ar\u012b taks\u0101cijas gada laik\u0101, apr\u0113\u0137inot IIN no profesion\u0101l\u0101 sportista algota darba ien\u0101kumiem, b\u016bs piem\u0113rojama 20% likme un nevis 23% IIN likme.<\/li>\n
            • Lai nov\u0113rstu min\u0113to nepiln\u012bbu un nodro\u0161in\u0101tu vienveid\u012bgu IIN likuma piem\u0113ro\u0161anu, ar likumprojektu nerezidentam noteikts pien\u0101kums sniegt deklar\u0101ciju visos gad\u012bjumos, ja no t\u0101 nav ietur\u0113ts IIN. <\/li>\n
            • Tiek pagarin\u0101tas autoratl\u012bdz\u012bbas sa\u0146\u0113m\u0113ja ties\u012bbas nere\u0123istr\u0113ties k\u0101 saimniecisk\u0101s darb\u012bbas veic\u0113jiem ar\u012b 2022.gad\u0101.<\/li>\n<\/ul>\n

              <\/div>\n","protected":false},"excerpt":{"rendered":"

              Groz\u012bjumi PVN likum\u0101 Samazin\u0101ta PVN likme 2021.gada 4.decembr\u012b Valsts prezidents ir izsludin\u0101jis Saeim\u0101 2021.gda 15.novembr\u012b pie\u0146emtos groz\u012bjumus PVN likum\u0101. Ar \u0161iem groz\u012bjumiem tiek noteikts, ka no 2022.gada 1.janv\u0101ra PVN 5% (pa\u0161reiz 12% PVN likme) likme tiks piem\u0113rota gr\u0101matu, tostarp m\u0101c\u012bbu literat\u016bras, bro\u0161\u016bru, bukletu un taml\u012bdz\u012bgu iespieddarbu, bil\u017eu, z\u012bm\u0113jamo un kr\u0101sojamo gr\u0101matu b\u0113rniem, iespiestu no\u0161u un […]<\/p>\n","protected":false},"author":16,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[117],"class_list":["post-3640","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nIzmai\u0146as nodok\u013cu piem\u0113ro\u0161an\u0101 no 2022.gada – Leinonen Latvia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/lva\/lv\/news\/grozijumi-likuma-no-2022-gada\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Izmai\u0146as nodok\u013cu piem\u0113ro\u0161an\u0101 no 2022.gada – Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"Groz\u012bjumi PVN likum\u0101 Samazin\u0101ta PVN likme 2021.gada 4.decembr\u012b Valsts prezidents ir izsludin\u0101jis Saeim\u0101 2021.gda 15.novembr\u012b pie\u0146emtos groz\u012bjumus PVN likum\u0101. 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