{"id":3673,"date":"2019-07-31T00:00:00","date_gmt":"2019-07-31T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/iedzivotaju-ienakuma-nodokla-saistibibas-julijs-2019\/"},"modified":"2019-07-31T00:00:00","modified_gmt":"2019-07-31T00:00:00","slug":"iedzivotaju-ienakuma-nodokla-saistibibas-julijs-2019","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/iedzivotaju-ienakuma-nodokla-saistibibas-julijs-2019\/","title":{"rendered":"Iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca saist\u012bbas dar\u012bjumos ar finan\u0161u instrumentiem"},"content":{"rendered":"
\n

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

\u0160aj\u0101 rakst\u0101 izv\u0113rt\u0113sim iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca (turpm\u0101k tekst\u0101 \u2013 IIN) piem\u0113ro\u0161anas k\u0101rt\u012bbu fizisk\u0101s personas rezidenta ien\u0101kumam, kas g\u016bts dar\u012bjumos ar finan\u0161u instrumentiem (t.i., oblig\u0101cijas, akcijas, procentu ien\u0101kumu utt.). Izv\u0113rt\u0113sim, k\u0101 main\u0101s IIN maks\u0101\u0161anas br\u012bdis un apliekam\u0101 ien\u0101kuma objekta apm\u0113rs atkar\u012bb\u0101 no t\u0101, k\u0101 fizisk\u0101 persona rezidents (turpm\u0101k tekst\u0101 \u2013 fizisk\u0101 persona) nodro\u0161ina dar\u012bjuma veik\u0161anu ar finan\u0161u instrumentiem.<\/p>\n

Standarta situ\u0101cij\u0101, lai fizisk\u0101 persona var\u0113tu veikt dar\u012bjumus ar finan\u0161u instrumentiem, t\u0101 atver bank\u0101 finan\u0161u instrumentu kontu\/v\u0113rstpap\u012bru kontu jeb kontu, kas attiec\u012bg\u0101 bank\u0101 paredz\u0113ts finan\u0161u instrumentu dar\u012bjumiem (turpm\u0101k tekst\u0101 \u2013 finan\u0161u instrumentu konts), un pati veic dar\u012bjumus ar finan\u0161u instrumentiem (Opcija 1),<\/i> vai ar\u012b persona var nodot finan\u0161u instrumentu kont\u0101 ieguld\u012btos akt\u012bvus p\u0101rvald\u012bb\u0101 finan\u0161u akt\u012bvu p\u0101rvaldniekam (brokerim) (Opcija 2).<\/i> No 2018.gada 1.janv\u0101ra fiziskai personai ir iesp\u0113ja atv\u0113rt ieguld\u012bjumu kontu, kas p\u0113c b\u016bt\u012bbas ir tas pats finan\u0161u instrumentu konts, tikai ar \u012bpa\u0161u atz\u012bmi jeb nor\u0101di uz ieguld\u012bjumu konta statusu likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (IIN likums) izpratn\u0113 (Opcija 3)<\/i>. <\/p>\n

IIN piem\u0113ro\u0161anas nosac\u012bjumi vis\u0101s trij\u0101s Opcij\u0101s ir at\u0161\u0137ir\u012bgi, kas attiec\u012bgi rada ietekmi uz maks\u0101jamo IIN apm\u0113ru un IIN nomaksas termi\u0146u. P\u0101reja no vienas vai otras opcijas var rad\u012bt IIN saist\u012bbas, kas katr\u0101 konkr\u0113t\u0101 situ\u0101cij\u0101 j\u0101v\u0113rt\u0113 atsevi\u0161\u0137i. T\u0101dej\u0101di pirms uzs\u0101kt dar\u012bjumus ar finan\u0161u instrumentiem ieteicams izv\u0113rt\u0113t IIN saist\u012bbas, lai noteiktu atbilsto\u0161\u0101ko darb\u012bbas modeli. <\/p>\n

Lai viegl\u0101k b\u016btu sal\u012bdzin\u0101t IIN saist\u012bbas izv\u0113rt\u0113sim sekojo\u0161u piem\u0113ru. Latvijas rezidents fizisk\u0101 persona ir veicis sekojo\u0161us dar\u012bjumus ar finan\u0161u instrumentiem: <\/div>\n

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\"\" <\/div>\n<\/p><\/div>\n
Opcija 1: fizisk\u0101 perona pati veic dar\u012bjumus ar finan\u0161u instrumentiem<\/b><\/p>\n

Opcij\u0101 1, nosakot ar IIN apliekamo ien\u0101kumu, j\u0101nodala: <\/div>\n

    \n
  • \n
    ien\u0101kumi no dar\u012bjumiem ar kapit\u0101la akt\u012bviem (t.i., IIN likuma 11.9<\/sup> panta otraj\u0101 da\u013c\u0101 min\u0113tie ien\u0101kumi, piem\u0113ram, akcij\u0101m, ieguld\u012bjuma zelts, ieguld\u012bjumu fondi); un <\/div>\n<\/li>\n<\/ul>\n
    <\/div>\n
      \n
    • \n
      ien\u0101kumi no kapit\u0101la, kas nav kapit\u0101la pieaugums (t.i., IIN likuma 11.9<\/sup> panta 11.da\u013c\u0101 min\u0113tie ien\u0101kumi, piem\u0113ram, ien\u0101kums no oblig\u0101cij\u0101m, procentiem un dividend\u0113m).<\/div>\n<\/li>\n<\/ul>\n
      Par ien\u0101kumu no kapit\u0101la akt\u012bva ir j\u0101iesniedz deklar\u0101cija par ien\u0101kumu no kapit\u0101la pieauguma reizi ceturksn\u012b l\u012bdz ceturksnim sekojo\u0161\u0101 m\u0113ne\u0161a 15.datumam, ja ceturk\u0161\u0146a ien\u0101kums p\u0101rsniedz EUR 1,000, vai reizi gad\u0101 l\u012bdz taks\u0101cijas gadam sekojo\u0161\u0101 gada 15 datumam, ja ien\u0101kums ceturksn\u012b nep\u0101rsniedz EUR 1,000. T\u0101d\u0113j\u0101di fiziskai personai, lai noteiktu deklar\u0101cijas iesnieg\u0161anas termi\u0146u, ir j\u0101seko l\u012bdzi g\u016btam ien\u0101kumu apm\u0113ram. Deklar\u0101cij\u0101 katrs g\u016btais ien\u0101kuma apm\u0113rs un veids ir j\u0101deklar\u0113 atsevi\u0161\u0137i, jo ir j\u0101nor\u0101da t\u0101 g\u016b\u0161anas datums un inform\u0101cija par ien\u0101kuma izmaks\u0101t\u0101ju. <\/p>\n

      G\u016bto ien\u0101kumu no kapit\u0101la, kas nav kapit\u0101la pieaugums, fizisk\u0101 persona deklar\u0113 gada ien\u0101kumu deklar\u0101cij\u0101, kuru j\u0101iesniedz Valsts ie\u0146\u0113mumu dienestam no taks\u0101cijas gadam sekojo\u0161\u0101 gada 1.marta l\u012bdz 1.j\u016bnijam vai no 1apr\u012b\u013ca l\u012bdz 1.j\u016blijam, ja ien\u0101kumi p\u0101rsniedz EUR 55,000. \u00a0<\/p>\n

      M\u016bsu apskat\u012btaj\u0101 piem\u0113r\u0101 2018.gad\u0101 fizisk\u0101 persona ir guvusi ien\u0101kumus no kapit\u0101la, kas nav kapit\u0101la pieaugums (t.i., oblig\u0101cij\u0101m, dividend\u0113m un procentu ien\u0101kumiem). Ien\u0101kums no Latvijas valsts oblig\u0101cij\u0101m ir neapliekams ien\u0101kums, no dividend\u0113m (2017.gada pe\u013c\u0146as sadale) IIN jau ir ietur\u0113jis ien\u0101kumu izmaks\u0101t\u0101js, t\u0101dej\u0101di fiziskai personai, iesniedzot gada ien\u0101kuma deklar\u0101ciju par 2018.gadu, ir j\u0101deklar\u0113 ien\u0101kums no Oblig\u0101cijas \u201cA\u201d atsavin\u0101\u0161anas (t.i., EUR 1,000) un procentu ien\u0101kums no Oblig\u0101cijas \u201cA\u201d (t.i., EUR 1,000), no kura ien\u0101kuma nodoklis ir ietur\u0113ts da\u013c\u0113ji 10% apm\u0113r\u0101. 2018.gad\u0101 fiziskai personai IIN saist\u012bbas sast\u0101da EUR 300 (t.i., (EUR 21,000 \u2013 EUR 20,000+ EUR 1000) *20% – EUR 100).<\/p>\n

      Par 2019.gad\u0101 g\u016bto ien\u0101kumu no AS \u201cX\u201d akciju atsavin\u0101\u0161anas fizisk\u0101 persona nopeln\u012bja EUR 2,000 un tai ir pien\u0101kums l\u012bdz 2019.gada 15.augustam iesniegt VID ceturk\u0161\u0146a deklar\u0101ciju par ien\u0101kumu no kapit\u0101la pieauguma un no g\u016bt\u0101 ien\u0101kuma EUR 2,000 j\u0101samaks\u0101 20% IIN, kas ir EUR 400. <\/p>\n

      L\u012bdz ar to konkr\u0113t\u0101 piem\u0113r\u0101 Opcij\u0101 1 fizisk\u0101s personas kop\u0113j\u0101s IIN saist\u012bbas sast\u0101d\u012bs EUR 700.<\/u> <\/b><\/p>\n

      No administrat\u012bv\u0101 viedok\u013ca ien\u0101kumu uzskaite un deklar\u0113\u0161anas k\u0101rt\u012bba Opcij\u0101 1ir sare\u017e\u0123\u012bta un laikietilp\u012bga it \u012bpa\u0161i t\u0101m fizisk\u0101m person\u0101m, kuras akt\u012bvi veic dar\u012bjumus ar finan\u0161u instrumentiem, k\u0101 ar\u012b \u0161aj\u0101 situ\u0101cij\u0101 nav iesp\u0113jams taks\u0101cijas gada zaud\u0113jumus izmantot turpm\u0101kos gados. T\u0101d\u0113j\u0101di akt\u012bvam tirgot\u0101jam no IIN viedok\u013ca neb\u016btu ieteicama \u0161\u012b opcija. \u00a0<\/p>\n

      Opcija 2: fizisk\u0101 persona nodod finan\u0161u instrumentu kont\u0101 ieguld\u012btos akt\u012bvus p\u0101rvald\u012bb\u0101, finan\u0161u akt\u012bvu p\u0101rvaldniekam (brokerim) <\/b><\/p>\n

      Ien\u0101kums no finan\u0161u instrumentu individu\u0101l\u0101s p\u0101rvald\u012b\u0161anas veidojas k\u0101 pozit\u012bva starp\u012bba starp visu to akt\u012bvu v\u0113rt\u012bbu, kuru fizisk\u0101 persona ir nodevusi portfe\u013cu p\u0101rvaldniekam ieguld\u012bjumu p\u0101rvaldes l\u012bguma darb\u012bbas laik\u0101, un visu to akt\u012bvu v\u0113rt\u012bbu, kuru fizisk\u0101 persona ir iz\u0146\u0113musi no ieguld\u012bjuma portfe\u013ca (IIN likuma 11.9 <\/sup>panta 11.da\u013cas 5.punkts). G\u016btais ien\u0101kums ir j\u0101deklar\u0113 iesniedzot gada ien\u0101kuma deklar\u0101ciju. <\/p>\n

      Piem\u0113r\u0101 min\u0113t\u0101j\u0101 situ\u0101cij\u0101 2018.gad\u0101 nauda no finan\u0161u instrumentu konta netika iz\u0146emta l\u012bdz ar to ar IIN apliekamais ien\u0101kums neveidoj\u0101s. Nav deklar\u0101cijas iesnieg\u0161anas pien\u0101kums un IIN saist\u012bbas 2018.gad\u0101. <\/p>\n

      Fiziskai personai ar IIN apliekamais ien\u0101kums rodas 2019.gad\u0101 5.j\u016bnij\u0101, kad no finan\u0161u instrumentu konta t\u0101 iz\u0146\u0113ma vair\u0101k akt\u012bvus ne k\u0101 taj\u0101 ieguld\u012bja. T\u0101dej\u0101di fiziskai personai l\u012bdz 2020.gada 1.j\u016bnijam ir j\u0101iesniedz gada ien\u0101kuma deklar\u0101ciju, kur\u0101 j\u0101deklar\u0113 g\u016btais ien\u0101kums un valsts bud\u017eet\u0101 j\u0101nomaks\u0101 IIN EUR 1291 apm\u0113r\u0101<\/u> <\/b>((EUR 81,453 \u2013 EUR 75,000) * 20%).<\/p>\n

      Sal\u012bdzinot ar Opciju 1 ien\u0101kuma noteik\u0161ana un deklar\u0113\u0161anas k\u0101rt\u012bba Opcij\u0101 2 ir vienk\u0101r\u0161\u0101ka, jo nav j\u0101deklar\u0113 katrs veiktais finan\u0161u dar\u012bjums, no kura g\u016bts ien\u0101kums, bet ir j\u0101seko l\u012bdzi finan\u0161u instrumentu konta akt\u012bvu pl\u016bsmai (t.i., iemaks\u0101m un izmaks\u0101m no \u0161\u012b konta), un \u0161\u012bs opcijas ietvaros nodok\u013cu saist\u012bbas nerodas kam\u0113r no konta netiek iz\u0146emts vair\u0101k ne k\u0101 ieguld\u012bts. Tom\u0113r, IIN saist\u012bbas Opcij\u0101 2 ir liel\u0101kas ne k\u0101 Opcij\u0101 1, jo Opcij\u0101 2 ar IIN apliekamo ien\u0101kumu nav ties\u012bbas samazin\u0101t par ar IIN neapliekamo ien\u0101kumu, t.i., Latvijas valsts oblig\u0101cij\u0101m, un ien\u0101kumu, no kura ien\u0101kuma izmaks\u0101t\u0101js jau ir ietur\u0113jies ien\u0101kuma nodokli ien\u0101kuma izmaksas br\u012bd\u012b. Analo\u0123isku negat\u012bvu ietekmi uz ar IIN apliekamo ien\u0101kumu apjomu atst\u0101j ar\u012b ien\u0101kums no dividend\u0113m, kur\u0161 saska\u0146\u0101 ar IIN likuma 9.panta pirm\u0101s da\u013cas 2.1.punktu ir ar IIN neapliekams ien\u0101kums, bet nevar tikt izsl\u0113gts no apliekam\u0101 ien\u0101kumu apm\u0113ra.<\/p>\n

      T\u0101d\u0113j\u0101di, ja tiek pl\u0101nots veikts dar\u012bjumus ar\u012b ar finan\u0161u instrumentiem, kuri ir ar IIN neapliekami ien\u0101kumi (IIN likuma 9.panta pirmaj\u0101 da\u013c\u0101 uzskait\u012bti) vai no kuriem ien\u0101kumu nodokli ietur parasti ien\u0101kumu izmaks\u0101t\u0101js, tad Opcija 2 neb\u016btu ieteicama no IIN viedok\u013ca. <\/p>\n

      Ja nepast\u0101v\u0113tu Opcija 3, tad Opcija 2 b\u016btu ieteicams variants tiem, kuri pl\u0101no darboties ilgtermi\u0146\u0101 un akt\u012bvi finan\u0161u tirg\u016b, jo t\u0101 dod ties\u012bbas summ\u0113t vair\u0101ku gadu griezum\u0101 g\u016btos rezult\u0101tu dar\u012bjumos ar finan\u0161u instrumentiem. Tom\u0113r t\u0101 k\u0101 past\u0101v ar\u012b Opcija 3, tad ieteicams b\u016btu izv\u0113rt\u0113t \u0161o opciju, jo t\u0101 p\u0113c b\u016bt\u012bbas ir uzlabot\u0101 Opcija 2. <\/p>\n

      Opcija 3: finan\u0161u instrumentu konts ar \u012bpa\u0161o atz\u012bmi jeb nor\u0101di uz ieguld\u012bjumu konta statusu likuma (IIN likums) izpratn\u0113<\/b><\/p>\n

      Analo\u0123iski k\u0101 Opcij\u0101 2 ar\u012b Opcij\u0101 3 ar IIN apliekamais ien\u0101kums rodas, kad no ieguld\u012bjumu konta izmaks\u0101t\u0101 akt\u012bvu summa p\u0101rsniedz ieguld\u012bjumu kont\u0101 iemaks\u0101to akt\u012bvu v\u0113rt\u012bbu. Kam\u0113r akt\u012bvi (t.i., nauda vai finan\u0161u v\u0113rtspap\u012bri) netiek iz\u0146emti no konta vair\u0101k ne k\u0101 ieguld\u012bts, ar IIN apliekamais ien\u0101kums neveidojas. Opcij\u0101 3 sal\u012bdzinot ar Opciju 2 past\u0101v vair\u0101kas priek\u0161roc\u012bbas. Proti, ar IIN apliekamo ien\u0101kumu var samazin\u0101t par ar IIN neapliekamo ien\u0101kumu (piem\u0113ram, ien\u0101kumu no Latvijas valsts oblig\u0101cij\u0101m) un par ien\u0101kuma, no kura izmaks\u0101t\u0101js jau ir ietur\u0113jis ien\u0101kuma nodokli. Ja ien\u0101kumu nodoklis ir ietur\u0113ts nepiln\u0101 apm\u0113r\u0101, tad ar IIN apliekamo ien\u0101kumu samazina proporcion\u0101li samaks\u0101tai ien\u0101kumu da\u013cai. Pie Opcijas 3 pozit\u012bviem aspektiem var nor\u0101d\u012bt ar\u012b iesp\u0113ju p\u0101rnest finan\u0161u instrumentus starp ieguld\u012bjumu kontiem p\u0113c to ieg\u0101des v\u0113rt\u012bbas, t\u0101d\u0113j\u0101di neradot IIN saist\u012bbas no finan\u0161u instrumenta, kas tiek p\u0101rvests starp ieguld\u012bjumu kontiem. <\/p>\n

      Tom\u0113r atverot ieguld\u012bjumu kontu fiziskai personai ir j\u0101\u0146em v\u0113r\u0101 IIN likuma 11.13<\/sup> pant\u0101 noteiktie ierobe\u017eojumi un nosac\u012bjumi attiec\u012bb\u0101 uz dar\u012bjumiem ar ieguld\u012bjumu kont\u0101 eso\u0161ajiem akt\u012bviem (piem\u0113ram, v\u0113rtspap\u012bri nevar kalpot k\u0101 nodro\u0161in\u0101jums aizdevumam nekustam\u0101 \u012bpa\u0161uma ieg\u0101dei), lai finan\u0161u instrumentu konts nezaud\u0113tu IIN likum\u0101 noteikto ieguld\u012bjumu konta statusu. J\u0101iev\u0113ro ar\u012b noteiktie ierobe\u017eojumi attiec\u012bb\u0101 uz ieguld\u012bjumu pakalpojumu sniedz\u0113ju. <\/p>\n

      Piem\u0113r\u0101 min\u0113t\u0101j\u0101 situ\u0101cij\u0101, fiziskai personai 2018.gad\u0101 nerodas IIN saist\u012bbas, jo akt\u012bvi no finan\u0161u instrumentu konta netika iz\u0146emti. <\/p>\n

      Fiziskai personai ar IIN apliekamais ien\u0101kums rodas 2019.gad\u0101, kad no ieguld\u012bjumu konta t\u0101 iz\u0146\u0113ma vair\u0101k akt\u012bvus ne k\u0101 taj\u0101 ieguld\u012bja. G\u016btais ien\u0101kums EUR 3,333 apm\u0113r\u0101 (t.i., (EUR 81,453 \u2013 EUR 75,000 \u2013 EUR 2,000 \u2013 EUR 220 \u2013 EUR 300 \u2013 EUR 1,000\/2 \u2013 EUR 100) * 20%)) fiziskai personai j\u0101deklar\u0113, iesniedzot gada ien\u0101kuma deklar\u0101ciju par 2019.gadu, l\u012bdz 2020.gada 1.j\u016bnijam, no kura j\u0101nomaks\u0101 bud\u017eet\u0101 IIN EUR 667 apm\u0113r\u0101.<\/u> <\/p>\n

      Sal\u012bdzinot ar Opciju 1 un Opciju 2, Opcij\u0101 3 fiziskai personai ir viszem\u0101k\u0101s IIN izmaksas. Lai ar\u012b \u0161\u0137ietami vienk\u0101r\u0161ot\u0101ka var\u0113tu \u0161\u0137ist apliekam\u0101 ien\u0101kuma noteik\u0161ana, tas tom\u0113r t\u0101 nav, jo lai apr\u0113\u0137in\u0101tu apliekamo ien\u0101kumu no t\u0101 ir j\u0101at\u0146em ar IIN neapliekamais ien\u0101kums un ien\u0101kumi, no kura jau ir ietur\u0113ts nodoklis. Tom\u0113r j\u0101nor\u0101da, ka da\u017eas kred\u012btiest\u0101des pied\u0101v\u0101t\u0101 klientiem ieguld\u012bjumu konta atskaiti, kas b\u016btiski atvieglo apliekam\u0101 ien\u0101kuma apm\u0113ra noteik\u0161anu un ien\u0101kuma deklar\u0113\u0161anas br\u012b\u017ea noteik\u0161anu. <\/p>\n

      Lai ar\u012b konkr\u0113t\u0101 piem\u0113r\u0101 m\u0113s non\u0101c\u0101m pie secin\u0101juma, ka Opcija 3 ir visizdev\u012bg\u0101k\u0101 opcija, tom\u0113r j\u0101\u0146em v\u0113r\u0101, ka katra situ\u0101cija var b\u016bt at\u0161\u0137ir\u012bga un atkar\u012bb\u0101 no dar\u012bjumu veidiem un J\u016bsu m\u0113r\u0137iem, t\u0101 var atst\u0101t at\u0161\u0137ir\u012bgu ietekmi uz ien\u0101kuma nodok\u013ca saist\u012bb\u0101m. <\/p><\/div>\n

      Inform\u0101ciju sagatavoja Leinonen Latvija, Nodok\u013cu un Juridisko konsult\u0101ciju departaments.<\/b><\/p>\n

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

      \u0160aj\u0101 rakst\u0101 izv\u0113rt\u0113sim iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca (turpm\u0101k tekst\u0101 \u2013 IIN) piem\u0113ro\u0161anas k\u0101rt\u012bbu fizisk\u0101s personas rezidenta ien\u0101kumam, kas g\u016bts dar\u012bjumos ar finan\u0161u instrumentiem (t.i., oblig\u0101cijas, akcijas, procentu ien\u0101kumu utt.). Izv\u0113rt\u0113sim, k\u0101 main\u0101s IIN maks\u0101\u0161anas br\u012bdis un apliekam\u0101 ien\u0101kuma objekta apm\u0113rs atkar\u012bb\u0101 no t\u0101, k\u0101 fizisk\u0101 persona rezidents (turpm\u0101k tekst\u0101 \u2013 fizisk\u0101 persona) nodro\u0161ina dar\u012bjuma veik\u0161anu ar […]<\/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":[],"class_list":["post-3673","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nIedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca saist\u012bbas dar\u012bjumos ar finan\u0161u instrumentiem – 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\/iedzivotaju-ienakuma-nodokla-saistibibas-julijs-2019\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca saist\u012bbas dar\u012bjumos ar finan\u0161u instrumentiem – Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"\u0160aj\u0101 rakst\u0101 izv\u0113rt\u0113sim iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca (turpm\u0101k tekst\u0101 \u2013 IIN) piem\u0113ro\u0161anas k\u0101rt\u012bbu fizisk\u0101s personas rezidenta ien\u0101kumam, kas g\u016bts dar\u012bjumos ar finan\u0161u instrumentiem (t.i., oblig\u0101cijas, akcijas, procentu ien\u0101kumu utt.). 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