{"id":3683,"date":"2017-10-31T00:00:00","date_gmt":"2017-10-31T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/top-jaunas-prasibas-transfertcenu-dokumentacijai\/"},"modified":"2017-10-31T00:00:00","modified_gmt":"2017-10-31T00:00:00","slug":"top-jaunas-prasibas-transfertcenu-dokumentacijai","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/top-jaunas-prasibas-transfertcenu-dokumentacijai\/","title":{"rendered":"Top jaunas pras\u012bbas transfertcenu dokument\u0101cijai"},"content":{"rendered":"
\n

Finan\u0161u ministrija ir sagatavojusi projektu groz\u012bjumiem likum\u0101 \u201cPar nodok\u013ciem un nodev\u0101m\u201d, kas paredz jaunas pras\u012bbas transfertcenu dokument\u0101cijai. Tiek prognoz\u0113ts, ka likuma izmai\u0146as var\u0113tu st\u0101ties sp\u0113k\u0101 ar 2018. gada 1. janv\u0101ri vai 2018. gada laik\u0101. <\/p>\n

Saska\u0146\u0101 ar apjom\u012bgo likumprojektu \u00a0nodok\u013cu maks\u0101t\u0101jam ir j\u0101sagatavo transfertcenu glob\u0101l\u0101 un viet\u0113j\u0101 dokument\u0101cija dar\u012bjumiem ar saist\u012bt\u0101m person\u0101m un \u00a0t\u0101 j\u0101iesniedz vienlaikus ar uz\u0146\u0113muma ien\u0101kuma nodok\u013ca deklar\u0101ciju<\/u>, ja dar\u012bjuma ar saist\u012bto personu vai to kategorijas summa p\u0101rsniedz 1 000 000 euro<\/i> p\u0101rskata gad\u0101 vai dar\u012bjums vai to kategorijas summa p\u0101rsniedz 500 000 euro<\/i> p\u0101rskata gad\u0101, un ja dar\u012bjuma partnerim ir pien\u0101kums sagatavot glob\u0101lo dokument\u0101ciju atbilsto\u0161i t\u0101 rezidences valsts normat\u012bvajiem aktiem. <\/p>\n

Ja kontrol\u0113t\u0101 dar\u012bjuma vai to kategorijas summa p\u0101rsniedz 250 000 euro<\/i> gad\u0101, bet nav liel\u0101ka par 1 000 000 euro<\/i> gad\u0101, transfertcenu dokument\u0101cija nodok\u013cu maks\u0101t\u0101jam ir j\u0101iesniedz p\u0113c nodok\u013cu administr\u0101cijas piepras\u012bjuma.<\/p>\n

Likumprojekt\u0101 noteikts, k\u0101da inform\u0101cija ir j\u0101sniedz glob\u0101laj\u0101 un viet\u0113j\u0101 dokument\u0101cij\u0101, k\u0101 ar\u012b nosaka visp\u0101r\u0113j\u0101s pras\u012bbas: <\/p>\n

    \n
  1. transfertcenu dokument\u0101ciju sagatavo, pamatojoties uz inform\u0101ciju, k\u0101da ir sapr\u0101t\u012bgi pieejama p\u0101rskata gada ietvaros vai, veicot uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca deklar\u0101cijas labojumus, l\u012bdz normat\u012bvajos aktos noteikt\u0101 deklar\u0101cijas iesnieg\u0161anas labo\u0161anas termi\u0146a beig\u0101m; <\/li>\n
  2. viet\u0113j\u0101 dokument\u0101cija tiek sagatavota ne v\u0113l\u0101k k\u0101 dien\u0101, kad par p\u0101rskata gadu, kur\u0101 ir veikts kontrol\u0113ts dar\u012bjums, nodok\u013cu maks\u0101t\u0101jam ir pien\u0101kums iesniegt uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca deklar\u0101ciju; <\/li>\n
  3. glob\u0101l\u0101 dokument\u0101cija tiek sagatavota ne v\u0113l\u0101k k\u0101 dien\u0101, kad par p\u0101rskata gadu, kur\u0101 ir veikts kontrol\u0113ts dar\u012bjums, nodok\u013cu maks\u0101t\u0101jam ir pien\u0101kums iesniegt uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca deklar\u0101ciju, vai dien\u0101, kad starptautiskai uz\u0146\u0113mumu grupai, ar kuru ir saist\u012bts nodok\u013cu maks\u0101t\u0101js, ir pien\u0101kums iesniegt konsolid\u0113to gada p\u0101rskatu; <\/li>\n
  4. lai nodro\u0161in\u0101tu, ka veikt\u0101 funkcion\u0101l\u0101 un ekonomisk\u0101 anal\u012bze, k\u0101 ar\u012b piem\u0113rot\u0101 transfertcenu metodolo\u0123ija b\u016btu aktu\u0101la, transfertcenu dokument\u0101cija tiek p\u0101rskat\u012bta katru gadu; <\/li>\n
  5. transfertcenu dokument\u0101cija ir pieejama elektronisk\u0101 form\u0101t\u0101, kas pie\u013cauj mekl\u0113\u0161anas funkciju tekst\u0101. <\/li>\n<\/ol>\n

    Nodok\u013cu maks\u0101t\u0101jiem ir svar\u012bgi zin\u0101t ar\u012b to, ka likumprojekt\u0101 ir paredz\u0113tas ar\u012b sankcijas par transfertcenu dokument\u0101cijas neiesnieg\u0161anu. \u0160\u0101d\u0101 gad\u012bjum\u0101 nodok\u013cu administr\u0101cija dar\u012bjumu tirgus cenu (v\u0113rt\u012bbu) noteiks p\u0113c t\u0101s r\u012bc\u012bb\u0101 eso\u0161\u0101s inform\u0101cijas un par dokument\u0101cijas neiesnieg\u0161anu ir ties\u012bga piem\u0113rot soda naudu l\u012bdz 2% no kontrol\u0113t\u0101 dar\u012bjuma summas. <\/p>\n

    Nodok\u013cu maks\u0101t\u0101jiem, kas veic dar\u012bjumus ar saist\u012bt\u0101m person\u0101m, iesak\u0101m sekot l\u012bdzi likumprojekta pie\u0146em\u0161anas gaitai, lai savlaic\u012bgi sagatavotos jaunaj\u0101m pras\u012bb\u0101m.<\/p>\n

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

    Finan\u0161u ministrija ir sagatavojusi projektu groz\u012bjumiem likum\u0101 \u201cPar nodok\u013ciem un nodev\u0101m\u201d, kas paredz jaunas pras\u012bbas transfertcenu dokument\u0101cijai. Tiek prognoz\u0113ts, ka likuma izmai\u0146as var\u0113tu st\u0101ties sp\u0113k\u0101 ar 2018. gada 1. janv\u0101ri vai 2018. gada laik\u0101. Saska\u0146\u0101 ar apjom\u012bgo likumprojektu \u00a0nodok\u013cu maks\u0101t\u0101jam ir j\u0101sagatavo transfertcenu glob\u0101l\u0101 un viet\u0113j\u0101 dokument\u0101cija dar\u012bjumiem ar saist\u012bt\u0101m person\u0101m un \u00a0t\u0101 j\u0101iesniedz vienlaikus […]<\/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-3683","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nTop jaunas pras\u012bbas transfertcenu dokument\u0101cijai – 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\/top-jaunas-prasibas-transfertcenu-dokumentacijai\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Top jaunas pras\u012bbas transfertcenu dokument\u0101cijai – Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"Finan\u0161u ministrija ir sagatavojusi projektu groz\u012bjumiem likum\u0101 \u201cPar nodok\u013ciem un nodev\u0101m\u201d, kas paredz jaunas pras\u012bbas transfertcenu dokument\u0101cijai. Tiek prognoz\u0113ts, ka likuma izmai\u0146as var\u0113tu st\u0101ties sp\u0113k\u0101 ar 2018. gada 1. janv\u0101ri vai 2018. gada laik\u0101. Saska\u0146\u0101 ar apjom\u012bgo likumprojektu \u00a0nodok\u013cu maks\u0101t\u0101jam ir j\u0101sagatavo transfertcenu glob\u0101l\u0101 un viet\u0113j\u0101 dokument\u0101cija dar\u012bjumiem ar saist\u012bt\u0101m person\u0101m un \u00a0t\u0101 j\u0101iesniedz vienlaikus […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/lva\/lv\/news\/top-jaunas-prasibas-transfertcenu-dokumentacijai\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Latvia\" \/>\n<meta property=\"article:published_time\" content=\"2017-10-31T00:00:00+00:00\" \/>\n<meta name=\"author\" content=\"Leinonen Latvia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:site\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Leinonen Latvia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/top-jaunas-prasibas-transfertcenu-dokumentacijai\/\",\"url\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/top-jaunas-prasibas-transfertcenu-dokumentacijai\/\",\"name\":\"Top jaunas pras\u012bbas transfertcenu dokument\u0101cijai – Leinonen Latvia\",\"isPartOf\":{\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/#website\"},\"datePublished\":\"2017-10-31T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/c325184b1da27065567f39a60f236008\"},\"breadcrumb\":{\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/top-jaunas-prasibas-transfertcenu-dokumentacijai\/#breadcrumb\"},\"inLanguage\":\"lv-LV\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/leinonen.eu\/lva\/lv\/news\/top-jaunas-prasibas-transfertcenu-dokumentacijai\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/top-jaunas-prasibas-transfertcenu-dokumentacijai\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/leinonen.eu\/lva\/lv\/home\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Top jaunas pras\u012bbas transfertcenu dokument\u0101cijai\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/#website\",\"url\":\"https:\/\/leinonen.eu\/lva\/lv\/\",\"name\":\"Leinonen Latvia\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/leinonen.eu\/lva\/lv\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"lv-LV\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/c325184b1da27065567f39a60f236008\",\"name\":\"Leinonen Latvia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"lv-LV\",\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/image\/c5f24fbb3707dd038ad489f6dbbfd73d\",\"url\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/14\/2025\/01\/avatar_user_16_1736778166-96x96.png\",\"contentUrl\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/14\/2025\/01\/avatar_user_16_1736778166-96x96.png\",\"caption\":\"Leinonen Latvia\"},\"url\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/author\/leinonen-latvia\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Top jaunas pras\u012bbas transfertcenu dokument\u0101cijai – Leinonen Latvia","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/leinonen.eu\/lva\/lv\/news\/top-jaunas-prasibas-transfertcenu-dokumentacijai\/","og_locale":"lv_LV","og_type":"article","og_title":"Top jaunas pras\u012bbas transfertcenu dokument\u0101cijai – Leinonen Latvia","og_description":"Finan\u0161u ministrija ir sagatavojusi projektu groz\u012bjumiem likum\u0101 \u201cPar nodok\u013ciem un nodev\u0101m\u201d, kas paredz jaunas pras\u012bbas transfertcenu dokument\u0101cijai. Tiek prognoz\u0113ts, ka likuma izmai\u0146as var\u0113tu st\u0101ties sp\u0113k\u0101 ar 2018. gada 1. janv\u0101ri vai 2018. gada laik\u0101. Saska\u0146\u0101 ar apjom\u012bgo likumprojektu \u00a0nodok\u013cu maks\u0101t\u0101jam ir j\u0101sagatavo transfertcenu glob\u0101l\u0101 un viet\u0113j\u0101 dokument\u0101cija dar\u012bjumiem ar saist\u012bt\u0101m person\u0101m un \u00a0t\u0101 j\u0101iesniedz vienlaikus […]","og_url":"https:\/\/leinonen.eu\/lva\/lv\/news\/top-jaunas-prasibas-transfertcenu-dokumentacijai\/","og_site_name":"Leinonen Latvia","article_published_time":"2017-10-31T00:00:00+00:00","author":"Leinonen Latvia","twitter_card":"summary_large_image","twitter_creator":"@leinonengroup","twitter_site":"@leinonengroup","twitter_misc":{"Written by":"Leinonen Latvia","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leinonen.eu\/lva\/lv\/news\/top-jaunas-prasibas-transfertcenu-dokumentacijai\/","url":"https:\/\/leinonen.eu\/lva\/lv\/news\/top-jaunas-prasibas-transfertcenu-dokumentacijai\/","name":"Top jaunas pras\u012bbas transfertcenu dokument\u0101cijai – Leinonen Latvia","isPartOf":{"@id":"https:\/\/leinonen.eu\/lva\/lv\/#website"},"datePublished":"2017-10-31T00:00:00+00:00","author":{"@id":"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/c325184b1da27065567f39a60f236008"},"breadcrumb":{"@id":"https:\/\/leinonen.eu\/lva\/lv\/news\/top-jaunas-prasibas-transfertcenu-dokumentacijai\/#breadcrumb"},"inLanguage":"lv-LV","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/lva\/lv\/news\/top-jaunas-prasibas-transfertcenu-dokumentacijai\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/lva\/lv\/news\/top-jaunas-prasibas-transfertcenu-dokumentacijai\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/lva\/lv\/home\/"},{"@type":"ListItem","position":2,"name":"Top jaunas pras\u012bbas transfertcenu dokument\u0101cijai"}]},{"@type":"WebSite","@id":"https:\/\/leinonen.eu\/lva\/lv\/#website","url":"https:\/\/leinonen.eu\/lva\/lv\/","name":"Leinonen Latvia","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/leinonen.eu\/lva\/lv\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"lv-LV"},{"@type":"Person","@id":"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/c325184b1da27065567f39a60f236008","name":"Leinonen Latvia","image":{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/image\/c5f24fbb3707dd038ad489f6dbbfd73d","url":"https:\/\/leinonen.eu\/app\/uploads\/sites\/14\/2025\/01\/avatar_user_16_1736778166-96x96.png","contentUrl":"https:\/\/leinonen.eu\/app\/uploads\/sites\/14\/2025\/01\/avatar_user_16_1736778166-96x96.png","caption":"Leinonen Latvia"},"url":"https:\/\/leinonen.eu\/lva\/lv\/news\/author\/leinonen-latvia\/"}]}},"_links":{"self":[{"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/posts\/3683","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/comments?post=3683"}],"version-history":[{"count":0,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/posts\/3683\/revisions"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/media?parent=3683"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/categories?post=3683"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/tags?post=3683"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/coauthors?post=3683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}