{"id":3686,"date":"2017-09-22T00:00:00","date_gmt":"2017-09-22T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/reprezentacijas-vai-reklamas-izdevumi\/"},"modified":"2017-09-22T00:00:00","modified_gmt":"2017-09-22T00:00:00","slug":"reprezentacijas-vai-reklamas-izdevumi","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/reprezentacijas-vai-reklamas-izdevumi\/","title":{"rendered":"Reprezent\u0101cijas vai rekl\u0101mas izdevumi?"},"content":{"rendered":"<div>\n<p>Svar\u012bgs uz\u0146\u0113m\u0113jdarb\u012bbas att\u012bst\u012bbas faktors ir efekt\u012bva rekl\u0101ma un past\u0101v\u012bga kontaktu uztur\u0113\u0161ana ar klientiem un sadarb\u012bbas partneriem, k\u0101 ar\u012b da\u017e\u0101du reprezentat\u012bvu pas\u0101kumu r\u012bko\u0161ana. Savuk\u0101rt, \u0161\u0101du izmaksu pareiza un konsekventa klasifik\u0101cija uz\u0146\u0113muma gr\u0101matved\u012bbas vajadz\u012bb\u0101m ir svar\u012bgs faktors pareizai nodok\u013cu apr\u0113\u0137in\u0101\u0161anai.<\/p>\n<p>Turkl\u0101t, s\u0101kot ar 2018.gadu b\u016bs jauna UIN apr\u0113\u0137in\u0101\u0161anas k\u0101rt\u012bba un par reprezent\u0101cijas izmaks\u0101m, kas p\u0101rsniegs jaunaj\u0101 UIN likum\u0101 noteikto robe\u017ev\u0113rt\u012bbu, b\u016bs j\u0101maks\u0101 UIN t\u0101pat k\u0101 par izmaks\u0101m, kas nav saist\u012btas ar saimniecisko darb\u012bbu.<\/p>\n<p>Da\u017e\u0101du ar rekl\u0101mu un reprezent\u0101ciju saist\u012btu izdevumu attiecin\u0101\u0161ana uz k\u0101du no iepriek\u0161 min\u0113taj\u0101m grup\u0101m ir atkar\u012bga no t\u0101, vai uz\u0146\u0113mums p\u0101rdod preces vai pakalpojumus, k\u0101d\u0101 nozar\u0113 darbojas, vai sp\u0113j pamatot \u0161o izmaksu tie\u0161o saist\u012bbu ar savu saimniecisko darb\u012bbu, vai rekl\u0101mas un reprezent\u0101cijas aktivit\u0101tes atbilst ties\u012bbu aktos noteiktaj\u0101m norm\u0101m.<\/p>\n<p>T\u0101p\u0113c, lai uz\u0146\u0113muma gr\u0101matved\u012bb\u0101 tiktu noteikta pareiza un konsekventa pieeja min\u0113to izdevumu klasifik\u0101cij\u0101 un netiktu pie\u013cautas k\u013c\u016bdas nodok\u013cu apr\u0113\u0137in\u0101\u0161an\u0101, ieteicams ir uz\u0146\u0113mum\u0101 izstr\u0101d\u0101t iek\u0161\u0113j\u0101s gr\u0101matved\u012bbas uzskaites metodiku. <\/p>\n<p>Ko J\u016bsu uz\u0146\u0113mums ieg\u016bs, ja uz\u0146\u0113mum\u0101 b\u016bs izstr\u0101d\u0101ta <i>kvalitat\u012bva<\/i> iek\u0161\u0113j\u0101s gr\u0101matved\u012bbas uzskaites metodika par reprezent\u0101cijas un rekl\u0101mas izdevumiem?<\/p>\n<ul>\n<li>uz\u0146\u0113mum\u0101 b\u016bs noteikta k\u0101rt\u012bba l\u012bdzek\u013cu pl\u0101no\u0161an\u0101 rekl\u0101mas un reprezent\u0101cijas izdevumiem, to uzskait\u0113 un norakst\u012b\u0161an\u0101 (izdevumu saska\u0146o\u0161ana un atbild\u012bba), <\/li>\n<li>var rad\u012bt nodok\u013ca ietaup\u012bjumu, ja no piesardz\u012bbas viedok\u013ca k\u0101das no izmaks\u0101m gr\u0101matved\u012bb\u0101 \u0161obr\u012bd tiek kvalific\u0113tas k\u0101 ar saimniecisko darb\u012bbu nesaist\u012bts izdevums vai reprezent\u0101cijas izmaksas, bet p\u0113c ekonomisk\u0101s b\u016bt\u012bbas t\u0101s var kvalific\u0113t k\u0101 piln\u012bb\u0101 ar saimniecisko darb\u012bbu saist\u012btu izdevumu, <\/li>\n<li>tiks ietaup\u012bts gr\u0101matve\u017ea un citu darbinieku laiks, <\/li>\n<li>metodika b\u016bs k\u0101 pamatojums uz\u0146\u0113muma rekl\u0101mas, reprezent\u0101cijas un l\u012bdz\u012bgu izmaksu klasifik\u0101cij\u0101 iesp\u0113jamos VID nodok\u013cu p\u0101rbaudes un str\u012bdu gad\u012bjumos, <\/li>\n<li>visi iesp\u0113jamie uz\u0146\u0113muma rekl\u0101mas, reprezent\u0101cijas un citi l\u012bdz\u012bga rakstura izdevumi b\u016bs aprakst\u012bti metodik\u0101 un attiec\u012bgi klasific\u0113ti, <\/li>\n<li>sniegs nor\u0101des par normat\u012bvajos aktos noteiktajiem papildus noform\u0113jamiem iek\u0161\u0113jiem attaisnojuma dokumentiem attiec\u012bgam izmaksu veidam. <\/li>\n<\/ul>\n<p>Ja Jums nepiecie\u0161ama pal\u012bdz\u012bba \u0161\u0101das metodikas izstr\u0101d\u0113, m\u0113s b\u016bsim priec\u012bgi Jums pal\u012bdz\u0113t. Nepiecie\u0161am\u012bbas gad\u012bjum\u0101,<a href=\"\/lv-lv\/kontaktinformacija\" target=\"_blank\" rel=\"noopener\"> l\u016bdzu sazinieties<\/a> ar m\u016bsu konsultat\u012bv\u0101s da\u013cas speci\u0101listiem.<\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Svar\u012bgs uz\u0146\u0113m\u0113jdarb\u012bbas att\u012bst\u012bbas faktors ir efekt\u012bva rekl\u0101ma un past\u0101v\u012bga kontaktu uztur\u0113\u0161ana ar klientiem un sadarb\u012bbas partneriem, k\u0101 ar\u012b da\u017e\u0101du reprezentat\u012bvu pas\u0101kumu r\u012bko\u0161ana. Savuk\u0101rt, \u0161\u0101du izmaksu pareiza un konsekventa klasifik\u0101cija uz\u0146\u0113muma gr\u0101matved\u012bbas vajadz\u012bb\u0101m ir svar\u012bgs faktors pareizai nodok\u013cu apr\u0113\u0137in\u0101\u0161anai. Turkl\u0101t, s\u0101kot ar 2018.gadu b\u016bs jauna UIN apr\u0113\u0137in\u0101\u0161anas k\u0101rt\u012bba un par reprezent\u0101cijas izmaks\u0101m, kas p\u0101rsniegs jaunaj\u0101 UIN [&hellip;]<\/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-3686","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Reprezent\u0101cijas vai rekl\u0101mas izdevumi? &#8211; 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\/reprezentacijas-vai-reklamas-izdevumi\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reprezent\u0101cijas vai rekl\u0101mas izdevumi? &#8211; Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"Svar\u012bgs uz\u0146\u0113m\u0113jdarb\u012bbas att\u012bst\u012bbas faktors ir efekt\u012bva rekl\u0101ma un past\u0101v\u012bga kontaktu uztur\u0113\u0161ana ar klientiem un sadarb\u012bbas partneriem, k\u0101 ar\u012b da\u017e\u0101du reprezentat\u012bvu pas\u0101kumu r\u012bko\u0161ana. Savuk\u0101rt, \u0161\u0101du izmaksu pareiza un konsekventa klasifik\u0101cija uz\u0146\u0113muma gr\u0101matved\u012bbas vajadz\u012bb\u0101m ir svar\u012bgs faktors pareizai nodok\u013cu apr\u0113\u0137in\u0101\u0161anai. 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