{"id":3735,"date":"2016-03-16T00:00:00","date_gmt":"2016-03-16T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/transfertcenas-vai-esam-gatavi-auditam\/"},"modified":"2016-03-16T00:00:00","modified_gmt":"2016-03-16T00:00:00","slug":"transfertcenas-vai-esam-gatavi-auditam","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/transfertcenas-vai-esam-gatavi-auditam\/","title":{"rendered":"Transfertcenas &#8211; vai esam gatavi auditam ?"},"content":{"rendered":"<div>\n<p><b><i>Nodok\u013cu administr\u0101cijas auditu rezult\u0101ti<\/i><\/b><\/p>\n<p>Saska\u0146\u0101 ar Latvijas Valsts ie\u0146\u0113mumu dienesta sniegto inform\u0101ciju 55% no visiem nodok\u013cu administr\u0101cijas papildus iekas\u0113tajiem nodok\u013ciem 2015. gad\u0101 bija pievienot\u0101s v\u0113rt\u012bbas nodoklis. Tom\u0113r, 11% jeb 26.4 miljoni <i>euro <\/i>bija<i> <\/i>papildus apr\u0113\u0137in\u0101tais uz\u0146\u0113mumu ien\u0101kuma nodoklis, tai skait\u0101 noz\u012bm\u012bga da\u013ca par dar\u012bjumu tirgus v\u0113rt\u012bbu korekcij\u0101m. <\/p>\n<p>Laik\u0101 no 2011. l\u012bdz 2015. gadam pirm\u0101 l\u012bme\u0146a (rajona un pils\u0113tu) ties\u0101s ir izskat\u012btas 14 lietas par dar\u012bjumu tirgus v\u0113rt\u012bb\u0101m, otr\u0101 l\u012bme\u0146a jeb apgabalties\u0101s- 5 lietas un 2 lietas par dar\u012bjumu tirgus v\u0113rt\u012bb\u0101m ir non\u0101ku\u0161as Augst\u0101k\u0101s tiesas izskat\u012b\u0161an\u0101. Tas ir svar\u012bgs r\u0101d\u012bt\u0101js, \u0146emot v\u0113r\u0101, ka Latvijas nodok\u013cu maks\u0101t\u0101ji parasti neizr\u0101da lielu degsmi ties\u0101ties (tikai apm\u0113ram 3% no visiem Valsts ie\u0146\u0113mumu dienesta l\u0113mumiem tiek p\u0101rs\u016bdz\u0113ti augst\u0101k\u0101 instanc\u0113). <\/p>\n<p><b>\u012ass kopsavilkums Latvijas pras\u012bb\u0101m par dar\u012bjumu tirgus v\u0113rt\u012bbas dokument\u0101cijas noform\u0113\u0161anu<\/b><\/p>\n<p>Saska\u0146\u0101 ar likumu \u201cPar uz\u0146\u0113mumu ien\u0101kuma nodokli\u201d (turpm\u0101k- UIN likums) visiem dar\u012bjumiem ar saist\u012bt\u0101m person\u0101m ir j\u0101atbilst tirgus cen\u0101m. <\/p>\n<p>Tirgus cenu princips noz\u012bm\u0113, ka dar\u012bjuma cenai starp saist\u012bt\u0101m person\u0101m ir j\u0101atbilst cenai, kas tiktu piem\u0113rota t\u0101d\u0101 pa\u0161\u0101 dar\u012bjum\u0101, kas tiktu veikts starp nesaist\u012bt\u0101m person\u0101m t\u0101dos pa\u0161os apst\u0101k\u013cos. <\/p>\n<p>UIN likum\u0101 noteikts, ka cen\u0101m, ko piem\u0113ro Latvijas nodok\u013cu maks\u0101t\u0101ji, ir j\u0101atbilst tirgus cen\u0101m dar\u012bjumos ar sekojo\u0161\u0101m person\u0101m: <\/p>\n<ul>\n<li>ar saist\u012btu \u0101rvalstu sabiedr\u012bbu, <\/li>\n<li>ar saist\u012btu sabiedr\u012bbu, ar kuru nodok\u013cu maks\u0101t\u0101js veido uz\u0146\u0113mumu grupu UIN likuma izpratn\u0113, <\/li>\n<li>ar sabiedr\u012bbu, kas ir atbr\u012bvota no UIN vai kura izmanto citos Latvijas likumos noteikt\u0101s uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca atlaides, <\/li>\n<li>ar saist\u012btu fizisko personu, <\/li>\n<li>jebkuru personu, kas ir re\u0123istr\u0113ta vai atrodas zemu nodok\u013cu vai beznodok\u013cu valst\u012bs un teritorij\u0101s. <\/li>\n<\/ul>\n<p>Latvijas nodok\u013cu maks\u0101t\u0101jam, ja t\u0101 neto apgroz\u012bjums p\u0101rskata gad\u0101 p\u0101rsniedz 1 430 000 <i>euro<\/i> <b>un<\/b> dar\u012bjuma summa ar saist\u012bto personu p\u0101rsniedz 14 300 <i>euro<\/i>, dar\u012bjumu cenas atbilst\u012bbu tirgus cenai j\u0101pamato ar dar\u012bjumu tirgus v\u0113rt\u012bbas dokument\u0101ciju. Dokument\u0101cij\u0101 j\u0101sniedz inform\u0101cija par nozari, kur\u0101 saimniecisko darb\u012bbu veic sabiedr\u012bba, par tirgiem, par pa\u0161u sabiedr\u012bbu un grupu, kur\u0101 t\u0101 ietilpst, par dar\u012bjumos veiktaj\u0101m funkcij\u0101m, uz\u0146emtajiem riskiem un izmantotajiem (iesaist\u012btajiem) akt\u012bviem u.c. inform\u0101cija. \u00a0<\/p>\n<p><b><i>Transfertcenu audita proced\u016bras un sodi <\/i><\/b>\u00a0<\/p>\n<p>Nodok\u013ca maks\u0101t\u0101jam ir pien\u0101kums sagatavot transfertcenu dokument\u0101ciju latvie\u0161u valod\u0101, t\u0101 ir j\u0101iesniedz nodok\u013cu administr\u0101cijai ne v\u0113l\u0101k k\u0101 viena m\u0113ne\u0161a laik\u0101 p\u0113c piepras\u012bjuma sa\u0146em\u0161anas. Ja nodok\u013ca maks\u0101t\u0101js \u0161aj\u0101 laik\u0101 dokument\u0101ciju neiesniedz, nodok\u013cu administr\u0101cija var nov\u0113rt\u0113t ar saist\u012bt\u0101m person\u0101m veikto dar\u012bjumu cenas, vadoties no nodok\u013cu administr\u0101cijas r\u012bc\u012bb\u0101 eso\u0161aj\u0101m zi\u0146\u0101m. <\/p>\n<p>Nodok\u013cu administr\u0101cijai ir ties\u012bbas veikt transfertcenu auditu par dar\u012bjumiem starp saist\u012btiem uz\u0146\u0113mumiem, no kuriem viens uz\u0146\u0113mums ir \u0101rvalsts uz\u0146\u0113mums, kori\u0123\u0113t UIN deklar\u0101cij\u0101 nor\u0101d\u012bt\u0101s summas un piem\u0113rot soda naudu 5 gadu laik\u0101 p\u0113c ties\u012bbu aktos noteikt\u0101 nodok\u013ca maks\u0101\u0161anas termi\u0146a iest\u0101\u0161an\u0101s. Turpret\u012b par dar\u012bjumiem, kuros saist\u012btie uz\u0146\u0113mumi ir Latvijas uz\u0146\u0113mumi, attiecas 3 gadu audita periods. Ja audita rezult\u0101t\u0101 tiek veikta apliekam\u0101 ien\u0101kuma korekcija un tiek apr\u0113\u0137in\u0101ts papildus maks\u0101jamais nodoklis, tiks apr\u0113\u0137in\u0101ta ar\u012b kav\u0113juma nauda 0.05% no papildus maks\u0101jam\u0101s nodok\u013ca summas un soda nauda 20 % l\u012bdz 30% apm\u0113r\u0101 no samazin\u0101t\u0101s nodok\u013ca summas, <\/p>\n<p>    Ja nodok\u013cu maks\u0101t\u0101js ir veicis dar\u012bjumus ar saist\u012bt\u0101m pus\u0113m saska\u0146\u0101 ar iepriek\u0161\u0113jo vieno\u0161anos ar nodok\u013cu administr\u0101ciju par dar\u012bjuma tirgus cenas noteik\u0161anu, nodok\u013cu administr\u0101cijai audita laik\u0101 nav ties\u012bbu veikt \u0161o cenu korekciju.     <\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nodok\u013cu administr\u0101cijas auditu rezult\u0101ti Saska\u0146\u0101 ar Latvijas Valsts ie\u0146\u0113mumu dienesta sniegto inform\u0101ciju 55% no visiem nodok\u013cu administr\u0101cijas papildus iekas\u0113tajiem nodok\u013ciem 2015. gad\u0101 bija pievienot\u0101s v\u0113rt\u012bbas nodoklis. Tom\u0113r, 11% jeb 26.4 miljoni euro bija papildus apr\u0113\u0137in\u0101tais uz\u0146\u0113mumu ien\u0101kuma nodoklis, tai skait\u0101 noz\u012bm\u012bga da\u013ca par dar\u012bjumu tirgus v\u0113rt\u012bbu korekcij\u0101m. Laik\u0101 no 2011. l\u012bdz 2015. gadam pirm\u0101 l\u012bme\u0146a [&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-3735","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>Transfertcenas - vai esam gatavi auditam ? &#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\/transfertcenas-vai-esam-gatavi-auditam\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transfertcenas - vai esam gatavi auditam ? &#8211; Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"Nodok\u013cu administr\u0101cijas auditu rezult\u0101ti Saska\u0146\u0101 ar Latvijas Valsts ie\u0146\u0113mumu dienesta sniegto inform\u0101ciju 55% no visiem nodok\u013cu administr\u0101cijas papildus iekas\u0113tajiem nodok\u013ciem 2015. gad\u0101 bija pievienot\u0101s v\u0113rt\u012bbas nodoklis. Tom\u0113r, 11% jeb 26.4 miljoni euro bija papildus apr\u0113\u0137in\u0101tais uz\u0146\u0113mumu ien\u0101kuma nodoklis, tai skait\u0101 noz\u012bm\u012bga da\u013ca par dar\u012bjumu tirgus v\u0113rt\u012bbu korekcij\u0101m. 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