{"id":3762,"date":"2015-06-25T00:00:00","date_gmt":"2015-06-25T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/transfertcenas-un-ar-to-saistitie-riski\/"},"modified":"2015-06-25T00:00:00","modified_gmt":"2015-06-25T00:00:00","slug":"transfertcenas-un-ar-to-saistitie-riski","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/transfertcenas-un-ar-to-saistitie-riski\/","title":{"rendered":"Transfertcenas un ar to saist\u012btie riski"},"content":{"rendered":"<div>\n<p><b>Transfertcenas un tirgus cenas piem\u0113ro\u0161anas princips<\/b><\/p>\n<p>Transfertcena ir cena (v\u0113rt\u012bba), ko piem\u0113ro dar\u012bjum\u0101 starp saist\u012bt\u0101m pus\u0113m, proti, starp Latvijas nodok\u013cu maks\u0101t\u0101ju un t\u0101 saist\u012bto \u0101rvalsts uz\u0146\u0113mumu likum\u0101 \u201cPar uz\u0146\u0113mumu ien\u0101kuma nodokli\u201d (UIN likums) noteikt\u0101s saist\u012bto uz\u0146\u0113mumu defin\u012bcijas izpratn\u0113. <\/p>\n<p>Transfertcenai ir j\u0101atbilst tirgus cenai \u2013 cenai, kas tiktu piem\u0113rota starp nesaist\u012btiem uz\u0146\u0113mumiem l\u012bdz\u012bgos dar\u012bjumos, kuri veikti l\u012bdz\u012bgos apst\u0101k\u013cos.<\/p>\n<p>Saska\u0146\u0101 ar UIN likumu tirgus cenas piem\u0113ro\u0161anas princips attiecas ne tikai uz dar\u012bjumiem, ko Latvijas nodok\u013cu maks\u0101t\u0101js veic ar saist\u012btajiem \u0101rvalsts uz\u0146\u0113mumiem, bet ar\u012b ar:<\/p>\n<ul>\n<li><span>saist\u012btiem iek\u0161zemes uz\u0146\u0113mumiem, kas veido kop\u0101 uz\u0146\u0113mumu grupu uz\u0146\u0113muma ien\u0101kuma nodok\u013ca (UIN) m\u0113r\u0137iem,<\/span><\/li>\n<li><span>saist\u012btajiem iek\u0161zemes uz\u0146\u0113mumiem, kas atbr\u012bvoti no UIN vai piem\u0113ro UIN atlaides;<\/span><\/li>\n<li><span>fizisk\u0101m person\u0101m, kas saist\u012bta ar Latvijas nodok\u013ca maks\u0101t\u0101ju,<\/span><\/li>\n<li><span>jebkuriem uz\u0146\u0113mumiem un person\u0101m, kas atrodas vai dibin\u0101tas zemu nodok\u013cu vai beznodok\u013cu valst\u012bs.<\/span><\/li>\n<\/ul>\n<p>Saska\u0146\u0101 ar likumu \u201cPar nodok\u013ciem un nodev\u0101m\u201d Latvijas nodok\u013cu maks\u0101t\u0101jiem, ja t\u0101 neto apgroz\u012bjums p\u0101rskata gad\u0101 p\u0101rsniedz 1\u00a0430\u00a0000 <i>euro<\/i> <b>un <\/b>dar\u012bjuma summa augst\u0101k min\u0113tajos gad\u012bjumos p\u0101rsniedz 14 300 <i>euro, <\/i>dar\u012bjumu cenas atbilst\u012bbu tirgus cenai j\u0101pamato ar t\u0101 saukto transfertcenu dokument\u0101ciju.<\/p>\n<p>Tom\u0113r j\u0101\u0146em v\u0113r\u0101, ka UIN likums nosaka, ka apliekamais ien\u0101kums ir j\u0101palielina, ja uz\u0146\u0113mums ar saist\u012btajiem uz\u0146\u0113mumiem veic sekojo\u0161us dar\u012bjumus:<\/p>\n<ul>\n<li><span>p\u0113rk preces vai pakalpojumus par cen\u0101m, kas augst\u0101kas par tirgus cen\u0101m,<\/span><\/li>\n<li><span>p\u0101rdod preces vai pakalpojumus par cen\u0101m, kas zem\u0101kas par tirgus cen\u0101m,<\/span><\/li>\n<li><span>veic cita veida savstarp\u0113jus dar\u012bjumus (piem\u0113ram, procentu maks\u0101jumi par sa\u0146emtajiem aiz\u0146\u0113mumiem, atl\u012bdz\u012bba par intelektu\u0101lo \u012bpa\u0161umu), kuros cena at\u0161\u0137iras no tirgus cenas (v\u0113rt\u012bbas).<\/span><\/li>\n<\/ul>\n<p>T\u0101d\u0113j\u0101di, jebkur\u0101 gad\u012bjum\u0101 Latvijas nodok\u013cu maks\u0101t\u0101jiem Valsts ie\u0146\u0113mumu dienesta (VID) audita gad\u012bjum\u0101 j\u0101sp\u0113j pamatot, ka cenas dar\u012bjumos ar saist\u012bt\u0101m person\u0101m atbilst cen\u0101m, k\u0101das tiktu piem\u0113rotas l\u012bdz\u012bg\u0101 dar\u012bjum\u0101 ar savstarp\u0113ji nesaist\u012btu uz\u0146\u0113mumu.<\/p>\n<p><b>Nodok\u013cu audits un statistika<\/b><\/p>\n<p>Nodok\u013cu maks\u0101t\u0101jam j\u0101iesniedz VID transfertcenu dokument\u0101cija latvie\u0161u valod\u0101 m\u0113ne\u0161a laik\u0101 p\u0113c piepras\u012bjuma sa\u0146em\u0161anas. Nodok\u013cu maks\u0101t\u0101ja dar\u012bjumos ar saist\u012btaj\u0101m \u0101rvalstu sabiedr\u012bb\u0101m piem\u0113rot\u0101s cenas (transfertcenas) VID var p\u0101rbaud\u012bt piecu gadu laik\u0101 p\u0113c nodok\u013ca nomaksas termi\u0146a, bet p\u0101r\u0113jos UIN likum\u0101 paredz\u0113tajos gad\u012bjumos, kuros j\u0101piem\u0113ro tirgus cenas, audit\u0113\u0161anas termi\u0146\u0161 ir tr\u012bs gadi.<\/p>\n<p>\u0160obr\u012bd VID pastiprin\u0101ti piev\u0113r\u0161 uzman\u012bbu Latvijas nodok\u013cu maks\u0101t\u0101ju dar\u012bjumiem ar saist\u012btaj\u0101m pus\u0113m un transfertcen\u0101m, veicot da\u017e\u0101dus kontroles pas\u0101kumus (tematisk\u0101 p\u0101rbaude, inform\u0101cijas piepras\u012bjums, nodok\u013cu audits). <\/p>\n<p>Latvijas Republikas Augst\u0101k\u0101 Tiesa ir pie\u0146\u0113musi l\u0113mumus jau 3 liet\u0101s, str\u012bdos starp VID un nodok\u013cu maks\u0101t\u0101ju par transfertcen\u0101m. Papildus v\u0113l ties\u0101 \u0161obr\u012bd ir 9 proces\u0101 eso\u0161i str\u012bdi par transfertcen\u0101m.<\/p>\n<p>Bie\u017e\u0101k pie\u013caut\u0101s k\u013c\u016bdas attiec\u012bb\u0101 uz transfertcenu dokument\u0101ciju ir:<\/p>\n<ul>\n<li><span>nav pietiekami izmantoti sal\u012bdzin\u0101mie dati ar neatkar\u012bgiem uz\u0146\u0113mumiem vai izmantotie dati nav aktualiz\u0113ti,<\/span><\/li>\n<li><span>sal\u012bdzin\u0101mo datu atlas\u0113 nav \u0146emti v\u0113r\u0101 visi ietekm\u0113jo\u0161ie faktori (funkcijas, riski) vai ar\u012b nav izmantoti iek\u0161\u0113jie sal\u012bdzin\u0101mie dar\u012bjumi ar nesaist\u012btajiem uz\u0146\u0113mumiem,<\/span><\/li>\n<li><span>nav pietiekams pamatojums izv\u0113l\u0113tai metodei dar\u012bjuma tirgus cenas noteik\u0161anai,<\/span><\/li>\n<li> <span>grupas transfertcenu dokument\u0101cija nav adapt\u0113ta Latvijas uz\u0146\u0113muma darb\u012bbai.<\/span> <\/li>\n<\/ul>\n<p><\/p>\n<p><b>Konsult\u0101ciju da\u013cas kontakti<\/b><\/p>\n<p>M\u0113s labpr\u0101t Jums pal\u012bdz\u0113tu jaut\u0101jum\u0101 par transfertcen\u0101m un nepiecie\u0161am\u0101s dokument\u0101cijas izstr\u0101d\u0101\u0161anu.<\/p>\n<p><\/p>\n<p>Ja Jums interes\u0113 jaunumi nodok\u013cu, darba un citos ar uz\u0146\u0113m\u0113jdarb\u012bbu saist\u012btos ties\u012bbu aktos Igaunij\u0101 un Lietuv\u0101, l\u016bdzu apmekl\u0113jiet http:\/\/leinonen.ee\/news un <a href=\"http:\/\/leinonen.lt\/news\/news-2015\">http:\/\/leinonen.lt\/news\/news-2015<\/a>.<\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Transfertcenas un tirgus cenas piem\u0113ro\u0161anas princips Transfertcena ir cena (v\u0113rt\u012bba), ko piem\u0113ro dar\u012bjum\u0101 starp saist\u012bt\u0101m pus\u0113m, proti, starp Latvijas nodok\u013cu maks\u0101t\u0101ju un t\u0101 saist\u012bto \u0101rvalsts uz\u0146\u0113mumu likum\u0101 \u201cPar uz\u0146\u0113mumu ien\u0101kuma nodokli\u201d (UIN likums) noteikt\u0101s saist\u012bto uz\u0146\u0113mumu defin\u012bcijas izpratn\u0113. Transfertcenai ir j\u0101atbilst tirgus cenai \u2013 cenai, kas tiktu piem\u0113rota starp nesaist\u012btiem uz\u0146\u0113mumiem l\u012bdz\u012bgos dar\u012bjumos, kuri veikti [&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-3762","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 un ar to saist\u012btie riski &#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-un-ar-to-saistitie-riski\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transfertcenas un ar to saist\u012btie riski &#8211; Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"Transfertcenas un tirgus cenas piem\u0113ro\u0161anas princips Transfertcena ir cena (v\u0113rt\u012bba), ko piem\u0113ro dar\u012bjum\u0101 starp saist\u012bt\u0101m pus\u0113m, proti, starp Latvijas nodok\u013cu maks\u0101t\u0101ju un t\u0101 saist\u012bto \u0101rvalsts uz\u0146\u0113mumu likum\u0101 \u201cPar uz\u0146\u0113mumu ien\u0101kuma nodokli\u201d (UIN likums) noteikt\u0101s saist\u012bto uz\u0146\u0113mumu defin\u012bcijas izpratn\u0113. 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