{"id":3767,"date":"2015-05-13T00:00:00","date_gmt":"2015-05-13T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/vienkarsota-uin-atvieglojumu-piemerosanas-kartiba-par-maksajumiem-nerezidentiem\/"},"modified":"2015-05-13T00:00:00","modified_gmt":"2015-05-13T00:00:00","slug":"vienkarsota-uin-atvieglojumu-piemerosanas-kartiba-par-maksajumiem-nerezidentiem","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/vienkarsota-uin-atvieglojumu-piemerosanas-kartiba-par-maksajumiem-nerezidentiem\/","title":{"rendered":"Vienk\u0101r\u0161ota UIN atvieglojumu piem\u0113ro\u0161anas k\u0101rt\u012bba par maks\u0101jumiem nerezidentiem"},"content":{"rendered":"<div>\n<p>Ar 2015.gada 1.maiju ir st\u0101ju\u0161ies sp\u0113k\u0101 groz\u012bjumi Ministru kabineta noteikumos Nr.178 \u201cK\u0101rt\u012bba, k\u0101d\u0101 piem\u0113rojami starptautiskajos l\u012bgumos par nodok\u013cu dubult\u0101s uzlik\u0161anas un nodok\u013cu nemaks\u0101\u0161anas nov\u0113r\u0161anu noteiktie nodok\u013cu atvieglojumi\u201d.<\/p>\n<p>K\u0101 jau bij\u0101m inform\u0113ju\u0161i m\u016bsu las\u012bt\u0101jus \u0161.g. febru\u0101ra zi\u0146\u0101s, saska\u0146\u0101 ar groz\u012bjumiem atvieglojumu apliec\u012bbai, aizpild\u012btai un otras valsts kompetent\u0101s iest\u0101des apstiprin\u0101tai, ir j\u0101b\u016bt ien\u0101kuma izmaks\u0101t\u0101ja r\u012bc\u012bb\u0101 <u>ne v\u0113l\u0101k k\u0101 l\u012bdz br\u012bdim<\/u>, kad <b>iesniedzama<\/b> uz\u0146\u0113muma ien\u0101kuma nodok\u013ca (UIN) deklar\u0101cija par p\u0101rskata periodu (nevis uz maks\u0101juma izdar\u012b\u0161anas br\u012bdi). <\/p>\n<p>Ir main\u012bts ar\u012b atvieglojumu apliec\u012bbas der\u012bguma termi\u0146a s\u0101kuma datums. Tas tagad ir <b>datums, ar kuru tiek piepras\u012bts<\/b> (iesniegts Valsts ien\u0113mumu dienest\u0101 (VID)) piem\u0113rot maks\u0101juma aplik\u0161anu ar nodokli p\u0113c samazin\u0101t\u0101s likmes vai atbr\u012bvojumu no aplik\u0161anas ar nodokli (iepriek\u0161 \u2013 no VID apstiprin\u0101\u0161anas dienas). T\u0101pat k\u0101 iepriek\u0161 atvieglojumu apliec\u012bbas der\u012bguma termi\u0146\u0161 ir <b>pieci gadi<\/b>.<\/p>\n<p>T\u0101tad, ar UIN apliekamo ien\u0101kumu nav j\u0101palielina par taks\u0101cijas period\u0101 veiktajiem maks\u0101jumiem nerezidentam, kuriem saska\u0146\u0101 ar starpvalstu l\u012bgumiem ir piem\u0113rojama maz\u0101ka likme vai nodok\u013ca atbr\u012bvojums, ja :<\/p>\n<p><span>1)\u00a0<\/span><span>no nerezidenta ir sa\u0146emta aizpild\u012bta un otras valsts kompetent\u0101s iest\u0101des apstiprin\u0101ta atvieglojuma apliec\u012bba (vai rezidences sertifik\u0101ts);<\/span><\/p>\n<p><span>2)\u00a0<\/span><span>kop\u0101 ar UIN deklar\u0101ciju konkr\u0113t\u0101 atvieglojumu apliec\u012bba (vai sertifik\u0101ts) j\u0101iesniedz VID.<\/span><\/p>\n<p>T\u0101pat k\u0101 iepriek\u0161 VID izskata sa\u0146emto atvieglojumu apliec\u012bbu un 30 dienu laik\u0101 no sa\u0146em\u0161anas pie\u0146em l\u0113mumu, t.i. apstiprina atvieglojumu apliec\u012bbu vai atsaka apstiprin\u0101t. <\/p>\n<p>Kaut ar\u012b jaunie groz\u012bjumi st\u0101j\u0101s sp\u0113k\u0101 tikai ar 2015.gada 1.maiju, saska\u0146\u0101 ar Finan\u0161u ministrijas p\u0101rst\u0101ves sniegto viedokli tos var piem\u0113rot ar\u012b situ\u0101cij\u0101s, ja uz\u0146\u0113mumam UIN deklar\u0101cijas iesnieg\u0161anas termi\u0146\u0161 saska\u0146\u0101 ar likumu ir p\u0113c 2015.gada 1.maija, piem\u0113ram, ja p\u0101rskata periods ir 2014.gada 1.j\u016blijs &#8211; 2015.gada 30.j\u016bnijs. <\/p>\n<p>Attiec\u012bb\u0101 uz otras valsts izdotas rezidences sertifik\u0101ta vai l\u012bdz\u012bga dokumenta izmanto\u0161anu, groz\u012bjumi paredz, ka min\u0113tajam dokumentam j\u0101apliecina maks\u0101juma sa\u0146\u0113m\u0113ja rezidences statuss <b>maks\u0101jumu izmaksas dien\u0101<\/b>. T\u0101d\u0101 gad\u012bjum\u0101 nodok\u013ca atvieglojumi ir piem\u0113rojami l\u012bdz 1 gadam no apliec\u012bbas izdo\u0161anas datuma. \u201c<b>L\u012bdz <\/b>1 gadam\u201d noteikts, paredzot gad\u012bjumus, kuros nerezidenta statuss gada laik\u0101 var main\u012bties un uz maks\u0101juma veik\u0161anas br\u012bdi tas var neb\u016bt vairs k\u0101 otras valsts rezidents saska\u0146\u0101 ar attiec\u012bgo nodok\u013cu konvenciju.<\/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 <a href=\"\/est\/\" target=\"_blank\" rel=\"noopener\">http:\/\/leinonen.ee\/news\/news<\/a>\u00a0 un <a href=\"\/ltu\/\" target=\"_blank\" rel=\"noopener\">http:\/\/leinonen.lt\/news\/news<\/a>.\u00a0<\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ar 2015.gada 1.maiju ir st\u0101ju\u0161ies sp\u0113k\u0101 groz\u012bjumi Ministru kabineta noteikumos Nr.178 \u201cK\u0101rt\u012bba, k\u0101d\u0101 piem\u0113rojami starptautiskajos l\u012bgumos par nodok\u013cu dubult\u0101s uzlik\u0161anas un nodok\u013cu nemaks\u0101\u0161anas nov\u0113r\u0161anu noteiktie nodok\u013cu atvieglojumi\u201d. K\u0101 jau bij\u0101m inform\u0113ju\u0161i m\u016bsu las\u012bt\u0101jus \u0161.g. febru\u0101ra zi\u0146\u0101s, saska\u0146\u0101 ar groz\u012bjumiem atvieglojumu apliec\u012bbai, aizpild\u012btai un otras valsts kompetent\u0101s iest\u0101des apstiprin\u0101tai, ir j\u0101b\u016bt ien\u0101kuma izmaks\u0101t\u0101ja r\u012bc\u012bb\u0101 ne v\u0113l\u0101k [&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-3767","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>Vienk\u0101r\u0161ota UIN atvieglojumu piem\u0113ro\u0161anas k\u0101rt\u012bba par maks\u0101jumiem nerezidentiem &#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\/vienkarsota-uin-atvieglojumu-piemerosanas-kartiba-par-maksajumiem-nerezidentiem\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vienk\u0101r\u0161ota UIN atvieglojumu piem\u0113ro\u0161anas k\u0101rt\u012bba par maks\u0101jumiem nerezidentiem &#8211; Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"Ar 2015.gada 1.maiju ir st\u0101ju\u0161ies sp\u0113k\u0101 groz\u012bjumi Ministru kabineta noteikumos Nr.178 \u201cK\u0101rt\u012bba, k\u0101d\u0101 piem\u0113rojami starptautiskajos l\u012bgumos par nodok\u013cu dubult\u0101s uzlik\u0161anas un nodok\u013cu nemaks\u0101\u0161anas nov\u0113r\u0161anu noteiktie nodok\u013cu atvieglojumi\u201d. K\u0101 jau bij\u0101m inform\u0113ju\u0161i m\u016bsu las\u012bt\u0101jus \u0161.g. febru\u0101ra zi\u0146\u0101s, saska\u0146\u0101 ar groz\u012bjumiem atvieglojumu apliec\u012bbai, aizpild\u012btai un otras valsts kompetent\u0101s iest\u0101des apstiprin\u0101tai, ir j\u0101b\u016bt ien\u0101kuma izmaks\u0101t\u0101ja r\u012bc\u012bb\u0101 ne v\u0113l\u0101k [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/lva\/lv\/news\/vienkarsota-uin-atvieglojumu-piemerosanas-kartiba-par-maksajumiem-nerezidentiem\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Latvia\" \/>\n<meta property=\"article:published_time\" content=\"2015-05-13T00:00:00+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=\"2 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\/vienkarsota-uin-atvieglojumu-piemerosanas-kartiba-par-maksajumiem-nerezidentiem\/\",\"url\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/vienkarsota-uin-atvieglojumu-piemerosanas-kartiba-par-maksajumiem-nerezidentiem\/\",\"name\":\"Vienk\u0101r\u0161ota UIN atvieglojumu piem\u0113ro\u0161anas k\u0101rt\u012bba par maks\u0101jumiem nerezidentiem &#8211; 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