{"id":9447,"date":"2022-07-19T13:57:30","date_gmt":"2022-07-19T10:57:30","guid":{"rendered":"https:\/\/www.inlatplus.lv\/ru\/?post_type=advice&#038;p=9447"},"modified":"2022-07-19T13:58:39","modified_gmt":"2022-07-19T10:58:39","slug":"kompanija-zakljuchila-dogovor-podrjada-s-samozanjatym-licom-i-platit-emu-voznagrazhdenie-mozhet-li-sgd-priznat-takie-pravootnoshenija-trudovymi-i-oshtrafovat","status":"publish","type":"advice","link":"https:\/\/www.inlatplus.lv\/lv\/archives\/advice\/kompanija-zakljuchila-dogovor-podrjada-s-samozanjatym-licom-i-platit-emu-voznagrazhdenie-mozhet-li-sgd-priznat-takie-pravootnoshenija-trudovymi-i-oshtrafovat","title":{"rendered":"Uz\u0146\u0113mums ir nosl\u0113dzis uz\u0146\u0113muma l\u012bgumu ar pa\u0161nodarbin\u0101to personu un maks\u0101 vi\u0146am atalgojumu. Vai VID var atz\u012bt \u0161\u0101das tiesisk\u0101s attiec\u012bbas par darba attiec\u012bb\u0101m un uzlikt naudas sodu?"},"content":{"rendered":"\n<p>Ir 6 paz\u012bmes, p\u0113c kur\u0101m VID var noteikt, kad j\u0101maks\u0101 algas nodoklis jeb, citiem v\u0101rdiem sakot, kad j\u0101nodibina darba attiec\u012bbas. \u0160\u012bs paz\u012bmes ir noteiktas LR likum\u0101 &#8220;Par iedz\u012bvot\u0101ju ien\u0101kuma nodokli&#8221; 8. panta 2. punkta 2. apak\u0161punkt\u0101.<\/p>\n\n<p>Saska\u0146\u0101 ar min\u0113to punktu tiek uzskat\u012bts, ka fiziska persona (maks\u0101t\u0101js) g\u016bst ien\u0101kumus, no kuriem j\u0101maks\u0101 algas nodoklis, ja ir konstat\u0113ta vismaz viena no \u0161\u0101d\u0101m paz\u012bm\u0113m:<br>1) maks\u0101t\u0101ja ekonomisk\u0101 atkar\u012bba no personas, kurai tiek sniegti pakalpojumi;<br>2) finansi\u0101l\u0101 riska neuz\u0146em\u0161an\u0101s pe\u013c\u0146u neneso\u0161a darba izpildes vai zaud\u0113tu debitoru par\u0101du gad\u012bjum\u0101;<br>3) maks\u0101t\u0101ja integr\u0101cija uz\u0146\u0113mum\u0101, kuram vi\u0146\u0161 sniedz savus pakalpojumus (integr\u0101cija uz\u0146\u0113mum\u0101 \u0161\u012b panta interpret\u0101cij\u0101 ir darba vai atp\u016btas vietas esam\u012bba, pien\u0101kums iev\u0113rot uz\u0146\u0113muma iek\u0161\u0113jos noteikumus un citas l\u012bdz\u012bgas paz\u012bmes );<br>4) faktisko br\u012bvdienu un atva\u013cin\u0101jumu esam\u012bbu un to nodro\u0161in\u0101\u0161anas k\u0101rt\u012bbu atbilsto\u0161i uz\u0146\u0113muma iek\u0161\u0113jiem noteikumiem vai citu uz\u0146\u0113mum\u0101 nodarbin\u0101to personu darba grafiku;<br>5) maks\u0101t\u0101ja darb\u012bba notiek citas vad\u012bb\u0101 vai kontrol\u0113, maks\u0101t\u0101jam nav iesp\u0113jas iesaist\u012bt darbu izpild\u0113 savu person\u0101lu vai izmantot apak\u0161uz\u0146\u0113m\u0113jus;<br>6) maks\u0101t\u0101js nav pamatl\u012bdzek\u013cu, materi\u0101lu un citu saimnieciskaj\u0101 darb\u012bb\u0101 akt\u012bvu \u012bpa\u0161nieks (\u0161is krit\u0113rijs neattiecas uz person\u012bgo autotransportu vai atsevi\u0161\u0137iem person\u012bgajiem instrumentiem, kas izmantoti darba uzdevumu veik\u0161anai).<\/p>\n\n<p>T\u0101d\u0113j\u0101di, ja s\u0101kotn\u0113j\u0101s dokumentu un faktisko apst\u0101k\u013cu izp\u0113tes laik\u0101 uz\u0146\u0113mum\u0101 atkl\u0101jas k\u0101da no paz\u012bm\u0113m, kas liecina par nepiecie\u0161am\u012bbu maks\u0101t algas nodokli, VID var atz\u012bt attiec\u012bbas par darba attiecib\u0101m, apr\u0113\u0137in\u0101t nenomaks\u0101to nodok\u013cu summu un piem\u0113rot administrat\u012bvo sodu.<\/p>\n","protected":false},"template":"","yoast_head":"\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.inlatplus.lv\/en\/archives\/advice\/kompanija-zakljuchila-dogovor-podrjada-s-samozanjatym-licom-i-platit-emu-voznagrazhdenie-mozhet-li-sgd-priznat-takie-pravootnoshenija-trudovymi-i-oshtrafovat\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Uz\u0146\u0113mums ir nosl\u0113dzis uz\u0146\u0113muma l\u012bgumu ar pa\u0161nodarbin\u0101to personu un maks\u0101 vi\u0146am atalgojumu. 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\\u0432\\u043e\\u0437\\u043d\\u0430\\u0433\\u0440\\u0430\\u0436\\u0434\\u0435\\u043d\\u0438\\u0435. \\u041c\\u043e\\u0436\\u0435\\u0442 \\u043b\\u0438 \\u0421\\u0413\\u0414 \\u043f\\u0440\\u0438\\u0437\\u043d\\u0430\\u0442\\u044c \\u0442\\u0430\\u043a\\u0438\\u0435 \\u043f\\u0440\\u0430\\u0432\\u043e\\u043e\\u0442\\u043d\\u043e\\u0448\\u0435\\u043d\\u0438\\u044f \\u0442\\u0440\\u0443\\u0434\\u043e\\u0432\\u044b\\u043c\\u0438 \\u0438 \\u043e\\u0448\\u0442\\u0440\\u0430\\u0444\\u043e\\u0432\\u0430\\u0442\\u044c?[:en]The company has entered into work and labour contract with a self-employed person and pays him remuneration. Can the State Revenue Service recognize such legal relations as labor relations and fine them?[:lv]Uz\\u0146\\u0113mums ir nosl\\u0113dzis uz\\u0146\\u0113muma l\\u012bgumu ar pa\\u0161nodarbin\\u0101to personu un maks\\u0101 vi\\u0146am atalgojumu. Vai VID var atz\\u012bt \\u0161\\u0101das tiesisk\\u0101s attiec\\u012bbas par darba attiec\\u012bb\\u0101m un uzlikt naudas sodu?[:] - Inlatplus\",\"isPartOf\":{\"@id\":\"https:\/\/www.inlatplus.lv\/ru\/#website\"},\"datePublished\":\"2022-07-19T10:57:30+00:00\",\"dateModified\":\"2022-07-19T10:58:39+00:00\",\"inLanguage\":\"lv\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.inlatplus.lv\/en\/archives\/advice\/kompanija-zakljuchila-dogovor-podrjada-s-samozanjatym-licom-i-platit-emu-voznagrazhdenie-mozhet-li-sgd-priznat-takie-pravootnoshenija-trudovymi-i-oshtrafovat\"]}]}]}<\/script>\n","_links":{"self":[{"href":"https:\/\/www.inlatplus.lv\/lv\/wp-json\/wp\/v2\/advice\/9447"}],"collection":[{"href":"https:\/\/www.inlatplus.lv\/lv\/wp-json\/wp\/v2\/advice"}],"about":[{"href":"https:\/\/www.inlatplus.lv\/lv\/wp-json\/wp\/v2\/types\/advice"}],"wp:attachment":[{"href":"https:\/\/www.inlatplus.lv\/lv\/wp-json\/wp\/v2\/media?parent=9447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}