{"id":491,"date":"2017-10-16T17:59:42","date_gmt":"2017-10-16T14:59:42","guid":{"rendered":"https:\/\/www.inlatplus.lv\/ru\/?post_type=publication&#038;p=491"},"modified":"2019-11-21T18:32:37","modified_gmt":"2019-11-21T15:32:37","slug":"vazhnye-izmeneniya-v-latvijskom-nalogovom-zakonodatelstve-v-2018-godu","status":"publish","type":"publication","link":"https:\/\/www.inlatplus.lv\/lv\/archives\/publication\/vazhnye-izmeneniya-v-latvijskom-nalogovom-zakonodatelstve-v-2018-godu","title":{"rendered":"Svar\u012bgas izmai\u0146as Latvijas nodok\u013cu likumdo\u0161an\u0101 2018.gad\u0101"},"content":{"rendered":"\n<p>2018.gad\u0101 gaid\u0101mas k\u0101rt\u0113j\u0101s izmai\u0146as nodok\u013cu aplik\u0161an\u0101.&nbsp; 2017.gada j\u016blij\u0101 Saeima nodok\u013cu reformas ietvaros ir pie\u0146\u0113musi likumu virkni, kuri izmain\u012bs 9 nodok\u013cus no 15 \u0161obr\u012bd eso\u0161ajiem nodok\u013ciem.<\/p>\n\n<p>Visliel\u0101k\u0101s izmai\u0146as ir paredz\u0113tas likum\u0101 Par iedz\u012bvot\u0101ju ien\u0101kuma nodokli, Solidarit\u0101tes nodok\u013ca likum\u0101, likum\u0101 Par valsts soci\u0101lo apdro\u0161in\u0101\u0161anu, likum\u0101 Par akc\u012bzes nodokli. Da\u017ei groz\u012bjumi ir sk\u0101ru\u0161i Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likumu, Mikrouz\u0146\u0113mumu nodok\u013ca likumu, Transportl\u012bdzek\u013ca ekspluat\u0101cijas nodok\u013ca un uz\u0146\u0113mumu vieglo transportl\u012bdzek\u013cu nodok\u013ca likumu, likumu Par izlo\u017eu un azartsp\u0113\u013cu nodevu un nodokli.&nbsp;<\/p>\n\n<p>\u0160aj\u0101 rakst\u0101 v\u0113lamies past\u0101st\u012bt jums par groz\u012bjumiem likum\u0101 Par iedz\u012bvot\u0101ju ien\u0101kuma nodokli. Saska\u0146\u0101 ar LR likumdo\u0161anu, nodok\u013cu maks\u0101t\u0101ji tiek nosac\u012bti dal\u012bti tr\u012bs pamatgrup\u0101s:&nbsp;<\/p>\n\n<p>I. algoti darbinieki,&nbsp;II. pa\u0161nodarbin\u0101t\u0101s personas (personas, kas veic saimniecisko darb\u012bbu) un&nbsp;III. kapit\u0101la \u012bpa\u0161nieki.&nbsp;&nbsp;<\/p>\n\n<p>I. Algotus darbiniekus gaida sekojo\u0161ie groz\u012bjumi:&nbsp;&nbsp;<\/p>\n\n<p>1) No 2018.gada 1.janv\u0101ra tiek ieviests diferenc\u0113tais iedz\u012bvot\u0101ju ien\u0101kuma nodoklis:<\/p>\n\n<ul><li>20% no gada ien\u0101kuma l\u012bdz EUR 20 000,<\/li><li>23% no gada ien\u0101kuma da\u013cas, kas p\u0101rsniedz&nbsp; EUR 20 000, bet ir maz\u0101ka par EUR 55 000,<\/li><li>31,4% no gada ien\u0101kuma da\u013cas, kas p\u0101rsniedz&nbsp; EUR 55 000.&nbsp;<\/li><\/ul>\n\n<p>Nodok\u013cu likme 31,4% apm\u0113r\u0101 tiek piem\u0113rota iesniedzot gada ien\u0101kumu deklar\u0101ciju un samaks\u0101taj\u0101 nodokl\u012b tiek iek\u013cauta solidarit\u0101tes nodok\u013ca da\u013ca, kas noteikta saska\u0146\u0101 ar Solidarit\u0101tes nodok\u013ca likumu.&nbsp;<\/p>\n\n<p>Iesniedzot gada ien\u0101kumu deklar\u0101ciju, Valsts ie\u0146\u0113mumu dienests apr\u0113\u0137ina nodok\u013cu atgrie\u0161anu likum\u0101 noteiktajos gad\u012bjumos 20% apm\u0113r\u0101.&nbsp;<\/p>\n\n<p>2) Nodok\u013cu likme darba algai, kuru ietur un iemaks\u0101 bud\u017eet\u0101 darba dev\u0113js, sast\u0101d\u012bs:&nbsp;<\/p>\n\n<ul><li>20% no m\u0113ne\u0161a darba algas, kas ir maz\u0101ka par EUR 1667,<\/li><li>23% no t\u0101s algas da\u013cas, kas p\u0101rsniedz EUR 1667.&nbsp;<\/li><\/ul>\n\n<p>Gad\u012bjum\u0101, ja darbinieks nav iesniedzis darba dev\u0113jam nodok\u013cu gr\u0101mati\u0146u, attiec\u012bb\u0101 uz jebkura izm\u0113ra algu tiek piem\u0113rots nodoklis 23% apm\u0113r\u0101.&nbsp;<\/p>\n\n<p>3) Attiec\u012bb\u0101 uz ien\u0101kumiem no autoratl\u012bdz\u012bbas par liter\u0101rajiem darbiem (tikai), kas rad\u012bti, izdoti un izmantoti pres\u0113 un citos masu inform\u0101cijas l\u012bdzek\u013cos, tiek piem\u0113rota nodok\u013cu likme 20% apm\u0113r\u0101.&nbsp;&nbsp;<\/p>\n\n<p>4) Bez tam, no 2018.gada 1.janv\u0101ra tiek ieviests diferenc\u0113tais neapliekamais minimums, kas tiks apr\u0113\u0137in\u0101ts katram darbiniekam individu\u0101li. Darba viet\u0101s apr\u0113\u0137inot darba algu tiks piem\u0113rots Valsts ie\u0146\u0113mumu dienesta (VID) prognoz\u0113tais m\u0113ne\u0161a neapliekamais minimums, ja tiek uzr\u0101d\u012bta nodok\u013cu maks\u0101t\u0101ja nodok\u013cu gr\u0101mati\u0146a. Inform\u0101ciju par piem\u0113rojamo prognoz\u0113jamo minimumu katram darbiniekam VID pazi\u0146os darba dev\u0113jam izmantojot Elektronisk\u0101s deklar\u0113\u0161anas sist\u0113mu EDS divreiz gad\u0101 \u2013 l\u012bdz 1.janv\u0101rim un l\u012bdz 1.augustam.&nbsp;&nbsp;\u0145emot v\u0113r\u0101 augst\u0101k min\u0113to, var rasties situ\u0101cija, kad mainoties ien\u0101kumiem un piem\u0113rojot diferenc\u0113to gada neapliekamo minimumu nodok\u013cu maks\u0101t\u0101jam v\u0113l n\u0101ksies piemaks\u0101t bud\u017eet\u0101 iedz\u012bvot\u0101ju ien\u0101kuma nodokli.&nbsp;<\/p>\n\n<p>5) S\u0101kot ar 2018.gada 1.j\u016bliju var sa\u0146emt papildus atvieglojumu par nestr\u0101d\u0101jo\u0161o laul\u0101to, kura apg\u0101d\u012bb\u0101 ir:<\/p>\n\n<ul><li>b\u0113rns vecum\u0101 l\u012bdz tr\u012bs gadiem;<\/li><li>tr\u012bs vai vair\u0101k b\u0113rnu vecum\u0101 l\u012bdz 18 gadiem (vai vecum\u0101 l\u012bdz 24 gadiem, ja turpina m\u0101c\u012bties dienas noda\u013c\u0101), no kuriem vismaz vienam ir maz\u0101k nek\u0101 7 gadi;<\/li><li>pieci b\u0113rni vecum\u0101 l\u012bdz 18 gadiem (vai vecum\u0101 l\u012bdz 24 gadiem, ja turpina m\u0101c\u012bties dienas noda\u013c\u0101).&nbsp;<\/li><\/ul>\n\n<p>6) L\u012bdz EUR 250 ir palielin\u0101jies ar nodokli neapliekam\u0101 darba dev\u0113ja izmaks\u0101jam\u0101 apbed\u012b\u0161anas pabalsta apm\u0113rs (\u0161obr\u012bd tas sast\u0101da EUR 231,43).&nbsp;<\/p>\n\n<p>7) Ar nodokli neapliekam\u0101s d\u0101vanas no darba dev\u0113ja sast\u0101da EUR 15 (\u0161obr\u012bd EUR 14,23).&nbsp;<\/p>\n\n<p>8) Pension\u0101rus ar\u012b gaida neapliekamo minimumu paaugstin\u0101\u0161ana:<\/p>\n\n<ul><li>2018.gads \u2013 3000 eiro;<\/li><li>2019.gads\u2013 3240 eiro;<\/li><li>s\u0101kot ar 2020.gadu \u2013 3600 eiro.&nbsp;<\/li><\/ul>\n\n<p>9) Tiks main\u012bta attaisnojamo izdevumu atl\u012bdzin\u0101\u0161anas apr\u0113\u0137in\u0101\u0161ana:<br>No ar nodokli apliekam\u0101 gada ien\u0101kuma apm\u0113ra var atskait\u012bt nodok\u013cu maks\u0101t\u0101ja vai vi\u0146a \u0123imenes locek\u013cu attaisnotos izdevumus, kas nep\u0101rsniedz 50% no vi\u0146a ien\u0101kumiem, bet ne vair\u0101k k\u0101 600 eiro par katru \u0123imenes locekli. T.i. ja j\u016bsu gada ien\u0101kums sast\u0101da 1000 eiro, attaisnotie izdevumi tiek pie\u0146emti tikai l\u012bdz 500 eiro.&nbsp;<\/p>\n\n<p>Atg\u0101din\u0101m, ka attaisnotie izdevumi ir: izdevumi \u0101rst\u0113\u0161anai, izgl\u012bt\u012bba, ziedojumi, tai skait\u0101 ziedojumi [politiskaj\u0101m partij\u0101m, b\u0113rnu intere\u0161u izgl\u012bt\u012bba (peld\u0113\u0161ana, valodu kursi u.t.t.).&nbsp;<\/p>\n\n<p>Bez tam, attaisnotajos izdevumos ietilpst iemaksas priv\u0101tajos pensiju fondos un izmaksas uz dz\u012bv\u012bbas apdro\u0161in\u0101\u0161anas l\u012bguma pamata, kuram j\u0101b\u016bt nosl\u0113gtam ne maz\u0101k k\u0101 uz 10 gadiem, t\u0101d\u0101 apm\u0113r\u0101, kas nep\u0101rsniedz 10% no nodok\u013cu maks\u0101t\u0101ja ar nodokli apliekam\u0101 ien\u0101kuma, bet ne vair\u0101k k\u0101 4000 eiro gad\u0101.&nbsp;<\/p>\n\n<p>II. &nbsp;Gaid\u0101mi groz\u012bjumi fizisk\u0101s personas saimniecisk\u0101s darb\u012bbas aplik\u0161an\u0101 ar nodokli:&nbsp;<\/p>\n\n<p>Ar 2018.gada 1.janv\u0101ri tiek ieviests saimniecisk\u0101s darb\u012bbas izdevumu ierobe\u017eojums 80% apm\u0113r\u0101 no kop\u0113jiem saimniecisk\u0101s darb\u012bbas izdevumiem. Re\u0101laj\u0101 dz\u012bv\u0113, protams, izdevumi var b\u016bt ar\u012b liel\u0101ki, ta\u010du nodok\u013ca apr\u0113\u0137in\u0101\u0161anai tiek \u0146emti v\u0113r\u0101 tikai \u0161ie 80%.&nbsp;<\/p>\n\n<p>III. &nbsp;Ien\u0101kumu nodokli no kapit\u0101la pien\u0101kumu gaida sekojo\u0161\u0101s izmai\u0146as:<\/p>\n\n<ul><li>Tiek atcelts nodoklis dividend\u0113m, ja t\u0101s tiek apliktas ar 20% uz\u0146\u0113mumu ien\u0101kuma nodokli;<\/li><li>Tiek ieviesta kop\u0113j\u0101 nodok\u013cu likme 20% nodoklim no kapit\u0101la, t.sk. kapit\u0101la pieauguma nodoklim (\u0161obr\u012bd ir 10% un 15%);<\/li><li>Atsavinot nerezidenta nekustamo \u012bpa\u0161umu juridiskajai personai, apmaksas br\u012bd\u012b maks\u0101t\u0101jam j\u0101ietur 3% ( \u0161obr\u012bd 2%);<\/li><li>Ja ien\u0101kumi no kapit\u0101la pieauguma sast\u0101da ne vair\u0101k k\u0101 1000 eiro, tad deklar\u0101cija j\u0101iesniedz l\u012bdz n\u0101kam\u0101 gada 15.janv\u0101rim. Ja ien\u0101kumi p\u0101rsniedz 1000 eiro (\u0161obr\u012bd tas ir 711,44 eiro), deklar\u0101cija j\u0101iesniedz vienreiz kvart\u0101l\u0101 l\u012bdz m\u0113ne\u0161a, kas seko kvart\u0101la m\u0113nesim, 15.datumam.\u00a0\u00a0<\/li><\/ul>\n\n<p>Turpin\u0101jums par izmai\u0146\u0101m nodok\u013cu sist\u0113m\u0101 2018.gad\u0101 sekos. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>2018.gad\u0101 gaid\u0101mas k\u0101rt\u0113j\u0101s izmai\u0146as nodok\u013cu aplik\u0161an\u0101.&nbsp; 2017.gada j\u016blij\u0101 Saeima nodok\u013cu reformas ietvaros ir pie\u0146\u0113musi likumu virkni, kuri izmain\u012bs 9 nodok\u013cus no 15 \u0161obr\u012bd eso\u0161ajiem nodok\u013ciem. Visliel\u0101k\u0101s izmai\u0146as ir paredz\u0113tas likum\u0101 Par iedz\u012bvot\u0101ju ien\u0101kuma nodokli, Solidarit\u0101tes nodok\u013ca likum\u0101, likum\u0101 Par valsts soci\u0101lo apdro\u0161in\u0101\u0161anu, likum\u0101 Par akc\u012bzes nodokli. Da\u017ei groz\u012bjumi ir sk\u0101ru\u0161i Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likumu, Mikrouz\u0146\u0113mumu [&hellip;]<\/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\/lv\/archives\/publication\/vazhnye-izmeneniya-v-latvijskom-nalogovom-zakonodatelstve-v-2018-godu\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Svar\u012bgas izmai\u0146as Latvijas nodok\u013cu likumdo\u0161an\u0101 2018.gad\u0101\" \/>\n<meta property=\"og:description\" content=\"\u041d\u0435 \u0437\u0430 \u0433\u043e\u0440\u0430\u043c\u0438 \u0443\u0436\u0435 2018 \u0433\u043e\u0434, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u043d\u0435\u0441\u0435\u0442 \u0441 \u0441\u043e\u0431\u043e\u0439 \u043e\u0447\u0435\u0440\u0435\u0434\u043d\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0438.\u00a0 \u0412 \u0438\u044e\u043b\u0435 2017 \u0433\u043e\u0434\u0430 \u0421\u0435\u0439\u043c \u0432 \u0440\u0430\u043c\u043a\u0430\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0440\u0435\u0444\u043e\u0440\u043c\u044b \u043f\u0440\u0438\u043d\u044f\u043b \u0440\u044f\u0434 \u0437\u0430\u043a\u043e\u043d\u043e\u0432, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u044f\u0442 9 \u043d\u0430\u043b\u043e\u0433\u043e\u0432 \u0438\u0437 15 \u043d\u044b\u043d\u0435 \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0445. \u0421\u0430\u043c\u044b\u0435 \u043c\u0430\u0441\u0448\u0442\u0430\u0431\u043d\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u043e\u0442\u0440\u0435\u043d\u044b \u0432 \u0437\u0430\u043a\u043e\u043d\u0430\u0445 \u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435 \u0441 \u043d\u0430\u0441\u0435\u043b\u0435\u043d\u0438\u044f (\u041f\u041d\u041d), \u043e \u043d\u0430\u043b\u043e\u0433\u0435 \u0441\u043e\u043b\u0438\u0434\u0430\u0440\u043d\u043e\u0441\u0442\u0438, \u043e \u043d\u0430\u043b\u043e\u0433\u0435 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f, \u0432 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.inlatplus.lv\/lv\/archives\/publication\/vazhnye-izmeneniya-v-latvijskom-nalogovom-zakonodatelstve-v-2018-godu\" \/>\n<meta property=\"og:site_name\" content=\"Inlatplus\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/inlatplus\" \/>\n<meta property=\"article:modified_time\" content=\"2019-11-21T15:32:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.inlatplus.lv\/wp-content\/uploads\/2020\/06\/inlatplus-sharing.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"523\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\">\n\t<meta name=\"twitter:data1\" content=\"8 minutes\">\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.inlatplus.lv\/ru\/#website\",\"url\":\"https:\/\/www.inlatplus.lv\/ru\/\",\"name\":\"Inlatplus\",\"description\":\"-\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/www.inlatplus.lv\/ru\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"lv\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.inlatplus.lv\/lv\/archives\/publication\/vazhnye-izmeneniya-v-latvijskom-nalogovom-zakonodatelstve-v-2018-godu#webpage\",\"url\":\"https:\/\/www.inlatplus.lv\/lv\/archives\/publication\/vazhnye-izmeneniya-v-latvijskom-nalogovom-zakonodatelstve-v-2018-godu\",\"name\":\"[:ru]\\u0412\\u0430\\u0436\\u043d\\u044b\\u0435 \\u0438\\u0437\\u043c\\u0435\\u043d\\u0435\\u043d\\u0438\\u044f \\u0432 \\u043b\\u0430\\u0442\\u0432\\u0438\\u0439\\u0441\\u043a\\u043e\\u043c \\u043d\\u0430\\u043b\\u043e\\u0433\\u043e\\u0432\\u043e\\u043c \\u0437\\u0430\\u043a\\u043e\\u043d\\u043e\\u0434\\u0430\\u0442\\u0435\\u043b\\u044c\\u0441\\u0442\\u0432\\u0435 \\u0432 2018 \\u0433\\u043e\\u0434\\u0443[:en]Important changes in the Latvian tax legislation in 2018[:lv]Svar\\u012bgas izmai\\u0146as Latvijas nodok\\u013cu likumdo\\u0161an\\u0101 2018.gad\\u0101[:] - 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