{"id":9427,"date":"2022-07-11T14:55:19","date_gmt":"2022-07-11T11:55:19","guid":{"rendered":"https:\/\/www.inlatplus.lv\/ru\/?post_type=publication&#038;p=9427"},"modified":"2022-07-11T15:08:01","modified_gmt":"2022-07-11T12:08:01","slug":"dogovor-o-dvojnom-nalogooblozhenii-priostanovlen","status":"publish","type":"publication","link":"https:\/\/www.inlatplus.lv\/lv\/archives\/publication\/dogovor-o-dvojnom-nalogooblozhenii-priostanovlen","title":{"rendered":"L\u012bgums par nodok\u013cu dubult\u0101s uzlik\u0161anas ir aptur\u0113ts"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" src=\"https:\/\/www.inlatplus.lv\/wp-content\/uploads\/2022\/07\/taxes-on-calculator-shows-income-tax-return-sbi-300169256-1-1024x847.jpg\" alt=\"\" class=\"wp-image-9431\" width=\"512\" height=\"424\" srcset=\"https:\/\/www.inlatplus.lv\/wp-content\/uploads\/2022\/07\/taxes-on-calculator-shows-income-tax-return-sbi-300169256-1-1024x847.jpg 1024w, https:\/\/www.inlatplus.lv\/wp-content\/uploads\/2022\/07\/taxes-on-calculator-shows-income-tax-return-sbi-300169256-1-300x248.jpg 300w, https:\/\/www.inlatplus.lv\/wp-content\/uploads\/2022\/07\/taxes-on-calculator-shows-income-tax-return-sbi-300169256-1-768x635.jpg 768w, https:\/\/www.inlatplus.lv\/wp-content\/uploads\/2022\/07\/taxes-on-calculator-shows-income-tax-return-sbi-300169256-1.jpg 1280w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/><\/figure>\n\n<p>2022.gada 16.maij\u0101 Latvijas Saeima pie\u0146\u0113ma l\u0113mumu aptur\u0113t 2010.gad\u0101 nosl\u0113gto (ratific\u0113tu 2012.gad\u0101) l\u012bgumu (konvenciju) par nodok\u013cu dubult\u0101s uzlik\u0161anas un nodok\u013cu nemaks\u0101\u0161anas nov\u0113r\u0161anu attiec\u012bb\u0101 uz ien\u0101kuma un kapit\u0101la nodok\u013ciem starp Latvijas Republikas vald\u012bbu un Krievijas Feder\u0101cijas vald\u012bbu.<\/p>\n\n<p>Sav\u0101 laik\u0101 \u0161\u012b l\u012bguma parakst\u012b\u0161ana kalpoja \u0161\u0101diem m\u0113r\u0137iem:<\/p>\n\n<ol><li>Latvijas-Krievijas att\u012bst\u012bbas veicin\u0101\u0161ana pre\u010du un pakalpojumu tirdzniec\u012bb\u0101, atce\u013cot abu valstu aplik\u0161anu ar vien\u0101diem ien\u0101kumiem vai kapit\u0101lu;<\/li><li>Latvijas un Krievijas nodok\u013cu iest\u0101\u017eu sadarb\u012bbas tiesisk\u0101s b\u0101zes izveide.<\/li><\/ol>\n\n<p>Pamatojoties uz \u0161o l\u012bgumu, bija sp\u0113k\u0101 \u0161\u0101di nodok\u013cu tiesisko attiec\u012bbu principi:<\/p>\n\n<ol><li>l\u012bguma noteikumi nevar atcelt vai ierobe\u017eot l\u012bgumsl\u0113dz\u0113ju valstu nacion\u0101lajos nodok\u013cu ties\u012bbu aktos paredz\u0113tos nodok\u013cu atvieglojumus, respekt\u012bvi, l\u012bguma piem\u0113ro\u0161ana var tikai samazin\u0101t nodok\u013cu slogu nodok\u013cu maks\u0101t\u0101jam, bet nek\u0101d\u0101 gad\u012bjum\u0101 to nepalielin\u0101t;<\/li><li>ja nodok\u013cu maks\u0101t\u0101js ir izdar\u012bjis izv\u0113li par labu l\u012bguma normu piem\u0113ro\u0161anai, tad nodok\u013cu iest\u0101d\u0113m ir pien\u0101kums piem\u0113rot l\u012bguma normas, ja t\u0101s at\u0161\u0137iras no nacion\u0101lo nodok\u013cu ties\u012bbu aktu norm\u0101m;<\/li><li>nodok\u013cu maks\u0101t\u0101jam nav pien\u0101kuma piem\u0113rot l\u012bguma noteikumus, t.i., nodok\u013cu maks\u0101t\u0101jam ir ties\u012bbas izv\u0113l\u0113ties, vai piem\u0113rot nacion\u0101lo ties\u012bbu aktu normas, vai l\u012bguma normas;<\/li><li>l\u012bgum\u0101 nenor\u0101d\u012btie ien\u0101kumu veidi tiek aplikti ar nodokli tikai taj\u0101 valst\u012b, kuras rezidents ir ien\u0101kuma sa\u0146\u0113m\u0113js.<\/li><\/ol>\n\n<p>L\u012bgums paredz\u0113ja ien\u0101kumu veidus, uz kuriem attiecas dubult\u0101 nodok\u013cu uzlik\u0161ana:<\/p>\n\n<ol><li>ien\u0101kumi no nekustam\u0101 \u012bpa\u0161uma cit\u0101 l\u012bgumsl\u0113dz\u0113j\u0101 valst\u012b<\/li><li>ien\u0101kumi no cit\u0101 l\u012bgumsl\u0113dz\u0113j\u0101 valst\u012b eso\u0161\u0101 nekustam\u0101 \u012bpa\u0161uma atsavin\u0101\u0161anas<\/li><li>ien\u0101kumi no t\u0101du da\u013cu atsavin\u0101\u0161anas, kuru v\u0113rt\u012bbas vair\u0101k nek\u0101 50% ir saist\u012btas ar nekustamo \u012bpa\u0161umu, kas atrodas cit\u0101 l\u012bgumsl\u0113dz\u0113j\u0101 valst\u012b<\/li><li>dividendes<\/li><li>procenti<\/li><li>autoratl\u012bdz\u012bba (atl\u012bdz\u012bba par ties\u012bb\u0101m izmantot intelektu\u0101lo \u012bpa\u0161umu)<\/li><li>alga par darbu cit\u0101 l\u012bgumsl\u0113dz\u0113j\u0101 valst\u012b<\/li><li>citas l\u012bgumsl\u0113dz\u0113jas valsts rezidenta uz\u0146\u0113muma direktoru (val\u017eu) atalgojums<\/li><li>te\u0101tra, kino, radio vai telev\u012bzijas m\u0101kslinieka, m\u016bzi\u0137a, sportista ien\u0101kumi no person\u012bg\u0101s darb\u012bbas, kas veiktas cit\u0101 l\u012bgumsl\u0113dz\u0113j\u0101 valst\u012b.<\/li><\/ol>\n\n<p>Ja rodas \u0161\u0101da dubult\u0101 nodok\u013cu uzlik\u0161ana, puses vienojas to nov\u0113rst sekojo\u0161\u0101 k\u0101rt\u012bb\u0101:<\/p>\n\n<ul><li>ja Krievijas nodok\u013cu rezidents g\u016bst ien\u0101kumus vai vi\u0146am ir kapit\u0101ls, kas tiek aplikts ar nodokli Latvij\u0101, tad Latvijas nodoklis tiek ietur\u0113ts no Krievij\u0101 iekas\u0113t\u0101 nodok\u013ca;<\/li><li>ja Latvijas nodok\u013ca rezidents g\u016bst ien\u0101kumus vai vi\u0146am ir kapit\u0101ls, kas tiek aplikts ar nodokli Latvij\u0101, tad Latvija no Latvij\u0101 iekas\u0113t\u0101 nodok\u013ca atskaita Krievijas nodokli.<\/li><\/ul>\n\n<p>Galvenais, kas j\u0101saprot, ir liela at\u0161\u0137ir\u012bba starp j\u0113dzieniem \u201cvalsts pilsonis\u201d un \u201cvalsts nodok\u013cu rezidents\u201d. Galvenais princips ir noteikt vietu, kur cilv\u0113ks faktiski dz\u012bvo. Ide\u0101l\u0101 gad\u012bjum\u0101 vi\u0146\u0161 dz\u012bvo kop\u0101 ar \u0123imeni. Kopum\u0101 persona k\u013c\u016bst par Latvijas nodok\u013cu rezidentu divos gad\u012bjumos:<\/p>\n\n<ul><li>ja vi\u0146\u0161 ir deklar\u0113jis savu past\u0101v\u012bgo dz\u012bvesvietu Latvij\u0101 Pilson\u012bbas un migr\u0101cijas lietu p\u0101rvald\u0113, vai<\/li><li>ja vi\u0146\u0161 gada laik\u0101 uzturas Latvij\u0101 ilg\u0101k par 183 dien\u0101m.<\/li><\/ul>\n\n<p>Kas tad \u012bsti ir main\u012bjies kop\u0161 16.maija?<\/p>\n\n<p>Tagad Latvijas Valsts ie\u0146\u0113mumu dienests, nosakot nodok\u013cu maks\u0101\u0161anas pien\u0101kumu un apr\u0113\u0137inot nodok\u013cu apm\u0113ru, vad\u0101s no nacion\u0101lajiem nodok\u013cu ties\u012bbu aktiem, konkr\u0113ti, no likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d. \u0160is likums nosaka, ka Latvijas Republik\u0101 past\u0101v\u012bgi dz\u012bvojo\u0161o Latvijas iedz\u012bvot\u0101ju ien\u0101kumi tiek aplikti ar nodokli Latvijas Republik\u0101. Taj\u0101 pa\u0161\u0101 laik\u0101 Latvij\u0101 apr\u0113\u0137in\u0101tais nodoklis tiek samazin\u0101ts par summu, kas vien\u0101da ar \u0101rvalst\u012bs samaks\u0101to nodokli. \u0160\u012b nodok\u013cu nomaksa \u0101rvalst\u012bs ir j\u0101apliecina ar \u0101rvalstu nodok\u013cu administr\u0101cijas apstiprin\u0101tiem dokumentiem, kuros nor\u0101d\u012bts ar nodokli apliekamais ien\u0101kums un \u0101rvalst\u012bs samaks\u0101t\u0101 nodok\u013ca summa.<\/p>\n\n<p>Tas noz\u012bm\u0113, ka konvencijas atcel\u0161ana nenoz\u012bm\u0113, ka viens un tas pats ien\u0101kums tiks aplikts ar nodokli piln\u0101 apm\u0113r\u0101 ab\u0101s valst\u012bs (ien\u0101kumu sa\u0146em\u0161anas valst\u012b un nodok\u013cu rezidences valst\u012b). Latvijas Valsts ie\u0146\u0113mumu dienests atskait\u012bs ien\u0101kumu sa\u0146em\u0161anas valst\u012b samaks\u0101to nodokli, apr\u0113\u0137inot nodok\u013ca summu, ja nodok\u013cu maks\u0101t\u0101js iesniegs min\u0113to dokumentu.<\/p>\n\n<p>Faktiski konvencijas atcel\u0161ana noz\u012bm\u0113 neiesp\u0113jam\u012bbu izv\u0113l\u0113ties nodok\u013cu rezidences valsti, k\u0101 ar\u012b apgr\u016btina ien\u0101kuma nodok\u013ca samaksas pier\u0101d\u012b\u0161anu ien\u0101kumu sa\u0146em\u0161anas valst\u012b, jo vienlaikus ar l\u012bguma denons\u0113\u0161anu sadarb\u012bba ar Krievijas nodok\u013cu administr\u0101ciju un inform\u0101cijas apmai\u0146a ir ierobe\u017eota.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2022.gada 16.maij\u0101 Latvijas Saeima pie\u0146\u0113ma l\u0113mumu aptur\u0113t 2010.gad\u0101 nosl\u0113gto (ratific\u0113tu 2012.gad\u0101) l\u012bgumu (konvenciju) par nodok\u013cu dubult\u0101s uzlik\u0161anas un nodok\u013cu nemaks\u0101\u0161anas nov\u0113r\u0161anu attiec\u012bb\u0101 uz ien\u0101kuma un kapit\u0101la nodok\u013ciem starp Latvijas Republikas vald\u012bbu un Krievijas Feder\u0101cijas vald\u012bbu. Sav\u0101 laik\u0101 \u0161\u012b l\u012bguma parakst\u012b\u0161ana kalpoja \u0161\u0101diem m\u0113r\u0137iem: Latvijas-Krievijas att\u012bst\u012bbas veicin\u0101\u0161ana pre\u010du un pakalpojumu tirdzniec\u012bb\u0101, atce\u013cot abu valstu aplik\u0161anu ar [&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\/dogovor-o-dvojnom-nalogooblozhenii-priostanovlen\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u012bgums par nodok\u013cu dubult\u0101s uzlik\u0161anas ir aptur\u0113ts\" \/>\n<meta property=\"og:description\" content=\"16 \u043c\u0430\u044f 2022 \u0433\u043e\u0434\u0430 \u0421\u0435\u0439\u043c \u041b\u0430\u0442\u0432\u0438\u0438 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