L\u012bdz ar to UIN likum\u0101 tiks noteikts, ka UIN maks\u0101t\u0101jas ir ostu p\u0101rvaldes. Min\u0113tais attieksies ar\u012b uz Liep\u0101jas SEZ p\u0101rvaldi, kura veic ostu p\u0101rvaldes funkcijas, un uz t\u0101s darb\u012bbu ir attiecin\u0101mas Ostu likum\u0101 noteikt\u0101s pras\u012bbas.<\/p>\n
\u0145emot v\u0113r\u0101, ka atbilsto\u0161i UIN likuma norm\u0101m ar UIN apliekama b\u0101ze veidojas tad, kad pe\u013c\u0146a tiek sadal\u012bta, nevis g\u016bta, tad no 2026. gada 1. janv\u0101ra ostu p\u0101rvald\u0113m, l\u012bdzv\u0113rt\u012bgi k\u0101 kapit\u0101lsabiedr\u012bb\u0101m, ar UIN apliekamaj\u0101 b\u0101z\u0113 b\u016bs j\u0101iek\u013cauj saimnieciskaj\u0101 darb\u012bb\u0101 g\u016bt\u0101 pe\u013c\u0146as da\u013ca, kura tiek sadal\u012bta, tostarp novirz\u012bta izdevumiem, kas nav saist\u012bti ar saimniecisko darb\u012bbu.<\/p>\n
Tom\u0113r at\u0161\u0137ir\u012bb\u0101 no komercsabiedr\u012bb\u0101m, kuras tiek dibin\u0101tas ar m\u0113r\u0137i g\u016bt pe\u013c\u0146u un attiec\u012bgi ien\u0101kumus no dividend\u0113m izmaks\u0101 to dal\u012bbniekiem, ostu p\u0101rvaldes darbojas, lai att\u012bst\u012btu ostu teritorijas, kur\u0101s darbojas komersanti, visus ie\u0146\u0113mumus novirzot ostu p\u0101rval\u017eu funkciju un darb\u012bbu veik\u0161anai, nor\u0101da FM. Ar\u012b maks\u0101jumi, kas noteikti likumos, kas regul\u0113 ostu un SEZ darb\u012bbu, un izdevumi, kas saist\u012bti ar ostu un speci\u0101lo ekonomisko zonu funkciju un darb\u012bbu veik\u0161anu, ir uzskat\u0101mi par izdevumiem, kas ir saist\u012bti ar saimniecisko darb\u012bbu uz\u0146\u0113muma ien\u0101kuma nodok\u013ca apr\u0113\u0137in\u0101\u0161anas nol\u016bkos.<\/p>\n
Vienlaikus ostu p\u0101rvald\u0113m, piem\u0113ram, var\u0113tu veidoties ar UIN apliekama b\u0101ze gad\u012bjum\u0101, ja t\u0101s ieg\u0101d\u0101jas vai izmanto reprezentat\u012bvu automa\u0161\u012bnu vai veic ziedojumus, kas p\u0101rsniedz UIN likum\u0101 noteiktos krit\u0113rijus. T\u0101pat k\u0101 cit\u0101s nozar\u0113s, kur valsts atbilsto\u0161i normat\u012bviem uzlikusi par pien\u0101kumu nodro\u0161in\u0101t k\u0101das darb\u012bbas, piem\u0113ram, lidostu vai dzelzce\u013ca darb\u012bbas, ar\u012b ostu p\u0101rvald\u0113m, izdevumi, kas rodas nodro\u0161inot ar ostu un SEZ darb\u012bbu regul\u0113jo\u0161ajiem likumiem noteikt\u0101s funkcijas un darb\u012bbas, neveido ar UIN apliekamu objektu.<\/p>\n
T\u0101d\u0113j\u0101di ostu p\u0101rvald\u0113m ir noteikts l\u012bdzv\u0113rt\u012bgs nodok\u013ca regul\u0113jums sal\u012bdzin\u0101jum\u0101 ar citu nozaru komersantiem, \u0146emot v\u0113r\u0101, ka l\u012bdzek\u013ci, kurus t\u0101s g\u016bst no saimniecisk\u0101s darb\u012bbas tiek ieguld\u012bti ostu darb\u012bbu nodro\u0161in\u0101\u0161anai, bez kuras \u0161\u012b saimniecisk\u0101 darb\u012bba nevar\u0113tu past\u0101v\u0113t, skaidro FM.<\/p>\n
Ja ostu p\u0101rvaldei neveidojas ar UIN apliekama b\u0101ze, t\u0101, l\u012bdz p\u0113ctaks\u0101cijas perioda (n\u0101kamais m\u0113nesis p\u0113c taks\u0101cijas perioda) 20. datumam, Valsts ie\u0146\u0113mumu dienestam iesniegs deklar\u0101ciju par taks\u0101cijas periodu, kas attiecas uz p\u0101rskata gada p\u0113d\u0113jo m\u0113nesi.<\/p>\n","protected":false},"excerpt":{"rendered":"L\u012bdz ar to UIN likum\u0101 tiks noteikts, ka UIN maks\u0101t\u0101jas ir ostu p\u0101rvaldes. Min\u0113tais attieksies ar\u012b uz Liep\u0101jas…\n","protected":false},"author":2,"featured_media":39779,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[77,76,35,39,38,36,37,34,40,6477,11531,11532],"class_list":{"0":"post-39778","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-bizness","8":"tag-bizness","9":"tag-business","10":"tag-latvia","11":"tag-latvian","12":"tag-latviesu","13":"tag-latviesu-valoda","14":"tag-latviesuvaloda","15":"tag-latvija","16":"tag-lv","17":"tag-nodokli-un-likumi","18":"tag-ostas","19":"tag-uznemumu-ienakuma-nodoklis"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@lv\/115491353624289482","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/posts\/39778","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/comments?post=39778"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/posts\/39778\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/media\/39779"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/media?parent=39778"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/categories?post=39778"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/tags?post=39778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}