{"id":38791,"date":"2024-08-19T09:37:14","date_gmt":"2024-08-19T06:37:14","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=38791"},"modified":"2024-08-19T09:37:14","modified_gmt":"2024-08-19T06:37:14","slug":"kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\/","title":{"rendered":"K\u0101ds l\u012bgums j\u0101sl\u0113dz ar darbinieku par transportl\u012bdzek\u013ca izdevumu kompens\u0101ciju?"},"content":{"rendered":"<p><strong>Atbilsto\u0161i likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (likums par IIN) 9.panta 1.da\u013cas 16.punkt\u0101, k\u0101 ar\u012b Ministru kabineta (MK) noteikumu Nr.899 \u201cLikuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d\u201d normu piem\u0113ro\u0161anas k\u0101rt\u012bba\u201d 43.punkt\u0101 noteiktajam \u2013 darba dev\u0113js var izmaks\u0101t darbiniekam kompens\u0101ciju par darbiniekam piedero\u0161a personisk\u0101 transportl\u012bdzek\u013ca nolieto\u0161anos 0,04 eiro par katru nobraukto kilometru, bet ne vair\u0101k k\u0101 57 eiro m\u0113nes\u012b, \u0161ai kompens\u0101cijai nepiem\u0113rojot iedz\u012bvot\u0101ju ien\u0101kuma nodokli (IIN).<\/strong><\/p>\n<p><strong>Uz k\u0101da l\u012bguma pamata ir dom\u0101ta \u0161\u012b transportl\u012bdzek\u013ca izmanto\u0161ana? Uz patapin\u0101juma l\u012bguma? Uz cita veida l\u012bguma? Vai ar\u012b pietiek tikai darba l\u012bgum\u0101 ierakst\u012bt, ka darba vajadz\u012bb\u0101m lieto personisko automa\u0161\u012bnu? Jaut\u0101jums rodas t\u0101p\u0113c, ka nav saprotams, ar ko at\u0161\u0137iras patapin\u0101juma l\u012bgums, kad darbinieks automa\u0161\u012bnu nodod bezatl\u012bdz\u012bbas lieto\u0161an\u0101, ar \u0161o nosac\u012bjumu, ka darba dev\u0113jam ir j\u0101sedz izmaksas, kas saist\u012btas ar automa\u0161\u012bnas nolieto\u0161anos.<\/strong><\/p>\n<p>Atbilsto\u0161i likuma par IIN\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/56880-par-iedzivotaju-ienakuma-nodokli#p9\" target=\"_blank\" rel=\"noopener\">9.panta<\/a>\u00a01.da\u013cas 16.punktam ar IIN netiek apliktas kompens\u0101cijas izmaksas. Savuk\u0101rt MK noteikumu Nr.899 43.punkts nosaka, ka\u00a0<em>kompens\u0101cijas izmaksas ir ar\u012b summas, ko darba dev\u0113js darbiniekam izmaks\u0101 sakar\u0101 ar darbiniekam piedero\u0161a personisk\u0101 transportl\u012bdzek\u013ca (kas atbilsto\u0161i darba l\u012bgumam tiek izmantots darba vajadz\u012bb\u0101m) nolieto\u0161anos un kas noteikta 0,04 euro apm\u0113r\u0101 par katru nobraukto kilometru, bet ne vair\u0101k k\u0101 57 euro m\u0113nes\u012b<\/em>.<\/p>\n<p>Turkl\u0101t ar\u012b saska\u0146\u0101 ar Darba likuma (DL)\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/26019-darba-likums#p76\" target=\"_blank\" rel=\"noopener\">76.panta\u00a0<\/a>1.da\u013cas 3.punktu\u00a0<em>darba dev\u0113jam ir pien\u0101kums atl\u012bdzin\u0101t tos darbinieka izdevumus, kuri atbilsto\u0161i darba l\u012bguma noteikumiem nepiecie\u0161ami darba veik\u0161anai vai ar\u012b ir radu\u0161ies ar darba dev\u0113ja piekri\u0161anu, \u012bpa\u0161i izdevumus, kas darbiniekam radu\u0161ies sakar\u0101 ar vi\u0146am piedero\u0161a darba apr\u012bkojuma (kas atbilsto\u0161i dnodoarba l\u012bgumam tiek izmantots darba vajadz\u012bb\u0101m) nolieto\u0161anos (amortiz\u0101ciju)<\/em>.<\/p>\n<p>No iepriek\u0161 min\u0113taj\u0101m norm\u0101m izriet, ka MK noteikumu Nr.899\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/218825-likuma-par-iedzivotaju-ienakuma-nodokli-normu-piemerosanas-kartiba#p43\" target=\"_blank\" rel=\"noopener\">43.punkt\u0101\u00a0<\/a>paredz\u0113tais IIN atvieglojums par nolietojuma kompens\u0101ciju ir piem\u0113rojams vien\u012bgi gad\u012bjumos, kad vieno\u0161an\u0101s par darbinieka transportl\u012bdzek\u013ca izmanto\u0161anu ir nosl\u0113gta uz darba l\u012bguma pamata. \u0160\u0101d\u0101 gad\u012bjum\u0101 darba l\u012bgum\u0101 b\u016btu nepiecie\u0161ams ierakst\u012bt ne tikai, ka darbinieks lieto personisko transportl\u012bdzekli darba vajadz\u012bb\u0101m, bet ar\u012b paredz\u0113t konkr\u0113tus kompens\u0101cijas apm\u0113rus un veidus, k\u0101d\u0101 t\u0101s tiek izmaks\u0101tas.<\/p>\n<p>Turpret\u012b patapin\u0101juma l\u012bgums, saska\u0146\u0101 ar kuru darba dev\u0113js ar darbinieku ir vienojies par t\u0101 personisk\u0101 transportl\u012bdzek\u013ca izmanto\u0161anu, ir no\u0161\u0137irams no darba l\u012bguma. \u0160\u0101ds l\u012bgums tiks pak\u013cauts\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/225418-civillikums\" target=\"_blank\" rel=\"noopener\">Civillikum\u0101<\/a>\u00a0(CL) paredz\u0113tajam regul\u0113jumam par patapin\u0101juma l\u012bgumu, un noteikt\u0101s DL vai MK noteikumu Nr.899 normas par kompens\u0101cijas izmaks\u0101\u0161anu saist\u012bb\u0101 ar transportl\u012bdzek\u013ca nolietojumu nevar\u0113s tikt piem\u0113rotas.<\/p>\n<p>J\u0101nor\u0101da, ka ne CL, ne ar\u012b citi normat\u012bvie akti tie\u0161i neaizliedz darba dev\u0113jam ar darbinieku vienoties ar\u012b par darbiniekam piedero\u0161\u0101 transportl\u012bdzek\u013ca nolietojuma kompens\u0101ciju patapin\u0101juma l\u012bgum\u0101, ta\u010du \u0161\u0101da atruna b\u016btu j\u0101iek\u013cauj konkr\u0113taj\u0101 l\u012bgum\u0101, jo neviens normat\u012bvais akts neuzliek darba dev\u0113jam k\u0101 patapin\u0101juma \u0146\u0113m\u0113jam pien\u0101kumu kompens\u0113t jebk\u0101da veida izdevumus. L\u012bgum\u0101 var\u0113tu veikt atrunu, par to, ka darba dev\u0113jam ir j\u0101veic transportl\u012bdzek\u013ca uztur\u0113\u0161ana, tostarp remonts un apkope.<\/p>\n<p>Ar\u012b attiec\u012bb\u0101 uz IIN nodok\u013ca atvieglojumu j\u0101nor\u0101da, ka tas var tikt piem\u0113rots vien\u012bgi, ja vieno\u0161an\u0101s paredz\u0113ta darba l\u012bgum\u0101 un ja tiek iev\u0113roti MK noteikumu Nr.899 pant\u0101 noteiktie ierobe\u017eojumi (0,04 eiro par katru nobraukto kilometru, bet ne vair\u0101k k\u0101 57 eiro m\u0113nes\u012b). L\u012bdz\u0113ji var vienoties ar\u012b par liel\u0101ku kompens\u0101cijas apm\u0113ru, ta\u010du p\u0101rsnieguma da\u013cai vairs netiek piem\u0113ros IIN atbr\u012bvojums.<\/p>\n<p>Darba dev\u0113jam, izv\u0113loties vieno\u0161anos par darbinieka transportl\u012bdzek\u013ca izmanto\u0161anas iek\u013cau\u0161anu darba vai patapin\u0101juma l\u012bgum\u0101, b\u016btu j\u0101izv\u0113rt\u0113 gan transportl\u012bdzek\u013ca saist\u012bto izmaksu apjoms, gan ar\u012b, cik daudz transportl\u012bdzeklis tiks izmantots tie\u0161i saimnieciskajai darb\u012bbai vai darbinieka priv\u0101taj\u0101m vajadz\u012bb\u0101m. Piem\u0113ram, saska\u0146\u0101 ar Transportl\u012bdzek\u013ca ekspluat\u0101cijas nodok\u013ca un uz\u0146\u0113mumu vieglo transportl\u012bdzek\u013cu nodok\u013ca likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/223536-transportlidzekla-ekspluatacijas-nodokla-un-uznemumu-vieglo-transportlidzeklu-nodokla-likums#p11\" target=\"_blank\" rel=\"noopener\">11.panta<\/a>\u00a03.da\u013cu darba dev\u0113jam b\u016bs pien\u0101kums maks\u0101t uz\u0146\u0113mumu vieglo transportl\u012bdzek\u013cu nodokli (UVTN) neatkar\u012bgi no t\u0101, cik daudz darbinieka transportl\u012bdzeklis tiek izmantots viena m\u0113ne\u0161a ietvaros, ja vieno\u0161an\u0101s nosl\u0113gta saska\u0146\u0101 ar darba l\u012bgumu. Turpret\u012b saska\u0146\u0101 ar min\u0113t\u0101 panta 4.da\u013cu, gad\u012bjum\u0101, ja vieno\u0161an\u0101s iek\u013cauta patapin\u0101juma l\u012bgum\u0101 \u2013 UVTN j\u0101maks\u0101 vien\u012bgi, kad transportl\u012bdzeklis tiek lietots vair\u0101k nek\u0101 15 dienas viena kalend\u0101r\u0101 m\u0113ne\u0161a laik\u0101.<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/raksti\/nodokli\/iedzivotaju-ienakuma-nodoklis\/lv-kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\/29393\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Atbilsto\u0161i likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (likums par IIN) 9.panta 1.da\u013cas 16.punkt\u0101, k\u0101 ar\u012b Ministru kabineta (MK) noteikumu Nr.899 \u201cLikuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d\u201d normu piem\u0113ro\u0161anas k\u0101rt\u012bba\u201d 43.punkt\u0101 noteiktajam \u2013 darba dev\u0113js var izmaks\u0101t darbiniekam kompens\u0101ciju par darbiniekam piedero\u0161a personisk\u0101..<\/p>\n","protected":false},"author":10,"featured_media":38792,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3],"country":[96],"class_list":["post-38791","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lv","country-latvia-lv"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>K\u0101ds l\u012bgums j\u0101sl\u0113dz ar darbinieku par transportl\u012bdzek\u013ca izdevumu kompens\u0101ciju? | COBALT<\/title>\n<meta name=\"description\" content=\"Atbilsto\u0161i likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (likums par IIN) 9.panta 1.da\u013cas 16.punkt\u0101, k\u0101 ar\u012b Ministru kabineta (MK) noteikumu Nr.899 \u201cLikuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d\u201d normu piem\u0113ro\u0161anas k\u0101rt\u012bba\u201d 43.punkt\u0101 noteiktajam \u2013 darba dev\u0113js var izmaks\u0101t darbiniekam kompens\u0101ciju par darbiniekam piedero\u0161a personisk\u0101 transportl\u012bdzek\u013ca nolieto\u0161anos 0,04 eiro par katru nobraukto kilometru, bet ne vair\u0101k k\u0101 57 eiro m\u0113nes\u012b, \u0161ai kompens\u0101cijai nepiem\u0113rojot iedz\u012bvot\u0101ju ien\u0101kuma nodokli (IIN).Uz k\u0101da l\u012bguma pamata ir dom\u0101ta \u0161\u012b transportl\u012bdzek\u013ca izmanto\u0161ana? Uz patapin\u0101juma l\u012bguma? Uz cita veida l\u012bguma? Vai ar\u012b pietiek tikai darba l\u012bgum\u0101 ierakst\u012bt, ka darba vajadz\u012bb\u0101m lieto personisko automa\u0161\u012bnu? Jaut\u0101jums rodas t\u0101p\u0113c, ka nav saprotams, ar ko at\u0161\u0137iras patapin\u0101juma l\u012bgums, kad darbinieks automa\u0161\u012bnu nodod bezatl\u012bdz\u012bbas lieto\u0161an\u0101, ar \u0161o nosac\u012bjumu, ka darba dev\u0113jam ir j\u0101sedz izmaksas, kas saist\u012btas ar automa\u0161\u012bnas nolieto\u0161anos.\" \/>\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.cobalt.legal\/lv\/news-cases\/kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"K\u0101ds l\u012bgums j\u0101sl\u0113dz ar darbinieku par transportl\u012bdzek\u013ca izdevumu kompens\u0101ciju? | COBALT\" \/>\n<meta property=\"og:description\" content=\"Atbilsto\u0161i likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (likums par IIN) 9.panta 1.da\u013cas 16.punkt\u0101, k\u0101 ar\u012b Ministru kabineta (MK) noteikumu Nr.899 \u201cLikuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d\u201d normu piem\u0113ro\u0161anas k\u0101rt\u012bba\u201d 43.punkt\u0101 noteiktajam \u2013 darba dev\u0113js var izmaks\u0101t darbiniekam kompens\u0101ciju par darbiniekam piedero\u0161a personisk\u0101 transportl\u012bdzek\u013ca nolieto\u0161anos 0,04 eiro par katru nobraukto kilometru, bet ne vair\u0101k k\u0101 57 eiro m\u0113nes\u012b, \u0161ai kompens\u0101cijai nepiem\u0113rojot iedz\u012bvot\u0101ju ien\u0101kuma nodokli (IIN).Uz k\u0101da l\u012bguma pamata ir dom\u0101ta \u0161\u012b transportl\u012bdzek\u013ca izmanto\u0161ana? Uz patapin\u0101juma l\u012bguma? Uz cita veida l\u012bguma? Vai ar\u012b pietiek tikai darba l\u012bgum\u0101 ierakst\u012bt, ka darba vajadz\u012bb\u0101m lieto personisko automa\u0161\u012bnu? Jaut\u0101jums rodas t\u0101p\u0113c, ka nav saprotams, ar ko at\u0161\u0137iras patapin\u0101juma l\u012bgums, kad darbinieks automa\u0161\u012bnu nodod bezatl\u012bdz\u012bbas lieto\u0161an\u0101, ar \u0161o nosac\u012bjumu, ka darba dev\u0113jam ir j\u0101sedz izmaksas, kas saist\u012btas ar automa\u0161\u012bnas nolieto\u0161anos.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\/\" \/>\n<meta property=\"og:site_name\" content=\"COBALT\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/CobaltLegal\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-08-19T06:37:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/08\/amber-kipp-jq-pddnpjem-unsplash.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"L\u012bva Dumpe\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"L\u012bva Dumpe\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\\\/\"},\"author\":{\"name\":\"L\u012bva Dumpe\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/person\\\/6bbab99ed584e23881516eaa77c49aa3\"},\"headline\":\"K\u0101ds l\u012bgums j\u0101sl\u0113dz ar darbinieku par transportl\u012bdzek\u013ca izdevumu kompens\u0101ciju?\",\"datePublished\":\"2024-08-19T06:37:14+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\\\/\"},\"wordCount\":852,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2024\\\/08\\\/amber-kipp-jq-pddnpjem-unsplash.jpg\",\"articleSection\":[\"Uncategorized @lv\"],\"inLanguage\":\"lv-LV\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\\\/\",\"name\":\"K\u0101ds l\u012bgums j\u0101sl\u0113dz ar darbinieku par transportl\u012bdzek\u013ca izdevumu kompens\u0101ciju? | COBALT\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2024\\\/08\\\/amber-kipp-jq-pddnpjem-unsplash.jpg\",\"datePublished\":\"2024-08-19T06:37:14+00:00\",\"description\":\"Atbilsto\u0161i likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (likums par IIN) 9.panta 1.da\u013cas 16.punkt\u0101, k\u0101 ar\u012b Ministru kabineta (MK) noteikumu Nr.899 \u201cLikuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d\u201d normu piem\u0113ro\u0161anas k\u0101rt\u012bba\u201d 43.punkt\u0101 noteiktajam \u2013 darba dev\u0113js var izmaks\u0101t darbiniekam kompens\u0101ciju par darbiniekam piedero\u0161a personisk\u0101 transportl\u012bdzek\u013ca nolieto\u0161anos 0,04 eiro par katru nobraukto kilometru, bet ne vair\u0101k k\u0101 57 eiro m\u0113nes\u012b, \u0161ai kompens\u0101cijai nepiem\u0113rojot iedz\u012bvot\u0101ju ien\u0101kuma nodokli (IIN).Uz k\u0101da l\u012bguma pamata ir dom\u0101ta \u0161\u012b transportl\u012bdzek\u013ca izmanto\u0161ana? Uz patapin\u0101juma l\u012bguma? Uz cita veida l\u012bguma? Vai ar\u012b pietiek tikai darba l\u012bgum\u0101 ierakst\u012bt, ka darba vajadz\u012bb\u0101m lieto personisko automa\u0161\u012bnu? 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Uz patapin\u0101juma l\u012bguma? Uz cita veida l\u012bguma? Vai ar\u012b pietiek tikai darba l\u012bgum\u0101 ierakst\u012bt, ka darba vajadz\u012bb\u0101m lieto personisko automa\u0161\u012bnu? Jaut\u0101jums rodas t\u0101p\u0113c, ka nav saprotams, ar ko at\u0161\u0137iras patapin\u0101juma l\u012bgums, kad darbinieks automa\u0161\u012bnu nodod bezatl\u012bdz\u012bbas lieto\u0161an\u0101, ar \u0161o nosac\u012bjumu, ka darba dev\u0113jam ir j\u0101sedz izmaksas, kas saist\u012btas ar automa\u0161\u012bnas nolieto\u0161anos.","og_url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\/","og_site_name":"COBALT","article_publisher":"https:\/\/www.facebook.com\/CobaltLegal\/","article_published_time":"2024-08-19T06:37:14+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/08\/amber-kipp-jq-pddnpjem-unsplash.jpg","type":"image\/jpeg"}],"author":"L\u012bva Dumpe","twitter_card":"summary_large_image","twitter_misc":{"Written by":"L\u012bva Dumpe","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\/#article","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\/"},"author":{"name":"L\u012bva Dumpe","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/person\/6bbab99ed584e23881516eaa77c49aa3"},"headline":"K\u0101ds l\u012bgums j\u0101sl\u0113dz ar darbinieku par transportl\u012bdzek\u013ca izdevumu kompens\u0101ciju?","datePublished":"2024-08-19T06:37:14+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\/"},"wordCount":852,"publisher":{"@id":"https:\/\/www.cobalt.legal\/lv\/#organization"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/08\/amber-kipp-jq-pddnpjem-unsplash.jpg","articleSection":["Uncategorized @lv"],"inLanguage":"lv-LV"},{"@type":"WebPage","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\/","url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\/","name":"K\u0101ds l\u012bgums j\u0101sl\u0113dz ar darbinieku par transportl\u012bdzek\u013ca izdevumu kompens\u0101ciju? | COBALT","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\/#primaryimage"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/08\/amber-kipp-jq-pddnpjem-unsplash.jpg","datePublished":"2024-08-19T06:37:14+00:00","description":"Atbilsto\u0161i likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (likums par IIN) 9.panta 1.da\u013cas 16.punkt\u0101, k\u0101 ar\u012b Ministru kabineta (MK) noteikumu Nr.899 \u201cLikuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d\u201d normu piem\u0113ro\u0161anas k\u0101rt\u012bba\u201d 43.punkt\u0101 noteiktajam \u2013 darba dev\u0113js var izmaks\u0101t darbiniekam kompens\u0101ciju par darbiniekam piedero\u0161a personisk\u0101 transportl\u012bdzek\u013ca nolieto\u0161anos 0,04 eiro par katru nobraukto kilometru, bet ne vair\u0101k k\u0101 57 eiro m\u0113nes\u012b, \u0161ai kompens\u0101cijai nepiem\u0113rojot iedz\u012bvot\u0101ju ien\u0101kuma nodokli (IIN).Uz k\u0101da l\u012bguma pamata ir dom\u0101ta \u0161\u012b transportl\u012bdzek\u013ca izmanto\u0161ana? Uz patapin\u0101juma l\u012bguma? Uz cita veida l\u012bguma? Vai ar\u012b pietiek tikai darba l\u012bgum\u0101 ierakst\u012bt, ka darba vajadz\u012bb\u0101m lieto personisko automa\u0161\u012bnu? Jaut\u0101jums rodas t\u0101p\u0113c, ka nav saprotams, ar ko at\u0161\u0137iras patapin\u0101juma l\u012bgums, kad darbinieks automa\u0161\u012bnu nodod bezatl\u012bdz\u012bbas lieto\u0161an\u0101, ar \u0161o nosac\u012bjumu, ka darba dev\u0113jam ir j\u0101sedz izmaksas, kas saist\u012btas ar automa\u0161\u012bnas nolieto\u0161anos.","breadcrumb":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\/#breadcrumb"},"inLanguage":"lv-LV","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cobalt.legal\/lv\/news-cases\/kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\/"]}]},{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\/#primaryimage","url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/08\/amber-kipp-jq-pddnpjem-unsplash.jpg","contentUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/08\/amber-kipp-jq-pddnpjem-unsplash.jpg","width":2560,"height":1707},{"@type":"BreadcrumbList","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kads-ligums-jasledz-ar-darbinieku-par-transportlidzekla-izdevumu-kompensaciju\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cobalt.legal\/lv\/"},{"@type":"ListItem","position":2,"name":"K\u0101ds l\u012bgums j\u0101sl\u0113dz ar darbinieku par transportl\u012bdzek\u013ca izdevumu kompens\u0101ciju?"}]},{"@type":"WebSite","@id":"https:\/\/www.cobalt.legal\/lv\/#website","url":"https:\/\/www.cobalt.legal\/lv\/","name":"COBALT","description":"Top-tier law services in Estonia, Latvia and Lithuania","publisher":{"@id":"https:\/\/www.cobalt.legal\/lv\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cobalt.legal\/lv\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"lv-LV"},{"@type":"Organization","@id":"https:\/\/www.cobalt.legal\/lv\/#organization","name":"COBALT","url":"https:\/\/www.cobalt.legal\/lv\/","logo":{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/logo\/image\/","url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/cobalt-logo.png","contentUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/cobalt-logo.png","width":400,"height":116,"caption":"COBALT"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/CobaltLegal\/"]},{"@type":"Person","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/person\/6bbab99ed584e23881516eaa77c49aa3","name":"L\u012bva Dumpe","url":"https:\/\/www.cobalt.legal\/lv\/author\/liva\/"}]}},"_links":{"self":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/38791","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/comments?post=38791"}],"version-history":[{"count":1,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/38791\/revisions"}],"predecessor-version":[{"id":38796,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/38791\/revisions\/38796"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media\/38792"}],"wp:attachment":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media?parent=38791"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/categories?post=38791"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/country?post=38791"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}