{"id":40612,"date":"2024-11-05T11:03:11","date_gmt":"2024-11-05T09:03:11","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=40612"},"modified":"2024-11-05T11:20:27","modified_gmt":"2024-11-05T09:20:27","slug":"planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\/","title":{"rendered":"Pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi \u2013 sak\u0101rto \u0161odien vai maks\u0101 r\u012bt"},"content":{"rendered":"<p><strong>2024.gada s\u0101kum\u0101 daudzu uz\u0146\u0113mumu vad\u012bt\u0101ji un \u012bpa\u0161nieki bija nepat\u012bkami p\u0101rsteigti par to, ka ir j\u0101maks\u0101 uz\u0146\u0113mumu ien\u0101kuma nodoklis (UIN), lai ar\u012b nav bijusi pe\u013c\u0146a, ko sadal\u012bt. K\u0101p\u0113c t\u0101 notika? Uz ko attiecin\u0101mi pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi? <\/strong><\/p>\n<p>Lai pal\u012bdz\u0113tu uz\u0146\u0113mumiem p\u0101rvar\u0113t Covid-19 noteikto ierobe\u017eojumu d\u0113\u013c radu\u0161\u0101s gr\u016bt\u012bbas, 2021.\u20132022.gad\u0101 Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likuma (UIN likums) 10.panta 1.da\u013c\u0101 ietvertie pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi nebija j\u0101piem\u0113ro. Tas \u013c\u0101va piesaist\u012bt aizdevumus no grupas uz\u0146\u0113mumiem un nemaks\u0101t UIN par procentu maks\u0101jumiem neatkar\u012bgi no pa\u0161u kapit\u0101la un gada par\u0101du saist\u012bbu vid\u0113j\u0101 apm\u0113ra attiec\u012bbas.<\/p>\n<p>No 2023.gada pl\u0101n\u0101s kapitaliz\u0101cijas pras\u012bbas atkal ir piem\u0113rojamas piln\u0101 apm\u0113r\u0101. L\u012bdz ar to sabiedr\u012bb\u0101m ir j\u0101v\u0113rt\u0113, vai aizdevumi no grupas uz\u0146\u0113mumiem ir lab\u0101kais veids, k\u0101 finans\u0113t savu att\u012bst\u012bbu.<\/p>\n<p><strong>Ieguld\u012bjuma noz\u012bme uz pa\u0161u kapit\u0101lu<\/strong><\/p>\n<p>Saska\u0146\u0101 ar UIN likuma 10.panta 1.da\u013cas pras\u012bb\u0101m, lai nerastos negat\u012bvas UIN sekas, uz\u0146\u0113mumam ir svar\u012bgi nodro\u0161in\u0101t, ka gada par\u0101dsaist\u012bbu vid\u0113jais apm\u0113rs nep\u0101rsniedz \u010detrk\u0101r\u0161otu pa\u0161u kapit\u0101la apjomu.<\/p>\n<p>Pa\u0161u kapit\u0101l\u0101 pl\u0101n\u0101s kapitaliz\u0101cijas vajadz\u012bb\u0101m netiek ieskait\u012btas ilgtermi\u0146a ieguld\u012bjumu p\u0101rv\u0113rt\u0113\u0161anas rezerves un citas rezerves, kuras nav radu\u0161\u0101s pe\u013c\u0146as sadales rezult\u0101t\u0101. Dom\u0101jot par veidiem, k\u0101 uzlabot uz\u0146\u0113muma pa\u0161u kapit\u0101lu, \u0161\u012b nianse ir j\u0101patur pr\u0101t\u0101. Faktiski tas noz\u012bm\u0113, ka dal\u012bbnieka tie\u0161ie ieguld\u012bjumi uz\u0146\u0113muma pa\u0161u kapit\u0101l\u0101 neder\u0113s, jo tie b\u016btu j\u0101uzskaita k\u0101 rezerve, kas nav radusies pe\u013c\u0146as rezult\u0101t\u0101. Vienlaikus \u0161\u0101du dal\u012bbnieka tie\u0161o ieguld\u012bjumu var\u0113tu veikt ar m\u0113r\u0137i dz\u0113st uzkr\u0101tos zaud\u0113jumus. T\u0101d\u0101 gad\u012bjum\u0101 pa\u0161u kapit\u0101la apm\u0113rs tiktu uzlabots, tostarp ar\u012b pl\u0101n\u0101s kapitaliz\u0101cijas vajadz\u012bb\u0101m.<\/p>\n<p>Pa\u0161u kapit\u0101la apm\u0113ru var pal\u012bdz\u0113t uzlabot ar\u012b ieguld\u012bjuma \u012bpa\u0161umu p\u0101rv\u0113rt\u0113\u0161ana, jo \u0161\u0101du \u012bpa\u0161umu v\u0113rt\u012bbas pieaugums ietekm\u0113 uz\u0146\u0113muma pe\u013c\u0146as\/zaud\u0113jumu poz\u012bciju. Papildus var izmantot tradicion\u0101los pa\u0161u kapit\u0101la uzlabo\u0161anas veidus, piem\u0113ram, pamatkapit\u0101la palielin\u0101\u0161anu, veicot ieguld\u012bjumu pamatkapit\u0101l\u0101, tostarp, izmantojot da\u013cu uzcenojumu. Ja pamatkapit\u0101l\u0101 tiek ieguld\u012btas pras\u012bjuma ties\u012bbas vai k\u0101da cita manta, nepiecie\u0161ams neatkar\u012bga v\u0113rt\u0113t\u0101ja atzinums. Tas, kuru no metod\u0113m izv\u0113l\u0113ties, j\u0101izv\u0113rt\u0113 katr\u0101 konkr\u0113taj\u0101 gad\u012bjum\u0101, \u0146emot v\u0113r\u0101 pieejamo laiku pa\u0161u kapit\u0101la sak\u0101rto\u0161anai, k\u0101 ar\u012b uz\u0146\u0113muma n\u0101kotnes pl\u0101nus.<\/p>\n<p><strong>J\u0101sak\u0101rto l\u012bdz p\u0101rskata gada s\u0101kumam<\/strong><\/p>\n<p>J\u0101patur pr\u0101t\u0101, ka pl\u0101n\u0101s kapitaliz\u0101cijas noteikumu vajadz\u012bb\u0101m ir svar\u012bgs pa\u0161u kapit\u0101la apm\u0113rs p\u0101rskata gada s\u0101kum\u0101. L\u012bdz ar to, pl\u0101nojot 2025.gad\u0101 nepiecie\u0161amo finans\u0113jumu, jau 2024.gada nogal\u0113 ir b\u016btiski veikt nepiecie\u0161am\u0101s darb\u012bbas, lai pa\u0161u kapit\u0101ls b\u016btu atbilsto\u0161\u0101 apm\u0113r\u0101. Ja tas netiek izdar\u012bts l\u012bdz finan\u0161u gada beig\u0101m, tad iesp\u0113jas \u0161o jaut\u0101jumu sak\u0101rtot n\u0101kamaj\u0101 gad\u0101 b\u016bs \u013coti ierobe\u017eotas (jo \u012bpa\u0161i p\u0113c gada p\u0101rskata iesnieg\u0161anas). \u0160is aspekts j\u0101\u0146em v\u0113r\u0101 ar\u012b, dibinot jaunu sabiedr\u012bbu, kura uzreiz pl\u0101no piesaist\u012bt aizdevumu no dal\u012bbnieka vai citas personas, kas nav kred\u012btiest\u0101de vai finan\u0161u iest\u0101de, jo pirmaj\u0101 darb\u012bbas finan\u0161u gad\u0101 pl\u0101n\u0101s kapitaliz\u0101cijas vajadz\u012bb\u0101m iz\u0161\u0137iro\u0161s b\u016bs tie\u0161i s\u0101kotn\u0113jais pamatkapit\u0101ls.<\/p>\n<p>Ja par pa\u0161u kapit\u0101la apm\u0113ru nepar\u016bp\u0113jas laic\u012bgi, tad dal\u012bbniekam var n\u0101kties kapitaliz\u0113t da\u013cu no aizdevuma, lai samazin\u0101tu par procentiem maks\u0101jamo UIN. Tas, savuk\u0101rt, var negat\u012bvi ietekm\u0113t dal\u012bbnieka pl\u0101noto pe\u013c\u0146u no meitas uz\u0146\u0113muma \u012bstenot\u0101 projekta.<\/p>\n<p><strong>Uz ko attiecas pl\u0101n\u0101s kapitaliz\u0101cijas pras\u012bbas?<\/strong><\/p>\n<p>Pl\u0101n\u0101s kapitaliz\u0101cijas pras\u012bbas attiecas gan uz saist\u012btu, gan nesaist\u012btu personu aizdevumiem, ja \u0161\u012bs personas nav kred\u012btiest\u0101des vai finan\u0161u iest\u0101des. Saska\u0146\u0101 ar Valsts ie\u0146\u0113mumu dienesta un Finan\u0161u ministrijas sniegtajiem skaidrojumiem par finan\u0161u iest\u0101di ir atz\u012bstami ar\u012b ieguld\u012bjumu fondi. Piesaistot finans\u0113jumu no kred\u012btiest\u0101des vai finan\u0161u iest\u0101des, j\u0101atceras, ka svar\u012bgi, lai aizdevums no t\u0101s non\u0101ktu tie\u0161i pie Latvijas uz\u0146\u0113muma, nevis caur m\u0101tes uz\u0146\u0113mumu vai k\u0101du citu grupas sabiedr\u012bbu. Ja bankas aizdevums b\u016bs izsniegts grupas sabiedr\u012bbai, kura t\u0101l\u0101k \u0161o finans\u0113jumu b\u016bs aizdevusi Latvijas uz\u0146\u0113mumam, tad tas nevar\u0113s uzskait\u012bt to k\u0101 no bankas sa\u0146emtu aizdevumu.<\/p>\n<p>Saist\u012btu personu aizdevumu gad\u012bjum\u0101 j\u0101pieskata ar\u012b tas, lai noteiktie procenti b\u016btu atbilsto\u0161i tirgus likmei. Ja saist\u012bt\u0101 persona ir no \u0101rvalst\u012bm un tiek p\u0101rsniegts 250\u00a0000 eiro slieksnis, rodas pien\u0101kums sagatavot transfertcenu dokument\u0101ciju procentu apm\u0113ra atbilst\u012bbas pamato\u0161anai.<\/p>\n<p>Nosakot gada par\u0101du saist\u012bbu vid\u0113jo apjomu, \u0146em v\u0113r\u0101 tikai t\u0101s par\u0101du saist\u012bbas, par kur\u0101m attiec\u012bgaj\u0101 taks\u0101cijas period\u0101 ir apr\u0113\u0137in\u0101ti procentu maks\u0101jumi. Vienlaikus normat\u012bvo aktu izpratn\u0113 pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi ir piem\u0113rojami visu veidu procentu maks\u0101jumiem par jebk\u0101da veida par\u0101dsaist\u012bb\u0101m, iz\u0146emot operat\u012bvo nomu. L\u012bdz ar to pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi attiecas ne tikai uz klasiskiem aizdevumiem, bet ar\u012b da\u017e\u0101diem cita veida finans\u0113jumiem, tostarp oblig\u0101cij\u0101m, kas p\u0113d\u0113j\u0101 laik\u0101 k\u013c\u016bst par arvien popul\u0101r\u0101ku finans\u0113juma piesaist\u012b\u0161anas veidu.<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ibizness.lv\/raksti\/finanses\/finanses\/biz-new-planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\/30103?_gl=1*1f8tg61*_ga*MTU3NzQ2MDMxNi4xNjcwMjIzMzUw*_ga_L5TGWFJ7G7*MTczMDc5NjU2MS4xMDUuMC4xNzMwNzk2NTYxLjAuMC4w\" target=\"_blank\" rel=\"noopener\">ibizness.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2024.gada s\u0101kum\u0101 daudzu uz\u0146\u0113mumu vad\u012bt\u0101ji un \u012bpa\u0161nieki bija nepat\u012bkami p\u0101rsteigti par to, ka ir j\u0101maks\u0101 uz\u0146\u0113mumu ien\u0101kuma nodoklis (UIN), lai ar\u012b nav bijusi pe\u013c\u0146a, ko sadal\u012bt. K\u0101p\u0113c t\u0101 notika? Uz ko attiecin\u0101mi pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi? Lai pal\u012bdz\u0113tu uz\u0146\u0113mumiem p\u0101rvar\u0113t Covid-19..<\/p>\n","protected":false},"author":10,"featured_media":40622,"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-40612","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>Pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi \u2013 sak\u0101rto \u0161odien vai maks\u0101 r\u012bt | COBALT<\/title>\n<meta name=\"description\" content=\"2024.gada s\u0101kum\u0101 daudzu uz\u0146\u0113mumu vad\u012bt\u0101ji un \u012bpa\u0161nieki bija nepat\u012bkami p\u0101rsteigti par to, ka ir j\u0101maks\u0101 uz\u0146\u0113mumu ien\u0101kuma nodoklis (UIN), lai ar\u012b nav bijusi pe\u013c\u0146a, ko sadal\u012bt. K\u0101p\u0113c t\u0101 notika? Uz ko attiecin\u0101mi pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi?Lai pal\u012bdz\u0113tu uz\u0146\u0113mumiem p\u0101rvar\u0113t Covid-19 noteikto ierobe\u017eojumu d\u0113\u013c radu\u0161\u0101s gr\u016bt\u012bbas, 2021.\u20132022.gad\u0101 Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likuma (UIN likums) 10.panta 1.da\u013c\u0101 ietvertie pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi nebija j\u0101piem\u0113ro. Tas \u013c\u0101va piesaist\u012bt aizdevumus no grupas uz\u0146\u0113mumiem un nemaks\u0101t UIN par procentu maks\u0101jumiem neatkar\u012bgi no pa\u0161u kapit\u0101la un gada par\u0101du saist\u012bbu vid\u0113j\u0101 apm\u0113ra attiec\u012bbas.No 2023.gada pl\u0101n\u0101s kapitaliz\u0101cijas pras\u012bbas atkal ir piem\u0113rojamas piln\u0101 apm\u0113r\u0101. L\u012bdz ar to sabiedr\u012bb\u0101m ir j\u0101v\u0113rt\u0113, vai aizdevumi no grupas uz\u0146\u0113mumiem ir lab\u0101kais veids, k\u0101 finans\u0113t savu att\u012bst\u012bbu.\" \/>\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\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi \u2013 sak\u0101rto \u0161odien vai maks\u0101 r\u012bt | COBALT\" \/>\n<meta property=\"og:description\" content=\"2024.gada s\u0101kum\u0101 daudzu uz\u0146\u0113mumu vad\u012bt\u0101ji un \u012bpa\u0161nieki bija nepat\u012bkami p\u0101rsteigti par to, ka ir j\u0101maks\u0101 uz\u0146\u0113mumu ien\u0101kuma nodoklis (UIN), lai ar\u012b nav bijusi pe\u013c\u0146a, ko sadal\u012bt. K\u0101p\u0113c t\u0101 notika? Uz ko attiecin\u0101mi pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi?Lai pal\u012bdz\u0113tu uz\u0146\u0113mumiem p\u0101rvar\u0113t Covid-19 noteikto ierobe\u017eojumu d\u0113\u013c radu\u0161\u0101s gr\u016bt\u012bbas, 2021.\u20132022.gad\u0101 Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likuma (UIN likums) 10.panta 1.da\u013c\u0101 ietvertie pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi nebija j\u0101piem\u0113ro. Tas \u013c\u0101va piesaist\u012bt aizdevumus no grupas uz\u0146\u0113mumiem un nemaks\u0101t UIN par procentu maks\u0101jumiem neatkar\u012bgi no pa\u0161u kapit\u0101la un gada par\u0101du saist\u012bbu vid\u0113j\u0101 apm\u0113ra attiec\u012bbas.No 2023.gada pl\u0101n\u0101s kapitaliz\u0101cijas pras\u012bbas atkal ir piem\u0113rojamas piln\u0101 apm\u0113r\u0101. L\u012bdz ar to sabiedr\u012bb\u0101m ir j\u0101v\u0113rt\u0113, vai aizdevumi no grupas uz\u0146\u0113mumiem ir lab\u0101kais veids, k\u0101 finans\u0113t savu att\u012bst\u012bbu.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\/\" \/>\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=\"2024-11-05T09:03:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-05T09:20:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/11\/kelly-sikkema-n4fujs2osng-unsplash.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1707\" \/>\n\t<meta property=\"og:image:height\" content=\"2560\" \/>\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\\\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\\\/\"},\"author\":{\"name\":\"L\u012bva Dumpe\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/person\\\/6bbab99ed584e23881516eaa77c49aa3\"},\"headline\":\"Pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi \u2013 sak\u0101rto \u0161odien vai maks\u0101 r\u012bt\",\"datePublished\":\"2024-11-05T09:03:11+00:00\",\"dateModified\":\"2024-11-05T09:20:27+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\\\/\"},\"wordCount\":1022,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/kelly-sikkema-n4fujs2osng-unsplash.jpg\",\"articleSection\":[\"Uncategorized @lv\"],\"inLanguage\":\"lv-LV\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\\\/\",\"name\":\"Pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi \u2013 sak\u0101rto \u0161odien vai maks\u0101 r\u012bt | COBALT\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/kelly-sikkema-n4fujs2osng-unsplash.jpg\",\"datePublished\":\"2024-11-05T09:03:11+00:00\",\"dateModified\":\"2024-11-05T09:20:27+00:00\",\"description\":\"2024.gada s\u0101kum\u0101 daudzu uz\u0146\u0113mumu vad\u012bt\u0101ji un \u012bpa\u0161nieki bija nepat\u012bkami p\u0101rsteigti par to, ka ir j\u0101maks\u0101 uz\u0146\u0113mumu ien\u0101kuma nodoklis (UIN), lai ar\u012b nav bijusi pe\u013c\u0146a, ko sadal\u012bt. K\u0101p\u0113c t\u0101 notika? Uz ko attiecin\u0101mi pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi?Lai pal\u012bdz\u0113tu uz\u0146\u0113mumiem p\u0101rvar\u0113t Covid-19 noteikto ierobe\u017eojumu d\u0113\u013c radu\u0161\u0101s gr\u016bt\u012bbas, 2021.\u20132022.gad\u0101 Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likuma (UIN likums) 10.panta 1.da\u013c\u0101 ietvertie pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi nebija j\u0101piem\u0113ro. Tas \u013c\u0101va piesaist\u012bt aizdevumus no grupas uz\u0146\u0113mumiem un nemaks\u0101t UIN par procentu maks\u0101jumiem neatkar\u012bgi no pa\u0161u kapit\u0101la un gada par\u0101du saist\u012bbu vid\u0113j\u0101 apm\u0113ra attiec\u012bbas.No 2023.gada pl\u0101n\u0101s kapitaliz\u0101cijas pras\u012bbas atkal ir piem\u0113rojamas piln\u0101 apm\u0113r\u0101. L\u012bdz ar to sabiedr\u012bb\u0101m ir j\u0101v\u0113rt\u0113, vai aizdevumi no grupas uz\u0146\u0113mumiem ir lab\u0101kais veids, k\u0101 finans\u0113t savu att\u012bst\u012bbu.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\\\/#breadcrumb\"},\"inLanguage\":\"lv-LV\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"lv-LV\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/kelly-sikkema-n4fujs2osng-unsplash.jpg\",\"contentUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/kelly-sikkema-n4fujs2osng-unsplash.jpg\",\"width\":1707,\"height\":2560},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi \u2013 sak\u0101rto \u0161odien vai maks\u0101 r\u012bt\"}]},{\"@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\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi \u2013 sak\u0101rto \u0161odien vai maks\u0101 r\u012bt | COBALT","description":"2024.gada s\u0101kum\u0101 daudzu uz\u0146\u0113mumu vad\u012bt\u0101ji un \u012bpa\u0161nieki bija nepat\u012bkami p\u0101rsteigti par to, ka ir j\u0101maks\u0101 uz\u0146\u0113mumu ien\u0101kuma nodoklis (UIN), lai ar\u012b nav bijusi pe\u013c\u0146a, ko sadal\u012bt. K\u0101p\u0113c t\u0101 notika? Uz ko attiecin\u0101mi pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi?Lai pal\u012bdz\u0113tu uz\u0146\u0113mumiem p\u0101rvar\u0113t Covid-19 noteikto ierobe\u017eojumu d\u0113\u013c radu\u0161\u0101s gr\u016bt\u012bbas, 2021.\u20132022.gad\u0101 Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likuma (UIN likums) 10.panta 1.da\u013c\u0101 ietvertie pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi nebija j\u0101piem\u0113ro. Tas \u013c\u0101va piesaist\u012bt aizdevumus no grupas uz\u0146\u0113mumiem un nemaks\u0101t UIN par procentu maks\u0101jumiem neatkar\u012bgi no pa\u0161u kapit\u0101la un gada par\u0101du saist\u012bbu vid\u0113j\u0101 apm\u0113ra attiec\u012bbas.No 2023.gada pl\u0101n\u0101s kapitaliz\u0101cijas pras\u012bbas atkal ir piem\u0113rojamas piln\u0101 apm\u0113r\u0101. L\u012bdz ar to sabiedr\u012bb\u0101m ir j\u0101v\u0113rt\u0113, vai aizdevumi no grupas uz\u0146\u0113mumiem ir lab\u0101kais veids, k\u0101 finans\u0113t savu att\u012bst\u012bbu.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cobalt.legal\/lv\/news-cases\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\/","og_locale":"lv_LV","og_type":"article","og_title":"Pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi \u2013 sak\u0101rto \u0161odien vai maks\u0101 r\u012bt | COBALT","og_description":"2024.gada s\u0101kum\u0101 daudzu uz\u0146\u0113mumu vad\u012bt\u0101ji un \u012bpa\u0161nieki bija nepat\u012bkami p\u0101rsteigti par to, ka ir j\u0101maks\u0101 uz\u0146\u0113mumu ien\u0101kuma nodoklis (UIN), lai ar\u012b nav bijusi pe\u013c\u0146a, ko sadal\u012bt. K\u0101p\u0113c t\u0101 notika? Uz ko attiecin\u0101mi pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi?Lai pal\u012bdz\u0113tu uz\u0146\u0113mumiem p\u0101rvar\u0113t Covid-19 noteikto ierobe\u017eojumu d\u0113\u013c radu\u0161\u0101s gr\u016bt\u012bbas, 2021.\u20132022.gad\u0101 Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likuma (UIN likums) 10.panta 1.da\u013c\u0101 ietvertie pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi nebija j\u0101piem\u0113ro. Tas \u013c\u0101va piesaist\u012bt aizdevumus no grupas uz\u0146\u0113mumiem un nemaks\u0101t UIN par procentu maks\u0101jumiem neatkar\u012bgi no pa\u0161u kapit\u0101la un gada par\u0101du saist\u012bbu vid\u0113j\u0101 apm\u0113ra attiec\u012bbas.No 2023.gada pl\u0101n\u0101s kapitaliz\u0101cijas pras\u012bbas atkal ir piem\u0113rojamas piln\u0101 apm\u0113r\u0101. L\u012bdz ar to sabiedr\u012bb\u0101m ir j\u0101v\u0113rt\u0113, vai aizdevumi no grupas uz\u0146\u0113mumiem ir lab\u0101kais veids, k\u0101 finans\u0113t savu att\u012bst\u012bbu.","og_url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\/","og_site_name":"COBALT","article_publisher":"https:\/\/www.facebook.com\/CobaltLegal\/","article_published_time":"2024-11-05T09:03:11+00:00","article_modified_time":"2024-11-05T09:20:27+00:00","og_image":[{"width":1707,"height":2560,"url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/11\/kelly-sikkema-n4fujs2osng-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\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\/#article","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\/"},"author":{"name":"L\u012bva Dumpe","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/person\/6bbab99ed584e23881516eaa77c49aa3"},"headline":"Pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi \u2013 sak\u0101rto \u0161odien vai maks\u0101 r\u012bt","datePublished":"2024-11-05T09:03:11+00:00","dateModified":"2024-11-05T09:20:27+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\/"},"wordCount":1022,"publisher":{"@id":"https:\/\/www.cobalt.legal\/lv\/#organization"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/11\/kelly-sikkema-n4fujs2osng-unsplash.jpg","articleSection":["Uncategorized @lv"],"inLanguage":"lv-LV"},{"@type":"WebPage","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\/","url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\/","name":"Pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi \u2013 sak\u0101rto \u0161odien vai maks\u0101 r\u012bt | COBALT","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\/#primaryimage"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/11\/kelly-sikkema-n4fujs2osng-unsplash.jpg","datePublished":"2024-11-05T09:03:11+00:00","dateModified":"2024-11-05T09:20:27+00:00","description":"2024.gada s\u0101kum\u0101 daudzu uz\u0146\u0113mumu vad\u012bt\u0101ji un \u012bpa\u0161nieki bija nepat\u012bkami p\u0101rsteigti par to, ka ir j\u0101maks\u0101 uz\u0146\u0113mumu ien\u0101kuma nodoklis (UIN), lai ar\u012b nav bijusi pe\u013c\u0146a, ko sadal\u012bt. K\u0101p\u0113c t\u0101 notika? Uz ko attiecin\u0101mi pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi?Lai pal\u012bdz\u0113tu uz\u0146\u0113mumiem p\u0101rvar\u0113t Covid-19 noteikto ierobe\u017eojumu d\u0113\u013c radu\u0161\u0101s gr\u016bt\u012bbas, 2021.\u20132022.gad\u0101 Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likuma (UIN likums) 10.panta 1.da\u013c\u0101 ietvertie pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi nebija j\u0101piem\u0113ro. Tas \u013c\u0101va piesaist\u012bt aizdevumus no grupas uz\u0146\u0113mumiem un nemaks\u0101t UIN par procentu maks\u0101jumiem neatkar\u012bgi no pa\u0161u kapit\u0101la un gada par\u0101du saist\u012bbu vid\u0113j\u0101 apm\u0113ra attiec\u012bbas.No 2023.gada pl\u0101n\u0101s kapitaliz\u0101cijas pras\u012bbas atkal ir piem\u0113rojamas piln\u0101 apm\u0113r\u0101. L\u012bdz ar to sabiedr\u012bb\u0101m ir j\u0101v\u0113rt\u0113, vai aizdevumi no grupas uz\u0146\u0113mumiem ir lab\u0101kais veids, k\u0101 finans\u0113t savu att\u012bst\u012bbu.","breadcrumb":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\/#breadcrumb"},"inLanguage":"lv-LV","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cobalt.legal\/lv\/news-cases\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\/"]}]},{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\/#primaryimage","url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/11\/kelly-sikkema-n4fujs2osng-unsplash.jpg","contentUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/11\/kelly-sikkema-n4fujs2osng-unsplash.jpg","width":1707,"height":2560},{"@type":"BreadcrumbList","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/planas-kapitalizacijas-noteikumi-sakarto-sodien-vai-maksa-rit\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cobalt.legal\/lv\/"},{"@type":"ListItem","position":2,"name":"Pl\u0101n\u0101s kapitaliz\u0101cijas noteikumi \u2013 sak\u0101rto \u0161odien vai maks\u0101 r\u012bt"}]},{"@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\/40612","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=40612"}],"version-history":[{"count":1,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/40612\/revisions"}],"predecessor-version":[{"id":40613,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/40612\/revisions\/40613"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media\/40622"}],"wp:attachment":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media?parent=40612"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/categories?post=40612"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/country?post=40612"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}