{"id":41097,"date":"2024-11-26T12:44:40","date_gmt":"2024-11-26T10:44:40","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=41097"},"modified":"2024-11-26T12:48:58","modified_gmt":"2024-11-26T10:48:58","slug":"nodoklu-nomaksas-pienakums-organizejot-loterijas-un-konkursus","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/nodoklu-nomaksas-pienakums-organizejot-loterijas-un-konkursus\/","title":{"rendered":"Nodok\u013cu nomaksas pien\u0101kums, organiz\u0113jot loterijas un konkursus"},"content":{"rendered":"<p><strong>Pre\u010du p\u0101rdev\u0113ji un pakalpojumu sniedz\u0113ji izmanto da\u017e\u0101dus r\u012bkus un metodes, lai notur\u0113tu eso\u0161os un piesaist\u012btu jaunus klientus. Tom\u0113r visos gad\u012bjumos uz\u0146\u0113mumam rodas izdevumi \u0161o aktivit\u0101\u0161u nodro\u0161in\u0101\u0161anai, l\u012bdz ar to aktu\u0101ls ir jaut\u0101jums \u2013 vai, organiz\u0113jot \u0161\u012bs aktivit\u0101tes, ir j\u0101maks\u0101 k\u0101ds nodoklis.<\/strong><\/p>\n<p>J\u0101\u0146em v\u0113r\u0101, ka Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likuma (UIN likums) regul\u0113jums \u0161aj\u0101 zi\u0146\u0101 ir visnota\u013c sare\u017e\u0123\u012bts un viet\u0101m pat pretrun\u012bgs. Turkl\u0101t, ne vienm\u0113r UIN likums, Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likums (PVN likums) un likums \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (IIN likums) ir savstarp\u0113ji saska\u0146oti. T\u0101d\u0113\u013c uz\u0146\u0113mumiem j\u0101b\u016bt \u012bpa\u0161i v\u0113r\u012bgiem, lai b\u016btu dro\u0161i, ka nodok\u013cu jom\u0101 tiek nodro\u0161in\u0101ta atbilst\u012bba un izsniegt\u0101 balva nerad\u012bs nepat\u012bkamus p\u0101rsteigumus pa\u0161am komersantam un ar\u012b balvas ieguv\u0113jam.<\/p>\n<p><strong>Pre\u010du un pakalpojumu loterijas<\/strong><\/p>\n<p>Visi ar pre\u010du un pakalpojumu loteriju saist\u012btie izdevumi ir tie\u0161i saist\u012bti ar komersanta saimniecisko darb\u012bbu. Pre\u010du un pakalpojumu loteriju likum\u0101 noteikts, ka par dal\u012bbu \u0161\u0101d\u0101 loterij\u0101 nav j\u0101maks\u0101, ta\u010du dal\u012bbas priek\u0161nosac\u012bjums ir preces vai pakalpojuma ieg\u0101de. \u0160\u0101das loterijas organiz\u0113 pre\u010du ra\u017eot\u0101ji, izplat\u012bt\u0101ji, p\u0101rdev\u0113ji un pakalpojumu sniedz\u0113ji , lai veicin\u0101tu pre\u010du vai pakalpojumu noietu, t\u0101p\u0113c to organiz\u0113\u0161anas izdevumi ir tie\u0161i saist\u012bti ar konkr\u0113t\u0101 komersanta komercdarb\u012bbu.<\/p>\n<p>To tie\u0161\u0101 veid\u0101 apstiprina ar\u012b Ministru kabineta (MK) noteikumu Nr.677 \u201cUz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likuma normu piem\u0113ro\u0161anas noteikumi\u201d 67.3.apak\u0161punkts, kur\u0101 noteikts, ka izdevumi, kas saist\u012bti ar rekl\u0101mas kampa\u0146\u0101m, tostarp izdevumi <em>par pre\u010du vai pakalpojumu loterij\u0101 izsniegtajiem laimestiem, ja tie izsniegti nodok\u013ca maks\u0101t\u0101ja r\u012bkotaj\u0101 loterij\u0101, kas veikta atbilsto\u0161i Pre\u010du un pakalpojumu loteriju likumam, <\/em>ir uzskat\u0101mi par saimniecisk\u0101s darb\u012bbas izdevumiem. T\u0101d\u0113j\u0101di uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca (UIN) vajadz\u012bb\u0101m \u0161ie izdevumi ir atz\u012bstami par rekl\u0101mas izdevumiem. L\u012bdz ar to tie ir piln\u012bb\u0101 atz\u012bstami par saimniecisk\u0101s darb\u012bbas izdevumiem un nerada pien\u0101kumu maks\u0101t UIN. \u0145emot v\u0113r\u0101 min\u0113to, lai ar\u012b PVN likums nesatur specifisku regul\u0113jumu attiec\u012bb\u0101 uz izdevumiem pre\u010du vai pakalpojumu loterij\u0101m, pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) vajadz\u012bb\u0101m \u0161ie izdevumi ir atz\u012bstami par rekl\u0101mas izdevumiem. Priek\u0161nodoklis, kas samaks\u0101ts par pre\u010du vai pakalpojumu loterijas organiz\u0113\u0161anu vai loterijas laimesta ieg\u0101di, ir atskait\u0101ms, ja vien attiec\u012bgo pre\u010du p\u0101rdo\u0161ana vai pakalpojumu snieg\u0161ana ir apliekama ar PVN.<\/p>\n<p>Pre\u010du vai pakalpojumu loterijai ir nepiecie\u0161ama Izlo\u017eu un azartsp\u0113\u013cu uzraudz\u012bbas inspekcijas izsniegta at\u013cauja, kuras sa\u0146em\u0161anai viens no priek\u0161nosac\u012bjumiem ir valsts nodevas samaksa. Pa\u0161reiz\u0113jais valsts nodevas apm\u0113rs ir 25% no loterijas laimestu fonda.<\/p>\n<p>Personai, kura sa\u0146em laimestu, atbilsto\u0161i IIN likuma 9.panta 1.da\u013cas 26.punktam \u0161\u0101ds ien\u0101kums nav apliekams ar IIN. T\u0101d\u0113j\u0101di pre\u010du un pakalpojumu loterijas nerada papildu nodok\u013cu izdevumus ne loterijas organiz\u0113t\u0101jam, ne laimesta ieguv\u0113jam, bet komersantam ir j\u0101nomaks\u0101 valsts nodeva 25% apm\u0113r\u0101.<\/p>\n<p>J\u0101patur pr\u0101t\u0101, ka \u0161is regul\u0113jums attiecas tikai uz pre\u010du un pakalpojumu loterij\u0101m, kas organiz\u0113tas atbilsto\u0161i Pre\u010du un pakalpojumu loteriju likumam un par kur\u0101m ir samaks\u0101ta valsts nodeva.<\/p>\n<p><strong>Citi konkursi un tajos izsniegt\u0101s balvas<\/strong><\/p>\n<p>MK noteikumu Nr.677 67.1. un 67.2.apak\u0161punkt\u0101 noteikts, ka par izdevumiem, kas saist\u012bti ar saimniecisko darb\u012bbu, ir uzskat\u0101mi ar\u012b ar rekl\u0101mas kampa\u0146u saist\u012btie izdevumi:<\/p>\n<ul>\n<li><em>par laimestiem vai balv\u0101m (nep\u0101rsniedzot mazv\u0113rt\u012bga priek\u0161meta v\u0113rt\u012bbu, <\/em>tas ir 20 eiro<em>), kuras tiek laim\u0113tas, izloz\u0113tas vai d\u0101vin\u0101tas, saimniecisk\u0101s darb\u012bbas veic\u0113jam rekl\u0101mas nol\u016bk\u0101 organiz\u0113jot konkursus, kuru rezult\u0101ti tiek atspogu\u013coti pla\u0161sazi\u0146as l\u012bdzek\u013cos;<\/em><\/li>\n<li><em>nodro\u0161inot balvas (nep\u0101rsniedzot mazv\u0113rt\u012bga priek\u0161meta v\u0113rt\u012bbu) citu juridisko personu organiz\u0113tajos publiskos konkursos, ja \u0161o konkursu norises viet\u0101 ir attiec\u012bg\u0101 saimniecisk\u0101s darb\u012bbas veic\u0113ja rekl\u0101ma un konkursi tiek organiz\u0113ti, lai papla\u0161in\u0101tu savas produkcijas vai pakalpojumu noieta tirgu, un dal\u012bbnieku loks \u0161ajos konkursos netiek cit\u0101di ierobe\u017eots, k\u0101 vien\u012bgi nosakot, ka dal\u012bbniekam j\u0101ieg\u0101d\u0101jas attiec\u012bg\u0101 prece vai pakalpojums vai j\u0101atbild uz k\u0101du jaut\u0101jumu.<\/em><\/li>\n<\/ul>\n<p><strong>Normat\u012bvo aktu iev\u0113ro\u0161ana<\/strong><\/p>\n<p>Pirmk\u0101rt, organiz\u0113jot vai piedaloties \u0161\u0101dos konkursos, b\u016btiski nodro\u0161in\u0101t, lai netiktu p\u0101rk\u0101pts Pre\u010du un pakalpojumu loteriju likums. Dal\u012bbai konkursos j\u0101b\u016bt bez maksas un bez pras\u012bbas ieg\u0101d\u0101ties k\u0101du preci vai pakalpojumu. Pret\u0113j\u0101 gad\u012bjum\u0101 nepiecie\u0161ama Izlo\u017eu un azartsp\u0113\u013cu uzraudz\u012bbas inspekcijas izsniegta at\u013cauja. Papildu uzman\u012bba j\u0101velta ar\u012b fizisko personu datu apstr\u0101dei, skaidri nosakot, vai un k\u0101di personas dati tiks ieg\u016bti konkursa vajadz\u012bb\u0101m un k\u0101diem m\u0113r\u0137iem tie tiks izmantoti.<\/p>\n<p>Otrk\u0101rt, lai izdevumi tiktu atz\u012bti par rekl\u0101mas izdevumiem, strikti j\u0101iev\u0113ro MK noteikumu Nr.677 pras\u012bbas, tostarp par balvu v\u0113rt\u012bbu. Ja \u0161\u012bs pras\u012bbas tiek iev\u0113rotas, ar\u012b PVN vajadz\u012bb\u0101m \u0161\u0101du konkursu r\u012bko\u0161anas izdevumi tiek uzskat\u012bti par rekl\u0101mas izdevumiem (proti, veiktiem apliekamu dar\u012bjumu nodro\u0161in\u0101\u0161anai), un priek\u0161nodoklis ir atskait\u0101ms. \u0145emot v\u0113r\u0101 UIN likuma regul\u0113jumu, k\u0101 ar\u012b PVN likuma 1.panta 10.punktu, manupr\u0101t, \u0161\u012bm balv\u0101m nav piem\u0113rojami ierobe\u017eojumi, kas attiecas uz maza apm\u0113ra d\u0101van\u0101m PVN likuma izpratn\u0113.<\/p>\n<p>V\u0113rt\u0113jot MK noteikumu Nr.677 67.1. un 67.2.apak\u0161punktu kontekst\u0101 ar \u0161o pa\u0161u noteikumu 5.pielikuma 3.2.piem\u0113r\u0101 sniegto inform\u0101ciju par d\u0101vanu kartes izsnieg\u0161anu, nav skaidrs, k\u0101d\u0113\u013c ir paredz\u0113tas at\u0161\u0137ir\u012bgas nodok\u013cu sekas atkar\u012bb\u0101 no t\u0101, vai balv\u0101 izsniegt\u0101 d\u0101vanu karte ir izmantojama pie pa\u0161a komersanta vai cita komersanta. \u0160\u0101ds piem\u0113rs, manupr\u0101t, nepamatoti sa\u0161aurina UIN likuma 8.panta 7.da\u013cas 3.punktu un ir pretrun\u0101 ar MK noteikumu Nr.677 67.1. un 67.2.apak\u0161punktiem. P\u0113c b\u016bt\u012bbas \u0161\u0101di izdevumi abos gad\u012bjumos b\u016btu j\u0101atz\u012bst par rekl\u0101mas izdevumiem, jo komersanti \u0161\u0101dus konkursus organiz\u0113 un balvas pie\u0161\u0137ir ar m\u0113r\u0137i piesaist\u012bt jaunus klientus vai notur\u0113t eso\u0161os, t\u0101d\u0113j\u0101di veicinot savu pre\u010du vai pakalpojumu noietu.<\/p>\n<p><strong>Sa\u0146\u0113m\u0113ja identific\u0113\u0161ana, lai atz\u012btu izdevumus<\/strong><\/p>\n<p>Komersantiem, kuri organiz\u0113 konkursus, kuros dal\u012bba ir bez maksas un nav nepiecie\u0161ama pre\u010du vai pakalpojumu ieg\u0101de, j\u0101\u0146em v\u0113r\u0101, ka tad, ja balvas v\u0113rt\u012bba p\u0101rsniegs 20 eiro, var\u0113tu b\u016bt j\u0101maks\u0101 UIN vai iedz\u012bvot\u0101ju ien\u0101kuma nodoklis (IIN).<\/p>\n<p>Ja balvas sa\u0146\u0113m\u0113js netiek identific\u0113ts, izdevumi netiek uzskat\u012bti par saist\u012btiem ar saimniecisko darb\u012bbu, un j\u0101maks\u0101 UIN 25% apm\u0113r\u0101, turkl\u0101t priek\u0161nodoklis nav atskait\u0101ms. Savuk\u0101rt, ja persona tiek identific\u0113ta, tad j\u0101maks\u0101 IIN, piem\u0113rojot progres\u012bv\u0101s likmes atkar\u012bb\u0101 no personas gada ien\u0101kuma apm\u0113ra. \u0160\u0101d\u0101 gad\u012bjum\u0101 izdevumi tiek atz\u012bti par saist\u012btiem ar saimniecisko darb\u012bbu. Iev\u0113rojot min\u0113to, PVN kontekst\u0101 var\u0113tu b\u016bt izdev\u012bg\u0101k identific\u0113t balvas sa\u0146\u0113m\u0113ju.<\/p>\n<p>T\u0101d\u0113\u013c pirms \u0161\u0101da konkursa organiz\u0113\u0161anas komersantiem j\u0101izv\u0113rt\u0113, vai balvas sa\u0146\u0113m\u0113js tiks identific\u0113ts. Konkursa noteikumos dal\u012bbnieki ir j\u0101inform\u0113 par nodok\u013cu ietekmi uz balv\u0101m. Konkursa organiz\u0113t\u0101jam j\u0101izlemj, vai nodokli par pie\u0161\u0137irto balvu nomaks\u0101s pats komersants k\u0101 konkursa organiz\u0113t\u0101js vai ar\u012b tas b\u016bs j\u0101dara pa\u0161am balvas ieguv\u0113jam.<\/p>\n<p><strong>Kad un cik j\u0101maks\u0101?<\/strong><\/p>\n<p>\u0145emot v\u0113r\u0101 IIN likuma 17.panta 10.da\u013c\u0101 sniegto uzskait\u012bjumu par ien\u0101kumiem, no kuriem komersantam ir pien\u0101kums ietur\u0113t IIN izmaksas br\u012bd\u012b, var rasties jaut\u0101jums, vai komersantam, kas izmaks\u0101 vai izsniedz \u0161\u0101du balvu, ir pien\u0101kums ietur\u0113t nodokli. Valsts ie\u0146\u0113mumu dienests (VID) ir skaidrojis, ka komersantam \u0161\u0101da pien\u0101kuma nav, jo konkursos sa\u0146emt\u0101s balvas nav uzskat\u0101mas par d\u0101van\u0101m IIN likuma izpratn\u0113. Vienlaikus konkursu organiz\u0113t\u0101ji nereti izv\u0113las pa\u0161i samaks\u0101t IIN par pie\u0161\u0137irtaj\u0101m balv\u0101m un inform\u0113t par to VID, lai atvieglotu balvas ieguv\u0113ja administrat\u012bvo slogu un nov\u0113rstu nepiecie\u0161am\u012bbu pa\u0161am maks\u0101t IIN no saviem l\u012bdzek\u013ciem. Tas ir \u012bpa\u0161i aktu\u0101li, ja balva tiek pie\u0161\u0137irta mantisk\u0101, nevis naudas izteiksm\u0113.<\/p>\n<p>J\u0101\u0146em v\u0113r\u0101, ka konkursa organiz\u0113t\u0101jam var rasties gr\u016bt\u012bbas prec\u012bzi apr\u0113\u0137in\u0101t maks\u0101jamo IIN, jo tam nav pieejama inform\u0101cija par balvas ieguv\u0113ja gada ien\u0101kumu apm\u0113ru un to, vai attiec\u012bgaj\u0101 gad\u0101 balvas ieguv\u0113js ir sa\u0146\u0113mis citas balvas l\u012bdz\u012bgos konkursos. Parasti organiz\u0113t\u0101ji piem\u0113ro 23% likmi, ta\u010du prec\u012bzs apr\u0113\u0137ins var b\u016bt sare\u017e\u0123\u012bts. Saska\u0146\u0101 ar IIN likuma 9.panta 1.da\u013cas 10.punktu <em>konkursos un sacens\u012bb\u0101s sa\u0146emt\u0101s mantisk\u0101s un naudas balvas (pr\u0113mijas), kuru kop\u0113j\u0101 v\u0113rt\u012bba taks\u0101cijas gad\u0101 nep\u0101rsniedz 143 eiro, un publiskos starptautiskos konkursos g\u016bt\u0101s balvas, kuru kop\u0113j\u0101 v\u0113rt\u012bba gad\u0101 nep\u0101rsniedz 1423<\/em> <em>eiro<\/em>, nav apliekamas ar IIN.<\/p>\n<p>Ar \u0161obr\u012bd Saeim\u0101 izskat\u0101majiem groz\u012bjumiem IIN likum\u0101 ir paredz\u0113ts palielin\u0101t \u0161o neapliekamo balvu kop\u0113jo v\u0113rt\u012bbu l\u012bdz 1500 eiro gad\u0101, attiecinot to gan uz viet\u0113jiem, gan starptautiskiem konkursiem.<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ibizness.lv\/raksti\/finanses\/finanses\/biz-new-nodoklu-nomaksas-pienakums-organizejot-loterijas-un-konkursus\/30338\" target=\"_blank\" rel=\"noopener\">ibizness.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pre\u010du p\u0101rdev\u0113ji un pakalpojumu sniedz\u0113ji izmanto da\u017e\u0101dus r\u012bkus un metodes, lai notur\u0113tu eso\u0161os un piesaist\u012btu jaunus klientus. Tom\u0113r visos gad\u012bjumos uz\u0146\u0113mumam rodas izdevumi \u0161o aktivit\u0101\u0161u nodro\u0161in\u0101\u0161anai, l\u012bdz ar to aktu\u0101ls ir jaut\u0101jums \u2013 vai, organiz\u0113jot \u0161\u012bs aktivit\u0101tes, ir j\u0101maks\u0101 k\u0101ds..<\/p>\n","protected":false},"author":10,"featured_media":41102,"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-41097","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>Nodok\u013cu nomaksas pien\u0101kums, organiz\u0113jot loterijas un konkursus | COBALT<\/title>\n<meta name=\"description\" content=\"Pre\u010du p\u0101rdev\u0113ji un pakalpojumu sniedz\u0113ji izmanto da\u017e\u0101dus r\u012bkus un metodes, lai notur\u0113tu eso\u0161os un piesaist\u012btu jaunus klientus. Tom\u0113r visos gad\u012bjumos uz\u0146\u0113mumam rodas izdevumi \u0161o aktivit\u0101\u0161u nodro\u0161in\u0101\u0161anai, l\u012bdz ar to aktu\u0101ls ir jaut\u0101jums \u2013 vai, organiz\u0113jot \u0161\u012bs aktivit\u0101tes, ir j\u0101maks\u0101 k\u0101ds nodoklis.J\u0101\u0146em v\u0113r\u0101, ka Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likuma (UIN likums) regul\u0113jums \u0161aj\u0101 zi\u0146\u0101 ir visnota\u013c sare\u017e\u0123\u012bts un viet\u0101m pat pretrun\u012bgs. Turkl\u0101t, ne vienm\u0113r UIN likums, Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likums (PVN likums) un likums \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (IIN likums) ir savstarp\u0113ji saska\u0146oti. T\u0101d\u0113\u013c uz\u0146\u0113mumiem j\u0101b\u016bt \u012bpa\u0161i v\u0113r\u012bgiem, lai b\u016btu dro\u0161i, ka nodok\u013cu jom\u0101 tiek nodro\u0161in\u0101ta atbilst\u012bba un izsniegt\u0101 balva nerad\u012bs nepat\u012bkamus p\u0101rsteigumus pa\u0161am komersantam un ar\u012b balvas ieguv\u0113jam.\" \/>\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\/nodoklu-nomaksas-pienakums-organizejot-loterijas-un-konkursus\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nodok\u013cu nomaksas pien\u0101kums, organiz\u0113jot loterijas un konkursus | COBALT\" \/>\n<meta property=\"og:description\" content=\"Pre\u010du p\u0101rdev\u0113ji un pakalpojumu sniedz\u0113ji izmanto da\u017e\u0101dus r\u012bkus un metodes, lai notur\u0113tu eso\u0161os un piesaist\u012btu jaunus klientus. Tom\u0113r visos gad\u012bjumos uz\u0146\u0113mumam rodas izdevumi \u0161o aktivit\u0101\u0161u nodro\u0161in\u0101\u0161anai, l\u012bdz ar to aktu\u0101ls ir jaut\u0101jums \u2013 vai, organiz\u0113jot \u0161\u012bs aktivit\u0101tes, ir j\u0101maks\u0101 k\u0101ds nodoklis.J\u0101\u0146em v\u0113r\u0101, ka Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likuma (UIN likums) regul\u0113jums \u0161aj\u0101 zi\u0146\u0101 ir visnota\u013c sare\u017e\u0123\u012bts un viet\u0101m pat pretrun\u012bgs. Turkl\u0101t, ne vienm\u0113r UIN likums, Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likums (PVN likums) un likums \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (IIN likums) ir savstarp\u0113ji saska\u0146oti. T\u0101d\u0113\u013c uz\u0146\u0113mumiem j\u0101b\u016bt \u012bpa\u0161i v\u0113r\u012bgiem, lai b\u016btu dro\u0161i, ka nodok\u013cu jom\u0101 tiek nodro\u0161in\u0101ta atbilst\u012bba un izsniegt\u0101 balva nerad\u012bs nepat\u012bkamus p\u0101rsteigumus pa\u0161am komersantam un ar\u012b balvas ieguv\u0113jam.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/nodoklu-nomaksas-pienakums-organizejot-loterijas-un-konkursus\/\" \/>\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=\"2024-11-26T10:44:40+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-26T10:48:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/11\/azartspeles-nodokli.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1927\" \/>\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=\"5 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\\\/nodoklu-nomaksas-pienakums-organizejot-loterijas-un-konkursus\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/nodoklu-nomaksas-pienakums-organizejot-loterijas-un-konkursus\\\/\"},\"author\":{\"name\":\"L\u012bva Dumpe\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/person\\\/6bbab99ed584e23881516eaa77c49aa3\"},\"headline\":\"Nodok\u013cu nomaksas pien\u0101kums, organiz\u0113jot loterijas un konkursus\",\"datePublished\":\"2024-11-26T10:44:40+00:00\",\"dateModified\":\"2024-11-26T10:48:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/nodoklu-nomaksas-pienakums-organizejot-loterijas-un-konkursus\\\/\"},\"wordCount\":1649,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/nodoklu-nomaksas-pienakums-organizejot-loterijas-un-konkursus\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/azartspeles-nodokli.jpg\",\"articleSection\":[\"Uncategorized @lv\"],\"inLanguage\":\"lv-LV\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/nodoklu-nomaksas-pienakums-organizejot-loterijas-un-konkursus\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/nodoklu-nomaksas-pienakums-organizejot-loterijas-un-konkursus\\\/\",\"name\":\"Nodok\u013cu nomaksas pien\u0101kums, organiz\u0113jot loterijas un konkursus | COBALT\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/nodoklu-nomaksas-pienakums-organizejot-loterijas-un-konkursus\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/nodoklu-nomaksas-pienakums-organizejot-loterijas-un-konkursus\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/azartspeles-nodokli.jpg\",\"datePublished\":\"2024-11-26T10:44:40+00:00\",\"dateModified\":\"2024-11-26T10:48:58+00:00\",\"description\":\"Pre\u010du p\u0101rdev\u0113ji un pakalpojumu sniedz\u0113ji izmanto da\u017e\u0101dus r\u012bkus un metodes, lai notur\u0113tu eso\u0161os un piesaist\u012btu jaunus klientus. Tom\u0113r visos gad\u012bjumos uz\u0146\u0113mumam rodas izdevumi \u0161o aktivit\u0101\u0161u nodro\u0161in\u0101\u0161anai, l\u012bdz ar to aktu\u0101ls ir jaut\u0101jums \u2013 vai, organiz\u0113jot \u0161\u012bs aktivit\u0101tes, ir j\u0101maks\u0101 k\u0101ds nodoklis.J\u0101\u0146em v\u0113r\u0101, ka Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likuma (UIN likums) regul\u0113jums \u0161aj\u0101 zi\u0146\u0101 ir visnota\u013c sare\u017e\u0123\u012bts un viet\u0101m pat pretrun\u012bgs. Turkl\u0101t, ne vienm\u0113r UIN likums, Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likums (PVN likums) un likums \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (IIN likums) ir savstarp\u0113ji saska\u0146oti. 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Tom\u0113r visos gad\u012bjumos uz\u0146\u0113mumam rodas izdevumi \u0161o aktivit\u0101\u0161u nodro\u0161in\u0101\u0161anai, l\u012bdz ar to aktu\u0101ls ir jaut\u0101jums \u2013 vai, organiz\u0113jot \u0161\u012bs aktivit\u0101tes, ir j\u0101maks\u0101 k\u0101ds nodoklis.J\u0101\u0146em v\u0113r\u0101, ka Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likuma (UIN likums) regul\u0113jums \u0161aj\u0101 zi\u0146\u0101 ir visnota\u013c sare\u017e\u0123\u012bts un viet\u0101m pat pretrun\u012bgs. Turkl\u0101t, ne vienm\u0113r UIN likums, Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likums (PVN likums) un likums \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (IIN likums) ir savstarp\u0113ji saska\u0146oti. T\u0101d\u0113\u013c uz\u0146\u0113mumiem j\u0101b\u016bt \u012bpa\u0161i v\u0113r\u012bgiem, lai b\u016btu dro\u0161i, ka nodok\u013cu jom\u0101 tiek nodro\u0161in\u0101ta atbilst\u012bba un izsniegt\u0101 balva nerad\u012bs nepat\u012bkamus p\u0101rsteigumus pa\u0161am komersantam un ar\u012b balvas ieguv\u0113jam.","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\/nodoklu-nomaksas-pienakums-organizejot-loterijas-un-konkursus\/","og_locale":"lv_LV","og_type":"article","og_title":"Nodok\u013cu nomaksas pien\u0101kums, organiz\u0113jot loterijas un konkursus | COBALT","og_description":"Pre\u010du p\u0101rdev\u0113ji un pakalpojumu sniedz\u0113ji izmanto da\u017e\u0101dus r\u012bkus un metodes, lai notur\u0113tu eso\u0161os un piesaist\u012btu jaunus klientus. Tom\u0113r visos gad\u012bjumos uz\u0146\u0113mumam rodas izdevumi \u0161o aktivit\u0101\u0161u nodro\u0161in\u0101\u0161anai, l\u012bdz ar to aktu\u0101ls ir jaut\u0101jums \u2013 vai, organiz\u0113jot \u0161\u012bs aktivit\u0101tes, ir j\u0101maks\u0101 k\u0101ds nodoklis.J\u0101\u0146em v\u0113r\u0101, ka Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likuma (UIN likums) regul\u0113jums \u0161aj\u0101 zi\u0146\u0101 ir visnota\u013c sare\u017e\u0123\u012bts un viet\u0101m pat pretrun\u012bgs. Turkl\u0101t, ne vienm\u0113r UIN likums, Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likums (PVN likums) un likums \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (IIN likums) ir savstarp\u0113ji saska\u0146oti. T\u0101d\u0113\u013c uz\u0146\u0113mumiem j\u0101b\u016bt \u012bpa\u0161i v\u0113r\u012bgiem, lai b\u016btu dro\u0161i, ka nodok\u013cu jom\u0101 tiek nodro\u0161in\u0101ta atbilst\u012bba un izsniegt\u0101 balva nerad\u012bs nepat\u012bkamus p\u0101rsteigumus pa\u0161am komersantam un ar\u012b balvas ieguv\u0113jam.","og_url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/nodoklu-nomaksas-pienakums-organizejot-loterijas-un-konkursus\/","og_site_name":"COBALT","article_publisher":"https:\/\/www.facebook.com\/CobaltLegal\/","article_published_time":"2024-11-26T10:44:40+00:00","article_modified_time":"2024-11-26T10:48:58+00:00","og_image":[{"width":2560,"height":1927,"url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/11\/azartspeles-nodokli.jpg","type":"image\/jpeg"}],"author":"L\u012bva Dumpe","twitter_card":"summary_large_image","twitter_misc":{"Written by":"L\u012bva Dumpe","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/nodoklu-nomaksas-pienakums-organizejot-loterijas-un-konkursus\/#article","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/nodoklu-nomaksas-pienakums-organizejot-loterijas-un-konkursus\/"},"author":{"name":"L\u012bva Dumpe","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/person\/6bbab99ed584e23881516eaa77c49aa3"},"headline":"Nodok\u013cu nomaksas pien\u0101kums, organiz\u0113jot loterijas un konkursus","datePublished":"2024-11-26T10:44:40+00:00","dateModified":"2024-11-26T10:48:58+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/nodoklu-nomaksas-pienakums-organizejot-loterijas-un-konkursus\/"},"wordCount":1649,"publisher":{"@id":"https:\/\/www.cobalt.legal\/lv\/#organization"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/nodoklu-nomaksas-pienakums-organizejot-loterijas-un-konkursus\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/11\/azartspeles-nodokli.jpg","articleSection":["Uncategorized @lv"],"inLanguage":"lv-LV"},{"@type":"WebPage","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/nodoklu-nomaksas-pienakums-organizejot-loterijas-un-konkursus\/","url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/nodoklu-nomaksas-pienakums-organizejot-loterijas-un-konkursus\/","name":"Nodok\u013cu nomaksas pien\u0101kums, organiz\u0113jot loterijas un konkursus | COBALT","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/nodoklu-nomaksas-pienakums-organizejot-loterijas-un-konkursus\/#primaryimage"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/nodoklu-nomaksas-pienakums-organizejot-loterijas-un-konkursus\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/11\/azartspeles-nodokli.jpg","datePublished":"2024-11-26T10:44:40+00:00","dateModified":"2024-11-26T10:48:58+00:00","description":"Pre\u010du p\u0101rdev\u0113ji un pakalpojumu sniedz\u0113ji izmanto da\u017e\u0101dus r\u012bkus un metodes, lai notur\u0113tu eso\u0161os un piesaist\u012btu jaunus klientus. Tom\u0113r visos gad\u012bjumos uz\u0146\u0113mumam rodas izdevumi \u0161o aktivit\u0101\u0161u nodro\u0161in\u0101\u0161anai, l\u012bdz ar to aktu\u0101ls ir jaut\u0101jums \u2013 vai, organiz\u0113jot \u0161\u012bs aktivit\u0101tes, ir j\u0101maks\u0101 k\u0101ds nodoklis.J\u0101\u0146em v\u0113r\u0101, ka Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likuma (UIN likums) regul\u0113jums \u0161aj\u0101 zi\u0146\u0101 ir visnota\u013c sare\u017e\u0123\u012bts un viet\u0101m pat pretrun\u012bgs. Turkl\u0101t, ne vienm\u0113r UIN likums, Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likums (PVN likums) un likums \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (IIN likums) ir savstarp\u0113ji saska\u0146oti. 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