{"id":56296,"date":"2026-07-14T14:31:26","date_gmt":"2026-07-14T11:31:26","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=56296"},"modified":"2026-07-14T14:33:48","modified_gmt":"2026-07-14T11:33:48","slug":"valdes-locekla-domajamais-ienakums-kad-nodoklus-var-nemaksat","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/valdes-locekla-domajamais-ienakums-kad-nodoklus-var-nemaksat\/","title":{"rendered":"Valdes locek\u013ca dom\u0101jamais ien\u0101kums: kad nodok\u013cus var nemaks\u0101t"},"content":{"rendered":"<p><strong>Kapit\u0101lsabiedr\u012bbas valdes loceklim nav oblig\u0101ti j\u0101sa\u0146em atl\u012bdz\u012bba par amata pien\u0101kumu pild\u012b\u0161anu, ta\u010du likum\u0101 \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d atsevi\u0161\u0137os gad\u012bjumos ir noteikts pie\u0146\u0113mums, ka valdes loceklis ir guvis dom\u0101jamo ien\u0101kumu, par kuru maks\u0101jami nodok\u013ci. K\u0101 veidojas valdes locek\u013ca dom\u0101jamais ien\u0101kums? Un k\u0101 to v\u0113rt\u0113jusi tiesa?<\/strong><\/p>\n<h4><span style=\"color: #9fffec;\"><strong>Kad rodas dom\u0101jamais ien\u0101kums<\/strong><\/span><\/h4>\n<p>Likuma \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d (likums par IIN)\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/56880#p8\" target=\"_blank\" rel=\"noopener\">8.panta<\/a>\u00a02.<sup>9<\/sup>da\u013ca noteic \u2013\u00a0<em>uzskata, ka kapit\u0101lsabiedr\u012bbas valdes loceklis guvis ar algas nodokli apliekamu ien\u0101kumu, kas atbilst normat\u012bvajos aktos noteiktajam minim\u0101l\u0101s m\u0113ne\u0161a darba algas apm\u0113ram k\u0101rt\u0113j\u0101 taks\u0101cijas gada m\u0113nes\u012b, kad kapit\u0101lsabiedr\u012bb\u0101 nav bijis neviena darbinieka vai valdes locek\u013ca, kas g\u016bst atl\u012bdz\u012bbu, kura nav maz\u0101ka par normat\u012bvajos aktos noteikto minim\u0101lo m\u0113ne\u0161a darba algas apm\u0113ru, ja attiec\u012bg\u0101 taks\u0101cijas gada m\u0113ne\u0161a apgroz\u012bjums ir liel\u0101ks par normat\u012bvajos aktos noteikto piecu minim\u0101lo m\u0113ne\u0161a darba algu apm\u0113ru<\/em>.<\/p>\n<p>Vienk\u0101r\u0161\u0101k sakot, pien\u0101kums maks\u0101t nodok\u013cus iest\u0101jas, ja vienlaikus izpild\u0101s divi nosac\u012bjumi:<\/p>\n<ul>\n<li>konkr\u0113taj\u0101 m\u0113nes\u012b uz\u0146\u0113muma apgroz\u012bjums p\u0101rsniedz\u00a05 minim\u0101l\u0101s m\u0113ne\u0161algas jeb \u0161obr\u012bd tas ir 3900 eiro;<\/li>\n<li>uz\u0146\u0113mum\u0101 nav neviena darbinieka vai valdes locek\u013ca, kuram b\u016btu noteikta alga vismaz minim\u0101l\u0101s m\u0113ne\u0161algas apm\u0113r\u0101.<\/li>\n<\/ul>\n<p>Ja abi \u0161ie apst\u0101k\u013ci past\u0101v, valsts prezum\u0113, ka valdes loceklis tom\u0113r ir sa\u0146\u0113mis atl\u012bdz\u012bbu, lai gan t\u0101 form\u0101li nav deklar\u0113ta, un no \u0161\u012bs summas ir maks\u0101jami algas nodok\u013ci.<\/p>\n<p>Regul\u0113juma m\u0113r\u0137is ir nov\u0113rst maz ticamas situ\u0101cijas, kad uz\u0146\u0113mums darbojas un sasniedz noteikta apm\u0113ra apgroz\u012bjumu, ta\u010du tam nav darbinieku. \u0160\u0101dos gad\u012bjumos tiek prezum\u0113ts, ka nepiecie\u0161amos darbus veic valdes loceklis, kuram attiec\u012bgi apr\u0113\u0137in\u0101ma vismaz minim\u0101l\u0101 m\u0113ne\u0161a darba alga.<\/p>\n<p>Vienlaikus paredz\u0113ts, ka \u0161o prezumpciju tom\u0113r nepiem\u0113ro, ja iest\u0101jas k\u0101ds no likuma IIN\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/56880#p8\">8.panta<\/a>\u00a02.<sup>10<\/sup>da\u013c\u0101 paredz\u0113tajiem apst\u0101k\u013ciem.<\/p>\n<p>Pirmais iz\u0146\u0113mums attiecas uz jaundibin\u0101t\u0101m sabiedr\u012bb\u0101m, un tas nosaka, ka dom\u0101jamo ien\u0101kumu nepiem\u0113ro taj\u0101 kalend\u0101ra gad\u0101, kad kapit\u0101lsabiedr\u012bba re\u0123istr\u0113ta Uz\u0146\u0113mumu re\u0123istr\u0101.<\/p>\n<h4><span style=\"color: #9fffec;\"><strong>Tiesu prakse<\/strong><\/span><\/h4>\n<h5><strong>Ien\u0101kums nesumm\u0113jas<\/strong><\/h5>\n<p>Otrais iz\u0146\u0113mums ir sare\u017e\u0123\u012bt\u0101ks un praks\u0113 m\u0113dz rad\u012bt str\u012bdus. Proti, dom\u0101jamo ien\u0101kumu nepiem\u0113ro, ja valdes loceklis cit\u0101 kapit\u0101lsabiedr\u012bb\u0101 k\u0101rt\u0113j\u0101 m\u0113nes\u012b g\u016bst atl\u012bdz\u012bbu, kura nav maz\u0101ka par normat\u012bvajos aktos noteikto\u00a05 minim\u0101lo m\u0113ne\u0161a darba algu apm\u0113ru, un abas kapit\u0101lsabiedr\u012bbas ir vien\u0101 uz\u0146\u0113mumu grup\u0101. Vienk\u0101r\u0161\u0101k sakot, ja valdes loceklis pietiekami lielu algu sa\u0146em citviet grupas ietvaros, nav pamata prezum\u0113t, ka vi\u0146\u0161 papildus v\u0113l guvis ien\u0101kumu taj\u0101 sabiedr\u012bb\u0101, kur\u0101 form\u0101li atl\u012bdz\u012bba nav noteikta.<\/p>\n<p>Piem\u0113rs ar otr\u0101 iz\u0146\u0113muma piem\u0113ro\u0161anu ir atrodams administrat\u012bvaj\u0101 liet\u0101 Nr.A420242222, kur\u0101 tiesai bija j\u0101v\u0113rt\u0113 tie\u0161i \u0161is jaut\u0101jums.<\/p>\n<p>\u0160aj\u0101 liet\u0101 sabiedr\u012bba ietilpa uz\u0146\u0113mumu grup\u0101, kur\u0101 bija viens galvenais uz\u0146\u0113mums un vair\u0101ki apak\u0161uz\u0146\u0113mumi. Sabiedr\u012bbas apgroz\u012bjums 2019. un 2020.gad\u0101 katru m\u0113nesi p\u0101rsniedza 2150 eiro \u2013\u00a05 minim\u0101l\u0101s m\u0113ne\u0161a darba algas str\u012bdus period\u0101 \u2013, ta\u010du sabiedr\u012bba nebija deklar\u0113jusi nevienu darba \u0146\u0113m\u0113ju. Valsts ie\u0146\u0113mumu dienests (VID) apr\u0113\u0137in\u0101ja sabiedr\u012bbai papildu valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas un iedz\u012bvot\u0101ju ien\u0101kuma nodokli par abiem valdes locek\u013ciem.<\/p>\n<p class=\"articleQuote\">Praks\u0113 iz\u0161\u0137iro\u0161s ir jaut\u0101jums, vai valdes loceklis vismaz vien\u0101 t\u0101s pa\u0161as uz\u0146\u0113mumu grupas sabiedr\u012bb\u0101 sa\u0146em atl\u012bdz\u012bbu, kas sasniedz piecu minim\u0101lo m\u0113ne\u0161a darba algu apm\u0113ru<\/p>\n<p>Sabiedr\u012bba tam nepiekrita un v\u0113rs\u0101s ties\u0101, nor\u0101dot, ka viens no valdes locek\u013ciem katru m\u0113nesi no vair\u0101k\u0101m grupas sabiedr\u012bb\u0101m kop\u0101 ir sa\u0146\u0113mis atl\u012bdz\u012bbu, kas nebija maz\u0101ka par\u00a05 minim\u0101laj\u0101m m\u0113ne\u0161a darba alg\u0101m. Proti, nepiecie\u0161amais atl\u012bdz\u012bbas apm\u0113rs tika sasniegts, summ\u0113jot atl\u012bdz\u012bbu no vair\u0101k\u0101m grupas sabiedr\u012bb\u0101m, nevis sa\u0146emot to vien\u0101 sabiedr\u012bb\u0101.<\/p>\n<p>Administrat\u012bv\u0101 apgabaltiesa pieteikumu noraid\u012bja, uzsverot, ka iz\u0146\u0113muma norma ir interpret\u0113jama \u0161auri, jo t\u0101 ir atk\u0101pe no visp\u0101r\u0113j\u0101 principa \u2013 nodok\u013cu maks\u0101\u0161anas pien\u0101kuma. Tiesa secin\u0101ja, ka, lai uz\u0146\u0113mumu grup\u0101 ietilpsto\u0161a kapit\u0101lsabiedr\u012bba var\u0113tu nepiem\u0113rot regul\u0113jumu par valdes locek\u013ca dom\u0101jamo ien\u0101kumu, valdes loceklim atl\u012bdz\u012bba vismaz\u00a05 minim\u0101lo m\u0113ne\u0161a darba algu apm\u0113r\u0101 ir j\u0101sa\u0146em vismaz vien\u0101 cit\u0101 t\u0101s pa\u0161as uz\u0146\u0113mumu grupas kapit\u0101lsabiedr\u012bb\u0101.<\/p>\n<p>Apgabaltiesa atzina, ka atl\u012bdz\u012bbu no vair\u0101k\u0101m grupas sabiedr\u012bb\u0101m summ\u0113t nav pie\u013caujams. Tiesa atsauc\u0101s ar\u012b uz regul\u0113juma v\u0113sturisko ra\u0161anos, nor\u0101dot, ka \u0161is iz\u0146\u0113mums paredz\u0113ts tipiskai situ\u0101cijai, kad viens vad\u012bbas uz\u0146\u0113mums p\u0101r\u0113j\u0101m grupas sabiedr\u012bb\u0101m nodro\u0161ina person\u0101lvad\u012bbas, finan\u0161u vad\u012bbas, m\u0101rketinga, administrat\u012bvos vai citus vad\u012bbas pakalpojumus un valdes loceklis attiec\u012bgo atl\u012bdz\u012bbu sa\u0146em tie\u0161i \u0161aj\u0101 vad\u012bbas uz\u0146\u0113mum\u0101.<\/p>\n<p>Tiesa uzsv\u0113ra: ja likumdev\u0113js b\u016btu v\u0113l\u0113jies valdes locek\u013ca k\u0101rt\u0113j\u0101 m\u0113nes\u012b g\u016bto atl\u012bdz\u012bbu summ\u0113t visas uz\u0146\u0113mumu grupas ietvaros, tad t\u0101 ar\u012b norm\u0101 b\u016btu skaidri noteikts.<\/p>\n<p>\u0160is piem\u0113rs uzskat\u0101mi par\u0101da, ka praks\u0113 iz\u0161\u0137iro\u0161s ir jaut\u0101jums, vai valdes loceklis vismaz vien\u0101 t\u0101s pa\u0161as uz\u0146\u0113mumu grupas sabiedr\u012bb\u0101 sa\u0146em atl\u012bdz\u012bbu, kas sasniedz 5\u00a0minim\u0101lo m\u0113ne\u0161a darba algu apm\u0113ru. Ja atbilde ir j\u0101, iz\u0146\u0113mums ir piem\u0113rojams. Savuk\u0101rt, ja atl\u012bdz\u012bba ir sadal\u012bta starp vair\u0101k\u0101m sabiedr\u012bb\u0101m un nevien\u0101 no t\u0101m atsevi\u0161\u0137i nesasniedz \u0161o slieksni, iz\u0146\u0113mums nav piem\u0113rojams un nodok\u013ci ir maks\u0101jami, pat ja kop\u0113jais grupas ietvaros izmaks\u0101tais atl\u012bdz\u012bbas apm\u0113rs faktiski atbilst 5\u00a0minim\u0101laj\u0101m m\u0113ne\u0161a darba alg\u0101m.<\/p>\n<h4><span style=\"color: #9fffec;\"><strong>Ties\u012bbas uz slim\u012bbas pabalstu<\/strong><\/span><\/h4>\n<p><a href=\"https:\/\/www.at.gov.lv\/downloadlawfile\/6482\" target=\"_blank\" rel=\"noopener\">Lieta SKA-55\/2020<\/a>\u00a0ilustr\u0113, ka dom\u0101jamais ien\u0101kums ir tiesiska fikcija, kas rad\u012bta konkr\u0113tam m\u0113r\u0137im, un t\u0101 nav autom\u0101tiski attiecin\u0101ma uz vis\u0101m cit\u0101m tiesiskaj\u0101m sek\u0101m.<\/p>\n<p>\u0160aj\u0101 liet\u0101, kas non\u0101ca l\u012bdz Sen\u0101tam, valdes loceklim, kuram sabiedr\u012bb\u0101 nebija noteikta atl\u012bdz\u012bba, bija veiktas oblig\u0101t\u0101s iemaksas no dom\u0101jam\u0101 ien\u0101kuma, jo sabiedr\u012bbai bija attiec\u012bgs apgroz\u012bjums. Kad valdes loceklis saslima, vi\u0146am s\u0101kotn\u0113ji tika pie\u0161\u0137irts slim\u012bbas pabalsts, ta\u010du v\u0113l\u0101k Valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas a\u0123ent\u016bra atzina, ka pabalsts izmaks\u0101ts nepamatoti, jo, a\u0123ent\u016bras ieskat\u0101, valdes loceklis darba nesp\u0113jas laik\u0101 turpin\u0101ja g\u016bt ien\u0101kumus.<\/p>\n<p>Sen\u0101ts nor\u0101d\u012bja, ka \u0161\u0101 regul\u0113juma m\u0113r\u0137is ir nov\u0113rst oblig\u0101to iemaksu apm\u0113ra optimiz\u0113\u0161anu, sekm\u0113t leg\u0101lu nodarbin\u0101t\u012bbu un mazin\u0101t \u0113nu ekonomiku. T\u0101p\u0113c nodok\u013cu ties\u012bb\u0101s valsts princip\u0101 prezum\u0113, ka valdes loceklis, kuram nav noteikta atl\u012bdz\u012bba, tom\u0113r sa\u0146em atl\u012bdz\u012bbu, kas valsts instit\u016bcij\u0101m netiek pazi\u0146ota. Tom\u0113r Sen\u0101ts uzsv\u0113ra, ka ar to vien nepietiek, lai secin\u0101tu, ka \u0161\u0101dam valdes loceklim nav ties\u012bbu uz slim\u012bbas pabalstu.<\/p>\n<p>Sen\u0101ts secin\u0101ja, ka j\u0113dziens \u201cien\u0101kumi\u201d neattiecas uz situ\u0101ciju, kad ien\u0101kumu g\u016b\u0161ana tiek prezum\u0113ta t\u0101p\u0113c vien, ka par valdes locekli, kam nav noteikta atl\u012bdz\u012bba, ir veiktas oblig\u0101t\u0101s iemaksas, ja vien konkr\u0113taj\u0101 gad\u012bjum\u0101 netiek konstat\u0113ts, ka \u0161\u012b persona ar\u012b faktiski ir guvusi ien\u0101kumus.<\/p>\n<p class=\"articleQuote\">Prezumpcija par dom\u0101jamo ien\u0101kumu ir izveidota, lai nodro\u0161in\u0101tu nodok\u013cu iekas\u0113\u0161anu, ta\u010du t\u0101 pati par sevi nepier\u0101da, ka persona b\u016btu uzskat\u0101ma par faktiski ien\u0101kumus guvu\u0161u<\/p>\n<p>T\u0101d\u0113j\u0101di prezumpcija par dom\u0101jamo ien\u0101kumu ir izveidota, lai nodro\u0161in\u0101tu nodok\u013cu iekas\u0113\u0161anu, ta\u010du t\u0101 pati par sevi nepier\u0101da, ka persona jebkur\u0101 cit\u0101 tiesisk\u0101 jaut\u0101jum\u0101 b\u016btu uzskat\u0101ma par re\u0101li str\u0101d\u0101jo\u0161u vai faktiski ien\u0101kumus guvu\u0161u.<\/p>\n<h4><span style=\"color: #9fffec;\"><strong>Secin\u0101jumi un ieteikumi<\/strong><\/span><\/h4>\n<p>Dom\u0101jam\u0101 ien\u0101kuma prezumpcija iest\u0101jas autom\u0101tiski, tikl\u012bdz kapit\u0101lsabiedr\u012bb\u0101 m\u0113ne\u0161a apgroz\u012bjums p\u0101rsniedz 5\u00a0minim\u0101l\u0101s m\u0113ne\u0161algas un nevienam darbiniekam vai valdes loceklim \u0161aj\u0101 m\u0113nes\u012b nav noteikta atl\u012bdz\u012bba vismaz minim\u0101l\u0101s algas apm\u0113r\u0101.<\/p>\n<p>No \u0161\u012b pien\u0101kuma var izvair\u012bties tikai divos gad\u012bjumos:<\/p>\n<ul>\n<li>kalend\u0101raj\u0101 gad\u0101, kad sabiedr\u012bba tikko re\u0123istr\u0113ta Uz\u0146\u0113mumu re\u0123istr\u0101;<\/li>\n<li>ja valdes loceklis vismaz vien\u0101 cit\u0101 t\u0101s pa\u0161as uz\u0146\u0113mumu grupas sabiedr\u012bb\u0101 sa\u0146em atl\u012bdz\u012bbu, kas nav maz\u0101ka par 5\u00a0minim\u0101laj\u0101m m\u0113ne\u0161alg\u0101m. P\u0113c pa\u0161reiz\u0113j\u0101s tiesu prakses \u0161o atl\u012bdz\u012bbu nedr\u012bkst summ\u0113t no vair\u0101kiem uz\u0146\u0113mumiem, tai j\u0101b\u016bt sa\u0146emtai vien\u0101 konkr\u0113t\u0101 sabiedr\u012bb\u0101.<\/li>\n<\/ul>\n<p>Uz\u0146\u0113mumu grup\u0101m, kas pl\u0101no atalgojuma sadali starp vair\u0101k\u0101m sabiedr\u012bb\u0101m, praktiski ieteicams koncentr\u0113t valdes locek\u013ca atbilsto\u0161o atl\u012bdz\u012bbu vien\u0101 uz\u0146\u0113mum\u0101, nevis sadal\u012bt to pa vair\u0101k\u0101m sabiedr\u012bb\u0101m neliel\u0101s da\u013c\u0101s. Pret\u0113j\u0101 gad\u012bjum\u0101 iz\u0146\u0113mums neb\u016bs piem\u0113rojams, un VID b\u016bs ties\u012bgs piepras\u012bt papildu nodok\u013cu samaksu katr\u0101 no sabiedr\u012bb\u0101m atsevi\u0161\u0137i.<\/p>\n<p>Visbeidzot, j\u0101\u0146em v\u0113r\u0101, ka dom\u0101jam\u0101 ien\u0101kuma prezumpcija ir \u0161auri m\u0113r\u0137\u0113ts nodok\u013cu ties\u012bbu instruments, un to nedr\u012bkst autom\u0101tiski p\u0101rnest uz cit\u0101m tiesiskaj\u0101m attiec\u012bb\u0101m, piem\u0113ram, soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas pabalstu pie\u0161\u0137ir\u0161anu, kur iz\u0161\u0137iro\u0161s ir jaut\u0101jums, vai persona re\u0101li zaud\u0113jusi ien\u0101kumus, nevis tas, vai par to form\u0101li veiktas oblig\u0101t\u0101s iemaksas.<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/bizness\/raksti\/valdes-loceklis\/dalibnieks-un-valdes-loceklis\/biz-new-valdes-locekla-domajamais-ienakums-kad-nodoklus-var-nemaksat\/31152\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kapit\u0101lsabiedr\u012bbas valdes loceklim nav oblig\u0101ti j\u0101sa\u0146em atl\u012bdz\u012bba par amata pien\u0101kumu pild\u012b\u0161anu, ta\u010du likum\u0101 \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d atsevi\u0161\u0137os gad\u012bjumos ir noteikts pie\u0146\u0113mums, ka valdes loceklis ir guvis dom\u0101jamo ien\u0101kumu, par kuru maks\u0101jami nodok\u013ci. K\u0101 veidojas valdes locek\u013ca dom\u0101jamais ien\u0101kums? Un..<\/p>\n","protected":false},"author":10,"featured_media":56302,"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-56296","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 Premium plugin v27.9 (Yoast SEO v27.9) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Valdes locek\u013ca dom\u0101jamais ien\u0101kums: kad nodok\u013cus var nemaks\u0101t | COBALT<\/title>\n<meta name=\"description\" content=\"Kapit\u0101lsabiedr\u012bbas valdes loceklim nav oblig\u0101ti j\u0101sa\u0146em atl\u012bdz\u012bba par amata pien\u0101kumu pild\u012b\u0161anu, ta\u010du likum\u0101 \u201cPar iedz\u012bvot\u0101ju ien\u0101kuma nodokli\u201d atsevi\u0161\u0137os gad\u012bjumos ir noteikts pie\u0146\u0113mums, ka valdes loceklis ir guvis dom\u0101jamo ien\u0101kumu, par kuru maks\u0101jami nodok\u013ci. K\u0101 veidojas valdes locek\u013ca dom\u0101jamais ien\u0101kums? 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