{"id":664,"date":"2004-08-20T00:00:00","date_gmt":"2004-08-19T21:00:00","guid":{"rendered":"http:\/\/rusojuz.lv\/lv\/20-08-2004-ka-noturet-griestus-vai-namipasnieku-patvalas-ierobezosana-ar-nodoklu-palidzibu\/"},"modified":"2019-03-22T20:24:04","modified_gmt":"2019-03-22T18:24:04","slug":"ka-noturet-griestus-vai-namipasnieku-patvalas-ierobezosana-ar-nodoklu-palidzibu","status":"publish","type":"post","link":"https:\/\/rusojuz.lv\/lv\/ka-noturet-griestus-vai-namipasnieku-patvalas-ierobezosana-ar-nodoklu-palidzibu\/","title":{"rendered":"K\u0101 notur\u0113t \u201cgriestus\u201d vai nam\u012bpa\u0161nieku patva\u013cas ierobe\u017eo\u0161ana ar nodok\u013cu pal\u012bdz\u012bbu."},"content":{"rendered":"<p>Nodok\u013cu parad\u012bze<\/p>\n<p>      Valst\u012bs ar tirgus ekonomiku nekustam\u0101 \u012bpa\u0161uma nodoklis ir neat\u0146emams atrib\u016bts. Parasti \u0161is nodoklis tiek iekas\u0113ts neatkar\u012bgi no t\u0101 vai \u012bpa\u0161ums tiek izmantots vai netiek izmantots ien\u0101kumu ieg\u016b\u0161anai, bet ja nekustamais \u012bpa\u0161ums (zeme vai b\u016bves) tiek izmantots komerci\u0101lajiem m\u0113r\u0137iem, tad no nodok\u013ciem nevar nedz pasl\u0113pties, nedz izvair\u012bties. Tikai Latvij\u0101 nodok\u013cu aplik\u0161anas nacion\u0101l\u0101s \u012bpatn\u012bbas \u013cauj nam\u012bpa\u0161niekiem, kuri iz\u012br\u0113 dz\u012bvok\u013cus, dz\u012bvot viegli un br\u012bvi bez nekustam\u0101 \u012bpa\u0161uma nodok\u013ca (maks\u0101jot vien\u012bgi zemes nodokli).<\/p>\n<p>      Var censties izskaidrot \u0161\u0101du politekonomisko anom\u0101liju ar to, ka nosakot \u012bres maksas \u201cgriestus \u201ddenacionaliz\u0113to namu \u012bpa\u0161nieku ties\u012bbas tiek ierobe\u017eotas. \u0160\u0101dos apst\u0101k\u013cos \u201cnabaga\u201d nam\u012bpa\u0161niekiem pat tr\u016bkst l\u012bdzek\u013cu lai uztur\u0113tu savu nekust\u0101mo \u012bpa\u0161umu, par nodokli pat nerun\u0101jot! Tiesa gan, \u201c\u012bres griesti\u201d pasarg\u0101 tikai tos \u012brniekus, kuriem bija padomju laikos sl\u0113gtie beztermi\u0146a \u012bres l\u012bgumi. Jaunajiem iem\u012btniekiem, kuri ir iev\u0101ku\u0161ies p\u0113d\u0113jo gadu laik\u0101 j\u0101maks\u0101 tik cik pieprasa saimnieks, bet taj\u0101 pat laik\u0101 no nodok\u013cu aplik\u0161anas ir atbr\u012bvoti visi iz\u012br\u0113tie dz\u012bvok\u013ci \u2013 gan tie, kurus ie\u0146em jaunie m\u012btnieki, gan tie, kuros dz\u012bvo \u201cvecie iem\u012btnieki\u201d.<\/p>\n<p>       Patlaban sp\u0113k\u0101 eso\u0161\u0101 likumdo\u0161ana paredz, ka no 2005. gada 1. janv\u0101ra tiks atcelti visi \u012bres maksas ierobe\u017eojumi, ta\u010du nav paredz\u0113tas nek\u0101das izmai\u0146as likum\u0101 par nekustam\u0101 \u012bpa\u0161uma nodokli! T\u0101das nodok\u013cu parad\u012bzes nam\u012bpa\u0161niekiem, bez jebk\u0101da j\u0113dz\u012bga pamatojuma, nav nevien\u0101 civiliz\u0113t\u0101 valst\u012b. Nav br\u012bnums, ka m\u0101jok\u013cu tirgus v\u0113rt\u012bba nemit\u012bgi pieaug, jo neviena cita uz\u0146\u0113m\u0113jdarb\u012bbas joma ne\u013cauj ieg\u016bt t\u0101dus ien\u0101kumus, k\u0101dus s\u0101ks g\u016bt nam\u012bpa\u0161nieki p\u0113c \u201c\u012bres griestu\u201d atcel\u0161anas. Tas ir par iemeslu tam, ka aug piepras\u012bjums p\u0113c nekust\u0101m\u0101 \u012bpa\u0161uma, bet l\u012bdz\u0101s piepras\u012bjumam ar\u012b m\u0101jok\u013cu cenas, savuk\u0101rt l\u012bdz\u0101s m\u0101jok\u013cu cen\u0101m pieaug ar\u012b to \u012bres maksa.<\/p>\n<p><H2>      <\/H2><\/p>\n<p><H2>       Likumdev\u0113ju lietussargs  <\/H2><\/p>\n<p>       Komercijas veicin\u0101\u0161ana m\u0101jok\u013cu \u012bres nozar\u0113, kas ir atbr\u012bvota no jebk\u0101das nodok\u013cu regul\u0113\u0161anas, noved\u012bs ( prec\u012bz\u0101k \u2013 jau noved) pie neredz\u0113t\u0101s nam\u012bpa\u0161nieku iedz\u012bvo\u0161an\u0101s mant\u0101 un v\u0113l nebiju\u0161as pla\u0161u iedz\u012bvot\u0101ju sl\u0101\u0146u aplaup\u012b\u0161anas. Pirmk\u0101rt, tas attiecas uz denacionaliz\u0113to namu \u201cvecajiem m\u012btniekiem\u201d, kuri risk\u0113 palikt bez jumta virs galvas.<\/p>\n<p>      Patlaban sp\u0113k\u0101 eso\u0161ais Likums &#8220;Par nekustam\u0101 \u012bpa\u0161uma nodokli&#8221; paredz, ka no 2004. gada 1. janv\u0101ra ar nodokli netiek apliktas  \u201cindividu\u0101lo dz\u012bvojamo namu apb\u016bvei piedero\u0161\u0101s \u0113kas, ja t\u0101s netiek izmantotas saimniecisk\u0101s darb\u012bbas veik\u0161anai; dz\u012bvojamo \u0113ku da\u013cas, kuras tiek izmantotas m\u0101jok\u013ciem, un m\u0101kslinieku darbn\u012bcas, kuras netiek izmantotas saimniecisk\u0101s darb\u012bbas veik\u0161anai \u201d. It k\u0101 viss b\u016btu maksim\u0101li skaidri. Ja saimnieks izmanto dz\u012bvokli, lai tur dz\u012bvotu kop\u0101 ar \u0123imeni, tad nekustam\u0101 \u012bpa\u0161uma nodokli nevajag maks\u0101t, ja dz\u012bvojam\u0101 plat\u012bba tiek iz\u012br\u0113ta, tad esi tik laipns, samaks\u0101 nodokli. <\/p>\n<p>        Viss atduras pret to, k\u0101d\u0101 veid\u0101 tiek interpret\u0113ts j\u0113dziens \u201csaimniecisk\u0101s darb\u012bbas veik\u0161ana\u201d.<\/p>\n<p>       Liekas, k\u0101das gan te var b\u016bt interpret\u0101cijas? Dz\u012bvok\u013cu iz\u012br\u0113\u0161ana ar m\u0113r\u0137i g\u016bt ien\u0101kumus nep\u0101rprotami ir viens no \u201csaimniecisk\u0101s darb\u012bbas\u201d veidiem. \u0160\u0101du viedokli izteica ar\u012b visi manis aptauj\u0101tie juristi, taj\u0101 skait\u0101 tie, kuri ie\u0146em atbild\u012bgus amatus R\u012bgas dom\u0113. Tom\u0113r izpildvaras gaite\u0146os valda pavisam cita pieeja. Ministru Kabineta Noteikumi Nr. 131 kategoriski apgalvo: \u201cDz\u012bvok\u013ca vai individu\u0101l\u0101 dz\u012bvojam\u0101 nama iz\u012br\u0113\u0161ana netiek uzskat\u012bta par saimniecisko darb\u012bbu\u201d. T\u0101d\u0113j\u0101di vald\u012bba ir izsniegusi nam\u012bpa\u0161niekiem pilnu nodok\u013cu indul\u0123enci. Neskatoties uz to vai no nelaim\u012bgajiem \u012brniekiem prasa 1 latu par kvadr\u0101tmetru vai 10 latus \u2013 nekas no t\u0101 pa\u0161vald\u012bbas bud\u017eet\u0101 netiek (pa\u0161vald\u012bbas bud\u017eet\u0101 tiek p\u0101rskait\u012bti 100% no nekust\u0101m\u0101 \u012bpa\u0161uma nodok\u013ca un vair\u0101k nek\u0101 70% no iekas\u0113t\u0101 fizisko personu ien\u0101kumu nodok\u013ca). Un tas viss ir neskatoties uz to, ka  tie\u0161i pa\u0161vald\u012bb\u0101m (it \u012bpa\u0161i R\u012bgas domei) ir uzlikts par pien\u0101kumu \u201csniegt pal\u012bdz\u012bbu dz\u012bvok\u013cu jaut\u0101jumu risin\u0101\u0161an\u0101\u201d un nodro\u0161in\u0101t ar pajumti tos nelaim\u012bgos, kurus nam\u012bpa\u0161nieki izliek uz ielas par nesam\u0113r\u012bg\u0101s dz\u012bvok\u013ca \u012bres nemaks\u0101\u0161anu. T\u0101da ir Indu\u013ca Em\u0161a vald\u012bbas piekopt\u0101 ties\u012bbu un pien\u0101kumu, pilnvaru un atbild\u012bbas sadale.<\/p>\n<p>                Protams, nav izsl\u0113gts, ka patreiz\u0113j\u0101 ne visai lo\u0123isk\u0101 j\u0113dziena \u201csaimniecisk\u0101s darb\u012bbas veik\u0161ana\u201d interpret\u0101cija ir radusies t\u0101d\u0113\u013c, ka l\u012bdz 2003. gada beig\u0101m nekustam\u0101 \u012bpa\u0161uma nodok\u013ca likum\u0101 bija sp\u0113k\u0101 norma, kas atbr\u012bvoja no nodok\u013ca maks\u0101\u0161anas par iz\u012br\u0113to m\u0101jokli. MK Noteikumi Nr. 131 to pie\u0146em\u0161anas br\u012bd\u012b (2000.g. apr\u012bl\u012b) princip\u0101 tikai apstiprin\u0101ja \u0161o likuma normu. Tom\u0113r kop\u0161 2004. gada janv\u0101ra likum\u0101 nav normas, kas paredz\u0113tu t\u0101das darb\u012bbas k\u0101 dz\u012bvok\u013cu iz\u012br\u0113\u0161ana atbr\u012bvot no nekust\u0101m\u0101 \u012bpa\u0161uma nodok\u013ca, savuk\u0101rt MK Noteikumos Nr. 131 t\u0101da norma ir palikusi un turpina darboties t\u0101pat k\u0101 likuma norma, kas bija sp\u0113k\u0101 l\u012bdz 2003. gada beig\u0101m. J\u0101\u0146em v\u0113r\u0101 tas fakts, ka \u201c\u012bres griesti\u201d joproj\u0101m past\u0101v un sabiedr\u012bba turpina dz\u012bvot cer\u012bb\u0101, ka galu gal\u0101 Saeima ar\u012b p\u0113c 2005. gada 1. janv\u0101ra v\u0113l uz k\u0101du laiku pagarin\u0101s \u201cgriestu\u201d past\u0101v\u0113\u0161anu. Savuk\u0101rt nodok\u013ca iekas\u0113\u0161ana par iz\u012br\u0113tajiem dz\u012bvok\u013ciem var pastiprin\u0101t to sp\u0113ku politisk\u0101s poz\u012bcijas, kuri uzst\u0101j\u012bgi pieprasa \u012bres maksas ierobe\u017eojumu atcel\u0161anu.<\/p>\n<p>      \u201cGriesti\u201d vai nodoklis?<\/p>\n<p>      Var izveidoties priek\u0161stats, ka dz\u012bvok\u013cu \u012bres maksas ierobe\u017eojums un nodok\u013ca iekas\u0113\u0161ana par iz\u012br\u0113tajiem dz\u012bvok\u013ciem \u2013 tie ir savstarp\u0113ji  izsl\u0113dzo\u0161i varianti. T\u0101 sac\u012bt, ja ir \u201c\u012bres griesti\u201d, tad nevar piepras\u012bt maks\u0101t nodokli iemaksu. Ta\u010du ja nam\u012bpa\u0161niekiem uzliek par pien\u0101kumu maks\u0101t nodokli, tad it k\u0101 b\u016btu nelo\u0123iski ierobe\u017eot vi\u0146u ties\u012bbas pa\u0161iem noteikt \u012bres maksas apm\u0113ru. Paties\u012bb\u0101 \u0161\u0101ds pretstat\u012bjums ir nepamatots un augst\u0101k att\u0113lot\u0101 alternat\u012bva ir aplama. Lieta ir t\u0101da, ka \u012bres maksas ierobe\u017eojums, t\u0101pat k\u0101 nodok\u013cu aplik\u0161ana veic regul\u0113jo\u0161\u0101s funkcijas un \u0161aj\u0101 kvalit\u0101t\u0113 var savstarp\u0113ji saskan\u0113t. <\/p>\n<p>      Princip\u0101 nekustam\u0101 \u012bpa\u0161uma nodoklim piem\u012bt divas funkcijas: fisk\u0101l\u0101 (valsts kases, prec\u012bz\u0101k \u2013 pa\u0161vald\u012bbu bud\u017eeta ien\u0101kumu da\u013cas papildin\u0101\u0161ana ) un regul\u0113jo\u0161\u0101 ( nekust\u0101m\u0101 \u012bpa\u0161uma izmanto\u0161anas veidu ietekm\u0113\u0161ana ). Par nodok\u013ca fisk\u0101lo noz\u012bmi publikai ir pietiekami skaidrs priek\u0161stats, un PCTVL darba grupas priek\u0161likums novirz\u012bt nodok\u013ca ien\u0101kumus municip\u0101lo m\u0101jok\u013cu celtniec\u012bbai, diez vai k\u0101dam rad\u012bs iebildumus. Pagaid\u0101m daudzi politi\u0137i, kuri sprie\u017e par nepiecie\u0161am\u012bbu saglab\u0101t \u201cgriestus\u201d l\u012bdz laikam, kad tiks realiz\u0113ta v\u0113rien\u012bga municip\u0101l\u0101s celtniec\u012bbas programma klus\u0113jot apiet jaut\u0101jumu par \u0161\u012bs programmas finans\u0113\u0161anas avotiem. <\/p>\n<p>      Kas attiecas uz nekustam\u0101 \u012bpa\u0161uma nodokli regul\u0113jo\u0161o meh\u0101nismu, tad par to der\u0113tu parun\u0101t s\u012bk\u0101k. Daudziem par to visp\u0101r nav nek\u0101da priek\u0161stata. <\/p>\n<p>      Lieta t\u0101da, ka nekust\u0101m\u0101 \u012bpa\u0161uma nodoklis mudina \u012bpa\u0161niekus izmantot namus un zemi daudz racion\u0101l\u0101k un efekt\u012bv\u0101k, iesaistot \u0161os \u012bpa\u0161umus saimnieciskaj\u0101 darb\u012bb\u0101 un neturot zem p\u016bra. <\/p>\n<p>      Paskaidrosim to ar konkr\u0113tu piem\u0113ru.<\/p>\n<p>Aritm\u0113tika p\u0101rdom\u0101m.  <\/p>\n<p>     Ac\u012bmredzami, jo augst\u0101ka ir dz\u012bvok\u013ca \u012bres maksa, jo gr\u016bt\u0101k ir atrast \u012brnieku un attiec\u012bgi ar\u012b dz\u012bvoklis ilg\u0101ku laiku st\u0101v\u0113s tuk\u0161s un netiks izmantots. K\u0101 piem\u0113ru \u0146emsim divistabu dz\u012bvokli ar kop\u0113jo plat\u012bbu 50 kvadr\u0101tmetri. \u012apa\u0161nieks var piepras\u012bt par to ikm\u0113ne\u0161a \u012bres maksu 100 lati ( 2 latus par 1 m2). Tom\u0113r uz \u0161\u0101diem noteikumiem b\u016bs gr\u016bti atrast \u012brnieku un pie\u0146emsim, ka \u0161\u012b iemesla d\u0113\u013c dz\u012bvoklis tiks izmantots tikai pusi no visa laika ( 50% &#8211; 0,5 ). \u012apa\u0161nieka ikgad\u0113jais ien\u0101kums tad sast\u0101d\u012bs 100 x 12 x 0,5 = 600 latu. <\/p>\n<p>      Cits variants. \u012apa\u0161nieks nosaka \u012bres maksu 50 latus m\u0113nes\u012b ( 1 latu par 1 m2). \u0160aj\u0101 gad\u012bjum\u0101 \u012brnieku b\u016bs viegl\u0101k atrast un dz\u012bvoklis tiks iz\u012br\u0113ts jau 75% ( 0,75) no visa laika. Rezult\u0101t\u0101 \u012bpa\u0161nieka ikgad\u0113jais ien\u0101kums sast\u0101d\u012bs 50 x 12 x 0,75 = 450 latu.<\/p>\n<p>      Tre\u0161ais variants \u2013 maksim\u0101lais. \u012apa\u0161nieks pieprasa maksu 25 latus m\u0113nes\u012b (0,50 latus par 1 kv. metru \u2013 patlaban sp\u0113k\u0101 eso\u0161ie \u201c\u012bres griesti\u201d ). \u0160aj\u0101 gad\u012bjum\u0101 \u012bpa\u0161nieks nekav\u0113joties var\u0113s atrast \u012brnieku un dz\u012bvoklis   tiks izmantots visu laiku. \u012apa\u0161nieka ien\u0101kums tad sast\u0101d\u012bs: 25 x 12 x 1,0 = 300 latu. <\/p>\n<p>      Secin\u0101jums: ja nav nodok\u013ca, tad \u012bpa\u0161niekam ir izdev\u012bg\u0101k (ien\u0101kums liel\u0101ks!) piepras\u012bt maksim\u0101li lielu \u012bres maksu, neskatoties uz to, ka liel\u0101ko laika da\u013cu dz\u012bvoklis b\u016bs tuk\u0161s un l\u012bdz ar to liel\u0101kam cilv\u0113ku skaitam neb\u016bs jumta virs galvas.<\/p>\n<p>      Tagad pie\u0146emsim, ka dz\u012bvok\u013ca \u012bpa\u0161niekam ir j\u0101maks\u0101 nekustam\u0101 \u012bpa\u0161uma nodoklis, kura lielums ( saska\u0146\u0101 ar sp\u0113k\u0101 eso\u0161o likumdo\u0161anu) sast\u0101d\u012bs 1,5 % ( 0,015) no kadastr\u0101l\u0101s v\u0113rt\u012bbas. Dz\u012bvok\u013ca kadastr\u0101lo v\u0113rt\u012bbu nosaka t\u0101 tirgus v\u0113rt\u012bba un kadastr\u0101l\u0101 v\u0113rt\u012bba ir tie\u0161i atkar\u012bga no t\u0101 k\u0101du ien\u0101kumu \u012bpa\u0161nieks cer ieg\u016bt un k\u0101du \u012bres maksu vi\u0146\u0161 uzst\u0101da. Par pamatu apr\u0113\u0137inam \u0146emsim attiec\u012bbu starp zemes kadastr\u0101lo v\u0113rt\u012bbu (KV) un ikgad\u0113jo \u012bres maksu ( \u012aM ) par t\u0101s izmanto\u0161anu, kura sast\u0101da 5 % ( 0,05) no KV. Tad : KV = \u012aM \/ 0,05 vai KV = \u012aM x 20. <\/p>\n<p>      Pirmaj\u0101 variant\u0101 dz\u012bvok\u013ca kadastr\u0101l\u0101 v\u0113rt\u012bba b\u016bs : 100 x 12 x 20 = 24 000 latu. Nekust\u0101m\u0101 \u012bpa\u0161uma nodoklis sast\u0101d\u012bs 24 000 x 0,015 = 360 latu, bet \u012bpa\u0161nieka ien\u0101kums sast\u0101d\u012bs: 600 \u2013 360 = 240 latu.<\/p>\n<p>      Otraj\u0101 gad\u012bjum\u0101 dz\u012bvok\u013ca KV b\u016bs : 50 x 12 x 20 = 12 000 latu, nodoklis: 12 000 x 0,015 = 180 latu, ien\u0101kums : 450 \u2013 180 = 270 latu. <\/p>\n<p>      Ir redzams, ka otraj\u0101 variant\u0101 \u012bpa\u0161nieka ien\u0101kums b\u016bs liel\u0101ks. Vi\u0146am b\u016bs izdev\u012bg\u0101k ilg\u0101ku laiku iz\u012br\u0113t dz\u012bvokli neskatoties pat uz to, ka \u012bres maksa b\u016bs daudz zem\u0101ka.  <\/p>\n<p>        Tilts no \u0161odienas uz r\u012btdienu <\/p>\n<p><H3>        Skrupulozs las\u012bt\u0101js var sar\u0113\u0137in\u0101t, ka tre\u0161aj\u0101 variant\u0101 nodoklis sast\u0101d\u012bs 90 latus, bet \u012bpa\u0161nieka ien\u0101kums b\u016bs tikai 300 \u2013 90 = 210 latu. \u0160eit las\u012bt\u0101jam ar\u012b rodas dabisks jaut\u0101jums: bet k\u0101 t\u0101d\u0101 gad\u012bjum\u0101 var run\u0101t par nodok\u013ca pozit\u012bvo ietekmi ?<\/H3><\/p>\n<p><H3>      Tom\u0113r ar\u012b raksta autors neb\u016bt nav vientiesis. Nav gr\u016bti iedom\u0101ties, ka es speci\u0101li min\u0113ju tre\u0161o variantu, lai ilustr\u0113tu nodok\u013ca regul\u0113\u0161anas iesp\u0113jas. Proti: likumdev\u0113js var atbr\u012bvot no nodok\u013ca \u012bpa\u0161niekus, kuri iz\u012br\u0113 m\u0101jok\u013cus par \u012bres maksu, kas nep\u0101rsniedz patlaban noteiktos \u201c\u012bres griestus\u201d \u2013 0,48 latus par kv. metru. Tad tre\u0161aj\u0101 variant\u0101 ien\u0101kums paliks iepriek\u0161\u0113jais \u2013 300 latu un b\u016bs pats augst\u0101kais no visiem izskat\u012btajiem variantiem.<\/H3><\/p>\n<p><H3>     To nam\u012bpa\u0161nieku atbr\u012bvo\u0161ana no nekustam\u0101 \u012bpa\u0161uma nodok\u013ca, kuri iz\u012br\u0113 dz\u012bvok\u013cus par maksu, kas nep\u0101rsniedz patlaban eksist\u0113jo\u0161os \u201cgriestus\u201d, \u013caus uzcelt tilti\u0146u no patreiz\u0113j\u0101 st\u0101vok\u013ca ( ir \u201cgriesti\u201d, nav nodok\u013ca) uz neizb\u0113gu n\u0101kotni, kad \u201c\u012bres maksas griestu\u201d vairs neb\u016bs. <\/H3><\/p>\n<p><H3>     PCTVL darba grupas poz\u012bcijas b\u016bt\u012bba ir nevis m\u016b\u017e\u012bgi saglab\u0101t \u201cgriestus\u201d un nevis jau patreiz aizvietot \u201cgriestus\u201d ar nodok\u013cu regul\u0113\u0161anu. Galvenais m\u016bsu idej\u0101 ir tas, lai br\u012bd\u012b, kad dz\u012bvok\u013ca \u012bres maksas ierobe\u017eojumi p\u0101rst\u0101s darboties, tiktu ieviesta efekt\u012bva nekust\u0101m\u0101 \u012bpa\u0161uma nodok\u013ca pielieto\u0161ana, kura nevis administrat\u012bvi, bet gan t\u012bri ekonomiski ne\u013caus nam\u012bpa\u0161niekiem  nesam\u0113r\u012bgi paaugstin\u0101t m\u0101jok\u013cu \u012bres maksu.                  <\/H3><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nodok\u013cu parad\u012bze Valst\u012bs ar tirgus ekonomiku nekustam\u0101 \u012bpa\u0161uma nodoklis ir neat\u0146emams atrib\u016bts. Parasti \u0161is nodoklis tiek iekas\u0113ts neatkar\u012bgi no t\u0101 vai \u012bpa\u0161ums tiek izmantots vai netiek izmantots ien\u0101kumu ieg\u016b\u0161anai, bet ja nekustamais \u012bpa\u0161ums (zeme vai b\u016bves) tiek izmantots komerci\u0101lajiem m\u0113r\u0137iem, tad no nodok\u013ciem nevar nedz pasl\u0113pties, nedz izvair\u012bties. Tikai Latvij\u0101 nodok\u013cu aplik\u0161anas nacion\u0101l\u0101s \u012bpatn\u012bbas \u013cauj [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":665,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[88],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rusojuz.lv\/lv\/wp-json\/wp\/v2\/posts\/664"}],"collection":[{"href":"https:\/\/rusojuz.lv\/lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rusojuz.lv\/lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rusojuz.lv\/lv\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rusojuz.lv\/lv\/wp-json\/wp\/v2\/comments?post=664"}],"version-history":[{"count":2,"href":"https:\/\/rusojuz.lv\/lv\/wp-json\/wp\/v2\/posts\/664\/revisions"}],"predecessor-version":[{"id":1389,"href":"https:\/\/rusojuz.lv\/lv\/wp-json\/wp\/v2\/posts\/664\/revisions\/1389"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rusojuz.lv\/lv\/wp-json\/wp\/v2\/media\/665"}],"wp:attachment":[{"href":"https:\/\/rusojuz.lv\/lv\/wp-json\/wp\/v2\/media?parent=664"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rusojuz.lv\/lv\/wp-json\/wp\/v2\/categories?post=664"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rusojuz.lv\/lv\/wp-json\/wp\/v2\/tags?post=664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}