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No 1.jūnija algas nodokļa grāmatiņas būs tikai elektroniskā formā
Pievienots: 29.05.2014 10:23

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Valsts ieņēmumu dienests (turpmāk – VID) atgādina, ka no šā gada 1.jūnija visiem nodokļu maksātājiem algas nodokļa grāmatiņa būs tikai elektroniskā formā un gan pašai personai, gan darba devējam tā būs pieejama, izmantojot VID Elektroniskās deklarēšanas sistēmu (turpmāk – EDS). Tāpat no 1.jūnija, lai pieslēgtos EDS, vairs nebūs jāslēdz līgums ar VID. Kļūt par EDS lietotāju varēs, izmantojot portāla www.latvija.lv piedāvātos autentifikācijas līdzekļus (internetbankas lietotājvārdu un paroli), Pilsonības un migrācijas pārvaldes izsniegto eID viedkarti vai VAS „Latvijas Valsts radio un televīzijas centra” izsniegto elektronisko paraksta viedkarti (e-parakstu) .
    
    VID atgādina, ka personām, kurām līdz 2014.gada 1.jūnijam jau ir izsniegta algas nodokļa grāmatiņa papīra formā, tā automātiski tiks aizstāta ar elektronisko algas nodokļa grāmatiņu. Savukārt, ja tām personām (arī nepilngadīgajām), kurām līdz 2014.gada 1.jūnijam nebūs izsniegta algas nodokļa grāmatiņa papīra formā, būs nepieciešama algas nodokļa grāmatiņa, tad personai par to jāiesniedz iesniegums VID un vienas dienas laikā personai tiks izveidota elektroniskā algas nodokļa grāmatiņa.
    
    Līdz 2014.gada 1.jūnijam papīra formātā izsniegtās algas nodokļa grāmatiņas pēc 1.jūnija vairs nebūs derīgas. Algas nodokļa grāmatiņa papīra formātā, kas paliek darba devēja vai citas institūcijas īpašumā, ir jāglabā 75 gadus, savukārt tās, kas ir fiziskās personas rīcībā, – piecus gadus.
    
    Elektroniskās algas nodokļa grāmatiņas ieviešana nozīmē to, ka no 1.jūnija gan juridiskas personas (darba devēji), gan fiziskas personas (darba ņēmēji, saimnieciskās darbības veicēji) algas nodokļa grāmatiņā ietverto informāciju varēs aplūkot elektroniskā formā un arī nepieciešamos ierakstus un izmaiņas tajā būs jāveic fiziskām personām pašām, izmantojot EDS.
    
    Svarīga informācija fiziskām personām:
    
    • Ja persona uz 2014.gada 31.maiju strādā pie tā paša darba devēja, pie kura tā strādāja arī 2013.gadā, ja tā ir vienīgā personas ienākumu gūšanas vieta un darba devējam šobrīd ir iesniegta algas nodokļa grāmatiņa papīra formā, VID šo informāciju personas elektroniskajā algas nodokļa grāmatiņā atzīmēs automātiski.
    • Savukārt, ja personai ir vairākas darba vietas un 2013.gadā algas nodokļa grāmatiņas iesniegšanas vieta ir mainīta, tad no 1.jūnija personai obligāti elektroniskajā algas nodokļa grāmatiņā ir jāveic atzīme par konkrēto darba devēju vai citu institūciju, kas būs galvenā ienākumu gūšanas vieta (kur personai piemēros neapliekamo minimumu un nodokļa atvieglojumus), jo šajā gadījumā VID nav iespējams identificēt, kurā ienākumu gūšanas vietā algas nodokļa grāmatiņa ir iesniegta uz 2014.gada 31.maiju. Gadījumos, kad VID nebūs iespējams aktualizēt personas ienākumu gūšanas vietu (VID rīcībā nav informācijas par to, kurš ienākumu izmaksātājs piemēro neapliekamo minimumu), personai pašai jāatzīmē vēlamā ienākumu gūšanas vieta.
    • No 1.jūnija personai EDS būs iespēja iesniegt paziņojumu par apgādībā esošajām personām elektroniski, atzīmēt (mainīt) darba devēju (ienākumu gūšanas vietu), kur iesniegta grāmatiņa, atzīmēt informāciju, kura būs vai nebūs pieejama darba devējam.
    Šīs atzīmes persona savā elektroniskajā algas nodokļa grāmatiņā varēs veikt brīvprātīgi. Ja persona nevēlēsies, lai darba devējam ir redzama, piemēram, informācija par personas invaliditāti, EDS elektroniskajā grāmatiņā atzīmi par to varēs neizdarīt, taču persona pienākošos nodokļu atvieglojumus varēs saņemt, nākamajā gadā iesniedzot gada ienākumu deklarāciju.
    • Ja personai līdz 2014.gada 1.jūnijam nav bijusi izsniegta algas nodokļa grāmatiņa papīra formā, bet tā ir nepieciešama jau pēc 2014.gada 1.jūnija, personai jāvēršas ar iesniegumu VID par elektroniskās algas nodokļa grāmatiņas piešķiršanu (elektroniski, izmantojot EDS, vai arī papīra formā). Vienas dienas laikā pēc iesnieguma saņemšanas VID EDS tiks izveidota personas elektroniskā algas nodokļa grāmatiņa.
    Personas elektroniskajā algas nodokļa grāmatiņā ietvertā informācija ir pieejama tikai pašai personai, tās darba devējam un VID.
    
    Svarīga informācija darba devējiem:
    
    • Darba devējiem, izmantojot EDS, būs pieejama informācija par saviem darbiniekiem (tiem, kuri izvēlējušies nodokļa atvieglojumus piemērot pie konkrētā darba devēja) un aktuālajiem piemērojamajiem nodokļu atvieglojumiem, kurus darba ņēmējs ir apstiprinājis.
    
    • Savukārt VID elektroniski informēs darba devēju par izmaiņām saistībā ar darbiniekiem piemērojamajiem atvieglojumiem, nosūtot informāciju uz e-pasta adresi, kas norādīta sadaļā „Sarakste ar VID”.
    
    • Visas augstākminētās izmaiņas elektroniskajā algas nodokļa grāmatiņā var veikt arī, personīgi ierodoties VID Klientu apkalpošanas centrā, un vēlamās izmaiņas norādot iesniegumā papīra formā un iesniedzot VID darbiniekam. Šādos gadījumos VID darbinieks veiks izmaiņas personas elektroniskajā algas nodokļa grāmatiņā un par veiktajām izmaiņām izsniegs personai izdruku papīra formā.
    
    VID aicina iedzīvotājus apmeklēt bezmaksas seminārus klientu apkalpošanas centros visā Latvijā par aktuālajiem elektroniskās algas nodokļa grāmatiņas ieviešanas jautājumiem. Aktuāla informācija par VID semināriem iestādes mājaslapā: www.vid.gov.lv, sadaļā „Semināri nodokļu maksātājiem”.
    Plašāka informācija par elektroniskajām algas nodokļa grāmatiņām pieejama VID mājaslapā, īpaši tam izveidotajā sadaļā „Elektroniskā algas nodokļa grāmatiņa”. Jautājumu vai neskaidrību gadījumā iedzīvotāji aicināti zvanīt uz VID informatīvā tālruņa numuru: 1898 (no 2014.gada 3.jūlija – 67 120 000).
    
    Informāciju sagatavoja:
    VID Sabiedrisko attiecību daļas galvenā speciāliste
    Evita Teice-Mamaja
    
    
    
 


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*Viesis
 No 1.jūnija algas nodokļa maksātāju grāmatiņa būs tikai elektroniskā formā un un būs pieejama gan pašai personai, gan darba devējam, gan VID, jo tiek izmantota VID Elektroniskās deklarēšanas sistēma.
29.05.2014 15:32
*ĶĒMS
 Tas man sen vairs nav aktuāli,dodu darbu pats sev - ērti un labi.
29.05.2014 18:11
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 nahren mums eiroparlaments un saeima , tagad mums ir VID , pie tam elektronisks
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