{"id":3059,"date":"2026-03-10T11:51:07","date_gmt":"2026-03-10T09:51:07","guid":{"rendered":"https:\/\/uronline.lv\/?p=3059"},"modified":"2026-09-05T11:50:21","modified_gmt":"2026-09-05T08:50:21","slug":"%d0%b4%d0%b8%d0%b2%d0%b8%d0%b4%d0%b5%d0%bd%d0%b4%d1%8b-%d0%b0%d1%80%d0%ba%d0%b0%d1%80%d1%82%d0%b0","status":"publish","type":"post","link":"https:\/\/uronline.lv\/ru\/arkartas-dividendes\/","title":{"rendered":"\u0427\u0442\u043e \u0442\u0430\u043a\u043e\u0435 \u044d\u043a\u0441\u0442\u0440\u0430\u043e\u0440\u0434\u0438\u043d\u0430\u0440\u043d\u044b\u0435 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b? (2026)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3059\" class=\"elementor elementor-3059\" data-elementor-post-type=\"post\">\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-1e191d7 e-flex e-con-boxed e-con e-parent\" data-id=\"1e191d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-790f349 elementor-widget elementor-widget-image\" data-id=\"790f349\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"671\" src=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/arkartas-dividendes.jpg\" class=\"attachment-large size-large wp-image-4500\" alt=\"\u0101rkartas dividendes\" srcset=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/arkartas-dividendes.jpg 940w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/arkartas-dividendes-300x251.jpg 300w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/arkartas-dividendes-768x644.jpg 768w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/arkartas-dividendes-14x12.jpg 14w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/arkartas-dividendes-600x503.jpg 600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f28b49 elementor-widget elementor-widget-heading\" data-id=\"9f28b49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Kas ir \u0100rk\u0101rtas dividendes? (2026)<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8645353 elementor-align-center elementor-widget elementor-widget-post-info\" data-id=\"8645353\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-c3dd86c elementor-inline-item\" itemprop=\"author\">\n\t\t\t\t\t\t<a href=\"https:\/\/uronline.lv\/ru\/author\/jurists\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-user-circle\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-author\">\n\t\t\t\t\t\t\t\t\t\tjurists J\u0101nis Liepi\u0146\u0161\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-85f0f73 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/uronline.lv\/ru\/2026\/03\/10\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>10 \u043c\u0430\u0440\u0442\u0430, 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2233595c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2233595c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1e3e7b1a\" data-id=\"1e3e7b1a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef94fe3 elementor-widget elementor-widget-text-editor\" data-id=\"ef94fe3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0100rk\u0101rtas dividendes ir da\u013ca no teko\u0161\u0101 p\u0101rskata perioda neto pe\u013c\u0146as, kas tiek sadal\u012bta starp \u012bpa\u0161niekiem, pat pirms gada p\u0101rskata iesnieg\u0161anas.<\/p>\n<p>Ir svar\u012bgi atz\u012bm\u0113t, ka \u0101rk\u0101rtas dividendes izmaksu regul\u0113 Komerclikums, un to izmaksa ir pak\u013cauta noteiktiem nosac\u012bjumiem un ierobe\u017eojumiem.<\/p>\n<p>\u0160\u012bs dividendes at\u0161\u0137iras no parastaj\u0101m dividend\u0113m, ar to, ka \u0101rk\u0101rtas dividendes var izmaks\u0101t vairak\u0101s reizes gad\u0101.<\/p>\n<p>\u0160eit atrad\u012bsiet visu nepiecie\u0161amo inform\u0101ciju par \u0101rk\u0101rtas dividend\u0113m, nepiecie\u0161amiem nosac\u012bjumiem un ierobe\u017eojumiem.<\/p>\n<p>Inform\u0101cija atbilsts izmai\u0146\u0101m <a href=\"https:\/\/likumi.lv\/ta\/id\/5490-komerclikums\">Komerclikum\u0101<\/a>, kas st\u0101jas sp\u0113k\u0101 01.01.2026.g..<\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b0cd7e4 elementor-widget elementor-widget-image\" data-id=\"3b0cd7e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"93\" src=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/komerclikums-01012026-768x93.jpg\" class=\"attachment-medium_large size-medium_large wp-image-4225\" alt=\"\" srcset=\"https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/komerclikums-01012026-768x93.jpg 768w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/komerclikums-01012026-300x36.jpg 300w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/komerclikums-01012026-1024x123.jpg 1024w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/komerclikums-01012026-18x2.jpg 18w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/komerclikums-01012026-600x72.jpg 600w, https:\/\/uronline.lv\/wp-content\/uploads\/2025\/08\/komerclikums-01012026.jpg 1262w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-78822e35 e-flex e-con-boxed e-con e-parent\" data-id=\"78822e35\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e02e619 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"6e02e619\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tSaturs\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__6e02e619\" aria-expanded=\"true\" aria-label=\"Atv\u0113rt satura r\u0101d\u012bt\u0101ju\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__6e02e619\" aria-expanded=\"true\" aria-label=\"Aizv\u0113rt satura r\u0101d\u012bt\u0101ju\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__6e02e619\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-4828a242 e-flex e-con-boxed e-con e-parent\" data-id=\"4828a242\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4fb0a8b elementor-widget elementor-widget-heading\" data-id=\"4fb0a8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Galven\u0101s at\u0161\u0137ir\u012bbas no parastaj\u0101m dividend\u0113m<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-217369b2 e-flex e-con-boxed e-con e-parent\" data-id=\"217369b2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-58146925 elementor-widget elementor-widget-text-editor\" data-id=\"58146925\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>At\u0161\u0137ir\u012bb\u0101 no parastaj\u0101m dividend\u0113m, kuras nosaka vienu reizi gad\u0101 p\u0113c gada p\u0101rskata, \u0101rk\u0101rtas dividendes \u013cauj uz\u0146\u0113muma \u012bpa\u0161niekiem piek\u013c\u016bt nopeln\u012btajiem l\u012bdzek\u013ciem operat\u012bv\u0101k, katrus 3 m\u0113ne\u0161us, rea\u0123\u0113jot uz pozit\u012bviem finan\u0161u r\u0101d\u012bt\u0101jiem teko\u0161\u0101 gada ietvaros.<\/p>\n<p>\u0100rk\u0101rtas dividendes var izmaks\u0101t pat jaunizveidoti uz\u0146\u0113mumi, ja ir izpild\u012bti noteikti priek\u0161noteikumi. Parast\u0101s dividendes parasti tiek maks\u0101tas no pe\u013c\u0146as, kas uzkr\u0101ta iepriek\u0161\u0113jos finan\u0161u gados.<\/p>\n<p>Tas noz\u012bm\u0113, ka pat jauns uz\u0146\u0113mums var g\u016bt labumu no \u0101rk\u0101rtas dividend\u0113m, ja tas atbilst pras\u012bb\u0101m. \u0160\u012b iesp\u0113ja var b\u016bt \u012bpa\u0161i pievilc\u012bga jauniem uz\u0146\u0113mumiem, kuru ien\u0101kums nav liels lai izmaks\u0101tu algu un ar to saist\u012btus nodok\u013cus.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-14cb4765 e-flex e-con-boxed e-con e-parent\" data-id=\"14cb4765\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-22d386de elementor-widget elementor-widget-heading\" data-id=\"22d386de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0100rk\u0101rtas dividen\u017eu tiesiskais regul\u0113jums Latvij\u0101<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-b072c76 e-flex e-con-boxed e-con e-parent\" data-id=\"b072c76\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85b9444 elementor-widget elementor-widget-text-editor\" data-id=\"85b9444\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">\u0100rk\u0101rtas dividen\u017eu noteik\u0161anu un izmaksu Latvij\u0101 prim\u0101ri regul\u0113 Komerclikuma 161.1 pants, kas nosaka stingrus priek\u0161noteikumus kapit\u0101lsabiedr\u012bbas pe\u013c\u0146as sadalei starpzi\u0146ojuma period\u0101.<\/span><\/strong><\/p>\n<p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Komerclikums paredz, ka \u0101rk\u0101rtas dividendes dr\u012bkst noteikt un izmaks\u0101t tikai tad, ja sabiedr\u012bbas stat\u016btos ir ietverts tie\u0161s pilnvarojums valdei vai dal\u012bbnieku sapulcei to dar\u012bt. \u0160is regul\u0113jums ir izstr\u0101d\u0101ts, lai sabalans\u0113tu \u012bpa\u0161nieku v\u0113lmi p\u0113c likvidit\u0101tes ar kreditoru un uz\u0146\u0113muma stabilit\u0101tes aizsardz\u012bbu.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-704186e e-flex e-con-boxed e-con e-parent\" data-id=\"704186e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a032762 elementor-widget elementor-widget-heading\" data-id=\"a032762\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Stat\u016btu loma un nepiecie\u0161amie groz\u012bjumi<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-5381ad6 e-flex e-con-boxed e-con e-parent\" data-id=\"5381ad6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63128ba elementor-widget elementor-widget-text-editor\" data-id=\"63128ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Lai uz\u0146\u0113mums dr\u012bkst\u0113tu izmaks\u0101t \u0101rk\u0101rtas dividendes, t\u0101 stat\u016btos ir j\u0101b\u016bt fiks\u0113tai k\u0101rt\u012bbai, k\u0101d\u0101 \u0161\u012b izmaksa tiek veikta un k\u0101di ir valdes pien\u0101kumi proces\u0101.<\/span><\/strong><br class=\"ng-star-inserted\" \/><span class=\"ng-star-inserted\">Ja stat\u016btos \u0161\u0101das klauzulas nav, jebkura izmaksa tiks uzskat\u012bta par nelikum\u012bgu pe\u013c\u0146as sadali, kas var rad\u012bt valdes locek\u013cu person\u012bgo atbild\u012bbu. Liel\u0101k\u0101 da\u013ca profesion\u0101li vad\u012btu SIA jau s\u0101kotn\u0113ji iek\u013cauj \u0161o punktu stat\u016btos, paredzot iesp\u0113ju izmaks\u0101t dividendes reizi ceturksn\u012b vai pusgad\u0101.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-18f8d7b e-flex e-con-boxed e-con e-parent\" data-id=\"18f8d7b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f682ae9 elementor-widget elementor-widget-heading\" data-id=\"f682ae9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sal\u012bdzin\u0101jums: Parast\u0101s vs. \u0100rk\u0101rtas dividendes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-4c7c791 e-flex e-con-boxed e-con e-parent\" data-id=\"4c7c791\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c5efee elementor-widget elementor-widget-text-editor\" data-id=\"9c5efee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Galven\u0101 at\u0161\u0137ir\u012bba starp abiem veidiem ir regularit\u0101te un finan\u0161u datu b\u0101ze: parast\u0101s dividendes balst\u0101s uz pag\u0101ju\u0161\u0101 gada rezult\u0101tiem, bet \u0101rk\u0101rtas \u2013 uz k\u0101rt\u0113j\u0101 gada starpposma pe\u013c\u0146u.<\/span><\/strong><\/p>\n<div class=\"table-container ng-star-inserted\">\n<table>\n<tbody>\n<tr class=\"table-header ng-star-inserted\">\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Krit\u0113rijs<\/span><\/td>\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Parast\u0101s dividendes<\/span><\/td>\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">\u0100rk\u0101rtas dividendes<\/span><\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Bie\u017eums<\/span><\/strong><\/td>\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Reizi gad\u0101<\/span><\/td>\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Vair\u0101kas reizes gad\u0101 (p\u0113c vajadz\u012bbas)<\/span><\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Finan\u0161u pamats<\/span><\/strong><\/td>\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Gada p\u0101rskats<\/span><\/td>\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Starpzi\u0146ojums (ne vec\u0101ks par 3 m\u0113ne\u0161iem)<\/span><\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Stat\u016btu pras\u012bba<\/span><\/strong><\/td>\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Nav oblig\u0101ta speci\u0101la atruna<\/span><\/td>\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Oblig\u0101ta atruna stat\u016btos<\/span><\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Nodok\u013cu likme<\/span><\/strong><\/td>\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">20% UIN (20\/80)<\/span><\/td>\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">20% UIN (20\/80)<\/span><\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">L\u0113muma pie\u0146\u0113m\u0113js<\/span><\/strong><\/td>\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Dal\u012bbnieku sapulce<\/span><\/td>\n<td class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Dal\u012bbnieku sapulce<\/span><\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\">\u00a0<\/td>\n<td class=\"ng-star-inserted\">\u00a0<\/td>\n<td class=\"ng-star-inserted\">\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Uz\u0146\u0113mumi arvien bie\u017e\u0101k izv\u0113las \u0101rk\u0101rtas dividendes, lai nodro\u0161in\u0101tu akcion\u0101riem vienm\u0113r\u012bg\u0101ku ien\u0101kumu pl\u016bsmu, \u012bpa\u0161i nozar\u0113s ar augstu sezonalit\u0101ti vai strauju izaugsmi (IT, e-komercija, fintech).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-6d382a3 e-flex e-con-boxed e-con e-parent\" data-id=\"6d382a3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-80270d9 elementor-widget elementor-widget-heading\" data-id=\"80270d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Priek\u0161noteikumi \u0100rk\u0101rtas dividen\u017eu izmaksai<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7fe1fb4 e-flex e-con-boxed e-con e-parent\" data-id=\"7fe1fb4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f1a11b elementor-widget elementor-widget-text-editor\" data-id=\"2f1a11b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Lai uz\u0146\u0113mums var\u0113tu izmaks\u0101t \u0101rk\u0101rtas dividendes, ir j\u0101izpilda vair\u0101ki nosac\u012bjumi (Komerclikums, 161.1 pants un 161.pants).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-69ef208 e-flex e-con-boxed e-con e-parent\" data-id=\"69ef208\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bfec6f7 elementor-widget elementor-widget-heading\" data-id=\"bfec6f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Nav uzkr\u0101to zaud\u0113jumu vai nodok\u013cu par\u0101du<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-0081e29 e-flex e-con-boxed e-con e-parent\" data-id=\"0081e29\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fb97841 elementor-widget elementor-widget-text-editor\" data-id=\"fb97841\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Uz\u0146\u0113mumam nedr\u012bkst b\u016bt uzkr\u0101ti zaud\u0113jumi vai nodok\u013cu par\u0101di, ieskaitot atliktos nodok\u013cu maks\u0101jumus. Tas nodro\u0161ina, ka dividendes netiek izmaks\u0101tas uz uz\u0146\u0113muma finansi\u0101l\u0101s stabilit\u0101tes r\u0113\u0137ina.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-69164d3 e-flex e-con-boxed e-con e-parent\" data-id=\"69164d3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8fa1098 elementor-widget elementor-widget-heading\" data-id=\"8fa1098\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Maks\u0101tsp\u0113ja<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-e1855ce e-flex e-con-boxed e-con e-parent\" data-id=\"e1855ce\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5174e78 elementor-widget elementor-widget-text-editor\" data-id=\"5174e78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>J\u0101b\u016bt pamatotam uzskatam, ka dividen\u017eu izmaksa netrauc\u0113s uz\u0146\u0113muma sp\u0113jai izpild\u012bt savas saist\u012bbas atliku\u0161ajos finan\u0161u gada m\u0113ne\u0161os. Uz\u0146\u0113mumam j\u0101sp\u0113j pild\u012bt savas finansi\u0101l\u0101s saist\u012bbas ar\u012b p\u0113c dividen\u017eu izmaksas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-b0d1670 e-flex e-con-boxed e-con e-parent\" data-id=\"b0d1670\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a3370e9 elementor-widget elementor-widget-heading\" data-id=\"a3370e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Minim\u0101lais pamatkapit\u0101ls<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-c12783b e-flex e-con-boxed e-con e-parent\" data-id=\"c12783b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d6e94a elementor-widget elementor-widget-text-editor\" data-id=\"5d6e94a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Uz\u0146\u0113muma pamatkapit\u0101lam j\u0101b\u016bt vismaz 2800EUR. Tas noz\u012bm\u0113, ka mikrouz\u0146\u0113mumi ar zem\u0101ku pamatkapit\u0101lu var izmaks\u0101t tikai parast\u0101s dividendes.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-9216b97 e-flex e-con-boxed e-con e-parent\" data-id=\"9216b97\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd1407c elementor-widget elementor-widget-heading\" data-id=\"cd1407c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Finan\u0161u p\u0101rskats<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-0dd4b70 e-flex e-con-boxed e-con e-parent\" data-id=\"0dd4b70\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25ce45b elementor-widget elementor-widget-text-editor\" data-id=\"25ce45b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Uz\u0146\u0113muma valdei j\u0101sagatavo finan\u0161u p\u0101rskats, kas aptver periodu, par kuru tiek ierosin\u0101ta pe\u013c\u0146as sadale. \u0160im p\u0101rskatam j\u0101atbilst juridiskaj\u0101m pras\u012bb\u0101m attiec\u012bb\u0101 uz gada finan\u0161u p\u0101rskatiem. P\u0101rskatam j\u0101b\u016bt prec\u012bzam un atbilsto\u0161am normat\u012bvajiem aktiem.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7a41bcf e-flex e-con-boxed e-con e-parent\" data-id=\"7a41bcf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5796889 elementor-widget elementor-widget-heading\" data-id=\"5796889\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0100rk\u0101rtas dividen\u017eu Izmaksas bie\u017eums<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-927f5bc e-flex e-con-boxed e-con e-parent\" data-id=\"927f5bc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-348254f elementor-widget elementor-widget-text-editor\" data-id=\"348254f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0100rk\u0101rtas dividendes tehniski var izmaks\u0101t 4 reizes gad\u0101, ar vismaz 3 m\u0113ne\u0161iem starp katru l\u0113mumu par izmaksu. Turkl\u0101t l\u0113mums j\u0101pie\u0146em 3 m\u0113ne\u0161u laik\u0101 p\u0113c p\u0101rskata perioda beig\u0101m, no kura dividendes tiek izmaks\u0101tas. \u0160is ierobe\u017eojums ir paredz\u0113ts, lai nodro\u0161in\u0101tu p\u0101rdom\u0101tu un ilgtsp\u0113j\u012bgu pe\u013c\u0146as sadali.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-d0cab28 e-flex e-con-boxed e-con e-parent\" data-id=\"d0cab28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a729c27 elementor-widget elementor-widget-heading\" data-id=\"a729c27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Izmaks\u0101jam\u0101 summa<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7c8f873 e-flex e-con-boxed e-con e-parent\" data-id=\"7c8f873\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65bcc0b elementor-widget elementor-widget-text-editor\" data-id=\"65bcc0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Sadal\u012bt\u0101 dividen\u017eu summa nedr\u012bkst p\u0101rsniegt valdes ierosin\u0101to summu, un tai j\u0101b\u016bt proporcion\u0101lai katra \u012bpa\u0161nieka ieguld\u012bjumam, ja vien uz\u0146\u0113muma stat\u016btos nav nor\u0101d\u012bts cit\u0101di. J\u0101nodro\u0161ina, lai izmaks\u0101jam\u0101 summa b\u016btu pamatota un atbilstu \u012bpa\u0161nieku ieguld\u012bjumiem. \u0100rk\u0101rtas dividen\u017eu summa nedr\u012bkst p\u0101rsniegt 85% no finan\u0161u p\u0101rskata apr\u0113\u0137in\u0101tas pe\u013c\u0146as.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-a57ac3e e-flex e-con-boxed e-con e-parent\" data-id=\"a57ac3e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cf4486 elementor-widget elementor-widget-heading\" data-id=\"3cf4486\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Piel\u0101goti stat\u016bti<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-c233993 e-flex e-con-boxed e-con e-parent\" data-id=\"c233993\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bfe0337 elementor-widget elementor-widget-text-editor\" data-id=\"bfe0337\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Uz\u0146\u0113muma stat\u016btos ir skaidri j\u0101at\u013cauj \u0101rk\u0101rtas dividen\u017eu izmaksa, nor\u0101dot \u0161\u0101du maks\u0101jumu nosac\u012bjumus. Stat\u016btiem j\u0101b\u016bt atbilsto\u0161i sagatavotiem, lai atspogu\u013cotu \u0161\u0101du iesp\u0113ju.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-675bb99 e-flex e-con-boxed e-con e-parent\" data-id=\"675bb99\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b4def2c elementor-widget elementor-widget-heading\" data-id=\"b4def2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dividendes nodoklis<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-88d3e23 e-flex e-con-boxed e-con e-parent\" data-id=\"88d3e23\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f5745d8 elementor-widget elementor-widget-text-editor\" data-id=\"f5745d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Latvij\u0101 pe\u013c\u0146as sadalei piem\u0113ro 20% uz\u0146\u0113mumu ien\u0101kuma nodokli (UIN), k\u0101 noteikts UIN likuma 3.panta 1.da\u013c\u0101.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-1abd313 e-flex e-con-boxed e-con e-parent\" data-id=\"1abd313\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-314042c e-con-full e-flex e-con e-child\" data-id=\"314042c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d56be32 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d56be32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-52eb136 e-con-full e-flex e-con e-child\" data-id=\"52eb136\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7dfeea elementor-widget elementor-widget-testimonial\" data-id=\"c7dfeea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"testimonial.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial-wrapper\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial-content\">Faktiskais Uz\u0146\u0113mumu Ien\u0101kuma nodoklis ir 25%<\/div>\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-da052f2 e-flex e-con-boxed e-con e-parent\" data-id=\"da052f2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eddead0 elementor-widget elementor-widget-text-editor\" data-id=\"eddead0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Apr\u0113\u0137ins ietver dividen\u017eu summas (D) dal\u012b\u0161anu ar 0,8 un p\u0113c tam rezult\u0101ta reizin\u0101\u0161anu ar 20%: (D\/0,8) * 0,2.<\/p><p><strong>Apr\u0113\u0137inot UIN, svar\u012bgi \u0146emt v\u0113r\u0101 SIA dividendes nodoklis apr\u0113\u0137in\u0101\u0161anas nianses.<\/strong><\/p><p>Piem\u0113ram, ja \u012bpa\u0161nieks v\u0113las sa\u0146emt EUR 8000, UIN tiek apr\u0113\u0137in\u0101ts \u0161\u0101di: (8000 \/ 0,8) * 0,2 = EUR 2 000. UIN j\u0101p\u0101rskaita uz Valsts kases vienoto nodok\u013cu kontu:<\/p><p>* Sa\u0146\u0113m\u0113js: Valsts bud\u017eets (VID)<br \/>* Re\u0123istr\u0101cijas Nr.: 90000010008<br \/>* Sa\u0146\u0113m\u0113ja iest\u0101de: Valsts kase<br \/>* BIC kods: TRELLV22<br \/>* Konta numurs: LV33TREL1060000300000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1007e9c elementor-widget elementor-widget-text-editor\" data-id=\"1007e9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Sadal\u012bt\u0101 dividen\u017eu summa SIA \u012bpa\u0161niekam netiek aplikta ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli (IIN) vai oblig\u0101taj\u0101m valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas iemaks\u0101m (VSAOI). T\u0101pat UIN \u0101rk\u0101rtas dividendes gad\u012bjum\u0101 ir svar\u012bgi pareizi apr\u0113\u0137in\u0101t, lai izvair\u012btos no probl\u0113m\u0101m ar VID.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-6faca4c e-flex e-con-boxed e-con e-parent\" data-id=\"6faca4c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-53f90bf elementor-widget elementor-widget-heading\" data-id=\"53f90bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dividendes vai alga<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-c9ff7e8 e-flex e-con-boxed e-con e-parent\" data-id=\"c9ff7e8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e660908 elementor-widget elementor-widget-text-editor\" data-id=\"e660908\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Uz\u0146\u0113muma valdes locek\u013ciem nav oblig\u0101ti j\u0101nosl\u0113dz darba l\u012bgums un j\u0101maks\u0101 sev algu, ja izpild\u0101s sekojo\u0161ie noteikumi:<\/p><ol><li>Uz\u0146\u0113mumam ir vien\u012bgais dal\u012bbnieks un valdes loceklis<\/li><li>Uz\u0146\u0113muma m\u0113ne\u0161a apgroz\u012bjums nep\u0101rsniedz 5 minim\u0101lo m\u0113ne\u0161algu (3700EUR) apm\u0113ru. No 2026.g. \u0161\u012bs slieksnis b\u016bs 3900EUR!<\/li><\/ol><p><strong>Mazkapit\u0101la SIA aizliegts izmaks\u0101t \u0101rk\u0101rtas dividendes.<\/strong><\/p><p>Uz\u0146\u0113muma ien\u0101kuma nodoklis (UIN) par dividen\u017eu izmaksu ir 20%.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-59fda0e e-flex e-con-boxed e-con e-parent\" data-id=\"59fda0e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-459ef7b elementor-widget elementor-widget-text-editor\" data-id=\"459ef7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Ja vien\u012bgais SIA dal\u012bbnieks un valdes loceklis pats sniedz pakalpojumu un ra\u017eo un p\u0101rdod preces neliela daudzum\u0101, tad g\u016btus ien\u0101kumus vi\u0146\u0161 var sev izmaks\u0101t ka dividendes- reizi gad\u0101 vai \u0101rk\u0101rtas dividendes \u2013 katrus 3 m\u0113ne\u0161us.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-73427f7 e-flex e-con-boxed e-con e-parent\" data-id=\"73427f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a4e9358 elementor-widget elementor-widget-heading\" data-id=\"a4e9358\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Praktisks piem\u0113rs<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-a88b787 e-flex e-con-boxed e-con e-parent\" data-id=\"a88b787\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-83d8280 elementor-widget elementor-widget-text-editor\" data-id=\"83d8280\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pie\u0146emsim, ka esat vien\u012bgais \u012bpa\u0161nieks uz\u0146\u0113mum\u0101, kas no 2024. gada 1. janv\u0101ra l\u012bdz 2024. gada 31. martam nopeln\u012bja EUR 15 000. J\u016bs nolemjat izmaks\u0101t EUR 8 000 k\u0101 \u0101rk\u0101rtas dividendes.<\/p><p>1. 2024. gada 1. apr\u012bl\u012b sadarb\u012bb\u0101 ar savu gr\u0101matvedi sagatavojat finan\u0161u p\u0101rskatu par periodu. \u0160aj\u0101 p\u0101rskat\u0101 j\u0101atspogu\u013co uz\u0146\u0113muma finansi\u0101lais st\u0101voklis un pe\u013c\u0146a par attiec\u012bgo periodu.<\/p><p>2. 2024. gada 15. apr\u012bl\u012b k\u0101 vien\u012bgais SIA \u012bpa\u0161nieks izveidojat un parakst\u0101t Dal\u012bbnieka l\u0113mumu Nr. 1\/2024, nolemjot izmaks\u0101t EUR 8 000 k\u0101 \u0101rk\u0101rtas dividendes, p\u0101rskaitot to uz savu person\u012bgo bankas kontu. L\u0113mumam j\u0101b\u016bt dokument\u0113tam un arhiv\u0113tam atbilsto\u0161i normat\u012bvajiem aktiem.<\/p><p>3. Gr\u0101matvedis apr\u0113\u0137ina UIN: (8000 \/ 0,8) * 0,2 = EUR 2 000. Apr\u0113\u0137inam j\u0101b\u016bt prec\u012bzam un atbilsto\u0161am UIN likumam.<\/p><p>4. \u0160\u012b summa tiek p\u0101rskait\u012bta uz Valsts kasi k\u0101 UIN maks\u0101jums. Maks\u0101jumam j\u0101b\u016bt veiksm\u012bgam un dokument\u0113tam ar maks\u0101juma uzdevumu.<\/p><p>5. L\u012bdz 2025. gada 30. janv\u0101rim gr\u0101matvedis sagatavo un iesniedz Valsts ie\u0146\u0113mumu dienestam (VID) zi\u0146ojumu par izmaks\u0101m fiziskaj\u0101m person\u0101m, deklar\u0113jot EUR 8 000 dividen\u017eu maks\u0101jumu ar ien\u0101kuma kodu 3011. Zi\u0146ojumam j\u0101b\u016bt iesniegtam savlaic\u012bgi un atbilsto\u0161i VID pras\u012bb\u0101m.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-04d370b e-flex e-con-boxed e-con e-parent\" data-id=\"04d370b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e0833f6 elementor-widget elementor-widget-text-editor\" data-id=\"e0833f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Kop\u0113j\u0101 naudas pl\u016bsma no uz\u0146\u0113muma ir EUR 10 000, no kuriem EUR 2 000 non\u0101k UIN un EUR 8 000 akcion\u0101ram. Ja uz\u0146\u0113mumam b\u016btu vair\u0101ki akcion\u0101ri, Dal\u012bbnieku sapulces protokols aizst\u0101tu l\u0113mumu. \u0160aj\u0101 gad\u012bjum\u0101 ir svar\u012bgi nodro\u0161in\u0101t visu akcion\u0101ru piekri\u0161anu dividen\u017eu izmaksai.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-2646bd64 e-flex e-con-boxed e-con e-parent\" data-id=\"2646bd64\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6477bf9e elementor-widget elementor-widget-heading\" data-id=\"6477bf9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0100rk\u0101rtas dividendes stat\u016btos<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-54333b7 e-flex e-con-boxed e-con e-parent\" data-id=\"54333b7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3160257 elementor-widget elementor-widget-text-editor\" data-id=\"3160257\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Lai uz\u0146\u0113mums var\u0113tu izmaks\u0101t \u0101rk\u0101rtas dividendes, tam ir j\u0101iev\u0113ro visi Komerclikum\u0101 min\u0113tie nosac\u012bjumi. Komerclikums regul\u0113 uz\u0146\u0113mumu darb\u012bbu Latvij\u0101 un nosaka pras\u012bbas attiec\u012bb\u0101 uz dividen\u017eu izmaksu, pamatkapit\u0101lu un citiem svar\u012bgiem jaut\u0101jumiem. Ir svar\u012bgi p\u0101rliecin\u0101ties, ka uz\u0146\u0113mums atbilst visiem Komerclikuma nosac\u012bjumiem, lai izvair\u012btos no juridisk\u0101m probl\u0113m\u0101m un sankcij\u0101m.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-d9ccd45 e-flex e-con-boxed e-con e-parent\" data-id=\"d9ccd45\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9926f9a elementor-widget elementor-widget-heading\" data-id=\"9926f9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Stat\u016btu groz\u012bjumu proced\u016bra<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-bfab754 e-flex e-con-boxed e-con e-parent\" data-id=\"bfab754\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0864881 elementor-widget elementor-widget-text-editor\" data-id=\"0864881\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/uronline.lv\/products\/statutu_grozijumi\/\">Stat\u016btu groz\u012bjumu proced\u016bra<\/a> ietver vair\u0101kus posmus, kas j\u0101sper, lai ofici\u0101li at\u013cautu \u0101rk\u0101rtas dividen\u017eu izmaksu. Pirmais solis ir dal\u012bbnieku sapulces l\u0113mums par stat\u016btu groz\u012bjumiem. \u0160aj\u0101 sapulc\u0113 dal\u012bbniekiem j\u0101pie\u0146em l\u0113mums par to, ka stat\u016btos tiek iek\u013cauts punkts par \u0101rk\u0101rtas dividend\u0113m. L\u0113mumam j\u0101b\u016bt noform\u0113tam rakstiski un parakst\u012btam.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-a101fef e-flex e-con-boxed e-con e-parent\" data-id=\"a101fef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57ac2ab elementor-widget elementor-widget-heading\" data-id=\"57ac2ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Stat\u016btu groz\u012bjumu dokumenti<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-f460996 e-flex e-con-boxed e-con e-parent\" data-id=\"f460996\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6dbf182 elementor-widget elementor-widget-text-editor\" data-id=\"6dbf182\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Lai re\u0123istr\u0113tu stat\u016btu groz\u012bjumus Uz\u0146\u0113mumu re\u0123istr\u0101, nepiecie\u0161ami \u0161\u0101di dokumenti:<\/p><p><strong>Pieteikuma veidlapa KR18<\/strong><\/p><p><strong>Dal\u012bbnieku sapulces protokols vai l\u0113mums\u00a0<\/strong><\/p><p><strong>Stat\u016bti jaun\u0101 redakcija <\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-6903993 e-flex e-con-boxed e-con e-parent\" data-id=\"6903993\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-503b3e9 elementor-widget elementor-widget-heading\" data-id=\"503b3e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Mazkapit\u0101la SIA Stat\u016btu groz\u012bjumu dokumenti<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-9a692d1 e-flex e-con-boxed e-con e-parent\" data-id=\"9a692d1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75520f1 elementor-widget elementor-widget-text-editor\" data-id=\"75520f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Svar\u012bgs aspekts, kas j\u0101\u0146em v\u0113r\u0101, ir mazkapit\u0101la <a href=\"https:\/\/uronline.lv\/products\/pamatkapitala-palielinasana\/\">SIA pamatkapit\u0101la palielin\u0101\u0161ana<\/a>. Pamatkapit\u0101lu dr\u012bkst palielin\u0101t, tikai pamatojoties uz dal\u012bbnieku sapulces l\u0113mumu, kur\u0101 noteikti pamatkapit\u0101la palielin\u0101\u0161anas noteikumi. \u0160is l\u0113mums ir j\u0101pie\u0146em pirms stat\u016btu groz\u012bjumu re\u0123istr\u0101cijas, un tas j\u0101iek\u013cauj iesniedzamajos dokumentos.<\/p><p>Pamatkapit\u0101la palielin\u0101\u0161ana var b\u016bt nepiecie\u0161ama, ja uz\u0146\u0113mums v\u0113las izmaks\u0101t \u0101rk\u0101rtas dividendes, bet tam nav pietiekami daudz br\u012bvu l\u012bdzek\u013cu. Palielinot pamatkapit\u0101lu, uz\u0146\u0113mums var piesaist\u012bt papildu finans\u0113jumu un nodro\u0161in\u0101t l\u012bdzek\u013cus dividen\u017eu izmaksai.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-54f6c5e e-flex e-con-boxed e-con e-parent\" data-id=\"54f6c5e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d05c9a elementor-widget elementor-widget-text-editor\" data-id=\"6d05c9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Lai palielin\u0101tu pamatkapit\u0101lu un re\u0123istr\u0113tu stat\u016btu groz\u012bjumus Uz\u0146\u0113mumu re\u0123istr\u0101, nepiecie\u0161ami \u0161\u0101di dokumenti:<\/p><p><strong>Pieteikuma veidlapa KR18<\/strong><\/p><p><strong>Dal\u012bbnieku sapulces protokols vai l\u0113mums\u00a0<\/strong><\/p><p><strong>Stat\u016bti jaun\u0101 redakcija <\/strong><\/p><p><strong>Pamatkapit\u0101la palielin\u0101\u0161anas noteikumi<\/strong><\/p><p><strong>Dal\u012bbnieku vai tre\u0161o personu pieteikumi da\u013cu ieg\u016b\u0161anai<\/strong><\/p><p><strong>Dal\u012bbnieku re\u0123istra nodal\u012bjums<\/strong><\/p><p><strong>Maks\u0101jumu pakalpojuma sniedz\u0113ja izzi\u0146a vai maks\u0101juma uzdevums par da\u013cas apmaksu<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-f506940 e-flex e-con-boxed e-con e-parent\" data-id=\"f506940\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d35f93 elementor-widget elementor-widget-heading\" data-id=\"7d35f93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Re\u0123istr\u0101cijas process Uz\u0146\u0113mumu re\u0123istr\u0101<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-1ac17c8 e-flex e-con-boxed e-con e-parent\" data-id=\"1ac17c8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1aa6a70 elementor-widget elementor-widget-text-editor\" data-id=\"1aa6a70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Re\u0123istr\u0101cijas process Uz\u0146\u0113mumu re\u0123istr\u0101 ir p\u0113d\u0113jais solis stat\u016btu groz\u012bjumu apstiprin\u0101\u0161anai. Dokumentus var iesniegt elektroniski. Iesniedzot dokumentus, j\u0101apmaks\u0101 valsts nodeva 20EUR apm\u0113r\u0101. Uz\u0146\u0113mumu re\u0123istrs izskat\u012bs iesniegumu 1-3 darba dienu laik\u0101 un pie\u0146ems l\u0113mumu par stat\u016btu groz\u012bjumu re\u0123istr\u0101ciju.<\/p>\n<p>Ja visi dokumenti ir sagatavoti pareizi un atbilst likumdo\u0161anas pras\u012bb\u0101m, Uz\u0146\u0113mumu re\u0123istrs re\u0123istr\u0113s stat\u016btu groz\u012bjumus, un uz\u0146\u0113mums var\u0113s likum\u012bgi izmaks\u0101t \u0101rk\u0101rtas dividendes. P\u0113c re\u0123istr\u0101cijas uz\u0146\u0113mums sa\u0146ems pazi\u0146ojumu par stat\u016btu groz\u012bjumu re\u0123istr\u0101ciju.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-48f2b06 e-flex e-con-boxed e-con e-parent\" data-id=\"48f2b06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-263a4c0 elementor-widget elementor-widget-heading\" data-id=\"263a4c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Soli pa solim ce\u013cvedis<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-a21380b e-flex e-con-boxed e-con e-parent\" data-id=\"a21380b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77182e9 elementor-widget elementor-widget-heading\" data-id=\"77182e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Izv\u0113rt\u0113jiet stat\u016btus<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-133863d e-flex e-con-boxed e-con e-parent\" data-id=\"133863d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c79931 elementor-widget elementor-widget-text-editor\" data-id=\"9c79931\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>P\u0101rliecinieties, vai j\u016bsu uz\u0146\u0113muma stat\u016btos ir paredz\u0113ta iesp\u0113ja izmaks\u0101t \u0101rk\u0101rtas dividendes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-ff31278 e-flex e-con-boxed e-con e-parent\" data-id=\"ff31278\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6799b70 elementor-widget elementor-widget-heading\" data-id=\"6799b70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sasauciet dal\u012bbnieku sapulci<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-a1f14c9 e-flex e-con-boxed e-con e-parent\" data-id=\"a1f14c9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1aa98a6 elementor-widget elementor-widget-text-editor\" data-id=\"1aa98a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pie\u0146emiet l\u0113mumu par stat\u016btu groz\u012bjumiem, iek\u013caujot punktu par \u0101rk\u0101rtas dividend\u0113m.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-6f8d57b e-flex e-con-boxed e-con e-parent\" data-id=\"6f8d57b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da1bb4c elementor-widget elementor-widget-heading\" data-id=\"da1bb4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sagatavojiet dokumentus \u0101rk\u0101rtas dividend\u0113m<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-792adbc e-flex e-con-boxed e-con e-parent\" data-id=\"792adbc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b29e165 elementor-widget elementor-widget-text-editor\" data-id=\"b29e165\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Sagatavojiet pieteikumu (veidlapa KR18), dal\u012bbnieku sapulces protokolu, stat\u016btu jauno redakciju, p\u0113c vajadz\u012bbas, ar\u012b pamatkapit\u0101la palielin\u0101\u0161anas dokumentus.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-c0bafa6 e-flex e-con-boxed e-con e-parent\" data-id=\"c0bafa6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7922f8e elementor-widget elementor-widget-heading\" data-id=\"7922f8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Aplieciniet parakstus<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-46e0ed1 e-flex e-con-boxed e-con e-parent\" data-id=\"46e0ed1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a6207b2 elementor-widget elementor-widget-text-editor\" data-id=\"a6207b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Nodro\u0161iniet, lai visi dokumenti b\u016btu parakst\u012bti ar dro\u0161u e-parakstu.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-9229379 e-flex e-con-boxed e-con e-parent\" data-id=\"9229379\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c140b9 elementor-widget elementor-widget-heading\" data-id=\"7c140b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Iesniedziet dokumentus Uz\u0146\u0113mumu re\u0123istr\u0101<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-6ea765a e-flex e-con-boxed e-con e-parent\" data-id=\"6ea765a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3f10da0 elementor-widget elementor-widget-text-editor\" data-id=\"3f10da0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Iesniedziet dokumentus 14 dienu laik\u0101 no l\u0113muma pie\u0146em\u0161anas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-75c4654 e-flex e-con-boxed e-con e-parent\" data-id=\"75c4654\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ef764f elementor-widget elementor-widget-heading\" data-id=\"2ef764f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Apmaks\u0101jiet valsts nodevu<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-1e79dc0 e-flex e-con-boxed e-con e-parent\" data-id=\"1e79dc0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-44475ee elementor-widget elementor-widget-text-editor\" data-id=\"44475ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Veiciet valsts nodevas apmaksu 40EUR apm\u0113r\u0101.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-ea59e9e e-flex e-con-boxed e-con e-parent\" data-id=\"ea59e9e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-76dcf4c elementor-widget elementor-widget-heading\" data-id=\"76dcf4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sagaidiet l\u0113mumu<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-f0cb320 e-flex e-con-boxed e-con e-parent\" data-id=\"f0cb320\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4760019 elementor-widget elementor-widget-text-editor\" data-id=\"4760019\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Uz\u0146\u0113mumu re\u0123istrs izskat\u012bs iesniegumu 1-3 darba dienu laik\u0101.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-6e83ae41 e-flex e-con-boxed e-con e-parent\" data-id=\"6e83ae41\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-145ef613 elementor-widget elementor-widget-text-editor\" data-id=\"145ef613\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u0100rk\u0101rtas dividendes var b\u016bt noder\u012bgs instruments pe\u013c\u0146as sadal\u012b\u0161anai akcion\u0101riem. Tom\u0113r ir \u013coti svar\u012bgi iev\u0113rot visas juridisk\u0101s pras\u012bbas, lai izvair\u012btos no iesp\u0113jam\u0101m probl\u0113m\u0101m. Pirms l\u0113mumu pie\u0146em\u0161anas par \u0101rk\u0101rtas dividend\u0113m \u013coti ieteicams konsult\u0113ties ar kvalific\u0113tu gr\u0101matvedi un juridisko konsultantu.<\/strong><\/p><p><strong>Neaizmirstiet p\u0101rbaud\u012bt aktu\u0101l\u0101s izmai\u0146as likumdo\u0161an\u0101, lai nodro\u0161in\u0101tu atbilst\u012bbu pras\u012bb\u0101m, kas b\u016bs sp\u0113k\u0101 2025. gad\u0101. Regul\u0101ras konsult\u0101cijas ar ekspertiem pal\u012bdz\u0113s izvair\u012bties no k\u013c\u016bd\u0101m un nodro\u0161in\u0101s, ka uz\u0146\u0113mums darbojas atbilsto\u0161i likumam.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-2a7b7b2 e-flex e-con-boxed e-con e-parent\" data-id=\"2a7b7b2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d7a6420 elementor-widget elementor-widget-heading\" data-id=\"d7a6420\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Bie\u017e\u0101k uzdotie jaut\u0101jumi (FAQ)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7812f59 e-flex e-con-boxed e-con e-parent\" data-id=\"7812f59\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-05b352e elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"05b352e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t            <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-05b352e\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"05b352e\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kas-ir-rkrtas-dividendes\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-5971\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Kas ir \u0101rk\u0101rtas dividendes?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-5971\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"kas-ir-rkrtas-dividendes\"><p>\u0100rk\u0101rtas dividendes ir da\u013ca no uz\u0146\u0113muma teko\u0161\u0101 p\u0101rskata perioda pe\u013c\u0146as, ko var sadal\u012bt starp \u012bpa\u0161niekiem pirms gada p\u0101rskata apstiprin\u0101\u0161anas. At\u0161\u0137ir\u012bb\u0101 no parastaj\u0101m dividend\u0113m, t\u0101s var izmaks\u0101t vair\u0101kas reizes gad\u0101, ja ir izpild\u012bti noteikti Komerclikum\u0101 paredz\u0113ti nosac\u012bjumi.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"ar-ko-rkrtas-dividendes-atiras-no-parastajm\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-5972\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Ar ko \u0101rk\u0101rtas dividendes at\u0161\u0137iras no parastaj\u0101m?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-5972\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"ar-ko-rkrtas-dividendes-atiras-no-parastajm\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Galven\u0101s at\u0161\u0137ir\u012bbas ir \u0161\u0101das:<\/span><\/p><ul class=\"ng-star-inserted\"><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Izmaksas laiks:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0\u0100rk\u0101rtas dividendes var izmaks\u0101t no teko\u0161\u0101 perioda pe\u013c\u0146as, negaidot gada beigas un gada p\u0101rskata apstiprin\u0101\u0161anu.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Izmaksas bie\u017eums:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0T\u0101s var izmaks\u0101t vair\u0101kas reizes gad\u0101 (tehniski l\u012bdz \u010detr\u0101m reiz\u0113m), iev\u0113rojot vismaz tr\u012bs m\u0113ne\u0161u interv\u0101lu starp l\u0113mumiem.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Piem\u0113rot\u012bba jauniem uz\u0146\u0113mumiem:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0Pat nesen dibin\u0101ti uz\u0146\u0113mumi var izmaks\u0101t \u0101rk\u0101rtas dividendes, ja tiem ir pe\u013c\u0146a un tiek izpild\u012bti p\u0101r\u0113jie nosac\u012bjumi. Parast\u0101s dividendes visbie\u017e\u0101k tiek maks\u0101tas no iepriek\u0161\u0113jo gadu uzkr\u0101t\u0101s pe\u013c\u0146as.<\/span><\/p><\/li><\/ul><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kdi-ir-galvenie-prieknoteikumi-rkrtas-dividenu-izmaksai\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-5973\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">K\u0101di ir galvenie priek\u0161noteikumi \u0101rk\u0101rtas dividen\u017eu izmaksai?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-5973\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"kdi-ir-galvenie-prieknoteikumi-rkrtas-dividenu-izmaksai\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Lai uz\u0146\u0113mums var\u0113tu izmaks\u0101t \u0101rk\u0101rtas dividendes, tam j\u0101atbilst vair\u0101kiem Komerclikuma noteikumiem:<\/span><\/p><ul class=\"ng-star-inserted\"><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Pamatkapit\u0101ls:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0Uz\u0146\u0113muma pamatkapit\u0101lam j\u0101b\u016bt vismaz 2800 eiro. Mazkapit\u0101la SIA nevar izmaks\u0101t \u0101rk\u0101rtas dividendes.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Nav zaud\u0113jumu un par\u0101du:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0Uz\u0146\u0113mumam nedr\u012bkst b\u016bt uzkr\u0101tu zaud\u0113jumu no iepriek\u0161\u0113jiem periodiem un nodok\u013cu par\u0101du.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Maks\u0101tsp\u0113ja:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0Valdei ir j\u0101b\u016bt pamatotai p\u0101rliec\u012bbai, ka dividen\u017eu izmaksa neapdraud\u0113s uz\u0146\u0113muma sp\u0113ju nor\u0113\u0137in\u0101ties ar kreditoriem atliku\u0161aj\u0101 finan\u0161u gada da\u013c\u0101.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Stat\u016btu atbilst\u012bba:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0Uz\u0146\u0113muma stat\u016btos ir j\u0101b\u016bt skaidri atrun\u0101tai iesp\u0113jai izmaks\u0101t \u0101rk\u0101rtas dividendes.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Finan\u0161u p\u0101rskats:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0J\u0101sagatavo starpperiodu finan\u0161u p\u0101rskats par periodu, par kuru tiek apr\u0113\u0137in\u0101tas dividendes.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Izmaks\u0101jam\u0101s summas ierobe\u017eojums:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0\u0100rk\u0101rtas dividend\u0113s var sadal\u012bt ne vair\u0101k k\u0101 85% no attiec\u012bg\u0101 perioda pe\u013c\u0146as.<\/span><\/p><\/li><\/ul><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kds-nodoklis-ir-jmaks-par-rkrtas-dividendm\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-5974\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">K\u0101ds nodoklis ir j\u0101maks\u0101 par \u0101rk\u0101rtas dividend\u0113m?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-5974\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"kds-nodoklis-ir-jmaks-par-rkrtas-dividendm\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Par \u0101rk\u0101rtas dividend\u0113m, t\u0101pat k\u0101 par parastaj\u0101m, ir j\u0101maks\u0101 20% uz\u0146\u0113mumu ien\u0101kuma nodoklis (UIN). Faktiski apr\u0113\u0137ins veido 25% no neto dividend\u0113m. Piem\u0113ram, ja \u012bpa\u0161nieks v\u0113las sa\u0146emt 8000 eiro, UIN b\u016bs 2000 eiro ((8000 \/ 0,8) * 0,2).<\/span><\/p><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">\u012apa\u0161niekam k\u0101 fiziskai personai papildus nav j\u0101maks\u0101 iedz\u012bvot\u0101ju ien\u0101kuma nodoklis (IIN) vai valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas (VSAOI).<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"vai-mazkapitla-sia-var-izmakst-rkrtas-dividendes\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-5975\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Vai mazkapit\u0101la SIA var izmaks\u0101t \u0101rk\u0101rtas dividendes?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-5975\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"vai-mazkapitla-sia-var-izmakst-rkrtas-dividendes\"><p>N\u0113, mazkapit\u0101la SIA (ar pamatkapit\u0101lu, kas maz\u0101ks par 2800 eiro) nevar izmaks\u0101t \u0101rk\u0101rtas dividendes. Lai to dar\u012btu, vispirms ir j\u0101veic pamatkapit\u0101la palielin\u0101\u0161ana l\u012bdz likum\u0101 noteiktajam minim\u0101lajam apm\u0113ram.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"cik-biei-var-izmakst-rkrtas-dividendes\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-5976\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Cik bie\u017ei var izmaks\u0101t \u0101rk\u0101rtas dividendes?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-5976\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"cik-biei-var-izmakst-rkrtas-dividendes\"><p>\u0100rk\u0101rtas dividendes var izmaks\u0101t l\u012bdz \u010detr\u0101m reiz\u0113m gad\u0101. L\u0113mumu par dividen\u017eu izmaksu var pie\u0146emt ne bie\u017e\u0101k k\u0101 reizi trijos m\u0113ne\u0161os. Turkl\u0101t l\u0113mums ir j\u0101pie\u0146em tr\u012bs m\u0113ne\u0161u laik\u0101 p\u0113c t\u0101 perioda beig\u0101m, par kuru dividendes tiek apr\u0113\u0137in\u0101tas.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"k-rkoties-ja-uzmuma-statti-neatauj-rkrtas-dividenu-izmaksu\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-5977\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">K\u0101 r\u012bkoties, ja uz\u0146\u0113muma stat\u016bti neat\u013cauj \u0101rk\u0101rtas dividen\u017eu izmaksu?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-5977\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"k-rkoties-ja-uzmuma-statti-neatauj-rkrtas-dividenu-izmaksu\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Ja stat\u016btos nav atrun\u0101ta \u0161\u0101da iesp\u0113ja, ir j\u0101veic stat\u016btu groz\u012bjumi. Process ietver:<\/span><\/p><ol class=\"ng-star-inserted\"><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Dal\u012bbnieku sapulces sasauk\u0161anu un l\u0113muma pie\u0146em\u0161anu par stat\u016btu groz\u012b\u0161anu.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Nepiecie\u0161amo dokumentu sagatavo\u0161anu (pieteikuma veidlapa KR18, dal\u012bbnieku l\u0113mums, stat\u016btu jaun\u0101 redakcija).<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Dokumentu iesnieg\u0161anu Uz\u0146\u0113mumu re\u0123istr\u0101 un valsts nodevas apmaksu.<\/span><\/p><\/li><\/ol><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kas-ir-labk-alga-vai-dividendes\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-5978\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Kas ir lab\u0101k \u2013 alga vai dividendes?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-5978\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"kas-ir-labk-alga-vai-dividendes\"><p>Tas ir atkar\u012bgs no konkr\u0113t\u0101s situ\u0101cijas. Ja uz\u0146\u0113mumam ir tikai viens dal\u012bbnieks, kur\u0161 ir ar\u012b vien\u012bgais valdes loceklis, un m\u0113ne\u0161a apgroz\u012bjums nep\u0101rsniedz piecas minim\u0101l\u0101s m\u0113ne\u0161algas (3700 eiro 2025. gad\u0101), vi\u0146\u0161 var nesa\u0146emt algu un izmaks\u0101t pe\u013c\u0146u dividend\u0113s. \u0160\u0101d\u0101 gad\u012bjum\u0101 nodok\u013cu slogs ir maz\u0101ks (tikai 20% UIN), sal\u012bdzinot ar darba algas nodok\u013ciem. Tom\u0113r j\u0101\u0146em v\u0113r\u0101, ka, nesa\u0146emot algu, netiek veiktas soci\u0101l\u0101s iemaksas.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kds-ir-rkrtas-dividenu-izmaksas-process-soli-pa-solim-piemrs\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-5979\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">K\u0101ds ir \u0101rk\u0101rtas dividen\u017eu izmaksas process? (Soli pa solim piem\u0113rs)<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-5979\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"kds-ir-rkrtas-dividenu-izmaksas-process-soli-pa-solim-piemrs\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Pie\u0146emsim, ka SIA &#8220;X&#8221; pe\u013c\u0146a no 1. janv\u0101ra l\u012bdz 31. martam ir 15 000 eiro. Vien\u012bgais \u012bpa\u0161nieks v\u0113las izmaks\u0101t 8000 eiro dividend\u0113s.<\/span><\/p><ol class=\"ng-star-inserted\"><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Finan\u0161u p\u0101rskats:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0Gr\u0101matvedis sagatavo finan\u0161u p\u0101rskatu par \u0161o tr\u012bs m\u0113ne\u0161u periodu.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">L\u0113mums:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0\u012apa\u0161nieks pie\u0146em un paraksta dal\u012bbnieka l\u0113mumu par 8000 eiro \u0101rk\u0101rtas dividen\u017eu izmaksu.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">UIN apr\u0113\u0137ins:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0Gr\u0101matvedis apr\u0113\u0137ina UIN: (8000 \/ 0,8) * 0,2 = 2000 eiro.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Nodok\u013ca samaksa:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0Uz\u0146\u0113mums p\u0101rskaita 2000 eiro Valsts kasei.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Dividen\u017eu izmaksa:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a08000 eiro tiek p\u0101rskait\u012bti uz \u012bpa\u0161nieka person\u012bgo kontu.<\/span><\/p><\/li><li class=\"ng-star-inserted\"><p class=\"ng-star-inserted\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Zi\u0146ojums VID:<\/span><\/strong><span class=\"ng-star-inserted\">\u00a0L\u012bdz n\u0101kam\u0101 gada 30. janv\u0101rim gr\u0101matvedis iesniedz VID zi\u0146ojumu, deklar\u0113jot izmaks\u0101t\u0101s dividendes.<\/span><\/p><\/li><\/ol><\/div>\n\t\t\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-d4a3a8c e-flex e-con-boxed e-con e-parent\" data-id=\"d4a3a8c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-215b92c elementor-widget elementor-widget-heading\" data-id=\"215b92c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Bie\u017e\u0101k pie\u013cautas k\u013c\u016bdas un probl\u0113mas<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-96d4818 e-flex e-con-boxed e-con e-parent\" data-id=\"96d4818\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e63b970 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"e63b970\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t            <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-e63b970\" data-scroll-on-click=\"no\" data-scroll-speed=\"300\" data-accordion-id=\"e63b970\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n            <div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"nepilngi-vai-kdaini-sagatavoti-dokumenti\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"1\" aria-controls=\"elementor-tab-content-2411\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Nepiln\u012bgi vai k\u013c\u016bdaini sagatavoti dokumenti<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2411\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" aria-labelledby=\"nepilngi-vai-kdaini-sagatavoti-dokumenti\"><p>Bie\u017ei vien k\u013c\u016bdas rodas, nepareizi atspogu\u013cojot uz\u0146\u0113muma veidu da\u017e\u0101dos dokumentos vai nor\u0101dot nepareizu kadastra apz\u012bm\u0113jumu juridiskajai adresei.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"veci-vai-nepareizi-statti\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"2\" aria-controls=\"elementor-tab-content-2412\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Veci vai Nepareizi stat\u016bti<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2412\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" aria-labelledby=\"veci-vai-nepareizi-statti\"><p class=\"ng-star-inserted\">Stat\u016btos ir skaidri j\u0101paredz iesp\u0113ja izmaks\u0101t \u0101rk\u0101rtas dividendes.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"mazkapitla-sia-nevar-grozt-stattus-rkrtas-dividenu-izmaksai\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"3\" aria-controls=\"elementor-tab-content-2413\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Mazkapit\u0101la SIA nevar groz\u012bt stat\u016btus \u0101rk\u0101rtas dividen\u017eu izmaksai<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2413\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" aria-labelledby=\"mazkapitla-sia-nevar-grozt-stattus-rkrtas-dividenu-izmaksai\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Lai to var\u0113tu dar\u012bt, vispirms ir j\u0101palielina pamatkapit\u0101ls l\u012bdz vismaz 2800 EUR.<\/span><span class=\"ng-star-inserted\">\u00a0Svar\u012bgi atcer\u0113ties, ka mazkapit\u0101la SIA pamatkapit\u0101lu nevar palielin\u0101t ar mantisko ieguld\u012bjumu.<\/span><span class=\"ng-star-inserted\">\u00a0Tikai p\u0113c pamatkapit\u0101la palielin\u0101\u0161anas un attiec\u012bgo izmai\u0146u re\u0123istr\u0113\u0161anas UR, var veikt stat\u016btu groz\u012bjumus par \u0101rk\u0101rtas dividend\u0113m.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"nepareizi-sagatavoti-pamatkapitla-palielinanas-noteikumi\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"4\" aria-controls=\"elementor-tab-content-2414\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Nepareizi sagatavoti pamatkapit\u0101la palielin\u0101\u0161anas noteikumi<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2414\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" aria-labelledby=\"nepareizi-sagatavoti-pamatkapitla-palielinanas-noteikumi\"><p class=\"ng-star-inserted\">Dal\u012bbnieku sapulces l\u0113mum\u0101 ir j\u0101apstiprina pamatkapit\u0101la palielin\u0101\u0161anas noteikumi, kuros j\u0101nor\u0101da visa nepiecie\u0161am\u0101 inform\u0101cija.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"aizmirsts-iesniegt-visus-nepiecieamos-dokumentus\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"5\" aria-controls=\"elementor-tab-content-2415\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Aizmirsts iesniegt visus nepiecie\u0161amos dokumentus<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2415\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" aria-labelledby=\"aizmirsts-iesniegt-visus-nepiecieamos-dokumentus\"><p>Papildus standarta dokumentiem (KR18, protokols, stat\u016bti), j\u0101iesniedz ar\u012b pamatkapit\u0101la palielin\u0101\u0161anas noteikumi un dokumenti, kas apliecina apmaksu.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"kdas-dalbnieku-reistra-nodaljum\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"6\" aria-controls=\"elementor-tab-content-2416\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">K\u013c\u016bdas dal\u012bbnieku re\u0123istra nodal\u012bjum\u0101<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2416\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" aria-labelledby=\"kdas-dalbnieku-reistra-nodaljum\"><p>Mainoties pamatkapit\u0101lam, main\u0101s ar\u012b dal\u012bbnieku da\u013cu v\u0113rt\u012bba, kas prec\u012bzi j\u0101atspogu\u013co jaunaj\u0101 dal\u012bbnieku re\u0123istra nodal\u012bjum\u0101<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"nepareizs-dokumentu-formts\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"7\" aria-controls=\"elementor-tab-content-2417\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Nepareizs dokumentu form\u0101ts<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2417\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" aria-labelledby=\"nepareizs-dokumentu-formts\"><p class=\"ng-star-inserted\">P\u0101rliecinieties, ka dokumenti ir sagatavoti atbilsto\u0161\u0101 form\u0101t\u0101.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"neatbilstos-e-paraksts\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"8\" aria-controls=\"elementor-tab-content-2418\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Neatbilsto\u0161s e-paraksts<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2418\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" aria-labelledby=\"neatbilstos-e-paraksts\"><p>Dokumentiem j\u0101b\u016bt parakst\u012btiem ar dro\u0161u elektronisko parakstu un laika z\u012bmogu.<\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"nepareizi-samaksta-valsts-nodeva\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"9\" aria-controls=\"elementor-tab-content-2419\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Nepareizi samaks\u0101ta valsts nodeva<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-2419\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" aria-labelledby=\"nepareizi-samaksta-valsts-nodeva\"><p class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">Pirms dokumentu iesnieg\u0161anas ir j\u0101p\u0101rliecin\u0101s par pareizu valsts nodevas apm\u0113ru un t\u0101s samaksu.<\/span><span class=\"ng-star-inserted\"> Nepareizi vai p\u0101rmaks\u0101tu summu iesp\u0113jams atg\u016bt, iesniedzot iesniegumu Uz\u0146\u0113mumu re\u0123istr\u0101.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><div class=\"eael-accordion-list\">\n\t\t\t\t\t<div id=\"uzmumu-reistrs-ir-konstatjis-kdu-iesniegtajos-dokumentos\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"0\" data-tab=\"10\" aria-controls=\"elementor-tab-content-24110\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">Uz\u0146\u0113mumu re\u0123istrs ir konstat\u0113jis k\u013c\u016bdu iesniegtajos dokumentos<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-24110\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" aria-labelledby=\"uzmumu-reistrs-ir-konstatjis-kdu-iesniegtajos-dokumentos\"><p><span class=\"ng-star-inserted\">Ja UR konstat\u0113 k\u013c\u016bdu, valsts not\u0101rs atliek l\u0113muma pie\u0146em\u0161anu l\u012bdz 30 dien\u0101m, nor\u0101dot uz nepiln\u012bb\u0101m.<\/span><span class=\"ng-star-inserted\"> Ir svar\u012bgi operat\u012bvi rea\u0123\u0113t uz \u0161\u0101diem l\u0113mumiem un veikt nepiecie\u0161amos labojumus, lai re\u0123istr\u0101cijas process netiktu aizkav\u0113ts un pazaud\u0113ta valsts nodeva.<\/span><\/p><\/div>\n\t\t\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-931eb79 e-flex e-con-boxed e-con e-parent\" data-id=\"931eb79\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8de5469 elementor-widget elementor-widget-heading\" data-id=\"8de5469\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Noder\u012bgi Resursi<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d2a3d52 elementor-widget elementor-widget-text-editor\" data-id=\"1d2a3d52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Uz\u0146\u0113mumu Re\u0123istra (UR) m\u0101jaslapa: <a href=\"https:\/\/www.ur.gov.lv\/lv\/\">[https:\/\/www.ur.gov.lv\/]<\/a><\/p><p>Valsts Ie\u0146\u0113mumu Dienesta (VID) m\u0101jaslapa: <a href=\"https:\/\/www.vid.gov.lv\/lv\">[https:\/\/www.vid.gov.lv\/]<\/a><\/p><p>Komerclikums: <a href=\"https:\/\/likumi.lv\/ta\/id\/5490-komerclikums\">[https:\/\/likumi.lv\/]<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-41c0827 e-con e-atomic-element e-flexbox-base e-8fa15c9 \" data-id=\"41c0827\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"41c0827\" data-e-type=\"e-flexbox\" data-id=\"41c0827\">\n    \t\t<div class=\"elementor-element elementor-element-302334a elementor-widget elementor-widget-html\" data-id=\"302334a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script type=\"application\/ld+json\">\r\n{\r\n  \"@context\": \"https:\/\/schema.org\",\r\n  \"@graph\": [\r\n    {\r\n      \"@type\": \"HowTo\",\r\n      \"name\": \"Soli pa solim ce\u013cvedis\",\r\n      \"step\": [\r\n        {\r\n          \"@type\": \"HowToStep\",\r\n          \"position\": 1,\r\n          \"name\": \"Izv\u0113rt\u0113jiet stat\u016btus\",\r\n          \"text\": \"P\u0101rliecinieties, vai j\u016bsu uz\u0146\u0113muma stat\u016btos ir paredz\u0113ta iesp\u0113ja izmaks\u0101t \u0101rk\u0101rtas dividendes.\"\r\n        },\r\n        {\r\n          \"@type\": \"HowToStep\",\r\n          \"position\": 2,\r\n          \"name\": \"Sasauciet dal\u012bbnieku sapulci\",\r\n          \"text\": \"Pie\u0146emiet l\u0113mumu par stat\u016btu groz\u012bjumiem, iek\u013caujot punktu par \u0101rk\u0101rtas dividend\u0113m.\"\r\n        },\r\n        {\r\n          \"@type\": \"HowToStep\",\r\n          \"position\": 3,\r\n          \"name\": \"Sagatavojiet dokumentus \u0101rk\u0101rtas dividend\u0113m\",\r\n          \"text\": \"Sagatavojiet pieteikumu (veidlapa KR18), dal\u012bbnieku sapulces protokolu, stat\u016btu jauno redakciju, p\u0113c vajadz\u012bbas, ar\u012b pamatkapit\u0101la palielin\u0101\u0161anas dokumentus.\"\r\n        },\r\n        {\r\n          \"@type\": \"HowToStep\",\r\n          \"position\": 4,\r\n          \"name\": \"Aplieciniet parakstus\",\r\n          \"text\": \"Nodro\u0161iniet, lai visi dokumenti b\u016btu parakst\u012bti ar dro\u0161u e-parakstu.\"\r\n        },\r\n        {\r\n          \"@type\": \"HowToStep\",\r\n          \"position\": 5,\r\n          \"name\": \"Iesniedziet dokumentus Uz\u0146\u0113mumu re\u0123istr\u0101\",\r\n          \"text\": \"Iesniedziet dokumentus 14 dienu laik\u0101 no l\u0113muma pie\u0146em\u0161anas.\"\r\n        },\r\n        {\r\n          \"@type\": \"HowToStep\",\r\n          \"position\": 6,\r\n          \"name\": \"Apmaks\u0101jiet valsts nodevu\",\r\n          \"text\": \"Veiciet valsts nodevas apmaksu 40EUR apm\u0113r\u0101.\"\r\n        },\r\n        {\r\n          \"@type\": \"HowToStep\",\r\n          \"position\": 7,\r\n          \"name\": \"Sagaidiet l\u0113mumu\",\r\n          \"text\": \"Uz\u0146\u0113mumu re\u0123istrs izskat\u012bs iesniegumu 1-3 darba dienu laik\u0101.\"\r\n        }\r\n      ]\r\n    },\r\n    {\r\n      \"@type\": \"FAQPage\",\r\n      \"mainEntity\": [\r\n        {\r\n          \"@type\": \"Question\",\r\n          \"name\": \"Kas ir \u0101rk\u0101rtas dividendes?\",\r\n          \"acceptedAnswer\": {\r\n            \"@type\": \"Answer\",\r\n            \"text\": \"\u0100rk\u0101rtas dividendes ir da\u013ca no uz\u0146\u0113muma teko\u0161\u0101 p\u0101rskata perioda pe\u013c\u0146as, ko var sadal\u012bt starp \u012bpa\u0161niekiem pirms gada p\u0101rskata apstiprin\u0101\u0161anas. At\u0161\u0137ir\u012bb\u0101 no parastaj\u0101m dividend\u0113m, t\u0101s var izmaks\u0101t vair\u0101kas reizes gad\u0101, ja ir izpild\u012bti noteikti Komerclikum\u0101 paredz\u0113ti nosac\u012bjumi.\"\r\n          }\r\n        },\r\n        {\r\n          \"@type\": \"Question\",\r\n          \"name\": \"Ar ko \u0101rk\u0101rtas dividendes at\u0161\u0137iras no parastaj\u0101m?\",\r\n          \"acceptedAnswer\": {\r\n            \"@type\": \"Answer\",\r\n            \"text\": \"Galven\u0101s at\u0161\u0137ir\u012bbas ir \u0161\u0101das: Izmaksas laiks: \u0100rk\u0101rtas dividendes var izmaks\u0101t no teko\u0161\u0101 perioda pe\u013c\u0146as, negaidot gada beigas un gada p\u0101rskata apstiprin\u0101\u0161anu. Izmaksas bie\u017eums: T\u0101s var izmaks\u0101t vair\u0101kas reizes gad\u0101 (tehniski l\u012bdz \u010detr\u0101m reiz\u0113m), iev\u0113rojot vismaz tr\u012bs m\u0113ne\u0161u interv\u0101lu starp l\u0113mumiem. Piem\u0113rot\u012bba jauniem uz\u0146\u0113mumiem: Pat nesen dibin\u0101ti uz\u0146\u0113mumi var izmaks\u0101t \u0101rk\u0101rtas dividendes, ja tiem ir pe\u013c\u0146a un tiek izpild\u012bti p\u0101r\u0113jie nosac\u012bjumi. Parast\u0101s dividendes visbie\u017e\u0101k tiek maks\u0101tas no iepriek\u0161\u0113jo gadu uzkr\u0101t\u0101s pe\u013c\u0146as.\"\r\n          }\r\n        },\r\n        {\r\n          \"@type\": \"Question\",\r\n          \"name\": \"K\u0101di ir galvenie priek\u0161noteikumi \u0101rk\u0101rtas dividen\u017eu izmaksai?\",\r\n          \"acceptedAnswer\": {\r\n            \"@type\": \"Answer\",\r\n            \"text\": \"Lai uz\u0146\u0113mums var\u0113tu izmaks\u0101t \u0101rk\u0101rtas dividendes, tam j\u0101atbilst vair\u0101kiem Komerclikuma noteikumiem: Pamatkapit\u0101ls: Uz\u0146\u0113muma pamatkapit\u0101lam j\u0101b\u016bt vismaz 2800 eiro. Mazkapit\u0101la SIA nevar izmaks\u0101t \u0101rk\u0101rtas dividendes. Nav zaud\u0113jumu un par\u0101du: Uz\u0146\u0113mumam nedr\u012bkst b\u016bt uzkr\u0101tu zaud\u0113jumu no iepriek\u0161\u0113jiem periodiem un nodok\u013cu par\u0101du. Maks\u0101tsp\u0113ja: Valdei ir j\u0101b\u016bt pamatotai p\u0101rliec\u012bbai, ka dividen\u017eu izmaksa neapdraud\u0113s uz\u0146\u0113muma sp\u0113ju nor\u0113\u0137in\u0101ties ar kreditoriem atliku\u0161aj\u0101 finan\u0161u gada da\u013c\u0101. Stat\u016btu atbilst\u012bba: Uz\u0146\u0113muma stat\u016btos ir j\u0101b\u016bt skaidri atrun\u0101tai iesp\u0113jai izmaks\u0101t \u0101rk\u0101rtas dividendes. Finan\u0161u p\u0101rskats: J\u0101sagatavo starpperiodu finan\u0161u p\u0101rskats par periodu, par kuru tiek apr\u0113\u0137in\u0101tas dividendes. Izmaks\u0101jam\u0101s summas ierobe\u017eojums: \u0100rk\u0101rtas dividend\u0113s var sadal\u012bt ne vair\u0101k k\u0101 85% no attiec\u012bg\u0101 perioda pe\u013c\u0146as.\"\r\n          }\r\n        },\r\n        {\r\n          \"@type\": \"Question\",\r\n          \"name\": \"K\u0101ds nodoklis ir j\u0101maks\u0101 par \u0101rk\u0101rtas dividend\u0113m?\",\r\n          \"acceptedAnswer\": {\r\n            \"@type\": \"Answer\",\r\n            \"text\": \"Par \u0101rk\u0101rtas dividend\u0113m, t\u0101pat k\u0101 par parastaj\u0101m, ir j\u0101maks\u0101 20% uz\u0146\u0113mumu ien\u0101kuma nodoklis (UIN). Faktiski apr\u0113\u0137ins veido 25% no neto dividend\u0113m. Piem\u0113ram, ja \u012bpa\u0161nieks v\u0113las sa\u0146emt 8000 eiro, UIN b\u016bs 2000 eiro ((8000 \/ 0,8) * 0,2). \u012apa\u0161niekam k\u0101 fiziskai personai papildus nav j\u0101maks\u0101 iedz\u012bvot\u0101ju ien\u0101kuma nodoklis (IIN) vai valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas (VSAOI).\"\r\n          }\r\n        },\r\n        {\r\n          \"@type\": \"Question\",\r\n          \"name\": \"Vai mazkapit\u0101la SIA var izmaks\u0101t \u0101rk\u0101rtas dividendes?\",\r\n          \"acceptedAnswer\": {\r\n            \"@type\": \"Answer\",\r\n            \"text\": \"N\u0113, mazkapit\u0101la SIA (ar pamatkapit\u0101lu, kas maz\u0101ks par 2800 eiro) nevar izmaks\u0101t \u0101rk\u0101rtas dividendes. Lai to dar\u012btu, vispirms ir j\u0101veic pamatkapit\u0101la palielin\u0101\u0161ana l\u012bdz likum\u0101 noteiktajam minim\u0101lajam apm\u0113ram.\"\r\n          }\r\n        },\r\n        {\r\n          \"@type\": \"Question\",\r\n          \"name\": \"Cik bie\u017ei var izmaks\u0101t \u0101rk\u0101rtas dividendes?\",\r\n          \"acceptedAnswer\": {\r\n            \"@type\": \"Answer\",\r\n            \"text\": \"\u0100rk\u0101rtas dividendes var izmaks\u0101t l\u012bdz \u010detr\u0101m reiz\u0113m gad\u0101. L\u0113mumu par dividen\u017eu izmaksu var pie\u0146emt ne bie\u017e\u0101k k\u0101 reizi trijos m\u0113ne\u0161os. Turkl\u0101t l\u0113mums ir j\u0101pie\u0146em tr\u012bs m\u0113ne\u0161u laik\u0101 p\u0113c t\u0101 perioda beig\u0101m, par kuru dividendes tiek apr\u0113\u0137in\u0101tas.\"\r\n          }\r\n        },\r\n        {\r\n          \"@type\": \"Question\",\r\n          \"name\": \"K\u0101 r\u012bkoties, ja uz\u0146\u0113muma stat\u016bti neat\u013cauj \u0101rk\u0101rtas dividen\u017eu izmaksu?\",\r\n          \"acceptedAnswer\": {\r\n            \"@type\": \"Answer\",\r\n            \"text\": \"Ja stat\u016btos nav atrun\u0101ta \u0161\u0101da iesp\u0113ja, ir j\u0101veic stat\u016btu groz\u012bjumi. Process ietver: 1. Dal\u012bbnieku sapulces sasauk\u0161anu un l\u0113muma pie\u0146em\u0161anu par stat\u016btu groz\u012b\u0161anu. 2. Nepiecie\u0161amo dokumentu sagatavo\u0161anu (pieteikuma veidlapa KR18, dal\u012bbnieku l\u0113mums, stat\u016btu jaun\u0101 redakcija). 3. Dokumentu iesnieg\u0161anu Uz\u0146\u0113mumu re\u0123istr\u0101 un valsts nodevas apmaksu.\"\r\n          }\r\n        },\r\n        {\r\n          \"@type\": \"Question\",\r\n          \"name\": \"Kas ir lab\u0101k \u2013 alga vai dividendes?\",\r\n          \"acceptedAnswer\": {\r\n            \"@type\": \"Answer\",\r\n            \"text\": \"Tas ir atkar\u012bgs no konkr\u0113t\u0101s situ\u0101cijas. Ja uz\u0146\u0113mumam ir tikai viens dal\u012bbnieks, kur\u0161 ir ar\u012b vien\u012bgais valdes loceklis, un m\u0113ne\u0161a apgroz\u012bjums nep\u0101rsniedz piecas minim\u0101l\u0101s m\u0113ne\u0161algas (3700 eiro 2025. gad\u0101), vi\u0146\u0161 var nesa\u0146emt algu un izmaks\u0101t pe\u013c\u0146u dividend\u0113s. \u0160\u0101d\u0101 gad\u012bjum\u0101 nodok\u013cu slogs ir maz\u0101ks (tikai 20% UIN), sal\u012bdzinot ar darba algas nodok\u013ciem. Tom\u0113r j\u0101\u0146em v\u0113r\u0101, ka, nesa\u0146emot algu, netiek veiktas soci\u0101l\u0101s iemaksas.\"\r\n          }\r\n        },\r\n        {\r\n          \"@type\": \"Question\",\r\n          \"name\": \"K\u0101ds ir \u0101rk\u0101rtas dividen\u017eu izmaksas process? (Soli pa solim piem\u0113rs)\",\r\n          \"acceptedAnswer\": {\r\n            \"@type\": \"Answer\",\r\n            \"text\": \"Pie\u0146emsim, ka SIA \\\"X\\\" pe\u013c\u0146a no 1. janv\u0101ra l\u012bdz 31. martam ir 15 000 eiro. Vien\u012bgais \u012bpa\u0161nieks v\u0113las izmaks\u0101t 8000 eiro dividend\u0113s. 1. Finan\u0161u p\u0101rskats: Gr\u0101matvedis sagatavo finan\u0161u p\u0101rskatu par \u0161o tr\u012bs m\u0113ne\u0161u periodu. 2. L\u0113mums: \u012apa\u0161nieks pie\u0146em un paraksta dal\u012bbnieka l\u0113mumu par 8000 eiro \u0101rk\u0101rtas dividen\u017eu izmaksu. 3. UIN apr\u0113\u0137ins: Gr\u0101matvedis apr\u0113\u0137ina UIN: (8000 \/ 0,8) * 0,2 = 2000 eiro. 4. Nodok\u013ca samaksa: Uz\u0146\u0113mums p\u0101rskaita 2000 eiro Valsts kasei. 5. Dividen\u017eu izmaksa: 8000 eiro tiek p\u0101rskait\u012bti uz \u012bpa\u0161nieka person\u012bgo kontu. 6. Zi\u0146ojums VID: L\u012bdz n\u0101kam\u0101 gada 30. janv\u0101rim gr\u0101matvedis iesniedz VID zi\u0146ojumu, deklar\u0113jot izmaks\u0101t\u0101s dividendes.\"\r\n          }\r\n        },\r\n        {\r\n          \"@type\": \"Question\",\r\n          \"name\": \"Nepiln\u012bgi vai k\u013c\u016bdaini sagatavoti dokumenti\",\r\n          \"acceptedAnswer\": {\r\n            \"@type\": \"Answer\",\r\n            \"text\": \"Bie\u017ei vien k\u013c\u016bdas rodas, nepareizi atspogu\u013cojot uz\u0146\u0113muma veidu da\u017e\u0101dos dokumentos vai nor\u0101dot nepareizu kadastra apz\u012bm\u0113jumu juridiskajai adresei.\"\r\n          }\r\n        },\r\n        {\r\n          \"@type\": \"Question\",\r\n          \"name\": \"Veci vai Nepareizi stat\u016bti\",\r\n          \"acceptedAnswer\": {\r\n            \"@type\": \"Answer\",\r\n            \"text\": \"Stat\u016btos ir skaidri j\u0101paredz iesp\u0113ja izmaks\u0101t \u0101rk\u0101rtas dividendes.\"\r\n          }\r\n        },\r\n        {\r\n          \"@type\": \"Question\",\r\n          \"name\": \"Mazkapit\u0101la SIA nevar groz\u012bt stat\u016btus \u0101rk\u0101rtas dividen\u017eu izmaksai\",\r\n          \"acceptedAnswer\": {\r\n            \"@type\": \"Answer\",\r\n            \"text\": \"Lai to var\u0113tu dar\u012bt, vispirms ir j\u0101palielina pamatkapit\u0101ls l\u012bdz vismaz 2800 EUR. Svar\u012bgi atcer\u0113ties, ka mazkapit\u0101la SIA pamatkapit\u0101lu nevar palielin\u0101t ar mantisko ieguld\u012bjumu. Tikai p\u0113c pamatkapit\u0101la palielin\u0101\u0161anas un attiec\u012bgo izmai\u0146u re\u0123istr\u0113\u0161anas UR, var veikt stat\u016btu groz\u012bjumus par \u0101rk\u0101rtas dividend\u0113m.\"\r\n          }\r\n        },\r\n        {\r\n          \"@type\": \"Question\",\r\n          \"name\": \"Nepareizi sagatavoti pamatkapit\u0101la palielin\u0101\u0161anas noteikumi\",\r\n          \"acceptedAnswer\": {\r\n            \"@type\": \"Answer\",\r\n            \"text\": \"Dal\u012bbnieku sapulces l\u0113mum\u0101 ir j\u0101apstiprina pamatkapit\u0101la palielin\u0101\u0161anas noteikumi, kuros j\u0101nor\u0101da visa nepiecie\u0161am\u0101 inform\u0101cija.\"\r\n          }\r\n        },\r\n        {\r\n          \"@type\": \"Question\",\r\n          \"name\": \"Aizmirsts iesniegt visus nepiecie\u0161amos dokumentus\",\r\n          \"acceptedAnswer\": {\r\n            \"@type\": \"Answer\",\r\n            \"text\": \"Papildus standarta dokumentiem (KR18, protokols, stat\u016bti), j\u0101iesniedz ar\u012b pamatkapit\u0101la palielin\u0101\u0161anas noteikumi un dokumenti, kas apliecina apmaksu.\"\r\n          }\r\n        },\r\n        {\r\n          \"@type\": \"Question\",\r\n          \"name\": \"K\u013c\u016bdas dal\u012bbnieku re\u0123istra nodal\u012bjum\u0101\",\r\n          \"acceptedAnswer\": {\r\n            \"@type\": \"Answer\",\r\n            \"text\": \"Mainoties pamatkapit\u0101lam, main\u0101s ar\u012b dal\u012bbnieku da\u013cu v\u0113rt\u012bba, kas prec\u012bzi j\u0101atspogu\u013co jaunaj\u0101 dal\u012bbnieku re\u0123istra nodal\u012bjum\u0101\"\r\n          }\r\n        },\r\n        {\r\n          \"@type\": \"Question\",\r\n          \"name\": \"Nepareizs dokumentu form\u0101ts\",\r\n          \"acceptedAnswer\": {\r\n            \"@type\": \"Answer\",\r\n            \"text\": \"P\u0101rliecinieties, ka dokumenti ir sagatavoti atbilsto\u0161\u0101 form\u0101t\u0101.\"\r\n          }\r\n        },\r\n        {\r\n          \"@type\": \"Question\",\r\n          \"name\": \"Neatbilsto\u0161s e-paraksts\",\r\n          \"acceptedAnswer\": {\r\n            \"@type\": \"Answer\",\r\n            \"text\": \"Dokumentiem j\u0101b\u016bt parakst\u012btiem ar dro\u0161u elektronisko parakstu un laika z\u012bmogu.\"\r\n          }\r\n        },\r\n        {\r\n          \"@type\": \"Question\",\r\n          \"name\": \"Nepareizi samaks\u0101ta valsts nodeva\",\r\n          \"acceptedAnswer\": {\r\n            \"@type\": \"Answer\",\r\n            \"text\": \"Pirms dokumentu iesnieg\u0161anas ir j\u0101p\u0101rliecin\u0101s par pareizu valsts nodevas apm\u0113ru un t\u0101s samaksu. Nepareizi vai p\u0101rmaks\u0101tu summu iesp\u0113jams atg\u016bt, iesniedzot iesniegumu Uz\u0146\u0113mumu re\u0123istr\u0101.\"\r\n          }\r\n        },\r\n        {\r\n          \"@type\": \"Question\",\r\n          \"name\": \"Uz\u0146\u0113mumu re\u0123istrs ir konstat\u0113jis k\u013c\u016bdu iesniegtajos dokumentos\",\r\n          \"acceptedAnswer\": {\r\n            \"@type\": \"Answer\",\r\n            \"text\": \"Ja UR konstat\u0113 k\u013c\u016bdu, valsts not\u0101rs atliek l\u0113muma pie\u0146em\u0161anu l\u012bdz 30 dien\u0101m, nor\u0101dot uz nepiln\u012bb\u0101m. Ir svar\u012bgi operat\u012bvi rea\u0123\u0113t uz \u0161\u0101diem l\u0113mumiem un veikt nepiecie\u0161amos labojumus, lai re\u0123istr\u0101cijas process netiktu aizkav\u0113ts un pazaud\u0113ta valsts nodeva.\"\r\n          }\r\n        }\r\n      ]\r\n    }\r\n  ]\r\n}\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Kas ir \u0100rk\u0101rtas dividendes? (2026) \u0100rk\u0101rtas dividendes ir da\u013ca no teko\u0161\u0101 p\u0101rskata perioda neto pe\u013c\u0146as, kas tiek sadal\u012bta starp \u012bpa\u0161niekiem, pat pirms gada p\u0101rskata iesnieg\u0161anas. Ir svar\u012bgi atz\u012bm\u0113t, ka \u0101rk\u0101rtas dividendes izmaksu regul\u0113 Komerclikums, un to izmaksa ir pak\u013cauta noteiktiem nosac\u012bjumiem un ierobe\u017eojumiem. \u0160\u012bs dividendes at\u0161\u0137iras no parastaj\u0101m dividend\u0113m, ar to, ka \u0101rk\u0101rtas dividendes var [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4500,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3059","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lv"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.7.1 (Yoast SEO v25.7) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Kas ir \u0101rk\u0101rtas dividendes? 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