Budget-as-Code/data/lv-vb-2025.xml

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<Budget xmlns="urn:pppa:vpk:budzets:0.1" id="lv-vb-2025" title="Par valsts budžetu 2025. gadam un budžeta ietvaru 2025., 2026. un 2027. gadam" year="2025" horizonTo="2027" status="adopted" act="https://likumi.lv/ta/id/357450" published="Latvijas Vēstnesis, 2024/248">
  <Source id="lv-vb-2025.src.law" kind="lawText" title="Par valsts budžetu 2025. gadam un budžeta ietvaru 2025., 2026. un 2027. gadam" url="https://likumi.lv/ta/id/357450" sha256="cf8e7ed155e0bb95d52d406ead585ee40a50dc72e5583cf2f64eeb65a5aaf964"/>
  <Source id="lv-vb-2025.src.p01" kind="annex" annex="1" title="1. pielikums" url="https://likumi.lv/wwwraksti/2024/248/BILDES/L_BUDZETS2025/1_PIELIKUMS.XLS" sha256="d8e0af46c04401048bd45a10d8729ac54d49cf565f285d355917acb02f860f3d"/>
  <Source id="lv-vb-2025.src.p02" kind="annex" annex="2" title="2. pielikums" url="https://likumi.lv/wwwraksti/2024/248/BILDES/L_BUDZETS2025/2_PIELIKUMS.XLS" sha256="3947047af0605f50a54d0df4bc5750e8bd010a2ef11e347c0d7f496a58258e52"/>
  <Source id="lv-vb-2025.src.p03" kind="annex" annex="3" title="3. pielikums" url="https://likumi.lv/wwwraksti/2024/248/BILDES/L_BUDZETS2025/3_PIELIKUMS.XLS" sha256="6aa5ed6223b2767622ff26638dc67f271231a3df9aa54154d23dd54b72cca7f3"/>
  <Source id="lv-vb-2025.src.p04" kind="annex" annex="4" title="4. pielikums" url="https://likumi.lv/wwwraksti/2024/248/BILDES/L_BUDZETS2025/4_PIELIKUMS.XLS" sha256="a43e6971a593d6907c06c8f572be56080313c2d19c51e6fbaee43f8570b4c7f9"/>
  <Source id="lv-vb-2025.src.p05" kind="annex" annex="5" title="5. pielikums" url="https://likumi.lv/wwwraksti/2024/248/BILDES/L_BUDZETS2025/5_PIELIKUMS.XLS" sha256="6a5157f53e8f491bd493e994e803b7116475021c64d775f10b2cbfa04d89c999"/>
  <Source id="lv-vb-2025.src.p06" kind="annex" annex="6" title="6. pielikums" url="https://likumi.lv/wwwraksti/2024/248/BILDES/L_BUDZETS2025/6_PIELIKUMS.DOCX" sha256="c0eb72c51fceaca304a45b8d88eb623982d8885fdc67068d3a6189381acaa36c"/>
  <Source id="lv-vb-2025.src.p07" kind="annex" annex="7" title="7. pielikums" url="https://likumi.lv/wwwraksti/2024/248/BILDES/L_BUDZETS2025/7_PIELIKUMS_G.DOCX" sha256="b64108a462ee164b6559262218ac16203bb24fa0946a2b9d02659ff35a740566"/>
  <Source id="lv-vb-2025.src.p08" kind="annex" annex="8" title="8. pielikums" url="https://likumi.lv/wwwraksti/2024/248/BILDES/L_BUDZETS2025/8_PIELIKUMS.DOCX" sha256="2e6706f12e8069688cf54ac8eaf020d3dca81d0044be221c525123395841ef9a"/>
  <Source id="lv-vb-2025.src.p09" kind="annex" annex="9" title="9. pielikums" url="https://likumi.lv/wwwraksti/2024/248/BILDES/L_BUDZETS2025/9_PIELIKUMS.DOCX" sha256="5d42607c564d8fdcdce670b3a2fcc491085a90ea9f769991d999e6b161a255cc"/>
  <Source id="lv-vb-2025.src.p10" kind="annex" annex="10" title="10. pielikums" url="https://likumi.lv/wwwraksti/2024/248/BILDES/L_BUDZETS2025/10_PIELIKUMS.DOCX" sha256="958374d65ef3901ef9e3834c2cfaa2caf6727181c3bc77cf8d16f8ef3689fe6d"/>
  <Source id="lv-vb-2025.src.p11" kind="annex" annex="11" title="11. pielikums" url="https://likumi.lv/wwwraksti/2024/248/BILDES/L_BUDZETS2025/11_PIELIKUMS.XLS" sha256="8c97f414cb3d445324f8d2f5e0c39ab84e6bbad0b946a798a7bbb6a32bd06d62"/>
  <Source id="lv-vb-2025.src.p12" kind="form" annex="12" title="12. pielikums" url="https://likumi.lv/wwwraksti/2024/248/BILDES/L_BUDZETS2025/12_PIELIKUMS.DOCX" sha256="09a483caedb6359b2d710f82b82e1c516b4e8e6a55bd2f1c67c2ce048890d02c"/>
  <Provision id="lv-vb-2025.p001" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="1" src="lv-vb-2025.src.law">1. pants. Ar šā likuma sagatavošanu un ar valsts budžetu saistīto lēmumu pieņemšanu un rīcību īsteno Fiskālās disciplīnas likumā noteiktos fiskālās politikas principus un vidēja termiņa budžeta politikas prioritāro attīstības virzienu — drošība.</Provision>
  <Provision id="lv-vb-2025.p002" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="2" src="lv-vb-2025.src.law">2. pants. Šā likuma sagatavošanā izmantota iekšzemes kopprodukta prognoze 2015. gada salīdzināmajās cenās 2025. gadam 29 982 000 000 euro apmērā, 2026. gadam 30 810 000 000 euro apmērā un 2027. gadam 31 610 000 000 euro apmērā. Šā likuma sagatavošanā izmantota iekšzemes kopprodukta pieauguma tempa prognoze 2025. gadam 2,9 procenti, 2026. gadam 2,8 procenti un 2027. gadam 2,6 procenti. Šā likuma sagatavošanā izmantota iekšzemes kopprodukta prognoze faktiskajās cenās 2025. gadam 44 379 000 000 euro apmērā, 2026. gadam 46 836 000 000 euro apmērā un 2027. gadam 49 349 000 000 euro apmērā.</Provision>
  <Provision id="lv-vb-2025.p003" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="3" src="lv-vb-2025.src.law">3. pants. Šā likuma sagatavošanā izmantota potenciālā iekšzemes kopprodukta prognoze 2015. gada salīdzināmajās cenās 2025. gadam 30 327 000 000 euro apmērā, 2026. gadam 30 994 000 000 euro apmērā un 2027. gadam 31 675 000 000 euro apmērā. Šā likuma sagatavošanā izmantota potenciālā iekšzemes kopprodukta pieauguma tempa prognoze 2025. gadam 2,2 procenti, 2026. gadam 2,2 procenti un 2027. gadam 2,2 procenti.</Provision>
  <Provision id="lv-vb-2025.p004" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="4" src="lv-vb-2025.src.law">4. pants. Vispārējās valdības budžeta strukturālās bilances mērķis atbilstoši Eiropas Kontu sistēmas metodoloģijai, kas noteikta saskaņā ar Eiropas Parlamenta un Padomes 2013. gada 21. maija regulu (ES) Nr. 549/2013 par Eiropas nacionālo un reģionālo kontu sistēmu Eiropas Savienībā (turpmāk — Eiropas nacionālo un reģionālo kontu sistēma Eiropas Savienībā), 2025. gadā ir -0,82 procenti no iekšzemes kopprodukta, 2026. gadā -0,75 procenti no iekšzemes kopprodukta un 2027. gadā -0,79 procenti no iekšzemes kopprodukta.</Provision>
  <Provision id="lv-vb-2025.p005" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="5" src="lv-vb-2025.src.law">5. pants. Noteikt, ka no vispārējās valdības budžeta strukturālās bilances mērķa tiek izslēgti šādi izdevumi:
1) izdevumi pasākumiem, kuri tika atzīti par vienreizējiem saskaņā ar likuma "Par valsts budžetu 2023. gadam un budžeta ietvaru 2023., 2024. un 2025. gadam" 5. pantu un kuru ieviešana turpinās 2025.—2027. gada periodā;
2) izdevumi pasākumiem, kuri tika atzīti par vienreizējiem saskaņā ar likuma "Par valsts budžetu 2024. gadam un budžeta ietvaru 2024., 2025. un 2026. gadam" 5. pantu un kuru ieviešana turpinās 2025.—2027. gada periodā;
3) valsts aizsardzības bāzes izdevumu pieaugums pret iepriekšējo gadu 100 procentu apmērā. Pirmajā gadā pēc pieauguma 80 procentu apmērā, otrajā gadā pēc pieauguma 60 procentu apmērā, trešajā gadā pēc pieauguma 40 procentu apmērā un ceturtajā gadā pēc pieauguma 20 procentu apmērā.</Provision>
  <Provision id="lv-vb-2025.p006" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="6" src="lv-vb-2025.src.law">6. pants. Vispārējās valdības budžeta bilance atbilstoši Eiropas nacionālo un reģionālo kontu sistēmas Eiropas Savienībā metodoloģijai, neieskaitot fiskālā nodrošinājuma rezervi, 2025. gadā ir -2,9 procenti no iekšzemes kopprodukta, 2026. gadā -2,6 procenti no iekšzemes kopprodukta un 2027. gadā -2,4 procenti no iekšzemes kopprodukta.</Provision>
  <Provision id="lv-vb-2025.p007" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="7" src="lv-vb-2025.src.law">7. pants. Noteikt valsts budžeta finansiālās bilances apjomu un maksimāli pieļaujamo valsts budžeta izdevumu kopapjomu 2025., 2026. un 2027. gadam saskaņā ar šā likuma 1. pielikumu.</Provision>
  <Provision id="lv-vb-2025.p008" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="8" src="lv-vb-2025.src.law">8. pants. Noteikt valsts budžeta ieņēmumu prognozes 2025., 2026. un 2027. gadam saskaņā ar šā likuma 1. un 2. pielikumu.</Provision>
  <Provision id="lv-vb-2025.p009" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="9" src="lv-vb-2025.src.law">9. pants. Noteikt, ka 2025., 2026. un 2027. gadā izlīdzinātos izdevumus nosaka faktiski attiecīgajā gadā prognozēto izdevumu apjomā.</Provision>
  <Provision id="lv-vb-2025.p010" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="10" src="lv-vb-2025.src.law">10. pants. Noteikt izlīdzinātos izdevumus 2025. gadā 2 682 148 172 euro, tajā skaitā Eiropas Savienības struktūrfondu un Kohēzijas fonda izlīdzinātos izdevumus 1 481 461 030 euro, kopējās lauksaimniecības politikas un kopējās zivsaimniecības politikas izlīdzinātos izdevumus 696 873 456 euro un valsts parāda apkalpošanas izlīdzinātos izdevumus 503 813 686 euro.</Provision>
  <Provision id="lv-vb-2025.p011" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="11" src="lv-vb-2025.src.law">11. pants. Noteikt izlīdzinātos izdevumus 2026. gadā 2 711 978 428 euro, tajā skaitā Eiropas Savienības struktūrfondu un Kohēzijas fonda izlīdzinātos izdevumus 1 508 192 066 euro, kopējās lauksaimniecības politikas un kopējās zivsaimniecības politikas izlīdzinātos izdevumus 599 609 114 euro un valsts parāda apkalpošanas izlīdzinātos izdevumus 604 177 248 euro.</Provision>
  <Provision id="lv-vb-2025.p012" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="12" src="lv-vb-2025.src.law">12. pants. Noteikt izlīdzinātos izdevumus 2027. gadā 2 249 119 646 euro, tajā skaitā Eiropas Savienības struktūrfondu un Kohēzijas fonda izlīdzinātos izdevumus 969 032 146 euro, kopējās lauksaimniecības politikas un kopējās zivsaimniecības politikas izlīdzinātos izdevumus 618 058 615 euro un valsts parāda apkalpošanas izlīdzinātos izdevumus 662 028 885 euro.</Provision>
  <Provision id="lv-vb-2025.p013" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="13" src="lv-vb-2025.src.law">13. pants. Noteikt, ka fiskālā nodrošinājuma rezerve 2025., 2026. un 2027. gadam ir 0,1 procents no iekšzemes kopprodukta.</Provision>
  <Provision id="lv-vb-2025.p014" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="14" src="lv-vb-2025.src.law">14. pants. Noteikt, ka koriģētie maksimāli pieļaujamie valsts budžeta izdevumi 2025., 2026. un 2027. gadam tiek aprēķināti saskaņā ar Fiskālās disciplīnas likuma bilances nosacījumu un papildus Fiskālās disciplīnas likumā noteiktajiem gadījumiem tiek precizēti atbilstoši izmaiņām to izdevumu apjomā, kas tiek izslēgti no vispārējās valdības budžeta bilances mērķa saskaņā ar šā likuma 5. pantu.</Provision>
  <Provision id="lv-vb-2025.p015" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="15" src="lv-vb-2025.src.law">15. pants. Noteikt koriģētos maksimāli pieļaujamos valsts budžeta izdevumus 2025. gadā 14 494 055 027 euro, 2026. gadā 14 633 209 791 euro un 2027. gadā 14 822 301 668 euro.</Provision>
  <Provision id="lv-vb-2025.p016" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="16" src="lv-vb-2025.src.law">16. pants. Noteikt maksimāli pieļaujamo valsts budžeta kopējo izdevumu apjomu katrai ministrijai un citai centrālajai valsts iestādei 2025., 2026. un 2027. gadam saskaņā ar šā likuma 3. pielikumu.</Provision>
  <Provision id="lv-vb-2025.p017" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="17" src="lv-vb-2025.src.law">17. pants. (1) Ikgadējais pašvaldību kopējais aizņēmumu pieļaujamais palielinājums 2025., 2026. un 2027. gadā ir 168 138 258 euro. Sagatavojot likumu par valsts budžetu 2026. gadam un budžeta ietvaru 2026., 2027. un 2028. gadam, ikgadējais aizņēmumu pieļaujamais palielinājums tiek precizēts.
(2) No šā panta pirmajā daļā minētā palielinājuma noteikt aizņēmumu palielinājumu 2025. gadā 29 188 091 euro un 2026. gadā 6 883 554 euro Rīgas valstspilsētas pašvaldībai projekta "Satiksmes pārvads no Tvaika ielas uz Kundziņsalu" mērķu sasniegšanai, ar nosacījumu, ka Rīgas valstspilsētas pašvaldība atmaksā iepriekš saņemtos aizņēmumus 2025. gadā ne mazāk kā 29 188 091 euro apmērā un 2026. gadā ne mazāk kā 6 883 554 euro apmērā.
(3) Noteikt, ka 2025., 2026. un 2027. gadā galvenā aizņēmumu prioritāte ir aizņēmumi Eiropas Savienības un pārējās ārvalstu finanšu palīdzības līdzfinansēto projektu īstenošanai, aizņēmumi Eiropas Atveseļošanas fonda finansēto projektu īstenošanai, aizņēmumi emisijas kvotu izsoļu ieņēmumu instrumentu līdzfinansēto projektu īstenošanai un aizņēmumi jaunas pirmsskolas izglītības iestādes būvniecībai vai esošas pirmsskolas izglītības iestādes paplašināšanai, lai mazinātu pašvaldībā reģistrēto bērnu rindu uz vietām pirmsskolas izglītības iestādēs.
(4) Papildus šā panta pirmajā daļā minētajam aizņēmumu palielinājumam Rīgas valstspilsētas pašvaldībai ir tiesības emitēt obligācijas 2025., 2026. un 2027. gadā, lai nodrošinātu finansējumu investīciju projektiem, kas atbilst Rīgas valstspilsētas apstiprinātai pašvaldības attīstības programmai, un lietderīgu un ilgtspējīgu investīciju īstenošanu pašvaldības autonomās funkcijas nodrošināšanai. Emisijas kopējo apjomu un, ja attiecināms, emisijas laidienu apjomu pa gadiem apstiprina Ministru kabinets. Obligāciju emisija veicama tā, lai neradītu negatīvu ietekmi uz 2025. gada vispārējās valdības budžeta bilanci. Turpmāko gadu fiskālo ietekmi plāno, sagatavojot likumprojektu par valsts budžetu 2026. gadam un budžeta ietvaru 2026., 2027. un 2028. gadam. Pēc Finanšu ministrijas pieprasījuma Rīgas valstspilsētas pašvaldība iesniedz Finanšu ministrijai nepieciešamo informāciju emisijas negatīvās fiskālās ietekmes noteikšanai un, ja nepieciešams, priekšlikumus kompensējošiem pasākumiem negatīvās ietekmes mazināšanai.
(5) Ministru kabinets nosaka šā panta ceturtajā daļā minēto obligāciju emitēšanas kārtību un nosacījumus.</Provision>
  <Provision id="lv-vb-2025.p018" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="18" src="lv-vb-2025.src.law">18. pants. Noteikt, ka iedzīvotāju ienākuma nodokļa ieņēmumu sadalījums starp valsts budžetu un pašvaldību budžetiem 2025., 2026. un 2027. gadā ir šāds: pašvaldību budžetiem — 78 procenti un valsts budžetam — 22 procenti.</Provision>
  <Provision id="lv-vb-2025.p019" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="19" src="lv-vb-2025.src.law">19. pants. Pašvaldības dome gadskārtējā pašvaldības budžetā 2025. gadam paredz finansējumu līdzdalības budžetam ne mazāk kā 0,1 procenta apmērā, 2026. gadā ne mazāk kā 0,2 procentu apmērā, 2027. gadā ne mazāk kā 0,3 procentu apmērā un 2028. gadā ne mazāk kā 0,4 procentu apmērā no pašvaldības vidējiem viena gada iedzīvotāju ienākuma nodokļa un nekustamā īpašuma nodokļa faktiskajiem ieņēmumiem, kas tiek aprēķināti par pēdējiem trim gadiem.</Provision>
  <Provision id="lv-vb-2025.p020" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="20" src="lv-vb-2025.src.law">20. pants. Noteikt, ka vispārējās valdības sektorā iekļautās valsts kapitālsabiedrības negatīvā ietekme uz vispārējās valdības budžeta bilanci, kas aprēķināta saskaņā ar šā likuma 12. pielikumu, 2026. un 2027. gadā drīkst pārsniegt 5 000 000 euro tad, ja ir saņemta Ministru kabineta piekrišana. Kapitāla daļu turētājs nodrošina šā nosacījuma izpildi un, ja nepieciešama Ministru kabineta piekrišana, līdz likumprojekta par valsts budžetu kārtējam gadam un vidēja termiņa budžeta ietvaru sagatavošanas grafikā noteiktajam termiņam iesniedz Ministru kabinetam attiecīgu ziņojumu.</Provision>
  <Provision id="lv-vb-2025.p021" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="21" src="lv-vb-2025.src.law">21. pants. Noteikt, ka vispārējās valdības sektorā iekļautās pašvaldību kapitālsabiedrības negatīvā ietekme uz vispārējās valdības budžeta bilanci, kas aprēķināta saskaņā ar šā likuma 12. pielikumu, 2026. un 2027. gadā drīkst pārsniegt 5 000 000 euro tad, ja ir saņemta Ministru kabineta piekrišana, ja vien attiecīgā pašvaldība nenodrošina, ka tās un visu tās institūciju, kas iekļautas vispārējās valdības sektorā, kopējā ietekme uz vispārējās valdības budžeta bilanci tiek prognozēta neitrāla vai pozitīva un par to ir saņemts Finanšu ministrijas atzinums. Kapitāla daļu turētājs nodrošina šā nosacījuma izpildi un, ja nepieciešama Ministru kabineta piekrišana, līdz likumprojekta par valsts budžetu kārtējam gadam un vidēja termiņa budžeta ietvaru sagatavošanas grafikā noteiktajam termiņam iesniedz Finanšu ministrijai attiecīgu ziņojumu, kuru Finanšu ministrija tālāk virza izskatīšanai Ministru kabinetā.</Provision>
  <Provision id="lv-vb-2025.p022" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="22" src="lv-vb-2025.src.law">22. pants. Noteikt, ka informācija par vispārējās valdības sektorā iekļauto kapitālsabiedrību faktisko un prognozēto ietekmi uz vispārējās valdības izdevumiem, ieņēmumiem, budžeta bilanci un parādu ir publiski pieejama un Finanšu ministrija to iekļauj šā likuma paskaidrojumos.</Provision>
  <Provision id="lv-vb-2025.p023" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="23" src="lv-vb-2025.src.law">23. pants. Lai nodrošinātu virssaistību neitrālu ietekmi uz vispārējās valdības budžeta bilanci Eiropas Savienības struktūrfondu un Kohēzijas fonda darbības programmas "Izaugsme un nodarbinātība" ietvaros, virssaistības tiek kompensētas no Eiropas Savienības fondu finansējuma līdz plānošanas perioda beigām atbilstoši Ministru kabineta lēmumam.</Provision>
  <Provision id="lv-vb-2025.p024" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="24" src="lv-vb-2025.src.law">24. pants. Noteikt, ka minimālā prognozējamā peļņas daļa, kas izmaksājama dividendēs, un dividendēs izmaksājamā peļņas daļa valsts kapitālsabiedrībām, publiski privātajām kapitālsabiedrībām un publiskas personas kontrolētām kapitālsabiedrībām, kurās valsts ir dalībnieks (akcionārs), 2025. gadā (par 2024. pārskata gadu), 2026. gadā (par 2025. pārskata gadu) un 2027. gadā (par 2026. pārskata gadu) ir 70 procenti no kapitālsabiedrības pārskata gada peļņas.</Provision>
  <Provision id="lv-vb-2025.p025" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="25" src="lv-vb-2025.src.law">25. pants. Noteikt, ka akciju sabiedrība "Latvenergo" ieskaita valsts pamatbudžeta ieņēmumos dividenžu maksājumu 2025. gadā (par 2024. pārskata gadu) 70 procentu apmērā no pārskata gada peļņas, bet ne mazāk kā 183 908 268 euro, 2026. gadā (par 2025. pārskata gadu) 70 procentu apmērā no pārskata gada peļņas, bet ne mazāk kā 131 051 751 euro un 2027. gadā (par 2026. pārskata gadu) 70 procentu apmērā no pārskata gada peļņas, bet ne mazāk kā 124 490 701 euro, uzņēmumu ienākuma nodokli aprēķinot un nomaksājot uzņēmumu ienākuma nodokli regulējošos normatīvajos aktos noteiktajā kārtībā.</Provision>
  <Provision id="lv-vb-2025.p026" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="26" src="lv-vb-2025.src.law">26. pants. Noteikt, ka akciju sabiedrība "Latvijas valsts meži" ieskaita valsts pamatbudžeta ieņēmumos dividenžu maksājumu 2025. gadā (par 2024. pārskata gadu) 70 procentu apmērā no pārskata gada peļņas, bet ne mazāk kā 111 002 179 euro, uzņēmumu ienākuma nodokli aprēķinot un nomaksājot uzņēmumu ienākuma nodokli regulējošos normatīvajos aktos noteiktajā kārtībā.</Provision>
  <Provision id="lv-vb-2025.p027" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="27" src="lv-vb-2025.src.law">27. pants. Noteikt, ka akciju sabiedrība "Augstsprieguma tīkls" ieskaita valsts pamatbudžeta ieņēmumos dividenžu maksājumu 2025. gadā (par 2024. pārskata gadu) 70 procentu apmērā no pārskata gada peļņas, bet ne mazāk kā 10 391 040 euro, 2026. gadā (par 2025. pārskata gadu) 70 procentu apmērā no pārskata gada peļņas, bet ne mazāk kā 5 308 160 euro un 2027. gadā (par 2026. pārskata gadu) 70 procentu apmērā no pārskata gada peļņas, bet ne mazāk kā 12 068 480 euro, uzņēmumu ienākuma nodokli aprēķinot un nomaksājot uzņēmumu ienākuma nodokli regulējošos normatīvajos aktos noteiktajā kārtībā.</Provision>
  <Provision id="lv-vb-2025.p028" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="28" src="lv-vb-2025.src.law">28. pants. Noteikt, ka akciju sabiedrība "Latvijas Loto" ieskaita valsts pamatbudžeta ieņēmumos dividenžu maksājumu 2025. gadā (par 2024. pārskata gadu) 70 procentu apmērā no pārskata gada peļņas, bet ne mazāk kā 10 033 770 euro, 2026. gadā (par 2025. pārskata gadu) 70 procentu apmērā no pārskata gada peļņas, bet ne mazāk kā 9 357 760 euro un 2027. gadā (par 2026. pārskata gadu) 70 procentu apmērā no pārskata gada peļņas, bet ne mazāk kā 10 257 400 euro, uzņēmumu ienākuma nodokli aprēķinot un nomaksājot uzņēmumu ienākuma nodokli regulējošos normatīvajos aktos noteiktajā kārtībā.</Provision>
  <Provision id="lv-vb-2025.p029" chapter="I nodaļa Budžeta ietvars 2025., 2026. un 2027. gadam" article="29" src="lv-vb-2025.src.law">29. pants. Noteikt, ka valsts akciju sabiedrība "Latvijas Valsts radio un televīzijas centrs" ieskaita valsts pamatbudžeta ieņēmumos dividenžu maksājumu 2025. gadā (par 2024. pārskata gadu) 70 procentu apmērā no pārskata gada peļņas, bet ne mazāk kā 7 244 722 euro un 2026. gadā (par 2025. pārskata gadu) 70 procentu apmērā no pārskata gada peļņas, bet ne mazāk kā 6 252 155 euro, uzņēmumu ienākuma nodokli aprēķinot un nomaksājot uzņēmumu ienākuma nodokli regulējošos normatīvajos aktos noteiktajā kārtībā.</Provision>
  <Provision id="lv-vb-2025.p030" chapter="II nodaļa Valsts budžets 2025. gadam" article="30" src="lv-vb-2025.src.law">30. pants. Apstiprināt valsts budžetu 2025. gadam ieņēmumos 15 119 104 933 euro apmērā saskaņā ar šā likuma 1. un 2. pielikumu.</Provision>
  <Provision id="lv-vb-2025.p031" chapter="II nodaļa Valsts budžets 2025. gadam" article="31" src="lv-vb-2025.src.law">31. pants. Apstiprināt valsts budžetu 2025. gadam izdevumos 17 140 852 997 euro apmērā saskaņā ar šā likuma 1., 3., 4. un 5. pielikumu.</Provision>
  <Provision id="lv-vb-2025.p032" chapter="II nodaļa Valsts budžets 2025. gadam" article="32" src="lv-vb-2025.src.law">32. pants. (1) Apstiprināt mērķdotāciju apjomu pašvaldībām 617 863 741 euro apmērā, tajā skaitā:
1) pašvaldību pamata un vispārējās vidējās izglītības iestāžu, pašvaldību speciālās izglītības iestāžu, pašvaldību profesionālās izglītības iestāžu un daļējai interešu izglītības programmu pedagogu darba samaksai un valsts sociālās apdrošināšanas obligātajām iemaksām 472 197 088 euro apmērā saskaņā ar šā likuma 6. un 7. pielikumu;
2) pašvaldību speciālo pirmsskolas izglītības grupu pedagogu darba samaksai un valsts sociālās apdrošināšanas obligātajām iemaksām, speciālajām izglītības iestādēm, kas nodrošina internāta pakalpojumus, 72 633 320 euro apmērā saskaņā ar šā likuma 8. pielikumu;
3) pašvaldību izglītības iestādēs bērnu no piecu gadu vecuma izglītošanā nodarbināto pedagogu darba samaksai un valsts sociālās apdrošināšanas obligātajām iemaksām 70 980 645 euro apmērā saskaņā ar šā likuma 9. pielikumu;
4) māksliniecisko kolektīvu vadītāju darba samaksai un valsts sociālās apdrošināšanas obligātajām iemaksām 2 052 688 euro apmērā saskaņā ar šā likuma 10. pielikumu.
(2) Ministru kabinetam, pamatojoties uz Izglītības un zinātnes ministrijas sniegto informāciju, ir tiesības mainīt šā panta pirmās daļas 1., 2. un 3. punktā minētajos pielikumos noteikto finansējuma sadalījumu pa pašvaldībām.
(3) Ministru kabinetam, pamatojoties uz Kultūras ministrijas sniegto informāciju, ir tiesības mainīt šā panta pirmās daļas 4. punktā minētajā pielikumā noteikto finansējuma sadalījumu pa pašvaldībām.
(4) Noteikt, ka pašvaldības tām piešķirto mērķdotāciju pedagogu darba samaksai un valsts sociālās apdrošināšanas obligātajām iemaksām ir tiesīgas izmantot atlaišanas pabalstu izmaksai pedagogiem, kas zaudē darbu izglītības iestāžu likvidācijas vai reorganizācijas gadījumā, ja reorganizācija vai likvidācija ir pabeigta ne vēlāk kā līdz 2025. gada 31. augustam.</Provision>
  <Provision id="lv-vb-2025.p033" chapter="II nodaļa Valsts budžets 2025. gadam" article="33" src="lv-vb-2025.src.law">33. pants. Apstiprināt valsts budžeta dotāciju pašvaldībām 106 534 905 euro apmērā, tajā skaitā:
1) pašvaldību finanšu izlīdzināšanas fondam 50 630 855 euro apmērā;
2) budžeta dotāciju 52 800 762 euro apmērā, kura tiek integrēta pašvaldību finanšu izlīdzināšanas sistēmā pēc iedzīvotāju ienākuma nodokļa sadales principiem. Ministru kabinets nosaka kārtību, kādā pašvaldībām piešķir valsts budžeta dotāciju;
3) budžeta dotāciju 2 500 000 euro apmērā, pamatojoties uz Ministru kabineta rīkojumu, piešķiršanai Alūksnes novada pašvaldībai, Augšdaugavas novada pašvaldībai, Balvu novada pašvaldībai, Krāslavas novada pašvaldībai un Ludzas novada pašvaldībai atbilstoši Eiropas Savienības ārējās robežas kilometru garumam;
4) pašvaldībām par tiem iemītniekiem veco ļaužu pansionātos un centros (par vienu iemītnieku 9 576 euro), kuri tajos ievietoti līdz 1998. gada 1. janvārim, 603 288 euro apmērā. Ministru kabinets nosaka kārtību, kādā pašvaldībām piešķir valsts budžeta dotāciju.</Provision>
  <Provision id="lv-vb-2025.p034" chapter="II nodaļa Valsts budžets 2025. gadam" article="34" src="lv-vb-2025.src.law">34. pants. Apstiprināt valsts budžeta ilgtermiņa saistību maksimāli pieļaujamo apjomu saskaņā ar šā likuma 11. pielikumu.</Provision>
  <Provision id="lv-vb-2025.p035" chapter="II nodaļa Valsts budžets 2025. gadam" article="35" src="lv-vb-2025.src.law">35. pants. Noteikt maksimālo valsts parādu 2025. gada beigās nominālvērtībā 21 000 000 000 euro apmērā, ņemot vērā Valsts kases administrētajiem aizņēmumiem un valsts parāda vērtspapīriem piesaistīto atvasināto finanšu instrumentu valūtas rezultātu.</Provision>
  <Provision id="lv-vb-2025.p036" chapter="II nodaļa Valsts budžets 2025. gadam" article="36" src="lv-vb-2025.src.law">36. pants. Valdības rīcības pieļaujamās robežas, lai segtu uz valsts budžetu attiecināmās valsts vārdā sniegto galvojumu parāda saistības 2025. gadā, ir novērtētas 579 000 euro apmērā.</Provision>
  <Provision id="lv-vb-2025.p037" chapter="II nodaļa Valsts budžets 2025. gadam" article="37" src="lv-vb-2025.src.law">37. pants. Noteikt valsts budžeta aizdevumu kopējo palielinājumu 166 319 079 euro apmērā, kas neietver šā likuma 38. pantā noteikto pašvaldību aizņēmumu kopējo palielinājumu, ja aizņēmumi tiek ņemti no valsts budžeta.</Provision>
  <Provision id="lv-vb-2025.p038" chapter="II nodaļa Valsts budžets 2025. gadam" article="38" src="lv-vb-2025.src.law">38. pants. (1) Noteikt pašvaldību aizņēmumu kopējo palielinājumu 168 138 258 euro apmērā:
1) Eiropas Savienības fondu un pārējās ārvalstu finanšu palīdzības līdzfinansēto projektu īstenošanai, tajā skaitā kapitālsabiedrību pamatkapitāla palielināšanai ar mērķi nodrošināt pašvaldību līdzfinansējumu Eiropas Savienības fondu un pārējās ārvalstu finanšu palīdzības līdzfinansēto projektu īstenošanai, ar aizņēmuma apmēru, kas nepārsniedz projekta attiecināmo izmaksu kopsummu;
2) Eiropas Atveseļošanas fonda finansēto projektu īstenošanai ar aizņēmuma apmēru, kas ne vairāk kā par 10 procentiem pārsniedz projekta Eiropas Atveseļošanas fonda finansējuma kopsummu, un pievienotās vērtības nodokļa izmaksām;
3) emisijas kvotu izsoļu ieņēmumu instrumentu līdzfinansēto projektu īstenošanai ar aizņēmuma apmēru, kas nepārsniedz projekta attiecināmo izmaksu kopsummu;
4) jaunas pirmsskolas izglītības iestādes būvniecības vai esošas pirmsskolas izglītības iestādes paplašināšanas investīciju projektiem, mazinot bērnu rindu uz vietām pirmsskolas izglītības iestādēs, un pirmsskolas izglītības iestāžu infrastruktūras investīciju projektiem, ievērojot šādus nosacījumus:
a) pašvaldības budžeta ikgadējais līdzfinansējums, sākot ar 2025. gadu, nav mazāks par 10 procentiem un ikgadējais aizņēmuma apmērs nav lielāks par 90 procentiem no pašvaldības kopējām projekta izmaksām attiecīgajā gadā,
b) pašvaldības budžeta līdzfinansējums veikts līdz aizņēmuma izmaksu pieprasījuma iesniegšanai vai vienlaikus ar aizņēmuma izmaksu,
c) ir sniegts Viedās administrācijas un reģionālās attīstības ministrijas pozitīvs atzinums par projekta atbilstību apstiprinātajiem vērtēšanas kritērijiem,
d) aizņēmuma pieprasījums pirmsskolas izglītības iestāžu infrastruktūras investīciju projektam iesniegts ne vēlāk kā līdz 2025. gada 1. septembrim;
5) izglītības iestādes investīciju projektu īstenošanai ilgtspējīgas pamatizglītības un vidējās izglītības funkcijas īstenošanai, kā arī skolu tīkla sakārtošanai, ievērojot šādus nosacījumus:
a) pašvaldības budžeta ikgadējais līdzfinansējums, sākot ar 2025. gadu, nav mazāks par 10 procentiem un ikgadējais aizņēmuma apmērs nav lielāks par 90 procentiem no pašvaldības kopējām projekta izmaksām attiecīgajā gadā, izņemot jaunas izglītības iestādes būvniecībai,
b) pašvaldības budžeta līdzfinansējums veikts līdz aizņēmuma izmaksu pieprasījuma iesniegšanai vai vienlaikus ar aizņēmuma izmaksu,
c) ir sniegts Izglītības un zinātnes ministrijas pozitīvs atzinums par projekta atbilstību apstiprinātajiem vērtēšanas kritērijiem,
d) aizņēmuma pieprasījums iesniegts ne vēlāk kā līdz 2025. gada 1. septembrim;
6) transporta iegādei skolēnu pārvadāšanai, ievērojot šādus nosacījumus:
a) pašvaldības budžeta ikgadējais līdzfinansējums, sākot ar 2025. gadu, nav mazāks par 10 procentiem un ikgadējais aizņēmuma apmērs nav lielāks par 90 procentiem no pašvaldības kopējām projekta izmaksām attiecīgajā gadā,
b) pašvaldības budžeta līdzfinansējums veikts līdz aizņēmuma izmaksu pieprasījuma iesniegšanai vai vienlaikus ar aizņēmuma izmaksu,
c) aizņēmuma pieprasījums iesniegts ne vēlāk kā līdz 2025. gada 1. septembrim;
7) ceļu būvniecības projektiem, tajā skaitā projektā paredzēto inženiertīklu būvniecībai, ievērojot šādus nosacījumus:
a) pašvaldības budžeta ikgadējais līdzfinansējums, sākot ar 2025. gadu, nav mazāks par 15 procentiem un ikgadējais aizņēmuma apmērs nav lielāks par 85 procentiem no pašvaldības kopējām projekta izmaksām attiecīgajā gadā,
b) pašvaldības budžeta līdzfinansējums veikts līdz aizņēmuma izmaksu pieprasījuma iesniegšanai vai vienlaikus ar aizņēmuma izmaksu,
c) ir sniegts Satiksmes ministrijas atzinums par projekta atbilstību apstiprinātajiem vērtēšanas kritērijiem, izņemot par būvprojektā paredzēto, bet ceļa funkcijā neiekļauto inženiertīklu būvniecību,
d) aizņēmuma pieprasījums iesniegts ne vēlāk kā līdz 2025. gada 1. septembrim;
8) iekšējās drošības investīciju projektu īstenošanai — policijas infrastruktūras izveidei un uzlabošanai, ievērojot šādus nosacījumus:
a) pašvaldības budžeta ikgadējais līdzfinansējums, sākot ar 2025. gadu, nav mazāks par 15 procentiem un ikgadējais aizņēmuma apmērs nav lielāks par 85 procentiem no pašvaldības kopējām projekta izmaksām attiecīgajā gadā,
b) pašvaldības budžeta līdzfinansējums veikts līdz aizņēmuma izmaksu pieprasījuma iesniegšanai vai vienlaikus ar aizņēmuma izmaksu,
c) ir sniegts Viedās administrācijas un reģionālās attīstības ministrijas pozitīvs atzinums par projekta atbilstību pašvaldības attīstības programmai un projekta nepieciešamību pašvaldības autonomās funkcijas ilgtspējīgai nodrošināšanai,
d) aizņēmuma pieprasījums iesniegts ne vēlāk kā līdz 2025. gada 1. septembrim;
9) meliorācijas sistēmu sakārtošanas, rekonstrukcijas, kā arī pilsētu lietus, ūdens kanalizācijas sistēmas investīciju projektiem, ievērojot šādus nosacījumus:
a) pašvaldības budžeta ikgadējais līdzfinansējums, sākot ar 2025. gadu, nav mazāks par 15 procentiem un ikgadējais aizņēmuma apmērs nav lielāks par 85 procentiem no pašvaldības kopējām projekta izmaksām attiecīgajā gadā,
b) pašvaldības budžeta līdzfinansējums veikts līdz aizņēmuma izmaksu pieprasījuma iesniegšanai vai vienlaikus ar aizņēmuma izmaksu,
c) ir sniegts Zemkopības ministrijas pozitīvs atzinums par pašvaldības meliorācijas sistēmas un pilsētu lietus, ūdens kanalizācijas sistēmas iekļaušanos kopējā meliorācijas sistēmā un funkcionalitātes nodrošināšanu attiecīgajā pašvaldības teritorijā,
d) aizņēmuma pieprasījums iesniegts ne vēlāk kā līdz 2025. gada 1. septembrim;
10) katras pašvaldības ne vairāk kā četriem noteiktiem prioritāriem investīciju projektiem, tajā skaitā uzsāktu projektu turpināšanai, pabeigšanai, ievērojot šādus nosacījumus:
a) Rīgas valstspilsētas pašvaldībai kā galvaspilsētai kopējā aizņēmumu summa 8 000 000 euro apmērā, pārējām pašvaldībām kopējā aizņēmumu summa 1 500 000 euro apmērā,
b) pašvaldības budžeta ikgadējais līdzfinansējums, sākot ar 2025. gadu, nav mazāks par 10 procentiem un ikgadējais aizņēmuma apmērs nav lielāks par 90 procentiem no pašvaldības kopējām projekta izmaksām attiecīgajā gadā,
c) pašvaldības budžeta līdzfinansējums veikts līdz aizņēmuma izmaksu pieprasījuma iesniegšanai vai vienlaikus ar aizņēmuma izmaksu,
d) pašvaldība 2025. gadā neapgūto aizņēmuma daļu nodrošina no pašvaldības 2026. gada budžeta līdzekļiem. Aizņēmums piešķirams ar izmaksu 2025. un 2026. gadā,
e) aizņēmumu neattiecina uz pašvaldības budžeta līdzfinansējuma daļas nodrošināšanu šā panta pirmās daļas 4., 5., 6., 7., 8. un 9. punktā minētajos investīciju projektos,
f) ir sniegts domes lēmums, kas apliecina attiecīgā projekta atbilstību pašvaldības attīstības programmai un lietderīgu investīciju īstenošanu pašvaldības autonomās funkcijas nodrošināšanai;
11) piešķirto vidējā termiņa aizņēmumu izmaksai atbilstoši noslēgtajiem aizdevuma līgumiem;
12) budžeta un finanšu vadībai ar atmaksas termiņu līdz trim gadiem no aizdevuma līguma noslēgšanas dienas;
13) Rīgas valstspilsētas pašvaldībai projekta "Satiksmes pārvads no Tvaika ielas uz Kundziņsalu" mērķu sasniegšanai, atbilstoši šā likuma 17. panta otrajā daļā minētajiem nosacījumiem;
14) patvertņu izveidošanai, tajā skaitā pašvaldības administratīvajā teritorijā esošu telpu pielāgošanai patvertņu vajadzībām, ja ir sniegts Iekšlietu ministrijas pozitīvs atzinums par patvertnes funkcionalitāti drošības nodrošināšanai.
(2) Noteikt pašvaldību sniegto galvojumu kopējo palielinājumu 56 914 872 euro apmērā pašvaldību kapitālsabiedrību aizņēmumiem investīciju projektu īstenošanai, kā arī pašvaldību kapitālsabiedrību aizņēmumiem no valsts budžeta kurināmā iegādei ar aizdevuma atmaksas termiņu līdz diviem gadiem un ar atlikto pamatsummas maksājumu līdz vienam gadam no aizdevuma līguma noslēgšanas dienas.
(3) Pašvaldība sniegto galvojumu savas kapitālsabiedrības aizņēmumam dzīvojamo īres māju būvniecībai, atjaunošanai, pārbūvei vai jaunuzceltu, atjaunotu vai pārbūvētu dzīvojamo īres māju iegādei saistībās (aizņēmumu, galvojumu un citu ilgtermiņa saistību apmērā pret 2025. gada plānotajiem pamatbudžeta ieņēmumiem bez valsts budžeta transfertiem noteikta mērķa finansēšanai, tajā skaitā bez valsts budžeta transfertiem Eiropas Savienības un citas ārvalstu finanšu palīdzības līdzfinansētiem projektiem noteiktu mērķu (izdevumu) finansēšanai, un iemaksām pašvaldību finanšu izlīdzināšanas fondā) iekļauj 50 procentu apmērā no galvotās aizņēmuma summas.
(4) Pašvaldība var saņemt aizņēmumu vai sniegt galvojumu gadījumos, kad pašvaldības saistību (aizņēmumu, galvojumu un citu ilgtermiņa saistību) apmērs kādā no saistību izpildes gadiem pārsniedz 20 procentus no 2025. gada plānotajiem pamatbudžeta ieņēmumiem bez valsts budžeta transfertiem noteikta mērķa finansēšanai, tajā skaitā bez valsts budžeta transfertiem Eiropas Savienības un citas ārvalstu finanšu palīdzības līdzfinansētiem projektiem noteiktu mērķu (izdevumu) finansēšanai, un iemaksām pašvaldību finanšu izlīdzināšanas fondā, ar nosacījumu, ka aizņēmums tiek ņemts vai galvojums tiek sniegts Eiropas Savienības finansējuma un valsts budžeta dotācijas priekšfinansēšanas nodrošināšanai šā panta pirmās daļas 1. un 2. punktā minētajiem investīciju projektiem un pašvaldības dome ir apliecinājusi, ka tā spēs pildīt savas saistības un veikt maksājumus, kuriem iestājies atmaksas termiņš.
(5) Noteikt, ka pašvaldībām nav tiesību uzņemties ilgtermiņa saistības atbilstoši likuma "Par pašvaldību budžetiem" 22. pantam, izņemot saistības:
1) līdz pieciem gadiem pašvaldību autonomo funkciju nodrošināšanai nepieciešamajiem pakalpojumiem, datortehnikas, sakaru un citas biroja tehnikas iegādei;
2) ilgstošas sociālās aprūpes un sociālās rehabilitācijas pakalpojumu nodrošināšanai;
3) šā panta pirmajā daļā minēto investīciju projektu īstenošanai;
4) Publiskās un privātās partnerības likumā noteiktajā kārtībā akceptēto publiskās un privātās partnerības projektu īstenošanai.
(6) Finanšu ministram ir tiesības mainīt valsts budžeta aizdevumu un pašvaldību aizņēmumu kopējos palielinājumus, nepārsniedzot šo palielinājumu kopsummu, par prioritāriem nosakot aizņēmumus Eiropas Savienības fondu un pārējās ārvalstu finanšu palīdzības līdzfinansētiem projektiem un Eiropas Atveseļošanas fonda finansētiem projektiem, un, ja nepieciešams, noteikt aizņēmuma palielinājumu pašvaldību finanšu stabilizēšanai.</Provision>
  <Provision id="lv-vb-2025.p039" chapter="II nodaļa Valsts budžets 2025. gadam" article="39" src="lv-vb-2025.src.law">39. pants. (1) Valsts kase, pamatojoties uz pašvaldības iesniegumu, veic grozījumus vienā vai vairākos līgumos par valsts aizdevumu investīciju projektiem, samazinot 2025. gada pamatsummas maksājumus ne vairāk kā par 30 procentiem no 2025. gada pamatsummu kopējā apmēra, nepagarinot aizdevuma atmaksas termiņu un precizējot aizdevuma atmaksas grafiku, ievērojot šādus nosacījumus:
1) pašvaldība līdz 2025. gada 1. martam ir iesniegusi domes lēmumu par grozījumiem aizdevuma atmaksas grafikā;
2) domes lēmumā ir sniegts apliecinājums, ka dome ir izvērtējusi ekonomisko pamatojumu pamatsummas pārcelšanai, pašvaldības finanšu situāciju ilgtermiņā, iespējamos finanšu riskus un turpmākajos gados no pašvaldības budžeta nodrošinās aizdevumu pamatsummu atmaksu atbilstoši aizdevumu atmaksas grafikiem;
3) katra atsevišķa aizdevuma atlikums nav mazāks par 10 000 euro;
4) aizdevuma pamatsummas maksājums veicams turpmākajos gados, nodrošinot, ka pašvaldības uzņemto saistību (aizņēmumu, galvojumu un citu ilgtermiņa saistību) apmērs nevienā no saistību izpildes gadiem nepārsniedz 20 procentus no 2025. gada plānotajiem pamatbudžeta ieņēmumiem bez valsts budžeta transfertiem noteikta mērķa finansēšanai, tajā skaitā bez valsts budžeta transfertiem Eiropas Savienības un citas ārvalstu finanšu palīdzības līdzfinansētiem projektiem noteiktu mērķu (izdevumu) finansēšanai, un iemaksām pašvaldību finanšu izlīdzināšanas fondā.
(2) Pašvaldībām, kurām nepieciešams aizņēmumu 2025. gada pamatsummas maksājumus samazināt lielākā apmērā, nekā noteikts šā panta pirmajā daļā, vienlaikus iesniedzams domē apstiprināts rīcības plāns pašvaldības izdevumu optimizācijai un procesu centralizācijai vidējā termiņā. Finanšu ministrija jautājumu izskata vispārējā kārtībā, kādā tiek veiktas izmaiņas valsts aizdevumu nosacījumos.</Provision>
  <Provision id="lv-vb-2025.p040" chapter="II nodaļa Valsts budžets 2025. gadam" article="40" src="lv-vb-2025.src.law">40. pants. (1) Noteikt, ka prognozētie iedzīvotāju ienākuma nodokļa ieņēmumi pašvaldību budžetos ir 2 133 992 585 euro.
(2) Šā panta pirmajā daļā minēto iedzīvotāju ienākuma nodokļa prognozēto ieņēmumu procentuālais sadalījums pa ceturkšņiem tiek noteikts šādā apmērā: I ceturksnī — 22 procenti, II ceturksnī — 23 procenti, III ceturksnī — 27 procenti, IV ceturksnī — 28 procenti.
(3) Pašvaldībām katru mēnesi tiek ieskaitīta viena trešā daļa no ceturksnim prognozētajiem iedzīvotāju ienākuma nodokļa ieņēmumiem atbilstoši šā panta otrajā daļā noteiktajam sadalījumam.
(4) Lai nodrošinātu pašvaldību funkciju veikšanai sabalansētu naudas plūsmu, Valsts ieņēmumu dienests no attiecināto ieņēmumu konta reizi nedēļā ieskaita finansējumu pašvaldību budžeta ieņēmumu sadales kontā Valsts kasē, sadalot mēnesim prognozēto ieņēmumu daļu proporcionāli nedēļu skaitam mēnesī. Ja iedzīvotāju ienākuma nodokļa ieņēmumi nepildās atbilstoši plānotajam, tad, pamatojoties uz finanšu ministra rīkojumu, to kompensē no valsts pamatbudžetā ieskaitāmās iedzīvotāju ienākuma nodokļa daļas. Ja turpmākajā periodā tiek konstatēta iedzīvotāju ienākuma nodokļa pārpilde, tad Finanšu ministrija valsts budžeta izmaksātās kompensācijas apmērā veic iedzīvotāju ienākuma nodokļa ieņēmumu pārpildes ieturēšanu un attiecina to uz valsts pamatbudžetā ieskaitāmo iedzīvotāju ienākuma nodokli.
(5) Valsts kase pēc līdzekļu saņemšanas pašvaldību budžeta ieņēmumu sadales kontā attiecīgajā mēneša nedēļā pārskaita naudas līdzekļus pašvaldībām kā iedzīvotāju ienākuma nodokļa ieņēmumus, vienlaikus veicot iemaksas pašvaldību finanšu izlīdzināšanas fondā, ieturot atbilstošās summas no pašvaldību budžetiem noteiktās iedzīvotāju ienākuma nodokļa ieņēmumu sadalījuma daļas un ieskaitot tās minētajā fondā.
(6) Noteikt, ka gadījumā, ja veidojas pašvaldību 2025. gada ieņēmumi virs garantētās iedzīvotāju ienākuma nodokļa ieņēmumu prognozes, Valsts ieņēmumu dienests tos uzkrāj attiecināto ieņēmumu kontā un 2025. gada pēdējā darba dienā ieskaita Valsts kases norādītā kontā pašvaldību aizņēmumu saistību dzēšanai. Valsts kase publicē savā tīmekļvietnē informāciju par katras pašvaldības ieņēmumu summas apmēru 2025. gadā virs garantētās iedzīvotāju ienākuma nodokļa ieņēmumu prognozes un pašvaldību aizņēmumu saistību dzēšanai pārskaita naudas līdzekļus uz pašvaldību aizņēmumu automātisko saistību ieturēšanas kontiem gada pēdējā darba dienā. Pašvaldības līdz 2026. gada 1. februārim pieņem domes lēmumus par pašvaldības ieņēmumu summas apmēra 2025. gadā virs garantētās iedzīvotāju ienākuma nodokļa ieņēmumu prognozes attiecināšanu uz valsts aizdevumu pamatsummu maksājumu dzēšanu, lai Valsts kase nodrošinātu no pašvaldību kontiem automātisko saistību ieturēšanu ne vēlāk kā līdz 2026. gada 20. februārim.</Provision>
  <Provision id="lv-vb-2025.p041" chapter="II nodaļa Valsts budžets 2025. gadam" article="41" src="lv-vb-2025.src.law">41. pants. Noteikt, ka budžeta resora "62. Mērķdotācijas pašvaldībām" programmas 01.00.00 "Mērķdotācijas izglītības pasākumiem", programmas 05.00.00 "Mērķdotācijas pašvaldībām — pašvaldību izglītības iestāžu pedagogu darba samaksai un valsts sociālās apdrošināšanas obligātajām iemaksām" un programmas 10.00.00 "Mērķdotācijas pašvaldībām — pašvaldību izglītības iestādēs bērnu no piecu gadu vecuma izglītošanā nodarbināto pedagogu darba samaksai un valsts sociālās apdrošināšanas obligātajām iemaksām" izpildītājs ir Izglītības un zinātnes ministrija.</Provision>
  <Provision id="lv-vb-2025.p042" chapter="II nodaļa Valsts budžets 2025. gadam" article="42" src="lv-vb-2025.src.law">42. pants. Noteikt, ka budžeta resora "62. Mērķdotācijas pašvaldībām" programmas 02.00.00 "Mērķdotācijas pašvaldību tautas mākslas kolektīvu vadītāju darba samaksai un valsts sociālās apdrošināšanas obligātajām iemaksām" izpildītājs ir Kultūras ministrija.</Provision>
  <Provision id="lv-vb-2025.p043" chapter="II nodaļa Valsts budžets 2025. gadam" article="43" src="lv-vb-2025.src.law">43. pants. Noteikt, ka budžeta resora "64. Dotācija pašvaldībām" un budžeta resora "74. Gadskārtējā valsts budžeta izpildes procesā pārdalāmais finansējums" programmu izpildītājs ir Finanšu ministrija.</Provision>
  <Provision id="lv-vb-2025.p044" chapter="II nodaļa Valsts budžets 2025. gadam" article="44" src="lv-vb-2025.src.law">44. pants. (1) Noteikt, ka saskaņā ar likumu "Par valsts sociālo apdrošināšanu":
1) sociālās apdrošināšanas obligāto iemaksu sadalījums 2025. gadā ir šāds: sociālās apdrošināšanas speciālā budžeta ieņēmumos tiek ieskaitīti 97,10 procenti un pamatbudžeta ieņēmumos veselības apdrošināšanai — 2,90 procenti;
2) sociālās apdrošināšanas speciālā budžeta ieņēmumu sadalei 2025. gadā piemēro šādus ieņēmumu īpatsvarus: valsts pensiju speciālajā budžetā — 72,79 procenti; nodarbinātības speciālajā budžetā — 4,45 procenti; darba negadījumu speciālajā budžetā — 2,16 procenti; invaliditātes, maternitātes un slimības speciālajā budžetā — 20,60 procenti.
(2) Ministru kabinetam ir tiesības mainīt šā panta pirmās daļas 2. punktā noteiktos sociālās apdrošināšanas speciālo budžetu īpatsvarus, ja:
1) stājas spēkā normatīvie akti, kuriem ir finansiāla ietekme uz valsts sociālās apdrošināšanas speciālā budžeta izdevumiem;
2) gada laikā mainās pabalstu un pensiju saņēmēju skaits un pabalstu un pensiju vidējie apmēri un papildus nepieciešamos izdevumus nesedz kādā no speciālajiem budžetiem plānotais apropriācijas apmērs, nepārsniedzot sociālās apdrošināšanas speciālajam budžetam šajā likumā noteikto apropriācijas apmēru;
3) kādā no speciālajiem budžetiem faktiskie ieņēmumi no valsts sociālās apdrošināšanas obligāto iemaksu sadales nesasniedz plānoto apmēru un naudas līdzekļu atlikums gada sākumā nesedz finansējuma deficītu speciālā budžeta pakalpojumu izmaksām, nepārsniedzot sociālās apdrošināšanas speciālajam budžetam šajā likumā noteikto ieņēmumu no valsts sociālās apdrošināšanas obligāto iemaksu sadales apmēru.</Provision>
  <Provision id="lv-vb-2025.p045" chapter="II nodaļa Valsts budžets 2025. gadam" article="45" src="lv-vb-2025.src.law">45. pants. Maksa, kas tiek ieturēta no valsts pensijas, pabalsta vai atlīdzības par to piegādi saņēmēja dzīvesvietā, ir 2,39 euro. Ieturēto maksu par valsts pensijas, pabalsta vai atlīdzības piegādi saņēmēja dzīvesvietā Valsts sociālās apdrošināšanas aģentūra pārskaita valsts akciju sabiedrībai "Latvijas Pasts" no tā budžeta līdzekļiem, no kura tiek izmaksāta valsts pensija, pabalsts vai atlīdzība.</Provision>
  <Provision id="lv-vb-2025.p046" chapter="II nodaļa Valsts budžets 2025. gadam" article="46" src="lv-vb-2025.src.law">46. pants. Lai nodrošinātu resursu efektīvu izlietojumu, piesaistīto ekspertu vietā, ja nepieciešams, Fiskālās disciplīnas padome ārējos normatīvajos aktos noteikto funkciju izpildei ir tiesīga algot darbiniekus kārtējam gadam piešķirto valsts budžeta līdzekļu ietvaros. Fiskālās disciplīnas padome pielīdzināma budžeta iestādei Likuma par budžetu un finanšu vadību izpratnē.</Provision>
  <Provision id="lv-vb-2025.p047" chapter="II nodaļa Valsts budžets 2025. gadam" article="47" src="lv-vb-2025.src.law">47. pants. Papildus Fiskālās disciplīnas likumā noteiktajai Fiskālās disciplīnas padomes kompetencei Fiskālās disciplīnas padome veic Eiropas Parlamenta un Padomes 2013. gada 21. maija regulas (ES) Nr. 473/2013 par kopīgiem noteikumiem budžeta plānu projektu uzraudzībai un novērtēšanai un pārmērīga budžeta deficīta novēršanai eurozonas dalībvalstīs noteikto makroekonomisko prognožu apstiprināšanu.</Provision>
  <Provision id="lv-vb-2025.p048" chapter="II nodaļa Valsts budžets 2025. gadam" article="48" src="lv-vb-2025.src.law">48. pants. Aizsardzības ministrijas budžeta ietvaros sadarbībai ar starptautiskajām un nevalstiskajām organizācijām nepieciešamo finansējumu un tā izlietojumu, nodrošinot iesaisti starptautiskās un nacionālās drošības stiprināšanā, nosaka Ministru kabinets.</Provision>
  <Provision id="lv-vb-2025.p049" chapter="II nodaļa Valsts budžets 2025. gadam" article="49" src="lv-vb-2025.src.law">49. pants. Noteikt, ka saskaņā ar Lauksaimniecības un lauku attīstības likumu un Attīstības finanšu institūcijas likumu valsts 260 000 000 euro apmērā atbild par akciju sabiedrības "Attīstības finanšu institūcija Altum" izsniegtajām garantijām.</Provision>
  <Provision id="lv-vb-2025.p050" chapter="II nodaļa Valsts budžets 2025. gadam" article="50" src="lv-vb-2025.src.law">50. pants. Atļaut finanšu ministram palielināt apropriāciju Finanšu ministrijas budžeta apakšprogrammā 41.03.00 "Iemaksas starptautiskajās organizācijās" un veikt maksājumu Starptautiskajam Valūtas fondam, ja saskaņā ar likuma "Par Latvijas Republikas iestāšanos Starptautiskajā Valūtas fondā" 5. pantu izdotās parādzīmes noteikumiem saņemts pieprasījums no Starptautiskā Valūtas fonda veikt maksājumu, un informēt par to Saeimas Budžeta un finanšu (nodokļu) komisiju.</Provision>
  <Provision id="lv-vb-2025.p051" chapter="II nodaļa Valsts budžets 2025. gadam" article="51" src="lv-vb-2025.src.law">51. pants. Atļaut finanšu ministram palielināt apropriāciju Finanšu ministrijas budžetā, nepārsniedzot Starptautiskā Valūtas fonda piešķirto speciālo aizņēmuma tiesību asignējumu Latvijas Republikai, lai veiktu aizdevumu un ieguldījumu atbilstoši Starptautiskā Valūtas fonda priekšlikumiem par speciālo aizņēmuma tiesību tālāku aizdošanu un ieguldīšanu, ja ir pieņemts attiecīgs Ministru kabineta lēmums un Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas palielinājumu.</Provision>
  <Provision id="lv-vb-2025.p052" chapter="II nodaļa Valsts budžets 2025. gadam" article="52" src="lv-vb-2025.src.law">52. pants. Atļaut finanšu ministram palielināt apropriāciju Veselības ministrijai, paredzot dotāciju no vispārējiem ieņēmumiem valsts līdzdalībai vispārējās valdības sektorā iekļautās kapitālsabiedrībās, kuras sniedz valsts apmaksātus veselības aprūpes pakalpojumus diennakts stacionārā, lai minētajās kapitālsabiedrībās veiktu pamatkapitāla palielināšanu ar finanšu ieguldījumu, nodrošinot stacionāro veselības aprūpes pakalpojumu pilnveidi un slimnīcu tīkla attīstību. Šajā pantā paredzēto apropriācijas palielinājumu finansēšanas klasifikācijas kategoriju kodiem var veikt, ja apropriācijas palielināšanai nav negatīvas ietekmes uz vispārējās valdības budžeta bilanci nominālajā izteiksmē atbilstoši Eiropas nacionālo un reģionālo kontu sistēmas Eiropas Savienībā metodoloģijai, tas uzlabo veselības aprūpei piešķirtā publiskā finansējuma izlietojuma efektivitāti, ir pieņemts attiecīgs Ministru kabineta lēmums un Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas palielinājumu. Veselības ministrijai atbilstoši normatīvajiem aktiem ir pienākums veikt darbības līdzdalības iegūšanai un finanšu ieguldījumu veikšanai pamatkapitālā.</Provision>
  <Provision id="lv-vb-2025.p053" chapter="II nodaļa Valsts budžets 2025. gadam" article="53" src="lv-vb-2025.src.law">53. pants. Atļaut finanšu ministram palielināt šajā likumā noteikto valsts budžeta aizdevumu kopējo palielinājumu Starptautiskā Valūtas fonda speciālo aizņēmuma tiesību aizdevumu apmērā, ja ir pieņemts attiecīgs Ministru kabineta lēmums un Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi.</Provision>
  <Provision id="lv-vb-2025.p054" chapter="II nodaļa Valsts budžets 2025. gadam" article="54" src="lv-vb-2025.src.law">54. pants. Lai nodrošinātu Latvijas Republikas dalību Starptautiskā Valūtas fonda kvotu palielināšanā atbilstoši Starptautiskā Valūtas fonda kvotu 16. vispārējam pārskatam, atļaut finanšu ministram palielināt Latvijas Republikas saistības pret Starptautisko Valūtas fondu un palielināt apropriāciju Finanšu ministrijas budžeta apakšprogrammā 41.03.00 "Iemaksas starptautiskajās organizācijās", lai apmaksātu Latvijas Republikas kvotas palielināšanu, ja ir pieņemts attiecīgs Ministru kabineta lēmums un Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas palielinājumu.</Provision>
  <Provision id="lv-vb-2025.p055" chapter="II nodaļa Valsts budžets 2025. gadam" article="55" src="lv-vb-2025.src.law">55. pants. (1) Valsts akciju sabiedrība "Valsts nekustamie īpašumi" publiskas personas mantas — valsts nekustamā īpašuma (nekustamā īpašuma kadastra Nr. 0100 022 0022) Brīvības ielā 68, Rīgā — atsavināšanas rezultātā iegūtos līdzekļus pēc faktisko atsavināšanas izdevumu atskaitīšanas ieskaita valsts budžetā.
(2) Atļaut finanšu ministram palielināt Izglītības un zinātnes ministrijas budžeta apakšprogrammā 02.01.00 "Profesionālās izglītības programmu īstenošana" apropriāciju resursiem no dotācijas no vispārējiem ieņēmumiem, piešķirot līdzekļus, lai nodrošinātu ar testamentu uzliktā pienākuma izpildi un novirzītu finansējumu profesionālās izglītības kompetences centra "Rīgas valsts tehnikums" trūcīgo un sekmīgo audzēkņu atbalstīšanai un infrastruktūras un materiāli tehniskā nodrošinājuma vajadzībām, ievērojot Rīgas valsts tehnikuma Attīstības un investīciju stratēģiju 2021.—2027. gadam, pēc tam, kad valsts nekustamā īpašuma (nekustamā īpašuma kadastra Nr. 0100 022 0022) Brīvības ielā 68, Rīgā, atsavināšanas rezultātā iegūtie līdzekļi pēc faktisko atsavināšanas izdevumu atskaitīšanas ieskaitīti valsts budžetā, ja Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas palielinājumu.</Provision>
  <Provision id="lv-vb-2025.p056" chapter="II nodaļa Valsts budžets 2025. gadam" article="56" src="lv-vb-2025.src.law">56. pants. (1) Noteikt, ka valsts akciju sabiedrība "Valsts nekustamie īpašumi" nodrošina telpu pielāgošanu Aizsardzības ministrijai (Jaunsardzes centram), Iekšlietu ministrijai (Nodrošinājuma valsts aģentūrai), Veselības ministrijai (Veselības inspekcijai) un Ekonomikas ministrijai un tās padotības iestādēm (Patērētāju tiesību aizsardzības centram, Konkurences padomei, Latvijas Nacionālajam akreditācijas birojam, Centrālajai statistikas pārvaldei) nekustamajā īpašumā (nekustamā īpašuma kadastra Nr. 0100 085 2143) Talejas ielā 1, Rīgā.
(2) Atļaut Finanšu ministrijai, Ekonomikas ministrijai un Veselības ministrijai nodot valsts akciju sabiedrībai "Valsts nekustamie īpašumi" atsavināšanai šādus valsts nekustamos īpašumus:
1) nekustamo īpašumu (nekustamā īpašuma kadastra Nr. 0100 020 0035) — zemes vienību (zemes vienības kadastra apzīmējums 0100 020 0035) 0,2044 ha platībā un piecas būves (būvju kadastra apzīmējumi 0100 020 0035 001, 0100 020 0035 002, 0100 020 0035 003, 0100 020 0035 004 un 0100 020 0035 005) — Brīvības ielā 55, Rīgā, kas ierakstīts zemesgrāmatā uz valsts vārda Finanšu ministrijas personā;
2) nekustamo īpašumu (nekustamā īpašuma kadastra Nr. 0100 020 0060) — zemes vienību (zemes vienības kadastra apzīmējums 0100 020 0060) 0,0765 ha platībā un būvi (būves kadastra apzīmējums 0100 020 0060 001) — Lāčplēša ielā 1, Rīgā, kas ierakstīts zemesgrāmatā uz valsts vārda Ekonomikas ministrijas personā;
3) nekustamo īpašumu (nekustamā īpašuma kadastra Nr. 0100 520 0011) — būvi (būves kadastra apzīmējums 0100 020 0168 001) — Krišjāņa Valdemāra ielā 32, Rīgā, kopā ar nekustamo īpašumu (nekustamā īpašuma kadastra Nr. 0100 020 0168) — zemes vienību (zemes vienības kadastra apzīmējums 0100 020 0168) 0,1272 ha platībā — Krišjāņa Valdemāra ielā 32, Rīgā, kas ierakstīti zemesgrāmatā uz valsts vārda Ekonomikas ministrijas personā;
4) nekustamo īpašumu (nekustamā īpašuma kadastra Nr. 0100 115 0309) — zemes vienību (zemes vienības kadastra apzīmējums 0100 115 0309) 0,5759 ha platībā un trīs būves (būvju kadastra apzīmējumi 0100 115 0309 002, 0100 115 0309 012, 0100 115 0309 015) — Krīvu ielā 11, Rīgā, kas ierakstīts zemesgrāmatā uz valsts vārda Ekonomikas ministrijas personā;
5) nekustamo īpašumu (nekustamā īpašuma kadastra Nr. 0100 026 0008) — zemes vienību (zemes vienības kadastra apzīmējums 0100 026 0008) 0,5472 ha platībā un desmit būves (būvju kadastra apzīmējumi 0100 026 0008 001, 0100 026 0008 002, 0100 026 0008 003, 0100 026 0008 004, 0100 026 0008 005, 0100 026 0008 006, 0100 026 0008 007, 0100 026 0008 008, 0100 026 0008 009 un 0100 026 0008 010) — Klijānu ielā 7, Rīgā, kas ierakstīts zemesgrāmatā uz valsts vārda Veselības ministrijas personā.
(3) Valsts akciju sabiedrība "Valsts nekustamie īpašumi" šā panta otrajā daļā minēto valsts nekustamo īpašumu atsavināšanas rezultātā iegūtos līdzekļus pēc atsavināšanas izdevumu atskaitīšanas ieskaita valsts budžetā.
(4) Finanšu ministram ir tiesības palielināt Finanšu ministrijai apropriāciju finansēšanas klasifikācijas kategoriju kodiem, lai veiktu ieguldījumu valsts akciju sabiedrības "Valsts nekustamie īpašumi" pamatkapitālā, attiecīgi nodrošinot ar nekustamo īpašumu (nekustamā īpašuma kadastra Nr. 0100 085 2143) Talejas ielā 1, Rīgā, saistītā aizdevuma atmaksu atbilstoši šā panta otrajā daļā minēto nekustamo īpašumu atsavināšanas rezultātā valsts budžeta ieņēmumos ieskaitīto līdzekļu apmēram un nomas maksas samazinājumu atbilstoši aizdevuma atmaksas apmēram. Apropriāciju palielina, ja ir pieņemts Ministru kabineta lēmums par apropriācijas palielināšanu un Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas palielinājumu.</Provision>
  <Provision id="lv-vb-2025.p057" chapter="II nodaļa Valsts budžets 2025. gadam" article="57" src="lv-vb-2025.src.law">57. pants. Finanšu ministram, veicot apropriāciju pārdales ministrijai vai citai centrālajai valsts iestādei likumā noteiktās apropriācijas ietvaros starp programmām, apakšprogrammām un izdevumu kodiem atbilstoši ekonomiskajām kategorijām, ir tiesības veikt apropriācijas pārdali citiem mērķiem no prioritārajiem pasākumiem 2023.—2025. gadam, 2024.—2026. gadam un 2025.—2027. gadam piešķirtā finansējuma, ja tam nav negatīvas ietekmes uz vispārējās valdības budžeta strukturālo bilanci, ir pieņemts attiecīgs Ministru kabineta lēmums un Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas pārdali.</Provision>
  <Provision id="lv-vb-2025.p058" chapter="II nodaļa Valsts budžets 2025. gadam" article="58" src="lv-vb-2025.src.law">58. pants. Papildus Valsts un pašvaldību institūciju amatpersonu un darbinieku atlīdzības likuma 16. pantā noteiktajam un atbilstoši institūcijā noteiktajai prēmēšanas kārtībai un kritērijiem var prēmēt, ja Valsts ieņēmumu dienesta, Prokuratūras, Korupcijas novēršanas un apkarošanas biroja, Finanšu izlūkošanas dienesta, Iekšējās drošības biroja, Valsts robežsardzes un Valsts policijas amatpersonu (darbinieku) tiešas darbības rezultātā atklāti un novērsti liela apjoma noziedzīgi nodarījumi valsts ieņēmumu un nodokļu administrēšanas jomā, kā arī valsts institūciju dienestā, kuri radījuši vai varēja radīt būtisku kaitējumu un kurus izdarījušas valsts amatpersonas, aizturētas kontrabandas kravas un aizliegtu priekšmetu ievešana un izvešana, novērsta būtiska noziedzīgi iegūtu līdzekļu legalizācija un tā rezultātā ir palielinājušies valsts budžeta ieņēmumi vai tiek prognozēts būtisks šo ieņēmumu palielinājums, Ministru kabinets pieņem lēmumu par attiecīgo institūciju konkrēto amatpersonu (darbinieku) motivēšanu un apropriācijas palielinājumam novirzāmo finansējuma apjomu. Finanšu ministram ir tiesības palielināt apropriāciju izdevumiem, ja Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas palielinājumu.</Provision>
  <Provision id="lv-vb-2025.p059" chapter="II nodaļa Valsts budžets 2025. gadam" article="59" src="lv-vb-2025.src.law">59. pants. (1) Ekonomikas ministrijas budžeta programmā 33.00.00 "Ekonomikas attīstības programma" ieskaitītie līdzekļi izmantojami atbalsta pasākumiem Latvijas uzņēmējiem jaunu eksporta tirgu apguvē un eksporta palielināšanā uz prioritāriem mērķa tirgiem, tūrisma veicināšanas un attīstības pasākumiem, mājokļa pieejamības un administrēšanas izmaksu segšanai.
(2) Šā panta pirmajā daļā minētajiem mērķiem apropriācijas pārdale starp Ekonomikas ministriju un citiem budžeta resoriem tiek veikta kā transferta pārskaitījums.</Provision>
  <Provision id="lv-vb-2025.p060" chapter="II nodaļa Valsts budžets 2025. gadam" article="60" src="lv-vb-2025.src.law">60. pants. (1) Jauno ārvalstu filmu uzņemšanai Latvijā finanšu ministram ir tiesības palielināt 2025. gada apropriāciju Ekonomikas ministrijai izdevumiem un palielināt valsts budžeta likumā Ekonomikas ministrijai noteiktos valsts budžeta ilgtermiņa saistību maksimāli pieļaujamos apjomus 2026. un 2027. gadam līdzfinansējuma nodrošināšanai, ja pēc ekonomikas ministra ierosinājuma ir pieņemts attiecīgs Ministru kabineta lēmums un Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas un valsts budžeta ilgtermiņa saistību maksimāli pieļaujamo apjomu palielinājumu.
(2) Līdzfinansējuma apjoms nepārsniedz 30 procentus no jauno ārvalstu filmu projekta kopējām attiecināmajām izmaksām.</Provision>
  <Provision id="lv-vb-2025.p061" chapter="II nodaļa Valsts budžets 2025. gadam" article="61" src="lv-vb-2025.src.law">61. pants. (1) Jauna dižpasākuma Latvijā organizēšanas līdzfinansējumam finanšu ministram ir tiesības palielināt 2025. gada apropriāciju Ekonomikas ministrijai izdevumiem un palielināt valsts budžeta likumā Ekonomikas ministrijai noteiktos valsts budžeta ilgtermiņa saistību maksimāli pieļaujamos apjomus 2026. un 2027. gadam, ja pēc ekonomikas ministra ierosinājuma ir pieņemts attiecīgs Ministru kabineta lēmums un Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas un valsts budžeta ilgtermiņa saistību maksimāli pieļaujamo apjomu palielinājumu.
(2) Līdzfinansējuma apjoms nepārsniedz 30 procentus no jauno dižpasākumu organizēšanas attiecināmajām izmaksām.
(3) Dižpasākums šā panta izpratnē ir starptautiska mēroga pasākums, kuru organizē, deleģē vai kura sadarbības partneris ir pasaules vai Eiropas mēroga organizācija un kurš rada būtisku ietekmi uz Latvijas tautsaimniecību, piesaistot vismaz 5 000 ārvalstu apmeklētāju un dalībnieku, kas Latvijas tūristu mītnēs vai īstermiņa īres mītnēs pavada vismaz divas naktis.</Provision>
  <Provision id="lv-vb-2025.p062" chapter="II nodaļa Valsts budžets 2025. gadam" article="62" src="lv-vb-2025.src.law">62. pants. Saskaņā ar šā likuma 60. un 61. panta noteikumiem veiktais kopējais apropriācijas palielinājums 2025. gadā un uzņemto ilgtermiņa saistību apjoms kopā turpmākajiem vidēja termiņa budžeta ietvara gadiem nepārsniedz 15 procentus no attiecīgā gada fiskālā nodrošinājuma rezerves apjoma. Līdz 2026. gada 28. februārim Ekonomikas ministrija iesniedz Ministru kabinetam ziņojumu par 2025. gadā piešķirto līdzfinansējumu.</Provision>
  <Provision id="lv-vb-2025.p063" chapter="II nodaļa Valsts budžets 2025. gadam" article="63" src="lv-vb-2025.src.law">63. pants. Ja 2025. gadā faktiskie ieņēmumi no naudas sodiem, ko uzliek Valsts policija par pārkāpumiem ceļu satiksmē, kuri fiksēti ar valsts akciju sabiedrības "Ceļu satiksmes drošības direkcija" un valsts sabiedrības ar ierobežotu atbildību "Latvijas Valsts ceļi" tehniskajiem līdzekļiem, pārsniedz šajā likumā plānoto apmēru un saistībā ar to palielinās valsts akciju sabiedrības "Ceļu satiksmes drošības direkcija" sagatavojamo un nosūtāmo lēmumu skaits un ar to saistītie valsts akciju sabiedrības "Ceļu satiksmes drošības direkcija" izdevumi, finanšu ministram ir tiesības atbilstoši Ministru kabineta lēmumam, kas pieņemts, izskatot Iekšlietu ministrijas priekšlikumus, palielināt Iekšlietu ministrijai apropriāciju resursiem no dotācijas no vispārējiem ieņēmumiem un izdevumiem, ja Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas palielinājumu.</Provision>
  <Provision id="lv-vb-2025.p064" chapter="II nodaļa Valsts budžets 2025. gadam" article="64" src="lv-vb-2025.src.law">64. pants. Noteikt, ka budžeta resora "74. Gadskārtējā valsts budžeta izpildes procesā pārdalāmais finansējums" programmā 04.00.00 "Latvijas prezidentūras Eiropas Savienības Padomē nodrošināšana" noteikto apropriāciju 55 805 euro apmērā finanšu ministrs pārdala ministrijai vai citai centrālajai valsts iestādei, ja ir pieņemts attiecīgs Ministru kabineta lēmums un Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas pārdali.</Provision>
  <Provision id="lv-vb-2025.p065" chapter="II nodaļa Valsts budžets 2025. gadam" article="65" src="lv-vb-2025.src.law">65. pants. Noteikt, ka budžeta resora "74. Gadskārtējā valsts budžeta izpildes procesā pārdalāmais finansējums" programmā 09.00.00 "Valsts nozīmes reformas īstenošanai" noteikto apropriāciju 8 522 283 euro apmērā finanšu ministrs pārdala ministrijai vai citai centrālajai valsts iestādei, ja ir pieņemts attiecīgs Ministru kabineta lēmums un Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas pārdali.</Provision>
  <Provision id="lv-vb-2025.p066" chapter="II nodaļa Valsts budžets 2025. gadam" article="66" src="lv-vb-2025.src.law">66. pants. Noteikt, ka budžeta resora "74. Gadskārtējā valsts budžeta izpildes procesā pārdalāmais finansējums" programmā 10.00.00 "Noziedzīgi iegūtu līdzekļu legalizācijas un terorisma finansēšanas novēršana" noteikto apropriāciju 887 824 euro apmērā finanšu ministrs pārdala ministrijai vai citai centrālajai valsts iestādei atbilstoši Ministru kabineta apstiprinātajam pasākumu plānam noziedzīgi iegūtu līdzekļu legalizācijas, terorisma un proliferācijas finansēšanas novēršanai, ja ir pieņemts attiecīgs Ministru kabineta lēmums un Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas pārdali.</Provision>
  <Provision id="lv-vb-2025.p067" chapter="II nodaļa Valsts budžets 2025. gadam" article="67" src="lv-vb-2025.src.law">67. pants. Noteikt, ka budžeta resora "74. Gadskārtējā valsts budžeta izpildes procesā pārdalāmais finansējums" programmā 12.00.00 "Finansējums veselības jomas pasākumiem Covid-19 infekcijas izplatības ierobežošanai" noteikto apropriāciju 5 330 508 euro apmērā finanšu ministrs pārdala ministrijai vai citai centrālajai valsts iestādei ar Covid-19 izplatību saistītā valsts apdraudējuma un tā seku novēršanas un pārvarēšanas pasākumiem, ja ir pieņemts attiecīgs Ministru kabineta lēmums un Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas pārdali.</Provision>
  <Provision id="lv-vb-2025.p068" chapter="II nodaļa Valsts budžets 2025. gadam" article="68" src="lv-vb-2025.src.law">68. pants. Noteikt, ka budžeta resora "74. Gadskārtējā valsts budžeta izpildes procesā pārdalāmais finansējums" programmā 17.00.00 "Finansējums Ukrainas civiliedzīvotāju atbalsta likumā noteikto pasākumu īstenošanai" noteikto apropriāciju 65 000 000 euro apmērā finanšu ministrs pārdala ministrijai vai citai centrālajai valsts iestādei Ukrainas civiliedzīvotāju atbalsta likumā noteikto pasākumu īstenošanai atbilstoši Ministru kabineta apstiprinātajam pasākumu plānam atbalsta sniegšanai Ukrainas civiliedzīvotājiem Latvijas Republikā 2025. gadā, ja ir pieņemts attiecīgs Ministru kabineta lēmums un Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas pārdali.</Provision>
  <Provision id="lv-vb-2025.p069" chapter="II nodaļa Valsts budžets 2025. gadam" article="69" src="lv-vb-2025.src.law">69. pants. (1) Noteikt, ka budžeta resora "74. Gadskārtējā valsts budžeta izpildes procesā pārdalāmais finansējums" programmā 18.00.00 "Finansējums valsts drošības stiprināšanas pasākumiem" noteikto apropriāciju 363 500 918 euro apmērā finanšu ministrs pārdala ministrijai vai citai centrālajai valsts iestādei ar valsts drošību saistītu pasākumu īstenošanai, ja ir pieņemts attiecīgs Ministru kabineta lēmums un Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas pārdali.
(2) Finanšu ministram ir tiesības palielināt šajā likumā noteikto apropriāciju šā panta pirmajā daļā minētajā programmā ar valsts drošību saistītu pasākumu īstenošanai un palielināt šā likuma 35. pantā noteikto maksimālo valsts parādu 2025. gada beigās, un paplašināt valdības rīcības pieļaujamās robežas valdības saistību izpildei likuma "Par valsts budžetu 2023. gadam un budžeta ietvaru 2023., 2024. un 2025. gadam" 5. panta 3. un 5. punktā noteikto pasākumu un likuma "Par valsts budžetu 2024. gadam un budžeta ietvaru 2024., 2025. un 2026. gadam" 5. panta 3. un 5. punktā noteikto pasākumu īstenošanai, ja ir pieņemts attiecīgs Ministru kabineta lēmums un Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas palielinājumu.
(3) Lai nodrošinātu paredzēto valsts budžeta līdzekļu maksimāli efektīvu izlietošanu, finanšu ministram ir tiesības ministrijai vai citai centrālajai valsts iestādei no šā panta pirmajā daļā minētās programmas pārdalīto un noteiktajiem mērķiem neizmantoto finansējumu pārdalīt no ministrijas vai citas centrālās valsts iestādes budžeta uz šā panta pirmajā daļā minēto programmu.</Provision>
  <Provision id="lv-vb-2025.p070" chapter="II nodaļa Valsts budžets 2025. gadam" article="70" src="lv-vb-2025.src.law">70. pants. Noteikt, ka budžeta resora "74. Gadskārtējā valsts budžeta izpildes procesā pārdalāmais finansējums" programmā 20.00.00 "Veselības aprūpes pasākumu īstenošana" noteikto apropriāciju 3 035 869 euro apmērā finanšu ministrs pārdala ministrijai vai citai centrālajai valsts iestādei, ja ir pieņemts attiecīgs Ministru kabineta lēmums un Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas pārdali.</Provision>
  <Provision id="lv-vb-2025.p071" chapter="II nodaļa Valsts budžets 2025. gadam" article="71" src="lv-vb-2025.src.law">71. pants. Noteikt, ka budžeta resora "74. Gadskārtējā valsts budžeta izpildes procesā pārdalāmais finansējums" programmā 21.00.00 "Finansējums vēlēšanu nodrošināšanai" noteikto apropriāciju 2 817 413 euro apmērā finanšu ministrs pārdala ministrijai vai citai centrālajai valsts iestādei, ja ir pieņemts attiecīgs Ministru kabineta lēmums un Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas pārdali.</Provision>
  <Provision id="lv-vb-2025.p072" chapter="II nodaļa Valsts budžets 2025. gadam" article="72" src="lv-vb-2025.src.law">72. pants. Noteikt, ka budžeta resora "74. Gadskārtējā valsts budžeta izpildes procesā pārdalāmais finansējums" programmā 22.00.00 "Valsts ārējās robežas drošības pasākumu nodrošināšana" noteikto apropriāciju 4 806 180 euro apmērā finanšu ministrs pārdala ministrijai vai citai centrālajai valsts iestādei, ja ir pieņemts attiecīgs Ministru kabineta lēmums un Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas pārdali.</Provision>
  <Provision id="lv-vb-2025.p073" chapter="II nodaļa Valsts budžets 2025. gadam" article="73" src="lv-vb-2025.src.law">73. pants. (1) Noteikt, ka budžeta resora "74. Gadskārtējā valsts budžeta izpildes procesā pārdalāmais finansējums" programmā 23.00.00 "Valsts atbalsta programmas un citi valsts nozīmes pasākumi" noteikto apropriāciju 57 382 914 euro apmērā, tajā skaitā 30 000 000 euro apmērā pedagogu atalgojuma pieaugumam, tajā skaitā finansējumam pedagogu darba samaksai atbilstoši aktualizētajam skolēnu skaitam, 26 012 914 euro apmērā valsts publiskās lietošanas dzelzceļa infrastruktūras pārvaldītāja (valsts akciju sabiedrības "Latvijas dzelzceļš") finanšu līdzsvara par 2024. gadu nodrošināšanai, 1 000 000 euro apmērā Eiropas Rekonstrukcijas un attīstības bankas pilnvarnieku valdes 2026. gada sanāksmes organizēšanai, 370 000 euro apmērā Nacionālā mākslīgā intelekta centra izveidei, finanšu ministrs pārdala ministrijai vai citai centrālajai valsts iestādei, ja ir pieņemts attiecīgs Ministru kabineta lēmums un Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas pārdali.
(2) Ja valsts publiskās lietošanas dzelzceļa infrastruktūras pārvaldītāja (valsts akciju sabiedrības "Latvijas dzelzceļš") finanšu līdzsvara par 2024. gadu nodrošināšanai nepieciešams mazāks finansējums nekā šā panta pirmajā daļā šim mērķim ieplānotais finansējums, atlikums nav pārdalāms citiem mērķiem.</Provision>
  <Provision id="lv-vb-2025.p074" chapter="II nodaļa Valsts budžets 2025. gadam" article="74" src="lv-vb-2025.src.law">74. pants. Finanšu ministram ir tiesības ministrijām un citām centrālajām valsts iestādēm līdz 2025. gada 30. septembrim nepārdalīto šā likuma 64., 65., 66., 67., 68., 70., 71., 72. un 73. pantā (ievērojot panta otrās daļas nosacījumu) minētajās budžeta resora "74. Gadskārtējā valsts budžeta izpildes procesā pārdalāmais finansējums" programmās, kā arī programmā 01.00.00 "Apropriācijas rezerve" noteikto apropriāciju pārdalīt uz programmu 02.00.00 "Līdzekļi neparedzētiem gadījumiem".</Provision>
  <Provision id="lv-vb-2025.p075" chapter="II nodaļa Valsts budžets 2025. gadam" article="75" src="lv-vb-2025.src.law">75. pants. Atļaut finanšu ministram palielināt apropriāciju izdevumiem Aizsardzības ministrijai, atļaut Aizsardzības ministrijai uzņemties ilgtermiņa saistības un paplašināt valdības rīcības pieļaujamās robežas valdības saistību izpildei aizsardzības investīciju palielināšanai Padomes 2024. gada 29. aprīļa regulas (ES) 2024/1264, ar ko groza regulu (EK) Nr. 1467/97 par to, kā paātrināt un precizēt pārmērīga budžeta deficīta novēršanas procedūras īstenošanu izpratnē, ja ir pieņemts attiecīgs Ministru kabineta lēmums un Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas palielinājumu.</Provision>
  <Provision id="lv-vb-2025.p076" chapter="II nodaļa Valsts budžets 2025. gadam" article="76" src="lv-vb-2025.src.law">76. pants. Atļaut finanšu ministram palielināt apropriāciju Klimata un enerģētikas ministrijai negatīvo seku mazināšanai, ja pēc elektrotīklu sinhronizācijas ar kontinentālās Eiropas vienoto tīklu neplānoti pieaug enerģijas izmaksas enerģijas lietotājiem, ja ir pieņemts attiecīgs Ministru kabineta lēmums un Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas palielinājumu. Ministru kabinets pieņem lēmumu par apropriācijas palielinājumu, ja strauja energoapgādes izmaksu pieauguma apstākļos Eiropas Savienības Padome apstiprina vispārējās izņēmuma klauzulas vai konkrētai valstij paredzētas izņēmuma klauzulas aktivizēšanu atbilstoši Eiropas Parlamenta un Padomes 2024. gada 29. aprīļa regulai (ES) 2024/1263 par ekonomikas politikas efektīvu koordināciju un budžeta daudzpusēju uzraudzību un ar ko atceļ Padomes regulu (EK) Nr. 1466/97.</Provision>
  <Provision id="lv-vb-2025.p077" chapter="II nodaļa Valsts budžets 2025. gadam" article="77" src="lv-vb-2025.src.law">77. pants. Finanšu ministram ir tiesības palielināt apropriāciju ministrijai vai citai centrālajai valsts iestādei valsts atbalstam mājsaimniecībām par patērētajiem energoresursiem, ja ir pieņemts attiecīgs Ministru kabineta lēmums un Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas palielinājumu. Ministru kabinets pieņem lēmumu par apropriācijas palielinājumu finansējuma nodrošināšanai valsts atbalstam saskaņā ar Energoapgādes izmaksu valsts atbalsta likumu, ja strauja energoapgādes izmaksu pieauguma apstākļos Eiropas Savienības Padome apstiprina vispārējās izņēmuma klauzulas vai konkrētai valstij paredzētas izņēmuma klauzulas aktivizēšanu atbilstoši Eiropas Parlamenta un Padomes 2024. gada 29. aprīļa regulai (ES) 2024/1263 par ekonomikas politikas efektīvu koordināciju un budžeta daudzpusēju uzraudzību un ar ko atceļ Padomes regulu (EK) Nr. 1466/97.</Provision>
  <Provision id="lv-vb-2025.p078" chapter="II nodaļa Valsts budžets 2025. gadam" article="78" src="lv-vb-2025.src.law">78. pants. Atļaut finanšu ministram Latvijas Republikas vārdā 2025. gadā izsniegt valsts aizdevumus Latvijas lielo ostu pārvaldēm (Rīgas brīvostas pārvaldei, Ventspils brīvostas pārvaldei un Liepājas Speciālās ekonomiskās zonas pārvaldei) kredītiestāžu izsniegto būvniecības kredītu pārkreditēšanai. Aizdevumus minētajam mērķim atļauts izsniegt, ja tas nerada negatīvu ietekmi uz vispārējās valdības budžeta bilanci, Ministru kabinets ir pieņēmis attiecīgu lēmumu, kurā noteikti valsts aizdevuma izsniegšanas nosacījumi, un Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret aizdevuma izsniegšanu.</Provision>
  <Provision id="lv-vb-2025.p079" chapter="II nodaļa Valsts budžets 2025. gadam" article="79" src="lv-vb-2025.src.law">79. pants. Atļaut finanšu ministram palielināt apropriāciju Zemkopības ministrijas budžetā valsts budžeta iestāžu ieņēmumu par sniegtajiem maksas pakalpojumiem un citu pašu ieņēmumu atlikumu, kas izveidojies Zemkopības ministrijas budžeta apakšprogrammas 64.08.00 "Izdevumi Eiropas Lauksaimniecības garantiju fonda (ELGF) projektu un pasākumu īstenošanai (2014—2020)" ietvaros, izmantošanai atlīdzības izdevumiem Zemkopības ministrijas budžeta apakšprogrammā 21.02.00 "Sabiedriskā finansējuma administrēšana un valsts uzraudzība lauksaimniecībā" un programmā 97.00.00 "Nozares vadība un politikas plānošana", ja Saeimas Budžeta un finanšu (nodokļu) komisija piecu darba dienu laikā no attiecīgās informācijas saņemšanas dienas ir to izskatījusi un nav iebildusi pret apropriācijas palielinājumu, vienlaikus ievērojot, lai atlīdzības fonda apmērs pamatfunkciju īstenošanai nepārsniedz 2,6 procentu pieaugumu salīdzinājumā ar 2024. gada aktualizēto plānu uz 31. jūliju.</Provision>
  <Provision id="lv-vb-2025.p080" chapter="II nodaļa Valsts budžets 2025. gadam" article="80" src="lv-vb-2025.src.law">80. pants. Noteikt, ka gadījumā, kad, aprēķinot 2025. gada valsts un pašvaldību institūciju amatpersonu (darbinieku) bāzes mēnešalgu, finanšu un apdrošināšanas jomas bāzes mēnešalgu, elektronisko sakaru un enerģētikas nozares bāzes mēnešalgu vai ostas valdes priekšsēdētāja bāzes mēnešalgu, iegūst skaitli, kas ir lielāks par 2,6, kārtējā gada attiecīgo bāzes mēnešalgu indeksē ar skaitli 2,6.</Provision>
  <Provision id="lv-vb-2025.p081" chapter="II nodaļa Valsts budžets 2025. gadam" article="81" src="lv-vb-2025.src.law">81. pants. Noteikt, ka 2025. gadā valsts un pašvaldību institūcijās netiek palielināts kopējais no valsts pamatbudžeta finansēto amata vietu skaits, izņemot gadījumus, kad ir pieņemts atsevišķs pašvaldības domes vai Ministru kabineta lēmums. Lai Ministru kabinets varētu pieņemt lēmumu par amata vietas piešķiršanu, noteikt, ka ar 2025. gada 1. janvāri Valsts kanceleja apkopo to valsts pārvaldē ilgstoši vakanto amata vietu kopējo skaitu, kuras ir bijušas vakantas vairāk nekā 12 mēnešus uz 2024. gada 30. septembri. Kopējo ilgstoši vakanto amata vietu skaitu nosaka atbilstoši iestāžu sniegtajiem datiem Atlīdzības uzskaites sistēmā, kā arī ievērojot šādus nosacījumus:
1) ilgstoši vakanto amata vietu skaitā netiek iekļautas iestādes vadītāju amata vietas un Eiropas Savienības politiku instrumentu un pārējās ārvalstu finanšu palīdzības līdzfinansēto projektu un pasākumu īstenošanai nepieciešamās amata vietas, kas izveidotas uz noteiktu laiku, kā arī karavīru un robežsargu (amatpersonu ar speciālo dienesta pakāpi) un ilgstošā prombūtnē esošo darbinieku amata vietas;
2) apkopotie ilgstoši vakantie amati tiek izslēgti no iestādes amatu saraksta, saglabājot tiem paredzēto finansējumu atlīdzībai iestādes rīcībā.</Provision>
  <Provision id="lv-vb-2025.p082" chapter="II nodaļa Valsts budžets 2025. gadam" article="82" src="lv-vb-2025.src.law">82. pants. Publiskas personas kapitālsabiedrības un tās atkarīgās kapitālsabiedrības, publiski privātās kapitālsabiedrības un publiskas personas kontrolētas kapitālsabiedrības dalībnieku (akcionāru) sapulce vai padome (ja tāda ir izveidota), izņemot gadījumus, kad ir pieņemts publiskas personas augstākās lēmējinstitūcijas (Ministru kabineta par valsts kapitālsabiedrībām, pašvaldības domes par pašvaldības kapitālsabiedrībām) atsevišķs lēmums, nodrošina, ka 2025. gadā kopējās personāla izmaksas kapitālsabiedrībā var tikt palielinātas ne vairāk kā par 2,6 procentiem salīdzinājumā ar iepriekšējo pārskata gadu.
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Pārejas noteikums</Provision>
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  <ClassItem scheme="revenue" code="05000" name="Nodokļi par pakalpojumiem un precēm" parent="A100" parentScheme="law"/>
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  <ClassItem scheme="revenue" code="05440" name="Elektroenerģijas nodoklis" parent="05400"/>
  <ClassItem scheme="revenue" code="05450" name="Transportlīdzekļa ekspluatācijas nodoklis" parent="05400"/>
  <ClassItem scheme="revenue" code="05460" name="Uzņēmumu vieglo transportlīdzekļu nodoklis" parent="05400"/>
  <ClassItem scheme="revenue" code="05500" name="Nodokļi un maksājumi par tiesībām lietot atsevišķas preces" parent="05000"/>
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  <ClassItem scheme="revenue" code="08600" name="Procentu ieņēmumi par depozītiem, kontu atlikumiem, valsts parāda vērtspapīriem un atlikto maksājumu" parent="A214" parentScheme="law"/>
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  <ClassItem scheme="revenue" code="08930" name="Ieņēmumi no Latvijai piešķirto emisijas kvotu izsolīšanas un darījumiem ar gada emisijas vienībām un Latvijai piešķirtajām emisijas kvotām" parent="08900"/>
  <ClassItem scheme="revenue" code="09000" name="Valsts (pašvaldību) nodevas un kancelejas nodevas" parent="A200"/>
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  <ClassItem scheme="revenue" code="09112" name="Nodeva par darbību veikšanu tiesu iestādēs"/>
  <ClassItem scheme="revenue" code="09113" name="Nodeva par izpildu dokumentu iesniegšanu"/>
  <ClassItem scheme="revenue" code="09114" name="Nodeva par darbību veikšanu administratīvajā tiesā"/>
  <ClassItem scheme="revenue" code="09131" name="Nodeva par jebkāda veida ieroča atļaujas, atkārtotas atļaujas, atļaujas dublikāta, Eiropas šaujamieroču apliecības izsniegšanu, ieroča atļaujas un Eiropas šaujamieroču apliecības derīguma termiņa pagarināšanu"/>
  <ClassItem scheme="revenue" code="09132" name="Nodeva par darbību veikšanu Uzņēmumu reģistrā"/>
  <ClassItem scheme="revenue" code="09133" name="Nodeva par filmu producenta reģistrāciju"/>
  <ClassItem scheme="revenue" code="09136" name="Kredītinformācijas biroja nodeva un nodeva par licences izsniegšanu rīcības kodeksa pārraudzības institūcijai"/>
  <ClassItem scheme="revenue" code="09138" name="Nodeva par iekšējās drošības dienesta reģistrācijas apliecības, tās dublikāta un atkārtotas apliecības izsniegšanu"/>
  <ClassItem scheme="revenue" code="09171" name="Kancelejas nodeva par zemesgrāmatas veiktajām darbībām attiecībā uz mantojumu un dāvinājumu"/>
  <ClassItem scheme="revenue" code="09172" name="Kancelejas nodeva par zemesgrāmatas veiktajām darbībām, kas iekasēta no fiziskām personām, izņemot mantojumus un dāvinājumus"/>
  <ClassItem scheme="revenue" code="09173" name="Kancelejas nodeva par zemesgrāmatas veiktajām darbībām, kas iekasēta no juridiskām personām, izņemot mantojumus un dāvinājumus"/>
  <ClassItem scheme="revenue" code="09181" name="Nodeva par pasu izsniegšanu"/>
  <ClassItem scheme="revenue" code="09182" name="Nodeva par personas apliecību izsniegšanu"/>
  <ClassItem scheme="revenue" code="09183" name="Nodeva par informācijas saņemšanu no Fizisko personu reģistra"/>
  <ClassItem scheme="revenue" code="09185" name="Nodeva par vīzas, uzturēšanās atļaujas vai Eiropas Savienības pastāvīgā iedzīvotāja statusa Latvijas Republikā pieprasīšanai nepieciešamo dokumentu izskatīšanu un ar to saistītajiem pakalpojumiem"/>
  <ClassItem scheme="revenue" code="09186" name="Nodeva par ziņu par deklarēto dzīvesvietu reģistrāciju"/>
  <ClassItem scheme="revenue" code="09191" name="Nodeva par konsulāro amatpersonu sniegtajiem pakalpojumiem"/>
  <ClassItem scheme="revenue" code="09196" name="Nodeva par naturalizācijas iesniegumu iesniegšanu"/>
  <ClassItem scheme="revenue" code="09197" name="Nodeva par atteikšanās no Latvijas pilsonības un pilsonības atjaunošanas dokumentēšanu"/>
  <ClassItem scheme="revenue" code="09199" name="Citas nodevas par juridiskajiem un citiem pakalpojumiem"/>
  <ClassItem scheme="revenue" code="09200" name="Valsts nodevas par speciālu atļauju (licenču) izsniegšanu un profesionālās kvalifikācijas atbilstības dokumentu reģistrāciju" parent="09000"/>
  <ClassItem scheme="revenue" code="09212" name="Valsts nodeva par ūdens resursu lietošanas atļauju"/>
  <ClassItem scheme="revenue" code="09213" name="Valsts nodeva par apraides atļaujas izsniegšanu un pamatnosacījumu pārskatīšanu, retranslācijas atļaujas izsniegšanu un pārreģistrāciju, kā arī apraides tiesību īstenošanas uzraudzību"/>
  <ClassItem scheme="revenue" code="09214" name="Nodeva par speciālu atļauju (licenču) izsniegšanu komercdarbībai ar akcīzes precēm"/>
  <ClassItem scheme="revenue" code="09215" name="Nodeva par speciālu atļauju (licenču) izsniegšanu farmaceitiskajai darbībai"/>
  <ClassItem scheme="revenue" code="09216" name="Nodeva par speciālu atļauju (licenču) izsniegšanu stratēģiskas nozīmes preču darījumiem"/>
  <ClassItem scheme="revenue" code="09217" name="Valsts nodeva par atkritumu savākšanas, pārvadāšanas, pārkraušanas, šķirošanas un uzglabāšanas atļauju"/>
  <ClassItem scheme="revenue" code="09218" name="Valsts nodeva par atļauju A un B kategorijas piesārņojošai darbībai"/>
  <ClassItem scheme="revenue" code="09219" name="Pārējās nodevas par speciālu atļauju (licenču) izsniegšanu atsevišķiem komercdarbības veidiem"/>
  <ClassItem scheme="revenue" code="09220" name="Nodevas par kvalifikācijas pārbaudījumu kārtošanu un sertifikātu izsniegšanu apsardzes, ieroču un munīcijas aprites kārtības, pirotehnikas, spridzināšanas un detektīvdarbības jomā"/>
  <ClassItem scheme="revenue" code="09230" name="Nodeva par valsts valodas prasmes atestāciju profesionālo un amata pienākumu veikšanai"/>
  <ClassItem scheme="revenue" code="09250" name="Nodeva par dokumentu izsniegšanu, kas attiecas uz medību saimniecības izmantošanu, mednieku un medību vadītāju eksāmeniem, medījamo dzīvnieku nodarīto zaudējumu aprēķinu un medību trofeju izvešanu no Latvijas"/>
  <ClassItem scheme="revenue" code="09260" name="Preču un pakalpojumu loteriju organizēšanas nodeva"/>
  <ClassItem scheme="revenue" code="09291" name="Valsts nodeva par paredzētās darbības ietekmes uz vidi sākotnējo izvērtējumu"/>
  <ClassItem scheme="revenue" code="09292" name="Valsts nodeva par reģistrācijas darbībām būvkomersantu reģistrā"/>
  <ClassItem scheme="revenue" code="09293" name="Valsts nodeva par zemes dzīļu izmantošanas licenci un atradnes pasi"/>
  <ClassItem scheme="revenue" code="09294" name="Valsts nodeva par speciālās atļaujas (licences) vai atļaujas izsniegšanu darbībām ar jonizējošā starojuma avotiem"/>
  <ClassItem scheme="revenue" code="09299" name="Valsts nodevas par speciālu atļauju (licenču) izsniegšanu vai profesionālās kvalifikācijas atbilstības dokumentu reģistrāciju, kas nav minētas citos koda 9.2.9.0. apakškodos"/>
  <ClassItem scheme="revenue" code="09300" name="Speciāliem mērķiem paredzētās valsts nodevas" parent="09000"/>
  <ClassItem scheme="revenue" code="09340" name="Izložu un azartspēļu nodeva" parent="09300"/>
  <ClassItem scheme="revenue" code="09350" name="Uzņēmējdarbības riska valsts nodeva" parent="09300"/>
  <ClassItem scheme="revenue" code="09370" name="Numerācijas lietošanas tiesību ikgadēja valsts nodeva" parent="09300"/>
  <ClassItem scheme="revenue" code="09390" name="Pārējās speciāliem mērķiem paredzētās valsts nodevas" parent="09300"/>
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  <ClassItem scheme="revenue" code="09392" name="Autoceļu lietošanas nodeva" parent="09390"/>
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  <ClassItem scheme="revenue" code="10123" name="Naudas sodi, ko uzliek Valsts ieņēmumu dienesta Muitas pārvalde"/>
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  <ClassItem scheme="revenue" code="10151" name="Naudas sodi, ko uzliek Valsts policija par pārkāpumiem ceļu satiksmē, kas fiksēti ar Valsts policijai piederošajiem tehniskajiem līdzekļiem"/>
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