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LEGAL ACTS OF THE REPUBLIC OF LATVIA
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The translation of this document is outdated.
Translation validity: 01.01.2015.–29.06.2016.
Amendments not included: 21.06.2016.

Text consolidated by Valsts valodas centrs (State Language Centre) with amending regulations of:

8 October 2013 [shall come into force on 1 January 2014];
16 September 2014 [shall come into force on 1 January 2015].

If a whole or part of a paragraph has been amended, the date of the amending regulation appears in square brackets at the end of the paragraph. If a whole paragraph or sub-paragraph has been deleted, the date of the deletion appears in square brackets beside the deleted paragraph or sub-paragraph.


Republic of Latvia

Cabinet
Regulation No. 568

Adopted 21 August 2012

Regulations Regarding the Declarations of Personal Income Tax and the Procedures for the Completion Thereof

Issued pursuant to
Section 18, Paragraph ten, Section 19,
Paragraph 5.5 and Section 38, Paragraph two
of the Law On Personal Income Tax

I. General Provisions

1. This Regulation prescribes:

1.1. sample forms of the annual income declaration and Annexes thereto (hereinafter - the declaration) (Annex 1) and the procedures for the completion thereof;

1.2. a sample of calculation sheet for advance payments of personal income tax (Annex 2) and the procedures for the completion thereof;

1.3. a sample forms of declaration on income from capital (Annex 3) and the procedures for the completion thereof;

1.4. amount of information to be indicated in a declaration that is accessible to a taxpayer in the State information systems, when completing the declaration in the electronic declaration system of the State Revenue Service;

1.5. procedures for obtaining the information from the State Revenue Service existing in the State information systems necessary for the completion of the declaration.

2. A declaration shall contain:

2.1. annual income declaration D (hereinafter - the declaration D);

2.2. D annexes to the declaration:

2.2.1. income obtained in the Republic of Latvia in the taxation year D1 (hereinafter - D1 annexes);

2.2.2. income obtained in the taxation year not subject to non-taxable minimum and reliefs, D11 (hereinafter - D11 annex);

2.2.3. income obtained abroad by a natural person (resident) D2 (hereinafter - D2 annex);

2.2.4. income obtained abroad by a natural person (seafarer) who is employed on a ship used for international transport D21 (hereinafter - D21 annex);

2.2.5. income from economic activities D3 (hereinafter - D3 annex);

2.2.6. income from economic activities, if a taxpayer organises accounting in the double entry system, D31 (hereinafter - D31 annex);

2.2.7. eligible expenditures for education and medical services D4 (hereinafter - D4 annex);

2.2.8. economic activity income declaration for a taxpayer who pays a fixed income tax, D5 (hereinafter - D5 annex).

[16 February 2014]

3. Declaration on income from capital shall contain:

3.1. declaration on income from capital of a taxation period (hereinafter - the declaration DC);

3.2. annex to the declaration DC "Information on transactions which have been commenced and not completed in one taxation year" (hereinafter - the annex to declaration DC);

3.3. annual capital income adjusting declaration (hereinafter - the income adjusting declaration AD).

4. Personal income taxpayer (hereinafter - the taxpayer), who is a resident of the Republic of Latvia, shall indicate the income (also non-taxable income) obtained in the Republic of Latvia and abroad in the taxation period in the declaration D and declaration DC. The taxpayer, who is a non-resident of the Republic of Latvia, shall indicated the income obtained in the Republic of Latvia in the taxation period in the declaration D and declaration DC.

5. Amounts for calculation of the tax shall be indicated in euro and cents in the declaration. Income obtained abroad and tax paid in a foreign currency shall be recalculated in euro according to the currency exchange rate used in the accounting and which is in effect in the beginning of the day of obtaining of the income and in the beginning of the day of payment of the tax.

[8 October 2013; 16 September 2014]

6. Before completing D part of the declaration the taxpayer shall complete all the relevant annexes thereof.

7. The State Revenue Service shall ensure that the following information of informative nature necessary for the completing the declaration is accessible for the taxpayer in the electronic declaration system, which the State Revenue Service receives from the notifications submitted by the disbursers of income regarding the amounts disbursed to a natural person (hereinafter - the notification), private pension duns and insurance companies:

7.1. data regarding the disburser of income and income recipient;

7.2. type of income;

7.3. time period of obtaining of the income and date of disbursement;

7.4. gross income;

7.5. non-taxable income;

7.6. non-taxable minimum applied by the employer, reliefs and eligible expenditure;

7.7. income for which the tax is calculated;

7.8. withhold tax;

7.9. payments made in the private pension funds (in conformity with the information provided by the private pension funds with which the State Revenue Service has entered into the agreement regarding provision of information);

7.10. payments of insurance premiums made (in conformity with the information provided by the insurance companies with which the State Revenue Service has entered into the agreement regarding provision of information).

8. The State Revenue Service shall ensure that within a month after the receipt of the request from a taxpayer, but not earlier than on 1 March of the year of receipt of the request, the taxpayer, who completes a declaration in a paper form, may receive the information abovementioned in Paragraph 7 of this Regulation.

II. Procedures for Completing D1 and D11 Annexes to the Declaration

9. "D1 annex shall be completed if a taxpayer has obtained income in the taxation year (except income from economic activity and income not subject to non-taxable minimum and reliefs) in the Republic of Latvia. D1 annex shall be completed on the basis of the notification issued by the employer or other disburser of income, income disbursement documents, as well as other documents which attest receipt of income.

[16 September 2014]

10. If a taxpayer is not a performer of economic activity, the amounts which have been received for the taxation year as the State support for agriculture or European Union support for agriculture and rural development for the following types of support shall not be indicated in D1 annex:

10.1. the State support for partial repayment of credit interest;

10.2. the State support for covering of expenditure for purchase of insurance policies;

10.3. the State support for livestock farming.

11. If a taxpayer is not a performer of economic activity, the amounts which have been received for the taxation year as the State support and European Union support for forest owners from the European Agricultural fund for the following types of support shall not be indicated in D1 annex:

11.1. for the improvement of forest economic value;

11.2. for the infrastructure which is related to the development and adjusting of agriculture and forestry;

11.3. for the first-time afforestation of the land not utilised for agriculture;

11.4. for renewal of production potential of forestry and introduction of preventive measures.

12. D1 annex shall be completed as follows:

12.1. the place and time of all income (also prizes received in contests and competitions, author's fee (royalty), pensions, sickness benefits, and also non-taxable income) obtained in the taxation year shall be indicated in the column 1 "Place and type of obtaining of income";

12.2. All income obtained in the taxation year, obtained in cash, in kind and in the form of services, by assessing them in terms of money, shall be indicated in the 2nd column "Gross income". If the notification is used for completion of the declaration, the amount indication in row 05 of the notification shall be entered in this column;

12.3. Non-taxable income (insurance compensations, income from the State and local government bonds, benefits laid down in the laws and regulations, which have been paid from the budget, income from estate, grants of educational institutions granted from the budget resources, subsistence, funeral benefit received from an employer the value of which does not exceed 213.43 euro and other types of non-taxable income laid down in Section 9 of the Law On Personal Income Tax) shall be indicated in column 3. The amount indicated in row 06, as well as amount of life insurance (without accumulation of funds), health or accident insurance premiums indicated in row 13 of the notification shall be entered in this column;

12.4. Compulsory State social insurance contributions shall be indicated in column 4.a "Eligible expenditure - compulsory State social insurance payments of the employer". The amount indicated in row 10 of the notification shall be entered in this column;

12.5. Payments in private pension funds and life insurance (with accumulation of funds) premiums made by the employer within the framework of the norms laid down in the Law On Personal Income Tax shall be indicated in column 4.b "Eligible expenditure - payments in private pension funds and life insurance premiums". The amount indicated in rows 11 and 12 of the notification shall be entered in this column;

12.6. Author's expenditure in conformity with the laws and regulations regarding the application of the norms of the Law On Personal Income Tax shall be indicated in column 4.c "Eligible expenditure - author's expenditure". The amount indicated in the row 14 shall be entered in this column;

12.7. Expenditure supported by payment documents which are related to obtaining of the income not exceeding the amount indicated in column 2 of D1 annex shall be indicated in column 5 "Expenditure related to obtaining of the income";

12.8. The amounts of personal income tax paid in advance or withheld for a particular type of income shall be indicated in column 7 "Tax paid (withheld) in advance". The amount indicated in row 16 of the notification shall be entered in this column.

[8 October 2013; 16 September 2014]

13. A taxpayer, who does not submit a declaration because he or she has obtained non-taxable income referred to in Section 9, Paragraph one of the Law On Personal Income Tax the total amount of which does not exceed quadruplicated non-taxable minimum laid down for the taxation year, may complete D1 annex only in respect of non-taxable income.

14. The total amount of all income shall be indicated in the row "In total" of D1 annex.

15. The total amount of prizes received in contests and competitions shall be indicated in column 2 "Gross income" of D1 annex, but non-taxable part of these prizes shall be indicated in column 3 "Non-taxable income" of D1 annex. Taxable income for obtained prizes shall be indicated in column 6 "Taxable income, not deducting payments made by the employer" of Annex D1.

16. D11 annex shall be completed by a taxpayer who has acquired taxable income in the taxation year to which non-taxable minimum and reliefs are not applied (for example, income from alienation of timber and growing forest, income from rental and lease of immovable property, if a person uses the right laid down in Section 11, Paragraph twelve of the Law On Personal Income Tax not to register economic activity, loans equal to income, and also income from capital which is not increase in capital). A taxpayer shall not indicate income in D11 annex from which tax is withheld at the place of disbursement.

[16 September 2014]

17. D11 annex shall be completed as follows:

17.1. The place and time of obtaining of the taxable income obtained in the taxation year (including income from capital) not indicated in the declarations DC during the taxation year shall be indicated in the column 1 "Place and type of obtaining the income";

17.2. The taxable income obtained in the taxation year to which non-taxable minimum and reliefs are not applied shall be indicated in financial terms in column 2 "Gross income";

17.3. Column 3.a "Expenditure norm 25%" shall be completed only by a taxpayer who has obtained income from the sale of growing forest. Complete the column with a symbol "X". Prior to the calculation of the tax, the expenditure related to the forest renovation shall be deducted from the amount to be paid out, by applying the expenditure norm in the amount of 25 per cent of the amount to be paid out;

17.4. 3.b column "Expenditure norm 50 %" shall be completed by a taxpayer who has obtained income from the sale of timber. Complete the column with a symbol "X". Prior to the calculation of the tax, the expenditure related to the preparation and sale of timber shall be deducted from the amount to be paid out, by applying the expenditure rate in the amount of 50 per cent from the amount to be paid out;

17.5. Expenditure in conformity with the expenditure norm laid down in column 3.a or 3.b or other expenditure certified by the documents and related to obtaining of income shall be indicated in the column 4 "Expenditure related to obtaining of income";

17.6. Taxable income calculated from gross income (the column 2) by deducting expenditure related to obtaining of income (the column 4) shall be indicated in the column 5 "Taxable income";

17.7. Tax rate to be applied for the relevant income in the taxation year shall be indicated in the column 6 "Tax rate". A taxpayer, who is an employer, member of the board of directors or council of the creditor on the day of issue of the loan, shall sum up the applicable basic rate with applicable additional rate when indicating tax rate for loans equal to income;

17.8. Tax amount calculated by multiplying the taxable income (the column 5) with tax rate (the column 6) shall be indicated in the column 7 "Calculated tax";

17.9. The amounts of personal income tax paid or withheld in advance for the income indicated in the relevant row of the annex shall be indicated in the column 8 "Tax paid (withheld) in advance". The tax paid abroad which does not exceed the calculated tax indicated in column 7 shall be indicated in this column;

17.10. Personal income tax which is determined by deducting the tax paid (withheld) in advance (column 8) from the calculated tax (the column 7) shall be indicated in the column 9 "Tax to be paid or overpaid tax". The overpaid tax shall be indicated by putting a minus sign before a figure.

[16 September 2014]

III. Procedures for Completing D2 and D21 Annexes to the Declaration

18. D2 annex shall be completed by a taxpayer who has obtained income abroad in the taxation year to which basic rate is applicable. The taxpayer, who has obtained income in one or several foreign countries, shall complete a separate row in D2 annex for each type of income obtained in other country.

19. D2 annex shall be completed as follows:

19.1. Income obtained abroad taxable with basic rate and expressed in euro shall be indicated in column 5 "Income obtained abroad, amount in euro";

19.2. Salaried work income for the performance of work duties in conformity with Section 24, Paragraph seven of the Law On Personal Income Tax in other European Union Member State or European Economic Area state, or in the state with which Latvia has entered into the Conventions for the avoidance of double taxation and the prevention of fiscal evasion (hereinafter - the Tax Convention) which has come into force, or if the income obtained in accordance with the Tax Convention, when applying exemption method, is exempted from the payment of tax in the Republic of Latvia, shall be indicated in the column 6 "Income which is exempted from imposition of the tax". If the column 6 is completed, columns 7-11 shall not be completed;

19.3. Personal income tax or tax analogue thereto paid abroad in euro shall be indicated in column 8 "Tax paid abroad, amount in euro".

[8 October 2013; 16 September 2014]

20. D21 annex shall be completed by a taxpayer, who has been employed (in employment relations) on a ship used for international transport and has obtained income abroad. D21 annex shall be completed as follows:

20.1. The country, where income was obtained (i.e. the country under the flag of which the ship is flying), as well as information (registered name and address of the employer) regarding the disburser of income shall be indicated in column 1 "Place of obtaining income of a person (seafarer), who is employed (employment relations) on a ship used for commercial transport";

20.2. All income gained in the taxation year obtained by the taxpayer, by working on a ship used for international transport shall be indicated in the column 2 "Gross income";

20.3. The starting date and end date of the period of obtaining income shall be indicated in the column 3 "Period of obtaining income". If the taxpayer has been employed in the taxation for several periods (with interruptions), a separate row shall be completed for each employment period;

20.4. The coefficient to be applied to the monthly minimum salary conforming to the norms laid down in Section 8, Paragraph four of the Law On Personal Income Tax shall be indicated in column 4 "Coefficient to be applied to the monthly minimum salary": for officers - 2.5, other personnel - 1.5;

20.5. Taxable income obtained by the taxpayer during employment period which is calculated by multiplying the minimum monthly salary with the coefficient indicated in column 4 and by multiplying with employment period which is expressed in months and days shall be indicated in the column 5 "Taxable income in the employment period". If non-complete month is worked, the norm per one day shall be calculated by dividing the monthly norm with the number of calendar days in a month;

20.6. The tax, which is calculated by multiplying the taxable income laid down in the column 5 with tax rate, shall be indicated in the column 6 "Calculated tax";

20.7. The column 7 "Tax paid abroad" shall be complete, if the tax is withheld (paid) from the employee's income abroad. Indicate the part of the tax paid abroad in conformity with the income from which the tax is calculated in the Republic of Latvia. If tax is not withheld (paid) abroad, column 7 shall not be completed. The tax paid abroad may not exceed the tax which is payable for the particular income in the Republic of Latvia according to the rate set out in Latvia.

IV. Procedures for Completing D3 Annex to the Declaration

21. D3 annex shall be completed by the taxpayer who performs economic activities and organises accounting in a single entry system on the basis of the accounting data of economic activities.

22. The data referring to agricultural production and provision of rural tourism services shall be indicated in the rows 01, 02, 03, 04, 05, 06, 07 and 08 of D3 annex:

22.1. Income from agricultural production and provision of rural tourism services in the taxation year shall be indicated in the row 01 "Income from agricultural production and provision of rural tourism services", including:

22.1.1. Income of the taxation year from agricultural production in accordance with Section 9, Paragraph 3.1 of the Law On Personal Income Tax, except income from fishery of internal waters shall be indicated in row 01.1 "Income from agricultural production";

22.1.2. Income of the taxation year from fish breeding in a private waterbodies or waterbodies transferred for use to the taxpayer shall be indicated in row 01.2 "Income from fishery of internal waters";

22.1.3. Income from rural tourism in accordance with Section 9, Paragraph 3.2 of the Law On Personal Tax shall be indicated in row 01.3 "Income from the provision of rural tourism services";

22.1.4. Income from the received State aid and European Union aid amounts for agriculture and rural development shall be indicated in the row 01.4 "Income from aid for agriculture and rural development";

22.2. Expenditure fully related to agricultural production and provision of rural tourism services shall be indicated in the row 02 "Expenditure related to agricultural production and provision of rural tourism services". If the taxpayer carries out also other economic activity and it is not precisely known what part of total expenditure is related to agricultural production and provision of rural tourism services, it shall be determined in proportion with income from agricultural production and provision of rural tourism services. Also compulsory social insurance contributions which a natural person has paid for himself or herself as self-employed person shall be included in expenditure;

22.3. Difference between the figures indicated in row the 01 and 02 shall be entered in the row 03 "Income or loss from agricultural production and provision of rural tourism services". Loss shall be indicated by putting a minus sign before the figure;

22.4. Non-taxable income from agricultural production and provision of rural tourism services shall be indicated in the row 04 "Non-taxable income from agricultural production and provision of rural tourism services". They shall be indicated only in the case when the taxpayer has obtained income in the taxation year from agricultural production and provision of rural tourism services;

22.5. Difference between the figures indicated in row the 03 and 04 shall be entered in the row 05 "Taxable income from agricultural production and provision of rural tourism services". If the difference is a negative figure, "0" shall be entered in the referred to row;

22.6. The amount indication in the column 3 of the Part I "Loss from agricultural production and provision of rural tourism services" of the Report Regarding Loss from Economic Activities (hereinafter - the loss report) shall be entered in the row 06 "Loss of previous years from agricultural production and provision of rural tourism services which are covered by taxable income of the taxation year from agricultural production and provision of rural tourism services". The referred to amount may not be more than the figure indicated in the row 05;

22.7. Difference between the figures indicated in the row 05 and 06 shall be entered in the row 07 "Taxable income from agricultural production and provision of rural tourism services, by taking into account loss of previous years from agricultural production and provision of rural tourism services";

22.8. Non-taxable income from economic activities shall be indicated in the row 08 "Non-taxable income".

23. Data regarding economic activities, except agricultural production and provision of rural tourism services, shall be indicated in the rows 09, 10, 11, 12, 13 and 14 of D3 annex:

23.1. Income obtained in the taxation year from other economic activities shall be indicated in the row 09 "Income from other types of economic activities";

23.2. Expenditure related to the obtaining of income indicated in the row 09 shall be indicated in the row 10 "Expenditure related to other types of economic activity". If the taxpayer is engaged also in the agricultural production or provision of rural tourism services and it is not precisely know what part of expenditure is relates to other types of economic activities, it shall be determined in proportion with income from the economic activity. Also compulsory social insurance contributions which a natural person has paid for himself or herself as self-employed person shall be included in expenditure;

23.3. The difference of figures indicated in the row 09 and 10 shall be entered in the row 11 "Income or loss from other types of economic activities". Loss shall be indicated by putting a minus sign before the figure;

23.4. The difference calculated in the row 11, if it is a figure with a positive value, shall be entered in the row 12 "Taxable income from other types of economic activities". If the calculated difference is a figure with a negative value, "0" shall be entered in the abovementioned row;

23.5. The amount indicated in the column 3 of Part II "Loss from other types of economic activities" of the loss report shall be entered in the row 13 "Loss from previous years from other types of economic activities which is covered by taxable income from other types of economic activities of the taxation year". The abovementioned amount may not be greater than the figure indicated in the row 12;

23.6. The difference of figures indicated in the rows 12 and 13 shall be entered in the row 14 "Taxable income from other types of economic activity, by taking into account the loss of previous years from other types of economic activities".

24. State compulsory social insurance contributions, which a natural person has performed for himself or herself as a self-employed person in conformity with a quarterly report on the State compulsory social insurance contributions shall be indicated separately in the row 14.a "Including State compulsory social insurance contributions performed by the taxpayer" of D3 annex.

25. If a taxpayer who performs agricultural production or provides rural tourism services, is engaged also in other types of economic activities and selects to cover the loss from agricultural production and provision of rural tourism services in the taxation year from the income from other economic activities in conformity with Section 19, Paragraph eight of the Law On Personal Income Tax, he or she shall not complete the rows 01, 02, 03, 04, 05, 06 and 07 of D3 annex, but include income and expenditure from agricultural production and provision of rural tourism services in the calculation of other economic activities in the rows 09, 10, 11, 12, 13 and 14 of D3 annex. In this case the amount indicated in the column 3 of part I "Loss from agricultural production and provision of rural tourism services" of the loss report of the pre-taxation year shall be included in the row 13 of D3 annex, by taking into account that the figure indicated in the row 13 of D3 annex may not exceed the figure indicated in the row 12 of D3 annex.

26. The rows 15 and 16 of D3 annex shall be completed by all taxpayers who perform economic activities and organise accounting in a single entry system:

26.1. The sum of figures indicated in the rows 07 and 14 of D3 annex shall be indicated in the row 15 "Taxable income from economic activity";

26.2. The amount of advance payment of personal income tax for economic activities shall be indicated in the row 16 "Tax paid in advance", which is paid during the taxation year.

26.1 The row 17 and 18 of D3 annex shall be completed by the taxpayer who performs economic activities and organises accounting in a single entry system:

26.1 1. The minimum tax for economic activities laid down in Section 19, Paragraph 2.1 of the Law On Personal Income Tax shall be indicated in the row 17 of D3 annex;

26.1 2. The minimum taxable income calculated by dividing the amount indicated in the row 17 by a tax rate shall be indicated the row 18 "Minimum taxable income" of D3 annex.

[16 September 2014]

26.2 The rows 17 and 18 of D3 annex shall not be completed by a taxpayer, who:

26.2 1. has performed payments of personal income tax or State compulsory social insurance contributions for employees or State compulsory social insurance contributions for himself or herself as a self-employed person in the taxation year;

26.2 2. has registered economic activity in the taxation year or pre-taxation year;

26.2 3. has terminated economic activity or ended liquidation procedure in the taxation year.

[16 September 2014]

26.3 The difference of figures indicated in the rows 15 and 18 of D3 annex shall be indicated in the row 19 "Taxable income deducting the minimum taxable income" of D3 annex. If the calculated difference is a figure with a negative value, "0" shall be entered in the abovementioned row. If the row 18 is not completed, the figure indicated in the row 15 shall be indicated in the row 19.

[16 September 2014]

27. The taxpayer shall indicate the loss for economic activities in separate parts of the loss report, by indicating them separately by taxation years (not more than for three pre-taxation years or, if a taxpayer is registered and performs economic activity in the territory of special support laid down by the Regional Development Law within the time period when the relevant territory has the status of the special support territory, for six years):

27.1. loss from agricultural production and provision of rural tourism services - in part I "Loss from agricultural production and provision of rural tourism services";

27.2. loss from other economic activities - in part I "Loss from other types of economic activities".

28. A taxpayer, who selects to cover loss from agricultural production and provision of rural tourism services from income from other economic activities in the taxation year, shall indicate all loss from economic activities (including loss from agricultural production and provision of rural tourism services) in Part II "Loss from other types of economic activities" of the loss report. In this case the taxpayer shall not apply Section 9, Paragraph one, Clause 1 of the Law On Personal Income Tax.

29. Both parts of the loss report shall be completed as follows:

29.1. The year in which loss is caused for a taxpayer shall be indicated in the column 1 "Pre-taxation year in which loss is caused";

29.2. The loss of the pre-taxation year (in which the loss has been caused) indicated in the row 3 of D3 annex and reduced by the amount of subsidies received, or the loss indicated in the row 11 of D3 annex shall be entered in the column "Loss not covered until the taxation year". If the taxpayer selects to cover loss from agricultural production and provision of rural tourism services from income from other economic activities in the taxation year, the loss indicated in the row 11 of D3 annex shall be reduced by the amount of the received subsidies. The loss indicated in the column 4 of the report of the pre-taxation year (a year before this taxation year) shall be indicated in respect of next pre-taxation years;

29.3. The covered loss of previous years from agricultural production and provision of rural tourism services or loss from other economic activities shall be indicated in the column 3 "The amount of loss for which taxable income is to be reduced in the taxation year" in the taxation year regarding which the declaration is being drawn up. The amount of loss may not exceed income from agricultural production and provision of rural tourism services or other economic activities accordingly which are indicated in the rows 05 or 12 of D3 annex;

29.4. The amount of loss to be transferred to next taxation years, which is calculated as the difference between the figures indicated in the columns 2 and 3 of the taxation year report, shall be indicated in the column 4 "Loss which is transferred to next taxation years".

V. Procedures for Completing D31 Annex to the Declaration

30. D31 annex shall be completed by taxpayers who perform economic activities and organises accounting in a double entry system.

31. D31 annex shall be completed as follows:

31.1. The difference of income and expenditure indicated in the income and expenditure account shall be indicated in the row 01 "Taxation year result";

31.2. Other amounts which increase taxable income in accordance with the laws and regulations and State compulsory social insurance contributions calculated and performed for the taxpayer himself or herself as a self-employed person, if in the accounting such amount is included in expenditure, shall be indicated in the row 20 "Other amounts which increase taxable income in accordance with the laws and regulations, including". The amounts shall be explained in the rows 20.1, 20.2 and 20.3 of D31 annex;

31.3. Other amounts which reduce taxable income in accordance with the laws and regulations shall be indicated in the row 26 "Other amounts which reduce taxable income in accordance with the laws and regulations". The amounts shall be explained in the rows 26.1, 26.2 and 26.3 of D31 annex;

31.4. In the row 29 "Amounts received as the State aid for agriculture or European Union aid for agriculture and rural development", if these payments are taxable with tax in accordance with the Law On Personal Income Tax, "0" shall be entered;

31.5. The amount of loss of the pre-taxation year during three taxation years in sequence from the day of arising of loss shall be indicated in the row 30 "Amount of loss of the pre-taxation period";

31.6. If the difference of figures indicated in the row 28 and 29 is a figure with a negative value, "0" shall be entered in the row 31;

31.7. The minimum tax for economic activities laid down in Section 19, Paragraph 2.1 of the Law On Personal Income Tax shall be indicated in the row 31.1 "Minimum tax for economic activities";

31.8. The minimum taxable income which is calculated by dividing the amount indicated in the row 31.1 by tax rate shall be indicated in the row 31.2 "Minimum taxable income". The rows 31.1 and 31.2 shall not be completed by the taxpayer, who:

31.8.1. in a taxation has performed personal income tax payments or State compulsory social insurance contributions for employees or State compulsory social insurance contributions for himself or herself as a self-employed person;

31.8.2. has registered economic activity in the taxation year or pre-taxation year;

31.8.3. has terminated economic activity or ended liquidation procedure;

31.9. The difference of figures indicated in the rows 31 and 31.2 of D31 shall be indicated in the row 31.3 "Taxable income excluding minimum taxable income". If the calculated difference is a figure with a negative value, "0" shall be entered in the abovementioned row. If the row 31.2 is not completed, the figure indicated in the row 31 shall be indicated in the row 31.3.

[16 September 2014]

VI. Procedures for Completing D4 Annex to the Declaration

32. D4 annex shall be completed by taxpayers who have expenditure for education and medical treatment services in the taxation year and who want to include this expenditure in the personal income tax calculation. Source documents shall be used for the completing of this annex which approve the payment of education and medical treatment expenditure (for example, receipts, payment orders, receipt extracts of a credit institution). A separate D4 annex shall be completed for eligible expenditure of yourself and each family member.

33. The row "Taxation year" shall be completed in table "Eligible expenditure for education and medical treatment services" of D4 annex, if eligible expenditure for education and medical services has been in the taxation. If the column 7 "Eligible expenditure applicable to next taxation years (the columns 4 - 6) of D4 annex is completed in the declaration of the pre-taxation year, column 4 and 6 shall be completed in the row "Pre-taxation year in which exceed of eligible expenditure was caused over the norm laid down in the Cabinet regulations regarding eligible expenditure for education and medical treatment services".

34. The row "Taxation year" shall be completed as follows:

34.1. Expenditure for education caused in the taxation year and attested by source documents to which the norm laid down in the laws and regulations regarding eligible expenditure for education applies shall be indicated in the column 2 "Eligible expenditure, to which the norm laid down by the Cabinet regarding eligible expenditure for education applies";

34.2. Expenditure for medical treatment caused in the taxation year and attested by source documents to which the norm laid down in the laws and regulations regarding eligible expenditure for medical treatment applies shall be indicated in the column 3 "Eligible expenditure to which the norm laid down by the Cabinet regarding medical treatment services" applies;

34.3. The amount of figures indicated in the columns 2 and 3 shall be entered in the column 4 "In total";

34.4. Expenditure for planned surgeries and dentistry services caused in the taxation year and attested by source documents shall be indicated in the column 5 "Expenditure for medical treatment services which in conformity with the Cabinet regulations regarding eligible expenditure for education and medical treatment services may be included in the eligible expenditure in full amount";

34.5. The amount of eligible expenditure of the taxation year within the framework of the norms laid down by the Cabinet regulations regarding eligible expenditure for education and medical treatment services shall be indicated in the column 6 "Expenditure included in the eligible expenditure in the taxation or pre-taxation year for education and medical treatment services, excluding the column 5, but not more than the norm laid down in the Cabinet regulations";

34.6. The amount of eligible expenditure applicable to the next taxation years (the difference of the figures indicated in the column 4 and 6) shall be indicated in the column 7 "Eligible expenditure applicable to the next taxation years".

35. The row "Pre-taxation year in which exceed of eligible expenditure over the norm laid down by the Cabinet is formed" shall be completed as follows:

35.1. the pre-taxation year in which exceed of eligible expenditure over the norm which is laid down in the laws and regulations regarding eligible expenditure for education and medical treatment services is formed shall be indicated in the column1;

35.2. The figure indicated in the column 7 "Eligible expenditure applicable to the next taxation years (the columns 4-6)" of D4 annex to the declaration of the previous year shall be entered in the column 4 "In total", when completing a declaration of the particular taxation year;

35.3. The amount indicated in the column 4 "In total" of this row shall be entered in the column 6 "Expenditure included in the eligible expenditure of the taxation or pre-taxation year for education and medical treatment services, excluding the column 5, but not more than the norm laid down in the Cabinet regulations", by taking into account that the total amount of all rows of the column 6 may not exceed the norm laid down by the Cabinet regulations;

35.4. The amount of eligible expenditure applicable to the next taxation years (the difference of the figures indicated in the column 4 and 6) shall be indicated in the column 7 "Eligible expenditure applicable to the next taxation years".

36. Section "Data of family members of the taxpayer" of D4 annex to the declaration shall be completed, if the taxpayer declare eligible expenditure for education and medical treatment services of a family member for the reduction of taxable income of the taxpayer.

VII. Procedures for Completing D5 Annex to the Declaration

37. D5 annex shall be completed by fixed income taxpayers.

38. D5 annex shall be completed as follows:

38.1. Income for economic activities obtained in the taxation year shall be indicated in the row 01 "Income for economic activities";

38.2. Tax amount which is determined in conformity with Section 15, Paragraph five of the Law On Personal Income Tax shall be indicated in the row 02 "Income". The amount of tax to be indicated shall not be less than the minimum tax for economic activities laid down in Section 19, Paragraph 2.1 of the Law On Personal Income Tax (except the taxpayers laid down in Paragraphs 2.2 and 2.3 of the abovementioned Section);

38.3. The tax paid in advance in the taxation year shall be indicated in the row 03 "Tax paid in advance".

[16 September 2014]

VIII. Procedures for Completing Declaration D

39. Declaration D shall be completed on the basis of the relevant annexes.

40. Declaration D shall be completed as follows:

40.1. The following figures indicated in annexes to the declaration shall be summed up in the row 01 "Taxable income obtained in the Republic of Latvia":

40.1.1. The total amount indicated in the column 6 "Taxable income not deducting contributions made by the employer" of D1 annex;

40.1.2. The amount indicated in the row 19 "Taxable income deducting the minimum taxable income" and in the row 14.1 "Including the State compulsory social insurance contributions calculated and made for the taxpayer himself or herself" of D3 annex;

40.1.3. The difference indicated in the row 31.3 of D31 annex;

40.2. The sums (by recalculating them in euro) indicated in the column 5 "Income obtained abroad - amount in euro" of D2 annex shall be entered in the row 02 "Income obtained abroad", which in accordance with Section 24, Paragraph seven of the Law On Personal Income Tax or in accordance with the Tax Convention are not released from the payment of the personal income tax in the Republic of Latvia, as well as the amounts obtained in the country with which Latvia has not entered in the Tax Convention or in which the provision of the Tax Convention are not applicable. The amounts indicated in the column 5 "Income taxable in the employment period" of D21 annex to the declaration shall also be entered in this row;

40.3. The following figures indicated in annexes to the declaration shall be summed up in the row 04 "Non-taxable income":

40.3.1. the total amount indicated in the column 3 "Non-taxable income" of D1 annex;

40.3.2. the amounts indicated in the column 6 "Income exempted from imposition of tax" of D2 annex which in accordance with Section 24, Paragraph seven of the Law On Personal Income Tax or in accordance with the Tax Convention, by applying exemption method, are exempted from the payment of the personal income tax in the Republic of Latvia;

40.3.3. the sum of the figures indicated in the row 04 "Non-taxable income from agricultural production and provision of rural tourism services" and in the row 08 "Non-taxable income" of D3 annex;

40.4. The following figures indicated in annexes to the declaration shall be summed up in the row 05 "State compulsory social insurance contributions":

40.4.1. the total amount indicated in the column 4.a "Eligible expenditure - State compulsory social insurance contributions of the employee" of D1 annex;

40.4.2. the figure indicated in the row 14.a "Including Stat compulsory social insurance contributions calculated and made for the taxpayer" of D3 annex;

40.4.3. the amount of Stat compulsory social insurance contributions indicated in the row 20 "Other amounts increasing taxable income in accordance with the laws and regulations" of D31 annex which has been calculated and made by the performer of economic activities by himself or herself as a self-employed person, who organises accounting in a double entry system;

40.5. The total amount indicated in the column 6 "Expenditure for education and medical treatment services included in the eligible expenditure in the taxation or pre-taxation year, excluding column 5" of D4 annex shall be included in the row 06 "Acquiring of education and speciality, advanced training and medical and medical treatment services", but, if the payer reduces taxable income also by eligible expenditure of his or her family members - the total amount of columns 6 of all completed D4 annexes to the declaration;

40.6. The total amount indicated in the column 5 "Expenditure for medical treatment services which in conformity with the Cabinet regulations regarding eligible expenditure for education and medical treatment services may be included in the eligible expenditure in full amount" of D4 annex shall be included in the row 07 "Medical treatment services which in conformity with the Cabinet regulations shall be included in the eligible expenditure in full amount", but, if the payer reduces taxable income also by eligible expenditure of his or her family members - the total amount of columns 5 of all completed D4 annexes to the declaration;

40.7. The amounts certified by documents, which are transferred to associations, foundations and religious organisations or institutions thereof registered in the Republic of Latvia to which the status of public benefit organisations is granted in accordance with the Public Benefit Organisation Law and budget institutions, in the form of donation or gift, shall be indicated in the row 08 "Donations and gifts";

40.8. The amount indicated in the column 4.b "Eligible expenditure - contributions in private pension funds and life insurance premiums" of D1 annex and contributions of the taxpayer certified by documents in the private pension funds, expenditure for purchase of investment certificates of investments funds and amounts of life insurance (with accumulation of funds) premiums shall be included in the row 09 "Contributions made in the private pension funds, insurance premium payments in conformity with a life insurance agreement (with accumulation of funds) and costs for purchase of investment certificates, if these certificates have been in the ownership of the taxpayer at least 60 months";

40.9. The total amount of the row 08 and 09 may not exceed 20 per cent of the amount indicated in the row 03 "Taxable income - in total" of the declaration. It must be taken into account, that the contributions in the private pension funds and insurance premium payments indicated in the row 09 each individually may not exceed 10 per cent of the amount indicated in the row 03 "Taxable income - in total" of the declaration;

40.10. The amount of non-taxable minimum for the taxation year laid down in the laws and regulations regarding the amount of monthly non-taxable minimum and tax relief for the calculation of personal income tax shall be indicated in the row 11 "Annual non-taxable minimum". The non-taxable minimum laid down in Section 12, Paragraph one of the Law On Personal Income Tax shall not be applied for a taxpayer to whom the pensioner's non-taxable minimum laid down Section 12, Paragraph five of the abovementioned tax is applied. Non-taxable minimum laid down in Section 12 of the Law On Personal Income Tax and tax reliefs referred to in Section 13 of the referred to Law shall not be applied to a non-resident (except non-residents who are residents of other European Union Member State and have obtained more than 75 per cent of total income in Latvia in the taxation year). Annual non-taxable minimum shall not be applied to a taxpayer for that part of the taxation year, in which he or she has been under maintenance of other taxpayer;

40.11. Non-taxable minimum in accordance with Section 12, Paragraph five of the Law On Personal Income Tax or Paragraph 48 of Transitional Provisions of the abovementioned Law shall be indicated in the row 12 "Annual non-taxable income for a pensioner" for a taxpayer to whom a pension is granted. If the pension is granted in a taxation year, the non-taxable minimum of the pension in accordance with Section 12, Paragraph five of the Law On Personal Income Tax shall be applied only for that part of the taxation year, when a person has received the pension. Non-taxable minimum in accordance with Section 12, Paragraph one of the abovementioned Law shall be applied for the rest part of the taxation year;

40.12. The amount of tax reliefs for dependent persons in the taxation year shall be indicated in the row 13. The tax relief for a dependent person shall be applied from the day on which the right to tax relief has arisen for a taxpayer and shall terminated to be applied from the next day after the day when such right has ended;

40.13. The amount of additional relief for disabled persons laid down in the laws and regulations regarding additional reliefs of personal income tax for disabled persons shall be indicated the row 14 "Reliefs for disability" in accordance with Section 13, Paragraph one, Clause 4 of the Law On Personal Income Tax;

40.14. The amount of additional relief for politically repressed persons laid down in the laws and regulations regarding additional reliefs of personal income tax for politically repressed persons and participants to the national resistance movement shall be indicated in the row 15 "Reliefs for politically repressed persons" in accordance with Section 13, Paragraph one, Clause 4 of the Law On Personal Income Tax;

40.15. The amount of additional relief for politically repressed personas (also participants to the national resistance movement) laid down in the laws regarding additional reliefs of personal income tax for politically repressed persons and participants to the national resistance movement shall be indicated in the row 16 "Reliefs for participants to the national resistance movement" in accordance with Section 13, Paragraph one, Clause 4 of the Law On Personal Income Tax;

40.16. The sum of the row 03 of declaration D from which the sum of the rows 10, 11, 12 and 17 is deducted shall be indicated in the row 18 "Income from which tax is to be calculated, in total";

40.17. The calculated personal income tax amount shall be indicated in the row 19 "Tax". Performers of economic activities shall also indicate the minimum tax for economic activities indicated in the row 17 of D3 annex or row 31.1 of D31 annex or the amount indicated in the row 02 of D5 annex;

40.18. The total amount of the column 9 "Tax to be paid or overpaid" of D11 annex to the declaration shall be indicated in the row 9.1 "Tax from other income";

40.19. The following figures indicated in annexes to the declaration shall be summed up in the row 20 "Tax paid in advance (withheld)":

40.19.1. the tax paid (withheld) indicated in the column 7 "Tax paid (withheld) in advance" of D1 annex;

40.19.2. the lesser of the amount indicated in the column 8 "Tax paid abroad, amount in euro" of D2 annex or in the column 10 "Tax from income obtained abroad, amount in euro" (for income obtained in each foreign country), if Latvia has not entered into the Tax Convention with the relevant country or the provisions of the Tax Convention are not applied, or the Tax Convention entered into stipulates application of the credit method in respect of income obtained abroad and Section 24, Paragraph seven of the Law On Personal Income Tax does not provide non-imposition of tax on income obtained abroad';

40.19.3. the lesser of amounts indicated in the column 6 "Calculated tax" or column 7 "Tax paid abroad" of D21 annex;

40.19.4. the amount indicated in the row 16 "Tax paid in advance" of D3 annex;

40.19.5. the amount indicated in the row 33 of D31 annex;

40.19.6. the amount indicated in the row 03 of D5 annex;

40.20. when completing the row 22 "Overpayment", the tax overpaid and indicated in the row 9 of D11 annex shall also be taken into account, and also that the part of the tax which is paid abroad is not refundable.

[8 October 2013; 16 September 2014]

41. The taxpayer who submits a declaration because he or she has obtained taxable income referred to in Section 9, Paragraph one of the Law On Personal Income Tax the total amount of which exceeds quadruple non-taxable amount laid down for the taxation year, may complete only the row 04 "Non-taxable income" of the declaration D, if the taxpayer has obtained such income in the taxation year in Latvia from which the personal income tax is to be withheld at the place of disbursement.

42. The taxpayer who submits a declaration in order to declare eligible expenditure for education and medical treatment services of the taxation year, may complete only the row 06 "Acquiring of education and speciality, advanced training and medical and medical treatment services and the row 07 "Medical treatment services which in conformity with the Cabinet regulations shall be included in the eligible expenditure in full amount" of declaration D, if the taxpayer has obtained only such income in the taxation year in Latvia from which the personal income tax is to be withheld at the place of disbursement.

43. The taxpayer who submits a declaration in order to declare eligible expenditure for donations and gifts made or contributions in the private pension funds and insurance premium payments which are made in conformity with the life insurance agreement (with accumulation of funds), may complete only the row 08 "Donations and gifts" or the row 09 "Contributions made in the private pension funds, insurance premium payments in conformity with a life insurance agreement (with accumulation of funds) and costs for purchase of investment certificates, if these certificates have been in the ownership of the taxpayer at least 60 months" of the declaration D accordingly, if the taxpayer has obtained only such income in the taxation year in Latvia, from which the personal income tax is to be withheld at the place of disbursement.

44. The taxpayer, who submits a declaration in order to use the entire annual non-taxable minimum and reliefs, because he or she has not obtained income for a complete year and has not used the entire annual taxable minimum and reliefs, shall complete only that row 11, 12, 13, 14, 15, 16 or 17 of D declaration which complies with the particular deduction not applied, if the taxpayer has obtained only such income in Latvia for which the personal income tax is to be withheld at the place of disbursement.

IX. Calculation of Personal Income Tax Advance Payment for Income of Economic Activities

45. A taxpayer shall submit a calculation of personal income tax advance payments for income of economic activities (hereinafter - the calculation of advance payments) to the State Revenue Service at the same time with annual income declaration D or a month after commencement of economic activities.

46. Sample form of the calculation of advance payments is determined in Annex 2 to this Regulation.

47. If in accordance with forecasts of the taxpayer for the taxation year the expected taxable income will reduce or increase significantly, the taxpayer shall submit an adjusted calculation of advanced payments for the taxation year together with a justified explanation regarding reduction or increase of the amount of advance payments.

48. A fixed income taxpayer shall not submit the calculation of advance payments.

49. When calculating advance payments, the taxpayer shall indicated non-taxable minimum, reliefs for dependent persons and additional reliefs only then unless the salary tax booklet is submitted to other place of obtaining of income. The taxpayer shall indicate non-taxable minimum, reliefs for dependent persons and additional reliefs only for those quarters of the calendar year for which advance payments will be made.

50. If the owner of a personal auxiliary farm, personal farm plot or agricultural farm obtains income from agricultural production and the amount of the quarter is less for a half than the amount of the advance payment of the tax laid down for a quarter, the advance payment may be transferred to the next intended time period for advance payment, by submitting the adjusted calculation of advance payments to the State Revenue Service before the laid down time period for the advance payment.

51. Calculation of advance payments shall be completed as follows:

51.1. in the row 1.1 "taxable income of the pre-taxation period" shall be indicated:

51.1.1. a half of the income indicated in the row 8 of D3 annex to the declaration, by adding the income indicated in the row 14, if the owner of the personal auxiliary farm, personal farm plot or agricultural farm obtains income from agricultural production;

51.1.2. a half of the income from economic activities indicated in the row 31 of D31 annex to the declaration, if the owner of the personal auxiliary farm, personal farm plot or agricultural farm obtains income only from agricultural production;

51.1.3. income from economic activities indicated in the row 31 of D31 annex to the declaration, if the owner of a personal auxiliary farm, personal farm plot or agricultural farm obtains income from agricultural production and other types of economic activities;

51.2. the row 1.2 "forecasted taxable income for the taxation period" shall be completed, if a taxpayer starts to pay tax for economic activities in accordance with the Law On Personal Income Tax or performs re-calculation of advance payments;

51.3. non-taxable minimum shall be indicated in the row 2 "Non-taxable minimum" only for that period regarding which advance payment is calculated;

51.4. reliefs for dependent persons shall be indicated in the row 3 "Reliefs for dependent persons" only for that period regarding which advance payment is calculated;

51.5. the row 4 "Additional reliefs" shall be completed by those persons who have an entry in the salary tax booklet that a person is a disabled person, politically repressed person or a participant to the national resistance movement. Additional reliefs shall be indicated for a period regarding which advance payment is calculated;

51.6. the taxable income, which is calculated by deducting non-taxable minimum for the taxable income of the pre-taxation year or for the forecasted taxable income of further taxation periods, reliefs for dependent persons and additional reliefs, if the salary tax booklet is not submitted in other place of obtaining of the income, shall be indicated in the row 5 "Income for which tax is calculated";

51.7. the tax amount laid down for the taxation year, which is calculated by multiplying the income laid down in the row 5 by the tax rate laid down for the taxation period, shall be indicated in the row 6.1;

51.8. if the taxpayer has obtained income from economic activities for incomplete pre-taxation year, the row 6.2 shall be completed. The tax amount, which would be such when the taxpayer would perform his or her economic activities a complete calendar year and which is calculated by deducting the relevant reliefs from the taxable income of the pre-taxation period, by dividing the result obtained by the number of months, in which economic activities were performed, by multiplying by 12 and multiplying with the tax rate laid down for the taxation year, shall be indicated therein.

51.9. Advance payment to be paid until 15 March, which is laid down in the row 10 of the advance payment calculation of the pre-taxation year, shall be indicated in the row 7 "Advance payment by15 March";

51.10. Advance payment to be paid for the quarter, which is laid down by deducting the sum of the advance payments paid on the taxation year from the calculated tax amount and by dividing the acquired result by 3, shall be indicated in the row 8 "Advance amount to be paid for the further quarters of the taxation year";

51.11. the advance amount to be paid in a quarter laid down in the row 8 shall be indicated in the rows 9.1, 9.2 and 9.3;

51.12. the amount of advance payments laid down for the first quarter of the post-taxation year, which is calculated by dividing the tax amount calculated for the taxation year (the row 6.1 or 6.2) by 4, shall be indicated in the row 10.

52. If actual amount of income changes during the advance payment period and the taxpayer submits adjusted calculation, "x" shall be entered in the relevant box indicated in the advance payment calculation, as well as:

52.1. the forecasted taxable income for the rest quarters of the taxation period shall be indicated in the row 1.2 "Forecasted taxable income for a taxation period";

52.2. the non-taxable minimum shall be indicated in the row 2 "Non-taxable minimum" only for the period for which advance payment is adjusted;

52.3. reliefs for dependent persons shall be indicated in the row 3 "Reliefs for dependent persons" shall be indicated only for the period for which advance payment is adjusted;

52.4. the row 4 "Additional reliefs" shall be completed by those persons who have an entry in the salary tax booklet that a person is a disabled person, politically repressed person or a participant to the national resistance movement. Additional reliefs shall be indicated for a period for which advance payment is adjusted;

52.5. the taxable income, which is calculated by deducting non-taxable minimum for the forecasted taxable income of the rest quarters of the taxation period, reliefs for dependent persons and additional reliefs, if the salary tax booklet is not submitted in other place of obtaining of the income, shall be indicated in the row 5 "Income for which tax is calculated";

52.6. the tax amount forecasted for the rest quarters of the taxation period, which is calculated by multiplying the income laid down in the row 5 by the tax rate laid down for the taxation period, shall be indicated in the row 6.1;

52.7. the row 7 "Advance payment by15 March" shall not be completed;

52.8. the advance payment to be paid for the quarter, which is laid down by deducting the sum of the advance payments paid on the taxation year from the calculated tax amount and by dividing the acquired result by 3, shall be indicated in the row 8 "Advance amount to be paid for the further quarters of the taxation year;

52.9. the advance amount to be paid in a quarter laid down in the row 8 shall be indicated in the rows 9.1, 9.2 and 9.3;

52.10. the amount of advance payments laid down for the first quarter of the post-taxation year, which is equal to the sum of quarterly advance payments laid down in the row 8, shall be indicated in the row 10.

X. Procedures for Completing Declaration DC

53. The taxpayer shall indicate in the declaration DC all income obtained in the reporting period from capital increase or loss from alienation of the capital asset, unless it is otherwise provided for in Paragraph 54 of this Regulation or if the personal income tax for such income is not withheld at the place of disbursement. The taxpayer non-resident shall indicate income obtained in the Republic of Latvia from increase in capital or loss from alienation of capital assets in the declaration DC in the reporting period, if the personal income tax for such income is not withheld at the place of disbursement.

54. If the taxpayer has only such transactions in the taxation period, which do not form taxable income from increase in capital (loss suffered), the payer shall not submit the declaration DC for the reporting period.

55. The taxpayer shall not indicate income from increase in capital or loss in the declaration DC of the reporting period, which have been indicated in the declaration DC of other reporting period. Such procedure shall be applicable also in the case, when the reporting period includes other - shorter - reporting period, regarding which the taxpayer submits declaration DC.

56. If the taxpayer obtains income from increase in capital, which in accordance with the Law On Personal Income Tax is to be declared once in a quarter and within the framework of the same quarter - income from increase in capital which in accordance with the abovementioned Law is to be declared once in a month and the months of obtaining of such income differ, the taxpayer shall include income from increase in capital, which is to be declared for the month of obtaining of income, in the declaration DC of the monthly reporting period, but income from increase in capital, which is to be declared for the quarter of obtaining of income - in the declaration DC of the quarterly reporting period. Such procedures shall be applicable also in the case when a reporting period includes also other - shorter - reporting period.

57. Declaration DC shall be completed as follows:

57.1. the row 3 shall be completed for the period of obtaining of income. If the declaration DC is completed for a taxation year, indicate only the taxation year. If the declaration DC is completed for income of a quarter, the symbol "X" shall be indicated in the box of the relevant quarter. If the declaration DC is completed for income of a month, indicate the relevant month;

57.2. The total amount of the transaction laid down in the contract shall be indicated in the row 3 "Income from alienation of capital asset". If Paragraph 50 of the Transitional Provisions of the Law On Personal Income Tax applies to the transaction, a part of taxable income shall be indicated in the column 3.

57.3. The total part of the amount of the transaction laid down in the contract which is received on the day of obtaining of income indicated in the column1 shall be indicated in the row 4 "Received part of income".

57.4. Only the expenditure related to the purchase of a particular capital asset and investments made therein during the holding of the capital asset or, if securities are alienated, related to maintenance of securities account and which may be proven by documents (a person shall ensure retaining of documents for at least five years from the day of submission of the declaration DC, and also present them upon the request of the officials of the State Revenue Service), shall be indicated in the row 5 "Expenditure related to purchase of capital asset (with investments made)". If Paragraph 50 of the Transitional Provisions of the Law On Personal Income Tax applies to the transaction, only the expenditure related to purchase shall be indicated in the column 5 which applies to the part of income indicated in the column 3;

57.5. the column 6 "Referable part of expenditure" shall be completed if the remuneration is received in parts, by indicating the part of expenditure which is calculated as division of the received part of remuneration by total remuneration laid down in the agreement, which is multiplied by expenditure of the particular capital asset related to purchase of the capital asset. A part of expenditure shall not be referred to the received earnest-money, but the relevant part of expenditure shall be added to the part of expenditure for the next received revenue from the capital asset which is received after earnest-money;

57.6. the sum to be indicated in the column 7 "Tax paid abroad" may not exceed the amount which is be equal to the tax calculated in the Republic of Latvia according to the rate 15 % for the income obtained abroad;

57.7. the following shall be indicated in the column 8 "Taxable income from alienation of the capital":

57.7.1. the difference between revenue from alienation of the capital asset and expenditure related to purchase of the capital asset, if revenue from the capital asset is received in one reporting period;

57.7.2. the difference between the received part of revenue and a part of referable expenditure, if the revenue from the capital asset is received in several reporting periods;

57.8. in the column 3 of the row "In total" indicate only the revenue from the alienation of the capital asset the part of which is indicated in the column 4;

57.9. in the column 5 of the row "In total" indicate only the expenditure the part of which is not indicated in the column 6.

58. The declaration DC shall not be completed, if the income is obtained from the capital other than increase in capital (also income from alienation of debt instruments).

59. If the taxpayer has received advance payment for the planned transaction which is indicated in the declaration DC, and the personal income for it is transferred into the budget, but the transaction does not take place and the taxpayer repays advance payment to the purchaser, the taxpayer shall submit an adjusted declaration DC to the State Revenue Service regarding the relevant reporting period in accordance with the Law On Taxes and Fees.

60. If the tax for income from increase in capital obtained abroad is paid in a foreign country after the submission of the declaration DC of the relevant reporting period, the taxpayer shall submit an adjusted declaration DC to the State Revenue Service regarding the relevant reporting period.

XI. Procedures for Completing Annex to Declaration DC

61. Annex to the declaration DC shall be completed by the taxpayer who has commenced, but not completed transaction with capital assets in the taxation year.

62. The taxpayer non-resident shall indicate all started but not completed transactions with capital assets in the taxation year in the Republic of Latvia or abroad in annex to the declaration DC. The taxpayer non-resident shall indicate all started but not completed transactions from alienation of capital assets present in the Republic of Latvia in annex to the declaration DC. Annex to the declaration DC for the taxation year shall be submitted to the State Revenue Service once a year until 1 June of the year following the taxation year.

63. Annex to the declaration DC shall be completed as follows:

63.1. indicate the day of the first element of the transaction in a chronological order, which attests that the transaction has been commenced in the taxation year, in the column 1 "Day of commencement of the transaction". The transaction element which may attest that the transaction has been commenced may be earnest-money received, entering into agreement regarding an intention to alienate capital asset, payment equal to advance payment and risk transfer;

63.2. indicate information regarding a transaction partner in the column 3 "Registration number of the transaction partner (for a natural person - personal identity number). If the transaction partner is a natural person - a resident of the Republic of Latvia, a personal identity number of the transaction partner shall be indicated in the column 3. If the transaction partner is a natural person - a non-resident of the Republic of Latvia, a personal identity number of the transaction partner, if the person has such in the country of his or her residence, or year, month and date of birth of the person. If a transaction partner is a legal person, a registration number of the partner shall be indicated in the column 3;

63.3. indicate the name of a transaction partner (for a legal person) or given name, surname (for a natural person) in the column 4 "Name of a transaction partner (for a natural person - given name, surname);

63.4. indicate the country of residence of a transaction partner in the column 5 "Information regarding a transaction partner - non-resident of the Republic of Latvia";

63.5. indicate year and month when a taxpayer expects income in relation to the commenced transaction, if the payment is intended in the next taxation years after commencement of the transaction in the column 6 "Year, month of the expected income".

64. If the taxpayer performs a transaction with capital assets (including exchange of capital shares and stocks, as a result of which other capital shares or stocks are obtained, without receiving other remuneration), however the day of obtaining of income from increase in capital in conformity with the procedures for determining the day of obtaining of income for the needs of calculating the personal income tax is postponed to another - not yet known - taxation period, the payer shall not complete the column 6 "Year, month of the obtaining of expected income), but indicate the type of assets with which transaction has been performed, the purchase value thereof, the type and value of the transaction in the section "Additional information".

XII. Procedures for Completing of Adjusting Declaration AD

65. A taxpayer shall complete an income adjusting declaration AD in one of the following cases:

65.1. in any of the months or quarters of the taxation year (depending on the reporting period, for which declaration DK is to be submitted) loss is caused which may be covered from income from increase in capital, but loss is not covered completely;

65.2. loss in accordance with Paragraph 54 of this Regulation is not declared previously, but income from increase in capital is obtained in the taxation year.

66. The income adjusting declaration AD shall be completed as follows:

66.1. The transaction period (month, quarter or year) from the declaration DC or period (date) on which the transaction has occurred, if the transaction is not declared, shall be indicated in the column 1 "Transaction period";

66.2. The sum of the figures entered in the column 3 and 4 of the row "In total" of the declaration DC or the amount of transactions laid down in the agreement which refer to the taxation year, if the transaction has not been declared previously, shall be indicated in the column 3 "Income from alienation of the capital asset";

66.3. The sum of figures entered in the column 5 and 6 of the row "In total" of the declaration DC or only the expenditure related to purchase of the particular capital asset, or - in respect of securities - expenditure for maintenance of the securities account, which may be proven by documents, if the transaction has not been declared previously, shall be indicated in the column 4 "Expenditure related to purchase of the particular capital asset (or investments made)". The taxpayer shall ensure storage of the documents for at least five years from the day of submission of the income adjusting declaration AD, as well as present them to the officials of the State Revenue Service upon request;

66.4. The difference between income from alienation of the capital asset (the row "In total" of the column 3) and expenditure related to purchase of the capital asset (the row "In total" of the column 4) shall be indicated in the row "Total" of the column 5 "Taxable income from alienation of the capital assets";

66.5. The figure entered in the column 9 of the row "In total" of the declaration DC shall be indicated in the column 6 "Calculated (withheld) personal income tax in conformity with the declaration DC submitted during the taxation year";

66.6. The tax which is calculated by multiplying the income (column 5) with tax rate for increase in capital (15 %) shall be indicated in the column 7 "Calculated personal income tax";

66.7. The difference of the rows "In total" of the columns 6 and 7, if it is a positive figure, shall be indicated in the column 8 "Overpaid personal income tax". If the difference of figures of the rows "In total" of the columns 6 and 7 is a negative figure, "0" shall be entered in the column 8.

67. If the declaration DC is adjusted for the relevant reporting period, the relevant adjustments shall be made also in the income adjusting declaration AD.

XIII. Final Provisions

68. The following Cabinet regulations are hereby repealed:

68.1. the Cabinet Regulation No. 149 of 17 February 2009, Regulations Regarding Personal Annual Income Declaration and Procedures for Completing Thereof, (Latvijas Vēstnesis, 2009, No. 35; 2010, No. 4; 2011, No.202);

68.2. the Cabinet Regulation No. 388 of 20 April 2010, Regulations Regarding Form for Calculation of Advance Payments of Personal Income Tax and Procedures for Completing Thereof, (Latvijas Vēstnesis, 2010, No. 72);

68.3. the Cabinet Regulation No. 990 of 20 December 2011, Procedures for Completing Personal Declaration Regarding Income from Increase in Capital and Sample Form of the Declaration, (Latvijas Vēstnesis, 2011, No.205).

68.1 Row 01.4 "Income from aid to agriculture and rural development" of D3 annex to the declaration (Sub-paragraph 22.1.4 of this Regulation) shall not be completed for the State aid sums and European Union aid for agriculture and rural development received in 2014, 2015 and 2016.

[16 September 2014]

68.2 Income of 2014, 2015 and 2016 from the State aid amounts and European Union aid for agriculture and rural development shall be indicated in row 08 "Non-taxable income" of D3 annex to the declaration (Sub-paragraph 22.8 of this Regulation).

[16 September 2014]

69. This Regulation shall come into force on 1 January 2013.

Prime Minister V. Dombrovskis

Minister for Finance A. Vilks

 

Annex 1
Cabinet Regulation No. 568
21 August 2012

[8 October 2013; 16 September 2014]

ANNUAL INCOME DECLARATION

D

Taxation year        

 
Given name, surname  
 
Personal identity number              

-

         
 
Address of the declared place of residence in the beginning of the taxation year  
 
Phone number                  
 

Data declared by the taxpayer

State Revenue Service data

TAXABLE INCOME:      
Taxable income obtained in the Republic of Latvia (D1 sum of column 6 + (D3 row 19 + row 14.a) + D31 row 31.3)

01

   
income obtained abroad (D2 column 5 + D21 column 5)

02

   
total (01 + 02)

03

   
NON-TAXABLE INCOME      
(D1 total amount of column 3 + D2 column 6 + D3 sum of row 04 and row 08)

04

   
ELIGIBLE EXPENDITURE:      
State mandatory social insurance payments (D1 sum of column 4.a + D3 row 14.a or payments made regarding a self-employed person, who completes Annex D31)

05

   
acquisition of the education and speciality, advanced training and medical and treatment services (D4 total amount of column 6)

06

   
treatment services which in conformity with the Cabinet regulations shall be included in eligible expenditure in full amount (D4 sum total of column 5)

07

   
donations and gifts

08

   
contributions made in private pension funds, insurance premium payments in conformity with life insurance agreement (with accumulation of funds) and costs for purchase of investment certificates of the investment funds, if these certificates have been in the ownership of the taxpayer for at least 60 months (D1 sum of 4.b column + payments made by the taxpayer himself or herself, expenditure for purchase of investment certificates of the investment funds and life insurance premium payments)

09

   
total (05 + 06 + 07 + 08 + 09)

10

   
ANNUAL NON-TAXABLE MINIMUM

11

   
ANNUAL NON-TAXABLE MINIMUM FOR A PENSIONER

12

   
RELIEFS:      
for dependent persons

13

   
for disability

14

   
for politically repressed persons

15

   
for participants to the National Resistance Movement

16

   
total (13 + 14 + 15 + 16)

17

   
INCOME FOR WHICH TAX IS TO BE CALCULATED, IN TOTAL      
(03 - 10 - 11 - 12 - 17)

18

   
TAX

19

   
TAX FROM OTHER INCOME      
(D11 total amount of 9column)

191

   
TAX PAID (DEDUCTED) IN ADVANCE      
(D1 column 7 + D2 column 8 or 10 + D21 column 6 or 7 + D3 row 16 or D31 row 33, or D5 row 03)

20

   
Recalculation RESULT (19 + 191 - 20)      
Supplement (if 19 + 19.1 is greater than 20)

21

   
Overpayment (if 20 is greater than 19 + 19.1)

22

   
DATE OF TAX PAYMENT

23

           
TAX AMOUNT

24

           

Please, transfer the amount of overpayment to the following account

Amount to be transferred


Account No. (IBAN 21 symbol)

 

(date)

 

(taxpayer signature)

I hereby certify with the signature, that all income and expenditure are complete and correct in the annual income declaration. I am informed regarding liability, if the data are provided incorrectly.

I append documents on __________________ pages to the declaration.

Annexes have been completed in the declaration
 

(annex number)

Appended (presented) documents or extracts thereof regarding eligible expenditure:


 

(date)

 

(taxpayer signature)


Declaration received on ____.__________________ 20____ and registered with No.__________________

Tax inspector
 

(given name, surname, signature)

Annexes to the declaration:

D1 - Income obtained in the Republic of Latvia in the taxation year

D11 - Income obtained in the taxation year not subject to non-taxable minimum and reliefs

D2 - Income obtained abroad by a natural person (resident)

D21 - Income obtained abroad by a natural person (seafarer) who is employed (in employment relations) on a ship used for international transport

D3 - Income from economic activity

D31 - Income from economic activity if a taxpayer organises accounting in the double entry system

D4 - Eligible expenditure for education and medical services

D5 - Economic activity income declaration for a taxpayer who pays fixed income tax

Notes.
1. The details of the document "date" and "signature" shall not be completed if the electronic document has been drawn up in accordance with the laws and regulations regarding the drawing up of electronic documents.
2. Service note shall not be completed, if the electronic document has been drawn up in accordance with the laws and regulations regarding the drawing up of the electronic documents.

Taxation year

D1


Personal identity number            

-

         

INCOME OBTAINED IN THE REPUBLIC OF LATVIA IN THE TAXATION YEAR

(except income from economic activity)

Place and type of obtaining income

Gross income

Non-taxable income

Eligible Expenditure

Expenditure related to obtaining income

Taxable income not deducting payments made by the employer (column 2 - 3 - 4.c - 5)

Tax paid (deducted) in advance

the compulsory State social insurance contributions of the employer

payments in private pension funds and life insurance premiums

author's expenditure

1

2

3

4a

4b

4c

5

6

7

                 
                 
                 
                 
                 
                 
                 
                 
                 

In total

               

 

(date)

 

(taxpayer signature)

Note. The details of the document "date" and "signature" shall not be completed if the electronic document has been drawn up in accordance with the laws and regulations regarding the drawing up of electronic documents.

Taxation year        

D11


Personal identity number            

-

         

INCOME OBTAINED IN THE TAXATION YEAR NOT SUBJECT TO NON-TAXABLE MINIMUM AND RELIEFS

Place and type of obtaining income

Gross income

Expenditure norm

Expenditure related to obtaining income

Taxable income

Tax rate

Tax calculated

Tax paid (deducted) in advance

Tax to be paid or overpaid tax

25 %

50 %

1

2

3a

3b

4

5

6

7

8

9

                   
                   
                   
                   
                   
                   
                   

In total

 

X

X

   

X

     

 

(date)

 

(taxpayer signature)

Note. The details of the document "date" and "signature" shall not be completed if the electronic document has been drawn up in accordance with the laws and regulations regarding the drawing up of electronic documents.

Taxation year

D2


Personal identity number            

-

         

INCOME OBTAINED ABROAD BY A NATURAL PERSON (RESIDENT)

State, where income is obtained, and disburser of income (address)

Income obtained abroad

Income exempted from tax

Tax paid abroad

Tax for income obtained abroad (according the rate determined in Latvia)

Notes

type of income

date of receipt of income

amount in foreign currency (indicate currency)

amount euro

amount in foreign currency (indicate currency)

amount euro

tax rate

amount euro

1

2

3

4

5

6

7

8

9

10

11

                     
                     
                     
                     
                     
                     
                     
                     

In total

               

 

(date)

 

(taxpayer signature)

Note. The details of the document "date" and "signature" shall not be completed if the electronic document has been drawn up in accordance with the laws and regulations regarding the drawing up of electronic documents.

Taxation year

D21


Personal identity number            

-

         

INCOME OBTAINED ABROAD BY A NATURAL PERSON (SEAFARER) WHO IS EMPLOYED (IN EMPLOYMENT RELATIONS) ON A SHIP USED FOR INTERNATIONAL TRANSPORT

Place of obtaining income of a person (seafarer) who is employed (in employment relations) on a ship used for international transport

Gross income

Time period of obtaining income

Coefficient applicable to minimum monthly salary (indicate 1.5 or 2.5)

Taxable income in the employment time period

Tax calculated

Tax paid abroad

from

until

1

2

3

4

5

6

7

       

-

           
       

-

           
       

-

           
       

-

           

In total

 

X

X

-

X

X

X

   

X


 

(date)

 

(taxpayer signature)

Note. The details of the document "date" and "signature" shall not be completed if the electronic document has been drawn up in accordance with the laws and regulations regarding the drawing up of electronic documents.

Taxation year        

D3


Personal identity number            

-

         

INCOME FROM ECONOMIC ACTIVITY

Address of the place of operation  
Type of activity  
Registration certificate number and date of issue  
Issuer of the registration certificate  
Name of the individual undertaking, agricultural or fishing farm  
Registration number in the Register of Taxpayers
                       
Registration number, legal address and telephone number of the undertaking (farm)  
Type of activity NACE2 code  

Data declared by the taxpayer

State Revenue Service data

Income from agricultural production and provision of rural tourism services, including:

01

   
Income from agricultural production

01.1

   
Income from fishery of inland waters

01.2

   
Income from provision of rural tourism services

01.3

   
Income from support to agriculture and rural development

01.4

   
Expenditure related to agricultural production and provision of rural tourism services

02

   
Income or loss from agricultural production and provision of rural tourism services (01 - 02.)

03

   
Non-taxable income from agricultural production and provision of rural tourism services

04

   
Taxable income from agricultural production and provision of rural tourism services (03. - 04.)

05

   
Loss of the previous years from agricultural production and provision of rural tourism services which are covered by taxable income of the taxation year from the agricultural production and provision of rural tourism services

06

   
Taxable income from agricultural production and provision of rural tourism services, by taking into account loss of the previous years from agricultural production and provision or rural tourism services, by taking into account loss of the previous years from agricultural production and provision of rural tourism services (05. - 06.)

07

   
Non-taxable income

08

   
Income from other types of economic activity

09

   
Expenditure related to other types of economic activity

10

   
Income or loss from other types of economic activity (09. - 10.)

11

   
Taxable income from other types of economic activity

12

   
Loss of the previous years from other types of economic activity which are covered by taxable income of the taxation year from other types of economic activity

13

   
Taxable income from other types of economic activity by taking into account loss of the previous years from other types of economic activity (12. - 13.)

14

   
Including compulsory State social insurance contributions made for the taxpayer

14a

   
Taxable income from economic activity (07. + 14.)

15

   
Tax paid in advance

16

   
Minimum tax from economic activity

17

   
Minimum taxable income (17. : tax rate)

18

   
Taxable income, by deducting minimum taxable income (15. - 18.)

19

   

Report Regarding Loss from Economic Activity1

Pre-taxation year when loss aroses

Loss not covered until the taxation year

Amount of loss for which taxable income is reduced in the taxation year

The amount of loss carried over to subsequent taxation years

1

2

3

4

I. Loss from agricultural production and provision of rural tourism services

       
       
       
       

In total

     

II. Loss from other types of economic activity

       
       
       
       

In total

     

 

(date2)

 

(signature of the taxpayer2)

Notes.
1 A report regarding loss from economic activity shall be completed only then if loss from economic activity was in the taxation year or in previous taxation periods.
2 The details "signature" and "date" of the document shall not be filled in if the electronic document has been drawn up in conformity with the laws and regulations regarding drawing up of electronic documents.

Taxation year

       

D31


Personal identity number            

-

         

INCOME FROM ECONOMIC ACTIVITY, IF A TAXPAYER ORGANISES ACCOUNTING IN DOUBLE ENTRY SYSTEM

Address of the place of activity  
Type of activity NACE2 code  
Name of the individual undertaking, agricultural or fishing farm  
Name of the individual merchant  
Registration number in the Register of Taxpayers
                       
Taxpayer's legal address and telephone number  

References to Section of the Law On Personal Income Tax have been used in annex to the declaration, unless specified otherwise.

If there have been no transactions to which personal income tax is applicable in the relevant period, enter "X" into the appropriate row.

Amounts shall indicated in euro and cents.

I. Taxable income of the personal income taxpayer from economic activity

 

Data declared by the taxpayer

State Revenue Service data

1. Taxation year result (Section 11.1, Paragraph one)

01

   
2. Expenditure not related to economic activity (Section 11.1, Paragraph three)

02

   
3. Taxable income (loss) (rows 1 + 2)

03

   

II. Increase (decrease) of taxable income (loss)

4. The amount of the value of depreciation of fixed assets and depreciable intangible investments indicated in the income and expenditure report (Section 111, Paragraph five)

04

   
5. Fines, contract penalties and cash penalties, and also the amount of any sanctions (increase in principal debt, late fees) (Section 111, Paragraph four, Clause 1)

05

   
6. Uncompensated amounts of shortage or misappropriation (Section 111, Paragraph four, Clause 2), including for:

06

   
6.1. amounts which exceed 145 euro, if the occurred is not notified to the law-enforcement institutions which take a decision to commence criminal proceedings or to refuse to commence criminal proceedings

06.1

   
6.2. the amounts which exceed the norm of loss planned by the taxpayer which is calculated on the basis of actual loss of previous three years

06.2

   
7. A part of interest payments in the taxation period which exceeds the part of the amount of interest payments, which is calculated applying the average short-term credit rate of the last month of the pre-taxation period in credit institutions laid down by the Central Statistical Bureau to the debt commitment (information is available on the website of the Central Statistical Bureau), which is multiplied with a coefficient 1.2, if the interest payment is performed between a taxpayer and undertaking (if the taxpayer is a person related to the undertaking within the meaning of Section 1, Paragraph five of the Law On Personal Income Tax) (Section 11.1, Paragraph 4 Clause 3)

07

   
     
     
     
     
8. Amounts of bad debts (lost without any hope to recover them) which are directly included in costs, if they do not comply with the conditions laid down in Section 11.3 of the Law (Section 11.1, Paragraph four, Clause 4)

08

   
     
     
9. Amount of personal income tax (or equivalent tax thereof) paid abroad by the taxpayer (Section 11.1, Paragraph four, Clause 5)

09

   
10. Amount of payments for illegal extraction or use of natural resources (Section 11.1, Paragraph four, Clause 6)

10

   
11. The payments made in private pension funds on behalf of one's employees and the insurance premiums amounts for the life assurance of the employees (with accumulation of funds) in accordance with Section 8, Paragraph five of the Law On Personal Income Tax, if a taxpayer has tax debts on the last day of the taxation period (Section 11.1, Paragraph four, Clause 7)

11

   
     
     
12. Payer's personal income tax (also for advance payments of personal income tax), if payment thereof has been performed from the resources separated from economic activity (Section 11.1 , Paragraph four Clause 8)

12

   
     
13. Insurance premium payments which are performed to insurance companies which have been established and are operating in the European Union and European Economic Area states (Section 11.1, Paragraph four Clause 9)

13

   
     
14. Payments made in private pension funds on behalf of employees, if they are paid in pension funds which are established and operate outside the European Union and European Economic Area states (Section 11.1, Paragraph four Clause 10)

14

   
     
15. 60 % of the amount used for promotional expenditures (Section 11.1, Paragraph four Clause 11)

15

   
16. The amount of reduction in the value due to the overestimation of the balance sheet items, except for the amount of deduction related to changes in the exchange rate of foreign currency (Section 6, Paragraph five of the Law On Enterprise Income Tax)

16

   
     
17. The amount of compensation or a part thereof for compulsorily lost land, buildings, and the parts and structures thereof received and not reinvested within a time period of 12 months (Section 11.4, Paragraph two)

17

   
18. A part of expenditure related to use of premises or property (which is used also for personal consumption and which is not personal passenger car) which does not apply to economic activity, where it is possible to determine objectively and justify with documents such proportion, or 30% of the relevant expenditure of economic activity, if the referred to proportion cannot determine objectively and justify with documents (Section 11.5, Paragraph five)

18

   
     
     
     
19. Exploitation expenditure of a personal passenger car (except passenger car with a special equipment) in proportion to the number kilometres driven, which are not applicable to economic activity, or 50% of actual costs, if the taxpayer has no properly drawn up corroborative documents (Section 11.1, Paragraph six)

19

   
     
     
20. Other amounts increasing taxable income in accordance with laws and regulations, including:

20

   

20.1.

20.1

   

20.2.

20.2

   

20.3.

20.3

   
21. The amount of the increase (decrease) of taxable income (loss) (row 4 + + row 5 + row 6 + row 7 + row 8 + row 9 + row 10 + row 11 + row 12 + row 13 + row 14 + row 15 + row 16 + row 17 + row 18 + row 19 + row 20

21

   
     

III. Decrease (increase) of taxable income (loss)

22. The amount of reduction of the value of depreciation of fixed assets and intangible investments (Section 111, Paragraph five), including:

22

   
22.1. depreciation of buildings (parts thereof) owned by the taxpayer and used partially in the economic activity, which is calculated in proportion to the ratio of the part of the area used in the economic activity in the total area of the buildings (part thereof) (Section 11.5, Paragraph three)

22.1

   
22.2. value depreciation of a personal passenger car (except passenger car with a special equipment) in proportion to the number of kilometres driven for the needs of economic activities, but not more than 70 % (Section 11.5, Paragraph four, Clause 4)

22.2

   
22.3. depreciation of fixed assets (other than building or personal passenger car) partly used in the economic activities owned by the taxpayer in proportion to the use of the relevant fixed assets in economic activities, if the proportion may be determined objectively and justified with documents, or 50 % of calculated depreciation of fixed assets (Section 11.5, Paragraph two)

22.3

   
     
     
23. The amount of increase in the value due to the revaluation of the balance sheet items, except for the amount of increase related to the changes in the exchange rate of a foreign currency (Section 6, Paragraph five of the Law On Enterprise Income Tax)

23

   
     
24. Non-taxable income referred to in Section 9, Paragraph one, Clause 1 of the Law for agricultural production or provision of rural tourism services, if the taxpayer obtains income from agricultural production or provision of rural tourism services. If the taxpayer obtains income from agricultural production or provision of rural tourism services and other types of economic activities, he or she shall reduce income from economic activities for the non-taxable income from agricultural production or provision of rural tourism services referred to in Section 9, Paragraph one, Clause 1 of the Law in proportion to income from agricultural production or provision of rural tourism services in total income of economic activities (Section 11.1, Paragraph seven)

24

   
     
     
     
     
     
     
25. The amount of compensation or a part thereof for compulsorily lost land, buildings, and the parts and structures thereof received and reinvested within 12 months (Section 11.4, Paragraph two)

25

   
26. Other amounts decreasing taxable income in accordance with laws and regulations, including:

26

   
26.1.

26.1

   
26.2.

26.2

   
26.3.

26.3

   
27. Total amount of decrease (increase) of taxable income (row 22 + 23 + 24 + 25 + 26)

27

   
28. Taxable income (row 3 + 21 - 27)

28

   
29. Amounts received as the State aid to agriculture or the European Union aid to agriculture and rural development (Section 11.1, Paragraph six) (not more than row 28)

29

   
30. Amount of loss of pre-taxation period (Section 11.1, Paragraph eight)

30

   

No.

Pre-taxation period when loss arosed

Amount of uncovered loss until the taxation period

Amount of loss for which taxable income is reduced in the taxation period

The amount of loss carried over to subsequent taxation periods

 

01

02

03

04

1.        
2.        
3.        
    In total In total
(indicate totals in row 30)
In total

31. Adjusted taxable income (row 28 - 29 - 30)

31

   
31.1 Minimum tax from economic activity

31.1

   
31.2 Minimum taxable income (31.1: tax rate

31.2

   
31.3 Taxable income, excluding minimum taxable income (31. - 31.2)

31.3

   
32. Amount of advance tax payment calculated for the taxation year

32

   
33. Amount of advance tax payment paid during the taxation year

33

   
34. Fixed assets have been re-classified for the taxpayer during the taxation period (immovable property) in respect of the item to be used for personal needs (Section 11.6) (reply must be marked with "Yes" or "No")

34

Yes

No

If the answer is 'Yes', complete row 35.      

35.

No.

The cadastre designation of the immovable property

Day when the immovable property was classified as fixed asset to be used in the economic activity

Day when the immovable property is re-classified from the immovable property used in the economic activity

Taxation periods in which depreciation is written-off for the needs of calculation of tax

The amount of depreciation written-off for the calculation of tax during all time period when fixed asset was used in the economic activity

 

01

02

03

04

05

1.          
2.          
3.          

In total

 

Additional information appended on ______.page(s)

 

(date)

 

(taxpayer signature)

Note. The details of the document "date" and "signature" shall not be completed if the electronic document has been drawn up in accordance with the laws and regulations regarding the drawing up of electronic documents.

Taxation year        

D4


Personal identity number            

-

         

ELIGIBLE EXPENDITURE FOR EDUCATION AND MEDICAL SERVICES

 

Eligible expenditure to which the norm laid down by the Cabinet applies

Expenditure for medical services which in conformity with the Cabinet Regulation for education and medical services may be included in the eligible expenditure in full amount

Expenditure for education and medical services included in the eligible expenditure in the taxation or pre-taxation year, excluding column 5, but not more than the norm laid down in the Cabinet Regulation

Eligible expenditure applicable to next taxation years (column 4 - 6)

for education

for medical services

In total
(in the taxation year column 2 + 3; in the pre-taxation year the relevant row in the form D4 of the pre-taxation year)

1

2

3

4

5

6

7

Taxation year            
Pre-taxation year in which exceed of eligible expenditure has formed over the norm which is laid down in the Cabinet Regulation regarding eligible expenditure for education and medical services

x

x

x

x

x

x

1.

x

x

 

x

 

x

2.

x

x

 

x

   
3.

x

x

 

x

   
4.

x

x

 

x

   
5.

x

x

 

x

   

In total

x

x

x

   

x

Data of the family members of the taxpayer1:

Given name, surname  
 
Personal identity number            

-

           
 
Address of the declared place of residence in the beginning of the taxation year  
Kinship level  

 

(date2)

 

(signature of the taxpayer2)

Notes.
1 Family members of the taxpayer shall be indicated by completing D4 form for a family member. A separate D4 form shall be completed for the taxpayer and each family member thereof.
2 The details of the document "signature" and "date" shall not be completed if the electronic document has been drawn up in conformity with the laws and regulations regarding drawing up of electronic documents.

Taxation year        

D5


Personal identity number            

-

         

Declaration of economic activity income for the taxpayer who pays fixed income tax

Data declared by the taxpayer

State Revenue Service data

Economic activity income

01

   
Tax

02

   
Tax paid in advance

03

   

 

(date)

 

(taxpayer's signature)

Note. The details of the document "date" and "signature" shall not be completed if the electronic document has been drawn up in accordance with the laws and regulations regarding the drawing up of electronic documents.

Minister for Finance A. Vilks

 

Annex 2
Cabinet Regulation No. 568
21 August 2012

Taxation year        

Given name, surname
Personal identity number

-

CALCULATION OF ADVANCE PAYMENTS OF THE PERSONAL INCOME TAX FOR INCOME OF ECONOMIC ACTIVITIES

- mark with "X", if the advance calculation is being adjusted

1. Taxable income:  
1.1. taxable income of pre-taxation period
(D3 row 15 or D31 row 31, or D3 (row 07 x 0,5 + row 14))
 
1.2. taxable income forecasted for the taxation period  
2. Non-taxable minimum  
3. Reliefs for dependants  
4. Additional reliefs  
5. Income for which the tax is calculated
(row 1.1 or 1.2 - row 2 - row 3 - row 4)
 
6. Tax amount  
6.1. row 5 x tax rate or  
6.2. (row 5 / the number of months of the pre-taxation period in which the income is obtained) x 12 x tax rate  
7. Advance payment by 15 March  
8. Advance amount to be paid for further quarters of the taxation year
(row 6.1 or 6.2 - row 7) / 3
 
9. Quarterly advance payment:  
9.1. by 15 June  
9.2. by 15 August  
9.3. by 15 November  
10. Amount of advance payments to be paid in the taxation year _________ by 15 March
(row 6.1 or 6.2 / 4)
 

 

(date)

 

(taxpayer signature)

   

(telephone)

   

Note. The details of the document "date" and "signature" shall not be completed if the electronic document has been drawn up in accordance with the laws and regulations regarding the drawing up of electronic documents.

Minister for Finance A. Vilks

 

Annex 3
Cabinet Regulation No. 568
21 August 2012

Declaration DC

DECLARATION REGARDING INCOME FROM CAPITAL INCREASE OF THE REPORTING PERIOD

1. Given name, surname

2. Personal identity number            

-

         

3. Period for obtaining of income

___________________________ _________ (year) or

 

(month)


  1st quarter   2nd quarter   3rd quarter   4th quarter

Day of obtaining of income

Type of income1

Income from alienation of capital asset

Received part of revenue2

Expenditure related to purchase of capital asset
(with investments made)

Part of eligible expenditure2
(column 4 / column 3 x 5)

Tax paid abroad

Taxable income from alienation of capital asset
(column 3 - column 5 or column 4 - column 6)

Calculated (or withheld3) personal income tax
(column 8 x 15 % - column 7)

1

2

3

4

5

6

7

8

9

                 
                 
In total

X

             

Explanatory notes.
1 Indicate the type of income by using the following codes: N - income from alienation of immovable property, A - income from a transaction with shares or capital shares, C- income from a transaction with other type of capital assets, J- income from transactions with capital assets of different types, M - income from change of shares or capital shares. If deposit or advance is paid, code R shall be added to a transaction code. If in a declaration DC on income from capital Paragraph 50 of the Transitional Provisions of the Law On Personal Income Tax is applied at least to one transaction, code F shall be entered.
2 Complete, if income from capital asset is received in several taxation periods.
3 Indicate the withheld amount not using the calculation formula.

I affirm that the information provided in the Annex is complete and correct

         

(date)

 

(taxpayer signature)

 

(telephone)

Note. The details of the document "signature" and "date" shall not be completed if the electronic document has been drawn up in conformity with the laws and regulations regarding drawing up of electronic documents.

 

Annex
to Declaration DC

INFORMATION REGARDING TRANSACTIONS COMMENCED BUT NOT FINISHED IN ONE TAXATION YEAR

1. Given name, surname

2. Personal identity number            

-

         

Day of commencement of the transaction

Type of transaction*

Registration number of a partner to transaction (for a natural person - personal identity number)

Name of a partner to transaction (for a natural person - given name, surname)

Information regarding a partner to transaction - non-resident of Latvia

Year, month of obtaining of the expected income

1

2

3

4

5

6

           
           
           

Explanatory note. * Please indicate the type of transaction by using the following codes: N - income from alienation of immovable property, A - income from a transaction with shares or capital shares, C- income from a transaction with other type of capital assets, J- income from transactions with capital assets of different types, M - income from change of shares or capital shares. If deposit or advance is paid, code R shall be added to a transaction code.

Additional information

I affirm that the information provided in the Annex is complete and correct.

   

(date)

 

(taxpayer signature)

 

(telephone)

Note. The details of the document "signature" and "date" shall not be completed if the electronic document has been drawn up in conformity with the laws and regulations regarding drawing up of electronic documents.

 

Income adjusting declaration GD

INCOME ADJUSTING DECLARATION OF ANNUAL CAPITAL INCREASE

1. Given name, surname

2. Personal identity number            

-

         

3. Period for obtaining of income Year _________

Transaction period

Type of transaction*

Income from alienation of the capital asset

Expenditure related to purchase of the capital asset
(with investments made)

Taxable income from alienation of the capital assets
(3 - 4)

Calculated (withheld) personal income tax in conformity with the declaration DC submitted during the taxation year

Calculated personal income tax
(5 X 15 %)

Overpaid personal income tax
(6 - 7)

1

2

3

4

5

6

7

8

X

X

X

X

X

X

In total

X

Explanatory note. * Please indicate the type of income by using the following codes: N - income from alienation of immovable property, A - income from a transaction with shares or capital shares, C- income from a transaction with other type of capital assets, J- income from transactions with capital assets of different types. If deposit or advance is paid, code R shall be added to a transaction code. If in a declaration DC on income from capital Paragraph 50 of the Transitional Provisions of the Law On Personal Income Tax is applied at least to one transaction, code F shall be entered.

Please transfer the amount of overpayment to the following account:

Credit institution Account No                                          

I affirm that the information provided in the Annex is complete and correct.

   

(date)

 

(taxpayer signature)

 

(telephone)

Note. The details of the document "signature" and "date" shall not be completed if the electronic document has been drawn up in conformity with the laws and regulations regarding drawing up of electronic documents.

Minister for Finance A. Vilks

 


Translation © 2015 Valsts valodas centrs (State Language Centre)

 
Document information
Status:
No longer in force
no longer in force
Issuer: Cabinet of Ministers Type: regulation Document number: 568Adoption: 21.08.2012.Entry into force: 01.01.2013.End of validity: 03.11.2018.Publication: Latvijas Vēstnesis, 133 (4736), 23.08.2012. OP number: 2012/133.7
Language:
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