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LEGAL ACTS OF THE REPUBLIC OF LATVIA
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Republic of Latvia

Cabinet
Regulation No. 748
Adopted 27 November 2018

Regulations Regarding the Operation of In-depth Cooperation Programme

Issued pursuant to
Section 7.1, Paragraph four
of the law On Taxes and Duties

I. General Provisions

1. This Regulation prescribes the procedures by which a taxpayer is admitted to the In-depth Cooperation Programme (hereinafter - the Programme), the criteria for obtaining the status of the Programme participant, the criteria for warning the Programme participant of non-conformity and exclusion from the Programme, and also the procedures by which the Programme participant is warned of non-conformity and excluded from the Programme and by which the information on the Programme participant is published on the website of the State Revenue Service.

2. The following terms are used in this Regulation:

2.1. tax risk - an event related to the activity of a taxpayer, tax or financial accounting policy and implementation thereof due to which the taxpayer has not calculated, declared and performed the tax obligations laid down in laws and regulations;

2.2. risk control - a regular activity carried out by a taxpayer in order to preventively avert or reduce setting in of the tax risk case;

2.3. tax risk management - a set of measures in order to identify and avert tax risks in structured, permanent and uninterrupted manner by implementing tax risk control and supervision.

3. The operation of the Programme shall be ensured by the State Revenue Service.

II. Criteria for Obtaining the Status of the Programme Participant

4. The State Revenue Service shall evaluate the conformity of a taxpayer with the criteria referred to in Paragraphs 6, 7, 8 and 9 of this Regulation and include a taxpayer in the appropriate level of the Programme.

5. Programme Participants shall be grouped in three levels: bronze, silver, gold (Annex 1).

6. The following basic criteria are laid down for a taxpayer for the participation in the Programme:

6.1. economic activity has been carried out for more than three years;

6.2. at the time of assessment there are no debts of taxes (duties) administered by the State Revenue Service the total amount of which exceeds EUR 150;

6.3. a taxpayer or his or her member of the board has not been recognised as guilty in committing criminal offence provided for in Section 177 of the Criminal Law and criminal offences listed in Chapter XIX "Criminal Offences of an Economic Nature" of the Criminal Law or criminal record has been extinguished;

6.4. at the time of assessment a court has not proclaimed, by a ruling, insolvency proceedings, legal protection proceedings or extra-judicial legal protection proceedings have not been commenced with regard to the taxpayer;

6.5. during the previous three years and at the time of assessment the amounts to be paid into the State budget additionally have not been determined as a result of tax control measures or the amount of tax to be refunded from the State budget which has been unjustifiably increased has not been reduced in respect of a taxpayer, including late payment charges and fines the total amount of which exceeds three per cent of the tax income of the taxpayer for the relevant year administered by the State Revenue Service (by deducting overpayments refunded by the tax administration from the contributions made by taxpayers), but at the time of assessment - three per cent of the tax income of the taxpayer for the previous year administered by the State Revenue Service (by deducting overpayments refunded by the tax administration from the contributions made by taxpayers);

6.6. in the previous year and at the time of assessment a taxpayer or a member of the board thereof is not punished or criminal record has been extinguished for the violation which applies to tax obligations, violations in the field of customs, or violations of the laws and regulations governing employment legal relationships of a taxpayer, except for the case when a warning or fine not exceeding EUR 151 is applied for a certain violation and the total amount of fines does not exceed EUR 500 during a year;

6.7. the decision to terminate or suspend economic activity has not been taken, or liquidation procedures have not been commenced;

6.8. at the time of assessment the right to hold certain positions has not been removed or criminal record for such violation has been extinguished for a member of the board of a taxpayer;

6.9. in the previous year and at the time of assessment it is not established that a taxpayer or maintenance service has violated the requirements for the use or maintenance of cash registers, hybrid cash registers, cash systems and specialised devices or equipment, or the construction or programme has been changed for a specialised device or equipment thus creating a possibility to hide or reduce the object taxable with taxes and duties, or the criminal record for such violation has been extinguished;

6.10. the exclusion process from the Register of Value Added Tax Payers has not been commenced for a taxpayer upon initiative of the State Revenue Service;

6.11. a tax review (audit) has not been commenced for a taxpayer at the time of assessment;

6.12. there are no entries on non-accessibility of a merchant at the legal address in the Information System of the State Revenue Service in the previous year and at the time of assessment;

6.13. there are no negative entries which would indicate to action in bad faith in the Information System of the State Revenue Service in the previous year and at the time of assessment;

6.14. in the previous year and at the time of assessment there are no entries in the Information System of the State Revenue Service that a participant or official of the taxpayer is included in the list of risk persons within the meaning of the law On Taxes and Duties;

6.15. losses are not indicated in at least one of the reports of the previous three taxation years.

7. The State Revenue Service shall include a taxpayer who conforms to the following criteria on the bronze level of the Programme:

7.1. in the previous year and at the time of assessment the number of delays of time periods for the submission of reports and declarations does not exceed 10 times in total;

7.2. during the last three years the total amount of the tax income administered by the State Revenue Service exceeds EUR 10 000 per year (by deducting overpayments refunded by the tax administration from the contributions made by taxpayers);

7.3. in the previous year and at the time of assessment in respect of the first half-year the average monthly income of the employee of the taxpayer obtained at the workplace is not less than 80 per cent of the average work remuneration in the country laid down by the Central Statistical Bureau in conformity with the newest data which are published on the website thereof at the time of assessment.

8. The State Revenue Service shall include a taxpayer who conforms to the following criteria on the silver level of the Programme:

8.1. in the previous year and at the time of assessment the number of delays of time periods for the submission of reports and declarations does not exceed one time in total;

8.2. during the last three reporting years net turnover exceeds EUR 4 000 000 in each reporting year;

8.3. during the last three years the total amount of the tax income administered by the State Revenue Service exceeds EUR 500 000 per year (by deducting overpayments refunded by the tax administration from the contributions made by taxpayers);

8.4. in the previous year and at the time of assessment in respect of the first half-year the average monthly income of the employee of the taxpayer obtained at the workplace is larger than the average work remuneration in the country laid down by the Central Statistical Bureau in conformity with the newest data which are published on the website thereof at the time of assessment.

9. The State Revenue Service shall include a taxpayer who conforms to the following criteria on the gold level of the Programme:

9.1. in the previous year and at the time of assessment the time periods for the submission of reports and declarations have not been delayed;

9.2. during the last three reporting years net turnover exceeds EUR 4 000 000 in each reporting year;

9.3. during the last three years the total amount of the tax income administered by the State Revenue Service exceeds EUR 700 000 per year (by deducting overpayments refunded by the tax administration from the contributions made by taxpayers);

9.4. in the previous year and at the time of assessment in respect of the first half-year the average monthly income of the employee of the taxpayer obtained at the workplace is larger than the average work remuneration in the country laid down by the Central Statistical Bureau in conformity with the newest data which are published on the website thereof at the time of assessment;

9.5. a taxpayer has introduced tax risk management.

10. Upon assessing the conformity of a taxpayer with the criteria referred to in Sub-paragraphs 7.1, 8.1, and 9.1 of this Regulation, the conformity with the time periods for the submission of the reports and declarations referred to in Annex 2 of this Regulation shall be assessed.

11. Upon assessing the criterion referred to in Sub-paragraphs 7.2, 8.3, and 9.3 of this Regulation, the amounts of tax income shall be selected for the last 36 months from 1 September of the assessment year.

12. The purpose of the criterion referred to in Sub-paragraph 9.5 of this Regulation is to ensure a unified and efficient tax accounting process. Efficient tax risk management ensures timely tax calculation, declaration and payment into the State budget in conformity with the requirements of laws and regulations. A taxpayer shall define the fields of economic activity, processes and actions carried out in the undertaking for surveying the risks related to tax risks, determine tax risks, define control measures in order to preventively avert setting in of tax risks, and also shall determine the persons responsible for the performance of the control measures in order to comply with the criterion laid down in Sub-paragraph 9.5 of this Regulation.

13. The criterion laid down in Sub-paragraph 9.5 of this Regulation is fulfilled if the tax risk management introduced by a taxpayer complies with the following criteria:

13.1. continuity - tax risk supervision and management is carried out continuously during the occurrence of the relevant processes;

13.2. comprehensiveness - all the processes carried out by a taxpayer which affect tax calculation, declaration and payment are included in the tax risk management;

13.3. responsibility - certain distribution of responsibility is laid down for the persons involved in the control of tax risks defined by a taxpayer;

13.4. level of detail - processes are documented on a level of detail until the description of the activity which causes risk;

13.5. updating - tax risk management is updated if processes of the undertaking or external laws and regulations change.

14. A taxpayer shall identify at least the following risks for the fulfilment of the criterion referred to in Sub-paragraph 9.5 of this Regulation:

14.1. transaction risks - tax risks which arise as a result of characteristic (economic activities appropriate for the type of economic activity declared by the particular taxpayer) and non-characteristic (economic activities non-appropriate for the type of economic activity declared by the particular taxpayer) transactions carried out by a taxpayer;

14.2. activity risks - tax risks which arise when a taxpayer carries out economic activity in conformity with the requirements of external laws and regulations;

14.3. conformity risks - tax risks which are related to the performance of obligations of the taxpayer, accurate and timely submission of tax declarations, and also accurate and timely payment of taxes;

14.4. risks of accounting records - tax risks which are related to proper entering of transactions in accordance with the requirements of the laws and regulations governing the field of accounting and accounting organising documents of the taxpayer.

15. A taxpayer shall develop and introduce efficient internal control measures for the tax risks referred to in Paragraph 14 of this Regulations and identified by the taxpayer in order to reduce the impact or possibility of risks.

16. A taxpayer shall assign a person responsible for the risk management process.

17. A taxpayer shall document tax risk management process on such level of detail in order a competent person could trace it to such level in which activities cause tax risk. At least a step of the process within the framework of which the risk arises, description of the risk, a person responsible for the performance of the step in the undertaking shall be indicated in the documentation, tax risk control shall be defined, the activities to be carried out within the framework thereof and a person responsible for the performance of control, and also regularity of the control shall be laid down therein. A taxpayer may additionally develop also other risk management documents (for example, policy, strategy, process maps), automate tax risk management, where it is necessary for the tax risk prevention in the undertaking.

18. Tax risk management documents shall be approved by an authorised official of a taxpayer.

19. The possibility to become familiar with the tax risk register shall be ensured for each employee involved in the tax risk management of a taxpayer and there is an obligation to notify of new tax risks and necessity to change or update processes.

20. At least once a year a taxpayer shall evaluate risk management processes, verify compliance with and efficiency of tax risk management and control, and ensure updating, improvement and optimisation of tax risk management.

21. Every year a taxpayer shall provide confirmation to the tax administration on the carried out assessment of tax risk management concurrently with annual statements - shall certify the conformity of controls with the tax risk management system, indicate the deficiencies established during the assessment, the measures taken or to be taken for the rectification of deficiencies and time periods for the performance thereof, certify updating the tax risk management in conformity with changes in laws and regulations. In performing tax risk management supervision in conformity with Paragraph 38 of this Regulation, the State Revenue Service has the right to supervise assessment process of tax risk management.

III. Procedures for Including a Taxpayer in the Bronze, Silver or Gold Level of the Programme

22. Selection of taxpayers and inclusion thereof in the bronze or silver level of the Programme shall take place automatically based on the data of the information systems of the State Revenue Service.

23. Selection of taxpayers for the gold level of the Programme shall take place automatically based on the data of the information systems of the State Revenue Service. A taxpayer shall be included in the gold level of the Programme in conformity with Paragraph 26 of this Regulation.

24. The State Revenue Service shall, each year from 1 September until 30 November, carry out selection of taxpayers in conformity with the criteria referred to in Chapter II of this Regulation.

25. The State Revenue Service shall send a notification of informative nature created automatically to the taxpayers which are being selected for inclusion in the Programme and the Programme participants for which the Programme level changes by using the Electronic Declaration System.

26. Within one month after receipt of the notification referred to in Paragraph 25 of this Regulation a taxpayer who conforms to the criteria referred to in Sub-paragraphs 9.1, 9.2, 9.3 and 9.4 of this Regulation shall electronically submit certified copies of the tax risk management documents to the State Revenue Service. If a taxpayer fails to submit copies of the documents within one month, it shall be included in the silver level of the Programme and the taxpayer loses the right for the participation in the gold level of the Programme in the relevant year.

27. Taxpayers which conform to the criteria referred to in Paragraphs 6 and 7 of this Regulation shall be included in the bronze level of the Programme.

28. A participant admitted on the bronze level of the Programme shall be included in the silver level of the Programme if it has been in the bronze level of the Programme for one year and has fulfilled the criteria referred to in Paragraph 8 of this Regulation.

29. A participant admitted on the silver level of the Programme shall be included in the gold level of the Programme if it has been in the silver level of the Programme for one year and has fulfilled the criteria referred to in Paragraph 9 of this Regulation.

30. Admission of new participants in the Programme, and also inclusion in other level of the Programme in the cases referred to in Paragraph 28 or 29 of this Regulations shall take place each year on 1 January.

31. After admission of participants in the Programme, the State Revenue Service shall, within two working days, publish information on the status of the Programme Participants on the website of the State Revenue Service.

IV. Criteria for Warning the Programme Participants and Exclusion Thereof from the Programme

32. The State Revenue Service shall, by the end of the month following each quarter, automatically select those Programme participants in conformity with the data of the information systems of the State Revenue Service who fail to comply with the criteria referred to in Sub-paragraphs 6.2, 6.3, 6.4, 6.6 (except for the assessment of the total amount of fines), 6.7, 6.8, 6.9, 6.10, 6.12, 6.13 and 6.14 of this Regulation.

33. The State Revenue Service shall, once a year from 1 September until 30 November by taking into account the data of the information systems of the State Revenue Service, automatically select those Programme participants who fail to conform to the criteria referred to in Sub-paragraphs 6.5 and 6.6 (by assessing the total amount of fines during a year), Paragraphs 7 and 8, and Sub-paragraphs 9.1, 9.2, 9.3 and 9.4 of this Regulation.

34. The Programme participant shall be excluded from the Programme without a warning if after inclusion in the Programme it fails to conform to the criteria referred to in Sub-paragraphs 6.3, 6.4, 6.5, 6.6, 6.7, 6.8, 6.9, 6.10, 6.13, 6.14 and Paragraph 7 of this Regulation.

35. If the Programme participant of the gold level fails to conform to the criteria referred to in Sub-paragraphs 9.1, 9.2, 9.3 and 9.4 of this Regulation or the Programme participant of silver level fails to conform to the criteria referred to in Paragraph 8 of this Regulation, the State Revenue Service shall assess the conformity of the Programme participant with the criteria of the lowest level. The Programme participant shall be included in the relevant level from 1 January of the following year. The Programme participant may candidate to a repeated inclusion in the higher level of the Programme by complying with the conditions of Paragraphs 28 and 29 of this Regulation.

36. The State Revenue Service shall, within 15 days after detecting the non-conformity by using the Electronic Declaration System of the State Revenue Service, send a warning of exclusion from the Programme to the Programme participant if it is established that the Programme participant fails to conform to the criteria referred to in Sub-paragraphs 6.2 and 6.12 of this Regulation.

37. If within 30 days of receipt of the warning the Programme participant has not rectified non-conformities, the State Revenue Service shall exclude a taxpayer from the participation in the Programme.

38. The State Revenue Service shall carry out tax risk management supervision each year for not less than five per cent of the Programme participants of the gold level.

39. If in carrying out the supervision activities in conformity with Paragraph 38 of this Regulation the State Revenue Service establishes deficiencies, it shall express a warning and give 30 days for rectification of deficiencies. If deficiencies are not rectified within the abovementioned time period, the Programme participant shall be excluded from the gold level of the Programme and transferred to the silver level of the Programme. The Programme participant may candidate to repeated inclusion in the gold level of the Programme no sooner than after 12 months from the time of exclusion.

40. The Programme participant may voluntarily withdraw from the Programme by lodging a submission to the State Revenue Service.

41. If the State Revenue Service excludes a taxpayer from the participation in the Programme, the informative notification created automatically shall be sent to the taxpayer in the Electronic Declaration System of the State Revenue Service within two days.

42. The State Revenue Service shall, once a month until the twentieth date of each month, carry out the relevant changes in the list of the Programme participants on the website of the State Revenue Service.

V. Closing Provisions

43. The Programme participants which have been admitted to the Programme in accordance with Cabinet Regulation No. 459 of 26 June 2012, Regulations Regarding Operation of In-depth Cooperation Programme, shall be admitted to the gold level of the Programme from 1 January 2019 without assessing the criteria referred to in Paragraphs 6 and 9 of this Regulation, and also in 2019 the conformity with the criterion referred to in Sub-paragraph 9.1 of this Regulation shall not be assessed.

44. On 1 January 2019 the taxpayers which conform to the criteria referred to in Paragraphs 6, 7, 8 and 9 of this Regulation shall be included in the relevant level of the Programme without assessing the conformity thereof with the conditions of Paragraphs 28 and 29 of this Regulation.

45. On 1 January 2019 the taxpayers which conform to the criteria referred to in Paragraph 6 and Sub-paragraphs 9.1, 9.2, 9.3 and 9.4 of this Regulation but for which the risk management system has not been introduced shall be included in the silver level of the Programme and the State Revenue Service shall send an informative notification of the necessity for the introduction of the tax risk management system and possibility to qualify for the gold level of the Programme. Taxpayers shall, not later than by 31 May 2019, submit electronically certified copies of risk management regulatory documents to the State Revenue Service. If a taxpayer fails to submit copies of the documents by 31 May 2019, it shall lose the right for the participation in the gold level of the Programme in 2019.

46. The number of delayed reports and delays of time periods for the submission of declarations may not exceed five times in total in the previous year and at the time of assessment in respect of the taxpayers which conform to the criteria of silver and gold level of the Programme, when assessing the discipline of submission of reports and declarations in 2017, 2018 and 2019. Starting from 2020, the number of delays of time periods for the submission of reports and declarations may not exceed that referred to in Sub-paragraphs 8.1 and 9.1 of this Regulation.

47. During the transitional period by 31 December 2019, the State Revenue Service shall select and assess the data at the disposal thereof on the administrative violations detected (Sub-paragraphs 6.6, 6.8 and 6.9 of this Regulation), but from 1 January 2020 the data on the fines imposed and punishment criterion for the criminal offences of a taxpayer or members of the board thereof (Sub-paragraph 6.3 of this Regulation) and particular administrative violations (Sub-paragraphs 6.6, 6.8 and 6.9 of this Regulation), including for violations of the laws and regulations governing employment legal relations, shall be obtained from the Information Centre of the Ministry of the Interior by taking into account all the corresponding and current records in the Punishment Register. Until 31 December 2019, the selection of the data referred to in Sub-paragraph 6.3 of this Regulation shall be ensured for the State Revenue Service by the Information Centre of the Ministry of the Interior by preparing the necessary data upon the request of the State Revenue Service.

48. The State Revenue Service shall publish the list with the Programme participants who have been included therein in conformity with Paragraph 43 of this Regulation on its website on 2 January 2019.

49. The State Revenue Service shall publish the list with the Programme participants who have been included therein in conformity with Paragraph 44 of this Regulation on its website by 1 February 2019.

50. This Regulation shall come into force on 1 January 2019.

Acting for the Prime Minister -
Minister for Finance Dana Reizniece-Ozola

Minister for Agriculture Jānis Dūklavs

 

Annex 1
Cabinet Regulation No. 748
27 November 2018

Grouping Criteria of Participants to In-depth Co-operation Programme

Criteria for the level selection Levels
requirements assessment criterion 1st level
(1 year)
BRONZE
2nd level
(2 years)
SILVER
3rd level
GOLD
1. Economic activity is carried out for more than three years Date of registration of economic activity x x x
2. The number of delays of time periods for the submission of tax reports and declarations in the previous year and at the time of assessment The number of delayed reports and declarations does not exceed 10 times does not exceed one time time periods are not delayed
3. The decision to terminate or suspend economic activity has not been taken, liquidation procedures have not been commenced Decisions to suspend or terminate economic activity, liquidation procedures have been commenced x x x
4. In the previous year and at the time of assessment there are no entries in the Information System of the State Revenue Service that a participant of the taxpayer or official is included in the list of persons of risk within the meaning of the law On Taxes and Duties Decisions to include a person in the list of persons of risk x x x
5. The right to hold certain positions has not been removed for a member of the board of a taxpayer Decision to remove the right to hold certain positions for a member of the board x x x
6. A taxpayer or his or her member of the board has not been recognised as guilty in committing criminal offence provided for in Section 177 of the Criminal Law and criminal offences listed in Chapter XIX "Criminal Offences of an Economic Nature" of the Criminal Law Has not been recognised as guilty or criminal record has been extinguished x x x
7. Insolvency proceedings have not been proclaimed or commenced by a court ruling, legal protection proceedings or extra-judicial legal protection proceedings have not been commenced with regard to the taxpayer Insolvency proceedings, legal protection proceedings, extra-judicial legal protection proceedings have been commenced or proclaimed x x x
8. During the previous three years and at the time of assessment the amounts to be paid into the State budget additionally have not been determined as a result of tax control or the amount of tax to be refunded from the State budget which has been unjustifiably increased has not been reduced in respect of a taxpayer, including late payment charges and fines the total amount of which exceeds three per cent of the tax income of the taxpayer for the relevant year administered by the State Revenue Service (by deducting overpayments refunded by the tax administration from the contributions made by taxpayers), but at the time of assessment - three per cent of the tax income of the taxpayer for the previous year administered by the State Revenue Service (by deducting overpayments refunded by the tax administration from the contributions made by taxpayers) Audit, data conformity inspection surcharge, adjustment of the tax amount, adjustment of the object subject to taxes does not exceed the amount laid down in the criterion x x x
9. In the previous year and at the time of assessment a taxpayer or a member of the board thereof is not punished for the violation which applies to tax obligations, violations in the field of customs, or violation of the laws and regulations governing employment legal relationships of a taxpayer, except for the case when a warning or fine not exceeding EUR 151 is applied for a certain violation and the total amount of fines does not exceed EUR 500 during a year Violations of laws and regulations (the fines laid down in the Latvian Administrative Violations Code do not exceed that laid down in the criterion) x x x
10. Violations in the use or maintenance of cash registers, hybrid cash registers, cash systems, specialised devices or equipment have not been established in the previous year and at the time of assessment Violations of laws and regulations have not been established (the fines laid down in the Latvian Administrative Violations Code) x x x
11. The exclusion process from the Value Added Tax Taxable Persons Register has not been commenced for a taxpayer upon initiative of the State Revenue Service The exclusion process from the Value Added Tax Taxable Persons Register has been commenced x x x
12. Tax audit has not been commenced for a taxpayer at the time of assessment of the status Audit has been commenced x x x
13. There are no entries made on non-accessibility of a merchant at the registered address in the Information System of the State Revenue Service in the previous year and at the time of assessment Non-accessibility/ not located at the legal address x x x
14. There are no entries which would indicate to action in bad faith in the information system of the State Revenue Service in the previous year and at the time of assessment Negative information on a taxpayer x x x
15. At the time of assessment there are no debts of current taxes (duties) administered by the State Revenue Service the total amount of which exceeds EUR 150 Tax debts do not exceed that laid down in the criterion x x x
16. Losses are not indicated in at least one of the reports of the previous years Loss or profit after payment of taxes x x x
17. During the last three years the total amount of tax income administered by the State Revenue Service exceeds the following in the reporting year Tax income (contributions made by taxpayers from which the overpayments refunded by the tax administration are deducted) EUR 10 000 EUR 500 000 EUR 700 000
18. During the last three reporting years net turnover exceeds the following in each reporting year Net turnover - EUR 4 000 000 EUR 4 000 000
19. Average monthly employee work income of the taxpayer in a pre-taxation year and at the time of assessment for the first half-year Average work income is not less than 80 per cent of the average work remuneration in the country determined by the Central Statistical Bureau in conformity with the most recent data which are published on the website thereof at the time of assessment is higher than the average work remuneration in the country determined by the Central Statistical Bureau in conformity with the most recent data which are published on the website thereof at the time of assessment is higher than the average work remuneration in the country determined by the Central Statistical Bureau in conformity with the most recent data which are published on the website thereof at the time of assessment
20. A taxpayer has introduced tax risk management Existence of tax risk management - - x

Minister for Agriculture Jānis Dūklavs

 

Annex 2
Cabinet Regulation No. 748
27 November 2018

Reports and Tax Declarations for which the Submission Discipline is Assessed

1. Annual statement of a company.

2. A notification of the mandatory State social insurance contributions from earned income of the employees, personal income tax and State duty of the business risk in the reporting month.

3. A notification of the earned income, personal income tax and mandatory State social insurance contributions of the taxpayers of the seasonal agricultural worker income tax.

4. A notification of the amounts disbursed to natural persons (summary).

5. A notification of the amounts disbursed to a natural person.

6. A report on personal income tax on income earned by a natural person - non-resident - and the tax paid in the Republic of Latvia.

7. Value added tax return.

8. Value added tax annual return.

9. Enterprise income tax declaration.

10. Tonnage tax declaration.

11. A report on enterprise income tax on income earned by a non-resident and the tax paid in the Republic of Latvia.

12. An excise duty declaration for alcoholic beverages.

13. An excise duty declaration for tobacco products.

14. An excise duty declaration for the liquid used in electronic cigarettes.

15. An excise duty declaration for petroleum products.

16. An excise duty declaration for coffee and non-alcoholic beverages.

17. An excise duty declaration for natural gas.

18. A calculation of excise duty (in the case of change of rates).

19. A report on calculated natural resources tax.

20. Electricity tax declaration.

21. Subsidised electricity tax report.

22. Micro-enterprise tax declaration.

23. A report on the calculated gambling tax.

24. A report on the calculated lottery tax for the national and local lotteries and instant win games.

Minister for Agriculture Jānis Dūklavs


Translation © 2019 Valsts valodas centrs (State Language Centre)

 
Document information
Title: Padziļinātās sadarbības programmas darbības noteikumi Status:
In force
in force
Issuer: Cabinet of Ministers Type: regulation Document number: 748Adoption: 27.11.2018.Entry into force: 01.01.2019.Publication: Latvijas Vēstnesis, 246, 14.12.2018. OP number: 2018/246.12
Language:
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