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The translation of this document is outdated.
Translation validity: 29.06.2002.–31.12.2013.
Amendments not included: 08.10.2013.

Disclaimer: The English language text below is provided by the Translation and Terminology Centre for information only; it confers no rights and imposes no obligations separate from those conferred or imposed by the legislation formally adopted and published. Only the latter is authentic. The original Latvian text uses masculine pronouns in the singular. The Translation and Terminology Centre uses the principle of gender-neutral language in its English translations. In addition, gender-specific Latvian nouns have been translated as gender-neutral terms, e.g. chairperson.


Republic of Latvia

Cabinet
Regulation No. 256

Adopted 25 June 2002

Regulations regarding Tonnage Tax Declaration

Issued pursuant to Section 22, Paragraph six
of the Law on Enterprise Income Tax

These Regulations approve the sample form of a tonnage tax declaration (Annex).

Prime Minister A. Bērziņš

Minister for Finance G. Bērziņš

 

Annex
Cabinet Regulation No. 256
25 June 2002

Territorial office of the State Revenue Service

Name of undertaking

Tonnage tax declaration

Address

for _____________

Taxpayer registration code
                     

In the declaration the amounts shall be indicated in lats.

References to sections of the Law on Enterprise Income Tax are used in this declaration.

 

Enterprise data

State Revenue Service data

1. Taxable income (Section 6.1 , Paragraph one)

01

   
(indicate the sum total of taxable income calculated (row 10, column 10) for individual ships)
2. The tonnage tax calculated

02

   
Tax rate _______%
3. The amount of advance payment of tonnage tax

03

   
calculated for the tax period
4. The amount of advance payment of tonnage tax

04

   
paid during the tax period
5. Result of the tax calculation (row 2 - row 4)

05

   
6. Additional payment up to

06

   
7. Repayment ( to be credited toward current payments) up to

07

   
8. The difference between the sum of the tonnage tax calculated and the advance of the tonnage tax calculated for the tax period (row 2 - row 3)

08

   
9. The proportion of the difference between the sum of the tonnage tax calculated and the advance of the tonnage tax calculated for the tax period and the tonnage tax calculated (row 8 : row 2 x 100)

09

   

10. Taxable income calculated for individual ships

Name of ship, number of the ship ownership certificate or bare boat registration certificate

Net registered tonnage of a ship (NT)

Multiplication of a select segment of tonnage with the corresponding income ratio (indicating income ratio)

Daily taxable income for a ship (row 4 + row 5 + row 6 + row 7)

Number of days of exploitation of a ship

Taxable income of the tax period for a ship (row 8 x row 9)

< 100 NT

100-1000 NT

1001-10000 NT

10001-25000 NT

> 25000 NT

income ratio 0,0000

income ratio
_________

income ratio
_________

income ratio
_________

income ratio
_________

1

2

3

4

5

6

7

8

9

10

1. Ships in ownership                  
1.1.                  
1.2.                  
10.1

1. Total

 

X

X

X

X

X

X

   
2. Ships in joint ownership                  
2.1. ships the share in which is 5 per cent and more                  
2.1.1.                  
2.1.2.                  
10.21

2.1. Total

 

X

X

X

X

X

     
2.2. other ships in joint ownership                  
2.2.1.                  
2.2.2.                  
10.22

2.2. Total

 

X

X

X

X

X

     
10.2

2. Total (row 10.21 + row 10.22)

 

X

X

X

X

X

X

   
3. Ships held on the basis of a bare boat contract                  
3.1.                  
3.2.                  
10.3

3. Total

 

X

X

X

X

X

X

   
4. Other ships utilised for international transport and activities in connection therewith                  
4.1. ships managed instead of another person (Section 1, Paragraph twelve, Clause 4b)                  
4.1.1.                  
4.1.2.                  
10.41

4.1. Total

 

X

X

X

X

X

X

   
10.42

4.1. Total, taking into account the restrictions specified in the Law (Section 1, Paragraph twelve, Clause 4b)

 

X

X

X

X

X

X

   
4.2. ships other than in ownership, joint ownership or held on the basis of a bare boat contract (Section 1, Paragraph twelve, Clause 7)                  
4.2.1.                  
4.2.2.                  
10.43

4.2. Total

 

X

X

X

X

X

X

   
10.44

4.2. Total, taking into account the restrictions specified in the Law (Section 1, Paragraph twelve, Clause 7b)

 

X

X

X

X

X

X

   
10.4

4. Total (row 10.42 + row 10.44)

 

X

X

X

X

X

X

   
10 l.-4.Total
(Row 10.1.+ row 10.2.+ row 10.3.+ row 10.4.)
 

X

X

X

X

X

X

   

11. The number of ships utilised for international transport

Ship group

Total

Number of ships the volume of which does not exceed 100 NT

Number of ships the volume of which is 100-1000 NT

Number of ships the volume of which is 1001-10001 NT

Number of ships the volume of which is 10001-25000 NT

Number of ships the volume of which exceeds 25000 NT

at the beginning of the tax period

at the end of the tax period

the average in the tax period*

at the beginning of the tax period

at the end of the tax period

the average in the tax period*

at the beginning of the tax period

at the end of the tax period

the average in the tax period*

at the beginning of the tax period

at the end of the tax period

the average in the tax period*

at the beginning of the tax period

at the end of the tax period

the average in the tax period*

at the beginning of the tax period

at the end of the tax period

the average in the tax period*

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

11.1 Ships in ownership                                    
11.2 Ships in joint ownership                                    
11.3 Ships held on the basis of a bare boat contract                                    
11.4 Other ships utilised for international transport and activities in connection therewith                                    
11

Total

                                   

* The number of ships utilised for international transport (on average in the tax period) shall be determined, by summing up the number of ships utilised for international transport each tax period day and dividing the amount obtained by the number of days in the tax period.

12. Ratio of the net registered tonnage of ships managed instead of another person and the tonnage of ships in ownership, in joint ownership (a share 5 per cent and more) and held on the basis of a bare boat contract
[(row 10.41 column 2 x row 10.41 column 9): (row 10.l column 2 x row 10.1 column 9 + row 10.21 column 2 x row 10.21 column 9+ row 10.3 column 2 x row 10.3 column 9)]

12

   
13. Ratio of the net registered tonnage of ships not in ownership, in joint ownership or held on the basis of a bare boat contract and the tonnage of ships in ownership, in joint ownership (a share 5 per cent and more) and in holding on the basis of a bare boat contract
[(row 10.43 column 2 x row 10.43 column 9): (row 10.1 column 2 x row 10.1 column 9 + row 10.21 column 2 x row 10.21 column 9+ row 10.3 column 2 x row 10.3 column 9)]

13

   

I certify that the information provided in the enterprise income tax declaration is complete and true.

Responsible person:

Surname:

 

Date:

 

Signature:

 

Telephone:

 

Notes of the territorial office of the State Revenue Service

Declaration received:

Date of receipt

 

Surname of inspector:

 

Signature of inspector:

 

Minister for Finance G. Bērziņš

 


Translation © 2005 Tulkošanas un terminoloģijas centrs (Translation and Terminology Centre)

 
Document information
Title: Noteikumi par tonnāžas nodokļa deklarāciju Status:
No longer in force
no longer in force
Issuer: Cabinet of Ministers Type: regulation Document number: 256Adoption: 25.06.2002.Entry into force: 29.06.2002.End of validity: 01.01.2018.Publication: Latvijas Vēstnesis, 97, 28.06.2002.
Language:
LVEN
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