The translation of this document is outdated.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.
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Republic
of Latvia
Cabinet
Regulation No. 256
Adopted 25 June 2002
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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
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Address |
for
_____________
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Taxpayer registration code |
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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.
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Enterprise data
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State Revenue Service data
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1. Taxable income (Section 6.1 , Paragraph
one) |
01
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(indicate the sum
total of taxable income calculated (row 10, column 10) for
individual ships) |
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2. The tonnage tax calculated |
02
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Tax rate
_______% |
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3. The amount of advance payment of tonnage tax |
03
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calculated for the
tax period |
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4. The amount of advance payment of tonnage tax |
04
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paid during the
tax period |
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5. Result of the tax calculation (row 2 - row 4) |
05
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6. Additional payment up to |
06
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7. Repayment ( to be credited toward current payments) up
to |
07
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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
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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
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10. Taxable income calculated for
individual ships
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Name of ship, number of the
ship ownership certificate or bare boat registration
certificate
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Net registered tonnage of a
ship (NT)
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Multiplication of a select
segment of tonnage with the corresponding income ratio
(indicating income ratio)
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Daily taxable income for a
ship (row 4 + row 5 + row 6 + row 7)
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Number of days of
exploitation of a ship
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Taxable income of the tax
period for a ship (row 8 x row 9)
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< 100 NT
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100-1000 NT
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1001-10000 NT
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10001-25000 NT
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> 25000 NT
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income ratio 0,0000
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income ratio
_________
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income ratio
_________
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income ratio
_________
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income ratio
_________
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1
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2
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3
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4
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5
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6
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7
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8
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9
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10
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1.
Ships in ownership |
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1.1. |
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1.2. |
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10.1 |
1. Total
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X
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X
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X
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X
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X
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X
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2.
Ships in joint ownership |
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2.1. ships the share in which is
5 per cent and more |
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2.1.1. |
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2.1.2. |
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10.21 |
2.1. Total
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X
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X
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X
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X
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X
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2.2. other ships in joint
ownership |
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2.2.1. |
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2.2.2. |
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10.22 |
2.2. Total
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X
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X
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X
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X
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X
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10.2 |
2. Total (row 10.21 + row
10.22)
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X
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X
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X
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X
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X
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X
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3.
Ships held on the basis of a bare boat contract |
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3.1. |
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3.2. |
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10.3 |
3. Total
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X
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X
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X
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X
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X
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X
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4.
Other ships utilised for international transport and
activities in connection therewith |
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4.1. ships managed instead of
another person (Section 1, Paragraph twelve, Clause 4b) |
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4.1.1. |
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4.1.2. |
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10.41 |
4.1. Total
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X
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X
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X
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X
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X
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X
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10.42 |
4.1. Total, taking into
account the restrictions specified in the Law (Section 1,
Paragraph twelve, Clause 4b)
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X
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X
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X
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X
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X
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X
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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) |
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4.2.1. |
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4.2.2. |
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10.43 |
4.2. Total
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X
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X
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X
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X
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X
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X
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10.44 |
4.2. Total, taking into
account the restrictions specified in the Law (Section 1,
Paragraph twelve, Clause 7b)
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X
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X
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X
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X
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X
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X
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10.4 |
4. Total (row 10.42 + row
10.44)
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X
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X
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X
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X
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X
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X
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10 |
l.-4.Total
(Row 10.1.+ row 10.2.+ row 10.3.+ row 10.4.) |
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X
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X
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X
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X
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X
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X
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11. The number of ships utilised for
international transport
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Ship group
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Total
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Number of ships the volume of
which does not exceed 100 NT
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Number of ships the volume of
which is 100-1000 NT
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Number of ships the volume of
which is 1001-10001 NT
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Number of ships the volume of
which is 10001-25000 NT
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Number of ships the volume of
which exceeds 25000 NT
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at the beginning of the tax
period
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at the end of the tax
period
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the average in the tax
period*
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at the beginning of the tax
period
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at the end of the tax
period
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the average in the tax
period*
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at the beginning of the tax
period
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at the end of the tax
period
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the average in the tax
period*
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at the beginning of the tax
period
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at the end of the tax
period
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the average in the tax
period*
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at the beginning of the tax
period
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at the end of the tax
period
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the average in the tax
period*
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at the beginning of the tax
period
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at the end of the tax
period
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the average in the tax
period*
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1
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2
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3
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4
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5
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6
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7
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8
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9
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10
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11
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12
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13
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14
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15
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16
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17
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18
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19
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11.1 |
Ships in ownership |
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11.2 |
Ships in joint ownership |
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11.3 |
Ships held on the basis of a bare
boat contract |
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11.4 |
Other ships utilised for
international transport and activities in connection
therewith |
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11 |
Total
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* 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
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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
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I certify that the information
provided in the enterprise income tax declaration is complete and
true.
Responsible person:
Surname:
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Date:
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Signature:
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Telephone:
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Notes of the
territorial office of the State Revenue Service
Declaration received:
Date of receipt
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Surname of inspector:
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Signature of inspector:
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Minister for Finance G. Bērziņš
Translation © 2005 Tulkošanas un terminoloģijas
centrs (Translation and Terminology Centre)