Property Of Natural Persons State Of Undeclared Income Reporting Law

Original Language Title: Fizisko personu mantiskā stāvokļa un nedeklarēto ienākumu deklarēšanas likums

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/241275

The Saeima has adopted and the President promulgated the following laws: individual financial situation and the Declaration of undeclared income law article 1. The law's purpose and scope (1) the law aims to foster individual financial situation, income and expenditure and the payment of taxes and income legality control options, as well as the natural persons the opportunity to declare previously not declared with personal income taxable income, other than income, that person was right not to declare (the undeclared income).
(2) the law shall determine the duties of natural persons to declare assets, the financial situation of the applicant, the date of filing of the Declaration criteria and procedures to be included in the Declaration of the State stake in news, previously undeclared income reporting conditions, condition of the property declaration of duties and rights, specific provisions on cash savings, personal responsibility for the economic situation of not filing a declaration or a deliberately false declarations in it, as well as State revenue service competence this law.
2. article. Financial situation of the applicant Declaration (1) the Property status of the Declaration submitted: 1) person 2011 31 December 24 clock after Latvian time Latvian citizen, non-citizen of Latvia or a foreigner (who issued a permanent residence permit or permanent residence card) and at the same time, a resident of the Republic of Latvia Law "About taxes and duties", as well as meeting at least one of this law, article 3 of the criteria referred to in the first subparagraph;
2) a Latvian citizen, non-citizen of Latvia or a foreigner (who issued a permanent residence permit or permanent residence card), which do not comply with this part of the criteria referred to in paragraph 1, but after January 1, 2012, becoming the resident of the Republic of Latvia Law "About taxes and duties" and at the same time meet at least one of this law, the first paragraph of article 3 of the criteria above at 31 December of the year the clock 24 that becomes a resident of the Republic of Latvia.
(2) Economic situation also presented the first part of this article referred to in paragraph 1, a person who does not meet any of the article 3 of this law in the first part of these criteria, if it wants to be declared during the period from 1 January 1991 until 2007 December 31 and obtained in accordance with the legislation of the Republic of Latvia in the area of law governing non-declared income that it was at the time of making taxable personal income tax in accordance with the law "on personal income tax".
(3) a Person is not required to submit the Declaration of the State of the property, if the property has only a single computerized State land register, vehicles and their drivers in the national register, Civil aircraft register, implements, trailers and implements them in the driver information system and integrated the Latvian vessel registered in the database.
(4) the Declaration of the State of the property is right in the first paragraph of this article, which does not match any of the article 3 of this law in the first part of these criteria, if it wants to declare a property that is not registered in the registers referred to in the third subparagraph.
(5) a Person shall be submitted in 2012, the current year's statement of the law "on prevention of conflict of interest in the activities of public officials" in the form prescribed in article 23 is right not to submit financial status statement in article 4 of this law. In this case, a person covered by article 8 of this law.
3. article. Property condition Declaration criteria (1) the Property status of the Declaration shall be lodged by the person who meets at least one of the following criteria: 1) to the person or property owned abroad is real estate (whether corporeal things that can not be moved from one place to another, they physically intact), or parts of it, including the real estate, or any part of it, the property rights to which the person concerned has not strengthened the foreign law in the order;
2 the person is obtained the property) in the real property or part thereof, title to which is not strengthened its legislation in accordance with the procedure laid down and with a total acquisition value of more than 10 000 lats or its equivalent in foreign currency, according to the Bank of Latvia exchange rate;
3) joint ownership of property or a person abroad is a vehicle (motor land or water vehicle) or the aircraft;
4 person property in Latvia) is the capital of the part (for example, equity securities, the share capital of the investment shares, shares, shares), with a total acquisition value of more than 10 000 lats or its equivalent in foreign currency, according to the Bank of Latvia exchange rate;
5) person property abroad is the capital (for example, equity securities, the share capital of the investment shares, shares, shares);
6) person in the property is any of the following financial instruments financial instruments market law, with a total acquisition value of more than 10 000 lats or its equivalent in foreign currency, according to the Bank of Latvia exchange rate: a) debt securities (e.g. bonds), b) securities secured rights to buy or dispose of transferable securities or to settle in cash, c) investment certificates of investment funds and other transferable securities certifying participation in investment funds or those pielīdzināmo's total investment, d) money market instruments;
7) person in foreign property is any of the following financial instruments financial instruments market law: a) debt securities (e.g. bonds), b) securities secured rights to buy or dispose of transferable securities or to settle in cash, c) investment certificates of investment funds and other transferable securities, stating the participation in investment funds or those pielīdzināmo's total investment, d) money market instruments;
8) personal money (cash and non-cash) provision in Latvia and abroad or just in Latvia, or only abroad (hereinafter Latvia or abroad) in the total amount exceeding 10 000 lats or its equivalent in foreign currency, according to the Bank of Latvia exchange rate;

9) all private pension funds or life insurance (with storage) in Latvia or abroad of the person accumulated the total amount of funds exceeding 10 000 lats or its equivalent in foreign currency, according to the Bank of Latvia exchange rate;
10) person in Latvia or abroad is outstanding loans (credits) or other debts, which total outstanding share exceeds 10 000 lats or its equivalent in foreign currency, according to the Bank of Latvia exchange rate;
11) person in Latvia or abroad has issued loans or have other claims with a total amount not recovered part of more than 10 000 lats or its equivalent in foreign currency, according to the Bank of Latvia exchange rate;
a 12-person ownership or joint ownership) in Latvia or abroad is property (case or case to the community), which is not in this part 1., 2., 3., 4., 5., 6., 7., 8, 9, 10 and 11, paragraph property, financial assets or liabilities and the value of which, at his discretion, exceed 10 000 LVL or its equivalent in foreign currency, according to the Bank of Latvia exchange rate;
13) person is the real beneficiary of the crime of money laundering and terrorist financing Prevention Act within the meaning of the other person owned or in the administration of this part 4., 5., 6., or property referred to in paragraph 7, where the acquisition value of the total assets exceeding 10 000 lats or its equivalent in foreign currency, according to the Bank of Latvia exchange rate.
(2) the obligation of the minors, which meets one of the criteria referred to in the first subparagraph, in respect of the child, the free stuff that is removed from the senior management, if the child reached 16 years of age, met the parents or guardian. Under the auspices of persons instead of reporting the performance of the duties of the guardian. If the child without parental care or left in the child placed in the care of ārpusģimen authority, that obligation would carry authority. If the orphan or without parental care child left handed audžuģimen, that obligation for him runs the family courts. Incapacitated person instead of the reporting duties of the guardian or trustee if the person has not been appointed, the family courts.
(3) a Person to fill the position property declaration does not specify the information that is available in this law article 2 referred to in the third subparagraph.
(4) a Person to determine the first paragraph of this article, or the financial resources of the total purchase value or equivalent of the total amount of foreign currency, used by the Bank of Latvia exchange rate laid down respectively in article 4 of this law in the first or second day, referred to as, which contains news of the situation in the property declaration.
(5) for the purposes of the application of this law on the acquisition value is the value that corresponds to the specific property to the amount actually paid and given the amount of investment property.
(6) If a property gain in donations, about its acquisition value considers the value specified in the contract of donation; If they get their way, the heritage: heritage in mass concrete property value; If the property was acquired in the Exchange, the exchange value specified in the contract; If the property referred to in this article is created, the cost of establishment.
(7) if the gift or inheritance path is obtained from real estate, but the gift or inheritance is not specified in the contract, its value, then the value of the acquisition shall be deemed current cadastral value for other property-the property evaluation in monetary terms at face value or market price.
(8) if the Exchange has acquired the property, but the exchange agreement does not specify the value, then the value of the property is deemed to be the acquisition value of the property, which was given away in the path of change.
(9) If it is not possible to determine the first part of this article 2, 4, 6, 12, and 13, paragraph property acquisition costs, compliance with the first paragraph of this article criteria evaluated sequentially on the basis of the market value or the nominal value, or any other identifiable or verifiable value.
4. article. Property State declaration procedure (1) this law, article 2, paragraph 1, first subparagraph, or article 2, fourth paragraph, second or the person referred to in the financial situation is presented in the State revenue service from March 1, 2012 to June 1. Property declaration specifies the status message status 2011 after 31 December 24 clock (2) of this law article 2, first paragraph, the person referred to in paragraph 2, the economic situation is presented in the State revenue service from March 1 to June 1 in the calendar year next following the year in which become residents of the Republic of Latvia Law "About taxes and duties". Property declaration specifies state news from December 31 of the year the clock 24 in which the person became a resident of the Republic of Latvia Law "About taxes and duties".
(3) the economic situation of the Person filling out a declaration according to this law, the economic situation of the annexed declaration form. A person is entitled to the Declaration of the State property to submit to the State revenue service in person, electronically through a secure electronic signature or the State revenue service electronic declaration system or by mail.
(4) If a person for objective reasons it is not possible to submit the financial position of the first statement or the second part of that period, it is obliged to submit the Declaration within three months after the expiry of the relevant reasons. In this case, the person in the situation of the property declaration shall be accompanied by information on objective reasons which justify the person's inability to make a declaration, respectively the first or the second part in that period.
(5) a Person shall be entitled, within three months after the financial situation in the Declaration to clarify the information contained in it, the State revenue service submitted a new declaration.
5. article. Property to be included in the Declaration of the State News (1) filling out the Declaration of the State of the property, the person requesting the Declaration indicate the name and surname, person code, but, if not, the taxpayer registration number or any other personally identifiable information and optional contact information (address of the declared place of residence or additional address, telephone number, e-mail address).
(2) the Financial condition of the Declaration include the following:

1 3 of this Act) of the first paragraph of article 1, paragraph real estate or its parts, property type, State, in which the real property is located, the property address, or, failing that, any other real estate specific information, whether the real estate is owned or shared ownership, and, if possible, details of the co-owner;
2 3 of this Act) of the first paragraph of article 2, paragraph real estate-real estate, real estate acquisition and currency values, property address, indication of whether the real estate is owned or shared ownership, and, if possible, details of the co-owner;
3) on this law, article 3 paragraph 3, first subparagraph of the said property, vehicle type, vehicle make and, if there is, also, year of construction, year and number of the registration;
4 3 of this Act) of the first paragraph of article 4, paragraph property: a capital way, the number of shares, the acquisition value of the shares and the currency, the name of the person whose capital investment is done, and if there is, also, the registration number and registered office;
5 3 of this Act) of the first paragraph of article 5, paragraph property: a capital way, the number of shares, the acquisition value of the shares and the currency, the name of the person whose capital investment is done, and if there is, also, the registration number and registered office;
6) on this law, article 3 of the first paragraph of point 6 of the said property, the types of financial instruments, the number of financial instruments, the acquisition value of financial instruments and currency, the name of the person who released the financial instruments, and if there is, also, registration number and registered office;
7 3 of this Act) of the first paragraph of article 7 of the said property, the types of financial instruments, the number of financial instruments, the acquisition value of financial instruments and currency, the name of the person who released the financial instruments, and if there is, also, registration number and registered office;
8) on this law article 3, first paragraph 8 referred to in paragraph (a) of the financial funds) for non-cash savings — savings amount and currency, credit, credit unions or mail payment systems or other financial institutions name and if there is, also, the registration number and registered office, b) for cash savings — savings amount and the currency;
9) on this law, article 3, first paragraph, referred to in paragraph 9 of the financial resources — financial stocks way savings amount and currency of the Fund or the name of the insurer and, if so, also registration number and registered office;
10 3 of this Act) of the first paragraph of article 10 obligations laid down in point — the total amount of outstanding shares and currency, borrowing the name of the issuing and, if so, the registration number and registered office, or the issuing of the loan name, surname, personal code, but, if not, the taxpayer's registration number, or other personally identifiable information;
11) on this law, 3 the first paragraph of article 11 obligations laid down in paragraph — the total amount not recovered and the currency of the loan recipient's name and, if any, registration number and registered office, or the loan recipient's first name, surname, personal code, but, if not, the taxpayer's registration number, or other personally identifiable information;
12) on this law, 3 the first paragraph of article 12, paragraph property (case or case togetherness), at his discretion, the property type, characteristic features (characteristics, quantity), the acquisition value of the currency;
If the economic situation 13) Declaration of applicant is the true beneficiary of the crime of money laundering and terrorist financing Prevention Act within the meaning of the other person owned or in the administration of this part, 4, 5, 6 and 7 above, — the name of the person and, if so, also registration number and registered address, or name, surname and personal code, but, if not, the taxpayer's registration number, or other personally identifiable information belonging to or from the management of the transferred property has the benefit of the contract, if any, the closing date, the subject of the contract and the acquisition value, for which the contract has been concluded;
14) for the period from 1 January 1991 until 2007 December 31 and acquired in accordance with the legislation of the Republic of Latvia in the area of regulatory requirements of the undeclared income, which at the time was making it subject to personal income tax in accordance with the law "on personal income tax" requirements — the total amount of income in dollars and in accordance with article 6 of this law the second part calculate individual income tax in the amount in LCY.
(3) specify the financial state of the Declaration referred to in the second subparagraph of article, has the right to include additional information, at his discretion, allow you to get a complete picture of its financial condition and transactions to be declared.
(4) specify the financial condition of the Declaration of the second paragraph of this article, 2, 4, 6, 9, 10, 11, 12 and 13 above, the person shall provide the information separately on property, financial assets and liabilities of the acquisition value or the total amount with one Member more than 1000 lats.
6. article. Previously undeclared income declaration of conditions (1) Person from 2012 1 March to 1 June shall have the right to fill the property status of part III of the Declaration "previously undeclared personal income tax with taxable income", declared during the period from 1 January 1991 until 2007 December 31 and obtained in accordance with the legislation of the Republic of Latvia in the area of law governing non-declared income that it was at the time of making taxable personal income tax in accordance with the law "on personal income tax".
(2) the Declaration of the State of personal property part III "previously undeclared personal income tax with taxable income declared for" during the period from 1 January 1991 until 2007 December 31 and acquired in accordance with the legislation of the Republic of Latvia in the area of regulatory requirements of the undeclared income, which at the time was making it subject to personal income tax in accordance with the law "on personal income tax" requirements applicable to reduce the personal income tax rate of 15 percent.

(3) If a person under the first paragraph of this article is declared during the period from 1 January 1991 until 2007 December 31 and obtained in accordance with the legislation of the Republic of Latvia in the area of regulatory requirements of the undeclared income, which at the time was making it subject to personal income tax in accordance with the law "on personal income tax", and declared income actually paid in the second part of the individual income tax 15 percent , it is considered that, in respect of the declared amount of income shown in the financial statements of the State part III "previously undeclared personal income tax with taxable income", the person has fulfilled the duties of the Republic of Latvia regulatory legislation for income and tax declaration and payment of the duties related to those of the law "on personal income tax".
(4) the third part of this article on the condition that the person has fulfilled the duties of the Republic of Latvia regulatory legislation for income and tax declaration and payment of the duties related to those of the law "on personal income tax", is not related to the person: 1) against which criminal proceedings relating to the avoidance of the payment of taxes and equivalent paid on income earned during the period from 1 January 1991 to 31 December 2007;
2) against the administrative infringement proceedings or administrative procedure in relation to the tax and the payment of the equivalent payment for the period from 1 January 1991 until 2007 December 31 gained administrative records of the infringement or the administrative process set out in the part of income;
3) which was granted or is currently assigned the status of public officials and their income law is declared within the Declaration by State officials.
(5) the previously undeclared income reporting conditions are not attributable to the income earned as a result of a crime or related to a criminal offence, except income derived during the period of January 1, 1991 to 2007 December 31 while avoiding payment of taxes and equivalent.
7. article. Financial situation of the applicant and of the Declaration of rights (1) the property status of the Person presented in article 4 of this law in the order and within the time limit.
(2) a Person shall be obliged, within 30 days after the property presentation of the Declaration for the position it stated during the period from 1 January 1991 until 2007 December 31 and acquired in accordance with the legislation of the Republic of Latvia in the area of regulatory requirements of undeclared, generating point in accordance with the law "on personal income tax" requirements with the individual income tax, the taxable income amount in accordance with article 6 of the law in the second part of the individual income tax rate calculated the amount of individual income tax to the State budget contributions in full moving the individual income tax account in the State Treasury. If the calculated amount of individual income tax in excess of 1500 lats a person three times the payments — up to June 16, September 16 and December 16, each time you pay a third of the total amount. This is attributable to the settlement of tax law "About taxes and duties" provisions for extension of payment, delay calculation and overdue tax and related charges.
(3) a Person shall be entitled free of charge in the State revenue service to receive advice on the economic situation in the form of a declaration.
8. article. Special provisions relating to cash savings (1) If this Act article 2, first paragraph, the person referred to in paragraph 1 has made the economic situation in the Declaration and it is stated in this law article 5, paragraph 8 of the second paragraph of the "b" referred to in the information, and is a resident of the Republic of Latvia Law "About taxes and duties", it's your cash savings in the total share exceeding 10 000 lats , paid into an account with a credit institution.
(2) a public officer, who shall submit a declaration for the year 2011, the law "on prevention of conflict of interest in the activities of public officials" article 24, first paragraph, point 7 of that part of the total amount of cash savings in excess of 20 minimum wages in Latvia, paid into an account in a credit institution.
(3) the procedure and the period within which the persons referred to in the first and second subparagraphs cash savings paid into an account in the credit institution shall be determined by the Cabinet of Ministers.
9. article. Responsibility for the economic situation of not filing a declaration or a deliberately false declaration on the economic situation of the Declaration or knowingly submit false declarations in person is called to the legal or statutory administrative liability or criminal responsibility.
10. article. Methodological assistance and consultations in filling out the Declaration of the State revenue service provides methodological assistance and consultancy in the Declaration by the State property.
Transitional provisions in the Cabinet until 2012. February 1, issued by this law, the third paragraph of article 8 of these rules.
The law shall enter into force on the day following its promulgation.
The law adopted by the Parliament in December 1, 2011.
The President a. Smith in 2011 December 14 individual financial situation and the Declaration of undeclared income law annex property status Declaration declaration type property declaration of the State after State 2011 31 December 24 clock: For the person who is obliged to fill in a declaration of a minor or incapacitated person as the person who voluntarily fill out the Declaration of the Property status of the Declaration who becomes a resident of the Republic of Latvia by 31 December 2011 and meet any of economic situation of individuals and undeclared income declaration referred to in article 3 of the law criteria: For the person who is obliged to fill in a declaration of a minor or incapacitated person as the person who voluntarily fill out the Declaration of the year in which the person became a resident of the Republic of Latvia to the _____ _____ _____ _____ _____ _____ — noted with an "X" If the declarations are submitted to the specified note. Mark desired.
A person's first name, last name
 

Identity number, if any, — the taxpayer's registration number, or other personally identifiable information to contact: (fill in the optional) declared place of residence address or additional address: phone number: e-mail address: Please indicate the most convenient form of communication by post, By phone, via email, information about the person filling out the Declaration, if the Declaration is completed for the minor or legally incompetent person, the Person's name, identity number, if any, — the taxpayer's registration number, or other personally identifiable information to contact you (fill in the optional) — declared place of residence address or additional address , phone number or e-mail address I. 1. Foreign Property ownership or joint ownership in the real property and its parts, including the real estate, or any part of it, the property rights that are not enshrined in the relevant foreign law prescribed property type national real estate office or, failing that, any other real estate specific information Or real estate is owned or owned if the real estate is owned News for co-owner ** indicate if this information is in the possession or 2 in Latvia in joint ownership in the real property and its parts, property rights which is not enshrined in legislation in accordance with the procedure laid down by the property type of the property value in the Currency of purchase of real estate or real property is owned or owned if the real estate is owned, posts about the co-owner of total: including information about the real property or portion thereof the acquisition value of which exceeds 1000 lats or its equivalent in a foreign currency: indicate if the following information is the note. Real estate total acquisition value specify in dollars. Each individual acquisition of immovable property the value of which exceeds 1000 lats or its equivalent in a foreign currency, specify the appropriate currency.
3. ownership or joint ownership abroad, an existing vehicle (motor land or water vehicle) and aircraft type of vehicle the vehicle make vehicle output year vehicle registration year * vehicle registration number * indicate where such information is 4. Latvia owned capital (for example, equity securities, the share capital of the investment shares, shares, stock) type of shares number of shares of the capital value of the currency of the purchase of the Person who made a contribution of capital in the name of the registration number of the registered office together : including information about the people who made the capital investment capital, the acquisition of which value exceeded 1000 lats or its equivalent in a foreign currency: specify if any note. The total shares the acquisition value to specify in dollars. For each individual person in capital investment, capital, the acquisition of which value exceeded 1000 lats or its equivalent in a foreign currency, the acquisition value to specify the appropriate currency.
5. Foreign owned capital (for example, equity securities, the share capital of the investment shares, shares, stock) type of shares number of shares of the capital value of the currency of the purchase of the Person who made a contribution of capital in name registration number, registered address * indicate if any 6. Latvia-owned financial instruments Financial instruments financial instruments financial instruments, the number of the purchase value of the currency of the Person who released the name of the financial instrument the registration number of the registered office together : including information about the person who released the financial instruments, financial instruments whose value exceeds the purchase of 1000 lats or its equivalent in a foreign currency: specify if any note. The financial instrument for the common purchase value to specify in dollars. For each individual person who released the financial instruments, financial instruments whose value exceeds the purchase of 1000 lats or its equivalent in a foreign currency, the acquisition value to specify the appropriate currency.
7. Foreign-owned financial instruments Financial instruments financial instruments financial instruments, the number of the purchase value of the currency of the Person who released the name of the financial instrument the registration number of the registered office shall specify, if applicable 8. Property (case or case to the community), which is not mentioned in the Declaration of the State of the property 1, 2, 3, 4, 5, 6 and 7 and 9, 10, 11, 12 and 13 point property type specific characteristics (properties the acquisition value, quantity), at his discretion: the currency together including information about property (case or case sense), where the acquisition value of more than 10 000 lats or its equivalent in a foreign currency: a note. Property (things or togetherness) total acquisition value specify in dollars. Each individual property (things or togetherness) the acquisition value higher than 10 000 lats or its equivalent in a foreign currency, specify the appropriate currency.
II. financial resources and obligations 9. Money (cash and non-cash) accruals accrual amount currency credit institutions, credit unions, postal payment system, or other financial institution name, registration number, registered address ** indicate if this is a note. And each non-cash provision amount specify the currency.
10. Provision of private pension funds and life insurance (with accumulation of funds) the funds accrual type accrual amount currency Fund or insurer name, registration number, registered address * total: including information about savings fund or life insurance in excess of 1000 lats or its equivalent in a foreign currency: specify, if any

Note the. The total amount of funds accumulated for the lats. For each of the stocks in a particular fund or life insurance in excess of 1000 lats or its equivalent in a foreign currency, the accrual amount specify the currency.
11. in Latvia or abroad outstanding loans (credits) and other liabilities the total amount of outstanding debt issued by the currency name or first name, last name, registration number or personal ID code, if one does not exist, the taxpayer's registration number, or other personally identifiable information registered address * total: including information about issuing a loan for which the total amount of outstanding share exceeds 1000 lats or its equivalent in a foreign currency: specify If there is a note. The defaulted loan (credit) or other obligations total amount indicate in dollars. For each individual loan provider that outstanding loan (credit) or other commitments amount exceeds 1000 lats or its equivalent in a foreign currency, the total amount of the outstanding part for the relevant currency.
12. in Latvia or abroad loans and other claims total non-recovered part of the Currency of the loan recipient name or first name, last name, registration number or personal ID code, if one does not exist, the taxpayer's registration number, or other personally identifiable information registered address * total: including information about the recipient of the loan, of which does not recover the total amount of the share exceeds 1000 lats or its equivalent in a foreign currency: specify If there is a note. The loan and the total amount of other claims indicate in dollars. For each individual loan recipients from which the loan was not recovered, or other claims amount exceeds 1000 lats or its equivalent in a foreign currency, the total amount of recovered indicate the currency.
13. the contract between the true beneficiary and the person who owns or manages the property of natural persons state of undeclared income declaration Act 3 the first paragraph of article 4, 5, 6 and 7 above, the Person from whom the property belonging to or in the management of the transferred property is achieved for the benefit of the date of conclusion of the contract the contract subject matter, the acquisition value of the currency name or first name, last name, registration number or personal ID code If not, the taxpayer's registration number, or other personally identifiable information registered address * total: including information about the subject of the contract, where the acquisition value of more than 1000 lats or its equivalent in a foreign currency: specify if any note. The object of the contract, the total value of the acquisition to specify in dollars. The subject matter of each contract to the acquisition value, which exceeds 1000 lats or its equivalent in a foreign currency, specify the appropriate currency.
III. Previously undeclared personal income tax with taxable income 14. During the period from 1 January 1991 until 2007 December 31 and made in accordance with the legislation of the Republic of Latvia in the area of regulatory requirements of the undeclared income, which at the time was making it subject to personal income tax in accordance with the law "on personal income tax" claims the total amount of income calculated in lats and individual income tax payable amount , late 15. additional information, at his discretion, allow you to get a complete picture of its financial condition and transactions to be declared.
 
 
In addition to the information in Annex _____ pages.
Declare that the statement given in the application is complete and true.
Declaration date _____ _____ _____ _____ _____ _____ the Declaration or declarations of the applicant who (if the Declaration is completed legally incompetent persons or minors) ___ signature _____ _____ _____ _____ _____ _____ _____ the document properties in the "Declaration" and the "Declaration of the applicant or the person filling out the Declaration (if the Declaration is completed legally incompetent persons or minors) signature" does not fill in, if an electronic document is drawn up according to the law on electronic document design.