Amendments To The Cabinet Of Ministers Of 10 January 2006, The Regulation No 39 "rules On Annual Declaration Of Income Of The Population And Its Fill Order"

Original Language Title: Grozījumi Ministru kabineta 2006.gada 10.janvāra noteikumos Nr.41 "Noteikumi par iedzīvotāju gada ienākumu deklarāciju un tās aizpildīšanas kārtību"

Read the untranslated law here: https://www.vestnesis.lv/ta/id/168575

Updated 03.01.2008., Latvian Journal No 1 (3785) Cabinet of Ministers Regulations No 924 Riga 2007 December 18 (Mon. No 70 83) amendments to the Cabinet of Ministers of 10 January 2006, the Regulation No 41 "rules on annual declaration of income of the population and its fill order" Issued in accordance with the law "on personal income tax" 38. the second part of the article make the Cabinet 10 January 2006 the Regulation No 41 "rules on annual declaration of income of the population and its fill order" (Latvian journal, 2006, no. 11) the following amendments: 1. provisions be supplemented by the following paragraph 2.2.3.1 : "2.2.3.1 income from economic activity, where the taxpayer maintains double entry system of accounting, D31 (-D31pielikum);". 2. Express 4 by the following: "4. the taxpayer must first fill out the Declaration of D1, D2, D3 and D4 D31 attachment or." 3. To supplement the provisions under point 6.1 the following wording: "6.1 the taxable person, who is presented as is article 9 of the law referred to in the first paragraph of non taxable income that exceeds the total amount of the tax year of the quadruple-non-taxable minimum, may be completed in annex D1 declaration only in respect of non-taxable income." 4. Add to paragraph 15, after the word "activities" with the words "and the sort of simple accounting entries". 5. To supplement the provisions under Chapter IV1 as follows: "IV. 1 declarations in annex D31 filling order fill out annex D31 15.6 taxable persons carrying out economic activity and sort of double-entry accounting system. 25.2 the following completed attachments D31:25.21.01. line indicates the statement of revenue and expenditure of the revenue and expenditure shown in the margin; 25.22.20. line indicates other taxable income increasing amounts in accordance with laws and regulations. Amounts in annex 20.1. decrypts, 20.2 and 20.3 in line.; 25.23.26. line indicates other taxable income amounts decreasing in accordance with laws and regulations. The amount of the annex, decrypts the 26.2 and 26.3 26.1... row; 25.24.30. line indicates the year of pirmstaksācij the sum of three losses in a row following the tax year of loss prevention days. " 6. Express 31 the following: "(D) Declaration 31 fills based on the D1, D2, D3 and D4 D31 annex or." 7. To supplement the provisions of the following paragraph in the 32.1.3: "Annex 31 D31 32.1.3. line difference;" 8. Delete the second sentence of paragraph 32.7. 9. Express 20.4. subparagraph by the following: "row" 09 20.4. Private pension funds on deposit, insurance premiums payable under a life assurance contract (with accumulation of assets) and the investment fund investment certificates acquisition cost, if this card were the property of the taxpayer at least 60 months "shall be inserted in annex D1 4. (b) in the column" eligible expenses – contributions to private pension funds, and life insurance premiums "and documented in the taxpayer's contributions to private pension funds investment funds, investment certificates acquisition costs and life insurance (with funds accrual); "the bonus amounts. 10. To supplement the provisions of the following paragraph 32.8.1: ' 08 and 09 32.8.1 row row total cannot exceed 20 percent of the Declaration "on the line 03. Taxable income-the total amounts"; ". 11. Supplement with 32.15.4. section as follows: "32.15.4., Annex 33. D31 line;". 12. Supplement to chapter VI 32.1 and 32.2 points by the following: "taxable persons who 32.1 Declaration shall be submitted, as is article 9 of the law referred to in the first paragraph of non taxable income that exceeds the total amount of the tax year of the quadruple-non-taxable minimum, may only be filled Declaration (D) line" Not 04. taxable income ", if the taxable tax year in Latvia has received only incomes from which personal income tax is a withholding of cost. 32.2 the taxable person who presented to a taxation year declared eligible expenditure for education and medical services, may only be filled Declaration D 06. row and specialty education, skills acquisition, and medical and therapeutic services "and row" 07. Medical services, under the terms of the cabinet shall be included in the eligible expenses in full ", if the taxable tax year in Latvia is only income from which personal income tax is a withholding of cost. " 13. To make the declarations set out in Annex D-01. form the line by the following: 14. Express declarations in Annex D forms 09. line by the following: 15. Express declarations in Annex D form 20. line by the following: 16. To supplement the Declaration in Annex D forms part of the "Declaration" after the words ' Annex D3 – income from operating activities "with the words" D31-income from economic activity, where the taxpayer maintains double entry accounting system ". 17. To supplement the annex behind the D3 form with the D31 form as follows: Prime Minister a. Halloween place-Finance Minister of regional development and local Government Minister Zalān in the E.