Rules On Corporate Income Tax Taxation Year Declaration And Advance Payment Of Computation And Fill The Order

Original Language Title: Noteikumi par uzņēmumu ienākuma nodokļa taksācijas gada deklarāciju un avansa maksājumu aprēķinu un to aizpildīšanas kārtību

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/167919

Cabinet of Ministers Regulations No. 852 in 2007 (11 December. No 69 32 §) rules on corporate income tax taxation year the Declaration and payment of the advance and the filling order issued in accordance with the law "on enterprise income tax" article 22, first paragraph, and article 27, paragraph 1, rule 7:1.1. Approves the corporate income tax taxation year sample declaration form (annex 1);
1.2. Approves the corporate income tax advance payments calculation sample form (annex 2);
1.3. corporate income tax declaration by the taxation year;
1.4. the corporate income tax advance payments calculation of filling order. 2. Corporate income tax declaration in a taxation year (referred to as the Declaration) and corporate income tax advance payments calculation (hereinafter referred to as the calculation of advance payments) amounts only in dollars. An amount of up to 49 cents, but the amount of discards, beginning with 50 cents, rounded up to late. 3. Declaration (annex 1) filled in as follows: 3.1 row 1 of the declaration indicates the extent of the income before corporate income tax calculation, determined in accordance with the annual accounts Act, article 11 and 12 of the law of credit institutions, or Collect-or the law society lent insurance company and under the supervision of the law. Non-resident permanent representations in row 1 of the Declaration indicate the legislation drawn up in accordance with the procedure laid down in profit or loss in the profit or loss before the corporate income tax is calculated.
3.2. Declaration 19. line indicates the reserve and accrual amount, if it is taken into account in determining the taxpayer's taxable income. 19. The Declaration does not specify the row in the law "on enterprise income tax" 7, 8 and 8.1 reserve provided for in article and the accrual of amounts;
3.3.27. line of the Declaration shall be completed by a taxable person who has applied the law "on enterprise income tax", but the rules of article 8.1 of the three tax period has not purchased a passenger services used buses or bus purchased value is less than the size of the reserve, established in accordance with the law "on enterprise income tax" 8.1 article. 27. The declaration line for passenger services for the purchase of the bus to use the created backup size (a third at the end of the tax period) and actually purchased passenger services use the value of the bus;
3.4. in row 31 of the declaration specifies no purchase leased asset reconstruction, improvement or restoration work cost amount the lessor under a lease the lessee compensated;
3.5. the Declaration shall indicate the line 32 in rekon-strukcij, improvement or restoration work cost amount, if such work is carried out by the tenant and are not intended for lease or rental agreement has not been concluded;
3.6. Declaration 34. line indicates other taxable income increasing amounts in accordance with the laws and regulations which the min 35., 36 and 37 in the line (for example, the foreign income tax paid if this amount is taken into account in determining the taxable profit or loss, or the operator's permanent representation (for example, Lithuania) the tax period the amount of expenses that are included in the trader's profit and loss statement when determining corporate income tax for the taxation period , the release method);
3.7. the Declaration of the line indicates the other taxable income amounts decreasing in accordance with the laws and regulations which the min 64.65 and 66, in line. It is used, for example, by reducing the taxable income of the permanent representation of economic operators (for example, Lithuania) the tax period the amount of revenue (which included the company's profit and loss statement) when determining corporate income tax for the taxation period, the release method is applied;
3.8.71. Declaration on the line amount may not exceed the amount specified in row 70. 70. the declaration lines if amount is negative, the losses in a given tax period cannot be covered, and 71 "X" on the line;
3.9. the Declaration shall indicate the line pirmstaksācij 71.1. period loss amount within five (ten) consecutive to the tax period of the loss occurred;
3.10. in calculating the value of the line 71, 71.2. the line amount should be subtracted from the total amount of losses, which reduce taxable income (deducted from 71.1. the amount specified in the line), the loss or damage resulting from the increase in the pirmstaksācij period, adjusted taxable income for the amounts that producers of agricultural production obtained in the form of grants, may not be the subject of next taxation period taxable income;
3.11. the Declaration shall indicate in the pirmstaksācij row 71.3 period losses from securities sales, which are not publicly traded. 71.3. the line amount does not exceed the amount of rows 4.1 of the Declaration;
3.12. the taxpayer, who is a member of the Group and transferred to other companies of the Group's loss of 71.6. Declaration line carried the loss amount by which it reduced your taxable income of the tax period;
3.13. the members of the group, which transfer the loss or reduce the taxable income of the company for the loss amount carried over in the group, while the corporate income tax tax year, the Declaration of the State revenue service, submit these declarations in annex 7 or 8;
3.14. the taxable person the law "On enterprise income tax" provided for in chapter III tax rebates do not apply (except for the discount on the tax paid abroad in accordance with the law "on enterprise income tax" in article 16, and discount for donors in accordance with the law "On enterprise income tax" article 20) as it applied to tax rebates in accordance with other laws of the Republic of Latvia (for example, the law on the application of the tax free ports and special economic zones ") 79, 80, the declarations., 81, 82 and 83. do not fill in the line, and declarations 78. tax amount on the line is equal to a declaration of the amount in line 84. 4. calculation of advance payments (annex 2) completed in the following order: 4.1 calculation of advance payments taxable in row 1, which pirmstaksācij period is shorter or longer than 12 months, the calculation of the corporate income tax advance payments, calculated before tax corporate income tax for the period amount divided by the hours worked during the period of pirmstaksācij months and multiply by 12;
4.2 advance payment of computation of row 4 in the calculation of corporate income tax advance payment of the monthly amount of the corporate income tax, the amount of which is adjusted by the Central Statistical administration before the specified taxation year to the total consumer price index, minus the tax period of the paid corporate income tax advance payment amount and the difference divided by the remaining number of months during the tax period. 5. the Declaration shall be completed to calculate tax for the taxation period, starting in 2007, and the subsequent periods of taxation. 6. Advance payment of computation to calculate fills in advance payment for the tax period (starting in 2008) in the remaining months of the year at the 2007 trail sācij the Declaration and subsequent taxation periods. 7. Be declared unenforceable in the Cabinet of Ministers of 6 December 2005, the provisions of no. 927 ' rules on corporate income tax taxation year Declaration and its fill order "(Latvian journal, 2005, nr. 204). Prime Minister a. Halloween Finance Minister o. Spurdziņš the Ministry of finance submitted version of annex 1 of the Cabinet of Ministers of 11 December 2007 Regulation No 852 of the Minister of finance, Ministry of finance Spurdziņš o. submitted version of annex 2 of the Cabinet of Ministers of 11 December 2007 Regulation No 852 of the Minister of finance Spurdziņš o.