Rules On Sectors That Do Not Apply To The Tax Treatment Of Micro-Enterprises

Original Language Title: Noteikumi par nozarēm, kurās nepiemēro mikrouzņēmumu nodokļa režīmu

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: https://www.vestnesis.lv/op/2015/206.1

Cabinet of Ministers Regulations No. 540 in 2015 of 22 September (pr. No 50 50) rules for industries that do not apply to the tax treatment of micro-entities Issued under the Tax Act Micro 2 part 1 of article 1.2. rules define the sectors in which, through economic activities, micro-enterprises are not entitled to choose to pay the tax on micro-enterprises and micro-enterprises of the taxable person. 2. Micro-enterprises are not entitled to choose to pay the tax on micro-enterprises and micro-enterprises of the taxable person, if it carries out economic activities in the following sectors, which include the European Parliament and of the Council of 20 December 2006, Regulation (EC) No 1893/2006 establishing the NACE Rev. 2. statistical classification of economic activities, as well as amending Council Regulation (EEC) No 3037/90 and certain EC regulations on specific statistical domains , statistical classification of economic activities in the Department, group or class: no p. k. NACE Rev. 2 code (chapter, group, or class) name 1. 02.20 (class) logging 2. 02.40 (class) forestry ancillary activities 3. 09 (a) With the mining industry related ancillary activities 4. 12 (chapter) manufacture of tobacco products 5. 19 (chapter), coke and refined petroleum products production 6. 21 (chapter) pharmaceutical assay and production of pharmaceutical preparations 7. 24 (chapter) metal production 8. 25 (chapter), 25.71 25.73 25.72, exception, 25.94, and 5.99 (class) manufacture of fabricated metal products except manufacture of cutlery locks and hinge production, production of tools, and fastening the Terminal bolt products, fabricated metal products not elsewhere classified production 9. 29 (chapter) 29.32 (class) cars, trailers and semi-trailers, except for parts and accessories manufacturing motor vehicles 10. 41 (a) construction of buildings 11. 42 civil engineering (Department) 12. 43.1 demolition (Group) and preparation of the construction site 13. 43.2 (Group) of installing electrical wiring, installation of pipelines and other similar activities 14. 43.39 (class) other construction completion operations 15. 46 (chapter) wholesale 16. 49.32 taxi service (class) 17. 51 air transport (Department) 18. 61 (chapter) of 19 Telecommunications. 62 (a) computer programming, consultancy and related activities 20. 63 (chapter) information services 21. 64 (a) of the financial services action 22. 65 (chapter) insurance, reinsurance and pension accumulation of 23. 66 (chapter), except 66.22 (class) financial services and insurance activities complementary activities, with the exception of the activities of insurance agents and brokers of 24. 68.10 (class) your real estate purchase and sale of 25. (chapter) 69 legal and accounting services 26. 70 (chapter) the Central Office; business and management consulting-27. 71 (chapter) architectural and engineering services; technical inspection and analysis 28. 72 (chapter) research work 29. 73 (Department) advertising and market research services 30. 74 (chapter), except 74.20, 74.30 (class) other professional, scientific and technical services, except for the photo service, translation and interpreter services 31. 78 (chapter) labour and provision of staff for 32. 80.10 (class) personal security action 33. 82 (chapter), 82.92 (class) except the administrative activities of the Office and other ancillary businesses, excluding packing services 34. 84 (Department) public administration and defence; compulsory social security 35. 86 (Department of) health 36. 87 (chapter) social care with accommodation for 37. 94 (chapter) in public, political and other organisations 3. Regulations shall enter into force on January 1, 2016. The Prime Minister is the Rapidity of the Newsletters Finance Minister John a Rare