Rules On Corporate Income Tax Declaration Of The Tax Period And The Calculation Of Advance Payments

Original Language Title: Noteikumi par uzņēmumu ienākuma nodokļa taksācijas perioda deklarāciju un avansa maksājumu aprēķinu

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Read the untranslated law here: https://www.vestnesis.lv/op/2015/193.5


Cabinet of Ministers Regulations No. 548 in 2015 (29 September. No 51 13. §) rules on corporate income tax declaration of the tax period and the calculation of advances Issued in accordance with the law "on enterprise income tax" article 22, first paragraph, and article 27, paragraph 1, rule 7, shall specify: 1. the following declaration in the sample form: 1.1.1. enterprise income tax declaration of the tax period (annex 1); 1.1.2. the housing cooperative society, the owner of the car in the garage owners ' cooperatives, boat owners in the garage of cooperatives and the cooperative society of Horticulture for the tax period in a Declaration distributed profits (annex 2); 1.1.3. agricultural service cooperative society and forestry services cooperative society who meet certain eligibility criteria, the Declaration for the tax period the split taxable surplus (annex 3); 1.2. enterprise income tax declaration by the tax period; 1.3. tax advance payment determination methodology. 2. This provision within the corporate income tax advance payment determination methodology encompasses corporate income tax advance payments calculation sample form (annex 4), they fill the order and procedure of advance payments. 3. enterprise income tax declaration, tax period (hereinafter referred to as the Declaration) and corporate income tax advance payments calculation (hereinafter referred to as the calculation of advance payments) sums only the euro. An amount of up to 49 cents, but the amount of discards, beginning with 50 cents rounded up to one euro. 4. the Declaration (annex 1) filled in as follows: 4.1 section "industry NACE Rev. 2." indicates the types of economic activities, with a turnover of the taxpayer's economic activity is greatest; 4.2. in row 1 of the Declaration indicate the level of income before corporate income tax calculation, determined in accordance with the annual accounts Act, article 11 and 12 of the Act, or the Credit or the credit unions Act or the insurance companies and the supervisory law, or investment management company. Non-resident permanent representations in row 1 of the Declaration indicate the profit or loss statement shows the amount of income before corporate income tax is calculated. 4.3. the declaration line 2.1 expenditure or expenditure that is not directly related to the economic activity of the taxable person or a taxable person resulting from the use or the maintenance of social infrastructure. This expenditure on the line coefficient of 1.5; 4.4. the Declaration shall indicate the line 2.2 the amount of expenditure which are not directly related to the economic activity of the taxable person, but which does not apply the coefficient 1.5; 4.5. in row 3 of the Declaration indicate the taxable income or loss calculated as declaration lines 1 and 2; 4.6. row 4 of the declaration indicates the annual report contains the asset depreciation and depreciated the value of intangible assets; 4.7. in row 5 of the declaration specifies the fines, penalties and fines, as well as the used amount of delay and other sanctions; 4.8. in row 6, the Declaration does not reward the shortfall and izlaupījum indicate the amount of the Corporation's share capital in which the State or local government part is greater than 50 percent; 4.9. in row 7 of the Declaration indicate the taxation period costs, non-residents, if the corresponding amounts not deducted by the taxable tax amount set in accordance with the law "on enterprise income tax" article 3 of the fourth part 2 and 5 point and eighth; 4.10. Declaration 8. line indicates 60 percent of representation expenses, the amounts used in the tax period; 4.11. in row 9 of the Declaration indicate the accounts receivable for the special reserve increase (compared to the previous taxation period) except provisions established in accordance with the law "on enterprise income tax", 7.2 and 9.1 article, and lost the debt amount, which includes costs directly; 4.12. row 10 of the Declaration indicate the amount of the loss that resulted from the transfer of shares; 4.13. in row 11 of the Declaration indicate the loss amount from the European Union or the European economic area publicly traded securities other than shares; 4.14. in row 12 of the Declaration indicate the amount of expenses related to the campaign and the European Union or the European economic area of publicly traded securities in the acquisition, disposal or storage; 4.15. the Declaration 13. tonnage tax payer on the line indicates the amount of expenditure incurred by gaining revenue from the use in international traffic of ships and related activities; 4.16. in row 14 of the Declaration to the tonnage of the taxable person submits the annual accounts of companies included in the fixed asset depreciation and depreciated the value of intangible investment amount, if these fixed assets and intangible assets used in generating revenue from the use in international traffic of ships and related activities; 4.17 declarations 15. line indicates the interest payment the amount of which increases the taxable income during the tax period; 4.18. in row 16 of the Declaration indicate the taxation period the employee contributions made to a good amount of private pension funds and the insurance premiums for the employee life insurance (with storage), if the taxpayer on the last day of the tax period is the tax debt in excess of 150 euro; 4.19 Declaration 17. line indicates the expenses incurred in connection with the operation of a representative passenger car and maintenance; 4.20. Declaration 18. line indicates the expenditure relating to passenger car rental representative; 4.21. in row 19 of the Declaration indicate the interest payments associated with the representative of the passenger car purchase or lease; 4.22. the Declaration 20. line indicates the amount will be reduced according to the law "on enterprise income tax" 9.1 article debts created unsafe accumulations, if the debt is recovered within three pirmstaksācij period after the savings created will not secure debts; 4.23. the Declaration 21. line indicates the difference between the released (ceded) displays the value and the amount of money obtained for the transfer of the claim (effectiveness) to another person; 4.24 22. line of the Declaration indicate the pledged property maintenance costs and real estate tax payments, which are paid by a credit institution; 4.25. the Declaration 23. line of agricultural service cooperatives and forestry services cooperative society who meet certain eligibility criteria, divided into part of the surplus is liable to corporate income tax; 4.26. the Declaration 24. line indicates the amount of expenditure that is associated with the University, colleges and scientific institutions, income generation, if such income is not subject to corporate income tax; 4.27. the Declaration 25. line expenses for research and development the amount shown in the profit and loss statement and a coefficient 3; 4.28. in row 26 of the Declaration indicate the research and development costs, if research and development work is the intellectual property of three seized during the tax period; 4.29. in row 27 of the Declaration indicate the reserve and savings the resources intended for (other than the law "on enterprise income tax" in article 7 and 8 of these cases), not including the declaration line 9 of the amount; 4.30. the Declaration 28. line indicates the amount of expenditure on illegal exploitation of natural resources or use; 4.31. in row 29 of the Declaration indicate the amount of the impairment caused by converter to balance and off-balance-sheet items or by estimating the fair value (excluding the amount of the reduction that is associated with the change in foreign exchange rates); 4.32. declarations 30. line indicates the amount of damage caused by the disposal of the representative passenger car; 4.33. in row 31 of the Declaration indicate the foreign (which are not members of the European Union or European economic area Member States) to insurance companies on the insurance premium payments for the services provided in Latvia or the European Union or European economic area Member State registered in the insurance undertaking; 4.34. the Declaration in row 32 indicates the amount of the impairment caused by the release of revaluing assets and liabilities or assets in connection with a transfer of economic activities, merging or splitting; 4.35. the Declaration 33. line indicates the amount of the impairment caused by the converter in connection with the transfer of shares to the stock exchange, merging or splitting; 4.36. the Declaration in row 34 points and received 12 months invested amount or the amount of compensation for involuntarily lose their land, buildings, and structures; 4.37. Declaration 35. line indicates the amount of dividends receivable from dividend paying agent, who is a resident of a country or territory which is recognized as low-tax or tax-free country or territory; 4.38. in row 36 of the Declaration indicate the difference in the value of transactions that occurred in dealings with related companies; 4.39.37. line of the declaration specifies the asset reconstruction, improvement or restoration work cost amount if it is performed and they are not designed for the tenant lease; 4.40. in row 38 declaration indicates a partnership Member part of taxable income, determined on the basis of a partnership's corporate income tax declaration of the tax year; 4.41. in row 39 of the Declaration indicate the other taxable income increasing amounts in accordance with the regulations; 4.42.40. line of the Declaration indicate the total increase in taxable income (loss mitigation), which consists of 4-39. the declaration line total; 4.43.41. Declaration on the line indicates the asset depreciation and disposal of intangible investment amount, including 25.5. line indicates the asset depreciation amount of new production technology equipment; 4.44.42 of the Declaration shall specify the row real estate tax, lotteries and gambling tax and duty, of the products or services of organizing the lottery duty amounts that have not been taken into account in row 1 of the Declaration, but is attributable to the tax period; 4.45. the Declaration in row 43 indicates lost debt amount in accordance with the law "on enterprise income tax" in article 9, including 43.1. line indicates the lost part of the amount in accordance with the law "on enterprise income tax" article 1.1; 4.46. declarations in row 44 indicates unsafe shows special reserve for the amount of the reduction compared to the previous taxation period, if the savings and creating reserves (increase) the amount of the pirmstaksācij periods have been included in taxable income; 3.9. the Declaration 45. line indicates the amount of revenue from the difference between the national and municipal property privatisation of all or part of the privatization certificate acquisition value and this property or part thereof, which privatized about certificates, sales price; 4.48. in row 46 of the Declaration indicate the amount of revenue from the Corporation's negative goodwill, if privatized national or municipal corporation; 4.49. in row 47 of the Declaration indicate the savings and the amount of the reserve reduction compared to the previous taxation period, if the savings and creating reserves (increase) the amount of the pirmstaksācij periods were included in taxable income; 4.50. the Declaration 48. line indicates recovered bad debts or the amount of izlaupījum, which included publications and for which the previous taxation periods has increased taxable income; 48.70.49. Declaration line indicates the amount of the reduction of the delay associated with the principal sum of taxes; 4.52. the Declaration of the queue specifies educational institutions free of charge the computing facilities and equipment the residual value of the taxpayer's financial accounting; 3.15. in row 51 of the Declaration indicate the amount of income from the disposal of shares; 4.54. declarations in row 52 tonnage tax specifies the amount of revenue it derives from its use in international traffic of ships and related activities; 4.55. the Declaration 53. line indicates the amount of the costs associated with the production of legal deposit, which under the legal deposit law delivered to Latvia's national library; 4.56.54. line of the Declaration indicate the amount of the costs incurred in providing the specialized job of the employee to physical or psychic ability limitation (disability group); 4.57.55. declarations on the line indicates the amount of the debt, for which the previous taxation periods has increased taxable income and the tax period for which have been made in the accounts; 4.58.56. line of the declaration specifies the amount by which the legal protection process or out-of-court redress process is deleted or reduced credit if they are included in the taxpayer's taxable income and the tax payer not specified expenditure; 4.59. the Declaration of 57. income line of the European Union or the European economic area, publicly traded securities, other than shares, transfer (including interest earned from bonds); 4.60. the Declaration shall indicate the line 58. late payment of money and the amount of the fine that deleted in accordance with the tax laws of the aid measure; 4.61. the Declaration in row 59 indicates the amount as part of a surplus from a cooperative society and forestry services cooperative society and is included in the tax period profit and loss statement; 4.62. the Declaration shall indicate the line of 60 University and College revenue earned as payment for the provision of vocational training, secondary education, vocational education and higher education programs; 4.63. the Declaration in row 61 universities indicates revenue from publicly executed and exhibited works that were in the process of pursuing organized artistic creativity; 4.64.62. the declaration line of school, College and research institution indicates income from independent research; 4.65.63. line of the Declaration indicate the research and development expenditure, including 39.2. line indicates the scientific staff in the technical or scientific staff costs, 39.3. line-to the scientific institution of the remuneration for the services and research in row-remuneration 63.3 certification, testing and calibration of testing institutions, certification and calibration services; 4.66. declarations 64. line indicates the increase in the value of the amount that occurred, overestimated the balance sheet and off-balance-sheet items or by estimating the fair value (excluding the increase associated with the change in foreign exchange rates); 4.67. the Declaration shall indicate the line 65. employee salary amounts calculated for the substitution of militia; 66. the declaration line 95, 4.68. indicates the increase in the value of the amount that occurred, by revaluing assets and liabilities or assets relating to the economic activities of transfer, merger or Division of a corporation; 67. the declaration line 4.69 indicates the increase in the value of the amount that occurred, overestimated in relation to the shares of the stock exchange, a merger or a division of a corporation; 4.70.68. line of the Declaration of the amount of compensation for involuntarily lost their land, buildings, and structures; 4.71.69. declarations specify the fixed asset on the line in case of replacement of earned income; 4.72. the declaration line of 70. specify the amount of dividends receivable from other persons; 4.73.71. line of the declaration specifies the related person transactions put the market value of that business partner increased the corporate income tax with taxable income; 4 .74A. 72. line of the Declaration indicate the share of losses, attributed on the basis of a declaration of partnership; 4.75.73. line of the Declaration indicate the other taxable income amounts decreasing in accordance with laws and regulations; 4.76.74. line of the Declaration indicate the taxable income the total reduction (loss increases) the amount of the Declaration 41 to 73 the total row; 4.77.75. line of the Declaration of taxable income, which is calculated by adding the Declaration 3, 40 and 74. the amount specified in the line; 4.78.76. line of the Declaration indicate the amount received as a State aid to agriculture or European Union aid for agriculture and rural development, but this amount does not exceed the amount specified in row 75; 4.79.77. the declaration line indicates the taxable income before loss coverage; 4.80. declarations 78. line indicates the amount of losses to reduce taxable income. 78. The declaration line contains the amount may not exceed 77. line of the Declaration. If the figure the Declaration in row 77 is negative, the losses in a given tax period cannot be covered and declarations 78. do not fill in the line; 4.81.79. Declaration on the line indicates the adjusted taxable income after loss coverage, which is determined from the declaration line 77. subtracting the amounts specified in row 78 loss amount; 4.82. the declaration line of 80. tax amount from the adjusted taxable income; 4.83.81. line of the Declaration indicate the foreign business income tax paid amount, but not more than the amount that would be equal to the calculated tax in Latvia for foreign earned income. 81.1 of the Declaration, and in row 81.3 81.2 points in a particular foreign country the amount of taxes paid (for each foreign individual); 4.84.82. line of the Declaration indicate the tax credit for eligible investment projects carried out in the framework of the initial long-term investment; 83. the Declaration 4.85. line indicates the contributor for tax credit not exceeding 20 percent of the 80 line of declaration amounts; 4.86.84. declarations on the line indicates the amount of tax the law "on enterprise income tax" 16, 17.2 and article 20.1 discount application. It is calculated from the declaration line 80 minus the amounts in 81, 82 and 83. lines; 4.87.85. line of the Declaration indicate the other tax rebates, including row indicates 85.1 corporate income tax credit, which is applied in accordance with the law "On the free ports and special economic zones"; 4.88.86. the declaration line indicates the amount of tax by another tax rebate or relief. It is calculated from the declaration line contains 84. amount less the amount specified on line 85.; 4.89.87. line of the Declaration indicate the corporate income tax credit for contributions made; 4.90.88. line of the Declaration indicate the corporate income tax credit agricultural enterprises; 4.91.89. line of the Declaration indicate the corporate income tax, taking into account the amount of the discount. It is calculated from the declaration line contains 84. subtracting the amounts to 87 and 88. lines; 4.92. the Declaration shall indicate the line of 90. associations of people with disabilities and other medical associations, foundations or funds transferred amount; 4.93.91. declarations on the line indicates the corporate income tax credit, which the Parliament approved a list of associations of people with disabilities included in corporations, medical, as well as other charitable fund of the Corporation; 4.94.92. line of the Declaration indicate the corporate income tax the amount of which corresponds to the statement or in line 86.89. the amount specified or calculated from the declaration line 89. amount less the amount specified on line 91.; 4.95.93. line of the Declaration indicate the tax year the estimated corporate income tax advance; 4.96.94. line of the Declaration indicate the tax year the paid corporate income tax advance; 4.97.95. Declaration line tax calculation results. It is calculated from the declaration line 92.94. amounts less the amount specified on the line; 96. declarations 4.98. line indicates the amount of tax and the date up to which the amount to be paid; 97. the declaration line 4.99. State tax refund amount and the date by which such amount is refundable; 4100. in annex 1 of the declaration specifies the provisions and reserves created in accordance with the law "on enterprise income tax", 7 and 8 and article 7.2 of which does not increase taxable income; 4.101. declarations in annex 2 specifies the information about such transactions performed with related parties the company, foreign company, associated companies, which are exempt from corporate income tax or that uses other law of the Republic of Latvia to the corporate tax reductions or exemptions, or with a related company, which by a taxable person consists of a group of companies (if the transactions with the same person used market value (price) methods for the determination of individual transactions is different or separate transactions are made at prices that does not correspond to market value, this transaction amounts indicates each line): 4.101.1. for transactions made at prices which do not meet the market value (price); 4.101.2. for transactions made at prices corresponding to the market value (price), if the transaction value is more than 5000 eur; 4.102. Declaration Annex 2 table specified in box 9 of the market value (price) and the value of the transaction (price) difference indicates 36. line of the Declaration; 4.103. the Declaration in annex 2 of the table specified in box 10 of the market value (price) and the value of the transaction (price) difference of 71. statement on the line; 1335. the Declaration in annex 3 shall be completed in partnership with your list of members, the members of the partnership, as well as contributions to the members of the taxable income or loss; 4.105. Annex 4 of the Declaration to be completed only for the tax period in which the completed in accordance with Cabinet of Ministers decision of investment project supported the original long-term investment, as well as for the tax period in which the tax credit is applied in accordance with the law "on enterprise income tax" 17.2 article; 4.106. Annex 5 of the Declaration shall be completed by taxable persons who apply to the corporate income tax credit donors in accordance with the law "on enterprise income tax" 20.1 article. It indicates the amount of donations and donation recipients, of which the taxable person during the period of taxation is sacrificed upon corporate income tax rebate. 5. This rule 1.1.2. the declarations referred to in (a) (annex 2) fills the apartment owners ' cooperative society, car garage owners cooperative society, a boat garage owners ' cooperatives and horticultural cooperative society. This company does not fill in the corporate income tax tax period Declaration (annex 1). 6. The provisions of 1.1.3. the declarations referred to in (a) (annex 3) fill the agricultural service cooperative society and forestry services cooperative society who meet certain eligibility criteria and its own pay no corporate income tax. 7. calculation of advance payments (annex 4) filled in as follows: 7.1. calculation of advance payments taxable in row 1 indicates the amount of tax on the relevant taxation period, without taking into account the tax rebates, which are shown in the Declaration (annex 1), 81, 82, 87, 88 and 91. line. A taxable person whose tax period is shorter or longer than 12 months, the calculation of the corporate income tax advance payments, calculated tax amount in the tax period divided by the number of months worked and multiplied by 12; 7.2. payment of the advance shall be calculated 2. line indicates the amount of tax multiplied by the Central Administration of statistics determine the consumer price index; 7.3. payment of the advance shall be calculated 3. line indicates corporate income tax advance payment amount that has been paid for out of taxation period the first month to the company's filing month; 7.4. calculation of advance payments in the calculation of line 4 corporate income tax advance payment of the monthly amount of corporate income tax amount, adjusted by the Central Statistical administration of defined pirmstaksācij the total annual consumer price index, minus the paid corporate income tax advance payment amount and the difference divided by the remaining number of months; 7.5. advance payments shall be calculated in the tax payer row 5 indicates "Yes" or "no" in response to a question, or period of pirmstaksācij the amount of the advance payment is reduced on the basis of the taxable person's application; 7.6. the calculation of advance payments 6. line indicates corporate income tax advance payment of the monthly amount of the pēctaksācij period from the first month to the company's filing month; 7.7. the advance payment is calculated 7. tonnage tax payer on the line indicates the tonnage tax monthly advance payment amount. This is calculated as the estimated tonnage tax amount by 12.8. This provision of the Declaration referred to in point 1.1 shall be filled in the calculation of the corporate income tax for the taxation period, beginning in 2015, and for subsequent taxation periods. 9. calculation of advance payments, fill in the calculation of the advance payment for the tax period the remaining months upon presentation of the Declaration for the tax period, beginning in 2015, and for subsequent taxation periods. 10. Be declared unenforceable in the Cabinet of Ministers of 20 December 2011 rules No. 981 ' rules on corporate income tax declaration of the tax period and the calculation of advance payments "(Latvian journal, 2011, 2013, 204. no; 189. no). 11. provisions shall enter into force on January 1, 2016. The Prime Minister is the Rapidity of the Newsletters Finance Minister John Rare annex 1. Cabinet of Ministers of 29 September 2015 by Regulation No 548 name taxable corporate income tax declaration for the tax period from ____ ____ ____ to ____ ____ ____ tax payer registration code industry NACE Rev. 2. Economic activities code name used in reference to the Declaration of the law "On enterprise income tax" articles. If the corporate income tax the taxable transaction during the period did not exist, then the corresponding "X" in box. 99. The Declaration, 100, 101, 103 and 102, 104 in the desired row response note with "". I. corporate income tax payer's taxable income for a taxation year 1. profit (loss) before tax calculation (4) 01 2. With economic activity related expenditure (article 4 and 5), including: 02 2.1. applying the coefficient 1.5 02.1 2.2. applying the coefficient 1.5 02.2 3. Taxable income (loss) (r. r. + 2.) 03 II. Taxable income (loss) (reduction) 4. Annual report of the specified asset depreciation and depreciated the value of intangible investment amount (article 6 (1) (d). 1. p.), including: 04 4.1. taxpayer's annual report shows the amount of depreciation of fixed assets in the new production of technological equipment, which the taxpayer to apply increasing rate (1.2 (d) of article 13.) 04.1 5. Fines, penalties and fines in the amount used, as well as the delay and other sanctions (article 6 1 d. p. 2) 05 6. izlaupījum unremunerated shortfall and amount (article 6 1 d. p.) 06         7. The cost of non-residents (6. 1. d. p. 4) (indicates if a taxpayer is deducted by the tax in accordance with article 3 (d) and 5 p 2, 8 d and 8.2 (d)), including: 07 7.1. remuneration for management and advisory services 7.2 remuneration of Latvia 07.1 in the use of property 07.2 7.3 payments to legal and natural persons who are, or have been created established Cabinet established under tax and duty free countries or territories 07.3 8. amounting to 60% of the used amount (article 5 1 d. p.) 08 9. Unsecured debts for the special reserve amount of increase (compared to the previous taxation period) created and presented in the accounts (except the provisions established in accordance with article 7, 7.2 and 9.1) and bad (lost) the amount of the debt, which includes costs directly (article 6 1 d. p.) 09 10. Loss from disposal of shares (6. 1. d. p. 8) 10 11. Losses from the European Union or the European economic area publicly traded securities other than shares (article 6 (1) (d). 8.1 p.) 11 12. Expenses related to the campaign and the European Union or the European economic area of publicly traded securities in the acquisition, disposal or storage of taxation period (article 6 (1) (d). 8.2 p.) 12 13. The amount of the expenditure incurred by the taxable person, the tonnage gaining revenue from the use in international traffic of ships and related activities (article 1 d. p. 9) 13 14. Tonnage tax payer's annual report shows the fixed asset depreciation and depreciated the value of intangible investments amount if these fixed assets and intangible assets used in generating revenue from the use in international traffic of ships and related activities (article 10 1 d. p.) 14 15. Interest payment the amount of the tax period (article 6 (1) (d). 11. p.), including: 15 15.1 the interest payment the amount of the excess over permissible interest payment amount (article 6.4 (d).), or 15.1 15.2. interest payments in proportion to the average volume of debt obligations of the quadruple over own funds (article 6.4 (d).) 15.2 16. employee contributions made to a good amount of private pension funds and the insurance premium amount for the employee life insurance (with accumulation of funds) in accordance with the law "on personal income tax" in article 8 the fifth paragraph, if the taxpayer on the last day of the tax period is the tax liability (article 6 (1) (d). 12. p.) 16 17. Expenses associated with the operation of a representative passenger car and maintenance (article 1 d. p. 13) 17 18. Expenses related to passenger car rental representative (article 1 d 14 p.) 18 19. interest payments associated with the representative of the passenger car purchase or rental (article 1 d. 15. p.) 19 20. Amount is reduced in accordance with article 9.1 of the law uncertain debts created accumulations, if the debt is recovered within three pirmstaksācij period of time after you created the unsafe debts provision (article 1. 18. p. d.) 20 21. the difference between the released (ceded) displays the value and the amount of money obtained for the transfer of the claim (effectiveness) to another person (article 6 (1) (d). 19 p.) 21 22. Pledged property maintenance costs and real estate tax payments, which are paid by a credit institution (article 6 (1) (d). 20. p.) 22 23. Agricultural Service cooperative society and forestry services cooperative society who meet certain eligibility criteria, divided into surplus in the part, which is subject to corporate income tax (article 6 (1) (d). 21. p.) 23 24. The amount of the expenditure related to article 6 of the law of the fourth part 18, 19 and 20 of that income generation (article 1 d. 22. p.) 24 25. The amount of the expenditure shown in the profit and loss statement and applied the law in article 6.6 of the coefficient (article 23 1 d. p.) 25 26. Research and development costs for which the applicable law is the fourth part of article 6.6 (6.1 (d) of article 24. p.) 26 27. Reserves and savings the resources intended for (except 7 and 8 of the law. the cases referred to in article), not including the 9. r. specified (article 3 (d).) 27 28. Expenditure on illegal exploitation of natural resources or use (article 3 (d).) 28 29. The impairment amounts arose, overestimated the balance sheet and off-balance-sheet items or by estimating the fair value (excluding the amount of the reduction that is associated with the change in foreign exchange rates) (article 5 and 5.3 (d)), including: 29 29.1. investment property the amount of the reduction which occurred, the balance sheet asset items revalue or appreciate the fair value (article 5.3 (d).) 29.1 29.2. biological assets the amount of reduction that occurred, the balance sheet asset items revalue or appreciate the fair value (article 5.3 (d).) 29.2 29.3. long-term investments held-for the amount of the reduction which occurred, overestimated the balance sheet asset items or by estimating the fair value (article 5.3 (d).) 29.3. Losses, 30 relating to the disposal of a representative passenger car (article 5.4 (d).) 30 31. Foreign (which are not members of the European Union or European economic area States) insurance companies on insurance premium payment amount for the services that are provided in Latvia or another Member State of the European Union or the European economic area countries registered insurance companies (article 6. d.) 31 32. The impairment amounts arose, overestimated the transferred assets and liabilities or assets in connection with a transfer of economic activities, merging or splitting (6.2) 32 33. the amount of the impairment caused by the converter in connection with the transfer of shares to the stock exchange, merging or splitting (6.3) and received 33 34.12 months not reinvested in the amount of the refund or the part about forcibly lose ground , buildings and parts of buildings (article 10 (3) (d).) 34 35. Amount of dividends receivable from dividend paying agent, who is a resident of a country or territory which is recognized as low-tax or tax-free country or territory (article 11 (2) (d).) 35 36. Transaction values the difference arising on transactions with related companies (article 12, 2. Annex) 36 37. fixed asset reconstruction, improvement or restoration work cost amount, if it is performed and they are not designed for the tenant lease agreement (article 13, 9. d.) 37 38. Taxable income part which applied, on the basis of a partnership of corporate income tax tax year Declaration (article 22 (d).) 38 39. other taxable income increasing amounts in accordance with the laws and regulations including: 39.1 39. _______________________________________________________________ 39.1   39.2. _______________________________________________________________ 39.2   39.3. ___ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ 39.3 40. Taxable income (loss) total increase (reduction) in the amount (+ 5.4 r. r. + r. + 6.7. r. + r. + 9 8. r. r. + 11 + 10. r. + r. + 12 13. 14. r. r. + + 15 + 16. r. r.. + 17 + 18. r. r. 19. + r. + r. + 20 21. 22. r. r. + + 23 + 24. r. r. r. 25 + 26 + 27 + r. r. + r. + 28 29. r. + r. + 31.30. r. + r. +. 32.33. r. r. + 34 + 35 + 36. r. r. + 37. r. + r. + 38.39. r.) 40 III. Taxable income (loss) (increase) decrease of 41. Fixed assets depreciation and disposal of intangible investment amount in accordance with article 13 of the law (article 6 (1) (d). 1. p.), including: 41.1 41. asset depreciation amount of new production technology equipment for which the taxpayer apply 1.2 (d) of article 13 (article 13, 1.1 (d).) 41.1 42. Real estate tax, lotteries and gambling tax and duty, of the products or services of organizing the lottery duty amounts that are not included in the Declaration 1. r., but in refers to the taxation period (article 4 d. p. 1) 42 43. Lost debt amount in accordance with article 9 of the law (article 4 d. p.), including: 43 43.1. the lost part of the amount in accordance with article 9 of the Act 1.1 part 44. Unsafe 43.1 displays special reserve for the amount of the reduction compared to the previous taxation period, if the savings and creating reserves (increase) the amount of the pirmstaksācij periods have been included in taxable income (article 4 d. p.) 44 45. The amount of revenue from the difference between the national and municipal property privatisation of all or part of the privatization certificate acquisition value and this property or part thereof, which privatized about certificates, sales price (article 6 (d). 4. p.) 45 46. The amount of revenue from the Corporation's negative goodwill, if privatized national or municipal corporation (article 4 d. p. 5) 46 47. Savings and reduction of the amount of reserves compared to the previous taxation period, if the savings and creating reserves (increase) the amount of the pirmstaksācij periods have been included in taxable income (6. (d) of article 6. p.) 47 48. Recovered bad debts or the amount of izlaupījum, which included publications and for which the previous taxation periods has increased taxable income (6. Article 4 (d). 6.1 p.) 48 49. Delay reduction amount associated with the principal sum of taxes (article 6 4. 7. p. d.) 49 50. Educational institutions free of charge the computing equipment and equipment the residual value of the taxpayer's financial accounting (article 8 4 d. p.) the amount of income from 50 51. disposal of shares (article 4 d. p. 9) 51 52. The amount of revenue that the tonnage tax will benefit from the use in international traffic of ships and related activities (article 10 4 d. p.) 52 53. Costs related to the production of legal deposit, which under the legal deposit law delivered to national library of Latvia (6.4 d of article 11. p.) 53 54. Costs to provide specialized job for an employee with a physical or psychic ability limitation (disability group) (article 4 d. 12. p.) 54 55. Debt amount, for which the previous taxation periods has increased taxable income and for which have been made during the tax period (article 6 4. 13. p. d.) 55 56. Amount, in accordance with the decision of the Court of Justice or the legal protection process of out-of-court redress process is deleted or reduced credit if they are included in the taxpayer's taxable income and are not reported in the expenditure of the taxable person (article 4 d. 14. p.) 56 57. income from the European Union or the European economic area publicly traded securities disposal (including interest earned from bonds), which are not shares (article 4 d. 15. p.) 57 58. Late payment and the amount of the fine, which is deleted in accordance with the tax laws of the aid measure (article 4 d. p. 16) 58 59. Amount as part of a surplus from a cooperative society and forestry services cooperative society and is included in the tax period profit and loss statement (article 4 d. p. 17) 59 60. University and College revenue earned as payment for the provision of vocational training, secondary education, vocational education and higher education programme (article 18 4 d. p.) 60 61. University revenue from publicly executed and exhibited works that were in the process of study organised within the artistic innovation (article 19 4 d. p.) 61 62. University, colleges and scientific institutions revenue from independent study (6. 4. in article 20 d. p.) 62 63. Research and development expenditure, determined in accordance with the law, the first paragraph of article 6.6 (article 4 d. p. 21), including: 63 39.2. scientific staff in the technical or scientific staff costs 39.2 39.3. the amount of remuneration to the institution for scientific research services in the amount of 39.3 63.3. certification, testing and calibration of testing institutions, certification and calibration services 64. The increase in the value of the 63.3 amount as a result, the balance sheet and converter off-balance-sheet items or evaluating it at fair value (excluding the increase associated with the change in foreign exchange rates) (article 5 (d)), including: 64 64.1. investment property the increase that occurred, overestimated the balance sheet asset items or by estimating the fair value (article 5.3 (d).) 64.1 64.2. the increase of the biological assets that occurred, the balance sheet asset items revalue or appreciate the fair value (article 5.3 (d).) 64.2 64.3. long-term investments held for sale in the amount of the increase that occurred, overestimated the balance sheet asset items or by estimating the fair value (article 5.3 (d).) 64.3.65 employees working part of the amount of wages calculated for the substitution of militia (article 18. 65 66. d.) the increase in the value of the amount that occurred, the cast to revalue assets and liabilities or assets relating to the economic activities of transfer, merger or Division of a Corporation (6.2) 66 67. The increase in the value of the amount of the transferred shares, overestimated in connection with the share exchange, consolidation or Division of a Corporation (6.3) 67 68. Compensation for involuntarily lost their land, buildings, and structures (article 10 (3) (d).) 68 69. in case of replacement of the asset acquired income (10.1) 69 70. Amount of dividends receivable from other persons (article 11 (1) (d).) 70 71. related party transactions the market value of the difference occurred for which the counterparty with increased corporate income tax on taxable income (article 12 (d).) 71 72. Loss, attributed on the basis of a partnership of corporate income tax declaration, tax period (article 22 (d).) 72 73. other taxable income amounts decreasing in accordance with laws and regulations, including: 73 73.1. _______________________________________________________________ 73.1   73.2. _______________________________________________________________ 73.2   73.3. ___ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ 73.3 74. Taxable income (loss) total reduction (increase) the amount (41 + 42. r. r. r. 43 +. + 44 + 45. r. r.. + 46 + 47. r. r.. + 48.49 r. + r. + r. + 50.51 + 52. r. r. r. 53 +. + 54 + 55. r. r. + r. + 56.57 + 58. r. r. r. 59 +. + 60 + 61. r. r.. +. 63.62 r. + r. + r. + 64.65.66. r. + r. + r. + 67.68.69. r. + r. + r. + 70 71 72 r. + r. + r. 73.) 74 75. Taxable income (3 + 40. r. r..-74. r.) 75 76. amounts received as State aid to agriculture or EU support for agriculture and rural development (article 4 d. p. 2, not more than 75 r. amount) 76 77. Taxable income before loss coverage (75. r. or ((75 – 76. r. r.) > = 0)) 77 78. Loss amount that reduces the taxable income in accordance with article 14 of the law (78.1. r. + 78.2. r., but not more than 77. r.) 78             78.1. pirmstaksācij period of loss amount (article 14 (d). d., 1.2, 1.1., 1.3. d and d 10 d.; not including the losses covered under law 1.4 (d) of article 14), including: 78.1 Pirmstaksācij period, the losses incurred to the tax period does not cover the loss amount of loss amount that reduces the taxable income during the tax period the amount of losses to be carried over to the next tax period 1 2 3 4 78.1.1.       78.1.2.78.1.3.       78.1.4.78.1.5.       78.1.6.78.1.7.       78.1.8.78.1.9.         Total: total: (indicate the amount of 78.1. row) together: 78.2. amount of loss is carried over, or put reorganizējot, combining or dividing the types of economic activities (article 11. d., d., 12 d 11.1 and 13 (d)), including: Pirmstaksācij 78.2 period the losses incurred to the tax period does not cover the loss amount of loss amount that reduces the taxable income during the tax period the amount of losses to be carried over to the next tax period 1 2 3 4 78.2.1.       78.2.2.78.2.3.       78.2.4.78.2.5.       78.2.6.78.2.7.       78.2.8.78.2.9.         Total: total: (amount indicated in row 78.2) total: 78.3. amount of loss covered, by transferring the losses to taxpayers of another country (article 1.4 (d).) 79. the 78.3 Adjusted taxable income in accordance with chapters I and II of the Act (77-78. r. r.). 79 80. Tax on adjusted taxable income (79. r. x tax rate _ _ _ _ _ _%) 80. IV tax rebates paid 81. Foreign corporate income tax amount, but not more than the amount that would be equal to the calculated tax in Latvia for foreign earned income (for each foreign individual) (article 16), including: 81 81.1. _______________________________________________________________ 81.1   81.2. _______________________________________________________________ 81.2   81.3. ___ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ 82.81.3 tax rebate on eligible investment projects carried out in the framework of the initial long-term investment (17.2 article, annex 5) 82 83. Tax discount for 85 percent of donors, donation amounts (article 20.1 (d).) (donated amount x 0.85 £ 80. r. x 0.2) 83 84. Tax amount by law 16, 17.2 and article 20.1 discount application (80.81. r. r.-82-83, r. r.) 84 85. other tax rebates or incentives including: 85.1. tax 85 discount in accordance with the law "On the free ports and special economic zones" (do not complete if 82. r. > 0) 85.1 85.2. _______________________________________________________________ 85.2   85.3. ___ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ 85.3 86. Tax amount after discount or other tax relief application (85.84. r-r.) 86 87. Tax rebate on eligible investment projects carried out in the framework of the investment (17.1) (fills in when 82. r. > 0) 87 88. Tax discount agricultural undertakings (article 18) (fills in when 82. r. > 0) 88 89. Tax amount, taking into account the discount (84. – 87 – 88. r. r.). 89 90. Disabled associations and other medical associations, foundations or funds transfer amount in accordance with article 21 of the law of 100% 90 91. Tax discount (91. r. = 89. r. If r 90.89. r. >) (do not complete if 82. r. > 0) 91 92. Tax amount in accordance with Chapter III of the Act (86.89. r. r. or, or 89-91. r. r.). 92 93. Taxation year tax calculated for the advance amount paid in the taxation year 93 94. tax expense amount 94 95. Tax calculation result (92-94. r. r.). 95 96. Bonus up to 96 97. Repayments (including payments for payments) and 97 g. information about filling in yes no Annex 98. Taxable person is created during the tax period, increased or reduced the provisions or reserves under section 7 or 8, 7.2. Article 98 if you answer "Yes", fill out and submit the Declaration in annex 1. If you answer "no", annex 1 of the Declaration is to be completed and should not be submitted.
  Yes No 99. Taxpayer during the tax period there have been transactions with related companies or foreign companies, which are exempt from corporate income tax or that uses other law of the Republic of Latvia to the corporate tax reductions or exemptions, or by a person related to the company or a related company, which by a taxable person consists of a group of undertakings (article 12 (2) (d).) Yes No 99 100. Taxpayers in tax period have been in business with another company or the person who is, has been created or established low-tax or tax-free country or territory (article 12 (d).) 99. Where a declaration or 100 100 rows selected answer "Yes", fill out and submit the Declaration in annex 2. 99. Where a declaration or row selected 100 the answer "no", annex 2 of the Declaration not to be completed and should not be submitted.
  Yes No 101. Partnership, which draw up and submit to the corporate income tax declaration, provides information on Partnership members and complete declaration 3. Annex to "a partnership member list, their contribution and the taxable income (loss)" (22.9 d of article.) 101 if you answer "Yes", fill out and submit the Declaration in annex 3. If you answer "no", annex 3 of the Declaration is to be completed and should not be submitted.
  Yes No 102. Taxable person during the tax period is done in accordance with the Cabinet decision of investment project supported the original long-term investment or tax rebate is applied in accordance with article 102 of the Act section 17.2 If you answer "Yes", fill out and submit the Declaration in annex 4. If you answer "no", annex 4, of the Declaration is to be completed and should not be submitted.
  Yes No 103. Taxable persons are donating public institutions, State enterprises, which delegated to the Ministry of culture national cultural features, as well as public benefit organization or in another EU Member State or EEA countries with which Latvia has concluded a Convention for the avoidance of double taxation and the prevention of tax evasion (when this Convention has entered into force), a registered non-governmental organisation, which works on Latvian public good conditions comparable status of the Organization in accordance with the relevant EU Member State or EEA State laws , and of donations apply discount under article 103 if 20.1 the answer "Yes", fill out and submit the Declaration in annex 5. If you answer "no", annex 5 of the Declaration is to be completed and submitted.   Annex 1: corporate income tax declaration to the tax period accruals and reserves created in accordance with the law, 7 and 8 of article 7.2 during the tax period from ____ _____ ____ to ____ ____ _____ and which does not increase the taxable income used in reference to the annex to the law "On enterprise income tax" articles.
1. Credit institutions shall make deduction of deposit insurance funds (7 during the tax period. Article) 01 2. carried out Cis deductions in special provisions do not secure debts during the tax period (article 3 (d) and article 7) 02 3. special reserve credit unsecured debt reduction during the tax period (article 7) 03             4. The insurance company made deductions in (technical) special reserves during the tax period (article 3 (d) and article 8) 04 5. Insurance companies (technical) special reserve decrease taxation period (article 8) Annex 05 2 corporate income tax declaration to the tax period transactions with related companies (persons) for the tax period from ____ _____ ____ to ____ _____ ____ used in reference to the annex to the law "On enterprise income tax" articles.
Details of the counterparty deal type used in market value (price) methods for the determination of market value (price) and the value of the transaction (price) difference value for which the counterparty increased taxable income (article 12 (d).) goods (products) other fixed assets purchased in the transaction of sales received given bought sold 01 02 03 04 05 06 07 08 09 10 title/name, taxpayer registration number or personal identification number/date of birth x x x x x x x x x x x x x country of residence x x x x x x x total Annex 3 corporate income tax declaration to the tax period of a partnership member list their contribution and the taxable income (loss) in the tax period from ____ _____ ____ to ____ ____ _____ No. PO box The members of the partnership name of Partnership members personal code/code in the register of taxable persons or other identification number for the country of residence and address part of the investment partnership (%) Taxable income (loss) in accordance with the partnership business income tax return (5 x Declaration 77. r.) Partnership members, natural persons – income (loss) share of the stock or the European Union or the European economic area the public circulation of securities transfer (5 x (57.51. the Declaration and the Declaration of the r-10, 11 and 12. r.)) Partnership members, natural persons – taxable income part of the lessons learned of partnerships received dividends (5 x Declaration 70. r.) Annex No 1 2 3 4 5 6 7 8 4 corporate income tax tax period for the review of the Declaration of eligible investment projects carried out in the framework of the initial amount of long-term investment and corporate income tax rebate for the tax period from ____ _____ ____ to ____ ____ _____ project industry NACE Rev. 2. Code name used in reference to the annex to the law "On enterprise income tax" articles 1. total eligible investment projects carried out in the framework of the original long-term investment amount 01 2. applicable total corporate income tax rebate (17.2), including: 02 2.1.25% (01. r. (50 million euro) x 0.25) 02.1 2.2.15% (01. r. (from 50 million to 100 million euro) x 0.15) 02.2 2.3. Cabinet maximum level fixed ___ ___% (01. r. (amount in excess of 100 million. euro) x ______) 02.3       2.4. ___ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ 02.4 3. Tax period of the applicable corporate income tax rebate for eligible investment projects carried out in the framework of the original long-term investment 03 4. Previous taxation periods applied to corporate income tax in the amount of discount for eligible investment projects carried out in the framework of the original long-term investment for the next 04 5. tax period subject to corporate income tax in the amount of the discount (02. r-03.-04. r. r.) Annex 05 5. corporate income tax declaration to the tax period report on donations and donation recipients, of which the taxable person donating, receiving a corporate income tax credit, the tax period from ____ _____ ____ to ____ _____ ____ used in reference to the annex to the law "On enterprise income tax" articles. According to the 5, 6, 7 or 8 box note with "".
Nr. PO box The name of the recipient of the donation donation receiving tax payer registration code of the country of residence of the recipient of the Donation is: Donation date (yyyy. URdd.mm.) Donation amount (in EUR) the budget authority of the Republic of Latvia, the public benefit organization non-governmental organisation, the EU or the EEA State Corporation that performs delegated country Ministry of culture cultural features 1 2 3 4 5 6 7 8 9 10 total tax rebate (85% of the total donated amount, but not more than 20% of the total amount of taxes) EUR (83. the Declaration indicate the line) Minister of finance John Rare in annex 2 of the Cabinet of Ministers of 29 September 2015 by Regulation No 548 cooperative society, the name of the owner of the housing cooperative society , car garage owners cooperative society, a boat garage owners ' cooperatives and horticultural cooperative society Declaration on distributed profits for the tax period from ____ ____ ____ to ____ ____ ____ tax payer registration code industry NACE Rev. 2. Economic activities code of the profit amount (euro) No. PO box Retained earnings of the beneficiary Shares value amount (euro) divided into profit share (euro) name, surname/name identity number/code in the register of taxable persons or other identification number for the country of residence and address of Finance Minister John Rare in annex 3 of the Cabinet of Ministers of 29 September 2015 by Regulation No 548 cooperative society name service cooperative society of agriculture and forestry services cooperative society who meet certain eligibility criteria, the Declaration the distributed taxable surplus for the tax period from ____ ____ ____ to ____ ____ ____ tax payer registration code industry NACE Rev. 2. Economic activities Code No. PO box Split the surplus part of the contribution of the beneficiary company (%) Expenses that are not related to economic activity and considered members distributed profit (surplus) parts of a split part of a surplus amount of taxable income (6 + 7). name, surname/name identity number/code in the register of taxable persons or other identification number for the country of residence and address of 1 2 3 4 5 6 7 8 total 100% x x x x Finance Minister John Rare in annex 4 of the Cabinet of Ministers of 29 September 2015 by Regulation No 548 name taxable corporate income tax advance payments calculation the taxpayer's registration code used in the calculation of the reference to the law "on enterprise income tax" articles.
The tax period from ____ _____ ____ to ____ ____ _____ 1. the tax period from ____ ____ _____ to _____ ____ ____ the estimated corporate income tax, without taking into account discounts (r-80 Declaration 81. r. 82-87, r. r.-88-91. r. r.). 01 2. Corporate income tax amount, adjusted by the Central Statistical Bureau determined consumer price index (1. r. x _ _ _ _ _ _ _ _ _ _ _ _ _ 02 3. Tax period from the first of the month until the company paid in the month of the corporate income tax advance payment amount 03 4. Corporate income tax advance payment of the monthly amount of the remainder of the tax period following the submission of the annual report of the company (article 23 of the law 1. d. p. 2) 04 the tax period from _____ ____ ____ to ____ ____ _____ Yes No 5. Taxpayer pirmstaksācij the period of payment of the advance shall be reduced, based on the taxpayer's application for the State Revenue Service 05 6. Corporate income tax advance payment of monthly amount from the first month to month of the annual report (2. r.: 12) (art. 23 (d). 1. p.) 06 7. Tonnage tax monthly amount of advance payments during the tax period from ____ _____ ____ to ____ _____ ____ (tax period estimated tonnage tax amount: 12) 07 Finance Minister John a Rare