Rules For Additional Declarations On Income, Earnings, Money And Other Savings, Possessions And Their Value In Exchange Form And The Order In Which The State Revenue Service On The Basis Of Calculation Determines The Individual Income Tax Payer's Taxab...

Original Language Title: Noteikumi par papildu deklarācijas par ienākumiem, ieņēmumiem, naudas un citiem uzkrājumiem, īpašumiem un to vērtības maiņu veidlapu un kārtību, kādā Valsts ieņēmumu dienests uz aprēķinu pamata nosaka iedzīvotāju ienākuma nodokļa maksātāja apliekamo ienāk

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/144286

Cabinet of Ministers Regulations No. 780 in Riga in 2006 (19 September. 48. § 12) rules on additional declarations on income, earnings, money and other savings, possessions and their value in Exchange form and the order in which the State revenue service on the basis of calculation determines the individual income tax payer's taxable income are Issued in accordance with the law "on personal income tax" article 22, third and eighth 1. determines the form of the additional Declaration on the sample enters ating income, money and other savings the property and its value in Exchange and the order in which the State revenue service on the basis of the calculation of the taxable income determined by size, as well as the procedure and time limits for the submission of the State revenue service information on individual income tax revenue, money and other savings, possessions and their value. 2. The State revenue service in determining taxable income, take the charger housing income tax payer income indirect calculation (calculation of income), examining the personal income tax (duty) and pay to the accuracy of the calculation. 3. Individual income tax payer income calculation can be done for the last three tax years in chronological order. 4. If the personal income tax year taxable income or declared in the State revenue service's accounts (notifications) reported residents income tax payer's income does not meet his expenses tax year and if that is not the source of expenditure of the State revenue service's accounts (statements) or personal income tax declaration submitted by the indicated in the individual income tax payer's income in the relevant tax year, and the year before the pirmstaksācij pirmstaksācij of the year , The State Revenue Service prepares the State revenue service information available on personal income tax revenues, earnings, money and other savings, possessions and their value in Exchange and, together with the additional declaration of personal income tax revenues, earnings, money and other savings, possessions and their value in Exchange (hereinafter additional declaration) for the taxation year (annex) sent to the personal income tax for the taxable person to fill out. If necessary, the State revenue service may require additional declarations for pirmstaksācij and pirmstaksācij of the year before. 5. Individual income tax payer additional declaration shall be accompanied by documents proving the origin of income, their structure and characteristics, as well as other information that it considers necessary to provide for the State revenue service before the income calculation. 6. Additional declaration consists of the summary and annexes that individual income tax payer fills according to actual information and news about income, revenues, cash savings and assets, taking into account each notes added to the annex. 7. Individual income tax payer is obliged to certify the additional declaration filling accuracy and perfection. With personal income tax payer's signature to certify additional Declaration on the taxation period is the basis for the calculation of income for the future. 8. If the individual income tax payer additional declaration does not add additional documents or information on income or expenditure, the nature of the income is used for calculation of the State revenue service of the information and of the Central Statistical Bureau statistics. 9. If the additional declaration form for individual income taxes paid, jam sent by post (registered mail), it is considered that the population entering ma taxable it has received on the seventh day after mailing the transfer of mail. Additional submission of the Declaration does not include the period during which the individual income tax payer in the objective and documented circumstances (for example, location in the hospital, residence abroad) can not submit the requested additional declaration within the time limit set by law. 10. If the individual income tax payer without valid reason, do not submit a completed supplementary declaration, believes that the State revenue of ta date information corresponds to the additional information to be included in the Declaration. 11. Individual income tax declaration filed the additional information in the State revenue service, confirms that all population: 11.1 income tax payer's tax year income is reflected in the personal income tax the State ranked mu service submitted in the supplementary Declaration and the documents accompanying it;
11.2. all property, money savings, liabilities to third parties and third party liability against the individual income tax to the tax year start and end are reflected in the supplementary declaration;
11.3. the supplementary declaration of completeness and accuracy of the information;
11.4. it has submitted all documents and information proving the Declaration. 12. The State revenue service's requested income calculation need his information the registry of the Republic of Latvia and the rest of the holder of information free of charge in the State revenue service shall be submitted not later than 30dien after receipt of the request. 13. the information holder may agree with the State revenue service on the extension for the submission of information, if, for any valid reason, it cannot provide the information that the time limit set in point 14, but submission deadline may not exceed 90dien of the receipt of the request for information. 14. If it is established that the taxable income of the population have been abroad more than 90 days tax year or received income from abroad, the State revenue service of bilateral contracts requires information from national tax administrations for the particular individual income tax payer income gained abroad or made (to). 15. Where, in accordance with the State revenue service's accounts (statements) indicated personal income taxpayer enters ating income tax declaration submitted by the indicated amount of income and the additional information presented in the Declaration of individual income tax payer's income is less than the amount of their expenses, the tax authority shall take a decision on the tax audit (audit). If the audit (audit) are confirmed this fact, the State revenue service on the basis of calculation determines the taxable income and the tax amount appropriate for individual income tax payer's property values growth in gum and State revenue service information available on individual income tax payer (also personal income taxpayer's transactions and revenue from operating activities) using one of the terms referred to in paragraph 16 of the methods or a combination of these methods, and giving specific methods or combination of methods of application. 16. The State revenue service tax audit (audit), in calculating income, the following methods shall be used: 16.1. capital increase method — personal income tax payer's taxable income is calculated as the personal income tax and the property belonging to the capital value of a clean, personal consumption expenditure and income, the difference between the declared;
16.2. the bank account method of movement — personal income tax payer's taxable income is calculated on the basis of the information provided by credit institutions for cash movements of individual income tax payer's accounts with credit institutions;
16.3. the expenditure method — personal income tax payer's income by having a circle is calculated as the total expenditure for the purchase of property, economic activities, as well as personal lifestyle and paying the difference between the income declared;
16.4. the addition method, individual income tax payer's income from operating activities are calculated on the basis of the State revenue service collected information on economic indicators indivi dual enterprises (economic operators) or similar operating conditions, taking account of the seasonal nature of economic activity and the nature of the other;
16.5. the cash flow method;
16.6. the above combos nation. methods 17. in the light of the State revenue service information, choose one of the rules referred to in point 16 of the calculation methods that provide personal income tax payer in advance of tax šējo income in periods of calculation. Prime Minister a. Halloween instead of the Minister of finance, Minister of Justice g. Grīnvald of the Ministry of finance submitted the attachment Cabinet of 19 September 2006, the Regulation No 780 attachment in Word format in place of the Minister of finance, Minister of Justice of g. Grīnvald