The Law "on Enterprise Income Tax" Rules For The Application Of The Rules

Original Language Title: Likuma "Par uzņēmumu ienākuma nodokli" normu piemērošanas noteikumi

Read the untranslated law here: https://www.vestnesis.lv/ta/id/139741

Cabinet of Ministers Regulations No. 556 Riga, July 4, 2006 (pr. Nr. 35) the law "On enterprise income tax" rules rules Issued in accordance with the law "on enterprise income tax" article 27 1. rules determine the law "on enterprise income tax" (hereinafter the law) the rules laid down for the application of the relevant taxpayers, in certain cases, provide for: 1. application of terms used in the law of the corporate income tax calculations;
1.2.ar determination of taxable income, taking into account the different conditions, as well as those in the law, restrictions and other conditions that affect the specific situation of taxable income;
1.3. conditions of the non-resident withholding tax on amounts paid;
1.4. specific conditions on taxable income for the adjustment of domestic enterprises and the permanent representations of non-residents, if they do business with people who are, have been, or established free and low taxation countries or territories;
1.5. the procedure for exemption from payment of the withholding tax, which the Latvian domestic company or permanent establishment of a non-resident person who is paid to have created or established free and low taxation countries or territories;
UR1.6.dar ons for the determination of the fair value method to be used and procedures to be used when transactions occurred between related companies;
1.7. payment of the advance detection methodology;
1.8. the practical application of the law to the illustrations and the calculation formula.
2. for the purposes of article 1 of the law as defined in the fifth subparagraph, the Compa rifts surrounding us the person is a natural person.
3. for the purposes of article 1 of the law of the twenty-third and twenty-fourth, with the participation of the parent company on subsidiary company meant both explicit and implied (through one or more of the Group's subsidiary participation), participation (example of indirect participation in article 1 of the law of the twenty-third and twenty-fourth part of the application of these provisions, annex 1).
4. in applying article 3 of the law, the first paragraph, in determining the taxable income of a partnership share in any of the Member of the partnership, shall take into account not only the amount of the investment in the partnership, but also off the cījum laid down in the Treaty, which refers to the profit-sharing ratio in a specific tax period.
5. in determining whether a non-resident permanent representation of Latvia are tax deductible, in addition to the law "on tax and duty" followed the requirements laid down in bilateral international agreements on avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital (hereinafter the Tax Convention).
6. If a tax Convention, the maximum rate is lower than the rates set out in law or have certain exemptions from taxation, the tax provisions of the Convention applicable in accordance with the procedure referred to in the laws that determine how applicable international treaties for avoidance of double taxation and the prevention of tax evasion tax relief provided. To the appropriate tax Convention, the taxpayer shall provide the resident's licence-application.
7. Article 3 of the law of the third paragraph shall apply if the economic operator is a foreign subsidiary or permanent establishment, whether the transaction is a non-resident in Latvia are treated as its permanent establishment in accordance with the relevant provisions of the Tax Convention (article 3 of the law of the third part of the example application — this provision 2 of annex 1).
8.No article 3 of the law referred to in the fourth paragraph, payments by Thai rates determined tax paid by non-residents, but only the withholding tax and resident contributions budget. Tax withholding and contributions to the budget of the company (including merchants who use the facilities in accordance with the laws that govern the application of the tax free ports and special economic zones) and koop, the budget authorities, organisations, foundations, associations, individual companies, farmers and fishermen holding, as well as those taxpayers who are not corporate income tax. Article 3 of the law of the fourth subparagraph shall apply where the non-resident receives revenue in Latvia, not through the permanent representation of Latvia. Depending on whether the non-resident has a permanent representative in the vanity or not, in Latvia the same payments can be taxing in different ways (the fourth paragraph of article 3 of application of these provisions, annex 2, paragraph 2 and 3).
9. Article 3 of the law referred to in the fourth paragraph, the resident or permanent missions to the non-resident payment regardless of the place of payment is treated as not resident in Latvia. Making payments to non-residents — physical person, corporate income tax withholding if the non-resident — natural persons — in Latvia does not constitute income to taxable income.
10. If, until the day a decision on dividends (the Latvian Central Depository participants in the status of the issuer, the calculation of dividend data Mama), the recipient of dividends, which is a company, resident in a Member State of the European Union, at least for two years continuously owned not less than for a given tax period the law, the transitional provisions laid down in paragraph 45 percent of the equity and voting rights in the company, which calculates dividends, then the recipient of dividends dividends paid to date (if paying dividends is the Latvian Central Depository member status of the issuer – four working days after dividend calculation date) submit the dividend the paying agent a written receipt. The acknowledgement shall state: 10.1 the recipient of dividends the name, registration number, address, country of residence;
10.2. information about the recipient of the dividend suspension and capital voting rights in the company, which pays dividends to the day when a decision on dividends, indicating how long the continuously owned not less than for a given tax period the law, the transitional provisions laid down in paragraph 45 percent of the equity and voting rights in the Corporation, which estimates the dividend payable;
10.3. the dividend recipient is aware of the statutory responsibility of the false news provision.
11. If, until the day a decision on dividends (the Latvian Central Depository participants in the issuer's status — dividend calculation date), which is the recipient of dividends the company — European Union membership State resident, less than two years continuously owned not less than for a given tax period the law, the transitional provisions laid down in paragraph 45 percent of the equity and voting rights in the company, which calculates and distributes the dividends, the dividend recipient to date of dividend shall be submitted to the State revenue service in article 3 of the law, part of the 4.1 bank guarantees in the amount of 10procent " the amount of the dividends.
12. The State revenue service territorial authority within five working days, issue the dividend recipient — the public, which is the country's membership of the European Union resident, a statement of the bank-guarantee receipt (inquiry form page — this provision in annex 3). A copy of the certificate shall be submitted by the company dividend paying agent.
13. The provisions referred to in point 12 of the bank guarantees shall contain the following information: lag 13.1 State revenue service territorial institution after the dividend cost of registration of the sātāj where the guarantee is provided;
13.2. the bank-guarantor (full name, registration number, registered address, country of residence) and the bank guarantee furnished-Officer (name, surname, signature);
13.3. the company-a resident of a Member State of the European Union, for which the guarantee is provided (name, registration number and its institutions which Kuma nosa registration, registered address, country of residence);
13.4. the Corporation (full name, registration number, registered office), which pays dividends to society — residents of a Member State of the European Union, for which the guarantee;
13.5. the amount of the guarantee of payment of 10 percent of the amount of the dividend amount (amount in LCY indicate the numbers and words);
13.6. confirmation that the bank-guarantor: the guarantee of the State revenue service territorial institution — beneficiary — to immediately pay the amount of the guarantee from the guarantee you receive the requested written confirmation of the requirement to pay and that the public — residents of a Member State of the European Union, in accordance with article 3 of the law of the fourth paragraph of part 1 has lost the right to tax is not deducted from dividends and has not paid corporate income tax;
8.5. claims and disputes related to guarantee, in accordance with the laws of the Republic of Latvia.

14. A taxable person who has rights to use the legislative act on taxation of free ports and special economic zones established corporate income tax discount, paying the remuneration for management and advisory services and payment for intellectual property legal, physical and other persons who are, or have been established for established laws and regulations established under the tax and duty free countries or territories tax withheld from these payments after interest rates 15 without the application of the law "on the free ports and special economic zones" in the third subparagraph of article 7, in particular the tax rebate.
15. in applying article 3 of the law of the fourth part, the objects of copyright and related rights and shall be fixed in accordance with the Copyright Act, as well as respect the provisions of the Convention.
16. in applying article 3 of the law of the fourth part, paragraph 4 payments on copyright (including related rights) or the right to use the copyright (without contrast to related rights) if they are related to computer programs, are subject to tax pursuant to article 3 of the law of the fourth part "b" of paragraph 4 (a) (applying the five interest rate). The payments are related to copyright or the right to use a copyright, but the payment for the use of the same physical labour which is protected by copyright, is not considered to be payment for the use of the copyright or the right to use the copyright for this work (article 3 of the law of the fourth part of application of copyright and related rights applicable to annex 2 of these regulations 4, 5, 6 and 7.)
17. in applying article 3 of the law of the fourth paragraph of point 4, related rights are performers, producers of phonograms, film producers and broadcasting rights. The object of related rights is performances and its fixation, background, and the gramm film broadcast. Related rights are performers, phonogram producers, film producers and broadcasting organisations or their successors in interest and assigns.
18. in applying article 3 of the law of the fourth paragraph of point 5, with consideration for the use of property in Latvia understand the rewards of both movable and immovable property.
19. in applying article 3 of the law of the sixth, with the Advisory services tions understands any consultancy services provided to taxable persons of Latvia or of a non-resident permanent representation (for example, in the provision of information, advice for different types of design and material (calculation, project, business plan), providing information on changes to accounting Pro gramm, market research and advertising, equipment and production technology market and other matters related to the economic operator's strategic development the production and marketing of a product, performing economic activities economic research). The application of the law service classified as advisory services, taking into account its economic content and nature, not merely the legal form.
20. Article 3 of the law on the application of the eighth part, the term "charges" means any payments that reduce the taxpayer's taxable income. The concept of "payment" includes interest, royalties, fees for services, payments to reimburse actual expenditure, payment of insurance premiums, cash and a guarantee deposit, which the residents or non – residents of Latvia for permanent representation in Latvia is paid to any person who is, has been created or established duty-free or low-tax country or territory, regardless of whether those payments to be paid in cash, by cash settlement or otherwise (in kind) as well as mutual norēķinuieskait. Given that the tax according to the rate specified by law to be withheld from all payments to offshore and low tax countries or territories tax costs at the moment, even if the relevant withholding pay must make in advance.
21. If the Latvian tax payer shall repay the loan and interest on loans received from a person who is, has been created or established duty-free or low-tax State or territory tax to be deducted only from the interest amount payable.
22. If credit institutions established in the Republic of Latvia of issued loans to a person who is, has been created or established duty-free or low-tax State or territory, then the credit institution to calculate its taxable income, is not entitled to apply article 7 of the Act in respect of a loan that was issued for that person.
23. If the person is located, has been created or established duty-free or low-tax country or territory, has the bank account registered in the Republic of Latvia in the credit institution and the person concerned from that account, making payments, which the recipient is a person who is, has been created or established duty-free or low-tax State or territory, and this payment is reduced as a result of the Latvian taxpayer's taxable income, then consider that these payments are made to the Latvian tax payer and they have applied article 3 of the law of the jam in the eighth.
24. If the Latvian taxpayer payments to individuals who are, or have been created established duty-free or low-tax country or territory are not exempt from the withholding tax in accordance with article 3 of the law on the eighth, but the Latvian taxpayer considers that as regards these charges are applicable to the persons referred to in article 3 of the law of the ninth part, taxpayers in the State revenue service territorial institution after its registration site before you submit the performance pay application-request (annex 4) on article 3 of the law of the non-application of the eighth subparagraph concerning his payments to these persons.
25. This provision the application referred to in paragraph 24, request the taxpayer shall indicate the nature of the transaction, and the applicable prices, explain what circumstances have established the need to carry out a transaction with a person in one of these countries or territories, certify that the transaction does not take place in Latvia to reduce the taxpayer's taxable income or to pay taxes, and that Latvia Latvian taxpayer or a person related to the taxpayer or a merchant (or permanent representation) is not directly or indirectly participated in person, the payee , documentary identifies people who directly or indirectly (through participation in another person, the more other people or other way) is the person receiving the payment, the actual owners, as well as any other relevant information that the State revenue service makes a decision. If the State revenue service requires that a taxpayer after the transaction, submit documents (for example, contracts, customs declaration, Bill of lading) or copies, confirming the actual execution of the transaction.
26. A taxpayer may not deduct tax, the application of article 3 of the law on the eighth, payments, which do not comply with article 3 of the law's fifth part 1., 2., and 3. the payments referred to in point, applying the 15 percent rate, only after the State revenue service a written authorization not to withhold tax from payments specified in the permit or authorisation from payments for these transactions.
27. The State revenue service examine the provisions referred to in paragraph 24 of the application-request and not later than 30 days after its receipt issued to the taxpayer a written authorization not to withhold tax or that the refusal to issue a permit.
28. This provision in the permit referred to in paragraph 27 of the State revenue service specifies what types of payments are subject to authorisation issued by, and the period of validity of the authorization. The State revenue service tax paid in Latvia may issue a general authorisation, applicable in respect of all taxable payments to be performed without specifying a particular transactions and their members (the payee).
29. in applying article 3 of the law and the ninth part of this article in determining whether any of the payments listed are not made to reduce the taxpayer's taxable income and paid or reduce the taxes payable in Latvia State revenue service: UR29.1.vai taken into account to make payments based on real economic activities;
UR29.2.vai the taxpayer need to build economic relations with people who are, have been, or been tax-free or low tax countries or territories, stems from his nature of economic activities to be carried out;
UR29.3.vai after payment of taxpayer's taxable income is not reduced at higher than if the recipient of the payment would be the Latvian tax payer-resident or non-resident Permanent Representative of vanity in Latvia;
UR29.4.vai the taxpayer, related entities or associated companies are not direct or indirect accomplice in the legal person that is created or established duty-free or low-tax State or territory;
UR29.5.vai Latvian tax payer and the person who is, has been created or established duty-free or low-tax country or territory is not considered linked enterprises. Article 1 of the law of the third subparagraph of paragraph 5;

29.6. other factual circumstances under which the relevant transaction takes place, or conditions that affect them, and on the basis of which the decision may be taken not to withhold tax in accordance with article 3 of the law on the ninth.
30. If, in applying article 3 of the law, the ninth part of the State revenue service has made this provision referred to in paragraph 29, the tax paid in the payments made to non-residents, and it is expected that the taxpayer's transactions undertaken in the future be uniform and involved in business trivia participation during the period of taxation will be one and the same person, the State revenue service is entitled to issue the permit does not withhold tax in accordance with article 3 of the law on the eighth of the payments to non-residents for the specific When determining the period of validity of the licence, not exceeding 12 months.
31. The State revenue service may not without justification refuse to authorise the taxable person shall not deduct tax in accordance with article 3 of the law of the ninth part, if the taxpayer has shown that article 3 of the law of the ninth part requirements and the requirements of this regulation which is necessary to get this permission.
32. The State revenue service has the right to withdraw this provision, paragraph 31 of the authorisation, if the tax administration process is based on the infor that lag suggests the true circumstances of the transaction concealment.
33. If the State revenue service, the application of article 3 of the law of the ninth part, revoke the authorisation does not withhold tax at the payment of the tax arrears of the principal sum and the delay of money is calculated from the date on which payment is made, from which was to be deducted tax.
34. A taxpayer may request the opinion of the Evaluation Committee of transactions according to the law "About taxes and fees" for article 39 if there is disagreement with the State revenue service on the market price of the transaction or market value assessment, carried out by a person who is, has been created or established in one of the free or low-tax countries or territories.
35. Article 4 of the law in the first paragraph, provides that, in determining the taxable entering mu, the taxpayer, the amount of profit is increased or reduced by the amount of losses it spending (or part of) an amount that is not directly related to the taxpayer's business operations, and the amount of losses that resulted in the taxpayer-owned social infrastructure maintenance. These expenses (loss) must be contained in the respective taxpayer income statement expense items.
36. in determining the taxable income of the permanent missions, in accordance with article 4 of the law the second part follow the laws that govern the non-resident mail vīg representation of the procedure for the determination of taxable income and tax payable of the arrangements and legislation on free and low taxation countries and areas. If the non-resident supplies (pass), the permanent representation of the goods for resale in the permanent representation of Latvia taxable income shall be reduced by the amount paid for the goods supplied to the independent merchant who works independently from the non-resident purchases goods and on market prices.
37. the main characteristics of permanent representation is that the Permanent Representative is a non-resident of vanity (a foreign merchant) and not its individual subsidiaries. In determining the taxable income of the permanent representation are not taken into account in the income and expenditure incurred in carrying out various duties (deployment of income or expenditure) between different non-residents (foreign merchant) components, that is, between the foreign merchant in the permanent representation of Latvia and the foreign merchant's other divisions (permanent representations) outside Latvia (except for interest payments made by foreign banks of permanent representation in Latvia).
38. The application of article 5 of the law on the first part of the taxpayer's taxable income is increased by the value of the gift which is less than the regulatory act on income subject to the payroll tax, paid by the employer established a gift and not added to the wage of the employee as additional income. If this is not done, the taxpayer apply penal sanctions for concealing taxable income. Article 5 of the law in the first part of the expenditure which is not related to the taxpayer's economic activity and which cannot be distributed to staff of the taxpayer's employees, increase the taxpayer's taxable income (tax payer's taxable income are examples of lināšan Pala law article 5 application of the first subparagraph, the rules in annex 5).
39. The minimum cost of staff in accordance with the laws or the terms of the Cabinet is operating expense item, and they cannot be considered to be expenditure which is not related to a taxpayer's business operations.
40. the costs of employee Personalizable training and the employer cover the tuition fees or student loans repaid principal on which do not have to pay personal income tax in accordance with the laws of the lands for which the agency or pay a payroll tax, is the expenditure related to the taxpayer's economic activity, with a signed written contract that paid for the construction of knowledge, skills and education will be used for the economic activity of the employer.
41. In accordance with the laws and regulations of the taxpayer paid compensation for employees or business partners damage accidents are considered operational expenses.
42. The taxable income does not increase the amount of expenditure for which the employer used to ensure drinking water acquisition by employees in the workplace.
43. The taxable income will not increase for the amount of expenditure which is paid by the employer, to ensure the protection of section 7, 8, 11, 12, 14 and 25 of the obligations, as well as the expenses for preventive health measures in sectors where working conditions require it (for example, vaccination against tick expenditure of forest workers or encephalitis vaccination against infectious diseases the pharmaceutical and health care personnel).
44. in applying article 5 of the law third, taxpayers use the existing apartments and communal holding objects, as well as education, culture, sports, catering and medical care institutions are considered social infrastructure objects, if that object or use the services provided by the authorities is not the taxpayer's business.
45. The application of article 5 of the law of the fourth part of the taxpayer to his taxable income should not be reduced by this paragraph the amounts specified, and any other sum whose payment is not economically linked to the taxpayer's economic activity. Checking the taxpayer taxable walk in ma, the State revenue service determines whether the expenditure is related to the taxpayer's business operations, as well as assess the essence and basis of payment.
46. The application of article 5 of the law's fourth, at the expense, not the growth associated with economic activities, plus product loss and write-off on the value of the goods that exceed the taxpayer's loss for the planned legislative tax period. The planned loss of regulatory tax period is calculated based on the actual value of the loss in the previous three tax periods. Newly formed businesses, as well as the participants of economic activity that the activity, the raw materials used or the production of the goods sold is significantly changed, the planned loss of yield is calculated based on the operator's taxation year projections and respecting the nature of the economic activity. If the item is set out in the loss of a special legislative act, the taxpayer loss provisions of goods shall be determined in accordance with the special regulations.
47. the taxpayer or izlaupījum due to shortage of loss amount shall be considered as incurred expenses associated with the taxpayer's economic activity, and on the amount of taxable income does not increase if the taxpayer has taken all possible measures to recover the lost iztrūkumo and izlaupījumo values, and about what had happened immediately announced the investigation authorities, and a decision is taken on the initiation of criminal proceedings or a decision on refusal to commence criminal proceedings.

48. For operating expenses, which do not apply article 5 of the law of the fourth part, be regarded as promotional expenses of winnings or prizes that you win, drawn, or essentially, economic analyst for advertising purposes by organising competitions, the results of which are reflected in the media, or by providing awards to other natural or legal person organized competitions, if this contest is the venue where the economic activities of the operator sa advertising the contest is organized to expand his production (services) markets, and membership in these competitions is not otherwise limited, as only providing that the participant must buy the item in question or answer a question. Article 5 of the law of the fourth part of the rule applicable if advertising campaign uses the prize money, which the recipient of the taxable person cannot be identified (for example, the banknotes are goods packed for you), and the law "on personal income tax" cases may not withhold individual income tax. Article 5 of the law the provisions of the fourth subparagraph shall not apply if the taxable person, of goods and services to the lottery law, obtained a permit to hold a lottery, a lottery of goods or services and pay a State fee in the amount of 25 percent of the Fund's return.
49. in applying the law of article 6, first paragraph, point 1, the taxpayer is subject to the financial accounting of fixed assets and intangible investments, depreciation and write-offs that reflect the fixed assets and intangible investments in physical, moral or other kind of value shows the actual loss and the taxpayer's actual profit or loss.
50. in determining the taxable income of the taxpayer, the taxpayer's off-balance sheet items revaluation results in the application of article 6 of the law, the fifth subparagraph shall not be taken into account.
51. The application of article 6 of the law, the first paragraph of point 2, taxable entering mu increases the costs for the reporting period included finance charges. This also applies to the amount of the penalty, calculated and paid in accordance with the law on taxes and duties ", the law" on personal income tax "and the law" on State social insurance ".
52. If the share capital of the Corporation that the State or local government part is greater than 50 percent, as well as financed from the budget of the institution or of the iztrūkumo izlaupījumo of loss is noted down in its financial accounting, answering to the article 6 of the law community, first paragraph, point 3 of the tax year taxable income increases by this amount. The taxpayer should take all possible measures to recover the lost iztrūkumo and izlaupījumo values, and the underlying should immediately notify the investigation authorities, which shall take a decision on the future of the criminal proceedings or taken a decision on the refusal to initiate criminal proceedings. If after such measures in future tax years concerned the loss amounts are recovered, then, in determining taxable income, the profit will be reduced by the sums recovered.
53. in applying the law, the first paragraph of article 6, paragraph 4, of the taxpayer's taxable income is increased by the amount of such costs, if the taxpayer does not have a non-resident from the payment after a certain extent or if payments were made via the electronic payment systems, and the cost of them at the moment could not withhold tax in accordance with article 24 of the Act. Tax on the amount concerned, in application of article 3 of the law laid down in the fourth paragraph, the rate to be paid if the taxpayer is exempt from corporate income tax evasion.
54. the taxpayer cost of the items, which contain the mark, traders attributed to advertising expenses, if the taxpayer, advertising a particular product, advertising campaigns within the reklamējam item adds some appropriate articles with the appropriate mark to promote demand for goods. If the value of the item reklamējam is up to 50 lats, then promotional items (with the relevant trade mark) must not exceed the advertised value of the goods. jam If the reklamējam value of the item exceeds 50 lats, then to consider the attached items (with the relevant trade mark) for promotional items, assess its value against reklamējam of the proportionality and the economic benefit from the subject (with the relevant trade mark) goods advertising campaigns. For tax amounting to consider taxpayer spending on entertainment items for tack, containing merchant mark and are distributed directly associated with a specific item in the mass campaign ads and reklamējam, to promote the company and its trademark.
55. Law 6 of the first paragraph of article 7, paragraph losses worth paper losses on the sales of such securities is selling: 55.1. shares and bonds that are not in the public circulation in accordance with the law on the financial instruments market;
55.2. shares and shares that entitle the holder to the document issuer's capital;
55.3. securities claims.
56. the damage from this rule 55, paragraph securities sales is the difference between the acquisition value of securities and their sale price.
57. the acquisition value of the securities is worth the paper the unit price and the amount of the costs that are directly attributable to the acquisition of the securities. The acquisition value of the securities used in determining the method of "first in, first out" (FIFO) or weighted average price method. If it is not possible to determine the costs that are directly attributable to the acquisition of securities, these costs, when determining the value of the acquisition of securities, is not taken into account.
58. The securities sales price is the amount of money that is received or receivable as consideration should be on the sale of securities and which is off the Commission amounts and payments for other securities sales directly related services.
59. the acquisition of securities (sales) day this provision in paragraph 55 min on the selected securities if the transfer date is not regulated by law, is the date specified in the contract, but if no such agreement, the date in which the transfer of ownership.
60. The law article 6, first paragraph, point 8 and article 6, paragraph 9 of part IV of the European Union Member States ' regulated markets listed securities, as well as the Member States of the European Union established the open Fund units even if they have not been included in one of the Member States of the European Union regulated market.
61. Application of law article 6, first paragraph, point 8, the tax period expenses related to publicly traded securities in the acquisition, determined according to paragraph 57 of these rules.
62. The application of article 6 of the law, the first paragraph of point 12, the taxable income is not brought in to be adjusted, if the approval of the annual report and the date of the taxable person has received the State revenue service certificate of absence of debts to the end of the reporting period and the period of the last day of the tax period up to the date of the approval has not carried out the previous taxation period corporate income tax return corrections that will increase tax payments. If, during the period from the last day of the tax period until the approval of the annual report and the date of any of the previous tax period has been declared in the information corrected and the correction is increased as a result of the amount of the tax payable by the taxpayer to the approval of the annual report of the day take calculated tax debt, the principal sum of the amount of the increase and delay payments to that correction of the Declaration could not be considered as debt amount on the last day of the tax period and could not apply the law article 6, first paragraph, point 12. If any of the previous taxation period declarations is adjusted until the last day of the tax period and adjustment payments are not made until the last day of the tax period, taxable income adjusted according to law article 6, first paragraph, point 12.
63. the taxable income is to be adjusted by law article 6, fourth paragraph, first referred to State and local taxes and property tax amount.
64. in applying article 6 of the law of the fourth paragraph of part 2, taxable mu reduced by comes the national and European aid amounts are lauksaimn mation granted under legislation on procedure is assigned to national and EU support for agriculture and rural development. Article 6 of the law of the fourth part of the meaning of paragraph 2, the aid to be considered as support under the business support Control Act.
65. in applying article 6 of the law of the fourth paragraph of point 9 of the tax period, revenue from sales of securities that are publicly traded, determined in accordance with the rules referred to in paragraph 56.
66. The application of article 6 of the law of the fifth, the tax calculation for protection shall not be taken into account in the pursuit of balance sheet items revaluation results. Profit or lose you, due to the change in foreign exchange rates, tax calculation takes into account the needs and included in taxable income of the taxpayer.

67. Article 6 of the law, sixth paragraph, applicable to any type of insurance the insurance premium payments, noting that insurance is directly related to the taxpayer's economic activity.
68. in applying article 6 of the law, the sixth part of the taxpayer's taxable income should not be an increase of insurance premiums paid by the taxpayer to the Member States of the European Union of insurance companies. If the Member States of the European Union of insurance companies of the taxpayer not ciešamo insurance service types still secure, then the taxpayer's taxable income is also necessary to increase the insurance premiums paid by the taxpayer to other insurance companies.
69. The taxpayer taxable income of the tax period shall be included in the insurance premium part of the amount of that tax period concerned received in the back when the insurance contract was concluded has expired, but the cover of the case have not fallen.
70. in applying the law, the second paragraph of article 6.2, the economic activities in the transfer, merger or Division of the taxpayer funds the basic net book value for the purposes of calculating the tax becomes the basic features of the original value for the purposes of calculating the tax for tax paid in the jam, who has taken over the asset.
71. On the debt obligations of article 6.4 of the law first and the meaning of the second subparagraph shall be considered only in its debt obligations for the tax period is calculated on interest payments, with the exception of article 6.4 of the law referred to in the fourth paragraph.
72. Article 6.4 of the law the first and second subparagraphs shall apply to all types of interest payments on debt obligations, including interest payments paid on finance lease (leasing) and factoring with recourse rights deals.
73. Article 6.4 of the law the first and second subparagraphs shall also apply to a taxpayer that is reflected in the annual report, the amount of equity is negative. Making law in the second paragraph of article 6.4 in certain calculations in the taxpayer's annual report which reflected the equity is negative, the calculation of the own funds of the conditionally accepted the number "0". The taxable person who is not an economic activity of separate own funds, law of the second paragraph of article 6.4 don't measure, but taxable income increased by interest payments, calculated according to the law, the first paragraph of article 6.4.
74. the tax period for the average burden of debt obligations, take into account both in local currency and foreign currency loans and credits received. With respect to debt obligations in foreign currency shall apply accordingly to central statistical average credit * des rate foreign currency credit issued.
75. the average amount of debt obligations to the law of article 6.4 of the first and second subparagraphs shall be considered the meaning of the debt obligations of the annual weighted average, which is calculated by adding the value of the debts of the last date of each month (except the last month of the tax period), plus half of the debt obligations of the values at the beginning of the tax period and half of the debt obligations of the values at the end of the tax period and the amount obtained then being divided by the number of months during the tax period. If debt obligations with the vendor, not the entire tax period, the average amount of debt obligations to the law of article 6.4 of the first and second subparagraphs terms calculated by adding the value of the debt each month last date (except in the last month of the tax period or month when the relationship ends (if it ends in the middle of the tax period)), plus half of the debt obligations of the values at the beginning of the tax period or month when the obligation arises (if they occur in the middle of the tax period) and half of the debt obligations of the tax period in the value of the last date of the month or the last date of the month, when the relationship ends (if it ends in the middle of the tax period), and the amount obtained then being divided by the number of months during the tax period, containing specific commitments (article 6.4 of the law liability of average calculation example — this provision in annex 6).
76. in applying article 7 of the law, with no debts probably understands its obligations to the credit institution debt incurred in acquiring credit institution the claim (debt) securities, and in accordance with the financial and capital market Commission issued rules to create special provisions. Article 7 of the law don't measure in respect of the special reserve created shares and others worth the paper with fixed income, participation in the share capital of related companies, own shares to cover losses in case of theft, as well as fixed assets.
77. The application of article 9 of the law, with lost debts understood to include debt, which recovery is used for assignment transactions or factoring without recourse.
78. The application of article 9 of the law in the first part of paragraph 7 of the criteria relating to the debtor's debt collection efficiency considerations in the Court, this criterion applies to the customer — natural persons — debts.
79. If a customer — an individual — is dead and his heirs take over the obligations of article 9 of the law, the first paragraph of point 7 shall be applied, on the basis of the judgment of the Court of Justice for recovery of the debt of the deceased debtor's heirs and the bailiff on the drive. If the customer — natural persons — something the State that agrees to the rules of law shall apply on the basis of a court decision on the termination of the proceedings specified in the decision approving the property of the deceased debtor to the jurisdiction of the State.
80. Article 10 of the law on the application of the fourth part of the example mentioned in annex 7 of these rules.
81. If a corporation — dividend paying agent, the application of other laws in certain corporate income tax reductions or exemptions, are completely or partially exempt from corporate income tax, then under article 11 of the law the taxpayer — the recipient of dividends included in its taxable income, the proportion of dividends receivable profit part that has not been subject to the corporate income tax. With other laws understand those rules that a domestic taxpayer gives the right to tax discounts or incentives, but not on the general corporate income tax, calculation and payment principles (the law on taxation of free ports and special economic zones "). If the corporate income tax rebates or incentives will be introduced yet another law, that application of the proportional reduction in the budget of the securities to corporate income tax in the amount of the dividends received from the operations analyst saimn thighs that uses a given statutory corporate income tax reductions or exemptions, will be taxed in proportion to the benefit received, or discounts.
82. The application of article 11 of the law third, fourth and fifth, the taxpayer shall submit to the State revenue service foreign tax authorities approved the document that contains the dividend paying agent's country of residence, as well as documents (copies), with the participation of the beneficiary of the dividends of the certified portion of paying dividends — — non-resident capital and voting rights.
83. in order to determine the law article 12 of part two, 2, 3, and 4. the goods referred to in paragraph (products, services) market price or market value of the transaction, apply one of these rules, or 84 85.86. the methods referred to in points.
84. The comparable uncontrolled price method: 84.1. method: a method that compares related transaction between mu took the prices charged by the related company and with it related merchant comparable price or with another unrelated salīdz in Albania, the trader's price reference conditions (comparable uncontrolled price method example — this provision of the annex 8);
52.3. method applies, if you make transactions in goods or services whose price is comparable to the non-merchant transaction prices, or if it is possible to make a sufficiently fine adjustment to exclude transactions of significant difference to the transaction value of the goods, the price of a product or service.
85. the resale price method: 85.1. method: a method based on the price at which the goods (products) purchased from a related company, is sold on unrelated economic operator. That price reduced to gross profit, from which the Reseller shall bear the cost of sales and administration, gaining the appropriate profit, taking into account the transaction providing the functions performed, risks associated with them, use them and other business factors affecting value. The result is considered to be the market value of the transaction (or goods, the market price of the product) (the sales price for example — this provision 8 of annex 2);
85.2. the method shall be applied to the purchase of goods, the reseller business where the next salesperson selling product next person, greatly adding to the product value and preserving its identity.
86. the cost allocation method:

86.1. method: a method by which the market price of the transaction is determined by the supplier of the goods sold or cost of services provided on a product (service) delivery related company, plus the appropriate mark-up costs, any supplier comparative transaction applied to an unrelated komer Santa, taking into account the transaction providing the functions performed, risks associated with them, the assets and other business factors affecting price (cost allocation methods for example this rule 8. in paragraph 3 of the annex);
86.2. method of goods (product) supplier (manufacturer) or service provider you transactions if the transactions concerned subjects has not invested a significant and unique intangible property.
87. If this rule 84.85.86., or methods are not referred to in the following to determine which goods (products, services) market price or market value of the transaction, you can use this rule 88 or 89 method referred to in the paragraph.
88. Business net profit method: 88.1. method: a method in which the value of transactions (goods, the price of a product or service) is determined to deal direct and indirect eligible costs plus a net profit but premium, taking into account the transaction must in the definition of functions performed, risks associated with them, and other business assets or goods the value of price-determining factors (business net profit example — this provision of Annex 8, paragraph 4);
88.2. method applies as in the resale price method or the cost allocation method (this provision in accordance with 85 and 86. cases) if the merchant carries out additional functions and the corresponding cost mark-up compared with the capacity of the economic operator concerned of unrelated financial indicators do not provide sufficiently accurate results.
89. the profit split method: 89.1. method: a method that is used if the related companies make related transactions or participate in consecutive transactions involving the supply of goods or provision of services, cycle, which can not be assessed separately. For example in making that this method, you must first determine the mutually related companies transactions undertaken lead in total profit. After the transaction, the functional analysis in assessing the economic operators involved in each transaction performed, the risks associated with them and other business factors affecting prices, profits are distributed among them according to the economically justifiable profit distribution, as agreed in unrelated businesses (profit sharing example — this provision 8. in paragraph 5 of the annex);
89.2. method applied to interdependent transactions when the Dad finds nesais can not send merchant comparable transactions as well as transactions involving several related companies with involvement of intangible property or without it.
90. This rule 84, 85, 86, 88 or 89. transactions referred to in points or the market value of the goods (products, services) market price determination method choice, depending on the nature of the transaction and the associated business functions performed, risks associated with the use of assets and other transaction value influencing factors. To define the law article 12 of part two, 2, 3, and 4. the goods referred to in paragraph (products, services) market price or market value of the transaction, that rule 84, 85, 86, 88 or 89. transactions referred to in paragraph 2 or the market value of the goods (products, services) market price of set methods can be combined.
91. The application of the goods (products, services) market prices or the determination of the transaction value method to determine the comparable transactions or in Albania are salīdz operating workers, States: 91.1. associated company transactions, or transactions carried out in a string function and related risk comparability with business sector concerned and similar geographical market existing independent economic analyst in similar transactions carried out functions and related risks and assets used as well as other business factors affecting prices;
UR91.2.dar partitions of the subject of comparability, it is the company's deliveries related or have purchased goods (products) or services provided or received salīdz in the early stage of an unrelated merchant related transactions.
92. in applying any of these rules, 85, 86 84.88.89, or the market value of those transactions or goods (products, services) market price discovery methods: UR92.1.sal īdzinām functions is the production, research and development, marketing and distribution of goods, advertising, marketing and financing to ensure youth and other functions;
UR92.2.sal īdzinām risks, depending on the functions may be carried out by the market risk, vendor and customer risk, risk associated with products subject to currency fluctuation risks and losses associated with the production of the equipment or the failure of an investment in a particular product for research and development, risk insurance and guarantees and other risks;
UR92.3.par comparative business or merchant check if at least one of the following conditions: 92.3.1. no difference (if any) between the comparable transactions or between economic operators carrying out these transactions may not significantly affect the price of unlimited competition;
UR92.3.2.var perform mathematical calculations and reasonably accurate adjustments for financial data, to exclude such comparable transactions in a significant difference found.
93. The application of this rule 84, 85, 86, 88 or 89 of the transaction referred to market value (the product (product) market prices) detection methods, you can use the Organization for economic cooperation and development, the document "transfer pricing guidelines for multinational businesses and tax administrations".
94. Article 12 of the law, the fourth subparagraph shall apply in accordance with the laws on free and low taxation countries and areas.
95. If a fixed asset is used in economic activities, the application of article 13 of the law, the first paragraph, it must not include any of the law article 13, first paragraph, point 1 the following asset categories, so it is not included in the calculation of depreciation in accordance with this article. When a fixed asset is used in economic activities, but then someone in the tax period off (for example, scrapped, sold, given away with the purchase of the lease), the core resources category in the annual depreciation calculation rule in article 13, first paragraph, the procedure laid down in paragraph 4, but reduced by the taxpayer's financial accounting the specified fixed assets residual value is turned off and the natural disasters or forcibly lost the residual value of the fixed asset.
96. The application of article 13 of the law, fixed asset inventory tax you get used for calculation of sorts, subject to the following conditions: 96.1. the first category of fixed assets, the body of the fifth category of funds and assets that are not used for economic activities or SAIM used only in part — for each asset individually in accordance with the provisions of the model in annex 9;
96.2. assets — production technology equipment purchase, starting with January 1, 2006, and the article 13 of the law-part 1.2 for each asset individually in accordance with the provisions of annex 10 put that model;
UR96.3.otr, third and fourth categories of fixed assets: total for all categories in accordance with the provisions of the model provided for in annex 11;
59.9. taxable persons registered and operating in one of the eligible areas, in particular, in accordance with these rules 12 and 13 of the sample referred to in the annex;
96.5. intangible assets depreciation is calculated for each individual intangible investments in accordance with the provisions of the model in annex 14. ';
96.6. depreciation of fixed assets and intangible investments value write-off calculation summary calculation under this provision 15. adapt the sample referred to in Kuma.
96.7. fixed asset depreciation calculation summary taxpayers who registered and running special assisted area, calculated in accordance with the rules referred to in annex 16.
97. This provision 9. "__ categories fixed asset depreciation calculation" fill order: UR97.1.2.ail er "original value" category indicates the value of the fixed asset in the balance sheet date, when starting to use the asset in economic activity in the remaining categories, or value if the category contains these rules 70 and 106 cases referred from another company take over asset;
UR97.2.3.ail er "Value changes — up" + "specifies the amount by which the increase in the value of the fixed asset if a revaluation occurred due to the privatization of the company or pursuant to laws and regulations. This box indicates the cost that significantly increases the production potential of the asset or the extended life (adding or replacing parts or components);

UR97.3.4.ail er "Value changes a reduction" – "specifies the amount by which the reduced value of the fixed asset if a revaluation occurred due to the privatization of the company or pursuant to laws and regulations. This column also shows off the asset component or part of the balance sheet value. If the replaced parts or components of the balance sheet value is not calculated separately, indicate the depreciated replacement cost;
UR97.4.5.ail er "off value" indicates "off or natural disasters or other force in the lost book value of the fixed asset or the remaining value, if the category from the categories off another company passed the basic feature (this rule 70 and 106 cases referred to in paragraph);
UR97.5.6.ail er "adjusted value" indicates the adjusted value of fixed assets: 97.5.1. the tax period in which the asset starts depreciating tax needs to be value in this box is calculated using the formula: 2. + 3.-4.-5. box;
97.5.2. the next tax periods indicated in this column value is calculated using the formula: 6 the previous tax period. + 3.-4.-5. box;
UR97.6.7.ail çš "Value from which to calculate the taxation period depreciation," noted: 97.6.1. value calculated in the tax period in which the asset starts depreciating tax needs, using the formula: 2. + 3.-4.-5. box;
97.6.2. the value of the next tax periods, calculated using the formula: 10. box + 3.-4.-5. box;
UR97.7.8.ail er "taxation period depreciation (column 7 x rate%) indicates the tax period depreciation calculated using the formula: 7. box the value multiplied by the doubled interest rate fixed for the relevant category of basic features of the law article 13, first paragraph, point 1;
UR97.8.9.ail er "accumulated depreciation" indicates the accumulated depreciation tax, adding the previous taxation period in box 9 of the specified value and the calculated depreciation during the tax period indicated in box 8;
UR97.9.10.ail er "residual category value after tax period you get to deduct" indicates the net book value of the asset, calculated using the formula: 7. repeated box – box 8. The value specified in this box must be obtained also using the formula: 6.-9. box.
98. This provision of the annex 10 "fixed asset depreciation calculations for a new production technology installation filling order:" UR98.1.2.ail er "original value" category indicates economic activity in the fixed asset acquisition or creation of a value or the residual value of a general emergency, if the category contains the following rules 70 and 106 cases referred from another company take over asset;
UR98.2.3.ail er "adjusted initial value of categories (box 2 x factor)" indicates the adjusted categories of fixed assets original value, the value in column 2 multiplied by the article 13 of the law set out in part 2;
UR98.3.4.ail er "Value changes — up" + "indicates costs that significantly increases the production potential of the asset or the extended life (adding or replacing parts or components);
UR98.4.5.ail er "Value changes a reduction" – "stop" indicates the asset component or part of the balance sheet value. If the replaced parts or components of the balance sheet value is not calculated separately, indicate the depreciated replacement cost;
UR98.5.6.ail er "off value indicates the balance sheet value of the fixed asset that is switched off or due to natural disasters or other force lost or the remaining value, if the category from the categories off another company passed 70 of these rules in the asset and 106 cases referred to in paragraph;
UR98.6.7.ail er "adjusted value" indicates the adjusted value of fixed assets: 98.6.1. the tax period in which the asset starts depreciating tax needs to be indicated in box 7, the value is calculated using the formula: 3. + 4.-5.-6. box;
98.6.2. the next tax periods 7. maximum value in the column is calculated using the formula: 7 the previous tax period. + box 4-5-6. the aisle;
UR98.7.8.ail çš "Value from which to calculate the taxation period depreciation," noted: 98.7.1. value calculated in the tax period in which the asset starts depreciating tax needs, using the formula: 3. + 4.-5.-6. box;
98.7.2. the value of the next tax periods, calculated using the formula: 11 the previous tax period. + box 4-5-6. the aisle;
UR98.8.9.ail er "taxation period depreciation (box 8 x rate%) indicates the tax period depreciation calculated using the formula specified in box 8: the value multiplied by the doubled interest rate fixed for the basic products concerned, the emergency law for a general article 13, first paragraph, point 1;
UR98.9.10.ail er "accumulated depreciation" indicates the accumulated depreciation tax, adding the previous tax period indicated in box 10 of the value and the calculated depreciation during the tax period indicated in box 9;
UR98.10.11.ail er "residual category value after deduction of the tax depreciation" indicates the estimated net book value of the asset, calculated using the formula: 8.-9. box. The value specified in this box must be obtained also using the formula: 7.-10. box.
99. This provision of the annex "__ 11 categories of fixed asset depreciation calculation" fill order: UR99.1.2.ail er "original value" category indicates the body concerned categories of funds assets, which were purchased during the tax period or created and the tax period is used in commercial activity, or the remaining value, if the category of categories contains these rules 70 and 106 cases referred from another company take over assets;
UR99.2.3.ail er "Value changes — up" + "indicates costs that significantly increases the production potential of the asset or the extended life (adding or replacing parts or components);
UR99.3.4.ail er "Value changes a reduction" – "stop" indicates the asset component or part of the balance sheet value. If the replaced parts or components of the balance sheet value is not calculated separately, indicate the depreciated replacement cost;
UR99.4.5.ail er "off value indicates the balance value of fixed assets, which are excluded or natural disasters, or other forced lost, or the remaining value, if the category of categories excluded assets transferred to another enterprise (this rule 70 and 106 cases referred to in paragraph);
UR99.5.6.ail er "adjusted value" indicates the adjusted value of fixed assets: 99.5.1. the tax period in which the fixed assets begin depreciating tax needs to be indicated in box 6, the value is calculated using the formula: 2. + 3.-4.-5. box;
99.5.2. the next tax periods 7. maximum value in the column is calculated using the formula: 6 the previous tax period. + 3.-4.-5. box;
UR99.6.7.ail çš "Value from which to calculate the taxation period depreciation," noted: 99.6.1. value calculated in the tax period in which the fixed assets depreciation of runs tax needs, using the formula: 2. + 3.-4.-5. box;
99.6.2. the value of the next tax periods, calculated using the formula: 10 the previous tax period. + box + 2 box 3 box 4 box 5;
UR99.7.8.ail er "taxation period depreciation (column 7 x rate%) indicate the taxation period depreciation calculated using the formula: 7. box the value multiplied by the doubled interest rate laid down for the category of the asset concerned the law article 13, first paragraph, point 1;
UR99.8.9.ail er "accumulated depreciation" indicates the accumulated depreciation tax barriers, summing up the previous taxation period in box 9 of the specified value and the calculated depreciation during the tax period indicated in box 8;
UR99.9.10.ail er "residual category value after tax period you get to deduct" indicates the estimated residual value of fixed assets calculated by using the formula: 7. box-box 8. The value specified in this box must be obtained also using the formula: 6.-9. box.
100. This provision of the annex "__ 12 categories of fixed asset depreciation calculation for taxable persons registered and running special assisted area filling order:" UR100.1.2.ail er "original value" category indicates the asset book value of the fixed asset when starting to use the economic activity, or the remaining value, if the category of categories contains these rules 70 and 106 cases referred from another company take over asset;
UR100.2.3.ail er "adjusted initial value of categories (box 2 x factor)" indicates the adjusted categories of fixed assets original value, the value in column 2 multiplied by the law article 13, first paragraph, the coefficient defined in point 9;

UR100.3.4.ail er "Value changes — up" + "specifies the amount by which the increase in the value of the fixed asset if a revaluation occurred due to the privatization of the company or pursuant to laws and regulations. This box indicates the cost that significantly increases the production potential of the asset or the extended life (adding or replacing parts or components);
UR100.4.5.ail er "Value changes a reduction" – "specifies the amount by which the reduced value of the fixed asset if a revaluation occurred due to the privatization of the company or pursuant to laws and regulations. This column also shows off the asset component or part of the balance sheet value. If the replaced parts or components of the balance sheet value is not calculated separately, indicate the depreciated replacement cost;
UR100.5.6.ail er "off value indicates the balance sheet value of the fixed asset that is switched off or due to natural disasters or other force lost or the remaining value, if the category from the categories off another company transferred asset (this rule 70 and 106 cases referred to in paragraph);
UR100.6.7.ail er "adjusted value" indicates the adjusted value of fixed assets: 100.6.1. the tax period in which the asset depreciating, start applying the law article 13, first paragraph, the coefficient defined in point 9, 7. maximum value in the column is calculated using the formula: 3. + 4.-5.-6. box;
100.6.2. the next tax periods 7. maximum value in the column is calculated using the formula: 7 the previous tax period. + box 4-5-6. the aisle;
UR100.7.8.ail çš "Value from which to calculate the taxation period depreciation," noted: 100.7.1. value calculated in the tax period in which the asset depreciating, start applying the law article 13, first paragraph, the coefficient defined in point 9, using the formula: 3. + 4.-5.-6. box;
100.7.2. the value of the next tax periods, calculated using the formula: 11 the previous tax period. + box 4-5-6. the aisle;
UR100.8.9.ail er "taxation period depreciation (box 8 x rate%) indicates the tax period depreciation calculated using the formula specified in box 8: the value multiplied by the doubled interest rate laid down for the category of the asset concerned the law article 13, first paragraph, point 1;
UR100.9.10.ail er "accumulated depreciation" indicates the accumulated depreciation tax, adding the previous tax period indicated in box 10 of the value and the calculated depreciation during the tax period indicated in box 9;
UR100.10.11.ail er "residual category value after deduction of the tax depreciation" indicates the estimated net book value of the asset, calculated using the formula: 8.-9. box. The value specified in this box must be obtained also using the formula: 7.-10. box.
101. This provision of the annex "__ 13 categories of fixed asset depreciation calculation for taxable persons registered and running special assisted area filling order:" UR101.1.2.ail er "original value" category indicates core resources category concerned the asset value that is used in this tax period, in particular in economic activities located in assisted areas, or the remaining value, if the category of categories contains these rules 70 and 106 cases referred from another company take over assets;
UR101.2.3.ail er "adjusted initial value of categories (box 2 x factor)" indicates the adjusted categories of fixed assets original value by multiplying the value specified in column 2 of the law article 13, first paragraph, the coefficient defined in point 9;
UR101.2.4.ail er "Value changes — up" + "indicates costs that significantly increases the potential for production of fixed assets or extended operating time of the tion (adding or replacing parts or components);
UR101.3.5.ail er "Value changes a reduction" – "stop" indicates the asset component or part of the balance sheet value. If the replaced parts or components of the balance sheet value is not calculated separately, indicate the depreciated replacement cost;
UR101.4.6.ail er "off value indicates the balance value of fixed assets, which are excluded or natural disasters, or other forced lost, or the remaining value, if the category of categories excluded assets transferred to another enterprise (this rule 70 and 106 cases referred to in paragraph);
UR101.5.7.ail er "adjusted value" indicates the adjusted value of fixed assets: 101.5.1. the tax period in which the fixed assets starts depreciating, if used in economic activities located in assisted areas in particular, indicate in box 7 value is calculated using the formula: 3. + 4.-5.-6. box;
101.5.2. the next tax periods 7. maximum value in the column is calculated using the formula: 7 the previous tax period. + box 4-5-6. the aisle;
UR101.6.8.ail çš "Value from which to calculate the taxation period depreciation," noted: 101.6.1. value calculated in the tax period in which the asset depreciating, start applying the law article 13, first paragraph, the coefficient defined in point 9, using the formula: 3. + 4.-5.-6. box;
101.6.2. the value of the next tax periods, calculated using the formula: 11 the previous tax period. + 3. + 4.-5.-6. box;
UR101.7.9.ail er "taxation period depreciation (box 8 x rate%) indicates the tax period depreciation calculated using the formula specified in box 8: the value multiplied by the doubled interest rate laid down for the category of the asset concerned the law article 13, first paragraph, point 1;
UR101.8.10.ail er "accumulated depreciation" indicates the accumulated depreciation tax, adding the previous tax period indicated in box 10 of the value and the calculated depreciation during the tax period indicated in box 9;
UR101.9.11.ail er "residual category value after tax period you get to deduct" indicates the estimated net book value of the asset, calculated using the formula: 8.-9. box. The value specified in this box must be obtained also using the formula: 7.-10. box.
102. This provision of the annex 14 "intangible investment depreciation calculation" fill order: UR102.1.2.ail er "" specifies the initial value of intangible investment initial value;
UR102.2.3.ail çš "value, minus the estimated taxation period depreciation," noted: during the tax period, 102.2.1. start depreciating intangible investment, 2 the value in box;
102.2.2. the next tax periods, value, using the formula: 6 the previous tax period.-4. aisle;
UR102.3.4.ail ER ' estimated annual depreciation "indicates under linear (steady) method estimated annual depreciation of intangible investment;
UR102.4.5.ail er "accumulated depreciation" indicates the accumulated depreciation tax, adding the previous taxation period specified in column 5 of the value and the calculated depreciation during the tax period specified in column 4;
UR102.5.6.ail er "residual value after depreciation of the tax period in the report of" a calculated intangible investment residual value, which is calculated using the formula: box 3-4 box. The value specified in this box must be obtained also using the formula: 2.5. box.
103. Annex Aizpildotš provisions 15. "depreciation of fixed assets and intangible investments value write-off calculates summary", all the categories of fixed assets and intangible investment calculations (9, 10, 11, 12, 13 and 14) respectively named columns of the specified total. 6. In the box the maximum value is obtained using the formula in the box 3-4 box. The same value must be obtained also using the formula: 2.5. box.
104. the noteikumu16. Aizpildotš attachment "fixed asset depreciation amortization calculation summary taxpayer registered and running special assisted area", specifies the categories of all assets (9, 10, 11, 12 and 13), named the columns specified in the totals. 6. In the box the maximum value is obtained using the formula in the box 3-4 box. The same value must be obtained also using the formula: 2.5. box.
105. Article 13 of the law in the first part of paragraph 2 shall only be carried out by the accounts specified in fixed asset depreciation calculations in accordance with that article. The law does not set fixed asset accounting financial accounting.
106. In application of article 13 of the law, if the company reorganisation of society that such assets at the time of the reorganisation which ceases to exist, the category of original value increase of public note attached tax calculation to determine the residual value after depreciation deduction of the tax period.

107. Under article 13, first paragraph, point 8 land, works of art, antiques, jewelry and other pamatlīdzek barriers, which are not subject to physical or moral depreciation (such as Museum or fixed assets, which are similar), as well as specific investment opinions, biological assets and held-for long-term invested ating that a taxable person has chosen to assess fair value depreciation calculation.
108. for the purposes of calculating the Tax software program, created by the same taxpayer, and for consideration for software license agreement written down in accordance with the depreciation of the fixed assets for the third category down the rate.
109. On intangible investment costs to obtain a concession considered Latvian laws allowed payments directly related to the acquisition of concessions. If the concession rights acquisition for the concessionaire undertakes to transfer to the State share of future profits, the profit tax law meaning not considered intangible investment costs to obtain concessions.
110. If the concession is granted for a period which is shorter than ten years, but patents, licenses or trademarks — for a period of less than five years, the value of the scrapped term (during the tax period) to which the concession is issued, patent, license or trade mark.
111. In application of article 13 of the law the seventh paragraph, the renter must not include the value of the fixed asset depreciation calculations.
112. Tax calculation purposes shall also take into account the depreciation amount in donations (donations) received, legacy, and other pamatlīdzek that is allowed for payment, but which are used in economic activities. In determining the taxable income not taken into account the depreciation amount calculated for the basic features that are not used for economic activity. When a fixed asset is used in economic activity in the part of the tax period, it lists for each category separately, and this tax period the amount of depreciation that has been calculated in accordance with article 13 of the law, divided by 12 and multiply by the number of months in which the asset was used in economic activities.
113. If the taxable person that works in special assisted area and the rest of the national territory, of the tax period during which the asset is being applied to the law article 13, first paragraph, the coefficient laid down in paragraph 9 of this area moves outside the permanent functioning of the special assisted areas, then the calculation of the depreciation of the fixed assets, move the law article 13, first paragraph, point 9 is applicable only for the period during which these basic features were used in economic activity in the special assisted area.
114. Article 14 of the law on the meaning of the third subparagraph of the commercial companies or companies operating budget koop is the activity with the largest proportion of the taxpayer's total turnover. If the two-year period before the change of control, have been different types of operating activities, then it is considered the key activity, which had the highest average proportion. If a change of control at the time of the fixed operating way in one of the five following change of control for the taxation period, no longer the activity with the largest share of the total turnover of the taxpayer, the taxpayer is not five tax periods after the change of control saved the previous core form and loses the right to cover the losses.
115. Losing the right to cover the losses, the taxpayer to clarify the previous taxation period (starting with the tax period in which the change occurred in the contra les) taxable income, increased by the amount of losses carried forward, which built up before the tax period, when a change of control, and cover during the tax period in which the change of control, and in subsequent taxation periods. An increase in the amount of the tax from the tax period taxable income the increase considered overdue tax payment sājum that calculates the increase and delay the principal sum money according to the law "About taxes and duties".
116. in applying article 14 of the law on the eighth, the taxable income of the tax period shall be reduced by any period of pirmstaksācij loss from sales of securities, if the taxation period income from the sales of securities are included in taxable object.
117. in applying article 15 of the law, the first paragraph, the tax credit in accordance with the law "On the free ports and special economic zones" shall apply to the amount of the tax by law 16 and article 20 discount applies.
118. in applying article 16 of the law, the foreign tax paid in foreign currency recalculated in dollars after the Bank of Latvia exchange rate on the date of the payment of tax.
119. in applying the provisions of the Tax Convention to avoid double taxation, the release method or credit method in accordance with the specific provisions of the Tax Convention.
120. If under the provisions of the Convention shall apply the termination method, to avoid double taxation, are not taken into account in the foreign country (for example, Lithuania) gained income which the taxpayer received, using the established permanent representation there. Taxable income SAMA know about taxpayer tax period revenue amount that gained abroad and included in the taxpayer's income statement, and the taxable income is increased by the amount of the costs associated with the revenue generating and included in the taxpayer's income statement. Applying the exemption method in accordance with the provisions of the Tax Convention, a taxpayer with a corporate income tax taxation year is presented in the State revenue service of the foreign tax administration approved document indicating permanent missions gained income and amount of tax paid.
121. The application of the laws specified in article 16 of the rebate, taxpayers with business income tax declaration submitted to the taxation year of the foreign tax administration approved document confirming the income and tax charged mo pay abroad. A taxpayer that corporate income tax taxation year at the time of submission of the Declaration does not submit the foreign tax administration approved the document, which confirms the taxed income and tax mo payment abroad, the document may be filed with the corporate tax return tax year.
122. Article 18 of the law, part of the fourth agricultural activities also include tree planting, poultry farming, beekeeping, rabbit keeping and zvērk the pīb. Inland waters fisheries is fish farming bodies — private waters or the taxpayer transferred in water use.
123. Article 20 of the law applying in the first part of the budget authority in monetary donations received and used them in the order established by the laws.
124. Article 20 of the Act applies only to part 2.1 donators, which are laid down in article 20 of the law donations made, starting with the December 14, 2005.
125. the budget of the authority in accordance with article 20 of the law's fourth year, not later than 1 March of the pēctaksācij shall be submitted to the Treasury and published in the newspaper "journal" or another newspaper report about the amount of donations received, donors and donations.
126. in applying article 22 of the law, the first paragraph shall comply with the statutory procedures for corporate income tax for the tax year of the completion of the Declaration. If the taxpayer during the taxation year end to pay tax, liquidation or reorganization, corporate income tax declaration submitted to the taxation year no later than 30 days after the extraordinary (closing or winding-up) the approval of the balance sheet.
127. in applying article 22 of law eighth, agricultural service cooperative society you shall draw up a declaration of its members split the excess and surplus allocated to each Member and shall have 30 days following the approval of the annual report, no later than the law "on the annual accounts of companies" the prescribed period shall submit it to the State revenue service a whole. the Rial body by location.
128. in applying article 22 of law eighth, owner of the budget of the Housing Society, koop car garage owners cooperative society boat garage owners cooperative societies and horticultural cooperative society shall draw up a statement of retained earnings and retained earnings for each recipient and to the tax year following the April 1, submit it to the State revenue service territorial institution by location.
129. for the purposes of article 22 of the law of the tenth, the taxpayer, the income statement is reflected in the partnerships the income part of the adjusted taxable income on these amounts, but taxable income increased partnerships corporate income tax tax year calculated in the Declaration of taxable income or loss.
130. The application of article 23 of the Act 1.1 part, advances the report no more than once a month.

131. the individual (family) Enterprise (also a farmer and fisherman Syme vanity), on which its owner pirmstaksācij revenue period has been paying individual income tax and the tax period in which are registered as corporate income tax, the advances made during the tax period in the following order: UR131.1.par each month of the tax period the first month to the month in which the holder has submitted the annual income declaration for the pirmstaksācij period (but no later than 1 April) an amount equal to one twelfth of the tax, which is calculated from the operating income of the taxation period prior to the period of pirmstaksācij, and adjusted in the light of certain Central Statistical Bureau of the pirmstaksācij the total annual consumer price index;
UR131.2.par each month for the remainder of the tax period, the amount of which is determined by calculating the difference between the business owner of the year's income statement for the period pirmstaksācij the calculated income tax from business income (adjusted in the light of certain Central Statistical Bureau of the pirmstaksācij the total annual consumer price index) and the tax period in the first few months until the owner's annual income statements of present month (including) the amount of taxes paid and dividing the difference by the number of months that of the Declaration a month remaining until the end of the tax period;
131.3. If the calculated monthly advance payment amount is less than 500 lats, the advance payment can be made on a quarterly basis of article 23 of the law in the fifth subparagraph, the time limit specified.
132. for the purposes of article 23 of the law on the eighth, corporate income tax, established (created) in the tax year, you can voluntarily make tax advance payments for the year pēctaksācij also in January, February, March and April.
133. If, after the examination of the tax administration estimated corporate income tax for the tax period is increased or decreased, compared to the taxpayer's specified tax corporate income tax declaration before the taxation year, the tax inspection paid an advance must be based on the tax administration's examination of the estimated corporate income tax for the tax period.
134. in applying article 24 of the law in the first part, on the cost of the income shall be deemed to be the moment when the taxpayer's accounts are reduced vendor — non-resident, that is, when the real is paid out in article 3 of the law on the fourth or the eighth the amount in question, or the moment when the vendor is made — non-residents — reduction of liabilities by the taxpayer and non-resident mutual settlement including the taxpayer's accounting records, or vendor.
135. in applying article 24 of the law in the first part of the income of the paying agent to the 15th date of the following month the State revenue service a whole. the Rial body report (annex 17) — corporate income tax statement of the charges associated companies or persons associated with the company. A certificate shall be submitted, even if the payment was made in settlement between clearing the way.
136. in applying article 24 of the law the second part, the income of the paying agent: 136.1. until the 15th date of the following month the State revenue service territorial institution shall submit an overview of the non-resident would enter prises and tax paid in Latvia (annex 18);
issued by non-residents to 136.2. proof of income generated in Latvia and withholding (annex 19). If necessary, you certify, approve the State revenue service territorial institution, in which the taxpayer, the income the paying agent — registered.
137. If article 12 of the law referred to in the third subparagraph of the tax withheld in full, not from the taxpayers recover the unchallenged in order according to the law "About taxes and duties".
138. The application of the transitional provisions of the law of 28, taxpayers whose total securities sales income taxable in ma in suitable calculation procedure comes to January 1, 2001 has changed the law in relation to article 6, first paragraph, paragraph 7 and article 14 in the eighth amendments this tax period, the tax period incurred losses from the sale of securities are included in the calculation of taxable income and covers the chronological order of the next five tax period other securities sales taxable income.
139. The application of the transitional provisions of the Act in paragraph 37, the taxpayer taxable income reduced by 20 per cent of the accrued interest paid amounts you incurred to December 31, 2002. The accrued interest payments the taxpayer is entitled to reduce the taxable income in the next five in each of the tax periods, during the tax period taxable income reduced by 20 percent of the total amount. The application of the transitional provisions of the Act in paragraph 37, concerning the payment of accrued interest amount shall be considered an interest payment in respect of which the taxpayer has increased taxable income for the previous taxation periods (under article 6 of the eighth part of the editorial, which was in force until July 22, 2003) and for which the taxable person was entitled to reduce taxable income in future periods.
140. A taxpayer who started the article of law 17.1 discounts (in force until 31 December 2005), is entitled to apply it after this article off all tax periods in succession to the tax period, when the taxpayer loses the right to apply the discount.
141. Be declared unenforceable in the Cabinet in 2000 by SEPTA, br 19 Regulation No 319 "the law" On enterprise income tax "applied knowledge" (Latvian journal, 2001, 112 no; 2002, 97. No; 2004, nr. 66).
142. the rule applicable to the July 1, 2006.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: rules applicable to 1 July 2006.
 
The Ministry of finance submitted version of annex 1 of the Cabinet on July 4, 2006, regulations no 556 examples of indirect participation article 1 of the law of the twenty-third and twenty-fourth part of application 1. Jsc "BELC" owns 75% of SIA "LC" capital and voting rights. In turn JSC "LC" owns 60% of SIA "BEL" capital shares and voting rights. Thus SIA "BELC" indirect interests in the LLC "BEL" exceeds 50%, in JSC "BELC" can control the "LC" decision making, which in turn, through its impact by the majority of SIA "BEL", may influence its decisions.
2. Jsc "BELC" owns 55% of SIA "ACO" capital and voting rights and 60% SI ' LC ' capital and voting rights. In turn JSC "ACO" owns 30% of SIA "BEL" capital shares and voting rights, but the "LC" Ltd. owns 22% of SIA "BEL" capital shares and voting rights. Thus SIA "BELC" indirect interests in the LLC "BEL" exceeds 50%, in JSC "BELC" can control the "BEL" decision making, using their majority influence "and SIA" LC "EYE", which together may affect decision making in JSC "BEL".
Minister of finance, Ministry of finance Spurdziņš o. submitted version of the annex 2 to the Cabinet on July 4, 2006, regulations no 556 law article 3, third and fourth subparagraphs of application of foreign company 1 (non-resident) "" uses the LATC natural person j. Smith-(Latvian residents) about the "sales agent" LATC in Latvia. J. Buchanan is empowered to contract, on behalf of "the LATC" which j. Smith regularly used. So "the LATC" has permanent representation in Latvia. Permanent representation of the profit for the year is 10000 lat, IIT-8000 dollars, tax, applying a 15% interest rate,-1200 lats. "The LATC" directly (not through permanent representations – j. Buchanan in person) a year have been sold to consumers in Latvia, totaling about 80000 dollars the same goods which are sold through the permanent representation of Latvia. That should be taken into account, including permanent representation in the non-resident's taxable income "LATC" directly earned income, you must report the expenditure related to be included in income. Expenditure related to the income generation of 60000lat. So the permanent representation in that income liable to corporate income tax, is 8000 dollars + 80000 60000 lats-LVL = 28000 LVL. In this case the tax is 4200.
2. the BELC is a corporation, (B) a resident of the State. It provides consulting and management services to the Corporation that is the LATC resident. Advice is provided to the country B which regularly arrives at the LATC. The pay of BELC LATC services 100000 dollars a year. In this case the BELC not permanent representation in Latvia, but the received payment for BELC services taxed in Latvia after 10 interest rate in accordance with article 3 of the law of 2 of the fourth part.

3. the BELC is a corporation, (B) a resident of the State. It provides consulting and management services to the Corporation that is the LATC resident. Advice is provided in Latvia that regularly attend the BELC specialists who teach the LATC in leading employees. The pay of BELC LATC services 100000 dollars a year. In this case, the actions of BELC analyzes the law "About taxes and duties" of the eighth article 14 paragraph 3 of part a, which States that if the non-resident provides services, including consultancy, management and technical services through its own employees or associated personnel ", believes that the non-resident has a permanent establishment BELC in Latvia. In this case, the representation of taxable income shall be determined in accordance with the law and regulations for the permanent representation of the non-resident taxable income and tax evasion.
4. the ACO is a corporation, (A) a resident of the State in dealing with software development. The LATC is a corporation, the Latvian residents who bought software and deal with this reproduction of computer programs, as well as with copies of the distribution. According to the contract concluded between the royalties paid to the LATC (also a systematic) Act on it the right to use the software and receive the right to reproduce the software to distribute. The LATC under the contract can get the right also to rent computer programs, computer programs for commercial reproduction needs, translate, adapt and transform any computer programs, and reproduce the results thus obtained (without prejudice to the rights of the person who alters the program), as well as making available to the public for a computer program, using wires or individually selecting other types of access. In both cases, of the consideration that the cost of the EYE, the LATC collects corporate income tax in accordance with article 3 of the law of the fourth paragraph of part 4 of the "b" section.
5. the ACO is a corporation, A State resident. It creates computer software. The LATC is a corporation, the Latvian residents who bought their business software programs use a one-time payment for the received computer programs (copies). In this case, the contract may include a condition that the LATC is allowed to reproduce the software for use on your corporation's departments (branches), but may not be under contract to sell computer programs, lease commercial purposes, reproduce, translate, adapt and transform any computer programs, and reproduce the results thus obtained (without prejudice to the rights of the person who alters the program), as well as making available to the public for a computer program, using wires or individually selecting other types of access. In this case, the remuneration of the EYE is not considered payment for intellectual property and from its corporate income tax withheld in accordance with article 3 of the law of the fourth paragraph of part 4 of the "b" section.
6. the ACO is a corporation, A State resident. It creates computer software. The LATC is a corporation, the Latvian residents who buy a certain number of replica of a computer to its spread. The LATC under the contract may not be a computer program to rent commercial purposes, reproduce, translate, adapt and transform any computer programs, and reproduce the results thus obtained (without prejudice to the rights of the person who alters the program), as well as making available to the public for a computer program, using wires or individually selecting other types of access. In this case, the remuneration of the EYE is not considered payment for intellectual property and from its corporate income tax withheld in accordance with article 3 of the law of the fourth paragraph of part 4 of the "b" section.
7. A corporation's "the LATC ' core business includes satellite channel (program) (retranslēšan) in Latvia in its cable tv network. Corporation "" LATC has contracted with a non-resident, the television company under this agreement the Corporation "LATC" undertake to ensure non-television company television retransmission in Latvia. Contracts permit the rebroadcasting of non-resident program without the right to make any changes to the agenda and content of the programme. In this case, take into consideration that the retransmission by cable means any loops through or over the air, including that by satellite, of television or radio programmes broadcast, simultaneous and unchanged retransmission unhindered through a cable or microwave system, and also note that, if a non-resident-television company reserves the right (ownership) on your program, the domestic Corporation to make payments to non-residents-television company fulfils the requirements for the related rights owner exclusive rights and in this case, the domestic corporations payments made to non-residents is for related rights. In accordance with article 3 of the law of the fourth part 4. " a "point of corporate income tax in this case, by 15 percent, and the rate of payments for related rights.
Minister of finance Spurdziņš o. 3-Annex 19 ZIP 112 kb