Cabinet of Ministers Regulations No. 41 in Riga 2006 10 January (pr. Nr. 2 13. §) rules on annual declaration of income of the population and its filling order issued in accordance with the law "on personal income tax" 38. the second paragraph of article i. General questions 1. approve the annual declaration of income of the population (hereinafter referred to as the Declaration) sample form (annex) and the Declaration by the established procedure.
2. the Declaration form consists of: 2.1 the annual income declaration (D) (hereinafter Declaration (D));
2.2. annexes: Declaration 2.2.1. Tax year in the Republic of Latvia to gain income D1 (hereinafter referred to as D1pielikum);
2.2.2. Physical persons (resident) in foreign earnings in D2 (D2pielikum);
2.2.3. Income from economic activity (hereinafter D3pielikum), D3;
2.2.4. the eligible expenses on education and healing services tions D4 (hereinafter referred to as the D4pielikum).
3. Individual income tax payer (hereinafter taxable person) who is resident in the declaration specifies all of the Republic of Latvia during the tax period and the income obtained abroad (including non-taxable must enter). A taxable person who is not a resident, the Declaration shall indicate the taxation period in progress in the Republic of Latvia.
4. the taxpayer must first fill out the Declaration of D1, D2, D3 and D4pielikum.
II. Annex D1 Declaration filling order D1pielikum 5 taxpayer fills in that tax year has received income (except income from operating activities) in the Republic of Latvia. The person filling out a D1pielikum, based on the communication on the payroll tax, which shall be issued to the payer of the income the cost of the site (hereinafter referred to as the notice), the income the cost of documents, as well as other documents attesting the receipt of income.
6. fill in annex D1: UR6.1.1.ail er "income generating site and type" if income is gained from participation in gambling or lotteries, also indicate the legal persons (lotteries or gambling organisers) the name, registration number and address of the legal person;
UR6.2.2.ail er "gross revenue" indicates all of the tax year enter the obtained in cash, in kind and our services (including income from the sale of real property, personal property which has been less than 12 months, the income from the shares buy-back staff, contests and competitions, awards received, royalties (royalties), pensions, sickness benefits, lotteries and gambling winnings, azar income from partnerships, partnerships, divided into agricultural service cooperatives and surplus income from the apartment owners ' cooperative society , car garage owners cooperative society, a boat garage owners ' cooperatives and horticultural cooperative societies retained earnings, as well as taxable income). If the declaration statement is used to fill in this box and the notification specified in row 1;
UR6.3.3.ail er "taxable income" Not indicate taxable income (dividend income from the company, the income from deposits and deposits with credit institutions, insurance claims, income from State and local laws and regulations of the promissory notes, in certain benefits paid from the budget of heritage earned income, education grants, nutrition resources, received from the employer's funeral allowance, the value of which does not exceed 150lat and others to law "on personal income tax" (hereinafter called the Act) specified in article 9 types of exempt income). In this communication, in box 2 the amount specified in the row;
6.4.4. (a) in the column "eligible expenses – workers of the State social insurance compulsory contribution šināšan" indicates the State compulsory social insurance contributions (notice the line 8 amount);
6.5.4. (b) in the column "eligible expenses – contributions to private pension funds, and life insurance premiums" indicates the employer contributions made by private pension funds and life insurance (with funds accrual) premiums statutory rules (notice the amount in line 9);
6.6.4. (c) in the column "eligible expenses" writers indicate expenditure according to the author, the laws and regulations of the law "on personal income tax" rules (statement 10. line amount);
UR6.7.5.ail er "expenses related to income generation" refers to pay you the documents certified expenses relating to income generation, without exceeding the amount specified in column 2. If income is gained by selling scrap metal, wood or forest and growing spending from the income generating statutory provisions apply, enter in this box the statement amount in row 10. If income is gained from lotteries and gambling winnings, this column also shows the payment documents certified expenses relating to participation in gambling or lotteries;
UR6.8.7.ail er "paid in advance (withholding) tax" paid in advance or indicate the withheld personal income tax amounts for specific types of income (statement amount in row 12).
7. in annex D1 row "total" indicates the total amount of all income.
8. Contests and competitions received prizes total points 2. D1pielikum column "gross revenue", but this award does not indicate the taxable part 3 "in box" is not taxable income. The taxable income of the prizes noted lessons learned 6. column "taxable income, does not report the employer's contributions".
9. the proceeds from the sale of real estate, which has been the property of a person less than 12 months, indicates 2. D1pielikum column "gross revenue". Expenses related to the acquisition of immovable property, specifies the column "5. Expenses related to income generation", subject to the regulations of the law "on personal income tax" the application of the rules set out in relation to expenditure. Taxable income (the difference between the revenue from real estate sales and the real estate acquisition expenses) from property sales indicates 6. column "taxable income, does not report the employer's contributions".
10. natural person tax year making income from the sale of real property, the Declaration shall be accompanied by copies of the documents that contain the property, the date of sale and the price as well as the acquisition date and value.
11. The proceeds of the share buy-back of the staff indicated in box 2 of the D1pielikum "gross revenue", but that the purchase of shares, provided that the said shares acquired against consideration-5. the column "expenses related to income generation". Taxable income (the difference between revenue and expenses) from the stock sales staff indicates 6. column "taxable income, does not report the employer's contributions".
III. the Declaration in annex D2 12. filling order annex D2 fills the natural person whose tax year made income abroad.
13. the natural person whose income is made in one or more foreign countries, for every other country earned income type fills in some of the annex D2 line.
14. Foreign earned income and tax paid in foreign currency recalculated in dollars after the Bank of Latvia exchange rate the income tax receipt and the date of the payment.
IV. Declaration of the filling order of annex D3 15. Annex D3 completed individual who carried out the work at bu, the economic basis of the operating records.
16.01-08 annex D3. line indicates the physical personal data relating to its agricultural production: 16.1.01. line "income from agricultural production" indicates the year in taxi agricultural revenues, not including subsidies paid as State aid for agriculture or European Union aid for agriculture and rural development;
16.2.02. the line "expenditure related to agricultural production" expenses, which fully apply to agricultural production. If the natural person shall also carry out other economic activities and it is not known exactly what the total expenditure relating to agricultural production, it shall be determined in proportion to the agricultural revenue. Editions also include the State compulsory social insurance contributions paid by a natural person for themselves as self-employed persons;
in row 16.3.03 "income or loss from agricultural production ' 01 and 02 record. the difference between the numbers on the line. Losses before number indicates, putting a minus sign;
16.4.04. row "Not taxable income from agricultural production 3000 lats year" indicates no taxable income from agricultural production. It indicates only if the natural person tax year has made income from agricultural production;
16.5.05. the line "taxable income from agricultural production" 03. and 04. line number margin. If the difference is negative, the line type "0";
16.6.06. the line, "the previous year a loss of agricultural production, which shall be borne by the tax year taxable income from the saimn field in the production" topside Report a loss from operating activities (hereinafter referred to as the loss report) of part I of the "loss of agricultural production" aisle 3. That amount may not be greater than the number specified in row 05;
16.7.07. the line "taxable income from agricultural production, taking into account the previous year's losses of agricultural production" record 05 and 06. the difference between the numbers on the line;
16.8.08. the line "tax-free income (subsidies paid as State aid for agriculture or European Union support for agriculture and rural development)" indicates the subsidy received by a taxable person as State aid to agriculture or European Union support for agriculture and rural development.
17. Annex D3 09-14. line indicates data about an individual's economic activity, SAIM except agricultural production: 17.1.09. line "income from other economic activities" indicate the tax year the revenues from other operating (except agricultural production);
17.2.10. line "costs associated with other types of economic activities" indicate the expenses associated with the reported row 09 revenue generating. If the natural person engaged in agricultural production and also it is not known exactly what part of the total expenses refers to other economic activities to the IAEA, it shall be determined in proportion to these operating revenues. Editions also include the State compulsory social insurance contributions paid by a natural person for themselves as self-employed persons;
17.3.11. line "income or loss from other economic activities ' 09 and 10 entry line number margin. Losses before number indicates, putting a minus sign;
17.4.12. line "taxable income from other economic activities" in the entry in row 11, calculated the difference if it is a positive number. If the calculated variance is a negative number, in that the line type "0".
17.5.13. the line, "the previous year losses from other types of economic activities, which shall be borne by the tax year taxable income from other Syme economic activities" statement "loss of part II from other types of economic activities" 3. aisle. That amount may not be greater than the number specified in row 12;
17.6.14. line "taxable income from other economic activities, taking into account the previous year's losses from other types of economic activities," the record's 12 and 13 on the line numbers in the margin;
(a) line 17.7.14, "including on the same tax calculated and made State social security payments" separate point state compulsory social insurance contributions, paid by a natural person for themselves as self-employed persons, according to the quarterly report on the country's self-employed social security payments.
18. If a natural person engaged in agricultural production, also deal with other economic activities and tax year as appropriate article 19 of law eighth part to cover agricultural production losses from other operating income, it does not fill in the D3pielikum-01-07. line, but agricultural production revenues and expenses include other economic calculation 09-14 line. In this case, the line also includes 13 pirmstaksācij's annual statement of part I of the "loss" of Germany's economic production "aisle 3 sum, considering that 13 of the line number must not exceed the number specified in row 12.
19.15-16 Annex D3. row fill all natural persons carrying out economic activity: in row 19.1.15 ' taxable income from operating activities ' 07 and 14 records line numbers;
19.2.16. the line "tax paid in advance or patentmaks" identifies individual income tax from the amount of the advance of economic activity, what physical person paid during the taxation year, or patentmaks, of which the economic operator has been lodged with the local government.
20. On economic activities, which purchased the patent, complete a separate declaration of D3pielikum.
21. If the tax year patentmaks paid is greater than the calculated tax on economic activities, which are purchased for the patent (if number in row 16 is greater than one quarter of the number 15 in row), in 15 and 16 in the line number specified in the Declaration does not include the D 01 and 19 in a row.
22. the taxpayer's economic losses accounted for a separate statement of za egg stage, giving them individually over the pirmstaksācij years (not more than three years or pirmstaksācij, if the taxable person is identified as the appropriate State aid conditions to support the House territory, about six years ago): 22.1. losses of agricultural production-in part I of the "loss of agricultural production ';
22.2. losses from other economic activities-part II "losses from other types of economic activities".
23. The taxable person chooses to cover the taxation year agricultural production losses from other operating income, all operating losses (including agricultural production) in part II of the report of losses "losses from other types of economic activities". In this case, the taxable person has the right to apply the law, article 9, first paragraph, point 1.
24. Tax payable for that taxation year, calculating operating income or loss, the amount is deducted from the proceeds received in the form of grants as State aid to agriculture or the European Union's support for agriculture and rural development (hereinafter referred to as subsidies), do not have the right to apply the law, article 11 of the ninth and tenth.
25. Statement to fill out both parts: UR25.1.1.ail ç "Pirmstaksācij of the year in which the loss occurred" indicates the year in which the taxable person has incurred losses;
UR25.2.2.ail er "until the tax year does not cover loss" record of the year of the pirmstaksācij (which has incurred losses) in line 3 of D3pielikum losses reduced by subsidies received, or given in row 11. If the taxable person chooses to tax year to cover losses of agricultural production from other operating income, in row 11 losses reduced by subsidies received. For the next pirmstaksācij years indicates the year of pirmstaksācij (the year before the tax year) specified in column 4 of the report;
UR25.3.3.ail er "loss amount that reduces the taxable income for the tax year" tax year for which the declaration drawn up, indicating the previous year segto losses from agricultural or other economic loss. Loss amount may not exceed the taxable income from agricultural production or other economic activities that are specified in the D3pielikum 05. or 12. row;
UR25.4.4.ail er "loss to be carried over to the next tax year" refers to the next tax year payable, calculated as of the tax year in column 2 and 3 of the numbers below.
V. Declaration in annex D4 26. filling order D4pielikum taxpayer fills in that tax year has been spending on education and therapeutic services and want to include these expenses in personal income tax. Natural person filling out this annex uses the justification documents certifying education and medical expenses paid (for example, receipts, cheques, payment orders, credit billing statements). For his and each family member, the eligible expenditure of the individual fills out D4pielikum.
27. D4pielikum table "eligible expenditure on education and the thighs ārstn services" fill line "tax year" If the tax year were eligible for education and medical services. If the Declaration of the year pirmstaksācij was completed in the column ' D4pielikum 7 To come majiem the tax year subject to eligible expenditure (4.-6. box) "," Pirmstaksācij of the year on the line that had formed over excess eligible expenses set by the Cabinet of Ministers "fill in box 4 and 6.
28. The line "tax year" to be completed as follows: UR28.1.2.ail er "eligible expenses covered by the rules set by the Cabinet of Ministers on education" refers to the source documents certified tax year in expenditure on education, for which laws and regulations on the eligibility of expenditure laid down in the rules for education;
UR28.2.3.ail er "eligible expenses on which the Cabinet of Ministers of the" specific rules for medical services "refers to the source documents certified tax year expenses incurred for treatment covered by the regulations on the eligibility of expenditure on medical services in particular.
UR28.3.4.ail er "" entry in column 2 and 3 specify the sum of the numbers;
UR28.4.5.ail er "expenditure on medical services that conform to the Community rules of the Cabinet has the right to include eligible expenses in full" indicates the source documents certified expenses incurred in the tax year on planned operations and dental services tions;
UR28.5.6.ail ç "pirmstaksācij year of taxation or the eligible expenses include expenses for education and medical services, not including the box 5 (total ≤ 150lat)" indicate the taxation year the amount of the eligible expenditure, for which laws and regulations on the eligibility of expenditure for education and medical services in the framework of the rules laid down reduces the taxable income in the taxation year (i.e., 4 in box costs specified tax year but not more than 150lat);
UR28.6.7.ail er "for the next tax year subject to eligible expenditure (4.-6. box)" points to the next tax year to apply for the amount of eligible expenditure (columns 4 and 6 the numbers difference).
29. the line "Pirmstaksācij of the year in which the eligible expenses in excess evolution over the rules set by the Cabinet of Ministers" to be completed as follows: UR29.1.1.ail er pirmstaksācij indicate the year in which the eligible expenditure of the surplus built up over legislation on the eligibility of expenditure for education and medical services in a specific provision;
UR29.2.4.ail er "together", by filling in a particular taxation year a declaration of the previous annual bury st Declaration 7. D4pielikum column "for the next tax year subject to eligible expenditure (columns 4-6)" number;
UR29.3.6.ail ç "pirmstaksācij year of taxation or the eligible expenses include expenses for education and medical services, not including the box 5 (total ≤ 150lat)" in the column of this row 4. "total" amount, given that the aisle 6 the total of all the rows should not exceed 150lat;
UR29.4.7.ail er "for the next tax year subject to eligible expenditure (4.-6. box)" points to the next tax year to apply for the amount of eligible expenditure (columns 4 and 6 the numbers difference).
30. Annex D4sadaļ Declaration of "paying a family member data" is completed if the taxable person to reduce the taxable income declared by the members of the family, eligible expenditure for education and medical services.
Vi. Declaration filling order 31 D Declaration D fills based on the D1, D2, D3 and D4pielikum.
32. the Declaration shall be completed as follows: (D) 32.1.01. line "made in Latvia" amount taxable income the following declaration of the numbers you specified in the annexes: D1pielikum 6 32.1.1. ' taxable income, does not report the employer's contributions paid "specified total;
188.8.131.52. D3pielikum line "taxable income from operating activities" and a line of 14 "including for the tax calculated and carry out State social security payments" a specified amount;
32.2.02. the line "foreign income" gained entry in the column "D2pielikum. 5 of the foreign country incomes – amount LCY" amounts (conversion of base currency), which according to the ņā Convention on double taxation and tax not paid of prevention (hereinafter referred to as the Tax Convention) is not exempted from individual income tax payment in the Republic of Latvia, as well as the amount that the country to which Latvia is a tax Convention or the provisions of the Convention are not applied;
32.3.04. the line, "taxable income" Not total the following declaration of the numbers you specified in the annexes: 32.3.1. D1pielikum 3 column "taxable income" Not specified total;
32.3.2. D2pielikum. 5 in the column "foreign country incomes – amount LCY" amounts that are in accordance with the Tax Convention, applying the exemption method, are exempt from personal income tax payment in the Republic of Latvia;
32.3.3.04. D3pielikum line "Not taxable income from the femur of lauksaimn 3000 Lats per year" and "line 08. taxable income specified numbers";
32.4.05. the line "State social security payments" amount to the following declaration numbers you specified in the annexes: annex D1 184.108.40.206 (a) in the column "eligible expenditure – the State workers social security payments" specified total;
32.4.2. D3 line 14A of annex "including for the tax calculated and carry out State social security payments" a specified amount;
32.5.06. the line "education and specialty qualification acquisition, grew older and stināšan medical and therapeutic services" include D4pielikum "in box 6 of the taxation or pirmstaksācij in the year of the eligible expenses include expenses for education and medical services, not including the box" the specified 5 total, but, if the payer reduces the taxable income of the family members are also eligible expenses, all the completed Declaration of 6. D4pielikum total of boxes;
32.6.07. the line, "Medical services, under Prime Minister Kabi neta rules shall be included in the eligible expenses in full" D4pielikum "in box 5 of the expenditure on medical services in accordance with the provisions of the Cabinet has the right to include eligible expenses in full" the specified amount, but, if the payer reduces the taxable income of the family members are also eligible expenses, all the completed Declaration Annex D4, 5. the total amount of boxes;
32.7.08. the line "donations and gifts" is documented amounts of donations or donations in the form of a passed in the Republic of Latvia registered associations, foundations and religious organizations or their institutions, which the public good status of the Organization in accordance with the public good of the organization law and the budgetary authority. 08. The Declaration must appear on the line amount may not exceed 20procent of the declaration line 03. ' taxable income – total "amounts;
32.8.09. the line "private pension funds made contributions and insurance premiums payable under the life insurance contract (with storage)" 4. "fear D1pielikum eligible expenses – contributions to private pension funds, and life insurance premiums" and documented in the taxpayer's contributions to private pension funds and life insurance (with the cumulation) amounts. 09. The Declaration must appear on the line amount may not exceed the Association from declarations 03.10procen line "taxable income – total" amounts;
32.9.11. the line "the tax-exempt amount" refers to the laws on monthly non-taxable minimum and tax allowance of individual income tax calculation to determine the amount of non-taxable minimum tax year. Non-residents (excluding residents of another Member State of the European Union resident and tax year Latvia gained more than 75 percent of the total income, and persons who apply the law article 13, first paragraph, 2, 3, and 4 non-taxable under paragraph minimum) law laid down in article 12 of the non-taxable minimum does not apply. The payer does not apply to the annual non-taxable minimum for the taxation year in which he has been to other taxable persons dependants;
32.10.12. the line "annual non-taxable minimum for pensioners" indicates the law article 13, first paragraph, point 2 (persons to whom a pension was granted to 1996 January 1, according to the law "on State pensions") or paragraph 3 (persons to whom a pension is granted or recalculated after January 1, 1996, according to the law "on State pensions" or who have been granted a retirement pension or a pension under the national laws and regulations) determine the non-taxable minimum. If the pension is granted to a pensioner's taxation year, the non-taxable minimum in accordance with article 13 of the law only applies to the portion of the taxation year, the person has received a pension. For the rest of the part of the taxation year of non-taxable minimum shall apply in accordance with article 12 of the law;
32.11.13. the line, "relief for dependents ' indicates the amount of tax relief for dependents tax year. Tax makes it easier for you to apply for a dependent person with the date on which the taxable person is having the right to tax relief, and cease to apply from the day following the date on which those rights have been lost;
32.12.14. the line, "relief for disability" shall act in accordance with article 13, first paragraph, point 4 of the law on personal income tax relief for the disabled further down the additional amount of relief workers;
32.13.15. the line "political Relief repressed persons" in accordance with the law specified in article 13, first paragraph, point 4 of the law on personal income tax relief for more politically repressed persons and national resistance movement members set the additional amount of political relief re pressed;
32.14.16. the line "benefits the national resistance movement members ' claims under article 13, first paragraph, point 4 of the law on personal income tax relief for more politically repressed persons and national resistance movement members set additional relief about the politically repressed persons (also a member of the national resistance movement);
32.15.20. the line "paid in advance (withholding) tax" amount in the following annexes to the Declaration figures: 220.127.116.11 D1pielikum. box specified in the advance paid (withheld) taxes li;
more UR32.15.2.maz from the D2pielikum in box 8 "foreign country tax-paid amount LCY" or 10 "in box tax from income gained abroad (by the Bank of Latvia rates), an amount in LCY amounts indicated" (for each foreign earned income), provided Latvia with the country in question do not have a tax Convention or the provisions of the Convention is not adequate, or in a closed tax Convention provides for the application of the method of credit for earned income abroad;
18.104.22.168. Annex D3 line "tax paid in advance or patent fee" specified amount;
32.16. filling out the line 22 "overpayments", note that the non-refundable portion of the excess tax paid abroad.
VII. Closing questions 33. fill out the Declaration when calculating tax in regard to the 2005 and subsequent taxation years.
34. Be declared unenforceable in the Cabinet of 19 December 2000, the Regulation No 460 "rules on annual declaration of income of the population" (Latvian journal, 2000, 473./476.nr.; 2001, 188. nr.).
Prime Minister-economic Minister A.r. Kariņš Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on 19 January 2006.