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Cabinet of Ministers Regulations No. 927 Riga, 6 December 2005 (pr. No 72 19. §) rules on corporate income tax taxation year and the filling order of declarations issued in accordance with the law "on enterprise income tax" article 22 the first part of rule 1:1.1. Approves the corporate income taxation year tax declaration forms (annex a);
1.2. determine the corporate income tax declaration by the taxation year.
2. the Declaration shall indicate only the amount in LCY. An amount of up to 49 cents, but the amount of discards, beginning with 50 cents, rounded up to late.
3. enterprise income tax declaration line 1 indicates the amount of profit or loss before tax in the calculation of that laid down in accordance with the law "on the annual accounts of companies" 11 and 12 article, credit institutions act, the credit unions Act or Which NASA Corporation and the surveillance law. Non-resident permanent representations in row 1 of the Declaration indicate the legislation drawn up in accordance with the procedure laid down in the profit and loss statement shows the amount of profit or loss before income tax took mu calculation.
4. the Declaration of 19 line rezer vj and accrual amount, if it is taken into account in determining the taxpayer's taxable income. 19. The Declaration does not specify the row in the law "on enterprise income tax" 7, 8 and 8.1 of the reserves referred to in article 3 and the accrual amount.
5. Declaration of 26. line fills a taxable person which has been subject to the law "On enterprise income tax" rebate referred to in article 8.1, but the three tax period has not purchased a passenger services used buses or bus purchased value is less than the size of the reserve, which had been established in accordance with the law "on enterprise income tax" 8.1 article. 26. The declaration line for passenger services for the purchase of the bus to use the created backup size (a third at the end of the tax period) and actually purchased passenger services use the bus values difference.
6. the declaration line of 32 in the non-purchase of basic funds hired reconstruction, improvement or restoration work cost amount the lessor under a lease the lessee compensated.
7. the Declaration 33. line indicates rekon strukcij, improvement of the work, or renew the cost amount if it is performed by the lessee and not provided for in the lease or rental agreement has not been concluded.
8. the Declaration 34. line indicates other taxable income increasing amounts in accordance with the regulations, which decrypts the Declaration 35, 36 and 37 in the line (for example, the foreign income tax paid if this amount is taken into account in determining the taxable profit or loss, or komersantapastāvīg representations (for example, Lithuania) the tax period the amount of expenses that are included in the trader's profit and loss statement when determining corporate income tax for the taxation period , the release method).
9. the declaration line 61. other taxable income amounts decreasing in accordance with laws and regulations, which decrypts the Declaration 62.63 and 64, in row (for example, by reducing the taxable income of the permanent representation of economic operators (for example, Lithuania) the tax period the amount of revenue (which included the company's profit and loss statement) if determining the Compa we income tax for the taxation period, the exemption method).
10. Declaration 67. the amount in line must not exceed 66 line of the Declaration. If the declarations in 66 line amount is negative, the losses in a given tax period cannot be covered, and 67 of the Declaration. "X" on the line.
11. declarations in row indicate pirmstaksācij 67.1 period loss amount within five (ten) consecutive to the tax period of the loss incurred during the day.
12. Calculation of declaration 67. row value, declarations are given in row 67.2 amount must be deducted from the total amount of losses, which reduce taxable income (that is, subtract from the declaration line amount 67.1.) because lost or loss must increase, from pirmstaksācij in the period, adjusted taxable income for the amounts that producers of agricultural production obtained in the form of grants, may not be the subject of next taxation period taxable income.
13. the Declaration shall indicate the line pirmstaksācij 67.3. period loss from sales of securities, which are not publicly traded. 67.3. The declaration line contains the Declaration of the amount not exceeding the amount specified in the line 4.1.
14. A taxpayer who is a member of the Group and transferred to other companies of the group loss, declarations in row indicate the 67.5 ported the loss amount by which it reduced your taxable income of the tax period. Members of the group, which carried over losing you or reduces the taxable income of the company for the loss amount carried over in the group, while the corporate income tax tax year, the Declaration of the State revenue service to submit these declarations of annex 5.
15. The taxable person the law "On enterprise income tax" provided for in chapter III tax rebates do not apply (except for the discount on the tax paid abroad in accordance with the law "on enterprise income tax" in article 16, and discount for donors in accordance with the law "On enterprise income tax" article 20), and apply the tax rebates in accordance with other laws of the Republic of Latvia (for example, the law on the application of the tax free ports and special economic zones ") 76. the Declaration, 77, 78, 79, 80 and 81. do not fill in the line. In this case, the declaration line contains 75 amount of the tax is equal to line 82 of the Declaration.
16. enterprise income tax declaration completed tax year, the calculation of the tax on the tax period, which started in 2005, and the subsequent periods of taxation.
17. Be declared unenforceable in the Cabinet of Ministers of 23 December 2003, by the br Regulation No 741 ' rules on corporate income tax tax year Declaration "(Latvian journal, 2003, no. 183).
18. Regulations shall enter into force by 1 January 2006.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: rules shall enter into force on January 1, 2006.
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