Amendments To The Cabinet Of Ministers On 8 April 2014 Rules No. 190 "rules On Micro-Tax Return And Fill The Order"

Original Language Title: Grozījumi Ministru kabineta 2014.gada 8.aprīļa noteikumos Nr.190 "Noteikumi par mikrouzņēmumu nodokļa deklarāciju un tās aizpildīšanas kārtību"

Read the untranslated law here: https://www.vestnesis.lv/op/2015/128.11

Cabinet of Ministers Regulations No. 362 in 2015 (30 June. No 30 67) amendments to the Cabinet of Ministers on 8 April 2014 rules no. 190 "rules on micro-tax return and its fill order" Issued under the Tax Act Micro article 7 quarter make the Cabinet on 8 April 2014 rules no. 190 "rules on micro-tax return and the procedure for its completion" (Latvian journal, 2014, 75., nr. 236.) the following amendments: 1. Put point 7 the following 7. Declaration: "5. the taxpayer on the line indicates the quarterly turnover of micro-enterprises, which from the beginning of the year does not exceed the micro-tax law article 1 paragraph 1 b of the criteria set out in paragraph (hereinafter referred to as the turnover criterion) – 100 000 euro, or quarterly turnover, which total from the beginning of the year more than 100 000 euro, but will apply to taxable micro Tax Act 3.1 part of article 6." 2. Delete paragraph 7.1. 3. Delete paragraph 8 and 9, the word and the number "and" 5.1 ". 4. Delete paragraph 17.1. 5. Delete paragraph 22, the number "5.1". 6. Delete paragraph 23, the number "8". 7. To express the attachment as follows: "Cabinet of Ministers on 8 April 2014 rules no. 190 micro tax return 1. The legal form of the micro (the desired note with ' X '), individual business person sole proprietorship, farmers or fishermen holding perpetrators of economic activity, registered limited liability company ENVIRONMENT 2. Micro registration code or the code of the person to a natural person (individual trader-registration code) | | ___ ___ ___ | | | ___ ___ ___ | | | ___ ___ ___ | | | ___ ___ ___ | | 3. Micro-enterprises (including individual merchant) name or the physical person's name (block letters) 4. Par |___|___|___|___| . ___ | year | quarter 5. Quarterly turnover of micro-enterprises, which from the beginning of the year do not exceed 100 000 euro, or quarterly turnover if turnover total from the beginning of the year pārsniedz100, 000 euro, but applies a micro Tax Act article 3.1 | | ___ ___ ___ | | | ___ ___ ___ | | , |___|___|   Applied micro Tax Act 6 part 6 of article 3.1. Quarterly turnover micro part that from the beginning of the calendar year exceeds 100 000 euro, or quarterly turnover, if the taxable tax year is not reasonably have saved the taxpayer's status micro-enterprises, as well as partnerships a profit share * | | ___ ___ ___ | | | ___ ___ ___ | | , |___|___|   Tax period wrongly stored micro taxable Turnover is shown in the status of the partnership profit 7.
Information about employees and micro enterprises income from micro no PO box first name last name social security number or registration code monthly income I II III 1. 2. 3. 4. 5. 6. 7.
8. the calculated tax micro 9 percent of turnover in the quarter, which from the beginning of the year do not exceed 100 000 euro, or, if the turnover of the turnover year exceed 100 000 euros and the microenterprise Tax Act article 3.1 (5 x 9%). r. | ___|___|___|___|___|___| , |___|___| 9. The estimated micro tax from the excess of the quarterly turnover micro parts on a micro eligible partnerships profit, as well as from the turnover, if the payer of the tax period is not reasonably have saved the taxpayer's micro status (6 X 20%). r. | ___|___|___|___|___|___|, |___|___| 10. the excess of income of employees in micro enterprises part of the quarter (the part that exceeds 720 € per month) | | ___ ___ ___ | | | ___ ___ ___ | |, | | ___ ___ | 11. the calculated tax on micro employee income the excess part of the quarter (10. r. x 20%) | ___|___|___|___|___|___|, |___|___| 12. the number of employees in micro enterprises exceeding five staff quarter applied micro Tax Act article 2.1 part 13. In addition to the applicable tax rate for micro enterprises, micro-enterprises are already more than five staff quarter (12 X 2%). r. | ___|___| % 14. The estimated micro-tax on the excess portion of the number of employees in the quarter, if the micro has more than five employees in the quarter ((5 + 6. r. r.) x 13. r.) |___|___|___|___|___|___|, |___|___| 15. The estimated micro tax quarter total (8.9. r. r. + r. + 14 + 11. r.) |___ |___|___|___|___|___|, |___|___| 16. The estimated micro tax quarter total (r. 15) or the calculated tax amount if applied to micro-enterprises Tax Act 6 part 5 of Article ___ | | | ___ ___ | | ___ ___ ___ | |, | ___ ___ | | I certify that all information provided is complete and true. Am aware that false reporting me be liable to statutory liability.
Person in charge (name) (signature) (date **) notes. 1. Micro Tax Act, paragraph 2, of the transitional provisions. 2. Document properties in the "signature" and "date" does not fill in, if an electronic document is drawn up according to the law on electronic document design. " The Prime Minister is the Rapidity of the Newsletters Finance Minister John a Rare