Cabinet of Ministers Regulations No. 106 in 2015 (24 February. 10. § 6) the rules on the special economic zone and Freeport Corporation and local report sample forms and fill and submit the order Issued in accordance with the law "on the free ports and special economic zones" in article 12, the second subparagraph 1. specify the following report sample forms and the order in which these reports are completed and submitted to the State revenue service: 1.1. review of the accumulated amount of direct tax rebates and the accumulated amount of investments , for the support received for the performance of the initial investment and corporate income tax credit tax period; 1.2. Overview of real estate tax rebate application in the tax period. 2. Review of the accumulated amount of direct tax rebates and the accumulated amount of investments for the support received for the initial investment and corporate income tax credit tax period (annex 1) completed in the following order: 2.1.  1. line indicates the accumulated amount of investments, with the exception of the accumulated amount of investments for major investment projects, including capital investments made, beginning with the year in which the contract was concluded for the investment with the zone or free port administration (Ventspils free port licensed corporation – the year after the entry into force of the law on the application of the tax free ports and special economic zones ") to the tax period (inclusive), which is calculated in the investments concerned. 1.1. and 1.2. line indicates how much of the total amount of the investment under investment contracts concluded until June 30, 2014, or after that date, as well as specific projects within the investment amounts, defining each project (its name and contribution amount); 2.2.2. line indicates the maximum discount amount, which the Corporation is entitled to apply to the accumulated amount of direct tax rebates and the tax period calculated discount total does not exceed the applicable percentage of the Corporation to the accumulated amount of investments. 2.1., 2.2., 2.3., 2.4., 2.5, and 2.6 percent of the points on the line of the accumulated amount of investments, which are applicable in accordance with agreements on investments. 2.7. line indicates the maximum permitted percentage and the amount of the discount, if a corporation in addition to legal aid receives other aid to initial investment (including de minimis aid). 2.8. line indicates the percentage of the investment, the amount of any applicable contracts, which closed during the period from 20 June 2003 to 31 December 2006, when a corporation responsible for the small or medium Corporation status under the Commission of 12 January 2001, Regulation (EC) No 70/2001 on 87 and 88 of the EC Treaty. application of article, giving State aid to small and medium-sized enterprises, and in annex 1 of the Commission of 25 February 2004, Regulation (EC) no 364/2004 amending Regulation (EC) No 70/2001 as regards the extension of its scope to include aid for research and development, the criteria set out in the annex; 2.3.3. line indicates the accumulated amount of investments of large investment projects. 3.1. and 3.2. line indicates how many of the total amount of the investment under investment contracts concluded until June 30, 2014, or after that date. For a large investment project constitutes a project corresponding to the law "on the free ports and special economic zones" in article 8.1; 2.4. row 4 indicates the maximum applicable direct tax discount amount for large investment projects. 4.1, 4.2, 4.3, 4.4, 4.5 and 4.6. line indicates a percentage of the accumulated amount of investments, which are applicable in accordance with agreements on investments. 4.7. queue specifies the maximum amount of discount percentages and big investment project, which planned cost exceeds 100 million euro, in accordance with the law "on the free ports and special economic zones" in the fifth paragraph of article 8.1. 4.8. line indicates a different percentage of the accumulated amount of investments; 2.5. in row 5 indicates about the taxation period estimated corporate income tax before the application of discounts in accordance with the law "on corporate income tax and the law on the application of the tax free ports and special economic zones"; 2.6. in row 6 indicates the corporate income tax credit calculated for the tax period, 80 percent of the estimated corporate income tax amount; 2.7.7. line indicates real estate tax, calculated on the special economic zone or a free port in the territory of the existing real estate, without the application of discounts in accordance with the law "on real estate tax"; 2.8.8. line indicates the estimated property tax rebate. 8.1 and 8.2. line indicates the estimated property tax discount amount in accordance with the law "on the free ports and special economic zones" in article 6, first and second subparagraph; 2.9.9. line 2 and line 4 amount that is the total of the applicable direct tax rebates in the amount of the accumulated investment; 2.10.10. line indicates the accumulated direct tax (corporate income tax and real estate tax) discounts about what's in store for the period until the tax year, and determined in accordance with the law "on the free ports and special economic zones" in article 1, second paragraph, point 7; 2.11. in row 11 specifies the maximum amount of direct tax rebates, which the Corporation is entitled to apply the tax period and calculated as lines 9 and 10 the difference; 2.12.12. line indicates the amount of direct tax rebates, which the Corporation shall have the right to actually apply the tax period in accordance with the law "on the free ports and special economic zones" in article 10 and 11. 12.1 12.2 points on the line and property tax rebates and business tax rebate; 2.13.13. line indicates corporate income tax advance payment reductions considered overdue tax payment and is calculated as the difference between the advance payments that would have to be taken to the application of the tax credit in accordance with the law "on the free ports and special economic zones" in article 11, second paragraph, the limit, and the advance payments in accordance with the law "on enterprise income tax" article 23; 2.14.14. line indicates the remaining amount of direct tax rebates, which the Corporation will be able to use the next tax periods and calculated as 9, 10 and 12 rows. 3. Overview of the real estate tax rebate application in the taxation period (annex 2) filled in as follows: 3.1.  2. box the estimated property taxes without the application of discounts in accordance with the law "on real estate tax"; 3.2.3. box in accordance with the law "on the free ports and special economic zones" in article 6, the first part of the calculated property tax credit; 3.3.4. box in accordance with the law "on the free ports and special economic zones" the second subparagraph of article 6 of the municipal real estate tax rebate; 3.4.5. box the applicable estate tax credit Act "for the free ports and special economic zones" set out in article 10; 3.5.6. box in accordance with the law "on the free ports and special economic zones ' article 10 applicable municipal assigned real estate tax rebate; 3.6.7. box in addition to the budget payable to the property tax amount. 4. A corporation that reports referred to in paragraph 2 and 3 of this rule the municipality. the report referred to in paragraph 1 shall be submitted electronically in the State revenue service, through the State revenue service electronic declaration system. 5. This provision of the report referred to in paragraph 2 of the State revenue service within five working days of receiving it electronically to the municipality in whose territory the zone corporation or licensed corporation. The Prime Minister is the Rapidity of the Newsletters Finance Minister John Rare annex 1 Cabinet on 24 February 2015 by Regulation No 106 taxpayer name account of the accumulated amount of direct tax rebates and the accumulated amount of investments for the support received for the initial investment and corporate income tax credit during the tax period from ____ to _____ _____ ____ tax payer registration code in the report indicate the amounts in euro. The report uses references to the law "on the free ports and special economic zones ' articles.

1. The accumulated amount of investment (article 1 2 d. p. 6), including: 01 1.1. investments, if agreement on investment until the 2014 concluded June 30:01.1 1.1.1. investment project 1.1.1 1.1.2. investment project 1.1.2 1.1.3. investment project 1.1.3 1.1.4. 1.1.4 1.2. investments, if the contract is concluded on the investment after 2014. July 1:01.2 1.2.1. investment project 1.2.1 1.2.2. investment project 1.2.2 1.2.3. investment project 1.2.3 1.2.4. 1.2.4. Maximum 2 direct taxes applicable to the discount amount (article 8 (1) (d), 8.2 (d), of article 6 of the transitional provisions. p.), including: 02 2.1.  50% (1.1. r. x 0.5) 02.1 2.2.  60% (RS. 1.1 x 0.6) 02.2 2.3.  70% (RS. 1.1 x 0.7) 02.3 2.4.  35% (RS. 1.2 x 0.35) 02.4 2.5.  45% (RS. 1.2 x 0.45) 02.5 2.6.  55% (RS. 1.2 x 0.55) 02.6 2.7. Article 8.2 of the law laid down in the first subparagraph, the maximum applicable direct tax discount amount … …% 02.7 2.8.  65% (investments made under the agreements concluded during the period from 20 June 2003 to 31 December 2006 x 0.65) 02.8 3. Accumulated amount of investment of large investment projects (article 1 2 d. p. 6), including: 03 3.1. investments, if agreement on investment until the 2014 concluded June 30. investments, if 03.1 3.2 agreement on investments concluded after 1 July 2014-03.2 4. Maximum applicable direct tax rebates in the amount of large investment projects (article 8.1 6. the transitional provisions p.), including: 04 4.1.  17% (the amount above 100 million euro x 0.17) 04.1 4.2.  25% (from 50 to 100 million euro x 0.25) 04.2 4.3.  50% (50 million Euro 0.5 x) 04.3 4.4.  0% for the amount above 100 million. the euro (article 8.1 (d). 3. p.) 04.4 4.5.  17.5% (from 50 to 100 million euro x 0.175) 04.5 4.6.  35% (50 million euro x 0.35) 04.6 4.7 amount above 100 million. the euro (article 8.1 (d).) 04.7 4.8. 04.8 5. Corporate income tax before the application of discounts in accordance with the law "On enterprise income tax" laws etc. 05 6. Estimated corporate income tax discount (5. r. x 0.8; 1. Article 7 (d).) 06 7. Calculated investment tax 07 8. Calculate property tax rebate, including: 08 8.1 discount part, in accordance with article 6 (1) (d). (7. r. x 0.8) 08.1 8.2 discount part, in accordance with article 6 (2) (d). (7. r. x 0.2) total 9 08.2 applicable direct tax rebates in the amount of the accumulated investment (2. r. + 4. r.) 09 10. Accumulated direct tax discount rate (article 1 2 d. p. 7) 10 11. Tax period of a maximum of the applicable amount of direct tax rebates (9.-10. r. r.) 11 12. applicable direct tax discount amount in the tax period (articles 10 and 11, no more than 11. r.), including: 12 12.1. real estate tax rebate 12.1 12.2 corporate income tax off 12.2 13. Corporate income tax advance payment reduction that is considered overdue tax payment (article 11 (3) (d).) 13 14. residual direct tax discount amount for investment (9. r. r.-10.-12. r.) 14 Finance Minister John Rare annex 2 Cabinet 24 February 2015 by Regulation No 106 Municipalities report on real estate tax rebate application in the tax period from ____ ____ ____ to ____ ____ ____ registration code in the report indicate the amounts in euro. The report uses references to the law "on the free ports and special economic zones ' articles.
Taxpayer name, registration code calculated investment tax without the application of discounts in accordance with the law "on real estate tax" in a calculated investment tax allowance (article 6) the applicable real estate tax rebate (10) in addition to the budget payable to the real estate tax ((box 3 + 4 box) (box + 6.5. box)) statutory tax discount (6.1 (d).) municipal tax discount granted (article 6 (2) (d).) statutory tax rebate granted in local tax discount 1 2 3 4 5 6 7 1.             2.             3.            
Finance Minister John a Rare