Cabinet of Ministers Regulations No. 544 Riga 2014 (16 September. No. 49) amendments to the Cabinet of Ministers of 21 august 2012 rules no 568 "regulations on individual income tax returns and the filling order" Issued in accordance with the law "on personal income tax" the tenth article 18, article 19 and article 38 5.5 second part 1. make the Cabinet august 21, 2012 rules No. 568 "regulations on individual income tax returns and filing procedures" (Latvian journal 133., 2012, no; 13, 198. No.) the following amendments: 1. Express 2.2.2. subparagraph by the following: "2.2.2. tax year earnings which did not apply to the non-taxable minimum and relief, D11 (D11);"; 1.2. replace paragraph 5, the words "published by the European Central bank the euro reference rate, but if not, then after the global financial market in the financial sector recognized the recurring expenses or its internet resource published in exchange rate against the euro or the national central bank published in this country, the exchange rate against the euro of income generation for the day and the date of the payment of tax" with the words "accounting of foreign exchange rate that is the effect of the income at the beginning of the day and day of the beginning of the subject "; 1.3. to make the first sentence of paragraph 9 the following: ' Annex D1 completed where the taxable person has received in the tax year income (excluding the income from economic activity and income, which does not apply to the non-taxable minimum and relief) in the Republic of Latvia. " 1.4. to Supplement 12.3. subparagraph after the word "amount" with the words "as well as the communication and the number 13. line life insurance (without funds accrual), health or accident insurance premiums"; 1.5. make 16 as follows: "Annex 16 – D11 fills a taxable person who, in the tax year is taxable income, which does not apply to the non-taxable minimum and relief (for example, income from the timber and forest alienation, growing income from the letting of real estate or rentals, if a person uses the law" on personal income tax "article 11 the twelfth part of the rights not to track economic activity, income pielīdzināmo loans as well as income from capital, not capital gains). Taxable income in the annex does not specify D11 from which tax is withheld on income paid. "; 1.6. to express and section 17.2 17.1 the following wording: "17.1.  1. the column "income generating site and type" indicate the tax year taxable earned income (including income from capital) at and the type of which is specified in the taxation year the declarations submitted DK; 17.2. the column "gross revenue" identifies terms of money received in tax year taxable income, which does not apply to the non-taxable minimum and relief; " 1.7. Add to subparagraph with 17.7 second sentence by the following: "taxable persons who, on the date of issue of a loan is the lender's employee, Board Member, indicating the income tax rate for comparable loans, the amount of the applicable basic rate with the applicable papildlikm;"; 1.8. the supplement to the second paragraph 11.1. sentence the following wording: "in this column indicates also the foreign tax paid, not exceeding that shown in box 7 of the calculated tax;" 1.9. the express section 17.10. as follows: "17.10.  9. the column "or overpaid tax payable" indicate the personal income tax, as determined from the estimated tax (box 7) subtracting paid in advance (withholding) tax (box 8). Excess tax points before putting a minus number. "; 1.10. the deletion of the words in paragraph 19.1. "after the European Central bank's euro reference rate published, but if not, then after the global financial market in the financial sector recognized the recurring expenses or its internet resource published in exchange rate against the euro or the national central bank published in this country, the exchange rate against the euro of revenue generating day"; 1.11. to complement section 19.2. in the second sentence by the following: "If you fill in box 6, then 7-11 does not fill in the field"; 1.12. supplement with 26.1, 26.2 and 26.3 points as follows: "annex D3 26.1 17 and 18 line fills a taxable person who carries out an economic activity and the sorts of simple accounting entry system: 26.1 17. Annex D3 1 line" minimum tax from operating activities "indicates the law" on personal income tax "article 19, part 2.1 a set minimum tax from operating activities; 2. Annex D3 26.1 in row 18 "minimum taxable income" indicates the minimum taxable income, which is calculated by dividing the amount in the line 17 with the tax rate. 26.2 in annex D3 17 and 18 do not fill in a row taxpayers who: 26.2 1. tax year is made by individual income tax payments, or State social security payments for employees or State social security payments for himself as a self-employed person; 26.2 2. tax year or in the year of the pirmstaksācij has registered economic activity; 26.2 3. tax year has ended the business operation or finish the process of liquidation. 26.3 the annex 19 D3 line "taxable income, minus the minimum taxable income" point 15 of annex D3 and 18 line number margin. If the calculated variance is a negative number, in that the line type "0". If you do not fill in line 18, then 19. line indicates 15. line number specified. "; 1.13. supplement with 19.7 and 19.8 19.8..., subparagraph by the following: "19.7.  31.1 the line, "minimum tax from operating activities" indicates the law "on personal income tax" article 19, part 2.1 a set minimum tax from operating activities; 19.8.31.2 line "the minimum taxable income" indicates the minimum taxable income calculated on the amount in line 31.1 divided by the tax rate. 31.1 and 31.2 line does not fill in the taxable person who: 31.8.1. taxation year are made by individual income tax payments, or State social security payments for employees or State social security payments for himself as a self-employed person; 31.8.2. tax year or in the year of the pirmstaksācij has registered economic activity; 31.8.3. tax year has ended the business operation or finish the process of liquidation; 19.8.31.3 line "taxable income, minus the minimum taxable income" refers to Annex 31 and 31.2 D31 line number margin. If the calculated variance is a negative number, in that the line type "0". If you do not fill in the line, 31.2 then 31.3 points in row 31. line number specified. "; 1.14. Add to subparagraph 38.2. in the second sentence by the following: "tax amount to be not less than the law" on personal income tax "article 19, part 2.1 a set minimum tax from operating activities (with the exception of that article 2.2 and 2.3 in certain parts of the taxable person);"; 1.15. Express 40.1.2. and section 40.1.3. as follows: "annex 19 40.1.2. D3 line" taxable income, minus the minimum taxable income "and a line of 14" including for the tax calculated and made State social security payments "a specified amount; 40.1.3. D31 31.3 of annex of the difference on the line; " 1.16. Express 40.17. and section follows 40.18.: "40.17.  19. in the "tax" line indicates the estimated amount of individual income tax. Economic agents also point 17 of annex D3 line or line annex D31 19.3 minimum tax from operating or annex D5 02. the amount specified in the line; 40.18.19.1 line "tax on other income" indicates the Declaration in annex 9 box D11 "or overpaid tax payable" totals "; 1.17. the deletion of the words in 40.19.2 "(after a European Central bank rate)"; 1.18. the express section follows 40.20. "fill out the line 22 40.20." overpayments ", also takes account of the D11 in box 9 of annex specified excess tax, as well as that of the non-refundable portion of the excess tax paid in foreign countries." 1.19. supplement with 68.1 and 68.2 points as follows: "declarations in annex D3 01.4 68.1. line" revenue from support for agriculture and rural development "(this provision 22.1.4) not completed for 2014, 2015 and 2016. the received amounts of State aid and EU support to agriculture and rural development. the Declaration in annex D3 68.2 08. line "taxable income" (this rule 22.8) indicates 2014, 2015 and 2016 revenue from State aid and EU support for agriculture and rural development. " 1.20. the express declaration of annex 1 D 01. line as follows: "in the Republic of Latvia made taxable income (D1 + 6 amount box (the D3 line 19 + line 14A) + 19.4 D31 row) 01"

1.21. the express declaration of annex 1 D attachments indicated on the form as follows: "annex D1 Declaration: – tax year in the Republic of Latvia income D11 – tax year earnings which did not apply to the non-taxable minimum and relief D2 – natural persons (residents) in foreign earnings D21 – natural persons (sailor), employed (job) to be used in international transport, the ship gained income abroad D3 – income from business activity – D31 income from economic activities If the taxable person sort of double-entry accounting system, D4 – eligible expenses on education and therapeutic services D5 – operating income statements tax payer that pays a fixed income tax "; 1.22. the express 1. D11 title of annex by the following: "tax year earnings which did not apply to the non-taxable minimum and relief"; 1.23. Express of annex 1 Annex 9. aisle D11 name as follows: "the Paid or overpaid tax"; 1.24. the supplement to annex D3 annex 1 with 17, 18 and 19 of the line by the following: "minimum tax from operating 17 minimum taxable income (17.: tax rate) 18 taxable income, minus the minimum taxable income (15-18) 19 "1.25. supplement to annex 1 annex to 31.1, 31.2 D31 and 31.3 line by the following:" minimum tax from 19.3 operating 31.1 31.2 minimum taxable income (31.1: tax rate) 31.2 31.3 taxable income, minus the minimum taxable income (31.-19.4) 19.4 "2. Regulations shall enter into force on January 1, 2015. The Prime Minister is the Minister of Finance of Rashness Newsletters site – Minister of Foreign Affairs Edgar a Rinkēvič