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Rules On Micro-Tax Return And Fill The Order

Original Language Title: Noteikumi par mikrouzņēmumu nodokļa deklarāciju un tās aizpildīšanas kārtību

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Cabinet of Ministers Regulations No. 190 in Riga 2014 (April 8. No 20 § 4) the rules on the tax return of the micro and the filling order issued under the Tax Act Micro article 7 quarter 1. rules determine the tax return of the micro-enterprises (hereinafter referred to as the Declaration) sample form (annex), and its fill. 2. the taxable person micro-enterprises (hereinafter taxable person) declaration specifies the following micro indicators for each quarter: 2.1 turnover (revenue); 2.2. employees and employees ' income per month. 3. A taxable person who meets a micro Tax Act article 1, paragraph 1, and article 2, fourth paragraph, with the criteria laid down in the Declaration, complete 1., 2., 3., 4., 5., 7., 8., lines 15 and 16. 4. A taxable person who is registered as a value added tax-taxable person, the quarterly turnover excludes value added tax. 5. the Declaration tax amounts indicate the euro and cents. 6. Declaration of row 4 indicates the quarter for which the Declaration is made. 7. Declaration by the taxpayer in row 5 indicates the quarterly turnover micro, which from the beginning of the year does not exceed the micro-tax law article 1, point "b" of the criteria set out in paragraph (hereinafter referred to as the turnover criterion) – 100 000 euro, or quarterly turnover, if the total amount of the turnover year exceed 100 000 euros and a taxable person applies a micro Tax Act Part 6 of article 3.1. 8. A taxable person who unduly tax year saved the taxable status of micro-enterprises, in row 5 of the Declaration is presented. 9. in row 5 of the Declaration does not produce the profits of a partnership. 10. Where the micro Tax Act 3.1 part of article 6, the taxable person shall be the check field. 11. declarations 6. line indicates the taxable quarter part of the turnover from the beginning of the calendar year exceed the turnover criterion – 100 000 euro, if the Micro does not apply tax Act 3.1 part of article 6, or quarterly turnover, if the taxable tax year is not reasonably have saved the taxpayer's micro-enterprises, as well as the status of partnerships get profit: 11.1 if a micro turnover has exceeded the turnover criteria in any of the first three quarters , the quarter in which the turnover declaration from the beginning of the year has exceeded the turnover criterion, indicates the difference between the taxable turnover from the beginning of the year and 100 000 euro, but subsequent quarterly statements of this line indicates the quarterly turnover; 11.2. If the micro in a taxation year from the previous quarter is applied a micro Tax Act 6 part article 3.1, but the quarter for which the Declaration is submitted, you have exceeded the limit laid down in that provision and from the beginning of the year turnover has exceeded the statutory limit, the circulation of the quarterly statements and subsequent taxation year quarterly statements of this line indicates the quarterly turnover; 11.3. If the declaration specifies in row 6, the turnover in relation to that tax year is unduly saved the taxpayer's micro-enterprises, as well as point to apply micro-profits of a partnership, the person concerned shall check the field tag. 12. If the taxable economic activities initiated at the beginning of the calendar year, the turnover criteria of micro-economic activities for the year is calculated by determining the turnover criteria month (100 000 euros divided by 12) and multiplying it by the number of months until the end of the calendar year in which the micro-enterprises will be taxable (beginning with the month in which the micro-enterprise is registered). 13. in row 7 of the Declaration indicate the micro staff (including absenteeism), including micro-enterprise owners (hereinafter employees), and each employee's income each quarter in a month. Non-resident, the employee's name, but the column "personal code or registration code"-code of the person or the State revenue service assigned a registration number. 7. The declaration line columns "monthly income" identified in the quarterly earnings for each month (I quarter indicates January, February and March, II quarter of income – April, may or June quarter earnings, III – July, august and September income but IV quarter-October, November, and December revenue): 13.1. for micro-enterprises, for which the employment relationship is not presented with a contract of employment in micro-enterprises, the quarter each month personal consumption the withdrawn funds from the micro-enterprises and other money or other things and services of micro-enterprises of the earned income except for the dividends; 13.2. employee, where quarterly sales in each month calculated wages and other income obtained from the micro-enterprises. 14. the calculated pay for the employee on leave or sick-pay shall be indicated in the reference month, for which it is calculated. 15. If an employee in any of the report for months not to get income from micro, line 7 of the Declaration in box "monthly income" quarter given month indicates the number "0". 16. If an employee in one of the reporting months micro compensates for travel or travel expenses and the compensation is adequate legislation on the order in which the recoverable costs associated with business travel, this compensation statement row 7 column "monthly income" quarter month concerned does not specify how a person's earned income from micro-enterprises. 17. Declaration of micro tax calculation, line 8 of the declaration specified in row 5 quarterly turnover micro multiplied by the tax rate of micro-nine percent. 18. Declaration of micro tax calculated on line 9 of the declaration specified in row 6, the quarterly turnover and micro-enterprises to micro eligible partnerships profit amount multiplied by the tax rate of micro-20 percent. 19. row 10 of the Declaration refers to all employees each quarter month income part which exceeds the total amount of eur 720. It is calculated separately for each employee each quarter month by deducting from the employee's income of eur 720, aggregating the income share of the overrun, and add all employees ' monthly income the excess parts. Setting the row 10 of the Declaration indicate the size, no account shall be taken of the month of the quarter in which the employee income was 720 euro or less. 20. The Declaration 12. line indicates how many employees exceeded the five-number of employees in the quarter. The number of surplus workers in row 12 did not indicate where the microenterprise Tax Act article 2.1:20.1. the number of employees includes employees who worked in the micro-enterprises are not less than half of the quarter in question. The number of employees does not include employees who are absent or disqualified from working; 20.2. where micro-tax law article 6 of part 2.1 in row 12, made a mark in the selection field, confirming that is used in the article of the law, the rights set out in part; 20.3. If the micro is not more than a quarter to five employees, the Declaration of the 12, 13 and 14 do not fill in the line. If a micro Tax Act, article 6 of the declaration part 2.1 13 and 14 do not fill in the line; 20.4. If in any of the previous micro-taxation year for quarter is applied a micro Tax Act, article 2.1 of part, but the quarter for which the Declaration is provided, the number of employees exceeds the relevant provision of the law under certain restrictions, the quarterly statement fills the 12, 13 and 14, but the row row 12 in the check field makes no mark on it that are used in micro-enterprise tax law article 6 of part 2.1. 21. the declaration line of 13 in addition to the applicable tax rate for micro enterprises, if more than five micro employees quarterly. Tax calculation, micro declarations specified in row 12 number of employees multiplied by the excess tax extra micro rate of two percent. 22. If working more than five micro employees quarterly, 14. line calculation of micro-tax on the excess portion of the number of employees, line 13 of the Declaration to the tax rate multiplied by 5 and 6 of the declaration line contains the total. 23. Declaration on the line indicates 15 micro-tax on the relevant taxation period quarter, calculated by summing the Declaration of 8, 9, 11 and 14 in a row. 24. the Declaration 16. line indicates 15. Declaration line calculated tax on micro-tax period concerned quarter. Fill out a quarterly Declaration IV 16. line indicates a micro tax 50 € if the micro during the tax period (calendar year) turnover was not. If (IV) quarterly returns and tax period (calendar year) I, II and III quarterly Declaration 15. line of micro amount of tax is less than 50 euro, completing the quarterly Declaration IV 16. line indicates a micro tax calculated from 50 euro minus (I), (II) and (iii) quarterly statement 15. line of micro amount of tax. 25. Micro tax return information provided on the veracity of the signature of the responsible person, indicating name, surname and date of signing of the Declaration. 26. Be declared unenforceable in the Cabinet's 31 august 2010 No. 819 of rules "rules for the micro-tax return and fill the order" (Latvian journal 2010, nr. 149.182. in 2011, No;; 13, no. 183). The Prime Minister is the Minister of Finance of Rashness Newsletters site – Minister of agriculture John Dūklav annex Cabinet 8 April 2014 regulations No 190 micro tax return 1. The legal form of the micro (the desired note with ' X '), individual business sole proprietor, t.sk. 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. About | ___ | | ___ ___ ___ | |. | 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 the total amount of the turnover year exceed 100 000 euros, 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 "date" and "signature" does not fill in, if an electronic document is drawn up according to the law on electronic document design. The Minister of finance, Minister of agriculture in place of John of Dūklav