Cabinet of Ministers Regulations No. 1066 in 2013 (October 8. No 52 19) 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.) the following amendments: 1. make paragraph 5 by the following: "5. the Declaration tax calculation the amount specifies the euro and cents. Foreign income received and tax paid in foreign currency translated into euro at 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 income generation for the day and the date of the payment of the tax. '; 1.2. to replace paragraph 12.3., the number and the word "150 dollars" with a number and the word "Euro" 213.43; 1.3. the express section 19.1 the following: 19.1 ".  5. the column "foreign revenues, €" indicates foreign taxable income obtained by the standard rate and the euro 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; "; 1.4. to replace the words "in paragraph 19.3 ls" with the word "Euro";
1.5. to replace the words "paragraph 40.2 ls" with the word "Euro";
1.6. to express 40.19.2. subparagraph by the following: "the smaller of 40.19.2. box 8 of annex D2" Foreign tax paid in the amount of euro ", or" 10. Tax on income gained abroad (after a European Central bank rate), amount in euros "the amounts indicated (for each foreign earned income), provided Latvia with the country in question do not have a tax Convention or the provisions of the Convention is not adequate, or in a closed tax Convention provides the credit method for foreign earned income and the law" on personal income tax "article 24, the seventh part does not foreign earned income for tax exemption; "; 1.7. Replace annex 1 Declaration, the word "D2 ls" with the word "Euro"; 1.8. Replace annex 1 Declaration the words "D31 lats and Sant MS" with the words "Euro" and tried "; 1.9. Replace annex 1 Declaration number and the word "D31 100 lat" with a number and the word "Euro" 145. 2. the rules shall enter into force on January 1, 2014. Prime Minister Valdis Dombrovskis of the Minister of finance, Welfare Minister in place of Gwyneth Viņķel»