Cabinet of Ministers Regulations No. 990 Riga 2011 20 December (pr. No 75 52) order in which people fill in the Declaration of income from capital gains, and a sample declaration form Issued in accordance with the law "on personal income tax" 38. the second paragraph of article i. General questions 1. confirm samples of the population form the Declaration on income from capital gains (hereinafter referred to as the Declaration) and determines the filling order of declaration.
2. the Declaration shall contain: 2.1. Declaration of the reference period the income from capital gains (hereinafter referred to as the DK form) and its annex "information for transactions initiated but not completed in the same taxation year" (hereinafter referred to as the DK form);
2.2. annual capital gains income statement of clarification (hereinafter referred to as the GD form).
3. the Declaration tax calculation the amount specifies the lats and Sant Ms.
4. Individual income tax payer (hereinafter taxable person) DK form indicates all the progress made in the reporting period, income from capital gains or losses, if this provision in paragraph 5 is not otherwise specified, or if the personal income tax is not withheld from that income the cost of the site. A non-resident taxpayer DK form indicates the period of the Republic of Latvia obtained income from capital gains or losses when the individual income tax is not withheld from that income the cost of the site.
5. If the taxable person in the reporting period, there have been only transactions that do not generate taxable income from capital gains (losses) Declaration of taxable reporting period is presented.
6. the taxable period form does not specify DK income from capital gains or losses that have been specified in the reference period the other DK form. This applies also if the reporting period include the other, shorter, the period for which the taxable person submits the DK form.
7. If the taxpayer receives income from capital gains, which are in accordance with the law "on personal income tax" declared once a quarter and the same quarter – income from capital gains, which under the law be declared once a month, and this month, income generation, income from taxable capital gains that must be declared on income generation for the month, the month of the reporting period include the DK form But income from capital gains, which are to be declared on income generation for the quarter — the quarterly reporting period DK form. By analogy with the procedure applicable in other cases where the reporting period include the other, shorter, period.
8. A taxable person resident in a specified form Annex DK. all launched during the tax period, but unfinished business with capital assets in the Republic of Latvia or abroad. A non-resident taxpayer DK form attached to the taxation period started, but the unfinished business of the Republic of Latvia, the existing capital assets. DK form attachment for a taxation year shall be submitted to the State revenue service once a year for a taxation year subsequent to June 1.
9. The person filling out the form in one of G-D in the following cases: 9.1 in any taxation year months or quarters (depending on the period for which the form is to be submitted by DK) has suffered losses, which may be covered from the income from capital gains, but losses are not covered in their entirety;
9.2. the losses in accordance with the provisions of paragraph 5 above is not declared, but the tax year has been income from capital gains.
II. procedures for filling out a form DK 10. DK form filling as follows: 10.1 fills the row 3 of income generating period. If the DK form filled in for the taxation year, the tax year only, if the quarterly earnings, then the symbol "X" in the appropriate quarter filled the square. If the DK form filled in for monthly income, the corresponding month in the empty square behind the record of the year;
10.2. the column "proceeds from the disposal of capital assets" is laid down in the Treaty, the total transaction amount. If a transaction is subject to the law "on personal income tax" transitional rule 50, 3. box the taxable income;
10.3.4. box "received the revenue share" indicates the total amount of the transaction specified in the contract, the part that receives income specified in column 1 of the day;
10.4. the column "expenditure related to the acquisition of capital assets (with the investment)" indicates only the expenses, which are associated with specific capital asset acquisitions and capital investments made during the holding of the asset or, if the securities are disposed with the securities account maintenance and well documented (the person supports the retention of at least five years from the date of submission of the form of DK, and shall, on request, be produced to the State revenue service officials). If a transaction is subject to the law "on personal income tax" transitional provisions 50. point 5. box the only with the purchase of associated costs relating to the income specified in column 3 of part;
10.5.6. box "part of the related expenditure" filled in if the reward is received, indicating the part of the expenditure which is calculated as part of the consideration received divided by the total remuneration fixed in the contract, multiplied by a specific asset of the capital costs associated with the acquisition of capital assets. The deposit shall not be subject to part, but the part of the expenditure in question adds to the expense of the next part of the revenue received capital assets received by the deposit;
10.6.7. the column "Foreign tax paid in the" particulars amount may not exceed the amount that would be equal to the calculated tax in the Republic of Latvia after the 15% rate on income gained abroad;
10.7. in box 8 "taxable income from capital assets": 10.7.1. the difference between the proceeds from the disposal of capital assets and the costs associated with the acquisition of capital assets, if the revenue from capital assets is received in the same accounting period;
10.7.2. the difference between the revenue received and expenditure, the share of revenue from capital assets if it is received on multiple reporting periods;
10.8. the row "total" 3. box the only revenue from capital assets disposal, whose share is not presented to the DK form 4 in box;
10.9. the row "total" 5. box the only costs that part is not presented to the DK form 6 in box.
11. the DK form filling, if you get a return on capital, not capital gains (including income from debt instruments of disposal).
12. If the planned transaction a taxable person has received the advance payment, which is shown in the DK form, and personal income tax is transferred from the budget, but the transaction does not take place and the taxable person shall repay the advance payment to the buyer, the taxable person shall submit to the State revenue service specifies the DK form for a given reference period in accordance with the law on taxes and duties ".
13. If the tax on foreign income from capital gains is paid abroad by the respective reporting period DK form submission, the taxable person shall be submitted in the State revenue service clarify the DK form for a given reference period.
III. Provision of information concerning transactions initiated but not completed in one tax year 14. DK annex form filled in as follows: 14.1 1. box "transaction date" indicates the chronological order of the first element of the transaction day, confirming that the deal is launched in the tax year. Transaction element, which may be a sign that a deal is underway, can be received in earnest, the conclusion of the contract of the intention to expropriate the assets of capital, like the advance payment and risk transition;
14.2. the column "counterparty's registration number (physical person – person's code)" indicates information about the business partner. If the counterparty is a person resident in the Republic of Latvia, 3. box the counterparty's personal code. If the counterparty is a person not a resident of the Republic of Latvia, 3. box the counterparty ID code, if any, of the person or the country of residence of the person's birth year, month, and date. If the counterparty is a legal person, 3. box the registration number of the counterparty;
14.3.4. the column "counterparty name (physical person – name, surname) ' specify the counterparty's name. If the counterparty is a legal person, 4. box the name of the counterparty;
14.4.5. the column "information concerning the transaction partners of non-residents of Latvia" indicates the country of residence of the counterparty;
14.5.6. the column "expected income for the year, month," indicates the year and the month when the taxpayer expects income in connection with the transaction, if the payment is for the coming tax years after the transaction starts.

15. If the taxable person made a deal with capital assets (including shares and stock exchanges, as the result of other capital or shares, will not receive other remuneration), but the income gain from capital gains according to the order in which the individual income tax calculation needs to be income generating day is postponed to another – not yet known – the tax period, does not fill in the Bill-6. column "Expected income generating year that month, "but in addition to the annex to form the free DK form submitted to the State revenue service information on the transactions carried out, indicating the nature of the assets, the capital with which to deal, it made the acquisition value, the nature of the transaction and the value.
IV. procedures for filling out a form G-16 G form to be completed as follows: 16.1.1. box "transaction period" indicates the transaction period (month, quarter or year) from the DK form or period (date), in which the transaction has been committed if a transaction is not declared;
16.2. the column "3 revenue from capital assets disposal" indicates the form line "DK" in column 3 and 4 recorded the sum of the numbers or the contractual transaction amount that applies to the taxation year, if the transaction is not previously declared;
16.3.4. "expenses related to the acquisition of capital assets (with the investment)" indicates the form line "DK" in box 5 and 6 recorded the amount of numbers or only the costs that are associated with a particular capital asset acquisition, or, in the case of securities, securities account maintenance fees, which are well documented, if the transaction is not previously declared. Person provides document storage for at least five years from the date of submission of the form D, as well as on-demand presentation of the State revenue service officials;
16.4. the column "taxable income from capital assets" in the line "total" indicates the difference between the proceeds from the disposal of capital assets (column 3 row "together") and the costs associated with the acquisition of capital assets (column 4 row "total");
16.5. the column "estimated 6 (withholding) personal income tax according to the tax year during the proposed the DKU Declaration" specifies the DK declaration lines "together" recorded in box number 9;
16.6.7. the column "estimated personal income tax" is a tax calculated on the taxable income (box 5) multiplied by the tax rate capital gains (15%);
10.4. in box 8 "overpaid income tax" specifies the columns 6 and 7 of the row "total" numbers the difference if it is a positive number. If the columns 6 and 7 of the row "total" numbers, the difference is a negative number, indicate in box 8 "0".
17. If DK declaration form for a given reference period is specified, the revisions also GD form.
V. concluding questions 18. Taxable person, declaring income from capital gains on the 2011 fills the Cabinet of Ministers of 28 December 2009 rule no. 1660 "rules on the Declaration of the income of residents of the capital and filled in order" form "Annex D Declaration of income from capital DK".
19. The taxable person, to cover the law "on personal income tax" the ninth part of article 7.4 in 2011, which were not covered during 2011, complete these rules specified in Annex G form.
20. Be declared unenforceable in the Cabinet of Ministers of 28 December 2009 Regulation No 1660 "rules on the Declaration of the income of residents of the capital and its fill order" (Latvian journal, 2009, no. 205).
21. the rules shall enter into force on January 1, 2012.
Prime Minister v. dombrovsky Finance Minister a. Wolf, the annex to Cabinet of Ministers of 20 December 2011 regulations No 990 financial Minister a. Wolf