Cabinet of Ministers Regulations No. 1239 Riga 2010 December 28 (Mon. No 75 77) amendments to the Cabinet of Ministers of 17 February 2009. Regulations No 149 "rules on annual declaration of income of the population and its fill order" Issued in accordance with the law "on personal income tax" 38. the second part of the article make the Cabinet of Ministers of 17 February 2009. Regulations No 149 "rules on annual declaration of income of the population and its fill order" (Latvian journal, 2009, 35 no) the following amendments: 1. provisions be supplemented with paragraph 2.2.1.1 the following : "2.2.1.1 tax year earnings, which is applied to a reduced tax rate, D11 (D11);".
2. To supplement the provisions of this subparagraph in 2.2.2.1: "2.2.2.1 natural person (a sailor) who are employed (job) to be used in international transport, ship abroad incomes, D21 (D21);".
3. Amend section 2.2.7.
4. Supplement with 2.2.8 and 2.2.9. this point.: "2.2.8. Annual capital growth of D7 (D7);
2.2.9. The individual income tax by applying the weighted average tax rate, D8 (D8). "
5. Supplement with 4.1 chapter I paragraph by the following: "4.1 progress abroad and income tax paid in foreign currency recalculated in dollars after the Bank of Latvia exchange rate the income tax receipt and the date of the payment."
6. the title of chapter II be expressed by the following: "(II). in annex D1 Declaration and D11 filling order".
7. To supplement paragraph 5 follows the words "excluding income from operating activities" with the words "and the income that is applied to a reduced tax rate".
8. Supplement with 5.1 and 5.2 as follows: "5.1 Annex D1 to the taxable person who is not operating, the operator need not specify amounts for the taxation year were received as State aid to agriculture or European Union aid for agriculture and rural development in the following types of aid: 5.1 1. State aid-partial deletion;
5.1 2. State aid for the purchase of insurance policies to cover;
5.1 3. State aid for livestock.
5.2 in annex D1 to the taxable person who is not operating, the operator need not specify amounts for the taxation year were received as State aid and the support of the European Union forest owners from the European agricultural fund for the following types of aid: 5.2 1. improving the economic value of forests;
5.2 2. infrastructure related to the development and adaptation of agriculture and forestry;
5.2 3. non-agricultural land for the first afforestation;
5.2 4. restoring forestry potential and introducing prevention measures. "
9. Amend paragraph 6.1., the words "income from the disposal of real property and capital transfer, the staff of shares".
10. Amend paragraph 6.3., the words "dividends from company income, income from deposits and deposits with credit institutions".
11. Delete paragraph 6.7., the words "wood or growing forest".
12. Make paragraph 10 and 11 as follows: "annex 10 D11 fills a taxable person who, in the tax year is income, which is suitable for the reduced tax rate (for example, income from timber and growing trees, income from the disposal of the national or European Union aid for the economic constraints that forest owners, forest management is not an economic activity, as well as income from capital, not capital gains). Taxable persons who do not fill out annex annex D8, D11 does not indicate the income tax withheld from income the cost of the site. A taxable person who fills in the D8, and personal income tax is calculated by the weighted average tax rate, D11 attached all income that is applied to a reduced tax rate.
11. the annex to fill out D11:11.1.  1. the column "income generating site and type" indicate the tax year earned income (including dividends and interest income) at and the way which is suitable for the reduced tax rate and which are not indicated in the tax declaration submitted during the year on income from capital DK;
11.2. the column "gross revenue" identifies terms of money income received in the tax year that is applied to a reduced rate of duty;
11.3.3. box a "25% rule" only taxpayers who received income from growing sales of the forest. Fill the column, indicating the symbol "X". Before tax from the amount payable calculation report with reforestation, applying the rules of expenditure in the amount of 25 percent of the amount payable;
11.4. box 3 b "50% rule" only taxpayers who received income from timber sales. Fill the column, indicating the symbol "X". Before tax from the amount payable calculation report with the preparation and sale of timber-related expenditure, applying the rules of expenditure of 50 percent of the amount payable;
11.5.4. "expenses related to income generation" indicates costs under (a) or 3 (b), column 3 expenditure norm or other documented expenses related to income generation;
11.6. the column "taxable income" indicates the taxable income calculated from gross income (box 2) subtracting the expenses related to income generation (box 4);
7.3.6. column "tax rate" indicates the corresponding income tax rate applicable to the tax year;
11.8.7. the column "estimated tax" indicates the amount of tax calculated on the taxable income (box 5) multiplied by the tax rate (column 6);
7.4. in box 8 "paid in advance (withholding) tax" paid in advance or indicate the withheld personal income tax amounts for the relevant annex of the income on the line;
11.10.9. under "duty payable" indicate the personal income tax payable to the budget. "
13. Delete paragraph 12.
14. Express the title of chapter III as follows: "III. Declaration and in annex D2 D21 filling order".
15. Add to paragraph 13 follows the words "foreign income" with the words "where applicable" rate of 26%.
16. To supplement the rules by 14.1 points as follows: "annex filled D21 14.1, a taxable person who has been employed (job) to be used in international transport ship and received income from abroad. D21: fills in annex 8.8 1.  1. box "(sailor), employed (job) to be used in international transport ship, income generating site" indicates the country in which the acquired income (that is, the country whose flag the ship), as well as information (employer's legal name and address) on the income of the paying agent;
14.1 2.  2. the column "gross revenue" indicates in money terms all of the tax year the income obtained by the taxable person for ones to work on international transport to be used.
14.1 3.  3. the column "income generating period" indicates income generating period starting month and ending month. If the taxable tax year have been employed in a number of periods (with breaks) for each of the periods of employment completed in separate line;
14.1 4.  4. the column "the monthly minimum wages applicable to the factor" refers to the minimum monthly wage rate applicable to corresponding to the law "on personal income tax" in the fourth paragraph of article 8 of the norms: officers – 2.5, other staff – 1.5;
14.1 5.  5. under "employment period taxable income" indicate the taxpayer's employment period the taxable income calculated on the minimum monthly wage multiplied by the coefficient shown in column 4 and multiplying by the number of months in which the person was employed on the international transport of used Board. The number of the month in which the taxable person was employed on the international transport of used ships, including the months in which the taxable person was not employed in a full month;
14.1 6.  6. the column "estimated tax" is a tax that is calculated in column 5 the specific taxable income multiplied by the tax rate;
14.1 7.  7. the column "Foreign tax paid in" completed where income is withheld from the employee (paid) tax abroad. If the tax is not withheld abroad (paid), do not fill in box 7;
14.1 8.  8. under "duty payable" indicate the individual income tax amount payable to the budget and which is calculated from the estimated tax (box 6) minus the foreign tax paid (box 7). If the calculation results in a negative figure in box 8 indicates "0". "
17. Delete paragraph 15.
18. The deletion of the words in paragraph 17.1. "not including subsidies paid as State aid for agriculture or European Union aid for agriculture and rural development".
19. Delete the 11.1. section.
20. Delete paragraph 24.
21. To supplement the provisions of this chapter VII1 and VII2: "VII1. Declaration of the filling order annex D7

34.1 Annex completed in D7, a taxable person who meets one of the following criteria: 1. the year of 34.1 has received income from capital gains and fills in D8;
34.1 2. in any taxation year months or quarters (depending on the period for which the submission of Declaration of income from capital, DK) has received a negative capital growth, which may be covered with a positive capital growth.
21.3 to fill out annex D7:21.3 1.  1. box "transaction period" indicates the transaction period (month or quarter) from the declarations of income from capital DK or period (date), in which the transaction has been committed if a transaction is not declared;
21.3 2.  2. box "transaction type" filled in if the deal is not specified in the Declaration of income from capital in DK. If the Declaration of income from capital in the DK at least one transaction applied to the law "on personal income tax" in paragraph 51 of the transitional provisions, the entry code "F";
21.3 3.  3. under "income from capital assets disposal" indicates the Declaration of income from capital in the line of part I of "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;
34.2 4.  4. the column "disposal of capital costs" indicates the Declaration of income from capital in the line of part I of "DK" in box 5 and 6 recorded the amount of numbers or only for expenses that are associated with a particular capital asset acquisition, or, in the case of securities – regulated account maintenance expenses, which are well documented. Person provides document storage for at least five years from the date of submission of the annex, D7, and shall, on request, be produced to the State revenue service officials;
34.2 5.  5. the column "taxable income from capital assets" indicates the difference between the proceeds from the disposal of capital assets (column 3) and the costs associated with the acquisition of capital assets (box 4);
34.2 6.  6. the column "individual income tax paid from DK" points from the declarations of income from capital in the line of part I of "DK" in box 9 recorded figure;
34.2 7.  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%), 21.3 8.  8. the column "overpaid income tax" point 6 and 7 columns of numbers the difference if it is a positive number. If the boxes 6 and 7 numbers, the difference is negative, indicates in box 8 "0".
VII. Annex 2 Declaration filling order of the D8 21.3 D8 fills in the annex the taxable person who calculates the tax for the year weighted average rate based on each income subject to a different rate, the share of the total taxable income, as well as the refundable tax on the income in 2010, and wish to apply the non-taxable minimum and relief for dependent persons and eligible costs.
fill out the following annex 21.4 D8:21.4 1.  2. Part I of the column "earned income" of separate line indicates the Declaration D 03. income on the line, column 5 of annex D11 specified taxable income totals, column 5 of annex D21 specified taxable income and the total amount in box 5 of annex D7 specified income totals;
21.4 2.  4. Part I of the column "estimated tax" indicates the calculated tax amount, without taking into account the non-taxable minimum and relief for dependent persons and eligible costs;
21.4 3.  5. Part I of the column "the weighted average rate" indicates the calculated weighted average rate shall be calculated in column 4 calculate the total tax divided by column 2 the specified total amount of earned income and the result multiplied by 100;
21.4 4.  02. the lines of part II "eligible expenditure" indicates 10 (D) of the declaration line of the amount of eligible expenditure, in view of the fact that the Declaration D 09. line the law "on personal income tax" in article 10 is detectable limit of the rows in annex 01 D8 specified income gained;
21.4 5.  09. Of part II or row 10 "converted results" indicate a number is calculated from the estimated tax at weighted average rates (07) subtracting paid in advance (withholding) tax (08). If the calculation result is a positive number, it shall be written in row 09 (bonus). If the calculation result is negative, it shall be written in row 10 (overpayment). "
22. the express section follows 22.9.: 22.9.  08. the lines and 09. line total must not exceed 20 percent of the declaration line 03. ' taxable income-total "the amount specified. Note that 09. line contributions to private pension funds and the insurance premium payable individually may not exceed 10 per cent of the declarations are in row ' 03, taxable income – total amounts ";".
23. Express and 36.17. subparagraph 36.16. by the following: "36.16.  18. line "income from which tax is to be calculated, the total" indicates the Declaration D 03. line amount, minus the 10, 11, 12 and 17 rows;
36.17.19. "tax" line indicates the estimated amount of individual income tax. Fixed income a taxable person shall also annex D5 02. the amount specified on the line. "
24. The deletion of chapter IX.
25. replace the Declaration in Annex D, the line "the State revenue service territorial institution" with the line "the application of the weighted average tax rate" 26. To supplement the Declaration in Annex D behind the lines with the following 24 contains the text: "Please transfer on account of overpayments Payable amount of the account no. (IBAN 21 symbol)" 27. Express declarations in Annex D of the annex to the Declaration "" as follows: "annex D1 Declaration: – tax year in the Republic of Latvia, the income gained from the tax year D11 income that is applied to a reduced tax rate-D2 individual (resident) in foreign earnings to D21-natural person (a sailor) who are employed (job) to be used in international transport, the ship gained income abroad D3 – income from business activity – D31 income from economic activity, where a taxable person of a double entry accounting system, D4 – eligible expenses on education and therapeutic services D5 – operating income declaration of taxable persons that pay a fixed income tax D7-D8 annual capital growth – personal income tax by applying the weighted average tax rate note. Document properties "date" and "tax payer's signature" does not fill in, if an electronic document is drawn up according to the law on electronic document design. "
28. To supplement the Declaration in Annex D annex D1 annex behind the D11 in the following: 29. To supplement the Declaration in Annex D annex D2 D21 behind with the following attachments: 30. Deletion of Annex D of the declaration specified in annex D6.
31. To supplement the Declaration in Annex D of the annex to the D7 and behind D5 D8 attachment as follows: Prime Minister, regional development and local Government Minister v. dombrovsky Finance Minister a. Wolf