Cabinet of Ministers Regulations No. 819 Riga, august 31, 2010 (pr. No 44 32 §) rules on micro-tax return and its 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 indicators for micro calendar quarter: 2.1 turnover (revenue);
2.2. employees and employees ' income per month.
3. A taxable person who is registered as a value added tax-taxable person, the turnover of the calendar quarter of the Declaration shall not include value added tax.
4. the Declaration tax calculation figures indicate the lats and Sant Ms.
5. Declaration of row 4 indicates the calendar quarter for which the Declaration is made.
6. If a taxable person carries out economic activities from the beginning of the calendar year, declarations 6. line indicates the taxable person's turnover in the quarter part of the beginning of the calendar year has exceeded a micro Tax Act article 1, point "b" of the criteria set out in paragraph (hereinafter referred to as the turnover criterion)-70 000 lats. If the turnover of the micro-enterprises has exceeded the turnover criteria in any of the first three calendar quarters of the calendar quarter in which from the beginning of the year has exceeded the turnover criterion, the Declaration shall indicate the difference between the taxable turnover from the beginning of the year and 70 000 lats, but the subsequent calendar quarter statements of this line indicates the quarterly turnover.
7. 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 first determining the turnover criteria month (70 000 dollars 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).
8. Declaration of row 7 of the micro State employees, including micro-enterprise owners (hereinafter employees), and each employee's income each calendar quarter of the month. For employees-non-resident – indicate the name, the column "personal code or registration code" indicates the personal code or State revenue service assigned a registration number. The owner of micro-enterprises, for which the employment relationship is not presented with a contract of employment in micro-enterprises, row 7 of the Declaration in the columns "monthly income" identified in the quarterly earned income each month for micro-enterprises. 7. Employee statement rows columns "monthly income" identified in the calendar quarter's income each month (I quarter indicates January, February and March, II quarter of income – April, may or June, III quarter earnings – July, august and September quarter of income and (IV) – October, November and December's income).
9. Declaration 8. line indicates the calculated tax, if the micro-micro turnover, number of employees and employee income level does not exceed the micro-Tax Act criteria. Micro-tax calculation in line 8, the quarterly turnover micro multiplied by the tax rate of micro-9 percent.
10. Declaration 9. taxable person fills in the lines where the turnover of the calendar year, the total number of the beginning of the taxation year, the quarter is over 70 000 lats. Micro-tax on micro amount of excess of turnover, which, from the beginning of the calendar year, more than 70 000 LVL, calculated on the declaration line 6 micro amount of quarterly turnover multiplied by the tax rate of micro-20 percent.
11. row 10 of the declaration specifies the calendar quarter months all income of all employees exceeding 500 dollars, the total amount. It is calculated separately for each employee for each calendar quarter month, deducting from the employee's income the sum of 500 lats, 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 500 dollars or less.
12. in row 12 of the Declaration indicate the number of employees exceeding five employees in a calendar quarter. The number of employees also are included in the staff who worked in the micro-enterprises are not less than half of the quarter in question. The number does not include any employee who is absent or disqualified from working. If the calendar quarter not more than five micro employees, the Declaration of the 12, 13 and 14 do not fill in the line.
13. the declaration line of 13 in addition to the applicable tax rate for micro enterprises, micro-enterprises are already more than five employees in a calendar quarter. Tax calculation, micro declarations specified in row 12 number of employees multiplied by the excess tax extra micro rate is 2 percent.
14. where the micro-enterprises has more than five employees in the quarter, in line 14 calculate the tax on micro-enterprises the number part of the excess of the declarations specified in row 5 turnover multiplied by line 13 of the Declaration to the tax rate.
15. Micro tax return information provided in the signature confirms the truth of the person in charge, stating the name and the date of the signing of the Declaration.
Prime Minister v. dombrovsky Finance Minister e. Repše annex Cabinet of 31 august 2010 regulations No 819 micro tax statement Finance Minister e. Morgan