Advanced Search

Rules On The Personal Income Tax Advance Payments Form And Fill The Order

Original Language Title: Noteikumi par iedzīvotāju ienākuma nodokļa avansa maksājumu aprēķina veidlapu un tās aizpildīšanas kārtību

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
Cabinet of Ministers Regulations No 388 Riga 2010 April 20th (Mon. No 20 11. §) rules on the personal income tax advance payments form and fill the order Issued in accordance with the law "on personal income tax" article 18, tenth i. General questions 1. Approves the personal income tax advance payments (hereinafter referred to as the calculation of advance payments) sample form (annex a) and determines the calculation of the advance payment arrangements to fill.
2. calculation of advance payments for personal income tax payer (hereinafter taxable person) shall provide the State revenue service simultaneously with the annual income declaration, but no later than the pēctaksācij April 1 of the year, or month after start-up. The taxable person shall submit a specified taxation year of an advance calculation, if in accordance with his forecast for a taxation year of the taxpayer's expected taxable income significantly diminish or increase.
3. Submit a clarify the calculation of advance payments, the taxable person shall also submit a reasonable explanation for the reduction in the amount of advance payments or increase.
4. Fixed income taxable advance payments calculations do not provide.
5. the calculation of advance payments, taxable, non-taxable minimum allowances for dependent persons and the additional benefits only if a payroll tax booklet was submitted to the State revenue service. The non-taxable minimum and relief for dependants and the additional taxable benefit only for those quarters of the calendar year for which the advance payment will be made.
6. If a personal palīgsaimniecīb, backyard holdings or farms owner derives income from agricultural production and quarterly earnings amount is half the size of a quarter in a particular tax advance payments, the amount of the advance payment can be transferred to the next the intended term of payment of the advance before the terms of payment of the advance written notice to the State revenue service.
7. the calculation of the amount of advances indicate in dollars.
II. calculation of advance payments of 8. filling order advance payment calculation is completed as follows: 8.1.  1.1. in the line "pirmstaksācij period taxable income" refers to the annual income declaration (hereinafter referred to as the Declaration) forms the D3 line 15 taxable income or declaration forms D31. line 31, taxable income. If personal palīgsaimniecīb, backyard holdings or farms owner income derives solely from agricultural production, then 1.1. line indicates half of declaration forms D3 07. line with the taxable income amount;
8.2 1.2. line "tax period estimated taxable income" filled in if the taxable economic activities initiated or carried out recalculation of advances;
8.3. row 2, "non-taxable minimum" indicates the non-taxable minimum only for the period for which the advance payment is calculated;
8.4. row 3 "relief for dependants ' allowances for dependants only for the period for which the advance payment is calculated;
8.5. row 4 "additional incentives" fills in those individuals payroll tax notebook is a record that the person is disabled, politically repressed person or a member of the national resistance movement. Additional relief to indicate the period for which the advance payment is calculated;
8.6. in row 5 "Income from which tax is to be calculated" indicates the taxable income, which is calculated by subtracting from the pirmstaksācij's annual taxable income or the tax periods for further forecasted taxable income non-taxable minimum and relief for dependants and additional benefits, if the payroll tax booklet was submitted to the State revenue service;
8.7.6.1. line indicates the tax year the tax amount calculated, line 5 multiplied by the income tax period the specific tax rate;
5.5. If a taxable person from operating activities has received income in less than a year, fill in the pirmstaksācij 6.2. line. It indicates the amount of tax it would be if the taxable economic activity make a full calendar year, calculated from the pirmstaksācij period, the taxable income by subtracting the appropriate incentives, the result divided by the number of months where the economic activity, multiplied by 12 and multiplied by the tax year the tax rate;
8.9. in row 7, "advance payment up to 15 March" refers to 15 March the advance payment, set in the pirmstaksācij period, the advance payment is calculated row 10;
8.10.8. row "for the next tax year payable quarterly in advance" indicates the quarterly advance payable amount fixed, in a calculated tax amount minus the tax year the paid advance payment amount and dividing the result by 3;
8.11.9.1, 9.2 and 9.3 points on the line specified in the line 8 quarter advance amount payable;
8.12. row 10 points pēctaksācij for the first quarter of the year down the advance payment amount that has been calculated for a taxation year, the calculated tax amount (6.1 or 6.2) dividing by 4. Iii. calculation of advance payments if the filling order is submitted, the calculation specified in 9. advance payment specified in the calculation to be completed as follows: 9.1 if advance payment period the actual taxable income size changes and the taxable person shall submit a calculation specified then the advance payment specified in the respective field "X";
9.2.1.2. line "tax period estimated taxable income" indicates the estimated taxable income for the remaining quarter of the tax period;
9.3. row 2, "non-taxable minimum" indicates the non-taxable minimum only for the period that is specified in the payment of the advance;
9.4. row 3 "relief for dependants ' allowances for dependants only for the period that is specified in the payment of the advance;
9.5. row 4 "additional incentives" fills in those individuals payroll tax notebook is a record that the person is disabled, politically repressed person or a member of the national resistance movement. Additional relief to indicate the period for which the advance payment is specified;
9.6. in row 5 "Income from which tax is to be calculated" indicates the taxable income is calculated by deducting from the tax period the remaining quarter of the expected taxable income non-taxable minimum and relief for dependants and additional benefits, if the payroll tax booklet was submitted to the State revenue service;
9.7.6.1. line indicates the tax period the remaining quarter estimated tax amount calculated, line 5 multiplied by the income tax period the specific tax rate;
9.8.7. row "advance payment up to 15 March" filling;
9.9.8. row "for the next tax year payable quarterly in advance" indicates the quarterly advance payable amount fixed, the calculated tax amount divided by the number of remaining quarter;
9.10.9.1, 9.2 and 9.3 points on the line specified in the line 8 quarter advance amount payable;
9.11. row 10 points pēctaksācij for the first quarter of the year down the advance payment amount that is equal to the set on the line 8 quarterly advance payment amount.
IV. final question 10. Taxable persons who carry out accounting, double entry system in which tax year calculated for the 2010 month advance payment amount exceeds 500 lats, the quarterly months of advance payments and the amount of the advance payment calculations indicate a 9.1, 9.2 and 9.3 line.
Prime Minister v. dombrovsky Finance Ministers-Agriculture Minister in place of J. Dūklav attachment Cabinet 20 April 2010 the regulations No 388 individual income tax the calculation of advance payments from operating income. tax year last name ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ___ tax payer identity number – – marked with "X", if advance calculation is specified (lat) 1. Taxable income: pirmstaksācij 1.1 period taxable income (D3 * 15. line or line 31 D31 , or D3 * 07. row x 0.5) or 1.2. tax period estimated taxable income 2. Non-taxable minimum 3. Relief for dependants 4. additional relief 5. income from which tax is to be calculated (or 1.1 1.2. line-line-2 row 3-row 4) tax amount: 6 6.1.5 x tax rate or 6.2 (5/pirmstaksācij the number of months in the period that derives income) x 12 x tax rate 7. Advance payment up to 15 March 8 On the subsequent tax year payable quarterly in advance (6.1. line or line-7 6.2)/3 9. Quarterly advance payment: up to 15 May to 9.1 9.2 9.3 to 15 august to 15 November 10. ___ ____ tax year up to 15. March in advance of the amount payable (6.1 or 6.2 row/4) (date) (signature of the taxpayer) notes.
1. the population of the annual income declaration form.

2. the 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 j. Dūklav in