Advanced Search

Rules For Annual Declaration Of Income Of The Population, And They Fill The Order

Original Language Title: Noteikumi par iedzīvotāju gada ienākumu deklarāciju 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 149 in Riga 2009 17 February (pr. 13 § 3) in the rules on annual declaration of income of the population and its filling order issued in accordance with the law "on personal income tax" 38. the second paragraph of article i. General questions 1. approve the annual declaration of income of the population (hereinafter referred to as the Declaration) sample form (annex) and the Declaration by the established procedure. 2. the Declaration shall contain: 2.1 the annual income declaration form D (hereinafter Declaration (D));
2.2. the Declaration: Annex D 2.2.1. Tax year in the Republic of Latvia to gain income D1 (D1);
2.2.2. Physical persons (resident) in foreign earnings in D2 (D2);
2.2.3. Income from operating a D3 (D3);
2.2.4. the income from economic activity, where the taxpayer maintains double entry system of accounting, D31 (D31);
2.2.5. the eligible expenses on education and healing services tions D4 (D4);
2.2.6. Operating income tax paid to local declarations, which pays a fixed income tax, D5 (D5);
2.2.7. Tax calculation income subject to different tax rates, D6 (D6). 3. Personal income tax (hereinafter referred to as the tax paid performers) who are resident in the declaration specifies all of the Republic of Latvia during the tax period and the income obtained abroad (including non-taxable must enter). A taxable person who is not a resident, the Declaration shall indicate the taxation period in progress in the Republic of Latvia. Declaration tax calculation the amount specifies the lats and Sant Ms. 4. Taxable person before the Declaration (D) fill the D1, D2, D3 and D4, D5 or D31 or attachment. II. Annex D1 Declaration filling order 5 Annex D1 taxpayer fills in that tax year has received income (except income from operating activities) in the Republic of Latvia. Taxable person fill out annex D1, based on the employer or other income of the paying agent for notice issued to a natural person paid amounts (hereinafter referred to as the notice), the income the cost of documents, as well as other documents attesting the receipt of income. 6. fill in annex D1 as follows: 6.1.1. the column "income generating site and type" indicates all the tax year received in income (including income from real estate disposals and capital transfer, the staff of shares, contests and prizes received at the farm sacens, royalty (royalty), pensions, sickness benefits, lotteries and gambling winnings, azar as well as taxable income). If income is gained from participation in gambling or lotteries, specifies the legal persons (lotteries or gambling organisers) the name, registration number and address of the legal person;
6.2. the column "gross revenue" indicates when assessing monetary terms, all of the tax year enter the obtained must, in cash, in kind and services. If the declaration statement is used to fill in this box notice 05. the amount specified in the line;
6.3. the column "taxable income" Not indicate taxable income (dividends from company income, income from deposits and deposits with credit institutions, insurance claims, income from State and local laws and regulations of the promissory notes, in certain benefits paid from the budget of heritage earned income, from the budget allocated to education scholarships, alimony received by the employer from the funeral allowance, the value of which does not exceed 150 dollars, and the other the law "on personal income tax" prescribed in article 9 types of exempt income). In this box and the notification 06. the amount specified in the line;
6.4.4 (a) in the column "eligible expenses – workers of the State social insurance compulsory contribution šināšan" indicates a State social security payments. In this box and the notification line 10;
6.5.4. (b) the column "eligible expenses – contributions to private pension funds, and life insurance premiums" indicates the employer contributions made by private pension funds and life insurance (with funds accrual) bonuses the law "on personal income tax" within the limits prescribed. In this communication, in box 11 and 12 the amount in line;
6.6.4. (c) in the column "eligible expenses" writers indicate expenditure according to the author, the laws and regulations of the law "on personal income tax" rules. In this box and the notification line 14;
6.7. the column "expenses related to income generation" refers to pay you the documents certified expenses relating to income generation, without exceeding 2 in annex D1 the amount shown in box. If income is gained, the disposal of scrap metal, wood or forest and growing spending from the income generating apply to law "on personal income tax", the rules set out in this communication in box 14 amount specified on the line. If income is gained from lotteries and gambling winnings, this column also shows the payment documents certified expenses relating to participation in gambling or lotteries;
6.8.7. the column "paid in advance (withholding) tax" paid in advance or indicate the withheld personal income tax amounts for specific types of income. In this communication, in box 16 the amount on the line. 7. A taxable person who presented, as is the law "on personal income tax" article 9 referred to in the first subparagraph of non taxable income that exceeds the total amount of the tax year of the quadruple-non-taxable minimum, fill in annex D1 may be only in respect of which the income is not a circle. 8. in annex D1 row "total" indicates the total amount of all income. 9. participation in invitations to tender and the award of the race received additional D1 put ma 2. the column "gross revenue", but this award does not indicate the taxable part D1 add Kuma 3. the column "taxable income" Not. The taxable income of the prizes obtained indicates annex D1 6. column "taxable income, does not report the employer's contributions". 10. The proceeds from the disposal of real property or capital transfer point annex D1 2. the column "gross revenue". Expenses associated with the property or part of the capital purchase, which is subject to the individual income tax, indicate in box 5 of annex D1 "expenses related to income generation", subject to the requirements in respect of expenditure laid down in the laws of the law "on personal income tax" rules. Taxable income (the difference between the revenue from real estate or shares and the disposal of real property or capital acquisition expenditure) of real property or capital transfer point annex D1 6. column "taxable income, does not report the employer's contributions". 11. natural person tax year making income from the alienation of immovable property, the Declaration shall be accompanied by copies of the documents that specify the property transfer and price, as well as the real estate acquisition and value. 12. The proceeds of the share buy-back of the staff indicated in annex D1 2. the column "gross revenue", but that the purchase of the shares, if the shares were acquired for consideration,-annex D1 5. under "expenses related to income generation". Taxable income (the difference between revenue and expenses) from the stock sales staff indicated in annex D1 6. column "taxable income, does not report the employer's contributions". III. Declaration of the filling order of annex D2 13. Annex D2 fills the natural person whose tax year made income abroad. 14. the natural person whose income is made in one or more foreign countries, for every other country earned income type fills in some of the annex D2 line. 15. Foreign earned income and tax paid in foreign currency-the lats of clicking after Bank of Latvia exchange rate the income tax receipt and the date of the payment. IV. Declaration of the filling order of annex D3 16. Annex D3 fills the natural person carrying out economic activity and keep simple records of accounting system based on accounting of economic activity data. 17. Annex D3 01., 02, 03, 04.., 05., 06, 07 and 08... line indicates the physical personal data relating to its agricultural production and rural tourism services: 17.1.01. line "income from agricultural production and rural tourism services" indicate the year in the taxi of agricultural produce and of tourist revenue to provide services, not including subsidies paid as State aid for agriculture or European Union aid for agriculture and rural development;

17.2.02. line "expenditure related to agricultural production and rural tourism services" indicate the expenses fully covered in Tajikistan on agricultural production and rural tourism services. If the natural person shall also carry out other economic activities and it is not known exactly what the total expenditure relating to agricultural production and rural tourism services, it shall be determined in proportion to the agricultural production and rural tourism service revenue. Editions also include the State compulsory social insurance contributions paid by a natural person for themselves as self-employed persons;
17.3.03. line "income or loss from agricultural production and rural tourism service" 01 and 02 numbers specified in row. Losses before number indicates, putting a minus sign;
17.4.04. row "Not taxable income from agricultural production and rural tourism service" indicates no taxable income from agricultural production and rural tourism services. It indicates only if the natural person tax year has made income from agricultural or rural tourism services;
17.5.05. row "taxable income from agricultural production and rural tourism service" 03. and 04. line number margin. If the difference is negative, the line type "0";
10.9.06. "line in the previous year a loss of agricultural production and rural tourism in the nas service, which shall be borne by the tax year taxable income from the saimn field on the thighs and the rural tourism service" Report a loss from operating activities (hereinafter referred to as the loss report) part I "loss from the thighs and lauksaimn rural tourism service" 3 the amount shown in box. That amount may not be greater than the number specified in row 05;
17.7.07. line "taxable income from agricultural production and rural tourism services, taking into account the previous year's losses of agricultural production and rural tourism service" record 05. and 06. line number margin;
11.1.08. the line "tax-free income (subsidies paid as State aid for agriculture or European Union support for agriculture and rural development)" indicates the subsidy received by a taxable person as State aid to agriculture or European Union support for agriculture and rural development. 18. Annex D3 09-14. line indicates data about an individual's saimn the thigh, except in agricultural production and rural tourism services: 18.1.09. line "income from other economic activities" indicate the tax year the revenues from other economic activities;
18.2. row 10 "expenditure related to other types of economic activities" indicate the expenses associated with the reported row 09 revenue generating. If natural person engaged also to agricultural production or the provision of services of rural tourism, and it is not known exactly what the total expenditure relating to other types of economic activities, the following shall be determined in proportion to the operating income. Editions also include the State compulsory social insurance contributions paid by a natural person for themselves as self-employed persons;
18.3. in row 11 "income or loss from other economic activities ' 09 and 10 entry line number margin. Losses before number indicates, putting a minus sign;
18.4. in row 12 "taxable income from other economic activities" in the entry in row 11, calculated the difference if it is a positive number. If the calculated variance is a negative number, in that the line "0";
18.5.13. "line in the past year the losses from other types of economic activities, which shall be borne by the tax year taxable income from other economic activities" statement "loss of part II from other types of economic activities" 3 the amount shown in box. That amount may not be greater than the number specified in row 12;
18.6.14. line "taxable income from other economic activities, taking into account the previous year's losses from other types of economic activities," the record's 12 and 13 on the line numbers in the margin. 19. Annex D3 line 14A, "including on the same tax calculated and made State social security payments" to untie a * indicates state compulsory social insurance contributions, paid by a natural person for themselves as self-employed persons, according to the quarterly report on the country's self-employed social security payments. 20. If a natural person engaged in agricultural production or to provide field services, tourism also deal with other economic activities and tax year choose according to the law "on personal income tax" article 19 of the eighth part to cover agricultural production and rural tourism in the service damage from other operating income, it does not fill in annex D3 01.-07. line, but of the agricultural produce and rural tourism service revenue and expenditure shall include other economic calculation annex D3 09-14 line. In this case, the D3 line 13 of the annex also includes the annual pirmstaksācij of part I of the income statement "about the loss of economic production and rural tourism services you provide" the amount specified in column 3 of that annex, subject to the D3 13. line number must not exceed 12 Annex D3 line number specified. 21.15 and 16 of annex D3. row fill all natural persons carrying out economic activity and maintain accounting records in the system: the simple 21.1. in row 15 ' taxable income from operating activities "D3 and 14 Annex 07 line numbers;
21.2.16. line "tax paid in advance" indicates individual income tax from the amount of the advance of economic activity, what physical person paid during the taxation year. 22. the taxpayer's economic losses accounting for losing you report individual parts, it is broken down by years of pirmstaksācij (not more than three years or pirmstaksācij, if the taxable person is identified as the appropriate State aid conditions special assisted area, about six years ago): 22.1. losses from agricultural production and rural tourism services – part I "loss from agricultural production and rural tourism services";
22.2. losses from other economic activities – part II "losses from other types of economic activities". 23. The taxable person chooses to cover the tax year in agricultural production and rural tourism in the service damage from other operating income, all operating losses (including agricultural production and rural tourism services) specify in part II of the report of losses "losses from other types of economic activities". In this case, the taxable person shall not apply the law "on personal income tax" in article 9, first paragraph, point 1. 24. A taxable person who, in calculating the tax year operating income or loss, the amount is deducted from the proceeds received in the form of grants as State aid to agriculture in the European Union or bass support agriculture and rural development (hereinafter referred to as subsidies), does not apply to the law "on personal income tax" article 11 of the ninth and tenth. 25. Statement fill in both parts of the following: 25.1.1. the column "Pirmstaksācij of the year in which the loss occurred" indicates the year in which the taxable person has incurred losses;
25.2.2. box "to the tax year does not cover losses" before the tax year (which has incurred losses) D3 in row 3 of annex losses reduced by subsidies received, or D3 in row 11 of the annex. If the taxable person chooses to tax year to cover agricultural production and rural tourism in the service damage from other operating income, in row 11 of annex D3 following losses reduced by subsidies received. For the next pirmstaksācij years indicates the year of pirmstaksācij (the year before the tax year) specified in column 4 of the report;
25.3. the column "amount of loss reduces the taxable income for the tax year" tax year for which the declaration drawn up, indicating the previous year segto losses from agricultural production and rural tourism services or other economic loss. Loss amount may not exceed the taxable income from agricultural production and rural tourism services or other economic activities that are specified in annex D3 05. or 12. row;

25.4.4. ' losses to be carried over to subsequent tax years "refers to the next tax year payable, calculated as of the tax year in question in the review box 2 and 3 of the numbers below. V. Declaration Annex D31 26. filling order fill out annex D31 taxable persons carrying out economic activity and sort of double-entry accounting system. 27. Annex D31: fill out 27.1.01. line records the revenue and expenditure account contains the difference between revenue and expenses;
27.2.20. line indicates other taxable income increasing amounts in accordance with the regulations and for the tax calculated and made State social security payments as a self-employed person if accounting records this amount is included in the editions. Amounts in annex 20.1. D31 decrypts, 20.2 and 20.3 in line.;
16.3. line indicates 26 other taxable income amounts decreasing in accordance with laws and regulations. Decrypts the D31 annex amounts 26.1 26.2 26.3., and line.
27.4.30. line indicates the year of pirmstaksācij the sum of three losses in a row following the taxation year of the loss incurred. Vi. the Declaration in annex D4 28. filling order annex D4 fill out tax that tax year has been spending on education and therapeutic services and want to include these expenses in personal income tax. Natural person filling out this annex uses the justification documents certifying education and medical expenses paid (for example, receipts, cheques, payment orders, credit billing statements). For his and each family member, the eligible expenditure of the individual fills in annex D4. 29. the table in annex D4 "eligible expenditure on education and the thighs ārstn services" fill line "tax year" If the tax year were eligible for education and medical services. If pirmstaksācij's annual declaration was completed 7 of annex D4. "for the next tax year subject to eligible expenditure (4.-6. box)", "Pirmstaksācij of the year on the line that had formed over excess eligible expenditure Cabinet rules on the eligibility of expenditure for education and medical services in a specific provision" fill in box 4 and 6. 30. The line "tax year" fill in the following: 30.1 2. "eligible expenses covered by the rules set by the Cabinet of Ministers on education" refers to the source documents certified expenses incurred in the tax year on education, subject to the rules laid down in the laws on the eligibility of expenditure on education;
30.2. the column "eligible expenses covered by the rules set by the Cabinet of Ministers of the medical services" refers to the source documents certified tax year expenses incurred for medical treatment, subject to the rules laid down in the laws on the eligibility of expenditure on medical services;
30.3.4. the column "total" entry in column 2 and 3 specify the sum of the numbers;
18.9. the column "expenditure on medical services that conform to the Community Cabinet rules on the eligibility of expenditure for education and medical services have the right to include eligible expenses in full" indicates the source documents certified expenses incurred in the tax year on planned operations and dental services;
30.5.6. column "in the year of the pirmstaksācij of taxation or the eligible expenses include expenses for education and medical services, not including the box 5 but not more than the Cabinet the limits prescribed in the regulations" indicates the tax year the amount of the eligible expenditure of the Cabinet of Ministers regulations on the eligibility of expenditure for education and medical services in the framework of the rules laid down;
19.0 7. the column "for the next tax year subject to eligible expenditure (4.-6. box)" points to the next tax year to apply for the amount of eligible expenditure (columns 4 and 6 the numbers difference). 31. the line "Pirmstaksācij of the year in which the eligible expenses in excess evolution over the rules set by the Cabinet of Ministers" fill in the following: 19.3.1. box the pirmstaksācij year in which formed the issue of eligible damage excess over the rules laid down in the laws on the eligibility of expenditure for education and medical services;
31.2.4. the column "total" by filling in a particular taxation year a declaration of the previous annual bury st declarations in annex D4, 7. the column "for the next tax year subject to eligible expenditure (columns 4-6)" number;
31.3.6. column "in the year of the pirmstaksācij of taxation or the eligible expenses include expenses for education and medical services, not including the box 5 but not more than the Cabinet regulations set rules" entry on this line in column 4 "total" amount, given that the entire row of the box 6 shall not exceed the total Cabinet rules laid down in the rules;
19.5. the column "for the next tax year subject to eligible expenditure (4.-6. box)" points to the next tax year to apply for the amount of eligible expenditure (columns 4 and 6 the numbers difference). 32. Statement annex D4 section "taxpayer's family member data" is completed if the taxable person to reduce the taxable income declared by the members of the family, eligible expenditure for education and medical services. VII. Declaration of the filling order of annex D5 33. fill out annex D5 fixed income tax. 34. Annex D5 to fill out: 34.1.01. row indicate the tax year the revenues from economic activity;
21.3.02. line indicates the amount of tax, set according to the law "on personal income tax" attachment "fixed-income tax on the income from economic activity about" specified table;
21.3.03. line indicates the tax during the year, the tax paid in advance. VIII. Declarations of the filling order D Declaration D 35. filled in based on the D1, D2, D3, D4 and D5 or D31 or attachment. 36. the Declaration shall be completed as follows: (D) 36.1.01. line "made in Latvia" amount taxable income the following declaration of the numbers you specified in the annexes: Annex 6 36.1.1. D1 column "taxable income, does not report the employer's contributions paid" specified total;
36.1.2.15. Annex D3 line "taxable income from operating activities" and a line of 14 "including for the tax calculated and carry out State social security payments" a specified amount;
36.1.3. D31 31 line annex of the difference;
36.2.02. line "earnings" foreign entry in annex D2 5. the column "foreign country incomes – amount LCY" amounts (conversion of base currency), which according to the ņā Convention on double taxation and tax not paid of prevention (hereinafter referred to as the Tax Convention) is not exempted from individual income tax payment in the Republic of Latvia, as well as amounts from the country with which the UK is a tax treaty or tax provisions of the Convention are not applied;
36.3.04. line "taxable income" in the following amounts in the annexes to the Declaration figures: 36.3.1. in annex D1 3. the column "taxable income" Not specified total amount;
36.3.2. Annex D2 5. the column "foreign country incomes – amount LCY" amounts that are in accordance with the Tax Convention, applying the exemption method, are exempt from personal income tax payment in the Republic of Latvia;
36.3.3. Annex D3 04. "no taxable income line of the femur of lauksaimn production and rural tourism services" and "Not in row 08 taxable income specified numbers";
36.4.05. row "State social security payments" amount to the following declaration numbers you specified in the annexes: annex D1 36.4.1.4 (a) in the column "eligible expenditure – the State workers social security payments" specified total;
36.4.2.14 Annex D3 (a) line, "including on the same tax calculated and made State social security payments" a specified amount;
36.4.3. Annex 20. D31 line "other taxable income increasing amounts in accordance with the laws" on social insurance in the country specified in the payment of sums for themselves as self-employed persons are calculated and make operational provider accounts do double entry system;
22.7.06. line and specialty education, qualification and medical stināšan and grew older medical services "in annex D4, 6. the column" pirmstaksācij year of taxation or the eligible expenses include expenses for education and medical services, not including the box "the specified 5 total, but, if the payer reduces the taxable income of the family members are also eligible expenses, all the completed Declaration Annex D4 6. total of boxes;

22.7.07. "Therapeutic services on the line under the Prime Minister Kabi neta rules shall be included in the eligible expenses in full" shall be inserted in annex D4, 5. the column "expenditure on medical services in accordance with the provisions of the Cabinet has the right to include eligible managed the MOS in full" the specified amount, but, if the payer reduces the taxable income of the family members are also eligible expenses, all the completed Declaration Annex D4, 5. the total amount of boxes;
22.8.08. line "donations and gifts" is documented amounts of donations or donations in the form of a Republic of Latvia passed like the registered associations, foundations and religious organizations or their institutions, which the public good status of the Organization in accordance with the public good of the organization law and public institutions;
22.9.09. line "private pension funds made contributions in horse insurance premiums payable under a life assurance contract (with accumulation of assets) and the investment fund investment certificates acquisition cost, if this card were the property of the taxpayer at least 60 months" shall be inserted in annex D1 4. (b) in the column "eligible expenses – contributions to private pension funds, and life insurance premiums" and documented in the taxpayer's contributions to private pension funds investment funds, investment certificates acquisition costs and life insurance (with the cumulation) amounts of premiums;
22.9.08.09. lines and line total must not exceed 20 percent of the declaration line 03. ' taxable income – total "amounts;
36.10. in row 11 "annual non-taxable minimum" indicate the legislation for a monthly non-taxable minimum and tax allowance of individual income tax calculation to determine the amount of non-taxable minimum tax year. Persons who apply the law "on personal income tax" in the fifth article 12, part of the non-taxable minimum for pensioners, do not apply that article 12 of the law provided for in the first subparagraph the non-taxable minimum. Non-residents (excluding residents of another Member State of the European Union resident and tax year Latvia gained more than 75 percent of the total revenue) the law "on personal income tax" provided for in article 12, the non-taxable minimum and that article 13 of the law said tax relief does not apply. The payer does not apply to the annual non-taxable minimum for the taxation year in which he has been to other taxable persons dependants;
36.11. in row 12 "annual non-taxable minimum for pensioners" persons who have been granted pensions, indicates the non-taxable minimum in accordance with the law "on personal income tax" article 12 fifth or that the transitional provisions of the Act 48. If the pension is granted tax year, not the circle of which the pension minimum in accordance with the law "on personal income tax" article 12 fifth applies only on the portion of the taxation year, the person has received a pension. For the rest of the part of the taxation year of non-taxable minimum shall apply in accordance with article 12 of the law referred to in the first subparagraph;
36.12.13. line "relief for dependents ' indicates the amount of tax relief for dependents tax year. Tax makes it easier for you to apply for a dependent person with the date on which the taxable person is having the right to tax relief, and cease to apply from the day following the date on which those rights have been lost;
36.13.14. line "on disability" benefits in accordance with the law "on personal income tax" in article 13, first paragraph, point 4 on vajos in normat personal income tax relief for persons with disabilities for additional additional relief about disabled people;
36.14.15. "relief on the line politically repressed persons" under the law "on personal income tax" in article 13, first paragraph, point 4 of the law on individual income tax additional to politically repressed makes it easier for you and the participation of the national resistance movement specified additional homeowners relief about the politically repressed persons;
36.15.16. line "relief of the national resistance movement" indicates the active fishers in accordance with the law "on personal income tax" in article 13, first paragraph, point 4 of the law on personal income tax relief for more politically repressed persons and national resistance movement members set additional relief about the politically repressed persons (also a member of the national resistance movement);
36.16.18. line "income from which tax is to be calculated, the total" completed only if the person did not have income that is subject to the 15% tax rate, and at the point of declaration D 03. line amount, minus the 10, 11, 12 and 17 rows;
36.17.19. "tax" on the line: 36.17.1. If the payer did not have income that is subject to the 15% tax rate,-18. the line amount multiplied by a coefficient of 0.23;
36.17.2. If the person has received income only from economic activity, – annex D6 05. row;
36.17.3. If the person has received income subject to different tax rates and calculate a ratio-D6 and annex 05.08. line amount;
36.17.4. If the person has received income subject to different tax rates, and it does not have to calculate the proportion – annex D6 05. the amount specified in the line, plus the income from the rest of the calculated tax amount, calculated from the declaration line of D 03. subtracting the D6 line and Annex 02. declarations (D) 10, 11, 12 and 17 and estimated results row being multiplied by the coefficient 0.23;
36.17.5. fixed-income tax payer – annex D5 02. the amount specified in the line;
36.18.20. line "paid in advance (withholding) tax" amount in the following annexes to the Declaration figures: 36.18.1. box 7 D1 specified paid in advance (withholding) tax;
36.18.2. minimum of D2 in box 8 of the annex to "a foreign country tax-paid amount LCY" or 10 "in box tax from income gained abroad (by the Bank of Latvia rates), an amount in LCY 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 for the application of the method of credit for earned income abroad;
36.18.3.16. Annex D3 line "tax paid in advance" the specified amount;
36.18.4. of Annex 33. D31 line;
36.19. filling out the line 22 "overpayments", note that the non-refundable portion of the excess tax paid abroad. 37. A taxable person who presented, as is the law "on personal income tax" article 9 referred to in the first subparagraph shall tax the income hold circle, which total more than quadruple in the taxation year of the non-taxable minimum, may only be filled Declaration (D) line "Not 04. taxable income", if the taxable tax year in Latvia has received only incomes from which personal income tax is a withholding of cost. 38. A taxable person who presented to a taxation year declared eligible expenditure for education and medical services, may only be filled Declaration D 06. row and specialty education, skills acquisition, and medical and therapeutic services "and row" 07. Medical services under the Cabinet of Ministers set ating is be eligible expenses in full ", if the taxable tax year in Latvia is only income from which personal income tax is a withholding of cost. 39. A taxable person who presented to a taxation year declared eligible expenditure of donations and donations or contributions made for private pension funds and insurance premium payments made according to the life insurance contract (with storage), you may fill out the only Declaration D 08. "donations and gifts line" or "row 09 private pension funds, the contributions made to the definition of the insurance premiums payable under a life assurance contract (with accumulation of assets) and the Fund investment certificates acquisition cost If this card were the property of the taxpayer at least 60 months "If the taxable tax year in Latvia has received only incomes from which personal income tax is a withholding of cost. IX. Declarations in annex D6 filling order 40. fill out annex D6 person who in a year has received income subject to different tax rates, or have income only from operating activities. 41. Annex D6 fills the following: 41.1.01. line "amount that reduces the taxable income" in statement D specified eligible expenses (line 10), the non-taxable minimum for the year (line 11), annual non-taxable minimum for pensioners (line 12) and the total amount of benefits (line 17);
41.2.02. line "operating income":

41.2.1. in annex D1 6. taxable income shown in box from which withholding tax at the 15% rate;
41.2.2. where the economic operator accounting cards in one system of record, the Annex 14a D3 line and line 15 amount;
41.2.3. where the economic operator accounting performs double entry system-31 Annex D31 line;
41.3.03. line "operating income percentage factor" indicates income from operating activities (annex D6 02) relative to total income (statement D 03. the taxable income on the line together). The result of the calculation shall be expressed with an accuracy of two decimal places (if the third decimal is 5 or greater, the second decimal places rounded up);
25.7.04. line "operating income from which tax calculation" indicates the difference obtained from business income (annex D6 02) minus 01 and 03 annex D6. product lines;
25.8.05. line "tax from operating income": 41.5.1.02. row multiplied by a coefficient of 0.15, if you do not need to calculate the ratio;
41.5.2.04. lines multiplied by a coefficient of 0.15, if the aspect ratio of the calculation;
25.8.06. in the line "other income property you weight coefficient" indicates the remaining part of the Division ratio, which is calculated by subtracting 1 from 03. line saimn the proportion of income from the activity in the femur ratio;
25.9.07. in the line "other income from which tax calculation" indicates that the result of the total taxable income shown in the Declaration of the D line, subtracting 03. operating income specified in annex D6 02. row and the rows in annex D6 01. multiplied by 06. line. 42. the economic agents who do not want to calculate the proportion of completed only D6 and Annex 02.05. row 05. row indicates 02. line multiplied by a coefficient of 0.15.43. D6 attachment does not fill in the fixed-income tax payers. X. closing questions 44. the Declaration shall be completed to calculate tax for the 2008 and subsequent taxation years of the ERS. 45. A taxable person annex D1 Declaration for 2009 and there can fill in the tax years, based on the statement of amounts paid to a natural person. Taxable person Declaration Annex D1 for 2008 on the basis of the completed statement of salaries tax. 46. Completing the annex on D1 in 2008:46.1. in point 6.2 notification row 5 is used in place of the notice on payroll tax row 1;
46.2. the statement in paragraph 6.3 6. queue is used in place of the notice on payroll tax row 2;
46.3.6.4. notification in row 10 is used in place of the notice on the payroll tax line 8;
46.4. the statement in paragraph 6.5. line 11 instead uses the payroll tax notice 9. row;
28.9.6.6 and 6.7. notification in paragraph 14 shall be used instead of the line notified you about the payroll tax 10. row;
6.8. the statement in paragraph 46.6.16. notification shall be used instead of the line on payroll tax row 12. 47. This provision in the arrangements 36.10 shall apply by filling out the Declaration for the year 2009. Fill out the Declaration for the year 2008, in row 11 (D) of the Declaration "the tax-exempt amount" is the amount of non-taxable minimum taxation year that is prescribed in the Act, regulations on monthly non-taxable minimum and tax allowance of individual income tax calculation. The non-taxable minimum does not apply to persons in accordance with the law "on personal income tax" version, which was in force up to 31 December 2008, apply that law 13 of the first paragraph of article 2, 3 and 4 set out in the non-taxable minimum. Non-residents (except in the reziden form, which is another resident in a Member State of the European Union and the tax year Latvia gained more than 75 percent of the total revenue) the non-taxable minimum and the law "on personal income tax" referred to in article 13 shall not apply to tax relief. The taxable person does not apply to the annual non-taxable minimum for the taxation year in which he has been another taxpayer's dependent. 48. This provision in the arrangements 36.11 shall apply by filling out the Declaration for the year 2009. Fill out the Declaration for the year 2008, in row 12 (D) of the Declaration, "the non-taxable minimum for pensioners" indicates the non-taxable minimum pension in accordance with the law "on personal income tax" in article 13, first paragraph, point 2 (persons to whom a pension was granted to 1996 January 1, according to the law "on State pensions") or 3 (persons to whom a pension is granted or recalculated after January 1, 1996, according to the law "on State pensions" or who have been granted a retirement pension or a special State pensions under the laws) that was in force until 31 December 2008. If the pension is granted in the taxation year, the non-taxable minimum pension in accordance with the law "on personal income tax" article 13 shall apply only to the portion of the taxation year, the person has received a pension. For the rest of the part of the taxation year of non-taxable minimum shall apply in accordance with article 12 of this law. 49. That rule 36.17.1.36.17.4. and the bottom and D6 attachment 08. line that coefficient 0.23 apply filling the Declaration for the 2009 and subsequent taxation years. Fill out the Declaration for the year 2008, the rules in paragraph 36.17.1. and 36.17.4. and annex D6 08. line apply factor 50.0.25. Filling out the Declaration for the year 2008, people who apply the law "on personal income tax" in article 13, first paragraph, point 2 and 3 set out in the non-taxable minimum pension: 50.1. from Annex 01 and 07 D6. line minus the amount of non-taxable minimum pension specified in row 12 (D) of the Declaration;
50.2. in calculating the proportion of income from economic activity coefficient in annex D6 03. row row Annex 02 D6, the amount is divided by the line of the Declaration D 03. amounts and row 12 (D) of the Declaration. Prime Minister i. Godmanis Finance Minister a. Slakter annex by the Cabinet of Ministers of 17 February 2009. Regulations No 149 annex PDF format Finance Minister a. Slakter States