Cabinet of Ministers Regulations No. 766 in 2016 (December 6. No. 67 16) amendments to the Cabinet of Ministers on 4 July 2006, regulations no 556 "rule" on corporate income tax "rules" Issued in accordance with the law "on enterprise income tax" the thirteenth part of article 22 and article 27 do cabinet 4 July 2006 regulations No. 556 the "law" on corporate income tax "rules" (Latvian journal, 2006, nr. 110.; 2010, 2011 27 No.; 2. no; 208. no 2013; 2014, 62. no; 103. in 2015, no.) the following amendments: 1. Express 1.3. subparagraph by the following: "1.3. procedure for the submission of information on payments made to non-residents, as well as the withholding tax from amounts paid to non-residents;". 2. Supplement with 18.5 points by the following: "the application of the law of 3 18.5 article IV point 7 of part, with Latvia on the expropriation also understand real estate-share capital." 3. Delete the words in paragraph 71, and the number "except in the fourth article of the Act 6.4 part". 4. Make the following 125.1 points: "applying the law of 125.1 20.1 article, about a quarter of the tax debt is not considered in addition to the amount of the tax payable in the previous taxation period the tax report as a result of the adjustment, if the taxpayer timely manner are paid in addition to the calculated tax and late." 5. To supplement the provisions of the following paragraph 125.3: "applying the law 20.1 article 125.3 of the seventh part 1 and 2, the tax credit is not entitled to apply for all the donated amount if pretpienākum and its about is not separate from the donation contract." 6.134. Supplementing the second sentence of the paragraph with the following wording: "If a non-resident invested in real estate in the capital, the cost of the income shall be deemed to be the moment when you become a non-resident ownership of the shares." 7. Supplement 135. point after the words "the first part" and the number "with the words and the law article 12" referred to in the third subparagraph. 8. Express section 136.1. the following: 136.1. "to the 15th date of the following month the State revenue service submitted a report of non-residents (except individuals) get income in the Republic of Latvia (annex 18), to be deducted from corporate income tax costs at the moment. Information about other non-resident (except individuals) get income in the Republic of Latvia, of which tax is not levied at the time of costs, included in the report (annex 18) and submitted to the State revenue service along with the corporate income tax tax year return. The report includes information on transactions conducted including. Information about the earned income of a non-resident, from which tax is to be deducted, the report shall include, if the non-resident tax period the total amount of income exceeding 5000 Euro. The report does not include information about the payment of credit institutions to the European Central bank and the single settlement fund, as well as information about payments to non-residents, of which tax is not levied at the time of the cost if the law prescribed income paying agent provides this information to the State revenue service, with automatic exchange of information about financial accounts; ". 9. To supplement the rules with the following wording 140.1 points: "the amendments to these provisions 140.1 136.1. subparagraph applicable to payments made from January 1, 2017." 10. Put the title of annex 18 as follows: "review of the non-resident (except individuals) get income in the Republic of Latvia". 11. To complement annex 18. "* section * income type code:" with a number and the words "21 – other income". Prime Minister Māris kučinskis Deputy Prime Minister, Minister of economy of Ašeraden of Arvil