Maris Verpakovskis

Cabinet of Ministers

CIT regime is applied to distributed profits and deemed profit distributions provided that the profits are gained after 1 January The forms of the tax returns are not approved by the Regulations, as they are not provided for by the delegation of Para 1 of Article 17 of the Corporate Income Tax Law. Taxation period return is submitted to the State Revenue Service until the 20 th date of the following month, if: dividends are calculated; payments treated as dividends are made; deemed dividends are disbursed; expenses not related to economic activity are made; liquidation quota is disbursed. Wikimedia Commons.

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• In order to ensure the continuity of social insurance length, separate groups of persons, for instance, receivers of maternity, paternity, child care or parental benefit, persons who receive unemployment benefit, unemployed disabled persons etc.
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• On Lotteries and Gambling Fee and Tax Gambling tax object Gambling equipment and revenue from organisation of games.
• The Regulations shall determine the information which is necessary for the calculation and administration of CIT in accordance with the Corporate Income Tax Law, including the information on the distribution of profits and other expenses occurred to a taxpayer during the taxation period and the reporting year, the information necessary for the calculation of tax allowances etc.

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24/2/2021 · Latvia, a Baltic state in Europe lies along the eastern shores of the Baltic Sea and covers an area of 4,589 sq. km (24,938 sq mi).. As observed on the physical map of the country above, Latvia is a very flat country of low-lying plains, largely covered by forest.

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Skip to page content. Cabinet of Ministers. Prime Minister. State Chancellery. Lettonie All news. The government and FICIL agree on goals and priorities for improving the investment environment in Latvia. On Friday, September Lrttonie, during a high-level meeting Lettonie the Cabinet of Ministers of Latvia and Letotnie Foreign Investors' Council in Latvia FICILinvestors and government representatives agreed on….

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Taxation period return is submitted to the State Revenue Service until the 20 th date of the following month, if:.

Other CIT taxable objects occurring during the reporting year shall be included in the taxable base in the last taxation period of the reporting year, and the return shall be submitted to the State Revenue Service until the 20 th date following the month, in which the reporting year ends.

CIT regime is applied to distributed profits and deemed profit distributions provided that the profits are gained after 1 January Taxpayer who has donated to a public benefit organization PBO , budgetary institution or to the State capital company, carrying out the state culture functions delegated by the Ministry of Culture is entitled to use one of three alternative incentive models:. Limitations — tax incentive is not applied, if at least one of the following conditions exist:.

CIT taxable base for the calculated dividends one is entitled to reduce for the part of profits, which is reflected in the balance sheet of the enterprise as of 31 December , that is, the calculated dividends are not taxed with CIT repeatedly.

A taxpayer is entitled not to apply CIT repeatedly to the provisions, which are reflected in the balance sheet as of 31 December , to the accounts receivable written off occurred until 31 December as well.

The possibility to complete the use of CIT rebate for the supported investment projects is maintained for taxpayers, to whom the rebate is granted in accordance with the rules of Article In order to ensure the implementation of the Corporate Income Tax Law, the relevant regulation of the Cabinet of Ministers have been issued according to the delegation in the above-mentioned law. The Regulations shall determine the information which is necessary for the calculation and administration of CIT in accordance with the Corporate Income Tax Law, including the information on the distribution of profits and other expenses occurred to a taxpayer during the taxation period and the reporting year, the information necessary for the calculation of tax allowances etc.

The forms of the tax returns are not approved by the Regulations, as they are not provided for by the delegation of Para 1 of Article 17 of the Corporate Income Tax Law. Taxpayers shall fill in and submit tax returns in the electronic declaration system EDS of the State Revenue, thus the return has been developed and available for filling in only by electronic means in the EDS of SRS.

In accordance with the Corporate Income Tax Law, a taxation period shall be one month, and taxpayers shall submit tax returns once in a month, if a CIT taxable object shall occur to them during the corresponding month. Regulations for the procedure on filling out CIT return do not provide for a form of CIT return as such. They set only the information to be included in CIT return, which is necessary for the calculation and administration of CIT in accordance with the Corporate Income Tax Law, including the information on the distribution of profits and other expenses occurred to a taxpayer during the taxation period and the reporting year, information, which is necessary for the calculation of tax allowances etc.

Taxpayers shall fill out and submit CIT return [1] in the SRS EDS. On 1 January the Regulations of the Cabinet of Ministers No "Regulations on low tax or tax free countries and territories" hereinafter — the Regulations came into effect the Regulations of the Cabinet of Ministers, dated from 7 November , No "Regulations on low tax or tax free countries and territories" became ineffective thereof.

The Regulations do not change the aim and essence of the Regulations of the Cabinet of Ministers No They provide for the list of low tax or tax free countries and territories with the aim to prevent tax system abuse possibilities by effecting the relevant anti-avoidance provisions provided by law defensive measures. The list shall be used only to apply the defensive measures provided by national law, which are compatible with the EU level rules, thus by continuing to ensure the prevention of tax system abuse and, in case it is necessary, it would be possible to use it in other issues.

Current list contains the following countries and territories:. Anguilla, Guam, American Samoa, US Virgin Islands, Barbados, Fiji, Palau, Panama, Samoa, Seychelles, Trinidad and Tobago, Vanuatu. As from 1 January , to the monthly income derived by a taxpayer the monthly non-taxable minimum forecasted by the State Revenue Service shall be applied and in the year , when submitting an annual income declaration for the year ,for the annual income derived by a tax payer in the year by summing up all the monthly income the annual differentiated non-taxable minimum of a taxpayer is applied.

Annual differentiatednon-taxable minimum will be calculated according to the formula specified by the Cabinet of Ministers and applied according to the summary procedure by submitting an annual income declaration by a payer. Annual income up to which non-taxable minimum will gradually reduce, according to the formula, euro. Insured persons and their employers shall pay state Social Insurance Mandatory Contributions.

Tax rate differs for those taxpayers who are insured for less types of social insurance self-employed persons, pensioner etc. From 1 January maximum amount of the object of the State social insurance mandatory contributions is EUR 55 per year. General organizational and financial principles of state social insurance is regulated by the Law On State Social Insurance. Law determines the circle of persons who must make social insurance contributions i.

There are 6 types of social insurance for which either persons themselves or their employers make social insurance contributions: pension insurance, insurance against unemployment, insurance against work injuries and occupational diseases, disability insurance, maternity and sickness insurance and parental insurance.

Persons are insured against those social risks, which can actually set in, for instance, self-employed persons do not make social insurance contributions for unemployment and work injuries because they bear responsibility for their work conditions. In order to ensure the continuity of social insurance length, separate groups of persons, for instance, receivers of maternity, paternity, child care or parental benefit, persons who receive unemployment benefit, unemployed disabled persons etc.

In order an entity would be entitled to pay a micro-enterprise tax, a micro-enterprise shall comply with the following criteria:. Pursuant to the Microenterprise tax law a micro-enterprise is entitled to opt for payment of the micro-enterprise tax, if the income of a micro-enterprise employee from the taxpaying micro-enterprise does not exceed euros per month.

Within the meaning of the Microenterprise tax law a term micro-enterprise employee shall mean a natural person employed by a micro-enterprise on the basis of an employment contract and the micro-enterprise owner, as well as a procuration holder.

As of 1 January a natural person is allowed to be employed as a micro-enterprise employee simultaneously in only one micro-enterprise. An additional 1. Local municipalities are entitled by adopting binding regulations to determine tax rates within 0. Tax rate exceeding 1.

Local municipalities may issue binding regulations, which provide reliefs for separate categories of taxpayers specific groups of population pensioners, disables, performers of economic activities etc.

A taxable object is income, which exceeds a maximum amount of the object of the State social insurance mandatory contributions. Jurijs Andrejevs. Marians Pahars [ 3 ]. Aleksandrs Starkovs [ 4 ].

Mixu Paatelainen [ 5 ]. FC Zürich. Arka Gdynia. Kaspars Ikstens. FK Irtych Pavlodar. Antonijs Cernomordijs. Riga FC. Regional Maps : Map of Europe. The blank outline map is of Latvia, a country located in Europe along the easter shores of the Baltic Sea. The map can be downlodaded and printed.

It can be used for geography education or for coloring. The outline map above represents Latvia, a country located in northeastern Europe with a coastline on the Baltic Sea to the west.

This page was last updated on February 24, Home Europe Latvia. Municipalities Map Where is Latvia? Outline Map Key Facts Flag. Gettysburg, Pennsylvania.

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Get inspired for adventures in Latvia! Discover cities, delicious food and beautiful nature, things to see and do in Latvia! La Lettonie, en forme longue la république de Lettonie (en letton: Latvija et Latvijas Republika), est un pays d'Europe du Nord et membre de l'Union food-faq.neté sur la rive orientale de la mer Baltique, bordé par la Lituanie au sud et par l'Estonie au nord, c'est l'un des trois pays food-faq.net Lettonie a aussi des frontières terrestres à l'est avec la Russie et au sud-est avec la. Latvia in Eurovision Song Contest. All the voting, points and songs for Latvia in Eurovision history.

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