Republic of Latvia
About the management of the European Commission about administrative cooperation between the State Parties and the enterprises in the field of fight against fraud concerning the value added tax. Read More
The euro exchange rate of rather foreign currencies established by European Central Bank in April, 2016
Changes in rules of the Cabinet of November 5, 2013 N 1245 "Procedure of exchange of information in the field of taxes between competent organizations of Latvia and other State Parties of the European Union and competent organizations of the foreign states with which the international agreements approved by Saeym of the Republic of Latvia are signed"Read More
About application of regulations of PNP in transactions with the enterprise registered in the Seychelles. Read More
Re-registration of models and modifications of cash registers till December 31, 2016. Read More
Questions and answers of application of the value added tax to services of management of immovable property. Read More
About filling of the incomes tax return from the enterprises of the period of valuation in 2015 taxation year. Read More
Income tax about the population and compulsory contributions of the national social insurance from income of seamen gained in 2015 who are employed on the vessel used in international transport. Read More
Income tax from the population from the rabotopoluchatel who is employed by the employer - the foreign taxpayer. Read More
About the order of application of regulations of PNN at alienation of the used industrial equipment. Read More
Reflection of articles and transactions in financial accounting: ASSESSMENT AND SELF-PRODUCED STOCK ACCOUNTING
Reflection of articles and transactions in financial accounting: The ASSESSMENT of STOCKS, USING the FIFO METHOD And the METHOD of the WEIGHTED AVERAGE PRICES
Changes in rules of the Cabinet of September 7, 2010 N 827 "Rules about registration of the persons performing compulsory contributions of the national social insurance and about messages on compulsory contributions of the national social insurance and income tax from the population"Read More
Changes in rules of the Cabinet of May 2, 2000 N 164 "Procedure of payments and return of the overpaid contributions of the national social insurance"Read More
Changes in rules of the Cabinet of October 12, 2010 N 976 "Rules about voluntary accession to the national social insurance"Read More
The euro exchange rate of rather foreign currencies established by European Central Bank in March, 2016
About use of the established forms for exchange of information about the income from accumulation. Read More
About issue of the documents certifying the transaction at calculations by the coupons purchased on portals of collective purchases. Read More
About the exception of customer services of the uniform database (register) of Service of state revenues in case of non-execution of the duties established by regulations. Read More
Rules about the representation order in Service of state revenues of messages on suspicious transactions. Read More
Methodical material about the special payment procedure of the value added tax and subtraction of the pretax. Read More
About application of the value added tax to deliveries of microprocessors and devices on integral schemes. Read More
Subtraction of the pretax. Answer to the question: Whether the registered payer of the VAT can perform correction of the pretax on the VAT amount on the lost debt according to part of the fifth article 105 of the Law if at the time of completion of procedure of insolvency of the recipient of goods or services passed more than 3 taxation years from the moment of emergence of debt, and for a moment when procedure of insolvency of the recipient of goods or services was begun, the lost debt was considered such which arose within the last 3 taxation years?. Read More
About application of taxes to expenses on acquisition of the events provided to workers. Read More
Some tax payments can be made in system of electronic declaring of SGD in the online mode now. Read More
Free of income tax from the population the income. Read More
Changes in rules of the Cabinet of August 30, 2005 N 662 "Order of turnover of excise goods"Read More
Changes in rules of the Cabinet of March 30, 2010 N 300 "Rules about declaration forms of the excise tax and the order of their filling"Read More
Changes in rules of the Cabinet of June 28, 2005 N 480 "Rules about the order in which self-government can impose duties of self-managements"Read More
Questions and answers of income tax from the population: Justified expenses, privileges and free minimum, income of business activities. Read More
Questions and answers: Registration of the persons which are subject to social insurance and employers. Procedure of social contributions of rabotopoluchatel and employers. Read More
The euro exchange rate of rather foreign currencies established by European Central Bank in February, 2016
Question: The processing equipment to which the coefficient of wear 1,5 is applied, was purchased in 2014 and in the year - in 2015 was sold. How residual value by two types of accounting - tax and financial is considered?
The annual reports submitted in Service of state revenues, documents and terms of their representation in 2015 accounting year. Read More
About application of the value added tax to electronics since April 1, 2016. Read More
Representation and refining of messages on the amounts paid to physical person in System of electronic declaring of Service of state revenues. Read More
SGD suggests to collect substantiating vouchers for children's to education on interests for 2016; representation - since March 1, 2017. Read More
Change in obligatory rules of the Riga thought of June 9, 2015 N 148 "About the tax on immovable property in Riga"Read More
Application of privileges on income tax from the population. Read More
Compulsory contributions of the national social insurance self-busy. Read More
Income tax from the population from the income from sale of investment gold. Read More
Changes in the Law on elimination of legalization of the means received in the criminal way and financings of terrorism. Read More
Question: Whether it is necessary to pay the tax at sale of own apartment if the owner is declared in the apartment more than 60 months, but it is registered as conducting business activities on rendering accounting services?
Question: The enterprise pays the parking near office for cars of clients. Whether it is possible to include this expense in expenses of business activities, and also to subtract the VAT amount on this service as the pretax? In the complete size or 50/50? The enterprise has no car and, respectively, the tax on automobile vehicles of the enterprises is not paid.
Question: Application of the VAT to the services connected with the sea cargo transportation. The enterprise is the agent of the transport sea cargo carrier. On the basis of Freight Manifest which is issued by the sea line, the enterprise exposes to the client charges of the line and the additional services (registration of documentation and cost of use of the container outside the terminal), and also terminal expenses on storage of the load and other additional services. At the order the enterprise has Bill of Landing which is also issued by the carrier, Cargo Manifest with the mark of the status of the load of T1 (transit) and the Declaration of temporary storage. Whether are these documents good cause for application ""of the VAT rate by the enterprise 0, including for the services (the enterprise has no information on inclusion of cost of these services in load cost)? Whether it is possible to expose...
Question: What moment is considered the moment of delivery of goods for the VAT on the goods given to wholesale trade on implementation (consignment)?
Question: The services of the following character rendered in the European Union are reflected in what line of the declaration VAT: employees of the Latvian firm go to the European Union for carrying out electric installation work or check of already carried out electric networks of the under construction or already constructed objects in the EU or the Eurozone?
Question: The performed works on the agreement for the end of accounting year are not accepted yet by the customer. Respectively, payment is not received yet. How to consider the costs connected with these works - calculations with subcontractors, materials, etc. - as work in progress in deferred expenses? Whether it is necessary to consider expenses only when the customer signs the act of performance of works?
Question: The apartment house belongs to the nonresident, physical person. Under the agreement of management the house services limited liability company - not the taxpayer on the value added. How to apply to the rent of the provision of the law about the value added tax since July 1, 2016? Apartments are leased to physical persons.
Question: The legal entity returns the loan to physical person. Loan amount more than 10000 euros. The loan is returned by non-cash payment - transfer. Whether it is necessary to reflect this transaction in the Message on the amounts paid to physical person as the free income? The loan is issued and returned before 60 months.
Question: The citizen of the Republic of Latvia it is long is abroad (the third country). The tax residence of the Republic of Latvia did not refuse. The declared residence till 2014 - Riga, in 2015 - Canada. About the residence it was reported in embassy. In 2016 he sells the apartment in Riga which was in property five years and was the declared residence till 2015. It is the leviable or free income? It is necessary to fill in the declaration DK or D, if yes, that in what terms?
Question: Whether brothers and sisters treat persons gifts from which are not assessed with income tax from the population irrespective of the amount - over 1425 euros? Whether loans from native brothers/sisters are subject to declaring and taxation by income tax from the population?
Question: "The firm A" sells "to firm B" the fixed asset. In "firm A" two founders having on 50% of shares. In "firm B" also two founders having on 50% of shares. One of founders "of firm B" is the son of the founder "of firm A". Whether are these firms the related enterprises?
Question: In 2007 open company purchased the ground in Jürmala worth 900000 euros. The parcel of land was considered as the fixed asset. There were plans for construction which were not implemented. In December, 2015 according to the decision of founders of firm the certified appraiser made the assessment of the parcel of land - 500 000 euros. In financial accounting postings on reduction of cost of the fixed asset were made. Whether it is necessary in the incomes tax return from the enterprises to recover the amount of reduction of cost of the fixed asset? If yes, that in what lines? Whether it is necessary to transfer the parcel of land from fixed assets to assets for sale if there are plans in 2016 it to sell? Whether the earth at sale will be assessed with the value added tax (the earth has no permission to building)?
Question: The microenterprise - limited liability company, the non-payer of the VAT - renders services in electronic form (support of the site, consultation on the Internet) to firms from the third countries - the USA, China. Whether it is necessary to become the registered taxpayer on the value added when turnover exceeds 50000 euros?
Question: The microenterprise - limited liability company renders services in electronic form (support of the site, consultation on the Internet) to firms from the third countries - the USA, China. All calculations are made in US dollars. Whether it is necessary to calculate the exchange difference (the income or losses from currency rate fluctuation) for turnover of the microenterprise every quarter or once in the end of the year?
Question: Receipt of the credit and its investment in the bond. The Latvian firm (founders and the director - residents of Latvia) takes the credit from firm from Hong Kong. Money arrives into the account of the Latvian firm. The Latvian firm is going to invest this money in bonds which will bring in the income. The income will share as follows: 50% remain to the Latvian firm, 50% go to Hong Kong. What will be the taxation order at the Latvian firm and money sent to Hong Kong?
Question: Cash register receipt as substantiating voucher. Whether the cash register receipt can (with all details) to serve as the substantiating voucher confirming acquisition of goods with the subsequent registration of details of the check in the magazine of accompanying documents? Type of activity: public catering - the small dining room.
Informative material about changes of February 4, 2016 in "the income tax act from the enterprises"Read More
About the right to subtraction of the pretax acquisition of invaluable stock before registration in the register of payers of the VAT. Read More
Till March 1 (00:00 h.) opportunity to declare the residence for receipt of the lowered tax rate on immovable property (NNS) lasts. Read More
about changes of rates of the excise tax. Read More
Changes in rules of the Cabinet of April 1, 2004 N 227 "Order of release from the excise tax of excise goods which the physical person imports for own consumption into the Republic of Latvia from other State Parties of the European Union"Read More
Changes in rules of the Cabinet of January 3, 2013 N 17 "Order of application of provisions of the law about the value added tax and separate requirements to payment and administration of the value added tax"Read More
The euro exchange rate of rather foreign currencies established by European Central Bank in January, 2016
Question: Dividend payout to the nonresident. The Latvian firm charges dividends for 2015 to the owner - foreign physical person (the resident of Estonia). What taxes thus arise and how to report to SGD?
Question: Sale of shares at the price is lower than acquisition value. The firm A owned part of shares of firm B. Within two years she redeemed the remained shares of firm B under the agreement, at the market price from the owner. The amounts of these long-term investments were not written off and collected in assets. On the end of payment, through the Register of the enterprises, change of owners of firm B is made. The firm A in 10 months sells shares of firm B at the price of low price of acquisition and through the Register of the enterprises change of owners of firm B is made. Reduction of cost of shares was not made. How these long-term investments are considered? Whether are they expenses? Whether they will be reflected in the Report of profit or losses and whether it is necessary to firm A between in the cost of the purchase and sale of shares of firm B to increase the leviable income in the incomes tax return from the enterprises by the difference?
Question: What agreement can be signed with the employee of the enterprise about use of its privately owned vehicle for office needs? Whether there can be indications of the odometer discontinuous in waybills? What taxes it is necessary to pay?
Question: The resident of Latvia (physical person) works at the territory of Latvia for the Lithuanian company, is employed in the Lithuanian company. What taxes on the salary he shall pay? The salary the Lithuanian company pays in transfer. Something it is necessary to pay in Latvia or in Lithuania? Whether it is necessary to submit in Latvia data what it works in other EU country?
Question: On what amount in 2015 and 2016 the physical person can sell to limited liability company own personal property (the sewing machine, the washing machine)? What message needs to be submitted to Service of state revenues?
Question: In the limited liability company rendering stomatologic services to the population the dentist registered in Service of state revenues as the individual entrepreneur handled the request to sign with it the agreement on work once a week with use for the certain remuneration of materials, the equipment, the cash register of society. Whether it is possible to sign such agreement?
The board member (the holder of the tax book) works some hours in the month with the hourly pay of work. Wages amount less than a half of minimum payment of work. It still has the second work location where the salary is much bigger. Whether it is necessary in 2016 for the enterprise at which there is the tax book and which turnover less than 1800 euros a month, to pay the wage taxes?
Informative material about the new order of refining in "the document EDS Message on the amounts (Report) paid to physical person"Read More
Answer to the question: Submission of the declaration PNP. Whether everything income tax payers from the enterprises shall fill appendix of 2 "Transactions with the related enterprises (persons)" of the declaration PNP?Read More
Changes in rules of the Cabinet of January 15, 2013 N 40 "Rules about declarations of the value added tax"Read More
about economic indicators of 2015 which are used for needs of calculation of income tax from the enterprises. Read More
The consumer price index and cost determination of obtaining (acquisition) of immovable property established Central by statistical management at alienation of immovable property for calculation of income tax from the population. Read More
Changes in rules of the Cabinet of January 15, 2013 N 40 "Rules about declarations of the value added tax"Read More
That it is necessary to take into account to income tax payers from the enterprises in connection with bribery. Read More
About changes in application of the value added tax to services of management of apartment houses in 2016. Read More
Changes in rules of the cabinet of June 28, 2005 N 480 "Rules about the order in which self-government can impose duties of self-managements"Read More
Use of cash registers and cash systems till December 31, 2016 (for participants of the program of profound cooperation - till December 31, 2018). Read More