DECLARATIONS OF PERSONAL ANNUAL INCOMEDeclarations of personal annual income till April 1 have to be submitted to SRS by:
Residents of Latvia, which:
are carrying out economic activity;
have gained income in foreign states;
have gained non-taxable income, exceeding in total 3000 (from year 2010 - 1680) lats;
have gained other income, where in the place of paying out income the tax is not withheld.
Non-residents, which:
have gained income from usage of immovable property located in Latvia;
have gained employment income for employer – non-resident of Latvia or who does not have a permanent agency in Latvia;
have gained income from a non-resident company for discharge of duties in a council or board of directors of a company registered in Latvia;
have gained income from persons not carrying out economic activity for alienation of immovable property located in Latvia, as well as for alienation of other capital assets, except for financial instruments, as well as income from distributed profits of the cooperative society of apartment owners, of car or boat garage owners and gardening cooperative society;
have gained income from personal subsidiary farm, home farm, as well as of agricultural and fishery farm.
* A foreign taxpayer (non-resident) who obtains an income in Latvia, from which tax is payable according to summary procedures, but who in the taxation year ceases to obtain such income or obtains a once-only payment income and simultaneously discontinues links with Latvia, shall submit a declaration within 30 days after the end of the obtaining of the income.
Persons (also other EU Member States or the European Economic Area States residents, who in the tax year in Latvian gained more than 75% of their total income) who want to receive overpaid tax on eligible expenditures can submit the declaration until the end of the year (see section "Eligible expenditure").
„INNOVATOR” LTD. will render you tax consultations in composing and filling of annual declaration of income. In the section „PIT declaration form” you can fill an Annual declaration of income.
Print |
Send
|
