Due dates for filing returns and paying taxes

Name of report/return

Submission term

 Due date of tax payment

Calculation of personal income tax advance payment on business income

 (Cabinet Regulations 21.08.2012  Nr.568, Appendix 2) 

At the same time with the return, but no later than 1 June of the year following taxation year or within one month after the start of business activities

No later than by 15 March,

15 June,

15 August,

15 November

Statement on dependent persons

(Cabinet Regulations  No.304 of 04.06.2013, Appendix)

Within 10 days following from the date of acquiring or losing the right on tax relief

x

Report on stipends awarded and paid in the taxation year exempt from the personal income tax in accordance with the law “ On Personal Income Tax”

(Cabinet Regulations No.337 of 31.07.2001, Appendix 1)

Until 1 February of the year following the taxation year

x

Statement on amounts paid to a natural person 

(Cabinet Regulations No.677 of 25.08.2008, Appendix 1 – on taxation period starting 1 January 2009)

By 15^th of the next month or

By 1 February of the year following the taxation year

x

Statement on amounts paid to a natural person  (Summary)

(Cabinet Regulations No.677 of 25.08.2008, Appendix 2 – on taxation period starting 1 January 2009)

By 15^th of the next month or

By 1 February of the year following the taxation year

x

Annual income declaration

(Cabinet Regulations No.568 of 21.08.2012, Appendix 1) 

From 1 March to 1 June of the year following the taxation year

< EUR 640  - within 15  days following the due date of filing set by the law

>  EUR 640  – in three instalments (by 16 June, 16 July, 16 August), paying each time one third of the tax amount

Personal income tax report on income gained by a non-resident natural person and on taxes paid in the Republic of Latvia

(Cabinet Regulations No.899 of 21.09.2010, Appendix 4)   

By 15^th of the next month

By 5^th of the next month

Reporting period declaration on capital gain income

(Cabinet Regulations No.568 of 21.08.2012, Appendix 3 – Declaration DK)

If the total income from transactions with capital assets during the quarter exceeds 1,000 euro, the declaration must be submitted once a quarter by the 15th date of the month that follows the quarter in which income from capital gains was gained;

If the total income from transactions with capital assets during the quarter does not exceed 1,000 euro, the declaration must be submitted by the 15 January of the following year.

A foreign taxpayer must submit the declaration on income from capital gains by the 15th date of the month that follows of the month of gaining income, unless tax is deducted at the moment of payout.

Within 15 days following the due date of filing set by the law

 Information on transactions started but not completed in one taxation year

(Cabinet Regulations No.568 of 21.08.2012, Appendix 3 – attachment to Declaration DK)  

Once a year – by 1 June of the year following the taxation year

x

 Declaration adjusting the annual capital gain income

(Cabinet Regulations No.568 of 21.08.2012, Appendix 3 – income adjustment declaration (GD) 

Starting 1 March of the year following the taxation year

x

 Information about credit an individual person

 By 1 June of  the taxation year

 x