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 |
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” |
Until 1 February of the year following the taxation year |
x |
Statement on amounts paid to a natural person |
By 15th 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) |
By 15th 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 |
By 15th of the next month |
By 5th 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 |
Once a year – by 1 June of the year following the taxation year |
x |
Declaration adjusting the annual capital gain income |
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 |