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Presentation.News Tax Exec Sum.2011 02 28.Eng.Janist

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1.1.2011 Latvia tax changes summary in English.

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1.1.2011. tax news 28 February 2011 Rīga BALTIC TAX FIRM 2010
Content ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Vilnius LITHUANIA Riga LATVIA Minsk BELARUS Tallinn ESTONIA
Where are we? ,[object Object],[object Object],[object Object],[object Object]
CIT ( 1/4 ) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Industries ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CIT ( 2/4 ) ,[object Object],[object Object],[object Object]
CIT ( 3/4 ) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CIT ( 4/4 ) ,[object Object],[object Object],[object Object],[object Object]
Payroll ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Tax on Passenger Cars of Companies ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Tax on Passenger Cars of Companies ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
VAT - Fiscal representative (1/7) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Imports + IC dispatch (2/7) Goods Import PVN; or no VAT; or 0% Invoice 0% VAT FR Invoice - 0% VAT Goods IM VAD and CMR – RUS sends to FR, FR – to EST 1648.
Imports + inland (3/7) FR Invoice 22% VAT Goods Goods Invoice0% VAT Import VAT; no VAT; or 0% 450. IM VAD and CMR – RUS sends to FR, FR – to LAT
Inland + exports (4/7) FR Goods 1914. Invoice 0% VAT EX VAD and CMR – LAT FR sends to RUS Goods Invoice 0% VAT
IC acquisition + exports (5/7) FR Goods 1884. Invoice EX VAD and CMR – LAT FR sends to RUS Goods Invoice
Deemed IC acquisition in Latvia (6/7) FR Goods 1595. Invoice
Sale inland (7/7) FR Goods GDP in 2006 Invoice
Other VAT news 1/4 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Other VAT news 2/4 ,[object Object],[object Object],[object Object],[object Object]
Other VAT news 3 /4 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Other VAT news 4 /4 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
The future? ,[object Object],[object Object],[object Object],[object Object],[object Object]
3 year limitation period ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Our 2010 observations ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Customs ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object]
Rates ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object]
In essence ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object]
[object Object]
[object Object],Rates - dwellings Cadastral value (Ls) New rates (%) Old rates (%) < 40 000 0.2 0.1 40 001-75 000 0.4 0.2 > 75 000 0.6 0.3
NB! ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object]
SSC ,[object Object],[object Object],[object Object],[object Object]
If no employment agreement ,[object Object],[object Object]
[object Object]
In essence ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Thank you! ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Contact Information

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Presentation.News Tax Exec Sum.2011 02 28.Eng.Janist

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  • 13. Imports + IC dispatch (2/7) Goods Import PVN; or no VAT; or 0% Invoice 0% VAT FR Invoice - 0% VAT Goods IM VAD and CMR – RUS sends to FR, FR – to EST 1648.
  • 14. Imports + inland (3/7) FR Invoice 22% VAT Goods Goods Invoice0% VAT Import VAT; no VAT; or 0% 450. IM VAD and CMR – RUS sends to FR, FR – to LAT
  • 15. Inland + exports (4/7) FR Goods 1914. Invoice 0% VAT EX VAD and CMR – LAT FR sends to RUS Goods Invoice 0% VAT
  • 16. IC acquisition + exports (5/7) FR Goods 1884. Invoice EX VAD and CMR – LAT FR sends to RUS Goods Invoice
  • 17. Deemed IC acquisition in Latvia (6/7) FR Goods 1595. Invoice
  • 18. Sale inland (7/7) FR Goods GDP in 2006 Invoice
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