| 词条 | Micro enterprise tax in Latvia |
| 释义 |
}}Micro enterprise tax in Latvia — it is special tax regime. The law, regulating the tax, entered into force on 1-st, September, 2010 and name of the law is The law on micro enterprises tax.[1] Aim of the taxInitially the tax was introduced with the aim to:
During that time (2009-2011) Latvia was struggling with the crisis, the unemployment rate was relatively high. The introduction of the tax on micro enterprises and other changes in legislation gave opportunity for enterprising people (including the unemployed) relatively simply and at low cost to start a business.[2] But fairly quickly, many companies have begun to use this regime to reduce their taxes. So Latvian parliament adopted legislation amendments. According to the amendments the application of this tax is very limited. Starting from 2016 application of the tax gradually decreases and from 1 January 2019 enterprises operating in most sectors (industries), will not be able to use the tax regime.[3] How to become a payer of the micro enterprises tax?The following persons has rights to start a payer of the tax:
To become a payer of micro enterprises tax also must meet all the following criteria:
List of sectors (industries) to which has no right to apply the regime of the micro-enterprise [5] If a person owns shares in several companies, then only one company has the right to become a payer of micro enterprise tax. If a person meets the above requirements, then to become a tax payer, must submit special application to the State Revenue Service. The application can be submitted using the Electronic declaration system.[6] Micro enterprise tax rateFor turnover not exceeding 7000 euros (per tax year), the tax rate is 9% of the turnover. If the turnover is in the range of 7000.01 to 100 000 euros for the first, second and third year of operation, then the rate is also 9%. However, starting from the fourth tax year, the rate increases to 12%. Starting from 2017, the tax rate changes. For turnover not exceeding 7000 euros (per tax year), the tax rate is 15% of the turnover. If the turnover is in the range of 7000.01 to 100 000 euros for the first, second and third year of operation, then the rate is also 15%. However, starting from the fourth tax year, the rate increases to 18%. Additionally, the company must pay an additional tax - State Social Insurance Mandatory Contributions. See also
References1. ^The law on micro enterprises tax 2. ^Article of Agnese Bičevska about micro enterprise tax 3. ^Changes of the Law on micro-enterprises tax. 4. ^[https://vid.gov.lv/?hl=2 State revenue service] 5. ^Regulation of the Cabinet of ministers 6. ^[https://eds.vid.gov.lv/login/ Electronic declaration system in Latvia] External links
4 : Business taxes|Economy of Latvia|Corporate finance|Corporate taxation |
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