BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:EU Deadline Radar
NAME:EU Deadline Radar
BEGIN:VEVENT
UID:lv-cit-distributed-profit-monthly@eudeadlines.eu
DTSTAMP:20260908T153746Z
DTSTART;VALUE=DATE:20260920
DTEND;VALUE=DATE:20260921
SUMMARY:Latvia UIN (corporate income tax): Latvia: monthly corporate income
  tax (UIN) declaration due by the 20th when profit is distributed
RRULE:FREQ=MONTHLY;BYMONTHDAY=20
DESCRIPTION:Latvia's corporate income tax is charged only when profit is di
 stributed (e.g. dividends) or spent on non-business or other UIN-taxable i
 tems\, not on an annual accrual basis\, and the taxation period is the cal
 endar month. In any month such a taxable event occurs\, the company must f
 ile a UIN declaration and pay the tax by the 20th of the following month\;
  months with no taxable event require no filing.\n\nVoor wie geldt dit: An
 y Latvia-registered company under the general CIT regime (SIA\, AS) that d
 istributes dividends\, covers non-business expenses\, or has another UIN-t
 axable event in a given calendar month. Companies that fully reinvest prof
 it and have no such events have no monthly filing obligation.\n\nWat u moe
 t doen: Track dividend decisions and other UIN-taxable transactions with y
 our accountant every month. When a taxable event occurred\, file the UIN d
 eclaration via VID EDS and pay the tax by the 20th of the following month\
 ; when none occurred\, no declaration is due for that month.\n\nSanctie: L
 ate-payment penalty (nokavējuma nauda) of 0.05% of the outstanding amount
  per day under Section 29 of the Law On Taxes and Duties\, plus possible f
 ines for non-submission when a declaration was in fact due.\n\n\nStatus: B
 evestigd\nhttps://eudeadlines.eu/nl/deadline/lv-cit-distributed-profit-mon
 thly
URL:https://eudeadlines.eu/nl/deadline/lv-cit-distributed-profit-monthly
CATEGORIES:LV,Latvia UIN (corporate income tax)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia UIN (corporate income tax): Latvia: monthly corporate in
 come tax (UIN) declaration due by the 20th when profit is distributed — 
 due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia UIN (corporate income tax): Latvia: monthly corporate in
 come tax (UIN) declaration due by the 20th when profit is distributed — 
 due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR