12 dni
Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed
Najbliższy termin: 20 września 2026potem 20 października 2026, 20 listopada 2026
Any Latvia-registered company under the general CIT regime (SIA, AS) that distributes dividends, covers non-business expenses, or has another UIN-taxable event in a given calendar month. Companies that fully reinvest profit and have no such events have no monthly filing obligation.