methods, notes and classification Details of Tax Revenue - Latvia methods, notes and classification

    • Tax
      • Total tax revenue
        • 00 Total tax revenue
        • 01 Total tax revenue exclusive of taxes collected for the EU
      • 1000 Taxes on income, profits and capital gains
        • 02 1000 Taxes on income, profits and capital gains
        • 1100 Taxes on income, profits and capital gains of individuals
          • 03 1100 Taxes on income, profits and capital gains of individuals
          • 1110 On income and profits of individuals
            • 04 1110 On income and profits of individuals
            • 05 Personal income tax
            • 06 Solidarity tax
          • 07 1120 On capital gains of individuals
        • 1200 Taxes on income, profits and capital gains of corporates
          • 08 1200 Taxes on income, profits and capital gains of corporates
          • 09 1210 On profits of corporates
          • 0a 1220 On capital gains of corporates
        • 0b 1300 Unallocable between 1100 and 1200
      • 2000 Social security contributions (SSC)
        • 0c 2000 Social security contributions (SSC)
        • 2100 Employees SSC
          • 0d 2100 Employees SSC
          • 0e 2110 On a payroll basis of employees SSC
          • 0f 2120 On an income tax basis of employees SSC
        • 0g 2200 Employers SSC
        • 0h 2210 On a payroll basis of employers SSC
        • 0i 2220 On an income tax basis of employers SSC
        • 2300 Self-employed or non-employed SSC
          • 0j 2300 Self-employed or non-employed SSC
          • 0k 2310 On a payroll basis of self/non-employed SSC
          • 0l 2320 On an income tax basis of self/non-employed SSC
        • 0m 2400 Unallocable between 2100, 2200 and 2300 SSC
      • 3000 Taxes on payroll and workforce
        • 0n 3000 Taxes on payroll and workforce
        • 0o Risk duty of business
      • 4000 Taxes on property
        • 0p 4000 Taxes on property
        • 4100 Recurrent taxes on immovable property
          • 0q 4100 Recurrent taxes on immovable property
          • 0r 4110 Households recurrent taxes on immovable property
          • 4120 Other than households recurrent taxes on immovable property
            • 0s 4120 Other than households recurrent taxes on immovable property
            • 0t Tax on property
            • 0u Tax on land
        • 0v 4200 Recurrent taxes on net wealth
        • 4300 Estate, inheritance and gift taxes
          • 0w 4300 Estate, inheritance and gift taxes
          • 4310 Estate and inheritance taxes
            • 0x 4310 Estate and inheritance taxes
            • 0y Duty for legacies and donations
            • 0z Stamp duty for transactions made in Land Register in relation to legacies and donations
            • 10 Duty for consolidation of ownership and legal cliens in Land Register anent legacies and donations
          • 11 4320 Gift taxes
        • 4400 Taxes on financial and capital transactions
          • 12 4400 Taxes on financial and capital transactions
          • 13 Duties on transactions with privatization vouchers
          • 14 Stamp duty for transactions made in Land Register, which have been collected from juridical persons, except legacies and donations
          • 15 Duty for consolidation of ownership and legal liens in Land Register, which have been collected from juridical persons, except legacies and donations
          • 16 Stamp duty for transactions made in Land Register, which have been collected from physical persons, except legacies and donations
          • 17 Duty for consolidation of ownership and legal liens in Land Register, which have been collected from physical persons, except legacies and donations
        • 18 4500 Non-recurrent taxes on property
        • 19 4600 Other recurrent taxes on property except 4100 and 4200
      • 5000 Taxes on goods and services
        • 1a 5000 Taxes on goods and services
        • 5100 Taxes on production, sale, transfer, etc
          • 1b 5100 Taxes on production, sale, transfer, etc
          • 5110 General taxes on goods and services
            • 1c 5110 General taxes on goods and services
            • 1d 5111 Value added taxes
            • 5112 Sales tax
              • 1e 5112 Sales tax
              • 1f Subsidised electricity tax
            • 5113 Other (than value added and sales tax)
              • 1g 5113 Other (than value added and sales tax)
              • 1h Mandatory procurement public service obligation fee
          • 5120 Taxes on specific goods and services
            • 1i 5120 Taxes on specific goods and services
            • 5121 Excises
              • 1j 5121 Excises
              • 1k Excise duty on alcoholic beverages
              • 1l Excise duty on beer
              • 1m Excise duty on oil products
              • 1n Excise duty on tobacco
              • Excise duty on other products
                • 1o Excise duty on other products
                • 1p Excise duty on coffee and non alcoholic beverages
                • 1q Excise duty on cars and motorcycles / Tax on cars and motocycles
              • 1r Excise duty on natural gas
              • 1s Tax on electricity
            • 1t 5122 Profits of fiscal monopolies
            • 5123 Customs and import duties
              • 1u 5123 Customs and import duties
              • 1v Customs duties
              • 1w Levies on imported agricultural products
              • 1x Excise duty of imported goods for omission for free turnover
            • 1y 5124 Taxes on exports
            • 1z 5125 Taxes on investment goods
            • 5126 Taxes on specific services
              • 20 5126 Taxes on specific services
              • 21 Taxes on lotteries and gambling
              • 22 Financial stability fee
              • 23 Passenger departure duty
              • 24 Contributions to the EU Single Resolution Fund
              • 25 Contributions to the fund for the protection of the insured
              • 26 Contributions to the deposit guarantee fund
            • 27 5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive
            • 28 5128 Other taxes not included within 5121 to 5127 inclusive
          • 29 5130 Unallocable between 5110 and 5120
        • 5200 Taxes on use of goods and perform activities
          • 2a 5200 Taxes on use of goods and perform activities
          • 5210 Recurrent taxes on use of goods and perform activities
            • 2b 5210 Recurrent taxes on use of goods and perform activities
            • 5211 Recurrent taxes paid by households: motor vehicles
              • 2c 5211 Recurrent taxes paid by households: motor vehicles
              • 2d Vehicle tax for vehicles which have been registered on physical persons
              • 2e Annual vehicle duty for vehicles which have been registered on physical persons
            • 5212 Recurrent taxes paid by others: motor vehicles
              • 2f 5212 Recurrent taxes paid by others: motor vehicles
              • 2g Tax on cars belonging to enterprises
              • 2h Vehicle tax for vehicles which have been registered on judical persons
              • 2i Annual vehicle duty for vehicles which have been registered on judical persons
            • 5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles
              • 2j 5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles
              • 2k Duty for keeping animals
              • 2l Income from lease of reservoirs and fishing rights and non-production use of fishing rights (fishing cards)
              • 2m Business and professional licences
              • 2n State duties and payments for issue of special permits (licences) and registration of documents that commensurate correspondence of professional qualification
              • 2o Lottery and gambling state duty
              • 2p Gambling equipment marking duty
              • 2q Payment for rental of commercial fishing rights
              • 2r Lottery of goods and services organization duty
              • 2s State duty for using numerative rights
              • 2t State duty for keeping oil products` security reserves
              • 2u Tax on natural resources
          • 5220 Non-recurrent taxes on use of goods and perform activities
            • 2v 5220 Non-recurrent taxes on use of goods and perform activities
            • 2w Revenue from state-owned greenhouse gas emission unit trade
            • 2x Payment for emission quota trading
            • 2y The fee for the appeal of procurement
            • 2z Toll for the use of motorways
        • 30 5300 Unallocable between 5100 and 5200
      • 31 6000 Taxes other than 1000, 2000, 3000, 4000 and 5000
      • 32 Customs duties collected for the EU
      • 33 SRF Contributions collected for the EU
      • 34 Total tax revenue on accrual basis
      • 35 Additional taxes included in National Accounts
      • 36 Taxes excluded from National Accounts
      • 37 Difference in treatment of tax credits
      • 38 Capital transfer for uncollected revenue
      • 39 Voluntary social security contributions
      • 3a Miscellaneous differences
      • 3b National Accounts: Taxes and actual social contributions
      • 3c Imputed social contributions
      • 3d National Accounts: Taxes and all social contributions
      • 3e Total Supranational revenues
    • Government
      • 0 Supranational
      • 1 Federal or Central government
      • 2 Local government
      • 3 Social Security Funds
      • 4 Total