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PART I. — GENERAL DESCRIPTION OF DIRECT-TAX SYSTEM1
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1. TAXPAYERS
   
2. TAXABLE INCOME
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3. ASSESSMENT OF TAX
   
General Remarks: Returns, Procedure, Appeals
   
Tax on Income from Urban Estate
   
Tax on Rural Estate
   
Tax on Income from Capital
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Taxes on Trade and Industry
   
4. COLLECTION OF TAX
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PART II. — TAXATION OF FOREIGN AND NATIONAL ENTERPRISES
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PART III. — METHODS OF ALLOCATING TAXABLE INCOME
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Annex


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(h) Income from a Trust

The question of taxing trusts does not arise in Latvia, the law not recognising these institutions.

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