Latvia, Legislation, Markets and Companies, Taxation, Wages

Also, processes on measures to be imposed on two legal entities in whose interest both directors were working and paying unreported wages to employees in large amounts.

LETA learned that the defendants are Dace Gaspazina-Korecka and Guna Rozicka.

The directors of two Tokyo City restaurants decided to pay part of the wage to employees in cash without reporting it in the accountancy system in a time period between April 2017 and December 2017.

In case of one restaurant, the unreported wages amounted to EUR 16,274, thus, causing EUR 12,911 loss to the state – EUR 8,050 in unpaid state social insurance contributions and EUR 4,861 in personal income tax. In case of the second restaurant, the unreported wages amounted to EUR 11,026, thus, causing EUR 8,747 loss to the state – EUR 5,454 in unpaid state social insurance contributions and EUR 3,293 in personal income tax.

Both restaurant directors are accused of committing committing disbursing of work remuneration not indicated in the accounting records, if it has been committed on a significant scale. Such an offense carries a jail term of up to two years.

The court has been handed over to the Riga City Vidzeme Dsitrict Court.