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Amendments To The Law "on Personal Income Tax"

Original Language Title: Grozījumi likumā "Par iedzīvotāju ienākuma nodokli"

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The Saeima has adopted and the President promulgated the following laws: the amendments to law "on personal income tax" make law "on personal income tax" (the Republic of Latvia Supreme Council and Government Informant, 1993, 22/23.nr.; The Saeima of the Republic of Latvia and the Cabinet of Ministers rapporteur, 1994, nr. 2, 23; in 1995, 8., no. 14; 1996, no. 9; 1997, nr. 3, 21; in 1998, no 1; 1999, nr. 24; 2000, no. 5; 2001, no. 1, 24; in 2002, no 6; 2003, no. 15; 2004, no. 2; in 2005, 2., 8., no. 24; in 2006, 14, no. 22; 2007, 3, 12, no. 24; 2008, no. 12; 2009, 1., 2., no. 15, 16; Latvian journal, 2009, 200. no; 2010, 82, 131.178.206., no; 2011, 99, 144, 157, 204. no; 2012, 44, 88, 92, no. 192; 13, 194, 232, 234. No.; 2014, 47, 57, 257. No, 2015, 42, 97.248.227.,, no.) the following amendments: 1. Add to article 20, the first paragraph after the word "tax" with the words "or received a salaried employment income in one of the Member States of the European Union are subject to taxation individual income tax, by analogy with a tax". 2. transitional provisions be supplemented by the following paragraph 123: "123. Starting with the 2016 may 1 from taxation individual income tax exempt the European Union employment and social innovation program (East) of the co-financed project no VS/2015/0206" flexible childcare services for employees working non-standard working hours "within the flexible childcare service in the form of co-financing income obtained for the employee if the employee works a non-standard work hours and participate in this project." The law shall enter into force on the day following its promulgation. The Parliament adopted the law of 16 June 2016. The President r. vējonis 2016 in Riga on June 29.