Amendments To The Law "on Personal Income Tax"

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

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: https://www.vestnesis.lv/ta/id/249042

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 no). the following amendments: 1. Supplement article 9 paragraph 1 first subparagraph following the words "provision of services" with the words "as well as from mushrooming, berry picking or wild herbs and flowers collection". 2. Turn off the second subparagraph of article 11.10 paragraph 9. 3. in article 17: Add the tenth part of paragraph 3 with the words "except the rewards gained from mushrooming, berry picking or wild herbs and flowers collection"; adding to the tenth point 7 of part after the words "production" by the words "and of the mushrooming, berry picking or wild herbs and flowers collection"; turn off 10.3 share. 4. transitional provisions be supplemented by 92 points by the following: ' 92. If the payer 2012 tax year is recorded as patentmaks in the person of the mushrooming, berry picking or wild herbs and flowers collection, that relevant taxation year the period in which the person is registered as the patentmaks, apply the provisions of this law which was in force until the date of entry into force of amendment of this law article 11.10 with regard to point 9 of the second paragraph is off. " The law shall enter into force on the day following its promulgation. The Parliament adopted the law of 31 May 2012.
The President a. Smith in 2012 on June 13.