Amendments To The Law "on Personal Income Tax"

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

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/248707

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. No.) the following amendments: 1. Replace article 15 in the second and 2.1 part number "25" with the number "20". 2. Replace article 17 the seventeenth and the nineteenth part number "25" with the number "20". 3. transitional provisions be supplemented with 90 and 91 by the following: "90. amendments article 15 of this law, the second and 2.1 and article 17 the seventeenth and the nineteenth part for the number" 25 "to the number" 20 "shall enter into force on January 1, 2015. 2013 and 2014 tax year this law article 15 the second and 2.1 and article 17 of the seventeenth and the nineteenth part of the application of the tax rate is: 1) 2013 taxation year, 24 percent, and that rate is applied to calculate the personal income tax for the 2013 taxation year; 2) 2014 tax year — 22 percent, and that rate is applied to calculate the personal income tax for the 2014 tax year. 91. If 2013 2014 2015., and the tax year gainful employment income, pension or benefit is paid for a year of pirmstaksācij, the following types of income in the year of the pirmstaksācij existing in the individual income tax rate. " The law shall enter into force on January 1, 2013. The Parliament adopted the law of 24 may 2012.
The President a. Smith 2012 in Riga on June 6.