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Amendments To The Tax Law Of Micro-Enterprises

Original Language Title: Grozījumi Mikrouzņēmumu nodokļa likumā

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The Saeima has adopted and the President promulgated the following laws: a micro Tax Act make a micro Tax Act (Latvian journal 2010, nr. 131) as follows: 1. Article 1: expressions of paragraph 1 by the following: "1) micro: a sole proprietor, sole proprietorship, or a fisherman's farmstead, as well as the natural person who is registered in the State revenue service as an economic operator or a limited liability company, if they meet all of the following criteria referred to in this paragraph : a) members (if any) are natural persons, b) calendar year does not exceed 70 000 LVL, c) number of employees at any time not more than five. Shall not be included in the number of employees who work for a period of absence (including leave training without wage saving, pregnancy, maternity, parental leave, leave for the child's father, adoptive parents or any other person who has actual care of the child, as well as on leave without pay or receive the conservation of sickness benefits) and for the period do not receive income from micro-enterprises, as well as the suspended employees work, d) limited liability company Board members are employees of micro-entities only; "
supplement paragraph 3 after the words "and the owner of micro-enterprises with the words" as well as "prokūrist";
6. turn off the point.
2. in article 2: turn off the fourth part of the second sentence;
to supplement the article with the sixth part as follows: "(6) micro-enterprise, a taxable person who has stopped economic activity and micro-payment of tax, the tax period may not choose to pay the tax in the same micro during the tax period and the period of pēctaksācij."
3. To supplement the law with article 2.1, the following: "2.1 article. Employee income from micro-micro-enterprises (1) for the application of this law on employee income from micro micro considers: 1) in relation to the owner of the micro-income, which is the relevant quarterly personal each month consumption from the removed features of micro-enterprises and other money, services or other forms of income gained from the micro-enterprises, except dividends;
2) in the case of micro-enterprises, employees employed on a contract basis, that is on the income of the current or previous employment relationships based on the quarter's estimated monthly salary and salary related payments or benefits that an employee directly or indirectly making money or other things from the employer for the work in micro-enterprises, if this law does not provide otherwise;
3) for micro-enterprises, which are micro-enterprises with a contract of employment, — these parts 1 and 2 in the set amount of income.
(2) the first paragraph of this article in the income of the employees in the micro-micro does not include: 1) benefit from micro-enterprises owned or held by it in a light passenger car usage for tasks or needs that are not related to job duties or the conduct of the economic activities in micro-enterprises, if the benefit per month for light passenger car pays a company light vehicle tax;
2) micro or his spouse or relatives (up to the third degree of kinship of the civil code sense) in the event of death, the employer assigned funeral allowance, the value of which does not exceed 150 lats;
3) mission and travel expenses for employees of micro-compensation according to the regulations, which provides in connection with business travel or travel expenses incurred the amount of the refund;
4) compensation by the employer to the employee for the employee's own personal vehicle (which, according to the work contract is used for business purposes) wear and set of lats 0.03 per kilometre travelled, but not more than 40 Lats per month;
5) other compensation paid by the employer under the labour and which are justified by the costs of supporting documents.
(3) to the first paragraph of this article, the employee's income from micro-micro does not apply and the employee's income as a micro-enterprises do not personalise micro expenses: 1) necessary for the protection of statutory labour protection requirements;
2) of their training, to obtain, improve, or expand the work, profession, or business skills and knowledge. "
4. Supplement article 4 with 8.1 and 8.2 part as follows: "(81) If the taxable person micro during the tax period than turnover, it loses the taxable status of micro-enterprises in the pēctaksācij period. This condition does not apply if the taxable person micro is registered as a taxable person by micro-tax period of the first quarter.
(82) if the micro-enterprise is registered as a taxable person, micro-starting with the second quarter of the period of pirmstaksācij, and it is not pirmstaksācij, and a turnover during the tax period, pēctaksācij period it loses the status of taxable person micro. "
5. Supplement article 6, fourth subparagraph with the sentence as follows: "If the employee's income from micro micro micro paying tax exceeds 500 lats working statutory severance pay or so that he was paid compensation for unused leave, labour relations and in the event of termination of employment with that person the legal relationship is not renewed within six months after the termination of the employee's income, micro-scale criteria are not considered part of and this exceeded the rate of duty should not apply."
6. Supplement article 9, second and fifth paragraph after the words "giving entitlement to the State pension age" with the words "or the national old-age pension is granted (including premature)".
7. Express transitional provisions as follows: "Cabinet of Ministers transitional provisions of this law, shall assess the practical implementation and results, in particular in relation to the State social insurance contributions and social insurance services for micro-enterprise employees, and each year up to October 1 in the period up to 2015 submitted to the Parliament a report on it."
The law shall enter into force on January 1, 2012.
The law adopted by the Parliament in 2011 on 15 December.
The President a. Smith in 2011 December 29.