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/235767

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; 99. in 2011, no.) the following amendments: 1. in article 3: Supplement third with 10.1 points by the following: "dividend equivalent income 101);".
2. Supplement article 4 the first paragraph of paragraph 6 by the following: ' 6) (Bill) payroll tax from 8. this law referred to in the second subparagraph of article income loss recoveries within the State administration, local authorities, other derived public law legal person or public agency that the Authority's decision or a court ruling pursuant to the public administration Act, compensation for damage shall be paid from the State budget , local government, other derived public law legal persons or public agency's budget an independent budget for the reimbursement of losses associated with existing or former job (service). "
3. in article 8: replace the words "Member in part 2.4, so family members" with the words "Council and Board members";
Supplement third with 12.1 points by the following: "dividend equivalent income 121);";
to supplement the article with the eleventh subparagraph by the following: "within the meaning of this law 11, the dividend income is comparable to the individual company (also a farmer or fisherman's farm), which is the corporate tax bill, the owner's income, individual company (also a farmer or fisherman's farm) for the reporting year and prior year retained earnings distribution."
4. in article 9: replace the first subparagraph of paragraph 1, the numbers and the words "3.1 and 3.2" with numbers and the words "3.1, 3.2 and 3.5 parts";
to supplement the first part with 36.1 points as follows: "361) to public administrations or local authorities, other derived public law legal persons or public authorities of the decision of the agency or court order pursuant to the public administration for reimbursement for damage of loss recoveries payable to law, who is not related to the job (service) or the ending of the relationship and has no income generating nature;";
to complement the second paragraph after the word "points" with the words "as well as the number and this article is part of" 3.5
to supplement the article with 3.5 part as follows: "the first part of this article 3.5 of the income referred to in paragraph 1 shall also include the State aid or aid for agriculture and rural development within the payments received up to 2000 lats year."
5. Supplement article 7.4 eleventh part with 1.1 points by the following: "dividend equivalent income 11);".
6. Supplement article with part 8.1 16.1 the following: "dividend 8.1 comparable income generating daily and on dividend income comparable to the cost of the day within the meaning of this law is considered an individual company (also a farmer or fisherman's farm), which is the corporate tax bill, the date of approval of the annual report. If the annual report is not approved regulations prescribed period, then the dividend equivalent income generating daily and on dividend income comparable to the cost of the day sees 120. the day after the end of the reference year. "
7. in article 17: Add to article 7.2 part as follows: "this article first, 7.2 the second, third, sixth, seventh, and 7.1 of part State administration, local authorities, other derived public law legal person or public agency, which under Government reimbursement for damage Act paid to the payer the reimbursement of losses associated with the job (service) or ending the relationship. Payroll tax for reimbursement of losses associated with the job (service) or termination of relations, public administration, local authorities, other derived public law legal person or public agency in accordance with the national administrations of the damages caused by the budget law within three working days from the date on which the person paid loss recoveries. ";
adding to the tenth part of paragraph 12, the words "and the dividend is equivalent to income";
to supplement the twelfth after the number "10." with the number "10.1".
8. transitional provisions be supplemented with 71, 72, 73, 74, 75 and 76. point as follows: "71. This law, article 4 of the first paragraph of paragraph 6, article 9, first paragraph, points 36.1 and article 17, paragraph 7 shall enter into force on the 1 October 2011.
72. the amendments concerning article 3 of the law of addition of part three with a 10.1 points, the third part of article 8 complementarity with the 12.1 point and the eleventh part 7.4 of part of the article the eleventh replenishment with 1.1 points, to supplement article 8.1 16.1 part, Amendment 17 article tenth part 12 and part of the twelfth dividend equivalent income to apply for January 1, 2012.
73. the individual company (also a farmer or fisherman's farm), which is the corporate tax bill, the 2010 and 2011 personal needs during the withdrawn funds are not included in taxable income of the payer.
74. the 2011 profit and a year before the current year retained earnings distribution, from the individual company (also a farmer or fisherman's farm), which is the corporate income tax, personal needs the withdrawn funds are not included in taxable income of the payer.
75. Persons who keep accounting records in a simple entry system and have received the 2010 single payment, additional national direct payments and agri-environmental payment advances under the terms of the aid granted to compensate for the expenses incurred by the payer actually single area payment and the European agricultural fund for rural development agri-environment payments and the cost of administering the financial year beginning July 1, 2010 and ends on June 30, 2011 in These amounts include, 2011 operating revenues.
76. the law on the amendment of article 9, paragraph 1, first subparagraph and second subparagraph and in respect of the amendment of article 9 of the law with the addition of 3.5 parts apply, including the Declaration of the year 2010 and the calculation of the taxable income for the taxation year in the future. "
The Parliament adopted the law in 2011 on September 8.
The President of the Parliament instead of the President s. Āboltiņ 2011 in Riga on 13 September