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/223559

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. No.) the following amendments: 1. To supplement article 3, third paragraph 9.1 point after ' timber seizures "with the words" as well as the amounts of aid for the operational constraints that forest owners, forest management is not an economic activity ".
2. in article 8: Express 2.3 part as follows: "2.3 the second and 2.1 the income referred to in part also includes an employee, owner, Board member of the Corporation or a member of the Council, a person who fulfils the obligations in elected Office, as well as family members of such persons (hereinafter referred to as the beneficiary) the benefits of belonging to the employer or the employer's easy use in passenger cars for tasks or needs that are not related to employment or service duties or to the employer's conduct of economic activities, if the benefit per month for light passenger car does not pay corporate tax of light vehicles. The meaning of this article about an individual's family members are to be considered as the parents, grandparents, spouse, children and grandchildren. On the benefit from employer-owned or held by the employer in a light passenger cars, where the use of light passenger car does not pay corporate tax, the passenger vehicle must pay payroll tax. ';
Add to article 2.4 part as follows: "part of this article 2.4 2.3 not applicable to farmers or fishers farm owner, his family members and employees and the laws laid down for granting the necessary annual eligibility criteria appropriate agricultural service cooperative society members, family members and employees."
supplement paragraph 15 the third paragraph after the words "alienation" of wood with the words "as well as the amounts of aid for the operational constraints that forest owners, forest management is not an economic activity".
3. Supplement article 9 the first paragraph with the following paragraph 41: "41) benefit from belonging to the employer or the employer's easy use in passenger cars, where this car benefit is paid for the company in the month of light vehicle tax."
4. in article 10: make the first part of paragraph 3 as follows: "3) amount that donations or donations in the form of budget authority or passed in the Republic of Latvia registered association, Foundation, religious organization or authority, which granted the Organization the public good, or in another Member State of the European Union or the European economic area country, with which Latvia has concluded a Convention for the avoidance of double taxation and the prevention of fiscal evasion When this Convention has entered into force, registered non-governmental organisation, which works on Latvian public benefit organizations in similar conditions in accordance with the status of a Member State of the European Union or European economic area national legislation; "
Express 1.1 part as follows: "1.1 the money or other thing to which the natural person — taxable persons — free pass the budgetary authority or the first part of this article, paragraph 3 of the body referred to in the articles of Association, Constitution or Charter, for the achievement of the purposes of this article, be considered as a donation, if the recipient is not defined in pretpienākum to perform activities that are considered remuneration.";
to supplement the article with 1.5 parts by the following: "1.5 the first subparagraph of paragraph 3 shall not apply if the taxable person donate in a Member State of the European Union or the European economic area country a registered non-governmental organization, while not provided with the Declaration of the State revenue service documents that certify that: 1) donation recipient is resident in a Member State of the European Union or the European economic area;
2) donation recipient has public good status comparable to the organisation in the country of residence;
3 donation requested) is working in the field of public good, providing significant benefits to the community or any part thereof, especially if it focused on charity, human rights and the protection of the rights of the individual, the development of civil society, education, science, culture and health promotion and disease prevention, sports sponsorship, the protection of the environment, the provision of assistance to disaster and emergency situations, the public, especially the needy and socially vulnerable groups of people, the social welfare building;
4 at least 75 percent of) paying the amounts spent on donated public benefit purpose. ";
to make a fifth by the following: "5. the first paragraph of this article, 1., 2., 3., 4. and 5. the expenditure referred to in paragraph 1 shall not apply to micro-micro-taxable income to the employee and owner of micro-enterprises, income applicable to article 15 of this law in part 3.1 and the seventh part of the tax rate, and article 8 of this law, the income referred to in the fourth paragraph. This article is referred to in the first subparagraph shall not apply to expenses operating income for which you pay patentmaks or fixed income tax. "
5. in article 11.5: Supplement to article 4.1 of this part: "4.1 the second and fourth subparagraphs shall not apply, if the personal passenger car (other than a passenger car, the representative of the law" On enterprise income tax ") is paid in the company of light vehicle tax. Fixed assets are depreciated as a business vehicle used. ";
Add to article 6.1, 6.2 and 6.3 of the part as follows: "If the payer of personal 6.1 passenger car (other than a passenger car, the representative of the law" On enterprise income tax ") payable in the company of light duty vehicles, the sixth part of this article shall not apply, but that vehicle fuel acquisition expenses include operating costs based on the actual number of kilometres travelled in each month, which made these payments, but not more than paying the fuel margin to 100 kilometres that does not exceed the izgatavotājrūpnīc city cycle fuel consumption of more than 20 percent.
6.2 If paying for personal passenger car (other than a passenger car, the representative of the law "On enterprise income tax") payable in the company of light duty vehicles, operating expenses (excluding expenditure on fuel) apply to operating expenses.
6.3 at the expenses that are directly related to the economic activities of farmers or fishermen, plus holdings costs related to passenger car (other than a passenger car, the representative of the law "On enterprise income tax"). Passenger car fuel acquisition expenses to farmers or fishermen's holdings include operating costs based on the actual number of kilometres travelled in each month in accordance with the taxpayer's specific fuel consumption of 100 kilometers to not exceeding the specified izgatavotājrūpnīc the city cycle fuel consumption of more than 20 percent. "
6. Replace article 11, second paragraph, the words and figures "for the personal use of the embodied use case (reclassified), corresponding to article 9, first paragraph, point 33." with the words "for personal use-use a corporeal thing (reclassified)".
7. Supplement article 7.2 and 7.4 7.3 part as follows: "7.2 If real estate is designed to ensure that you (or your family) to live for real estate, and placed in service, beginning with the January 1, 2001, and the payer does not have documents proving with the establishment of the real estate, the real estate purchase price considers current real property cadastral value per year When real property is placed in service.
7.3 If the property is acquired on the basis of a contract of donation of physical persons by paying Associates marriage or kinship up to the third degree of the civil code, and the real property be forfeited within 60 months after its registration in the land registry on behalf of the payer, for it considers the acquisition value in specific real estate: 1) value that the donor is the real estate bought when it acquired after December 31, 2000 and to have documents Bill proving the purchase of the immovable property value;

2) the cadastral value of the current year, when the real estate is registered in the land register on the donor's name, if it is purchased after December 31, 2000 and the payer does not have documents proving the purchase of the immovable property value;
3) the cadastral value of the current property in the year of disposal, which corrected the cadastral value divided by the Central Statistical Bureau determined each year by the consumer price index for the last 10 years before the disposal of the real property, if the real property acquired by the donor to 2000 December 31. "
8. in article 12: replenish the fourth paragraph after the word "relief" with the words "except where the dependent person is granted a survivor's pension in accordance with the law" on State pensions ";
to make the ninth subparagraph by the following: "9. the taxable income to which this law applies, article 3.1 of part 15 and the seventh part tax rate laid down in this law, article 8, in the fourth paragraph that income and the income for which you pay patentmaks or fixed income tax not specified in this article the non-taxable minimum.";
Add to article 10 by the following: "10 Person according to the law" on State pensions "have been used by early retirement opportunities and which is granted an old-age pension, but shall not be payable because it has become mandatory to socially insured persons (employees or self-employed), the period when it is mandatory for the socially insured person, shall not apply in the fifth subparagraph of this article, set the non-taxable minimum."
9. Article 13: Add to the third paragraph with the sentence by the following: "taxable income that apply to article 15 of this law in part 3.1 and the seventh part tax rate laid down in this law, article 8, in the fourth paragraph that income and the income for which you pay patentmaks or fixed income tax does not apply the first subparagraph of paragraph 1 and 4 benefits.";
Add to article 3.2 part as follows: "the Relief of 3.2 minor child maintenance apply to the taxable person to whom the parents ' agreement or court order is established under the auspices of one of the older individual."
10. Replace article 15 in the second and 2.1 part number "26" with the number "25".
11. in article 17: Add to article 10.4 of the part as follows: "If the credit institution is 10.4 available information on foreign withholding tax from dividends on foreign public shares in circulation at a lower tax rate than provided for in article 15 of this law, the credit institution part 3.1 of this article the tenth part of paragraph 12 and tax deducted the cost of the site, the application of article 15 of this law, the rates laid down in part 3.1 and foreign withholding tax rate differential. A credit institution shall not apply the tenth part of this article, the provisions of paragraph 12 of the withholding tax on the cost of the site, where a credit institution has access to information about foreign withholding tax from dividends on foreign public shares in circulation after the article 15 of the Act 3.1 part in tax rates or higher tax rates. "
turn off the twelfth and 12.2 in part number "9";
to supplement the article with 12.5 and 12.6 part as follows: "non-resident property 12.5 from growing in the forest cutting and disposal at the disposal of the resulting timber income tax is withheld on income paid and paid no later than the budget the cost of the income a month following the month the fifth date.
12.6 the resident natural person — who is operating the reviewer — of a non-resident owned from the growing alienation of the forest cutting and timber disposal earned income tax deducted income costs and contributions in the budget at the time not later than the month following the income the cost of the fifth date of the month, if these payments are related to the economic activities carried out by the residents and are taken into account in determining taxable income as well as issuing an acknowledgement to the non-resident in the Republic of Latvia, the tax year in income and income tax paid. ";
replace the seventeenth and nineteenth part number "26" with the number "25".
12. Supplement article 18 to the 7.1 part as follows: "7.1 Person pirmstaksācij year has been called, but the taxable tax year becomes the personal income tax, tax advance payments for a taxation year can be done voluntarily. If a person has been pirmstaksācij in the year of the taxpayer, the micro but tax year becomes the personal income tax, make advances, the first payment deadline is the third part of this article in the first term. "
13. Article 19: Supplement 5.3 part of the second sentence, after the words "a month is" with name and number "from 100,01";
Supplement 5.3 part with the sentence the following wording: "payer (resident) who derive income from capital gains and total income from transactions with capital assets per month up to 100, a declaration of income from capital for tax year earned income shall be submitted to the State revenue service no later than the year following the tax year January 15."
14. transitional provisions: replace paragraph 51, the number and the word "2013" with a number and the word "2014";
Express 52 as follows: "52. taxation Of individual income tax exempt according to the law on the support of the unemployed and jobs seekers unemployed status obtained for natural persons, 2010 2011 and 2012 income obtained from the European Social Fund operational programme" human resources and employment ' or the State budget funds for active employment measures Employment Agency is qualified for scholarships. ";
transitional provisions be supplemented with 65, 66, 67, 68 and 69 of this paragraph: "the law on Amendment 65 Article 10, fifth subparagraph, ninth paragraph of article 12 and article 13, in the third paragraph, apply to the income from 1 January 2010.
66. Amounts received for the year 2010 and paid as State aid for the economic constraints that forest owners in forest management is not an economic activity, for in 2010 earned income for the applicable interest rate of 10.
67. The Declaration in 2010 earned income with its attached documents shall be submitted to the State revenue service from February 1, 2011 to April 1, 2011.
68. A taxable person who wishes to apply this law, article 10, first paragraph, 1., 2., 3., 4. and 5. expenditure referred to in article 12, the non-taxable minimum and article 13, first paragraph, point 1 and 4 in benefits in 2010 gained income which apply article 15 of this law in part 3.1 and the seventh part of the tax rate, and this law, article 8, in the fourth paragraph that income , the declaration indicates that the chosen to apply these tax allowances, and calculates the tax for the year weighted average rate based on each income subject to a different rate, the share of the total taxable income, as well as a refundable tax is determined by the calculated weighted average rate.
69. If the summary order in the calculated tax amount after the transitional provisions set out in paragraph 68 of the weighted average rate turns out to be less than that paid in advance, the State revenue service within three months from the date of submission of the Declaration released person difference incurred by applying the weighted average tax rate. "
The law shall enter into force on January 1, 2011.
The Parliament adopted the law on 20 December 2010.
President Valdis Zatlers in Riga of 2010 December 30.