Read the untranslated law here: https://www.vestnesis.lv/ta/id/210626
The Saeima has adopted and the President promulgated the following laws: the law "on amendments to the retirement pension system in the Ministry of the Interior staff with special ranks" make law "on retirement pension system in the Ministry of the Interior staff with special ranks" (Latvian Saeima and the Cabinet of Ministers rapporteur, 1998, no. 9; 2000, no. 2, 2002, 9; 15. No; 2005, no. 24; 2007; 2008, no. 24, no. 3, 6, 2009 15., 22., no.) the following amendments: 1. in article 10: make the second paragraph as follows: "(2) after he retired from the service, if, after the service, the days more than five years, retirement pensions retirement pension granted to the recipient, taking into account the average pay, calculated in accordance with article 4 of this law. If, after the service, the days are less than five years, the retirement pension beneficiary is restored under the retirement pension costs, for each year after the retirement seniority of service renewal increasing its level of two percent of this law, in article 4 of the pay. "
to supplement the article with the third part as follows: "(3) If, in accordance with the second subparagraph of the calculated retirement pension is less than the dashed retirement pension, retirement pension beneficiary determined retirement pension to the extent it was, since the beginning of the service, and make pension indexing for a period of time from which the payment of the pension was terminated."
2. Supplement article 13 with the fourth paragraph as follows: "(4) the beneficiary of the pension in the event of the death of the surviving spouse, based on his request, granted and paid in a lump sum payment of two deceased spouse pension amount. The right to a lump-sum benefit is if the deceased spouse's death the surviving spouse's age, disability or retirement pension beneficiary and death occurred after June 1, 2010. Entitlement to benefits is when it is requested, within 12 months of the deceased spouse's death. "
3. transitional provisions: turn 18, 19, 20, 21, 22, 23 and 24;
Add to transitional provisions with the 26, 27, 28, 29, 30 and 31 by the following: "26. Persons who, during the period from July 1, 2009 until May 31, 2010 in accordance with the provisions of this Act granted a retirement pension received a limited 90 percent or 30 percent of the amount of the retirement pension granted, withheld (not received) a retirement pension of the Ministry of the Interior part of the health and social costs of the Government agency in July 2010. While with the July retirement pension.
27. The retirement pension in case of death of the beneficiary during the period from July 1, 2009 to 31 May 2010 due to him (not received) a portion of a retirement pension are entitled to a retirement pension of the spouse of the beneficiary, the first and second degree relatives, but another person — on certificates of inheritance or court ruling.
28. The individual income tax rate applicable to the portion of a retirement pension to be recovered for the period from July 1, 2009 until December 31, 2009 is 23 percent.
29. If the payroll tax, which were submitted to the Ministry of health and social agencies, has a record for entitlement to tax relief or tax incentives, these additional benefits be taken into account in calculating the refundable tax on the portion of the retirement pension.
30. the Person who has paid the refundable portion of the retirement pension for the period from July 1, 2009 until December 31, and who wish to submit voluntary annual declaration of income for 2009, State revenue is presented in the following refundable part of the retirement pension.
31. a Person who has paid the refundable portion of the retirement pension for the period from July 1, 2009 until December 31, and in accordance with the law "on personal income tax" must submit an annual declaration of income of the State revenue service no later than the year following the tax year 1 April, adjusted annual income statement for 2009 national revenue submitted by august 1, 2010 and no later than 16 august 2010 contributions to the budget of the calculated tax amount but, if the calculated tax amount exceeding 450 lats, the person can be a budget three times — up to 16 august, 16 September and 16 October, by payment each time a third of that amount. "
The law shall enter into force on 1 June 2010.
The Parliament adopted the law of 13 May 2010.
President Valdis Zatlers in Riga V. 26 May 2010 in
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