The Saeima has adopted and the President promulgated the following laws: State and local professional Orchestra, choir, koncertorganizācij, theater and circus artists retirement pension law to make State and local professional Orchestra, choir, koncertorganizācij, theater and circus artists of the retirement pensions Act (Republic of Latvia Saeima and the Cabinet of Ministers rapporteur, 2004, no. 14, no. 24; 2007; 2009, 15, no. 22) the following amendments: 1. To supplement article 13 with the following paragraph 2.1 : "(21) pension beneficiary 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. "
2. transitional provisions: turn off the 2, 3, 4, 5 and 6;
transitional provisions supplementing with 8, 9, 10, 11, 12 and 13 by the following: ' 8. 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), part of the retirement pension paid by the Ministry of culture in July 2010, along with the July retirement pension.
9. 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.
10. 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.
11. If the payroll tax, which was submitted to the Ministry of Culture, 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.
12. People who have paid to be repaid part 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.
13. 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