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/op/2015/248.10


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; 2011, 99, 144, 157, 204. no; 2012, 44, 88, 92, no. 192; 13, 194, 232, 234. No.; 2014, 47, 57, 257. no; 2015, 42, 97, no. 227) the following amendments: 1. Make the second subparagraph of article 3 (2) of the following: "2. the taxpayer's year differential) the non-taxable minimum (minimum monthly non-taxable minimum);". 2. in article 8: Supplement fifth introductory paragraph, after the word "country" with the words "or the Organisation for economic cooperation and development in a Member State"; Add to article 5.2 part as follows: "this article 5.2 in the fifth subparagraph, the percentage limit laid down: 10 percent of the estimated taxable gross income tax year — not apply proportionately to the payer about the taxation year calendar days in which it is located on parental leave as well as temporary disability, pregnancy and maternity leave of the calendar day for which the taxable person has been granted a disability page" B "." 3. To make the first part of article 9, paragraph 4, introductory part the following: "4), which claims paid in the Republic of Latvia registered insurance companies, established and operating in accordance with the law of insurance and reinsurance as well as in another Member State of the European Union or the European economic area country, or the Organisation for economic cooperation and development of insurance companies established in a Member State, established and operating in accordance with national laws and regulations except those of paid claims according to: ". 4. in article 10: to supplement the first part with a 1.1 point as follows: "11) solidarity tax;"; Add to the first part of paragraph 5, after the word "countries" with the words "or the Organisation for economic cooperation and development Member States"; Add to the first part of paragraph 6, after the word "country" with the words "or the Organisation for economic cooperation and development in a Member State". 5. Add to the third subparagraph of article 11 with a 7.2-point as follows: "72) solidarity tax on employees;". 6. Add to the fourth paragraph of article 11.1 9. and paragraph 10, after the word "countries" with the words "or the Organisation for economic cooperation and development Member States". 7. Article 11.10: replace the second and third paragraph, the words "the value added tax act threshold, which provides for the obligation to register with the State revenue service value added tax register" with a number and the word "15 000 euro"; Add to article 3.1 of part the following: 3.1 a person "operating income tax year exceeds 15 000 euros, but which tax year has been paying patentmaks, taxable income of economic activity, starting from the next month after that operating income threshold is exceeded and in subsequent periods, calculated in accordance with this law or in article 11 11.1. The payer may choose to pay a patentmaks of not less than five years. "; to make the fourth subparagraph by the following: "4. the person who conducts economic activities and paid for it at the same time, not patentmaks may be: 1) the economic operator that operating income determined in accordance with this law, 11 (with the exception of article 11 of this law the twelfth part) or 11.1 article; 2) micro taxable person; 3) the service provider operating the operator (the operator also) of his economic activities, if the economic operator (trader) is running the same operating area, for which the payer patentmaks pays patentmaks. "; off the seventh paragraph, the words "and activities related to the forest and meadow Welch collection". 8. in article 12: make the first paragraph by the following: ' 1. the minimum monthly non-taxable minimum income each month to apply for the place where the Bill submitted to the payroll tax, taxable income to which this law applies the second paragraph of article 15 of the rate. Paying in taxable income in the year is not included in income in the year the differential non-taxable minimum, except as provided for in this article. "; Add to article 1.1, 1.2 and 1.3 of the part by the following: "taxable year 1.1 differentiated non-taxable minimum is calculated according to a formula set by the Cabinet of Ministers. The formula takes into account the taxpayer's taxable income for the year, as well as the following values, which are determined by the Cabinet of Ministers: 1) minimum monthly non-taxable minimum; 2) maximum annual non-taxable minimum; 3) annual taxable income, to which apply the maximum annual non-taxable minimum; 4) annual taxable income amount, above which only apply the minimum annual non-taxable minimum. 1.2 the paying annual differential non-taxable minimum for the determination of the amount taken into account in all taxable annual income other than article 9 of this law not referred to in the taxable income. 1.3 1.1 of this article, the formula referred to in the Cabinet respects the principle that the limits established by the Cabinet of Ministers in the framework of the year of the non-taxable minimum differential is applied in inverse proportion to the taxpayer's taxable income for the year. "; to supplement the article with 4.1 and 4.2 part as follows: "4.1 person (the person up to the age of 19, who is studying the General, vocational, higher or special education authority and the tax year from 1 June to 31 august, receives the taxable income) apply in the first paragraph, the non-taxable minimum specified for the taxation year (from 1 June to 31 august), in which he has received the taxable income and that he has been to other taxpayers dependent and in which the taxable person has used this law, in article 13, first paragraph, point 1 benefits. 4.2 paying annual non-taxable minimum differential calculation and application procedures for a part-time tax year shall be determined by the Cabinet of Ministers. " 9. in article 13, first paragraph: 1. turn off the point "c", "d" and "h". put the "g" of paragraph 1 subparagraph by the following: "(g)) on this point" a "," b "," e "," f "and" i "referred to a person, as well as the non-working spouse, dependent minor children;" Add to paragraph 1 by "j" section as follows: "j") for the spouse, parents, grandparents and children who have reached the age of 18 if that person is not working and in accordance with the laws and regulations are recognized as persons with disabilities; "; Replace in paragraph 4, the words "in accordance with the law are recognised as disabled people" with the words "in accordance with the laws and regulations are recognized as persons with disabilities". 10. Express article 15 the second and 2.1 part as follows: "2. the rate of duty payable on the taxable income of the year, is 23 percent. Salaries taxpayers tax rate 23 percent pay from taxable income. 2.1 the tax rate charged to operating income, is 23 percent. " 11. in article 17: make the 17th a part by the following: "17. Notwithstanding any provisions of this law, for the personal income tax be withheld after 23 interest rates of all payments made by natural persons — residents or non-residents of Latvia, which under this Act must submit an annual statement of income in Latvia, the cost of legal, natural and other persons who are, or have been created by the Cabinet of Ministers regulations established in those low taxes and free countries or territories , including payments to the representatives of those persons or third party credit accounts and payments made in settlement of mutual clearing, except payment for supplies of goods to persons who are, or have been created by the Cabinet of Ministers regulations established in those low taxes and free countries or territories, if those goods are tax free and low taxation countries or areas of origin. "; express the nineteenth part as follows: "19. the seventeenth, part payments, from which the tax cost of the site not to be forfeited after a 23 percent rate, and payments, of which under the eighteenth is allowed not to withhold tax, applicable to this law, article 3 and the third paragraph of this article, the tenth and twelfth part." 12. Article 19: Supplement to article 1.1 part as follows: "1.1 differentiated taxation year of non-taxable minimum take into account in the calculation of the tax summary for the tax year in the Declaration submitted."; to supplement the article with 10.1 and 10.2 part as follows: "10.1 the Ministry of education and science on the first date of each month, the State revenue service to electronically send information on the previous month, of all persons up to the age of 24, the General, vocational, higher or special education, giving personal, student, first name, last name, ID number and the date on which the person received or deducted from learning general education or vocational studies , top or special educational institution. 10.2 General, vocational, higher or special education authorities once a year to pēctaksācij February 1 of the State revenue service electronically information on all persons who obtain or taxation year in General, vocational, higher or special education, for a fee, giving personal, student, first name, last name, ID number, the tax year the amount paid for training, as well as a natural person or legal person code registration number where the payment of training. " 13. Express article 22 the sixth by the following: "6. If one person can prove with other personal needs about expenditure, State revenue service with Bill and his family personal needs assessment of expenditure is determined using the national minimum monthly wage, reduced by: 1) the State workers social security payment part, assuming that the worker is insured for all types of social insurance; 2) payroll tax (application of one twelfth of the maximum annual non-taxable minimum, determined according to this law, article 12, first paragraph, but not in application of this law, in article 13, first paragraph, under paragraph 1, the individual income tax relief, and this law, article 10, first paragraph, 2, 3, 5 and 6 in certain eligible costs, as well as applying to persons who have been granted pensions, non-taxable minimum in accordance with article 12 of this law the fifth part). " 14. Add to article 28 to 16 the following: "16) within five working days of the date when this law article 11.10 of the payer's tax referred to in paragraph 3.1, the annual income exceeds 15 000 euros, to inform the State revenue service." 15. Add to article 39, paragraph 6, after the word "country" with the words "or the Organisation for economic cooperation and development in a Member State". 16. transitional provisions: Add to 52 after ' human resources and employment "with the words" or "growth and employment"; turn off the first sentence of paragraph 90; turn off the 91, the word and the number "and" 2016. "; 94 points to express the following: "94. With personal income in taxable income not included in 2013, 2014, 2015, 2016, 2017.. and 2018 received amounts paid as State aid to agriculture or European Union aid for agriculture and rural development." Replace in paragraph 108 of the words and figures "up to July 1, 2016." with the words and figures "up to 1 July 2018."; transitional provisions be supplemented with 120, 121 and 122. paragraphs by the following: "120. amendments to article 11.10 of this law in the second and third subparagraphs and the amendment relating to the replenishment of this article with the 3.1 part and paragraph 16 of article 28 shall enter into force on January 1, 2017. 121. Article 19 of this law 10.1 subparagraph shall apply beginning with the January 1, 2017. The Ministry of education and science of this law article 10.1 of the information referred to in part for the taxation year 2016. submitted to the State revenue service until 2017 February 1. 122. in General, vocational, higher or special education institutions article 19 of this law, the information referred to in paragraph 10.2 of the 2015 taxation year. presented to the State revenue service 2016 February 1. " The law shall enter into force on January 1, 2016. The Parliament adopted the law 2015 November 30. The President r. vējonis 2015 in Riga on December 18.