The Solidarity Tax Law

Original Language Title: Solidaritātes nodokļa likums

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Read the untranslated law here: https://www.vestnesis.lv/op/2015/248.3

The Saeima has adopted and the President promulgated the following laws: the solidarity tax law article 1. The terms used in the law, the terms used in the law comply with the law "on State social insurance" and "On taxes and duties" used terms, if this law provides otherwise. 2. article. The law's purpose and scope (1) the law aims to reduce tax regresivitāt of workers, domestic workers to the employer, alien, foreign workers to employers — aliens — and self-employed workers with higher levels of income while providing the General State revenue increasing population social protection and the reduction of inequalities need financing. (2) this law shall determine the duties of solidarity (tax) Bill, the tax period and the rules on the taxation object and rate, as well as tax evasion and for other arrangements with the tax calculation, payment and administration issues. 3. article. Taxable object taxable income, the object is defined in the law "on State social insurance" and in article 14 and more than the 20.2 calendar year defined for the State social insurance compulsory contribution object (payment) the maximum amount. 4. article. Tax period for the taxation period is the calendar year, in accordance with the law "on State social insurance" determines the payment of the maximum amount of objects.
5. article. Tax payers are paying the tax for employers, employees, domestic workers to the employer, alien, foreign workers to employers — aliens — and the self-employed, who are subject to State social insurance and income in excess of the tax period in accordance with the law "on State social insurance" payment laid down the maximum amount of objects. 6. article. Tax rate tax rate corresponds to the rate of payment determined in accordance with the law "on State social insurance" article 18. 7. article. Tax calculation (1) State social insurance agency, on the basis of the State revenue service, the amount of information provided by the socially insured person payment object and State social security payments. The State social insurance agency lists the actual tax of solidarity has been achieved in the law "on State social insurance" the due payment, the maximum level of the object. (2) the State social insurance agency solidarity tax is calculated monthly. 8. article. Tax object and tax clarification (1) item and refine the tax occurs the law "on State social insurance" in accordance with the procedure laid down in article 20.1, and timeless. (2) if the object of the tax or tax is increased by turning the State social insurance agency conversion tax actually paid and transferred it to the State budget for three years before the taxation year. (3) where the object or tax is reduced by turning the State social insurance agency for the reduced amount of the country in General reduces the payable amounts. 9. article. Tax transfers to the State budget of the State social insurance agency paid the tax for the month is transferred to the State general revenue account to the report in the third month following the month of the 15th. 10. article. Taxpayer's rights, duties and liability for violations of the law the taxpayer's rights, duties and responsibilities shall be determined by the law on taxes and duties "and the law" on State social insurance ". 11. article. Tax administration (1) the State Revenue Service administers the tax laws. (2) the State social insurance agency and paid tax calculated in the accounting and transfer of Government in General.
Transitional provision the State social insurance agency in the 2016 tax actually paid off the country in General in the following order: 1) for the period from January to June, up to 2016, 15 October; on July 2) and subsequent months, for tax paid each month — to review the month following the month in the 15th date of the third. 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.