Amendments To The Tax Law Of Micro-Enterprises

Original Language Title: Grozījumi Mikrouzņēmumu nodokļa likumā

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Read the untranslated law here: https://www.vestnesis.lv/op/2015/248.17

The Saeima has adopted and the President promulgated the following laws: a micro Tax Act make a micro Tax Act (Latvian journal nr. 131, 2010 2011, no. 204;; 13, 194, 232. no; 2015, 60, 91 no) the following amendments: 1. Turn off the article 1 paragraph 4 of point "a", the words "State social security payments". 2. in article 3: express first and second subparagraph by the following: "(1) a taxable person, Micro switch, the employment contract, the applicant shall be informed in writing that the employer is a taxable person micro that micro-enterprise employee's personal income tax is determined from the micro-enterprises the turnover of State social security payments are made according to the law" on State social insurance ", as defined and that the employee has the right micro-volunteering to join the national social insurance according to the law" on State social insurance ". This information may be included in the contract of employment. (2) micro-enterprises who want the next taxation period to become a micro-enterprise, the taxable person shall notify the employee in writing that the tax paying microenterprises micro employee's personal income tax is determined from the micro-enterprises the turnover of State social security payments are made according to the law "on State social insurance", as defined and that the employee has the right micro-volunteering to join the national social insurance according to the law "on State social insurance". "; adding to the third paragraph after the words "specified employer" with the word "General". 3. in article 6: replace the first part of the word "nine" with the word "five"; turn off 1.1 part names and numbers "starting with January 1, 2015"; replace the part in Figure 1.1 "9" with the number "5" and the number "12", with the number "8"; turn off 1.2; replace the words "in part 3.2 next" with the word "next"; replace the ninth part number "9" with the number "5". 4. Article 7 shall be turned off fifth and sixth. 5. in article 8: make the first part of paragraph 1 by the following: "1) 0.2 percent including the business risk state charges account;" turn off the first part of paragraph 2; make the first part of paragraph 3 as follows: "3) 90 percent — personal income tax account;" make the first part of paragraph 4 by the following: "4 9.8 per cent) — a corporate income tax account."; turn off the second part of paragraph 1; to make the second part of paragraph 2 as follows: "2) 100 percent, personal income tax account."; make the third paragraph (1) of the following: "1) 0.2 percent including the business risk state charges account;" turn off the third-part 2; the third part of the present paragraph 3 by the following: "3) interest: 99.8 individual income tax account." 6. in article 9: to supplement the first subparagraph following the words "socially insured" with the words "in accordance with the law" on State social insurance "; to turn off the second, third, fourth, and fifth 4.1. 7. transitional provisions: replace paragraph 9, the number "2016." with the number "4437."; make the following paragraph 11: "11. Micro taxable person by 2015.30 April of the year has won the taxable status of micro-enterprises and economic activities in the sector laid down in article 2 of this law on the basis of the issued shares in 1.2 Cabinet rules, is entitled to keep the taxpayer's micro status 2017. and 2018, if not in other circumstances that prevent these preserve the status of taxable person. '; turn 12 and 14; transitional provisions be supplemented with 18, 19 and 20 the following: "6. This law, article 1.3 and the ninth subparagraph shall enter into force on January 1, 2018. 19. Article 7 of this law, the fifth and the sixth version which was in force until 2016 December 31 apply to micro-enterprises tax declarations submitted for the taxation period up to 2016. 20. Amendments to this law, article 1, point 4, point a article 3, in the first, second and third subparagraphs, article 6, in the first part 1.1 (for the number "9" to the number "5" and the number "12" to the number "8") and the ninth subparagraph of article 6, article 7 of the fifth and sixth amendments of exclusion, part 8 of the first paragraph of article 1, paragraphs 3 and 4, and article 8, paragraph 2 of the first paragraph of the exclusion 8. the second paragraph of article 1 of the exclusion and the amendment of article 8 paragraph 2, second subparagraph, amended article 8 of part 1 and paragraph 3, and article 8, paragraph 2 of the third paragraph of Amendment 9, the exclusion in the first subparagraph of article and article 9 of the second, third, fourth, and fifth subparagraph 4.1 exclusion shall enter into force on January 1, 2017. " 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.