The Saeima has adopted and the President issued the following law: pension deduction Recovery Act article 1. The purpose of the law is according to the Constitutional Court of the Republic of Latvia of 21 December 2009, the judgment in case No. 2009-43-01 to provide during the period from July 1, 2009 to January 31, 2010. the law "on State pensions and State benefits during the period from 2009 to 2012" 2 and 3 article pension deduction. 2. article. Persons during the period from July 1, 2009 to January 31, 2010, the State retirement pension and in accordance with the "for retirement pensions" and "regulations on the home affairs institutions of the rolling gate and commanding staff pensions (employer pensions)" retirement pension granted according to the law "on State pensions and State benefits during the period from 2009 to 2012" to article 2 and 3 received a limited 90 percent or 30 percent of the allocated pension , withheld (not received) part of the pension of State social insurance agency paid in 2010 in April with April's pension. 3. article. Pension in case of death of the beneficiary during the period from July 1, 2009 to January 31, 2010 due to him (not received), part of the pension, is entitled to receive the pension recipient's spouse, first and second degree relatives, but another person — on certificates of inheritance or court ruling. 4. article. The individual income tax rate applicable to the portion of the pension, redeemable from July 1, 2009 until December 31, 2009 is 23 percent. 5. article. (1) the Refundable portion of the pension, which is paid in accordance with this law, articles 2 and 3, with personal income tax of non-taxable minimum (calculation) as follows: 1) if part of the pension payable for the period from July 1, 2009 until December 31, 2009 it applied the non-taxable minimum proportion to be determined as the difference between the 2009 taxation year of the non-taxable minimum amount and paying pensions and allowances to the pensions of non-taxable minimum applied;
2) if part of the pension payable on January 2010, it is part of the non-taxable minimum, determined as the difference between the 2010 tax year January non-taxable minimum amount ($ 165) and Bill period for pension and retirement benefit at the appropriate non-taxable minimum;
3) If a person is assigned a pension after July 1, 2009, redeemable share of pension applied to non-taxable minimum proportion to be determined as the difference between the proportion for the period from the date of award of the pension until December 31, the calculated amount of non-taxable minimum and paying pensions in the period and premium at retirement tax-free minimum applied.
(2) If a person's income tax, provided the State social insurance agency, is a record for entitlement to tax relief or tax incentives, these additional benefits be taken into account in the calculation of tax-refundable pension part. 6. article. People who have paid to be repaid part of the pension for the period 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 pension is received. 7. article. People who have paid to be repaid part of the pension for the period 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, the annual income statement for 2009 national revenue submitted by July 1, 2010 and no later than 16 July 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 July, 16 august and 16 September, by payment each time a third of this amount. The law shall enter into force on the day following its promulgation.
The Parliament adopted the law of 21 January 2010. The President of the Parliament instead of the President g. Many Riga 2010 January 29