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/ta/id/202351

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, nr. 2, 2., 8., 2005, no. 24; 2006, 22 No.; 2007, 3, 12, no. 24; 2008, no. 12; 2009, 1., 2., no. 15, 16) the amendments are as follows: 1. Article 1: to supplement the first part with (4) and (5) as follows: "4) tax on income from capital, including from the capital gains tax;
5) on certain types of patentmaks economic activities. ";
to complement the second subparagraph following the words ' fixed-income tax "with the words" and patentmaks ".
2. in article 3:2.1, 2.2 and 2.3 turn off;
turn off the third part 6;
make the third paragraph 7.1 of the following paragraph: ' 71) income of the Republic of Latvia on the disposal of real estate and other capital assets income according to article 9 of this law, except for the income from the disposal of financial instruments ";
make the third paragraph 9.1 point as follows: "91) income of natural persons owned the growing alienation of the forest cutting and the disposal of wood obtained;"
make the third subparagraph of paragraph 10 and 11 by the following: ' 10) dividends;
11) interest income and equivalent income also interest income associated with income, excluding the interest income of Latvia or another Member State of the European Union or European economic area State and local bonds; "
Supplement third with 17, 18, 19, 20, 21 and 22 the following: "17) real estate appreciation or the part thereof which, upon expiry of the lease contract, and which provided the lessee's leased property in the reconstruction, restoration, renovation, improvement or other capital investments, if that person or part of the increase is not offset by the lessee;
18) a portion of the surplus which receives law criteria for aid for rural development according to the agricultural service cooperative society member, according to his cooperative society used services;
19) income from housing cooperatives, the owner of the car in the garage owners ' cooperatives, boat owners garage cooperatives and horticultural cooperative society retained earnings;
20) income from private pension funds contribution-made;
21) leased personnel income or treated as income, regardless of that person's right to receive the income;
22) income from the life insurance concluded contracts with mobilized funds. ";
to make a fifth the following reaction: "5. the third paragraph of this article 7.1, 10 and 11. income referred to in paragraph 1 shall be determined in accordance with article 9 of this law."
3. in article 4: adding to the first part of paragraph 3, after the word "tax" with the words "and patentmaks";
turn off the first part of paragraph 4 and 5, the words "in accordance with the provisions of the Cabinet of Ministers";
replace the third paragraph, the words "Cabinet of Ministers rules" by the words "article 18 of this law".
4. in article 6: turn off the words "at the place of residence of the person";
adding to the article after the word "procedures" with the words "and to include it."
5. in article 8: Supplement to article 2.3 of part as follows: "2.3 the second and 2.1 the income referred to in part also includes an employee, owner, Board member of the Corporation or a member of the Council, a person who fulfils the obligations of elected Governments, another elected post or position in which the person is appointed on the basis of the Saeima, the Cabinet of Ministers or local Government Council decision, as well as family members of such persons (hereinafter referred to as the beneficiary) the benefits of belonging to the employer or the employer's easy use in passenger cars for tasks or needs that are not related to employment or service duties or to the employer's business activity, up to 150 Lats per month. The meaning of this article about an individual's family members are to be considered as the parents, grandparents, spouse, children and grandchildren. The Cabinet of Ministers determine the beneficiary of the benefits of belonging to the employer or the employer's easy use in passenger cars that will be treated as a salaried employment income for which you must pay payroll tax, and its discovery procedure. ";
the third part of the present paragraph 3 by the following: "3), income from partnership;"
adding to the third subparagraph of paragraph 11, after the word "transfer" with the words "and other capital assets income according to article 9 of this law";
make the third paragraph of point 12, the following wording: "12) dividend;"
Supplement third with 13, 14, 15, 16, 17, 18, 19, 20 and 21 as follows: "13) interest income and similar income, with a percentage of revenue also related income;
14) real estate appreciation or the part thereof which, upon expiry of the lease contract, and which provided the lessee's leased property in the reconstruction, restoration, renovation, improvement or other capital investments, if that person or part of the increase is not offset by the lessee;
15) income of natural persons owned the growing alienation of the forest cutting and the disposal of wood obtained;
16) part of the surplus, which receives law criteria for aid for rural development according to the agricultural service cooperative society member, according to his cooperative society used services;
17) income from housing cooperatives, the owner of the car in the garage owners ' cooperatives, boat owners garage cooperatives and horticultural cooperative society retained earnings;
18) income from private pension funds contribution-made;
19) leased personnel income or treated as income, regardless of that person's right to receive the income;
20) income from the life insurance contract entered into with the accumulation of assets;
21) other income, other than those referred to in article 9 of this law. ";
turn off the fifth paragraph, the words "cabinet order";
replace the fifth part, the number "20" with the number "10";
turn off the sixth, seventh, eighth and ninth;
Add to article 10 by the following: "10. the third paragraph of this article, paragraph 3, income from partnership to Partnership members are in partnership with the relevant corporate taxable income."
6. in article 9: replace the first subparagraph of paragraph 1, "with the number" 2000 "4000";
turn off the first part of paragraph 2 and 3;
Add to the first part of paragraph 7, after the words "(for budget) benefits" with the words and figures "allowances established in this part, 37, 38, 39 and 40.";
turn off the first part of paragraph 9, the words "and of the natural persons received gifts";
replace the first subparagraph of paragraph 10, the number "150" with the number "100" and the figure "3000" with the number "1000";
to supplement the first part with 16.1 points as follows: "161) travel expense compensation standards set by the Cabinet of Ministers or established in the country in which the work or official duties (place of work in another country);"
turn off the first part of paragraph 19;
to supplement the first part with a 19.2 point as follows: "192) income from personal property (belonging to a natural person for private use of such movable things like furniture, clothing and other movables) seizures, except: (a) the income of the sale made or purchased) things (tangible or intangible) sales, b) capital gains and other income from capital;"
turn off the first paragraph 22, 24 and 30;
to supplement the first part with 33, 34, 35, 36, 37, 38, 39 and 40 as follows: "33) income from real property disposition of the taxpayer's property (from the days when the real estate is registered in the land registry) is longer than 60 months, and at least 12 months before the day on which the contract of alienation has declared place of residence of the person (who is not declared as an additional address of payer). If real property that is seized, is inherited in contractual or statutory wills from the spouse, for the purposes of this article, the part considered that real estate is surviving spouse's property from the day when the real estate is registered in the land registry as a testator's estate;
34) income from real estate disposals that occurred in connection with the Division of property in case of divorce, if at least 12 months before the conclusion of the contract of disposal of the day it's been declared residence of both spouses (that are not declared as additional address);
35) gifts from natural persons:

(a)) in full: when a contributor with a paying link marriage or kinship up to the third degree of the civil code. That provision is not applicable, if the gift donates economic activities, (b)) to 1000 lats during the taxation year, if the donor is a point not mentioned in point "a" natural person. This provision does not apply if an individual donates gifts to their economic activities, as well as if a natural person has received the gift of the nature of the remuneration of the civil code;
36) on the basis of the judgment of the State budget compensation due, not linked to an employment relationship or termination;
37) allowance law and the standards set by the Cabinet of Ministers in the framework of the official (employee), soldier, injuries or other health impairment suffered damage as well as health problems for soldiers if it gained in the performance of official (service) duties;
38) allowance law and the standards set by the Cabinet of Ministers in the framework of officials (employees) in the event of death, where it died in the performance of official (service) duties, which is linked to risk, or dead within a year of the accident further health problems;
39) allowance law and the standards set by the Cabinet of Ministers in the framework of the soldier's death if he died in the course of their duties, or died during the year of the accident from the further health problems;
40) benefits for service abroad the rules established by the Cabinet of Ministers. ";
make the second paragraph by the following: "2. If the first part of this article 1, 10, 14, 16, 20, 25, 16.1, in paragraph 27, paragraph 35 b, 37, 38, 39 and 40. income referred to in those paragraphs concerned exceed certain amounts (norms) in size, the amount of the excess is taxed.";
replace the third paragraph, the number "16" with numbers and the word "16 and 16.1";
turn off 3.3 share;
Supplement to the article 3.4 part as follows: "3.4 of the first subparagraph of paragraph 4 shall not apply to insurance benefits paid, if the insurance premium has been included in the taxpayer's economic activity."
7. Article 10: adding to the first subparagraph of paragraph 1, the words "or a substantially similar to the other Member States of the European Union or the European economic area as defined in the laws";
Add to the first paragraph of paragraph 2, after the words "family" with the words "(and one that is the country of the Republic of Latvia and the country of residence, which is the other Member State of the European Union or the European economic area country)";
make the first part of the second sentence as follows: "this type of expenditure, and the procedures established by the Cabinet of Ministers;"
replace the first part of paragraph 5 and 6, the number "20" with the number "10";
turn off the first part of paragraph 7;
replace the part numbers and the word 1.3 "6 and 7" with the name and the number "and" 6.
8. in article 11: adding to article 1.3 and 1.4 part as follows: "1.3 natural person action as economic activity if it meets one of the following criteria: 1) the regularity and regularity of transactions (three and more business during the tax period or five and more transactions in the three tax periods);
2) revenue from the transaction exceeds 10,000 and more late in the tax year, excluding income from personal property seizures under this law, article 9, first paragraph 19.2 points;
3) economic activity or personal property used in the amount of activity points to the systematic with the aim to reap the rewards.
1.4 physical persons income from capital and income from natural persons owned the growing alienation of the forest cutting and at the disposal of the resulting wood not qualifying for economic activities, if the expenses associated with this income, is not considered operational expenses. ";
to complement the second part with the 2.1 point as follows: "21) part of the surplus, which receives law criteria for aid for rural development according to the agricultural service cooperative society member, according to his cooperative society used services;";
replace the third subparagraph of paragraph 14, the words "cabinet order" by the words "amount and application procedures determined by the Cabinet of Ministers";
to make eighth-such: "8. The Cabinet of Ministers provides for the procedure for the determination of taxable income and tax payable from timber and growing forest sales.";
make a tenth as follows: "10. Sole proprietor or natural persons individual owned company (also a farmer and fisherman's farmstead) registered and carry out economic activities in accordance with the law on regional development within a particular area, these supported an individual's taxation year operating losses incurred during a period when the territory concerned has special assisted area status, shall be borne by the chronological order of the next six tax year taxable income of economic activity. The revenue as well as expenditure and cost is determined according to the provisions of this article. ";
turn off the eleventh;
to complement the twelfth, after the word "aprobežojum" with the words "or gaining income from the disposal of movable things that meet only 1.3 of this article paragraph 2 of part";
replace the thirteenth part number "4000" with the number "2000".
9. Turn off 11.1 article sixth and ninth.
10. Add to article 11.5 of the eighth subparagraph following the words ' fixed-income tax "with the words" or patentmaks ".
11. Replace the second paragraph of article 11.6 "19.1" with the number "33".
12. To supplement the law with 11.9 and 11.10 article as follows: "article 11.9. Income from capital determination 1. Capital gains as capital asset disposal and acquisition, the difference in the value of the compensation received pursuant to the winding-up of the quota within the meaning of commercial law, and the difference in the value of the investment.
2. for the purposes of this law, capital assets are: 1) shares, shares, shares, investments in partnerships and other financial instruments market law in financial instruments;
2) investment fund certificates and other transferable securities, stating the participation in investment funds or those of pielīdzināmo total investment companies;
3) debt instruments (promissory notes, certificates of deposit, the company issued short-term debt instruments) and other fine instruments that are traded in the money markets;
4) real estate (including the acquisition of immovable property);
5) company within the meaning of the commercial law;
6) intellectual property objects.
3. the first part of this article in the income from capital assets also include income from the business, which focused on the acquisition of capital assets disposals of law.
4. If the capital assets acquired to gift contract or inheritance, for it considers the acquisition value of the mass of the succession or gift in particular capital asset.
5. the capital asset acquisition value also includes expenditure related to the acquisition of the State fee for the design of the transaction, the State fee for approval in the case of inheritance or in case of the last will of the order or contract of inheritance legal force, the State fee for the property in the land registry, the strengthening of the Commission, the interest payments paid on the loan for the acquisition of the capital assets and other similar expenses. Capital asset acquisition value also includes expenditure on the acquisition and holding of securities.
6. If, after the purchase of capital assets or other disposition of the conclusion of the contract the transaction does not take place or any part of this transaction are not implemented, but in accordance with the provisions of the Treaty, the taxable person has received income (deposit, other forms of remuneration, in cash or in other cases) and this income does not have to be repaid, it must be regarded as income from capital gains. In determining the taxable income from the disposal of capital took place as transaction, the said income is reduced by only paying for the expenses incurred in connection with the incident.
7. If real property obtained by restoring property rights, the value of the acquisition (acquisition) considered that the real property cadastral value (current). If the property is acquired before 2000 December 31, then on the acquisition (acquisition) considers the current value of the real property cadastral value of real property in the year of disposal, which corrected the cadastral value divided by the Central Statistical Bureau determined each year by the consumer price index for the last 10 years preceding the alienation of the property.
8. capital gains taxation year the amount, if the tax year is seized more capital assets. If the calculated capital gains amount is negative or, for the purposes of calculating the tax is not taken into account.

9. If the tax year calculated capital gains from the disposal of capital assets is negative, but from other capital asset disposal: positive, then the losses for the tax year may be covered by the positive capital growth.
10. If the tax year calculated capital gains or its amount is negative, then the resulting damages cannot be covered from next tax year capital gains or to a tax year other income expense.
11. income from capital, not capital gains, of: 1) dividend, which is income of the Corporation's shares or shares or shares in the cooperative society, or other debt obligations not resulting from rights to participate in the Corporation or cooperative society of profits, with the exception of this law article 3, third paragraph 18 and article 8 3 of part three and 16 income referred to in paragraph 1;
2) interest income and equivalent income also interest income associated with income;
3) income from private pension funds contribution-made;
4) income from the life insurance contract entered into with the accumulation of assets.
12. the eleventh part of this article 1 and 2 of the income referred to in paragraph 1, does not take into account any costs associated with this income.
11.10 article. Specific provisions of persons patentmaks 1. Patentmaks is the State of a single fixed fee, which includes individual income taxes and State social insurance contributions for an individual's economic activity.
2. Paying individual income tax and social security contributions, you can choose to pay patentmaks if his income in the year of the pirmstaksācij not exceed the law "on value added tax" threshold, which entails the obligation to register with the State revenue service value added tax register of taxable persons, and if he meets the fifth subparagraph of this article, the conditions for such economic activities: 1) leather and textile crafts;
2) clothing and shoe manufacture and repair, and repair locks, as well as other municipal services;
3) craft products from wood, straw, clay, glass or stone fabrication;
4) floristry;
5) photography services;
6) beauty services;
7) private household services;
8) home care services;
9) forest and meadow fruit collection (mushrooming, berry picking or wild herbs and flowers collection).
3. the person can opt to pay for their own patentmaks if the taxpayer's taxation year forecast operating income (translating to the full tax year) does not exceed the law "on value added tax" threshold, which entails the obligation to register with the State revenue service value added tax register of taxable persons.
4. the person who conducts economic activities and paid for it, while patentmaks can not be fixed by a taxable person.
5. the person in their business activities, for which he paid the patentmaks, do not employ other people.
6. Patentmaks is administered by the State revenue service.
7. Procedures for the register of taxable persons, pay patentmaks patentmaks, as well as areas of economic activity for which the profession pays patentmaks, patentmaks about the breakdown of the occupations and activities related to forest and grassland, and rolling operating restrictions of the payer patentmaks down the Cabinet. "
13. Express article 15 the following: ' article 15. Tax rate 1 of taxable income is taxed according to the rates laid down in this article.
2. the rate of tax payable on the taxable income of the year, is 26 percent. Payroll tax rate to 26 percent to be paid from taxable income.
2.1 the tax rate charged to the operating income is 26 percent.
3.1 tax rate for income from capital gains, equity is 10 percent. The capital gains tax rate is 15 percent.
4. This law, article 3, third paragraph 7.1 above, if this income income paying according to article 17 of this law in the twelfth part of the withholding tax, and 12.2 income cost instead of 2 is applied to the interest rate of the amount of the compensation paid.
5. Fixed income tax shall be determined in accordance with the annex to this law.
6. Patentmaks level depending on the area of economic activity for which a person can perform patentmaks, is from 30 to 120 Lats per month.
7. Article 3 of this law, the third paragraph 9.1 and article 15 the third paragraph above shall apply to the 10 percent income rate. "
14. To supplement the law with article 16.1 the following: ' article 16.1. Income generating day 1. income generating day considered to be the date when the taxpayer receives money or other things, except as provided for in this article.
2. income generating income from capital, not capital growth, and income from the partnerships considered the day when income is calculated.
3. For income generating days of private pension funds of the contribution-considered the date when the recipient receives the payment institutions from private pension funds.
4. the Cabinet of Ministers provides for the procedure for the determination of income generation for the day if the day, when the contract was concluded on the deal with capital assets, cash receipt, ownership transition and next to the conditions for entry into force, the Treaty is not in the same tax period.
5. A taxable person who sort of financial accounting double entry system and preparing a balance sheet and a statement of revenue and expenditure in accordance with the law "on accounting" in article 13, sixth, operating income in determining the transactions and events recognised in the tax period in which they occur, regardless of when payment is made.
6. For income generating day of this law, 3 the third subparagraph of article 17 and article 8 of part three of the income referred to in paragraph 14 shall be considered as the date of termination of the lease.
7. income from capital, which the denomination expressed in foreign currency, valued in dollars by the Latvian Bank foreign exchange rate on the day when the return on equity calculated.
8. dividend income dividend date and the dividend income on the date this law considered the date when the dividends are calculated. If the dividends calculated on the turnover in the public shares, the dividend income generating daily and with it the cost of the dividend income of the meaning of this law, the date considered as the date when the dividend is paid, and the obligation to withhold tax from the shareholder or paid dividends to the intermediary of public shares in circulation and deposit it in the State budget is a securities account holder who made a settlement with the payer.
9. On interest income generating day and consequently the cost of interest income within the meaning of this law, a day is considered the day when a natural person incurs an unlimited rights to act with the income in accordance with the signed agreement or the law and the relevant income is available for that person and the manner specified in the order. "
15. in article 17: Add to fifth with text by the following: "the employer shall pay to the employee shall be paid in cash at the settlement in the form of payroll tax contributions to the budget on the same day, in which he gave his orders to pay the transfer from your account to the account of the employee. From the urgent, temporary, one-time jobs to employ the employee pay the calculated and withheld payroll tax the employer contributions to the budget on the same day, in which he paid into the budget of the permanent employee payroll tax. ";
express the sixth and seventh subparagraph by the following: "6. at the end of the year the employer not later than 15 days after receipt of the request of the employee served him notice of the physical person amounts paid, as well as forward to the State revenue service notice on physical person paid amounts.
7. notification of natural person paid amounts are sent to the State revenue service no later than the year following the tax year on 1 February, where the relationship existed before the end of the year. Statement of natural person under the amount their workers, whose relationships have not existed until the end of the year, the employer shall forward to the State revenue service in until the 15th of the month following that in which the termination of the month or the month in which the employee has been employed in the urgent, temporary or one-time jobs. ";
to supplement the article with the 7.1 part as follows: "a public official notices 7.1 for natural person paid amounts employers served without the request not later than the year following the tax year 1 February if civil or employment relationship existed until the end of the year. If the Government officials in the civil service or the employment relationship is ended before the end of the tax year, the employer shall issue a notification to the national officials about natural person paid amounts at the date of the termination. ";

replace the words "in part 9.1 calendar year calculated in the budget and the salaries tax" with the words "natural person-paid amounts";
Add to article 9.4 part as follows: "this article is part of a 9.4 9.2 in paragraph 1, the said employer shall be submitted to the State revenue service foreign administration assurances that the permanent establishment of the employer is established in the country concerned in accordance with the requirements of the laws and in the permanent representation of employment income are taxed by foreign income tax. The employer shall provide in general State revenue information on an individual's income on the basis of employment in the foreign country in the existing, employer resulting in permanent representation. ";
make the tenth parts 12 and 13 the following paragraph: "12") dividends;
13) interest income; ";
Add to tenth with 16, 17, 18 and 19 of the following paragraph: "16) income from private pension funds contribution-made;
17) leased personnel income or treated as income;
18) income of the life insurance contract entered into with the accumulation of assets;
19) income of physical persons owned the growing alienation of the forest cutting and the disposal of timber obtained. ";
replace part of the eleventh introductory paragraph the words "the State revenue service territorial institution, by its location in the" with the words "national revenue";
turn off 11.3;
to supplement the article with 11.4 and 11.5 part as follows: "this article 11.4 eleventh part of paragraph 2 the State social insurance agency shall not apply to non-taxable income.
11.5 the eleventh part of this article, the rules on notification of the physical person amounts paid to the payer of the credit institution and service investment firm may not apply on account of income, including capital gains, if the credit institution shall issue or send the people — — taxable account statement for the tax year the income from capital ".
Express 12 and 12.1 part as follows: "12. Article 3 of this law, the third part 1., 2., 3., 4., 7.1, 8, 9, 10, 11, 12, 13, 14, 15, 16, 19, 20, 21 and 22, paragraph income income tax is withheld on income paid and paid no later than the budget the cost of the income a month following the month the fifth date.
12.1 the merchant, the individual company (also a farmer or fisherman's farmstead), cooperative society, a non-resident permanent representation, authority, organization, Association and Foundation, which honoured the natural person-non-resident, the income from which under this Act the tax withholding for the cost or time of calculation for non-resident Declaration issued for the tax year in the Republic of Latvia from the income earned income and paying agent for those paid personal income tax. The Cabinet of Ministers determines the sample form and fill out the order in which proof of the Republic of Latvia, the tax year of paying the income earned income and income calculated and paid personal income tax. "
Add to article 12.4 of part as follows: "12.4 apartments owners cooperative society, car garage owners cooperative society, a boat garage owners ' cooperatives and horticultural cooperative society calculates the tax from this law, article 3, third paragraph 19 referred to in paragraph income which includes the company's retained earnings for its members — part of a non-resident withholding tax and contributions to the budget within 15 days after the decision of the members on the distribution of profits."
adding to the thirteenth part after ' costs time "with the words" with the exception of income referred to in the tenth part of this article, paragraphs 12 and 13 of this law and article 3 of the third subparagraph of paragraph 10 and 11;
replace the seventeenth figure "in part 23" with the number "26";
replace the nineteenth part number "23" with the number "26";
to supplement the article with the twentieth, twenty-first, twenty-second and twenty-third part as follows: "20. Withholding tax day and the twelfth part of the seventeenth day Corporation paying the actual payments made to non-residents, or the date when the vendor is made — non-residents — reduction of liabilities by paying income tax and non-resident mutual settlement including, or the date the specific vendor liabilities.
21. the seventeenth meaning of part payment is any payment that reduced the taxable income of the offender, whether or not they made through non-cash payments, in cash or in other cases or settlement between clearing the way.
22. If a person who is, has been created or established duty-free or low-tax country or territory, has the bank account registered in the Republic of Latvia and the person of the credit institution, the said account payments that the recipient is a person who is, has been created or established duty-free or low-tax State or territory, and this payment is reduced as a result of the Latvian taxpayer's taxable income, is considered that these payments are made to the Latvian tax payer, and is applicable in the seventeenth.
23. According to this article, the seventeenth of the withholding tax on income paid by a paying agent no later than the budget cost of the month income in the following month the fifth date. "
16. To supplement the law with article 17.1 of the following wording: "17.1 pants. Leased personnel income or treated as income on staff 1 the meaning of this law is considered to be any natural person, that other person (staff renter) Association to carry out the work of the staff for the benefit of the lessee, whether between the lessor and the staff of the personal employment relationship exists.
2. For staff lease within the meaning of this article considers the staff, not the lessor Latvian resident or non-resident permanent representation of Latvia, in Exchange for the dispatch of staff rewards Latvijas resident or non-resident, permanent representation of Latvia to the staff carrying out activities related to staff the lessee's economic or professional activity in Latvia or abroad, where it is found in at least one of the following symptoms: 1) personnel responsible for the tenant's total work management and supervision or work;
2) staff determines the lessee leased the number and qualifications of personnel;
3 the integration of staff) staff tenant companies. Integration in the company within the meaning of this article is working or resting place of existence, the obligation of the company's internal rules;
4) consideration for the staff rent is calculated depending on the leased staff working time, work, or other relationship between the staff and the staff of the lessor, pay;
5) personnel provide the tenant with the staff most of the fixed assets, tools and materials.
3. the staff of the tax calculation the tenant for the rental income of the personnel based on the lessor's staff filed documentary purported information that helps to identify the leased personnel (first name, last name, date of birth, place of residence or tax payer identification number or other information), pay and other information about the earned income.
4. If the staff can not the lessor to the lessee to submit personnel referred to in the third subparagraph, the information about the leased personnel income be treated as income of the lessee's staff is considered the total payment to the lessor of the staff. Determining each within the leased personnel attached to the physical person's taxable income, it is believed that these individuals have made income in equal parts from the landlord the compensation paid to staff. "
17. Article 18: turn off in the first paragraph, the words "of their place of residence";
make the second paragraph by the following: "2. The taxpayer's taxation year the amount of advance payments correspond to: 1) the individual income tax, calculated from the year of pirmstaksācij economic activities, taxable income if the taxpayer economic activity started before the pirmstaksācij of the year and made it pirmstaksācij year;
2) personal income tax from pirmstaksācij per year in economic activity gained from taxable income as calculated tax amount divided by the number of months in the calendar, which has a pirmstaksācij's annual operating income and multiplied by 12, if the payer business operations started pirmstaksācij a year and made it a full year of pirmstaksācij;
3) individual income tax expected size of the same taxpayer's expected tax year income as calculated tax amount divided by the number of months in the calendar, which projected income for the taxation year if the person initiating the business operation tax year. The number of months in the taxation year is included in the months, beginning with the month in which launched economic activity until the end of the tax year. ";

off in the third paragraph, the words "If the State revenue service determines otherwise";
replace the words "in part 4.1 each month until the 15th date of the" with the words "once a quarter, in the third paragraph of this article, in particular the advance payment deadlines or if the monthly advance payments in the year pirmstaksācij exceeds 500 lats each month until the date" 15;
Add to article 4.2 part as follows: "a person who pirmstaksācij 4.2 year operating income was calculated in accordance with article 11 of this law, but the tax year accounting for the sort of double check record system and operating income calculated in accordance with article 11.1 of the Act, advance payments of the tax year of the first month to month, the payer shall submit an annual declaration of income shall, to the extent that under the law they were made in the year of the pirmstaksācij.";
to complement the seventh subparagraph with the sentence as follows: "If the person initiating the economic activities carried out in the first year of advances, the first payment deadline is the third part of this article in the first period following the month in which the economic activity undertaken.";
to supplement the article with the tenth and the eleventh subparagraph as follows: "10. The advance payment form and fill the order is determined by the Cabinet of Ministers.
11. If the payer has significantly changed the activity, of the revenue and expenditure structure or dropped, the amount for profit tax advance payments for the tax period the remaining months down the same amount, taking into account the taxpayer's reasonable estimates submitted. The difference between the tax period and the calculated tax on the taxable base of the forecast tax advance payment amount that exceeds 30 percent of the estimated tax amount, increased by the delay, calculated in accordance with the law on taxes and duties ". Calculated tax and the advance payment of the excess part of the difference is divided by advance payment deadlines. "
18. Article 19: Supplement to article 3.2 part by the following: "taxable contributions budget of 3.2 in the calculated tax amount not later than 15 days from this article 5.2 and 5.3 in the declaration part of the income from the capital of the filing date.";
to make a fifth by the following: "5. the declaration together with the documents submitted to the State revenue service no later than the year following the tax year 1 April.";
Express 5.2 parts the second sentence by the following: "If a foreign taxable person (non-residents) who derive income in Latvia from capital gains, not used in article 20 of this law the Declaration referred to in the third subparagraph, relief from income tax in the calculation and Declaration of income from capital in the State revenue by generating income month in month following 15. date.";
Add to article 5.3 part as follows: "5.3 payer (resident) who derive income from capital gains, a declaration of income from capital by generating income for the month following the 15th of the month, if the income from capital assets exceeds 500 Lats per month. Payer (resident) who derive income from capital gains and total income from transactions with capital assets are up to 500 Lats per month, a declaration of income from capital in the quarter gained income shall be submitted to the State revenue service once a quarter to quarter, following the 15th of the month. ";
turn off paragraph 1, sixth subparagraph, the words "of their place of residence";
turn off the sixth paragraph 3;
Add to article 6.1 of the part as follows: "Cabinet of Ministers 6.1 together with the Declaration, submit or display source document.";
off the seventh part.
19. Add to article 20 paragraph 2 of the third paragraph after number "7.1" with name and number "and" 19.
20. off article 21, introductory paragraph, the words "by the person's place of residence".
21. Supplement article 26 of the sixth by the following: "6. the Patentmaks counts the following budget breakdown: 1) 67 percent — the State social insurance special budget;
2 percent — paying 33) residence of the municipal budget. "
22. Turn off article 27, the words "the issue of the notebook of your administrative area population, as well as other".
23. in article 28: turn 1 and paragraph 6, the words "of their place of residence";
to complement the article, paragraph 10 by the following: "pēctaksācij year 10) until April 1 to report to the State revenue service for the tax year, but do not complete the deal with capital assets, if the tax year is implemented at least one of the components of this transaction: the date of conclusion of the contract, the money or the date of the receipt of the advance, property rights transition and next to the conditions for entry into force, the Treaty and the fulfilment of the conditions of the transaction does not occur in the same tax period."
24. Article 29, first paragraph: turn off paragraph 2, the words "by your location";
turn off in paragraph 4, the words "at its legal address".
25. Turn off article 30 paragraph 3, the words "of their place of residence";
26. Supplement article 38, second subparagraph, after the words "income statement" with the words "Declaration of income from capital".
27. Supplement article 39 with 5, 6, 7 and 8 of the following: "5) procedures for payroll tax contributions to the budget of this law article 4, first paragraph, (4) and (5) in the case referred to;
6) procedures in the Republic of Latvia or another Member State of the European Union or the European economic area country in private pension funds registered under the licensed pension plans contributions paid and the Republic of Latvia or another Member State of the European Union or the European economic area country registered insurance companies paid in insurance premiums be excluded from taxable income and subject to tax period eligible expenditure, as well as the order in which the taxable income includes contributions to private pension funds and life insurance premium payments that does not conform to article 8 of this law in the fifth subparagraph, the criteria or it exceeds taxable income shall include, and that contributions to private pension funds and insurance premium payments if the termination of employment contracts or renewed or terminated the contract of insurance;
7 article 12 of this law) established in the non-taxable minimum and this law, in article 13, first paragraph, point 1 of the relief specified in application procedures;
8) procedures for the State revenue service grant or revoke the authorisation does not withhold tax from the payments of which in accordance with article 17 of this law, the seventeenth of withholding tax. "
28. The transitional provisions: to replace in paragraph 44, the numbers and the words "in 2008 and 2009 tax year" with the words and figures "2008, 2009, 2010, 2011 and 2012.. tax year";
Replace paragraph 45 the number "2011." with the number "13";
transitional provisions be supplemented with 50, 51, 52, 53, 54, 55, 56, 57 and 58 of the point as follows: "50. A taxable person who, starting with January 1, 2010, disposes of 2009. December 31, purchase of investment certificates of investment funds, taxable income from capital gains from investment certificates of investment funds are determined from the investment fund units transfer less the Fund investment certificates purchase, or investment value by dividing by all the units of investment funds holding period of the number of months and multiplying by the number of months from 1 January 2010 to seizures a month.
51. During the period from 1 January 2010 to 31 December 2013 for the investment fund investment certificates acquisition costs applicable to those provisions of this law that was in force in 2009, December 31, if the relevant costs carried out up to December 31, 2009 and the investment certificates was the property of natural persons at least 60 months, and investment funds operate under investment management company law or is registered in another Member State of the European Union or the European economic area country and considered investment funds investment the management company within the meaning of the law, if these costs do not exceed 20 percent of the annual taxable income of the person or those costs with this law, article 10, first paragraph, 3, 5 and 6 referred to the eligible expenditure shall not exceed 20 percent of the taxpayer's taxable income.
52. From taxation individual income tax exempt 2010, 2011 and 2012.. tax year income obtained from the European Social Fund operational programme "human resources and employment ', which has paid to the municipality receiving the national employment agency about grants qualify for the European Social Fund operational programme" human resources and employment '.
53. the calculation of advance payments for the year 2010, advance payments, calculated in the manner set out in this law, shall apply a factor of 1.5.54. The single area payments granted for 2009 as State aid to agriculture or the European Union's support for agriculture and rural development, but paid after December 31, 2009, the Bill should not be included in taxable income.

55. a credit institution which, during the period from 1 January 2010 until 28 February 2010. the meaning of this law are paid interest income, have the right not to apply article 17 of this law the tenth parts of paragraph 13 and article 17, eleventh, and twelfth in part for tax withholding and reporting obligations. Where the credit institution during the period from 1 January 2010 until 28 February 2010. do not ieturējus the tax from the taxpayer paid the interest income it until 15 March 2010. to provide for the State revenue service information about individual interest income obtained, specifying each persons name, surname, personal code, or if it is not granted, the birth place and date, payment date and interest income amount as well as up to 15 March 2010. to notify the payer of the tax paid during the period of interest income is withheld and not paid.
56. a person who, during the period from 1 January 2010 until 28 February 2010. the meaning of this law has received interest income from which tax is not withheld cost instead, calculating and remitting the tax to the budget summary, carried out if tax amount for this period does not exceed 5 pounds. Person who, during the period from 1 January 2010 until 28 February 2010. the meaning of this law has received interest income from which tax is not withheld the cost and the amount of tax on the interest income for that period more than 5 lats for this period earned interest income of up to 31 March 2010 to submit a declaration of income from capital and the State revenue service till 2010 April 15, be paid into the budget of the calculated tax amount.
57. The Cabinet of Ministers to 2010 January 1 determined: 1) this law article 2.3 provided for in the beneficiary of the benefits of belonging to the employer or the employer's easy use in passenger cars that will be treated as a salaried employment income for which pay payroll tax, and the procedures for the determination of income;
2) this law article 11.10 seventh procedure provided for in part a of the register of payers, paid patentmaks patentmaks, as well as areas of economic activity for which the profession pays patentmaks, patentmaks about the breakdown of the occupations and activities related to forest and grassland, and rolling operating limitations of person patentmaks;
3) of this Act in the fourth paragraph of article 16.1 for the procedure for the determination of income generation for the day, if the deal with capital assets date of conclusion of the contract, the date of the receipt of money, property and adjacent to the transition conditions for the agreement to take effect, there is no one in the tax period;
4) this law article 38, second paragraph of the declaration provided for in the form of income from capital and the filling order form.
58. Article 39 of this law To the Cabinet of Ministers Regulations provided for the entry into force, but no longer than up to 30 June 2010 is applicable in a Cabinet of 26 September 2006, the provisions of the law "793" on personal income tax "application rules", in so far as they do not conflict with this Act. "
The law shall enter into force on January 1, 2010.
The law adopted by the Parliament in 2009 on 1 December.
President Valdis Zatlers in Riga V 2009 December 21