Amendments To The Law "on Personal Income Tax"

Original Language Title: Grozījumi likumā "Par iedzīvotāju ienākuma nodokli"

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: https://www.vestnesis.lv/ta/id/194066

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, nr. 1, 2.) the following amendments: 1. Replace article 6, in the third paragraph of article 11, article 17 of the sixth, seventh, eleventh, 9.1, 11.1, 11.3, and thirteenth paragraph, article 18 of the first, second and sixth subparagraphs, article 19 in the fourth, fifth, sixth and seventh 5.2, part, article 21, article 23 in the first and fourth part, in article 28, first paragraph of article 4 and paragraph 6, article 30 and 32, the words "the State revenue service territorial institution" (fold) with the words "the State revenue service" (fold).
2. Supplement article 9 the first paragraph with the following wording of paragraph 32, "32) employer Award awarded to an employee (including certificate of appreciation, honor, gratitude, diploma, Medal, commemorative Cup) with no rewards matter character, but is a moral assessment of character."
3. in article 14: replace the second paragraph, the words "the place of residence of the payer of the State revenue service territorial institution or municipality, which is issuing" the notebook with the words "the State revenue service";
to turn off the second paragraph, the words "or municipal".
4. in article 17: turn off the sixth part of the first sentence;
turn off the fourteenth, fifteenth and sixteenth.
5. Replace article 18, third subparagraph, the words "If the State revenue service territorial institution otherwise" with the words "If the State revenue service determines otherwise".
6. Replace article 29 paragraph 2 of the first paragraph, the words "controlling State revenue service territorial institution" with the words "the State revenue service".
7. Turn off the name of article 36.
The law shall enter into force on July 1, 2009.
The Parliament adopted the law of 16 June 2009.
President Valdis Zatlers in Riga V. 30 June 2009 Editorial Note: the law shall enter into force by 1 July 2009.