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; in 2006, 14, no. 22; 2007, 3, 12, no. 24; 2008, no. 12) the following amendments: 1. Turn off the paragraph 3 of article 2.
2. in article 3: a supplement to article 2.3 of part as follows: "this article is part of the 2.1 2.3 might not apply if the taxable income, which is taxed at the 15 percent rate, the tax year does not exceed 600 lats.";
make the third subparagraph of paragraph 9 by the following: "9) personal palīgsaimniecīb and backyard farm income from agricultural production;"
make the third subparagraph of paragraph 10 by the following: ' 10) dividends. Tax exempt dividends paid in the other Member States of the European Union and European economic area countries, except dividends from domestic companies that do not pay corporate income tax, as well as from those enterprises that use other laws of the Republic of Latvia (except in the law "On enterprise income tax") in certain corporate income tax incentives for the Declaration of dividends in the year or in the previous year; ";"
Supplement third with 16 points as follows: "16) lotteries and gambling winnings when winnings (its value) exceeds 500 lats, excluding the goods and services the lottery wins."
3. Exclude article 6, the words "or municipality".
4. in article 8: turn in the second paragraph, the words "individual enterprises";
replace the words "in part 2.1 local government (Council or Council)" with the words "Municipal Council";
turn off the third subparagraph in point 1 the words "individual work";
to make the third part of point 2 as follows: "2) income from the individual merchant activities;"
turn off the third subparagraph in paragraph 9, the words "individual companies";
to make the fourth subparagraph by the following: "4. the second part of this article shall not apply to income that an individual obtains on the basis of the employment relationship, expect to employ such persons on international transport ship used. For the month of the tax year in which the person is employed (labour relations) on international transport ship used by that person in respect of which the income is paid is the payroll tax on employment income on the basis of the following scale: part 1) officers — Cabinet 2.5 month laid down the minimum wage;
2) other staff: Cabinet set 1.5 month minimum wage. ";
Add to sixth after the words "Commission" with the words "paid interest on this loan for the acquisition of immovable property".
5. in article 9: replace the first subparagraph of paragraph 1 the figure "3000" with "4000";
turn off the first part of paragraph 2, the words "natural person-individual business owner — income from individual companies that have corporate tax payers and";
Add to the first part of paragraph 19 with the "e" section as follows: "(e)) a real estate sales, who has been the property of a person less than 12 months;"
turn off the first paragraph 19.1 points;
off the seventh part.
6. in article 11: turn off 1.1 paragraph, the words "as well as natural persons individual owned the company (also a farmer and fisherman's farm)";
Replace paragraph 1 of part three, the number "100" with the number "300";
turn off the tenth paragraph, the words "or natural persons individual owned company (also a farmer and fisherman's farmstead)";
replace the thirteenth part number "3000" with "4000".
7. Turn off 11.1 article in the third paragraph, the words in brackets "(individual enterprise)".
8. Turn off article 11.3 in the third paragraph, the words in brackets "(individual enterprise)".
9. in article 11: to complement the second subparagraph following the words ' depreciation amount "by the words" and scrapped the interest payment the amount to be paid for this credit for the acquisition of immovable property ";
adding to the third paragraph after the words "the amount of depreciation" by the words "and scrapped the interest payment the amount to be paid for this credit for the acquisition of immovable property".
10. Add to article 7.3 of the third subparagraph of paragraph 1, after the word "company" with the words "sole proprietor".
11. in article 12: Add to the first subparagraph, the first sentence after the words "minimum level" with the words "except as provided for in this article";
turn off the first part of the third sentence, the words and the number "to the pirmstaksācij of June 30,";
turn off the third;
to supplement the article with the fifth and sixth the following: "5. the persons who have been granted a pension (including bonus at pension insurance seniority accrued up to 31 December 1995) according to the law" on State pensions "or retirement pension, or a special State pension according to the laws of the Republic of Latvia, or a pension in accordance with foreign legislation, the non-taxable minimum is lats year. 1980
6. persons who have been granted a survivor's pension in accordance with the law "on State pensions", this article is applied in the fifth part of the non-taxable minimum. "
12. Article 13: turn off the first part of paragraph 2 and 3;
turn off 1.1;
to turn off the second sentence of paragraph 1.2;
Add to article 3.1 of part the following: "Facilities for the 3.1 minor child maintenance, which are performed in the maintenance costs of the maintenance guarantee fund, the taxable person to whom the administration of maintenance guarantee fund paid maintenance for that child."
13. Supplement article 15 with 4.1 part as follows: "article 3 of this law 4.1 in the third subparagraph of paragraph 10 of the above taxable income (dividends) shall apply a 10 percent rate."
14. Turn article 16, first paragraph, the word "individual".
15. in article 17: replace the tenth and eleventh paragraph, the words "individual companies (also the farmers or fishermen holding)" with the words "farmers ' or fishermen's farm";
replace the words "in part 11.2 individual entity (also a farmer or fisherman's farm)" with the words "farmers or fishermen holding";

replace the words "paragraph 12.1 individual company (also a farmer or fisherman's farmstead)" with the words "farmers ' or fishermen's farmstead".
16. Article 18: turn off in the first paragraph, the words "or" farms ";
turn off the eighth.
17. Article 19: Add to the sixth paragraph of part 1 with the words "If the payer of the tax year if you have the right to relief, does not submit the State revenue service territorial institution of their place of residence statement of dependent persons or notice of disability or repressed personality, or a member of the national resistance movement status.";
turn off sixth in paragraph 3, the words "as a payroll tax";
turn off the sixth paragraph 4;
turn off the eighth;
to supplement the article with the twelfth and thirteenth part as follows: "12. Licensed company during the preceding calendar year have been engaged in work placements of persons on board, or such a society structured Association cabinet order to pēctaksācij of February 1 sent electronically to the State revenue service information for the previous calendar year employed seafarers who settled into the work, used or created the relevant public services Association.
13. a person who received income in the taxation year of the foreign country in which a tax period does not coincide with the calendar year in which the deadline, or any income of the paying agent shall inform the beneficiary of the income for amounts paid after the taxation year following March 15, submit a declaration within two months from the relevant foreign country specified in the Declaration. "
18. in article 26: to make the first paragraph by the following: ' 1. Tax amount after deduction of article 19 of this law in the fourth paragraph, the said amounts are credited to the taxpayer's place of residence local government and the public in General according to the annual State budget allocations set out in the law. ";
to supplement the article with a fifth by the following: "5. the Foreign taxable person (non-resident) tax deducted from income in Latvia, subject to the annual State budget Act of separation, is credited in the State budget and municipal budgets: 1) after the employer's location, from the income from gainful employment;
2) local government in which the seized real estate, including sales of immovable property income;
3) local government in which the property is situated, from the income of the Republic of Latvia on the use of immovable property;
4) income of the paying agent location or residence of the municipal budget — from other income. "
19. Turn off article 36.
20. The transitional provisions: turn off paragraph 12;
turn off 37;
Add to transitional provisions 45, 46, 47, 48 and 49 of the following paragraph: "45. Article 2 of this law, the exclusion of paragraph 3, as well as the amendment to article 3, paragraph 9, third paragraph, article 8, second paragraph, third-part 1, 2, and in paragraph 9, the first paragraph of article 9, paragraph 2, article 11, and the tenth part of the 1.1, the third paragraph of article 11.1, 11.3 in the third subparagraph of article Article 17, in the tenth, eleventh, and in part, 12.1 11.2 article 18 with regard to the term "individual work" off and the holding of the farmer and fishermen's future status change and article 19 of the eighth part of the exclusion shall enter into force on July 1, 2011.
46. Article 3 of this law 2.3 part applicable to income earned from 2008.
47. the amendment to article 8 of this law in part 2.1 shall enter into force on July 1, 2009.
48. Persons to whom a pension was granted to 1996 January 1, according to the law "on State pensions" and pensions (together with the bonus at pension insurance seniority accrued up to 31 December 1995) more than the fifth article 12, part of the non-taxable minimum amount of non-taxable minimum are these pensions (together with the bonus for seniority accrued insurance).
49. the natural person who, in the year of the pirmstaksācij have been the individual business owner and which tax year is registered in the commercial register as an individual merchant, tax year make advances. "
The law shall enter into force on 1 January 2009.
The Parliament adopted the law on 14 November 2008.
In place of the President of the parliamentary President G. Lot in Riga in 2008 on December 2, the Editorial Note: the law shall enter into force by 1 January 2009.