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; 2006, nr. 14, 22.) the following amendments: 1. Supplement article 9, first subparagraph, paragraph 29 and 30 with the following: "29) income that accrued or secret assistance in cooperation with the operational entities;
30) maintenance funds received from special protection authorities. "
2. in article 15: to make the first paragraph by the following: "1. the annual taxable income determined as the difference between the annual taxable income amount, minus the taxable operating income amount, and the amount, calculated in accordance with this law, article 10, first paragraph, 1., 2., 3., 5 and 6, as well as of paragraph 12 and the provisions of article 13, is taxed at the second part of this article set rates. Operating income is taxed at 2.1, part of this article. ";
to supplement the article with a 2.1 share the following: "2.1 the tax rate paid by the economic activities of the sa income is 15 percent."
3. Add to article 19 of part two of the second sentence, after the words "the amount of non-taxable minimum" with the words and figures "except this law, article 9, first paragraph, paragraph 29 and 30 of these resources".
4. Express article 20, the first paragraph by the following: "1. A domestic taxpayer that the tax year has received income in the Republic of Latvia, the cost of which is withheld in taxes, if she received this law, article 9 referred to in the first paragraph of non-taxable income does not exceed the total amount of the tax year to quadruple the amount of non-taxable minimum or in accordance with article 19 of this law the second part of the revenues should not be shown in the Declaration of the have the right not to make a declaration, if this or other laws provide otherwise. This condition applies also to cases where a domestic taxpayer during the taxation year is received in the Republic of Latvia only income, the cost of which is withheld tax in place, or only article 9 of this law referred to in the first paragraph of non taxable income that does not exceed the total amount of the tax year to quadruple the prescribed minimum, or exempt him in accordance with article 19 of this law the second part of the earnings are not subject to presentation of the Declaration. "
5. the transitional provisions be supplemented with 35 as follows: "the law on Amendment 35 article 15 and in the first paragraph of article 15 of part 2.1 applies with the tax year beginning in 2008." The Parliament adopted the law of 19 December 2006. State v. President Vaira Vīķe-Freiberga in Riga in 2007 January 2,