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, no. 14) the following amendments: 1. Express article 9, first paragraph, point 19, point "b" as follows: "(b) the natural person) owned the growing forest cutting and selling the resulting timber sales, if the forest had the person's property in less than 12 months".
2. in article 11: Add to second part of paragraph 4 by the following: "4) other operating income".
adding to the third subparagraph of paragraph 10, after the words "bank" with the words "credit or leasing services".
3. in article 14: turn off in the first paragraph, the words "with the pursuit of the economic activity related expenditure";
turn off third.
4. in article 17: Add to article 9.2 and 9.3 of the part as follows: "the first part of this article 9.2 is not applicable if the following conditions occur simultaneously: 1) natural person on duty carried out abroad in connection with the foreign employer in the permanent representations, registered in accordance with foreign legislation concerned;
2) natural persons income (income that accrued on the basis of the employment relationship) is taxed foreign income tax;
3) the foreign country existing permanent representation of the employer's taxable income, an individual's remuneration is included in the permanent missions.
9.3 9.2 of this article referred to the pay is income earned outside of the Republic of Latvia to the employer who is not a resident of the Republic of Latvia, and is subject to personal income tax in regard to the order in accordance with this law, the provisions of article 19. ';
replace the twelfth part of the numbers and the words "in paragraphs 13 and 14" with numbers and words "13, 14 and 15.".
5. Express article 23 third paragraph by the following: "3. If the payer in order mistakenly regard lodged a budget larger than the amount of the tax law, the State revenue service shall repay the excess amount of tax payer within 30 days from the date of receipt of the taxpayer's submission."
6. Replace article 19.4 in the third paragraph, the words "when the Bill wound up" with the words "when it eliminated".
The law adopted by the Parliament in 2006 on September 28.
State v. President Vaira Vīķe-Freiberga in Riga in 2006 on October 18, the Editorial Note: the law shall enter into force by 1 November 2006.