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Amendments To The Law "on Personal Income Tax"

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

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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; 2005, nr. 2, 8.) 1.3. the following amendments: in the third paragraph of article: Express (4) as follows: "4) income from the duties in the Republic of Latvia registered a corporation or cooperative society Council or the Executive Board, regardless of whether the income is received from the Republic of Latvia registered kapitālsabied societal or cooperative society or from another corporation or co-operative society in the light of the non-resident of the Republic of Latvia";
Replace paragraph 6, the word "company" with the words "commercial companies or cooperative societies".
2. Replace article 4, third paragraph, the words "individual work contracts and business" with the words "economic activity".
3.8. Article: Express 3 and the third subparagraph of paragraph 4 by the following: "3) income from partnerships, as well as income from distributed agricultural service cooperatives and surplus income from the apartment owners ' cooperative society, car garage owners cooperative society, a boat garage owners ' cooperatives and horticultural cooperative societies retained earnings;
4) income by commercial companies, cooperative societies, organizations, associations and Foundation members (members) receive a company, society, organization kooperat in Vaasa, Association and Foundation in the event of liquidation or reorganization ";
make the third subparagraph of paragraph 9 by the following: "9) from merchants, cooperatives, companies, individual peasants or fishermen's holdings, the institutions, bodies, associations and foundations, as well as donations received from natural persons — economic activity — whom received donations, paid individual economic activities;"
to complement the fourth paragraph after the words "domestic enterprises" with the words "(the law" On enterprise income tax ")."
4.9 article: make the first part of paragraph 1 by the following: "1) income from taxable personal palīgsaimniecīb, backyard farms and farmers or fisherman's holding (hereinafter holding) agricultural production and rural tourism services, if they do not exceed 3000 lats year, taking into account the 3.1 and 3.2 of this article the terms of part;"
make the first part of paragraph 7 as follows: "7) laid down in the laws and paid from the budget (budget appropriations intended) benefits, legislation specific remuneration for the guardian's duties and remuneration of the audžuģimen responsibilities, except for temporary incapacity benefits and allowances, the granting of which is based on the person's employment or service relationships with the institutions financed by the budget, as well as other benefits, payable from the Cabinet of Ministers associations and foundations laid down;"
replace the first part of paragraph 23, the words "non-profit society with limited liability" with the word "Foundation";
Add to article 3.1 and 3.2 part as follows: "3.1 the first part referred to in paragraph 1 of this law, agricultural production in the plant (including the production of plants for planting of trees, mushroom cultivation, cultivation of wild berry), livestock (including poultry farming, beekeeping, rabbit keeping and zvērkopīb), inland waters fisheries (fish farming in private bodies or natural person in the cast in water use) and horticulture (including floriculture, greenhouse farm) production. On paying the farm agricultural production within the meaning of this law, be considered as plant or animal production, which is realized in the original (unprocessed) form or after the primary. Paying the farm sold agricultural production output may be at a higher level, if the whole processing processing (except livestock slaughter) is performed in the same farm.
3.2 the first part of this article in the fields referred to in paragraph 1 of this law, tourism services the rural areas or rural localities provide the guest accommodation services specifically installed guest accommodation in hostels or other customized areas where bed space pamatskait exceeding 12 and additional beds do not have more than 6, as well as the related supplementary services based on local cultural and natural resources. "
5. Turn off the article 1.2 paragraph, the words "or related company".
6. Express article 11, third subparagraph of paragraph 9 by the following: "9) other people the nature of the work and the production of other parties, the cost of the services except capital costs;".
7. To make article 13, first paragraph, point 3 as follows: "3) persons granted or recalculated pension after January 1, 1996, or a particular premium on seniority of pension insurance, which accrued to December 31, 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, the tax-exempt amount for these pensions (together with the bonus for seniority accrued insurance) is late in the year 1320;".
8.17. replace article: ten words in the introductory part of the paragraph "company (the company), the foreign company (non-resident) permanent missions, institutions and organizations" with the words "merchants, cooperatives, non-resident permanent missions, authorities, organizations, associations, foundations and physical persons registered as economic operator";
replace part of the eleventh introductory paragraph the words "enterprises, companies, institutions, organisations and foreign companies (non-resident) missions" with the words "merchants, cooperatives, non-resident permanent missions, authorities, organizations, associations, foundations and physical persons registered as economic operator";

replace the words "in part 11.2 company, company, institution, organization or foreign companies (non-resident) to the permanent representation" with the words "trader, cooperative society, a non-resident, permanent representation of authority, organization, Association, Foundation, and the natural person who is registered as an agent of economic activity";
replace the words "the company in part 12.1, company, institution, organization, and foreign business (non-resident) permanent representation, which has paid to" with the words "a trader, cooperative society, a non-resident permanent representation, authority, organization, Association and Foundation, which paid".
9.22. Article: a supplement to the article 3.2 part as follows: "3.2 State revenue service defined additional declaration the extension may not exceed 90 days from the date of application for declaration.";
replace the fifth paragraph, the words "companies, to companies (including credit institutions), cooperatives, foreign business (non-resident) to the permanent representations, organisations, institutions and other parties" by the words "economic operators (including credit institutions), non-resident permanent delegate, European institutions, organizations, associations, foundations and other persons".
10. Article 23: turn in the second paragraph, the words "and to report to the State revenue service territorial institution";
make the third subparagraph 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 within 30 days of the do wrongly de correcting the amount repaid to the taxpayer."
Add to article 3.1 part as follows: "the amount erroneously paid 3.1 receivable back no more than three years."
11.26. in the first paragraph: replace paragraph 1 with the number 73 "" the number "75";
Replace paragraph 2 in the number "27" by the number "25".
12. Replace article 19.4 in the third paragraph, the word "company" with the word "person".
13. Replace article 34, first paragraph, the words "company, hosted a tions (organizations, institutions)" with the words "traders, cooperatives, the permanent representations of non-residents, authorities, organizations, associations, foundations".
14. Article 38: the first part of the turn;
Add to the second part of the form after the words "form" with the words "and the filling order";
to turn off the second paragraph, the words "but a methodological guidelines for calculating tax develop and approve the State revenue service law" on the State revenue service "defined in the competence".
15. To supplement the law with article 39 in the following: ' article 39. Rules for the application of this law, the application of the rules, the Cabinet of Ministers shall determine: 1) in the interpretation of terms used in the Act and the application of these terms for the purposes of calculating the tax;
2) taxable income determination, taking into account the different circumstances and the eating restrictions in the law, and other conditions that affect the specific situation of taxable income;
3) income and expense recognition, if this is not specified in the Act;
4) practical application of rules of law for the illustrations and examples of calculations of the situation. "
16. transitional provisions be supplemented with 24, 25 and 26 as follows: "24. This law article 3, third paragraph 8., 17., and article 34 of the rules, which contain a reference to a company or a corporation, apply also in relation to the company and the company which is not pārreģistrējus to the commercial register and is in the process of insolvency.
Amendment 25 article 38 of this law, first paragraph regarding the exclusion of this part come into force July 1, 2006.
26. Article 39 of this law To the Cabinet of Ministers Regulations provided for the entry into force, but not longer than until 1 July 2006 shall be valid for the Cabinet of Ministers of 18 October 2000, the provisions of law No 357 "" on personal income tax "application rules", in so far as they do not conflict with this Act. "
The law shall enter into force on 1 January 2006.
The law adopted by the Parliament in the 2005 October 20.
The President of the Parliament instead of the President i. Otter Riga 2005 November 9 Editorial Note: the law shall enter into force on January 1, 2006.