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) the following amendments: 1. in article 3: replace the second paragraph, the introductory part, the words "of which" with the words "from which";
Replace paragraph 5 of part three, the word "partnerships" with the word "partnerships";
adding to the third paragraph of point 15 with the following: "15) institutions for occupational retirement provision that formed from employers made contributions to private pension funds under the licensed pension plans and paid retirement plan participants."
2. in article 8 the third paragraph: turn off paragraph 3, the word "partnerships";
Add to article 4.1 of this part: "this article 4.1 of the second and third parts of the rules shall not apply to income that under Council Regulation No 259/68 natural person resident in the Republic of Latvia — — from the European Community (institutions) and be subject to a Community tax, in accordance with Council Regulation No 260/68.";
turn off the fifth subparagraph of paragraph 4.
3. Article 9: adding to the first part of paragraph 3 after the words "the Republic of Latvia" by the words "and other Member States of the European Union";
replace the first subparagraph of paragraph 8, the words "approved Fund" with the words "approved association or Foundation";
Add to paragraph 25 of the first paragraph after the word "assistance" with the words "money or other things, or service type";
to supplement the first part with the 27 and 28 of the following paragraph: "27) assistance in cash or in other cases, or in the form of services provided from public benefit organizations (excluding religious organizations), or help you budget-funded institutions, charitable or philanthropic organizations have provided in cases in which relief from customs duties, — annual non-taxable minimum;
28) compensation for termination of the contract of rent and living space for the release of denacionalizēt or the rightful owner returned to the House of the tenant who lived in the House until the property rights for the recovery of the rightful owner (his heir). ";
replace the second paragraph, the words "and the number and paragraph 25" with numbers and the words "25 and 27.".
4. in article 10: make the first part of paragraph 3 as follows: "3) amounts of donations or donations in the form of a passed in the Republic of Latvia registered associations, foundations and religious organizations or their institutions, which the public good status of the Organization in accordance with the public good of the organization law and public institutions, but this amount may not exceed 20 percent of the taxable income amount;";
Add to the first subparagraph of paragraph 5, after the words "private pension funds" "or other Member States of the European Union concerning registered private pension funds ';
replace the first subparagraph of paragraph 6, the words "done under the life insurance contract (with storage)" with the words "according to the life insurance contract (with the funds accrual) made by the insurance company, established and operating under the supervision of insurance undertakings and their laws, or in another Member State of the European Union established by the insurance company";
Add to article 1.1 and 1.2 of the part as follows: "1.1 the money or other things that the physical person, the taxable person — not served the public good, that such status was granted in accordance with the public good of the organization law of its statutes, the Constitution or the Charter objectives, or the budgetary authority, within the meaning of this article, be considered as a donation, if the recipient is not specified pretpienākum for action considered.
1.2 the first subparagraph of paragraph 3 shall not apply if the taxpayer donation to the recipient of the donation target set contains a direct or indirect reference to a specific individual as the beneficiary of the funds donated, which is linked to the donor individual or associated company, or donating to the employee, or the employee donor family member. ';
to supplement the article with the fourth paragraph by the following: "4. the non-resident, who is the other Member State of the European Union resident and tax year Latvia received more than 75 percent of their total income, does not apply to the third paragraph of this article."
5. in article 12: express the first part of the third sentence by the following: "monthly non-taxable minimum amount of taxation year is determined by the Cabinet of Ministers to 30 June of the year of the pirmstaksācij.";
turn off the first part of the fourth sentence;
to complement the second paragraph after the words "does not apply" with the words "with the exception of a non-resident, who is the other Member State of the European Union resident and tax year Latvia received more than 75 percent of their total income".
6. Article 13: replace the first part of the introductory part of paragraph 1, the words "the parties of this law, article 12, first paragraph, the taxpayer's specified in the annual non-taxable minimum" with the words "the amount set by the Cabinet of Ministers";
Add to article 1.2 of the part as follows: "1.2 of paragraph 1 referred to in point 1 of the tax relief year month all year tax relief amount. Tax relief for about a month the Cabinet down to pirmstaksācij on June 30. "
to complement the fourth paragraph after the words "pension granted" by the words "and non-residents who, as another resident in a Member State of the European Union, tax year in Latvia have more than 75 percent of their total income".
7. in article 17: Add the tenth paragraph 15 with the following: "15) institutions for occupational retirement provision that formed from employers made contributions to private pension funds under the licensed pension plans and paid pension plan members.";
express the following in part 12.3: "a partnership calculates tax 12.3 of this law, article 3, paragraph 5 of the third part of the said income, which includes a partnership with the tax period taxable income due to the part of a member of a partnership, and the non-resident withholding tax, contributions to the budget within 15 days after the partnership's business income tax declaration in accordance with the law" on enterprise income tax "article 22, the ninth and the tenth part of it."
8. Supplement article 19 sixth paragraph 6 by the following: "6) that a person who is in another Member State of the European Union resident, tax year in Latvia made more than 75 percent of their total income and that it is not used in this statutory tax relief and the eligible expenditure deductions by analogy in your country of residence."
9. Supplement article 20 with the third paragraph of point 3 by the following: "3) being another resident in a Member State of the European Union, tax year Latvia received more than 75 percent of their total income and wants to apply taxation year of non-taxable minimum, in accordance with article 12 of this law, tax allowances in accordance with article 13 of this law in the fourth and eligible expenditure in accordance with article 10 of this law a fourth."
10. in article 22: replace the first paragraph, the words "annual declaration of income submitted documentation data based on" with the words "person (natural person) in the tax year the income obtained on the basis of the annual income declaration submitted in data";
replace the second paragraph, the words "If the person is present in the submitted Declaration of the amount of income which, in accordance with the State revenue service information available is less than their expenses" with the words "If the State revenue service's accounts show the payer (the notices) income or taxable income indicated in the Declaration submitted in accordance with the State revenue service information available is less than their expenses";
to make the third part of the introductory paragraph by the following: "3. where the declared income of the payer or the State revenue service's accounts (statements) listed the payer income does not meet his expenses in the tax year, the State revenue service requires 3.1 of this article within the time limit set in part to submit:";
turn off the third part 3;
Add to article 3.1 part as follows:

"3.1 person in accordance with the third paragraph of this article, the conditions requested additional Declaration and the tax year the income statement for the State revenue service delivered not later than 15 working days after the additional declarations or the annual income declaration form or, if the person no later than 15 working days after receiving the additional declaration form is submitted to the State revenue service based application in another State revenue service within the time limit. Additional deadlines for the submission of the Declaration can be determined, if the Declaration is required to fill out the information that is not likely to get within 15 working days, or if the person is sick, missions or other justified reasons can not submit it within the time limit. ";
supplement the last sentence of the fourth subparagraph following the words ' (documents submitted copies) "with the words" as well as other documents and evidence ".
11. Add to article 24 with fifth and sixth the following: "5. the fourth part of this article shall not be applicable to the specific duty by the Member States of the European Union, the associated and dependent territories of States which are not members of the European Union and with which the European Community has Latvia binding international agreements on the provision of income-taxation of savings income withholding (hereinafter tax income from savings). The total estimated tax in Latvia reduced by all the foreign country withheld tax from the income amount of the stocks. The State Revenue Service released the savings income actual amount by which the tax savings from income exceeds the calculated tax in Latvia, where the amount of tax is greater than the total estimated tax in Latvia.
6. If the savings income received in another Member State of the European Union, its associated or dependent territory or a State which is not a Member State of the European Union, but the European Community has concluded international treaties binding for Latvia on savings income taxation is subject to both income tax and tax on savings income, you must first apply to the third paragraph of this article with respect to the income tax paid in the foreign country, and then apply the fifth part of this article in respect of foreign tax paid on income from savings. "
12. in article 26: replace the first subparagraph of paragraph 1 the figure "a" figure "with 73 71.6";
Replace paragraph 2 of the first paragraph, the number "with the number" 27 "28.4";
to supplement the article with the third and fourth subparagraph by the following: "3. the tax amount from the payer's income for the taxation year pursuant to the first subparagraph of paragraph 1 shall be included in the budget of the municipal administrative territory of which the residence of the person was declared early in the taxation year.
4. Deciding on a monthly non-taxable minimum amount in accordance with article 12 of this law, the first paragraph and the amount of the tax relief under this law, in article 13, first paragraph, the Cabinet will assess the impact of this decision on municipal revenue and, if necessary, provide the national budget bill for compensation of municipal revenue base reductions. "
13. transitional provisions be supplemented by 14, 15, 16, 17, 18, 19 and 20 the following: "14. This law, the rules governing the establishment of partnership taxable income and tax evasion, also applies to partnerships.
15. the natural person, the Member of the Corporation's shares or stock value is increased, nonprofit organizations (non-profit or for-profit companies) Re-register or reorganizing a corporation under commercial law for the entry into force of the law of procedure and article 25 of the said renewal 25.4 or increased as a result of capital reorganisation shares increase in value of taxed the taxation period in which the capital is made or the value of the shares or capital assets.
16. Are taxed natural person, a Corporation Member, from special reserve amounts paid that counted from a non-profit company (the company) the accumulated reserve Fund (the excess of revenues over expenses), non-profit organizations (non-profit or for-profit companies) Re-register or reorganizing a corporation under commercial law for the entry into force of the law of procedure 25 and 25.4, if not the article be considered a corporation's operating expenses.
17. the income of the paying agent of the transitional provisions in paragraphs 15 and 16 in the cases specified in the withholding tax paid at the time of the budget and paid no later than the month following the income the cost of the fifth month following the date this law article 17, eleven parts. If the paying agent is the income of a natural person who does not carry out an economic activity, the transitional provisions referred to in point 15 of Corporation Member declares progress and pay income tax in regard to the order.
18. Personal income tax, which in 2005 to 31 March the associations and foundations of the flower, which as established in the Republic of Latvia public, cultural, education, science, sports, charities, health and environmental protection organisations and foundations, and religious organizations in 2004, granted or extended permission to receive donations, donors receive a tax credit, as well as the Latvian cultural fund, the Latvian Olympic Committee and Latvian children's Fund, are eligible in 2005 estimated tax cut on donor amounts. Total taxable income reduction under article 10 and this paragraph shall not exceed 20 percent of the annual taxable income.
19. This law as provided for in article 12 monthly non-taxable minimum and this law, in article 13, first paragraph, point 1 and 1.2 months provided for in the tax relief amount for 2005 is determined by the law on State budget for 2005 ".
20. Article 24 of this law to the fifth and sixth paragraph shall enter into force on 1 July 2005. "
The law shall enter into force on 1 January 2005.
The Parliament adopted the law of 20 December 2004.
State v. President Vaira Vīķe-Freiberga in Riga 2004 December 24 editorial Note: the law shall enter into force by 1 January 2005.