The Saeima has adopted and the President promulgated the following laws: a micro Tax Act make a micro Tax Act (Latvian journal nr. 131, 2010 2011, no. 204;; 13, 194, 232. nr. 2015, 60 no;) the following amendments: 1. To supplement the law with article 1.1 as follows: "article 1.1. The purpose of the Act, the Act aims to reduce the administrative and tax burden on micro-enterprises, especially in the period of economic activities, as well as in sectors with low level of income potential, while respecting the collective interests of society fair competition and social security. " 2. in article 2: Add to article 1.1 and 1.2 of the part as follows: "(11) micro-entities are not entitled to choose to pay the tax on micro-enterprises and micro-enterprises of the taxable person, if it carries out economic activities in the Cabinet established sectors. (12) the cabinet shall determine the sectors in which, through economic activities, micro-enterprises are not entitled to become and be a micro tax because the tax treatment of the sectors concerned does not comply with this law. " 3. in article 4: to supplement the first part of paragraph 4 by the following: "4) micro-enterprises will carry out the economic activities in the sector not covered by article 2 of this law referred to in paragraph 1.2 Cabinet rules."; adding to eighth after the number and the word "article" with a number and the word "1.1". 4. in article 6: Express 1.1 part as follows: "(11) starting with January 1, 2015, micro micro turnover rate of tax of up to 100 000 euro on the 7000.01 micro-economic activities of the first, second and third taxation year of the taxpayer's micro status is 9 percent, but starting with economic activities since the fourth tax year taxable status of micro, micro-enterprise, the tax rate is 12 percent."; Add to article 1.2 and 1.3 of the part as follows: "(12) starting with the 2016 January 1 micro micro turnover rate of tax of up to 100 000 euro is 7000.01:1) 2016. tax year — 13 percent; 2) 2017. tax year and subsequent taxation years: 15 percent. (13) a micro micro established taxable person's economic activities first, second or third taxation year of the taxpayer's micro status in employ at least one employee who is micro-enterprises for three years and more have been employed in micro-enterprises, which are micro-enterprises, the taxpayer during the tax period concerned is not entitled to apply this statutory tax rate on the micro-economic activities of the first three years. "; to supplement the article with the ninth subparagraph by the following: "(9) micro-enterprise owners or established micro-enterprises, which has been subject to the first three tax years from the tax payer of micro status article 6 of this law in part 1.1 micro-tax rate of 9 percent, but lost the taxable status of micro-enterprises (including article 4, in the cases referred to in paragraph 8.3), repeatedly choosing to pay tax, micro-enterprises are no longer entitled to apply article 6 of this law in part 9 of the 1.1 percent." 5. Supplement article 7 of part 2.1 as follows: "(21) micro-enterprise businesses tax declaration specifies the information that the micro was the key economic activities not covered by article 2 of the law of 1.2 in the part of the Cabinet of Ministers regulations." 6. in article 8: replace paragraph 2 of the first paragraph, the number "65" with the number "74,5"; Replace paragraph 3 of the first paragraph, the number "30" to "21.9"; Replace paragraph 4 of the first paragraph, the number "with the number" 3.5 "4.9"; Replace paragraph 1 of the second paragraph, the number "65" with the number "74,5"; Replace paragraph 2 of the second paragraph, the number "35" with the number "25.5"; Replace paragraph 2 of the third paragraph, the number "65" with the number "74,5"; replace the third paragraph, the number "3" with the number "34.9 25.4". 7. Supplement article 9 with 4.1 part as follows: "(41) tax paying microenterprises Micro employee in addition to this legal is socially insured in accordance with the law" on State social insurance ". 8. transitional provisions be supplemented with 9, 10, 11, 12, 13, 14, 15, 16 and 17 the following: "9. This law, article 2, part 4, article 1.1, first paragraph, point 4, Amendment 4 article eighth (subject to the transitional provisions laid down in paragraph 11) as well as article 2.1 part 7 shall enter into force on January 1, 2016. 10. The Cabinet of Ministers until 1 august 2015 does article 2 of this law the rules laid down in paragraph 1.2. 11. Micro taxable person until 2015 December 31, has acquired the status of a taxable person micro-enterprises and economic activities in the sector laid down in article 2 of this law on the basis of the issued shares in 1.2 Cabinet rules, is entitled to keep the taxpayer's micro status, subject to the following conditions: 1) if the taxable status of micro-enterprises will get up to 2015 – 30 April, micro taxpayer is entitled to keep the taxpayer's micro status in 2016. by 2017, and 2018, if not in other circumstances that prevent the taxpayer's status; 2) if the taxpayer's micro status obtained during the period from May 1, 2015 2015 to 31 December — micro taxpayer is entitled to keep the taxpayer's micro status in 2016, if not in other circumstances that prevent these preserve the status of taxable person. 12. If the 2016 January 1 is the entry into force of amendments to the law "on State social insurance", which stipulates that the micro employees in addition to the micro in the tax law are subject to insurance with a goal within three years to achieve a social security payment of the amount corresponding to the employer's and employee's contributions to the amount to be calculated from the Cabinet's minimum monthly wage, then: 1) 2016 January 1 this law shall lapse article 1.2; 2) 2016 January 1 entry into force of this law article 4.1; 3) 2018 January 1 entry into force of this law, article 1.3 and the ninth part. 13. Micro taxable persons who have acquired the status of a taxable person micro until 2014. December 31, article 6 of this law 1.1 part three-year period is counted from 1 January 2015. 14. If the 2016 January 1 enter into force amendments to the law "on State social insurance", which stipulates that the micro employees in addition to the micro in the tax law are subject to insurance with a goal within three years to achieve a social security payment of the amount corresponding to the employer's and employee's contributions to the amount to be calculated from the Cabinet's minimum monthly wage, then: 1) 2016 January 1 this law shall lapse 1.1 article 6. and the ninth part, 1.3 and 4.1 of part of article 9, as well as the transitional provisions in paragraph 13; 2) by 1 January 2016 start to apply this law article 6 1.2. 15. Amendment of article 8 of this law in the first, second and third subparagraphs shall enter into force on January 1, 2017. 16. The State budget funds for microenterprise tax revenues in 2015 the Treasury allocated to the law "on the State budget for the year 2015". 17. The State budget funds for microenterprise tax revenues in 2016 the Treasury allocated as follows: 1) the taxpayer's micro-companies with limited liability, company or individual farmer or fisherman's farm, which the previous taxation period from business income pay corporate income tax, — reimbursing State budget micro tax revenues: a) 0.1 percent including business risk duty account b) interest: 72.4 State social security payment account 23.7 percent, c)-individual income tax account, d) 3.8 percent — a corporate income tax account; 2) micro-taxable persons registered in the State revenue service as an economic analyst, — reimbursing State budget micro tax revenues: (a) the interest includes 72.4) State social security payment account 27.6 percent, b)-individual income tax account; 3) micro-individual taxable trader, company or individual farmer or fisherman's farm, owned by the previous tax period of the individual enterprise, farmer or fisherman's farm income pay personal income tax, — reimbursing State budget micro tax revenues: a) 0.1 percent including business risk duty account b) interest: 72.4 State social security payment account, c) 27.5 percent, personal income tax account. " The law shall enter into force on the day following its promulgation. The Parliament adopted the law 2015 23 April. The President a. Smith in 2015 on May 12.