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, nr. 5) the amendments are as follows: 1. Article 3, third paragraph: turn off 7.1 points, the words "the law" on enterprise income tax "prescribed";
make the following paragraph 11: "11) interest income, excluding this law, article 9, first paragraph, under certain interest income;" add to part with 12, 13 and 14 by the following: ' 12) payment for intellectual property: a) royalties (royalties) for scientific, literary and artistic works, discoveries, inventions and industrial work in the creation of the sample, taking into account the expenditure rules in accordance with this law, article 10, first paragraph, point 4 determined by the Cabinet of Ministers other payments, b) types of intellectual property, in accordance with the law "on enterprise income tax" in the fourth paragraph of article 3, paragraph 4 of the "a" at the rate prescribed in paragraph;
13) claims that according to the life, health and accident insurance contract concluded in the interest of the insured's employer (or other policyholders – legal person), paid out the insurance contract comes the end of the contract, or breaking the contract before the deadline;
14) pensions paid under the laws of the Republic of Latvia. "
2. Add to article 4 of the fourth part of the following: "4. the natural person-non-resident, gaining the status of resident, non-resident status and budget lodging in estimated tax is the ultimate tax."
3. Turn off the article 5.
4. To make article 6 by the following: "article 6. Restrictions to the employee for each citizen of the Republic of Latvia can only have one payroll tax booklet (booklet), which is issued by the State revenue service territorial institution or municipality at the place of residence of the person. The book is to be lodged in place of the reference. The book of procedure determined by the Cabinet of Ministers. "
5. Add to article 8 paragraph 8 the third paragraph with the words "as well as the right to use intellectual property".
6. in article 9: to make the first paragraph of article 6 paragraph 19 by the following: "19) income from your property sales, excluding income from the sale of: (a)) made or purchased products (property) sales, b) natural persons owned the growing deforestation of the forest sales, c) such of the real property, shares and other securities sales, which have been in the property of a person less than 12 months, d) repurchase of shares of staff;"
Supplement to the sixth article by the following: "6. the Cabinet of Ministers shall lay down the procedures for the grant of the first part of this article, paragraph 8 of the Fund or the international educational cooperation programme funds or to be granted exemption from taxation individual income tax."
7. Supplement article 10 with the third subparagraph by the following: "3. From the taxable income of non-residents are entitled to deduct only the first part of this article, 1., 3., 4. and 5. eligible expenditure as referred to in paragraph 1."
8. To make article 14, the second subparagraph by the following: "2. in the light of the documents submitted, the bill payer's place of residence in the State revenue service territorial institution or municipality, which is a book vendor, or the employer if the employee has submitted the State revenue service or local government issued a notice about the changes to tax remission, in the booklet of the record tax relief items."
9. in article 17: turn off third parts in paragraph 2, the words "where a map submitted";
turn off the sixth paragraph, the words "or" card "and the words" together with the announcement of the payroll tax, the employer shall also be sent to the taxpayer ";
to make the seventh part of the third and fourth sentence as follows: "If the employee employed additional jobs, the employment relationship is ended before the end of the tax year, the employer shall give the employee notice of dismissal wage tax day, but an employee employed on temporary or one-time, urgent works, — paying out salary. Notification of employee payroll tax, under which the employment relationship is not existed until the end of the year, the employer shall forward to the State revenue service territorial institution, by its location, up to the 15th date of the month following the termination of the month or the month in which the employee has been employed in the urgent, temporary, one-time jobs. ";
turn off the fifth sentence of the seventh paragraph;
turn off the ninth;
supplemented with the sentence of the following paragraph 9.1: "statement on the calendar year and the estimated budget of the payroll tax that person person — employee shall submit to the State revenue service territorial institution to a taxation year subsequent to the February 1, but if the employment relationship with that employer ended before the end of the year, up to the termination of the month following the month in the 15th date.";
turn off the tenth part of paragraph 11, the words "on income that exceeds the social insurance exposed income";
to supplement the article with 10.1 and 10.2 part as follows: "10.1 withholding tax from the professional actors royalties (royalties), before tax calculation the amount payable shall be deducted from this law, article 10, first paragraph, point 4, these expenses according to the prescribed norms.
10.2 withholding tax from growing sales of the forest, before income tax from the amount payable calculation report with reforestation, applying the rules of expenditure in the amount of 25 percent of the amount payable, but income from timber sales with the preparation and sale of timber-related expenditure, applying the rules of expenditure of 50 percent of the amount to be paid. ";
adding to the eleventh subparagraph following the words ' a taxable person — "with the words" under the statement on personal income taxable amounts that are not related to the employment relationship, and from these amounts or withholding tax, if paid income is not taxable ";
Replace paragraph 1 of part 11, the words "in the tenth, twelfth and thirteenth part" with the words "in the tenth and twelfth part";
Express 11.1 part as follows: "If this article 11.1 of part 11, paragraph 2, the amount of the income related to the agricultural production of the payer, the tax year does not exceed 500 lats, notification of this to the payer of income paid in State revenue service territorial institution may be submitted as a whole for the year following the tax year up to February 1";
Add to article 11.2 part as follows: "a natural person — 11.2 the taxable person as evidence that the sale of the personal affairs of the company, company, institution, organization or foreign companies (non-resident) to the permanent representation is not related to its business operations shall be submitted to the paying agent where certificate of income.";
replace the twelfth part of the numbers and the words "in paragraphs 4 and 6" with numbers and words "4, 6, 8, 10, 11, 12, 13 and 14;
Add to article 12.1 of the part as follows: "12.1 the company, company, institution, organization, and foreign business (non-resident) permanent representation, which has paid to non-resident natural person, the income from which under this Act the tax withholding paid, giving proof for non-residents of the Republic of Latvia in the tax year from paying the income gained income and personal income tax paid.";
express the seventeenth and eighteenth in the following wording: "17. Notwithstanding any provisions of this law, for the personal income tax is deducted at the rate of 25 percent of all payments made by natural persons — residents or non-residents of Latvia, which under this Act must submit an annual statement of income in Latvia, the cost of legal, natural and other persons who are, or have been created by the Cabinet of Ministers regulations established in those low taxes and free countries or territories , including payments to the representatives of those persons or third party credit accounts and payments made in settlement of mutual clearing, except payment for supplies of goods to persons who are, or have been created by the Cabinet of Ministers regulations established in those low taxes and free countries or territories, if those goods are tax free and low taxation countries or areas of origin.

18. The State revenue service has the right to allow any of them to withhold tax payments, from which, in accordance with this article is the seventeenth part of withholding tax, where such payment is justified by the paying agent to prove that those payments are not made to reduce the taxpayer's taxable income and paid or reduce the taxes payable in Latvia. The State revenue service granted permission to withdraw, if the tax administration process has obtained information that shows the true circumstances of the transaction concealment. The withdrawal of the authorisation granted in the case of a taxable person applies the seventeenth part of this article, the rules and the tax amounts, to which the licences have been considered overdue tax payment. ";
to supplement the article with the nineteenth part as follows: "19. the seventeenth, part payments, from which the tax cost of the site is not forfeited after a 25 percent rate, and payments, of which under the eighteenth is allowed not to withhold tax, applicable to this law, article 3 and the third paragraph of this article, the tenth and twelfth part."
10. Add to article 18 of the seventh subparagraph by the following: "7. A taxable person who, during the taxation year commenced business operations, tax advance payments for a taxation year can be performed voluntarily."
11. Article 19: adding to the fifth article with the sentence by the following: "non-resident in cases when according to this law, the third subparagraph of article 20 is required to submit the Declaration, submitted to the State revenue service territorial institution: 1) after real estate location — on this law, article 3, third paragraph 7, 7.1 and 9. income referred to in paragraph 1;
2) at the same taxpayer — about this law, article 3, third paragraph the income referred to in paragraph 1;
3) after income paying locations, in other cases. ';
Add to article 5.1 part as follows: "5.1 the foreign taxable person residing in Latvia, to perform paid work for the benefit of the employer who is not a resident of Latvia or who does not have permanent representation in Latvia, and that stopped that income, and his return is not expected in Latvia before the end of the taxation year, of a declaration before he leaves from Latvia.";
to supplement the article with the ninth subparagraph by the following: "9. in the event of costs associated with an economic activity of the taxable person, established the rules of expenditure this expenditure shall be in the amount concerned is not required to submit or present documents proving it."
12. Article 20: replace the words "in the first paragraph, the taxation year of the non-taxable minimum" with the words "quadruple in the taxation year of the non-taxable minimum";
replace the third paragraph, and the word "numbers 8, 9 and 10." with the name and the number "and" 9;
to supplement the article with the fourth paragraph by the following: "4. the income referred to in this article, the reporting facilities are not suitable for persons who derive income from operating activities."
13. off article 27, first paragraph, the words "and the war".
14. Express article 28 paragraph 6 by the following: "6) entering business, a month to register for the State revenue service territorial institution of their place of residence as economic analyst;".
15. Article 29: make the first part of paragraph 4 by the following: "4) on personal income tax amounts that are deducted every month from workers ' income and budget lodging, to submit a report to the State revenue service territorial institution by its registered office within a time limit which the employer according to the law" on State social insurance "is defined in the submission of the report of the State social insurance compulsory contributions;"
Add to the first paragraph of paragraph 6 by the following: "6) for each month and transferred to the budget of the withholding tax on the income of natural persons, from which withholding tax will cost instead submit the State revenue service territorial institution reporting to the 15th date of the following month.";
to complement the second subparagraph with the words "as well as making the tax clarification in cases where the calculated tax amount is impossible to withhold from the employee or beneficiary income."
16. Supplement article 30 paragraph 6 by the following: ' 6) to submit an annual income statement, specifying the tax year the tax, within a period of three years, in accordance with the law on taxes and fees ".".
17. Article 32: make the first paragraph by the following: "1. the notification provided for in this law shall not (not forwarding) the submission of the State revenue service territorial authority of the employer (the income the paying agent) are fine 10 lats for each document not sent (or for each person). Repeated in the amount of the fine is increased three times. If the employer (the income the paying agent) to tax inspection (inspection) is corrected his mistake and after the statutory deadline has sent State revenue service territorial authority statutory notices, penalties are imposed on the one dollar per document not sent within the time limit (or for each person). ";
to turn off the second part.
18. To make the first paragraph of article 32.1 by the following: "1. where a person under the provisions of this law must submit a declaration, fails to respect the deadlines for the submission of the Declaration, they apply the law" About taxes and duties ". If the person has not submitted a statement where she this law referred to in article 9 of non-taxable income total tax year is a tax year exceed the quadruple the amount of non-taxable minimum, he applied a penalty of 20 lats. "
19. Replace article 38, second paragraph, the words "and the statement" with the words "and other relevant law enforcement document".
20. To supplement the transitional provisions with paragraph 8 by the following: "8. The Cabinet of Ministers under article 38 of this law, the provisions of the amendments to the law" on personal income tax ". Until these rules are made for the entry into force of the amendments, but not longer than until 1 July 2001, the Cabinet of Ministers of 18 October 2000, the provisions of law No 357 "" on personal income tax "rules" are applicable insofar as they do not conflict with this Act. "
The law shall enter into force on 1 January 2001.
The law adopted by the Parliament in 2000 November 30.
State v. President Vaira Vīķe-Freiberga in Riga 2000 December 14.