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. no; 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) the amendments are as follows: 1. Article 9: to make the first part of paragraph 8 by the following: ' 8) grants paid from the budget, the Cabinet approved the Fund or the international educational cooperation programmes or funds in which participation is confirmed by the Cabinet of Ministers; "
to supplement the first part of paragraph 23 with the following: "23) non-profit society with limited liability" the Soros Foundation — Latvia "projects paid scholarships and reward that person paid outside work legal relationship with the non-profit society with limited liability" the Soros Foundation — Latvia ".";
to supplement the article with the fourth and fifth by the following: "4. the first paragraph of this article referred to in paragraph 8 of the scholarship is a one-time or systematically over a long period of time paid the amount of money a person: 1) which General or selected education (study) program acquire educational or independently;
2) the dependants education (study) programs for the promotion of education learning institution;
3) its research or creative work.
5. The first subparagraph of paragraph 7 the meaning of benefits is also in line with Cabinet rules life grant awarded to the national researchers and emeritēt capital fund life scholarships granted cultural and artistic workers for services to cultural and artistic development. "
  2. Supplement article 17 tenth with 14 the following: "14) scholarships, except fellowships in accordance with this law, article 9, first paragraph, point 8 is not taxable."
3. transitional provisions be supplemented with point 7 by the following: "7. in article 9, the fifth subparagraph shall apply, starting in 1999."
The law applicable to January 1, 2000.
The law adopted in 2000 the Saeima on 27 January.
 State v. President Vaira Vīķe-Freiberga in Riga, 2000 February 9.