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) the following amendments: 1. Replace the entire text of the Act, the words "tax office" (fold) with the words "the State revenue service territorial institution" (fold).
2. Put in article 1, first paragraph, point 3 as follows: "3) tax on income from economic activities, if they are not corporate income tax and tax on income from other sources."
3. the third paragraph of article 3: Express 2 and 3 as follows: "2) income from professional activities conducted with residents of the Republic of Latvia or the permanent representation of the non-resident in the Republic of Latvia the right or outside it;
3) income from artists, athletes or trainers of professional activities in the Republic of Latvia, regardless of whether the income is received by the same artist, athlete or coach, or any other legal or natural person; "
make point 7 by the following: ' 7) income of the Republic of Latvia in real estate use; ";
Add to part with 7.1 points by the following: "income of 71) in the Republic of Latvia real estate transfer to the law" on enterprise income tax "prescribed";
Add to part with 10 and 11 by the following: ' 10) the dividends in accordance with the law "on enterprise income tax" prescribed rate;
11) other income, other than those referred to in article 9 of this law. "
4. Article 4: to supplement the first part with (4) and (5) as follows: "If the payer employ 4) employer: the foreign taxpayers, the payroll tax, employer or even a person in accordance with the provisions of the Cabinet of Ministers;
5) the payer's payroll tax, which work in the Republic of Latvia pay the foreign technical assistance or international financial institutions loan funds — the employer or payer in accordance with Cabinet of Ministers regulations. "
5. in article 9: to make the first part of paragraph 2 and 3 as follows: "2) natural persons, individual business owner — income from individual companies that have corporate income tax payers, and natural persons dividends paid from the income of the company, except dividends from non-residents and domestic businesses that do not pay corporate income tax, as well as those who use the law" on foreign investments in the Republic of Latvia "benefits or other law of the Republic of Latvia in the corporate income tax credit in the year of the Declaration of dividends or in the previous year;
3) income from deposits and deposits in credit institutions established in the Republic of Latvia, as well as income from mortgage-a mortgage; ";
Add to the first part of paragraph 6, after the words "income" with the word "Latvia";
make the first part of paragraph 8 by the following: ' 8) scholarship, which is single or systematic over time from the budget or the Cabinet of Ministers approved the Fund paid the amount of money a person or a designated general education (study) program acquire the educational institution, or who is a person paid an amount of money from the European Union or international education cooperation programme funds in which participation is confirmed by the Cabinet of Ministers; "
Add to the first part of paragraph 10, after the words "international competitions" with the words "and international competitions;
make the first part of paragraph 19 by the following: "19) income from your property sales, excluding income from the sale or purchase of products manufactured (property) sales, income of the Cabinet in the order of the real estate, stock and other securities sales, which have been in the property of a person less than 12 months, and the income from the shares buy-back staff;"
make the first part of paragraph 22 as follows: "22) amounts paid in the form of grants as State aid to agriculture or European Union aid for agriculture and rural development."
to supplement the article with the third part as follows: "3. paragraph 2 of the first subparagraph shall not apply to non-residents."
6. in article 10: make the first part of paragraph 2 as follows: "2) expenditure on the taxpayer and his family members ' qualifications, specialties, education, medical services and medical and health insurance premiums, for payments to insurance companies that build and operate in accordance with the insurance company and under the supervision of the law. The composition of these expenses and the rules established by the Cabinet of Ministers; "
make the first part of paragraph 5 by the following: ' 5) in accordance with the law "on private pension funds ' created private pension funds made contributions that do not exceed 10 percent of a person's taxable income of the year (the second part of this article, from monthly gross income, which is the calendar month pay before deduction of amounts for which under this Act allowed to reduce the taxable income of the employee, as well as before any deduction therefrom)."
7. in article 11: make the first paragraph by the following: "1. the natural persons income from operating activities are calculated as laid down in this article and the generation of revenue expenditure. ';
Add to article 1.1 and 1.2 of the part as follows: "a natural person 1.1 economic activity is any activity that focuses on the production of goods, jobs, trade and provision of services for remuneration. Economic activity also includes the performance of the contract with the company's activities, professional activities, real property management, as well as natural persons individual owned the company (also a farmer or fisherman's farm).
1.2 professional activity is any independent professional services outside of work legal relationship, including scientific, literary, teacher, actor, Director, doctor, lawyer, Certified sworn auditor, sworn notaries, sworn land surveyors, Chartered taksator, artist, composer, musician, consultant, engineer or architect. ";
make the third subparagraph of paragraph 4 by the following:

"4) fixed asset depreciation, calculated in accordance with the law" on enterprise income tax "article 13";
replace the third paragraph of point 7, the words "according to the law" on insurance "with the words" according to the insurance company and under the supervision of the law ";
adding to the third paragraph of point 15 with the following: "15) other expenses related to business operations and the need to ensure, in accordance with the Cabinet of Ministers regulations.";
to make a fifth by the following: "5. the person of the Cabinet in the order performed and the generation of revenue expenditure accounting for tax calculation purposes.";
to supplement the article with the eleventh subparagraph by the following: ' 11. If the calculation of an individual's taxation year operating income or loss, is excluded from the revenue amounts paid in the form of grants as State aid to agriculture, a natural person is not eligible to apply this article ninth and tenth subparagraph. "
8. Supplement article 12 to the fourth paragraph by the following: "4. The taxable person not established in this article the non-taxable minimum for the taxation year in which he has been to another taxable person, and in which the dependent taxpayer has used this law, in article 13, first paragraph, (1) benefits."
9. the first subparagraph of article 13: replace paragraph 1 "b" and "e", the words "in general or special education" with the words "General, vocational, higher or special education";
make paragraph 3 by the following: "3) persons granted or recalculated pension after January 1, 1996, 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 is 1200 lats year;".
10. in article 17: turn off the fourth and eighth;
Add to article 9.1 of this part: "this law 9.1 article 4, first paragraph, (4) and (5) the salaries tax payer-natural person-from the calendar month pay the calculated tax including income budget not later than the month of the subsequent cost of the fifteenth of the month.";
Add to tenth after the words "company (the company)" with the words "foreign business (non-resident) missions";
to make ten parts 7 and 8 of the following paragraph: "7) revenue from economic activities performed by the individual who has been issued the certificate of the State revenue service for checking operating status offender, excluding revenues from agricultural production;
8) gifts in cash and other things; "
Supplement 10 to 12 and 13 the following: "12"), except for the dividend the dividend, which do not have to pay tax in accordance with article 9 of this law, the first subparagraph of paragraph 2;
13) interest income, except for interest income on which tax is payable in accordance with article 9 of this law, the first part of paragraph 3. ';
make the eleventh subparagraph by the following: "11. Companies, companies, institutions, organisations and foreign companies (non-resident) are issued to persons standing representation — taxable persons — cost certificate, and sends a notification to the State revenue service territorial institution, by its location: 1) about people paid income referred to in the tenth, twelfth and thirteenth, and in part from those withholding tax — income no later than the month following the cost on the 15th of the month.
2) for persons not withholding tax-paid amounts, within the time limit set by the Cabinet of Ministers. Cabinet of Ministers shall lay down the procedure for the issue of a certificate, as well as income, on which they served, and exceptions ".
Add to article 11.1 of the part as follows: "If this article 11 11.1 parts referred to in paragraph 1, the amount of the income related to the agricultural production of the payer, the taxation year not exceeding 50 lats a month, a statement of the person to be of a different period after coordination with the State revenue service territorial institution."
11. Article 19: replace the third paragraph, the words "until the 15th day of each month" with the words "the Declaration each month on the 15th of the month following the date";
turn off the fourth part of the second sentence.
12. Article 20: replace the words "in the first paragraph, the taxation year of the non-taxable minimum" with the words "about quadruple the taxation year of the non-taxable minimum amount";
make the third subparagraph by the following: "3. the foreign taxable person (non-resident) Declaration need not be submitted except when he receives this Act article 3 of part 5, 7, 7.1, 8, 9 and 10. income referred to in paragraph 2 as well as article 3 of part three of the income referred to in paragraph 1 from gainful employment the employer who is not a resident of Latvia or who does not have permanent representation in Latvia."
13. Express article 22 the following: ' article 22. Control declarations and the determination of taxable income to calculate basic 1. State revenue service checks the annual income declaration submitted documentation data based on the employer (the income of the paying agent) notices of amounts paid foreign tax administration information on the survey and the results of the inspections, as well as other State revenue service information on a taxpayer's income, property status changes and expenditure.
2. If the payer filed the Declaration is provided in the amount of income which, in accordance with the State revenue service information available is less than their expenses, the State revenue service determines the taxable income and the tax amount on the basis of the calculation according to the taxable value of the property, and the State Revenue Service held information on the payer (payer and also revenue from operating activities).
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 taxpayer written notice on this article provided for in the second paragraph of the determination of the amount of tax on the basis of calculation and the payer of the State revenue service within the time limit specified shall provide:

1) additional Declaration (under the Cabinet of Ministers approved form) on income, earnings, money and other savings, possessions and their value in Exchange (hereinafter additional declaration);
2) taxation year income statement, if it is not filed in accordance with the procedure laid down in this Act;
3) tax year income statement clarification at the request of the State revenue service.
4. the taxable value of the property and its growth, as well as the property increases over the period under examination, the State revenue service uses the company registry, the road safety Directorate of land registry and other national register data, as well as paying an additional declaration, together with the accompanying source documents on the payer's income and expenses. On the evidence of the payer of the amount of duty to be recognized the challenge only the revenue and expenditure of the taxable source documents (copies of documents submitted), (submitted) presented with the annual income statement, statements of clarification and additional declaration.
5. The State revenue service, specifying the size of the income of the payer, is entitled to request and receive, free of charge from all companies, to companies (including credit institutions), foreign firms (non-resident) to the permanent representations, organisations, institutions and other parties all taxable income to fine-tune the size of the required information on the payer for transactions, income, amounts paid, the values passed to, property and other things. The information obtained is confidential and used in taxable income and the tax amount for the clarification it is prohibited to transfer to persons other than the investigating authorities and the courts, which have submitted requests in the cases specified by law.
6. With the taxpayer and his family personal needs assessment of expenditure the State revenue service are determined by the Central Statistical Bureau statistical data for the period concerned, unless the person can prove with the personal needs of the other related expenses.
7. the amount of tax payable to budget and payment term determines the State Revenue Service decision, adopted on the basis of the inspection data of the respective tax period.
8. The procedure for the calculation of the basic State revenue service determines the taxable income amount, and the procedure and term for the State revenue service to submit information on the payer of income, savings and possessions and their value, determined by the Cabinet of Ministers. "
14. Add to article 25, second subparagraph, after the words "employer" with the words "(the income of the paying agent)".
15. To supplement the law with article 29.1 of the by the following: ' article 29.1. The State revenue service obligations of the State revenue service of the Cabinet of Ministers in the order and within a time limit, but no less than once every quarter, provides information about local government budgets to local authorities for ieskaitītaj individual income tax amounts from their territory by individuals living — tax — income. "
16. Article 30: turn off paragraph 2;
make paragraph 3 by the following: "3) require the State revenue service territorial institution of their place of residence to pay back overpaid or wrongly paid in regard to the amount of the tax; '.
17. Article 31: Add to second and third after the number and the words "article 17 of the fifth" with the word "tenth";
replace the third paragraph, the words "the number and percentage in 0.1" with a number and the words "0.05%".
18. in article 31.2: to supplement the first subparagraph following the words "employer (income paying)" with the words "to the tax administration check (check log)";
to complement the second paragraph after the words "article 17 of the fifth" with the word "tenth".
19. the express article 32 the third subparagraph by the following: "3. this Act article 29, first paragraph, the reports provided for in paragraph 4 shall not submit employer (the income the paying agent) imposed a fine of 100 lats. For each person that calendar month income was paid and which is not presented in the report submitted by the employer (the income the paying agent) imposed a fine of five lats. "
20. the express article 32.1 by the following: ' article 32.1. Payer's liability for other breaches of the law 1. If the person under the provisions of this law must submit a declaration, fails to respect the deadlines for the submission of declarations, they are fine in the following quantities: 1) of the Declaration delayed up to 30 days-10 lats;
2) by the State revenue service territorial institution's reminder that the Declaration is not filed within 30 days after the filing of the Declaration expires: (a) where a declaration is submitted) 30 days — 25 lats, b) where a declaration is submitted after 30 days, 50 lats;
3 Declaration of failure) for the whole year of pēctaksācij-three percent of the amount of income from which tax year the tax was not paid in time, but not less than 100 lats.
2. If the fault of the person is damaged or lost, and it is necessary to issue a new notebook, the notebook before issuing a duplicate pay fines 10 lats. The fine is not paid, if the payer shall submit the certificate of a public body that is lost or damaged in a natural disaster or other emergency. "
21. Article 38 be expressed as follows: "article 38. 1. the documentary separate rules of law application procedures regulated by the Cabinet of Ministers regulations, which include the rules of interpretation and explanatory examples.
2. the enforcement of this Act, the Declaration and the statement form statement form is determined by the Cabinet of Ministers, but methodological guidelines for calculating tax develop and approve the State revenue service law "on the State revenue service" defined competence. "
22. transitional provisions be supplemented with 4, 5 and 6 of paragraph by the following: "4. the Person who, on the basis of the law" on State pensions "transitional provisions 12. point 16 above, is presented by the State social insurance agency, which asks the application to grant a pension, and the pension is received in advance must be repaid to the State pension special budget in the amount of tax previously paid for 1997-1999 adjusted summary order in its annual declaration of income. Recalculation of the tax previously paid out in the following order:

1) on tax on income in 1997, submitting or adjusting the 1997 income statement from 1 January 2000 to 2000 April 1;
2) on duty from 1998 income, submitting or adjusting the 1998 income statement from 1 January 2001 until 1 April 2001;
3) tax from income, 1999 — submitting or adjusting the 1999 income statement from 1 January 2002 to 1 April 2002.
5. Amendment of article 9 of the law in the first part of paragraph 19 concerning the taxation of income from the shares and other securities sales, which have been in the property of a person less than 12 months, shall enter into force on 1 January 2001.
6. in article 29.1 of the Act shall enter into force on 1 July 2000. "
The law shall enter into force on 1 January 2000.
The law adopted by the Parliament in 1999 of 25 November.
State v. President Vaira Vīķe-Freiberga in Riga in 1999 on 15 December