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; in 1997, 3, nr. 21) the following amendments: 1. Express article 8, second subparagraph by the following: "2. the income for which you must pay payroll tax, pursuant to the provisions of Cabinet is added to the salary, bonuses, unique and systematic consideration and other income that the employee receives for the current or previous job relations companies, public enterprises, institutions, organisations and of the natural persons, as well as compensation for public service obligations and the income from a contract of employment."
2. Make article 9, first paragraph, point 7 by the following: ' 7) laid down in the laws and benefits to be paid from the budget, except for temporary disability benefits law agreed remuneration of guardian's duties and remuneration for the performance of the duties of the audžuģimen to be paid from the budget, as well as other benefits, payable from the Cabinet of Ministers established the Fund; ".
3. in article 11: to make the third part of the first paragraph by the following: ", where they are associated with the tax year the income from economic activities, is credited to:";
to supplement the article with the ninth and tenth by the following: "9. the natural persons tax year operating losses incurred in that taxation year are less than the revenue and costs, borne in chronological order from the next three tax year taxable income of economic activity. The revenue as well as expenditure and cost is determined according to the provisions of this article.
10. If a natural person individual company (also a farmer and fisherman's farmstead) is registered and located in accordance with the law "About specially assisted regions ' specific special assisted area and for the development of the project in conformity with the development programme in the region is the decision of the Cabinet of Ministers established, such an individual's taxation year operating losses incurred during the period when the area is particularly aided status , covered in chronological order from the next six tax year taxable income of economic activity. The revenue as well as expenditure and cost is determined according to the provisions of this article. "
4. Article 13: make the first part of paragraph 1, the first paragraph by the following: ' 1) for each of the persons referred to in this paragraph, if that person has not been granted pensions and it does not receive a pension in accordance with the law "on State pensions", except for the survivor's pension, the parties of this law, article 12, first paragraph, the particular taxable year the non-taxable minimum for one of the survivors: ";
Add to the first subparagraph of paragraph 3, after the words "according to the law" on State pensions "with the words" and the law on the retirement pensions and the military system of the Ministry of the Interior staff ".
5. in article 17: Express 2 and the third subparagraph of paragraph 3 as follows: "2) Republic of Latvia residents additional work (where the card has been submitted), calendar month, minus any income for a given calendar month pay social tax (the State social insurance compulsory contribution);
3) non-residents of the Republic of Latvia: in calendar, monthly income. ";
make the first part of the tenth paragraph by the following: "10." From an individual's income, which cost companies (companies), institutions and organisations, if they are not related to an employment relationship and is not exempt from taxation, income tax deducted in the income of the paying agent in place of the cost and paid no later than the budget the cost of the income a month following the month the fifth date. At this income belongs to: ";
Add to tenth with the following paragraph 11: "11) overpaid to be a social tax (State social security payments) on income that exceeds the social insurance within the framework of annual labour income."
6. Express article 28 paragraph 4 by the following: "4) listing income and expenses, made or done by economic activity, keep revenue and expenditure supporting documents for at least five years, but in cases where the taxpayer under the law applies a special tax regime for a period exceeding five years, — all the special tax arrangements, as well as to produce these documents or to submit copies of the State revenue service territorial authority at its request."
The law adopted by the Parliament in 1997, November 20.
The President g. Ulmanis in Riga 1997 December 5.