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,1993, the rapporteur 22./23. nr.; The Saeima of the Republic of Latvia and the Cabinet of Ministers rapporteur, 1994, nr. 2, 23; 1995, no. 8) the following amendments: 1. Express article 1 by the following: "article 1. Personal income tax structure 1. Personal income tax (tax) is a tax charged on an individual's income is obtained, and it consists of: 1) the payroll tax on workers ' income gained calculates and pays the employer;
2) patentmaks, which is the municipal fixed advance payment for certain types of economic activity;
3) tax on income from a business if they are not corporate income tax an individual object from the work (economic activity) of property and other sources.
2. the tax is calculated and paid in the budget: dual in advance, payroll tax and patentmaks, and in regard to drawing up the annual income declaration (Declaration). "
2. Express article 2 by the following: ' article 2. Tax tax paid: 1) natural persons according to the law "About taxes and duties" is a domestic taxpayer (hereinafter also-residents) and the taxation period (calendar year) have income in the Republic of Latvia and/or abroad;
2) natural persons according to the law "About taxes and duties" is the foreign taxpayers (also referred to as non-residents) and has amassed during the tax period for income in the Republic of Latvia;
3) natural persons, individual business, farmers and fishermen are also owners of a holding that taxation period (calendar year) have gained income which is not subject to corporate income tax. "
3. Make article 3 by the following: ' article 3. Taxable object 1. Tax taxed domestic tax payer (hereinafter person) the taxation period (calendar year) the taxable income amount. Payroll tax object is paying monthly taxable income.
2. Domestic taxable year (salary-month taxable) taxable income is his annual (monthly) income, except for article 9 of this law not referred to in taxable income, from which are deducted: 1) of the Act set out in article 10 eligible expenditure;
2 the taxable year) (month) the non-taxable minimum;
3 article 13 of this law) in relief.
3. foreign taxable persons (non-residents) taxable income are: 1) the income from gainful employment, including work carried out in the Republic of Latvia, the right of the employer who is not a resident of the Republic of Latvia or who does not have permanent representation in the Republic of Latvia, or work carried out outside the Republic of Latvia, the Republic of Latvia to the employer;
2) income from independent professional services that residents of the Republic of Latvia or the permanent representations of non-residents in the Republic of Latvia, the Republic of Latvia provided in or outside;
3) izpildītājmāksliniek, athletes and coaches from their professional income activities conducted in the Republic of Latvia;
4) income from the duties established in the Republic of Latvia to the Council of the company or the Board;
5) income from a limited partnership registered in the Republic of Latvia;
6) income liquidation quota from companies established in the Republic of Latvia wound up — to the extent that it exceeds the dividend payable;
7) income of the Republic of Latvia real estate;
8) income from the property use in the Republic of Latvia. "
4. Express article 4 by the following: "article 4. Tax calculation and type of sampling 1. Tax calculation and budget contributions: 1) (Bill) payroll tax — the employer;
2) of income specified in article 17 of this law in the tenth and the twelfth part of the paying agent;
3) of this law, in article 1, first paragraph, referred to in paragraph 3, as well as income-paying patentmaks.
2. a person, except a person referred to in article 20 of this law, the payment of the tax according to the summary declaration. The tax year is a tax advance payments.
3. the amount of the advance payment to the payer, which generate income from individual work, Enterprise Agreement and enterprise, from which the income to pay personal income tax, determined in accordance with the provisions of the Cabinet of Ministers. "
5. Express article 5 by the following: "article 5. Restrictions the employer 1. the employer is prohibited from employing a person who submits payroll tax booklet (hereinafter also the notebook), the payroll card (card) or show no termiņuzturēšan, issued legislative order and gives the right to work as an employed person in the Republic of Latvia (hereinafter referred to as the work permit).
2. the provisions of the first subparagraph shall not apply to urgent, short-term, one-off work, for which the payment is made immediately after work. This way one person can employ no more than 43 hours per month or 10 hours a week. "
6. Express article 7 by the following: ' article 7. Payer's annual income is taxable yearly income is the entire tax period (calendar year) the money collected during the natural value and the service received. "
7. Express article 8 by the following: ' article 8. Annual taxable income sources Taxable 1 year taxable income consists of income, for which you must pay payroll tax, and others referred to in the third subparagraph income.
2. income for which you must pay payroll tax, plus the salaries, bonuses, unique and systematic consideration and other income that workers receive on 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.
3. To the rest of the physical person's income that is subject to duty, plus: 1) income from individual work and enterprise agreements;
2) income from individual companies, also from farmers or fishermen, if they are not holding the corporate income tax;
3) income from partnerships;

4) earnings that companies company (institutions, organizations) members receive companies company (institutions, organizations) in the event of liquidation or reorganization;
5) income from immovable property (buildings, parts of buildings, flats, land) the leasing or letting;
6) income from things (Earth, space) transfer or subletting of next apakšnomniek;
7) income from the letting of movable property;
8) income from intellectual property and rights to it (royalties, izpildītājatlīdzīb; scientific, literary and artistic works, discoveries, inventions and industrial samples of authors and their heirs ' fees);
9) of companies, enterprises (institutions, organizations) donations received;
10) other income, other than those referred to in article 9 of this law. "
8. Make article 9 as follows: "article 9. Non-taxable income in a year in taxable income 1 does not contain and is not subject to tax such income: 1) personal palīgsaimniecīb, backyard farms and farmers in farm income from agricultural production, if they do not exceed 3000 lats year. Agricultural production within the meaning of this law is the crop, livestock, fisheries and inland waters of horticultural production;
natural persons 2) dividends paid out of the income of the company if this income is paid on corporate income tax, as well as natural persons – individual business owner's income from its business income paid for corporate income tax;
3) income from deposits and deposits with credit institutions;
4) insurance claims, with the exception of claims paid by life, health and accident insurance contract that insured the interests the employer (or other policyholders: the legal entity), the insurance contract comes the end of the contract, or breaking the contract before the deadline;
5) lottery cash and property, State and local government borrowing and Treasury related winnings;
6) legislation in certain public pensions and the cost of legislation registered pension funds;
7) regulations prescribed allowances paid from the budget and the Cabinet of Ministers established the Fund, except for temporary incapacity benefits, and legislation agreed remuneration of guardian's duties;
8) education and the Cabinet of Ministers approved the Foundation paid grants;
9 results in succession) income, excluding royalties (royalties), which paid the copyright, and the heirs of the natural persons received the donation;
10) contests and competitions and in rem received cash prizes (bonuses), the total value of which does not exceed the tax year 150 lats, and public international competitions awards and prizes gained, the total value of which does not exceed 3000 Lats per year, as well as the Baltic Assembly prize winners cash bonus;
11 maintenance (alimony);
12) amounts on the basis of the judgment of divorce;
13) remuneration legislation in accordance with the procedure laid down for damage in the event of redundancy, which is associated with permanent disability or health damage, as well as the survivors;
14) an employee or his relatives (relatives) in the event of death, the employer assigned the funeral allowance, the value of which does not exceed 150 lats;
15) assistance in case of natural disasters or other exceptional cases where it was provided to the State or local authorities of the decision;
16) the cost of compensation set by the Cabinet of Ministers, other than compensation for unused leave;
17) Cabinet of Ministers decision on supply in kind, as well as amounts paid in this place of supply;
18) the consideration for the transfer of blood or other donorpalīdzīb;
19) income from your property sales, excluding income from the sale and purchase of products manufactured for sale;
20) assistance provided on the basis of Trade Union bodies, from the Trade Union funds, which are formed from the unions membership fees payments and foreign trade union donations (donations);
21) compensation in cash, paid by a natural person in the company (the company), based on the condition that this natural person tax period (calendar year) during a certain amount of goods purchased in the company (the company). This provision shall not apply where an individual is not the final consumer goods purchased (resale of the goods carried out), the first 2 parts 1, 10, 14 and 16 of that income, if they exceed the corresponding amounts fixed by these points, the (rules) size, the amount of the excess is taxed. "
9. Express article 10 by the following: ' article 10. 1. Eligible expenses Before income taxation from the annual taxable income amount is deducted the following paying expenses: 1) pay off the amount of the tax and social State social security payments;
2) expenditure on Bill and his family members ' qualifications, specialties, education and medical and therapeutic services. The composition of these expenses and the rules established by the Cabinet of Ministers;
3) amounts of donations or donations in the form of a passed in the Republic of Latvia registered mass culture, education, science, sports, charities, health and environmental protection organisations and foundations, religious organizations and public institutions, which according to the law "on enterprise income tax" in article 20, the Cabinet of Ministers duly granted permission to receive donations, but this amount may not exceed 20 percent of the taxable income amount;
4) scientific, literary and artistic works, discoveries, inventions and industrial sample by expenses, which are associated with the work of creation, issuance, enforcement or other use and for which the authors receive royalties (royalties). The composition of these costs and rules determined by the Cabinet of Ministers.
2. before the worker's income taxation the amount of monthly income is deducted in the first part of the payments referred to in paragraph 1. "
10. Express article 11 by the following: ' article 11. Lessons from the economic determination of taxable income

1. Natural persons income from operating activities (also from the company and individual company contracts, farmers or fishermen holding) is calculated as the revenue provided for in this article and the related expenses of making the difference.
2. Revenue deriving from economic activities, is credited to: 1) revenue from goods, work and services;
2) income from property and leasing or letting of premises;
3) amounts received in the form of fines.
3. Expenses when related to the income from economic activities, is credited to: 1) expenditure on purchased inputs, materials, semi-finished products, products for inventory, the value of which does not exceed 100 dollars, on goods, fuel and energy;
2) expenditure related to use of the salaried workforce legislation allowed cases;
3) travel, advertising, stationery, postal, telegraphic, telex, telefax, marketing and taxation of works of art;
4) fixed assets depreciation (amortisation) amount on the basis of the law on enterprise income tax ";
5) expenditure related to the current repair of fixed assets;
6) rental and rent;
7) paid social tax and State social insurance payments, as well as mandatory insurance premiums payable and life, health and accident insurance premium payments for employees according to the law "on insurance" If the employee insurance contract is concluded for a period of not less than five years;
8) expenditure on staff training and qualifications;
9 cost of production) the nature of work and services performed by other companies, organisations or natural persons, except for the cost of the investment;
10) a percentage charge on the use of bank credit, except for the payment of the fine;
11 the fee for the licence);
12) losses in the amount set by the Court, which caused a temporary, non-performance or not properly fulfilling its obligations;
13) Republic of Latvia defined tax (excluding personal income tax) and fees (other than State fee for application in court) payments to State or municipal budget.
4. With the economic activity related expenditure expenditure shall not be included, which according to the law "on enterprise income tax" article 5 shall not be considered as an expenditure that is directly related to economic activity.
5. the paying agencies must take legislative control of the revenue and income generating expenditure accounting. Payer's right to from taxable income would be excluded by the pursuit of economic activities related expenses, a proven documented, indicating the relevant documents or making copies of the State Revenue Service District Tax Office.
6. Farmers and fishermen in taxable income in the farm are not contained in the products (pašpatēriņš), which used their own needs a farm owner and his family, as well as those who the owner is up to the third degree of kinship or affinity up to the second degree. "
11. Express article 12 by the following: ' article 12. Taxable year the tax-exempt amount taxable year 1 in taxable income are not included in the amount of one person's annual non-taxable minimum. The annual non-taxable minimum is the months of the year the non-taxable minimum amount. Monthly non-taxable minimum amount is determined by the Cabinet of Ministers.
2. Non-residents of the non-taxable minimum is not suitable. "
12. Make article 13 by the following: ' article 13. Relief payer 1. Taxable person for the following relief: 1) for each of the following persons, if it does not receive this law, article 9, first paragraph, point 6 under certain income, except for survivors ' pensions and social pensions for disabled children up to 16 years of age, the parties of the payer's annual non-taxable minimum from one survivor: a) a minor, b) for the baby while he continues the General or special education acquisition but no longer than up to 24 years of age, (c), of the non-working spouse), d) on working parents and grandparents, grandchildren or e) for the upbringing of the child, if taken from his parents, it is not possible to recover alimony (alimony), well as long as he continues the General or special education, but no longer than up to 24 years of age, f) a brother, sister, who is younger than 18 years If they don't have working parents, g) for dependants dependants, h) on a person whose right after the judgment of the Court of Justice of the alimony payer is recovered (alimony), i) under the auspices of the payer or person in custody;
2) additional incentives: a) I or II disability-payer of the year (month) the non-taxable minimum amount, if he does not receive additional relief, as politically repressed person b) disability — two-thirds of the amount of the taxable year (month) the non-taxable minimum, if he does not receive additional relief, as politically repressed person c) politically repressed person – payer's annual non-taxable minimum.
2. If the first paragraph of this article generate income of the person, the person shown in its Declaration, the exception provided for in the third subparagraph.
3. The first subparagraph of paragraph 1 is not applicable in certain facilitations, if the persons referred to in this paragraph alone receives taxable income exceeding half of the required non-taxable minimum, or unemployment benefits (scholarships) or maintain any other person.
4. Non-residents do not have the right to those laid down in this article is tax relief. "
13. Express article 14 the following: ' article 14. Eligible expenses and the taxpayer's reasons for relief 1. Payer's right to the eligible expenditure, the pursuit of the economic activity related expenditure and benefit exclusion from taxable income of documentary, presenting verifiable relevant documents or by submitting their transcripts.
2. On the basis of the documents submitted by the payer of the tax inspection record book relief items, but the employer shall take account of article 10 of this law in the second part of the eligible costs laid down. Of the correctness of entries shall be jointly and severally liable to the employer and taxpayer.
3. If the person documents confirming eligible expenses and allowances, for valid reasons, they have not submitted in good time in accordance with the decision of the tax authorities is taken into account with regard to the time of the emergence of the law now, but it must not be longer than the one for the previous year.

4. the Payer it documents approved eligible costs apply only to the tax period (calendar year). "
14. Express article 15 the following: ' article 15. Tax rates 1. Annual taxable income determined as the difference between the annual taxable income amount and the amount calculated in accordance with this law, 10, 12, and the provisions of article 13, is taxed according to the rates laid down in that law.
2. the rate of tax payable on the taxable income of the year, is 25 percent. Payroll tax rate to 25 percent pay from taxable income.
3. If the taxpayer's taxable income for the year exceeds 60 000 lats, then from 60 000 lats to pay tax at a 25 percent rate, but from the excess amount — after 10 interest rates. "
15. Express article 17 as follows: "article 17. Payroll tax withholding and payment and withholding from income tax which is not related to the employment relationship 1. Payroll tax withholding and payment (transfer budget), the employer who employs workers — (tax) payer.
2. Salaries tax is calculated in accordance with article 15 of the law on rate laid down.
3. The taxable monthly income is: 1) in the Republic of Latvia persons residing in main space (where you submitted the book) — the difference between the calendar monthly income and monthly non-taxable minimum, article 10 of this law in the second part of the set of eligible expenditure and article 13 of this law provided for in the first subparagraph, the amount of relief;
2) Republic of Latvia persons residing in additional work (where you submit the card), the calendar month income;
3) persons in the Republic of Latvia is not a permanent resident — calendar month income.
4. the amount, calculated as the difference between the third part of this article, paragraph 3 and the specific taxable income an amount equal to the 20 month tax exempt minimum, persons in the Republic of Latvia is not a permanent residence, be levied according to the papildlikm.
5. Payroll tax payable to the budget once a month when the bank receives the money income of population. Employers that personal income are paid from the cash proceeds, without money in the bank, deposit the payroll tax in the budget the day after payroll costs.
6. the employer of a worker during the period of the tax-paid amounts, as well as the atskaitītaj amounts calculated and paid the tax in question in the record book or card. At the end of the year, the employer shall issue to the worker, as well as sent to the tax office by their location in the announcement of the wage tax paid employment during the period of its existence; along with the announcement of the payroll tax, the employer shall also be forwarded to the payer's card.
7. payroll tax notice is delivered to the recipient no later than the year following the tax year on 1 February, where the relationship existed before the end of the year. If the employment relationship is ended before the end of the year, the employer shall make a record of the notebook on the payroll tax and the payment book issued to the worker on the date of dismissal. Map of workers the employer together with the announcement of the payroll tax to the tax authorities after you send your location. A copy of the notice on the payroll tax, the employer shall issue to the worker, the expiry of the employment relationship. If the worker is employed in this law article 5, second paragraph, the procedure laid down by the employer paying the remuneration shall be issued an authenticated copy of the notification to him of the payroll tax.
8. the employer shall submit to the tax authorities after its location in a statement of the amounts paid to persons of the Republic of Latvia is not a permanent residence, about deductions made from these amounts, and the tax paid.
9. notification of wage tax tax office at the employer's location forward of the tax office by the payer's place of residence, if it is in another municipality.
10. personal income, which cost the company, companies (bodies), if they are not related to an employment relationship and is not exempt from taxation, taxable income the cost of the site. The following income: 1) royalties (royalties), also a consideration for the author's business and sold the decorative works of art and folklore articles;
2) royalties (royalties), which is paid to the heirs of copyright;
3) remuneration, which is paid to procurement and other organizations on wild game hides and meat, game, hunting trophies, zoobarīb and other wild products;
4) 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 for breaking the contract early.
11. Companies, enterprises (institutions, organizations) persons paid on the income referred to in the tenth, twelfth and thirteenth, and in part from those withholding tax payer shall issue a document and send the notice of the tax office at your location no later than the 15th day of the following month. Companies, enterprises (institutions, organizations) for the amounts paid to persons not withholding tax from them, if the amount of the income related to the economic activities of the person, send a notice of the tax office at your location no later than the 15th day of the following month.
12. Article 3 of this law, the third part 1., 2., 3., 4. and 5. above, income is taxed income cost instead.
13. If a month paid income or one-off costs about three dollars, or less, by the community, it is not withheld income tax cost. The recipient of the income these amounts are presented in its declaration submitted to the taxation period (calendar year) income the following year. Income paying for this income in the Tax Office sends the message to the eleventh part of this article.

14. A Person who performs professional activities as artist, author, or other creative professional representative, or a person who is dependent on three or more minor children and children who continue education of up to 24 years of age, may request the State revenue service district to issue it a certificate for withholding tax costs if the person certifies to the State revenue service that its total taxable income for the year less than expected in the year the tax-exempt amount in accordance with this law, article 12 and article 13 of its intended the amount of benefits provided that all parts of this article are mentioned in the fifteenth. The State revenue service this certificate should be issued in such a case, if the claimant has not been a violation of the tax legislation.
15. Certificate of tax withholding is not issued and revoked the Cabinet. 10 days after the date on which the taxpayer's taxable income for the year exceeds the minimum and this law provided for in article 13, the amount of relief, or when the person has entered into a contract from which revenues exceed annual non-taxable minimum and this law provided for in article 13, the amount of the taxable benefit, it shall notify the State Revenue Service District (municipal) Department. The news blackout in the case of withholding tax State revenue service reference and this person shall not be issued in the future.
16. If the second, third and tenth part of those costs get the person to whom the certificate is issued on withholding tax, tax on these payments should not be deducted and that fact should be reflected in the documents to be submitted to the State Revenue Service District (municipal) Department under the eleventh part of this article. "
16. Express article 18 as follows: "article 18. Tax calculation of operating income and the payment in advance to the tax year 1 February 1 or month after they set up the Bill submitted to the tax authorities of their place of residence on the tax calculation the size of advance payment tax year based on previous year's income or predicting the expected income. If the payment period, the actual size of income changes, the Bill submitted to clarify the tax advance payment adjustment. Personal palīgsaimniecīb, backyard holdings or of the owner of the farm income from agricultural production, advance payments are set at a level that meets the tax of half of his previous year's taxable income. If his quarterly earnings is on the side of less than a quarter of the tax year the amount of the advance payment, advance payment can be transferred to the next part of this article, the time limit provided for in the third.
2. The tax office a month, based on the payer's calculations about the size of the advance payment and the existing data, specify the size of the advance payment and notice sent to the payer.
3. The paying agency contributions budget of the independently estimated tax advance payments for a taxation year within the following periods of time: no later than 15 March, not later than 15 may, not later than august 15 and no later than 15 November — each time a quarter of tax advance amount, if the tax office provides otherwise.
4. Persons who receive a patent for individual work, to pay for patent patentmaks, which is the income tax advance payments.
5. Article 8 of this law, the third of 4, 8 and 9 mentioned in paragraph income advance payments should not be made. "
17. Express article 19 by the following: ' article 19. Individual income tax calculation and payment summary order 1. calculating and remitting the tax to the budget summary in paying.
2. Pursuant to this law, tax is calculated on the taxable income of the year's total volume, and this is reflected in the Declaration. The Declaration will show all the taxpayer during the tax period (calendar year) earnings, tax-free income.
3. The taxable person not later than 15 days from the date of submission of a declaration lodged in the calculated tax amount in the budget, but if the calculated tax amount exceeding 100 lats, the person can be a budget within three months from the date of submission of the Declaration, by payment to the 15th day of each month a third of this amount. In addition, this amount is the total of the taxable portion of that tax year employers paid as a payroll tax or even a person, as well as the advance, patentmaks.
4. If, in regard to the calculated amount after check proves less than paid in advance, the tax office within three months from the date of submission of the Declaration released to the payer, the resulting difference. Article 20 of this law, in the fourth paragraph in the cases after the short declaration of income tax inspection checks of the Cabinet in the order of the payer the reimbursement of the difference between the period from the beginning of the calendar year and paid the calculated tax amount within 30 days from the date of submission of the Declaration.
5. the Declaration, together with documents proving payment of the taxes in the budget, to be submitted to the tax authorities of the place of residence by the taxpayer's taxation year, not later than the following year on April 1.
6. the Declaration has to be added, or with the display and, if necessary, to submit documents that certify: 1) payer's right to relief;
2) made during the taxation year for eligible costs;
3) as well as the advance, payroll tax and patentmaks of tax paid.
7. If the payer of the tax has changed during the year, return must be submitted (sent by mail) of the tax office at the previous place of residence. "
18. Article 20 be expressed as follows: "article 20. Declaration of income benefits 1. right not to make a declaration has the following categories of residents: 1) by a person who is under 16 years old, if they do not generate taxable income;
2) non-residents (article 2 of this law, 2. the persons referred to in point) than the person who made this law, article 8 of part 1., 2., 3., 4., 5., 6., 7., and income referred to in paragraph 10;
3) persons whose annual income does not exceed the total amount of non-taxable minimum for the year.
2. the first paragraph of article 1 and 3 † persons referred to in paragraph 1, except the person who is under 16 years old, must be submitted to the tax authorities of their place of residence without the submission of declaration notice.

3. The right to submit a condensed income statement of the year are: 1) the persons who have income just as a worker;
2) persons who have only this law article 8 of part 1., 2., 3., 4., 5., 6., 7., 8., and income referred to in paragraph 10.
4. The right to submit a short statement during the taxation year is a person who receives this law article 8 the third paragraph under point 8 income. "
19. Express article 22 the following: ' article 22. Control declarations 1. Tax Office examine the documentation presented in the submitted Declaration data, based on the statement of the employer payroll tax and tax maps, revenue and expenditure accounting logs, survey, inspection and inspection of other available information.
2. If the payer filed the Declaration is provided in the amount of income after tax authorities estimate is less than their expenses or the declarations of submission or not submitted a short declaration in accordance with this law, the provisions of article 20, but, after the tax authorities assessment of his spending exceeds income amount that gives the right to use the article benefits for income tax declaration, tax authorities have the right to determine the amount of tax payer, depending on their assessment of it how much income level corresponds to the volume and nature of the analogy. "
20. Express article 23 by the following: ' article 23. Correction of the Declaration 1. If the Declaration is submitted and/or factual inaccuracies in the calculation, the Tax Office corrects the mistakes and forward the corrected declaration to the payer.
2. it is the responsibility of the payer within 30 days from the repair date of receipt of the Declaration in the budget to pay the missing amount of tax and to report to the tax authorities.
3. If the payer in order mistakenly regard lodged a budget larger than the amount of the tax law, the mistakenly paid amount is receivable in the back, but not more than three years.
4. Finding violations of the law, incomplete reporting of income or concealment and other irregularities, the tax authorities shall draw up an infringement of legislation and apply the sanctions provided for by law. "
21. Express article 25 the following: "article 25. The place of taxation 1. Domestic tax payer (resident) tax amount is paid to the budget on the basis of this law, the provisions of article 26.
2. The amount of tax paid for by this law, article 2, paragraph 2 of the persons counted in the municipal budget after the employer's or real estate locations. "
22. Express article 26 as follows: "article 26. 1. the Division of taxation the tax amount will be split between the local Government of the residence of the payer and local budget of the Cohesion Fund under the law on the annual national budget. Tax debt amounts forfeited income, delays and fines are counted in the payer's place of residence of the municipal budget.
2. the Patentmaks counts its municipal budget, which issued the patent.
3. Article 19 of this law the difference referred to in the fourth subparagraph shall be payable from the municipal budget, which included tax principal. "
23. Express 27. article as follows: "article 27. Municipal obligations 1. Local authorities are obliged to take the necessary measures to ensure that issuance of the cards and their own administrative area population, as well as other tax revenues necessary measures related to the registration of a taxable person who derives income from property or a business, as well as questions about the tax income from property or business.
2. the tax administration with the allocation of functions among State and local government revenue is determined by the Cabinet of Ministers. "
24. Make article 28 the following: ' article 28. Obligations of the payer payer's responsibilities are: 1) the time limits laid down in this Act and in order to draw up and submit to the tax authorities of their place of residence declaration or notification;
2) the time limits laid down in this Act and in order to pay the tax in the budget;
3 tax inspection) to ensure the representatives the opportunity to enter the premises and territory used taxable income generating;
4) listing income and expenses, made or done by economic activity, keep the supporting documents regarding expenditure and produce them or submit copies of tax authorities on request;
5) to adjust the tax inspection of the Declaration Foundation for missing the tax amount in the budget;
6) to report to the tax authorities of his intention to carry out an economic activity or individual work and upcoming income from these activities;
7) notify tax authorities about the suspension of economic activity during the month, submit a statement of income in the period from operating, and with it related expenditure driven. "
25. Express article 30 the following: ' article 30. Paying the right Person has the following rights: 1) submit to the tax authorities a motivated claim to split the tax year taxable income over the previous years, if that income is gained over years of work;
2) at the annual income declaration, as well as article 20 of this law, in the fourth paragraph in the cases specified in the taxation period (calendar year) at the time the request to the tax office compensates for the overpaid amount of tax;
3) request to the Tax Office released in regard to the amount of tax paid in error;
4) look at the Tax Office of the inspections carried out by the law, insofar as these tests apply to the payer;
5) appeal to the legislative procedure provided for tax inspection decisions. "
26. Make article 31 the following: ' article 31. The outstanding amount of tax collection procedure 1 in advance withholding, but not paid during the budget or not withholding salaries tax is recoverable from the employer's funds to double the amount of the fine for payment delays.
2. the advance forces of withholding tax repayable to the payer not more than one year from the time when open in the wrong tax withholding.
3. in regard to the order erroneously calculated tax is refundable or not more than recovered for the last three years.

4. A taxable person who has not submitted a declaration to the Tax Office sends you your payment notification that the size of the tax determined in accordance with the data in its possession of the taxable income of the payer in accordance with this law or the provisions of article 22.
5. Not withheld or not secured in the budget amounts from the employer is charged for non-contentious procedure.
6. If the payer is not paid during the tax applies to the enforcement of the legislation. "
27. Express article 32 the following: ' article 32. The liability of the payer 1. taxable income, as well as the concealment of objects that are not submitted in time the statutory information, accounting, reporting or control documents, and for avoiding to submit statutory information or documents to the payer or employer are called to account in accordance with the Latvian Code of administrative offences.
2. Actually concealing taxable income gained in the case of hidden income is forfeited to the law "on taxes and duties" in the order and of the payer are moved fine hidden taxable income, but the repeated infringement — double the amount of the fine.
3. the submission of the Declaration timely will be recovered from the payer of the interest within three percent of his annual taxable income.
4. the tax charged by the lateness of payments delay money-0.3 percent of the unpaid amount for each day.
5. If the payer receives the claims according to the life, health or accident insurance contract which has been concluded for a period of not less than five years, and that has made the payment of insurance premiums to income that has not been taxed personal income and/or corporate income tax, before the expiry of the contract or contracts, breaking the him of claims paid are taxed and they are fine for the tax amount. "
28. Express article 33 the following: ' article 33. Employer's liability 1. withholding timely payroll tax deposit (not transfer) budget paid by the employer to the late-0.3 percent of the tax amount for each day.
2. notification and card does not send the Tax Office of the employer's interest is recovered 100 lats for each document not sent.
3. On the employment of persons who have not submitted a notebook or card or work permit are not shown, with the exception of this law article 5, second paragraph, provided the employer fines are imposed on the 200 dollars per person. "
29. Express article 34 as follows: "article 34. Other duties and responsibilities of entities 1. Companies, enterprises (organizations, institutions) and other persons within their competence are obliged, if the person who carries out an economic activity, it requires that to issue him the spending bill written confirmation (receipt).
2. If the received unjustified refusal to execute the first paragraph of this article, the State revenue service imposes on the administrative punishment of the guilty.
3. If a taxable person issuing the written proof of the expenditure which is not actually committed, the State revenue service imposes the fine not guilty based on the official document issued for the amount on the double. "
30. Replace the entire text of the Act, the words "the Government of the Republic of Latvia" with the words "Cabinet".
31. Replace the entire text of the Act, the words "calendar year" with the words "taxation period".
32. Replace the entire text of the Act, the words "card of the year" by the word "map".
Transitional provisions 1. Cabinet July 1 this year to submit to the Parliament a draft law on property owned by the taxpayer (as at 1 January 1996) Declaration.
2. the producers of agricultural production, which has a population of taxpayers in 1995, advances should not be made. Tax on 1995 income gained during the pay period the law provides appropriate payment summary order.
3. Article 3 of the law of the third subparagraph of paragraph 5 of the income are not subject to the taxation provided for in this Act to the personal income tax, while the corresponding amendment has been made to the law "on foreign investments in the Republic of Latvia".
4. Individual income tax withholding from the pregnancy and maternity leave benefits are stopped by January 1, 1996.
5. Amendments to law "on personal income tax" in article 13, first paragraph, and in the third paragraph, which establishes limits for the first part of the application of paragraph 1, amended article 15 entry into force by 1 January 1996.
6. the law "on personal income tax" article 17 fourth part shall lapse by January 1, 1996.
7. The Cabinet within 15 days to submit to the Parliament a draft law "amendments to the Latvian Code of administrative offences", which would establish the responsibility of the law "on personal income tax" article 34 requirement referred to in the first subparagraph do not.
The law of the second paragraph of article 34 shall enter into force simultaneously with the corresponding amendments to the Latvian Code of administrative offences.
The Parliament adopted the law of 31 May 1995.
   The President g. Ulmanis in Riga, 20 June 1995 in