The Saeima has adopted and the President promulgated the following laws: the law «on amendments to the personal income tax law «on» to make personal income tax» (the Republic of Latvia Supreme Council and Government Informant, 1993, 22/23; The Saeima of the Republic of Latvia and the Cabinet of Ministers rapporteur, 1994, 2) follows: 1. Article 9: adding to paragraph 10, after the words «contests and competitions and in rem received cash prizes (bonuses), the total value of which tax year does not exceed five monthly minimums are not taxable by the words «and» the Baltic Council Prize for winners in the cash bonus;»;
Add to article 22 the following: «22) 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).»
2. Make article 13, paragraph 1, first subparagraph, the following wording: «1) for maintenance of the persons who do not receive this law, article 9, paragraph 6 of the certain income (except for survivor's pensions and social pensions for disabled children up to 16 years of age), including a minor child; as a child, as long as he continues education (General or special), but no longer than up to 24 years of age; for the non-working spouse; for non-working parents; for custody or guardianship of the person people — year (month) the non-taxable minimum per person to one of these survivors;»
The law shall enter into force on the day of its promulgation.
The law adopted in 1994 the Saeima on 27 October.
The President g. Ulmanis in Riga in 1994 on November 5.