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 following amendments: 1. in article 13, first paragraph, paragraph 1 by the following: «1) for maintenance of the persons who do not receive this law, article 9, paragraph 6 of the agreed revenue, 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 with a non-working spouse; for non-working parents; for custody or guardianship of the person people — year (month) the non-taxable minimum for each such person to one of the survivors of the»;
to supplement the article with the third part as follows: «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 exceeds a certain amount of non-taxable minimum, or they keep the person.»
2. Supplement article 26 with the third subparagraph by the following: ' 3. The first subparagraph of paragraph 1, in particular in the tax amount included in the taxpayer's place of residence in the budget of the local government, except the part that is included in the State budget, levelling the indigenous fund.»
3. Express article 36 as follows: «article 36. Area (city of the Republic) the competence of the District Tax Office (the city of the Republic), the tax office, as with the officials of the rights, duties and responsibilities is governed by the law «On State Revenue Service» (the Republic of Latvia Saeima and the Cabinet of Ministers rapporteur, 1993, 34).
4. Make the text of article 38 as follows: «for the enforcement of this Act, the necessary decisions, the Cabinet of Ministers or State revenue service law «on State service» in certain revenue capacity.»
5. throughout the text of the law, the words «inspection» public funding in the respective fold be replaced by the words «of» the relevant tax office fold.
The law shall enter into force on the day of its promulgation.
The law adopted in 1994 the Saeima on January 14.
The President g. Ulmanis in Riga, 1994 19th January