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Amendments To The Law "on Personal Income Tax"

Original Language Title: Grozījumi likumā "Par iedzīvotāju ienākuma nodokli"

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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; 1999, nr. 24; 2000, no. 5; 2001, no. 1, 24; in 2002, no 6; 2003, no. 15; 2004, no. 2; in 2005, 2., 8., no. 24; in 2006, 14, no. 22; 2007, 3, 12, no. 24; 2008, no. 12; 2009, 1., 2., no. 15, 16; Latvian journal, 2009, 200. no; 2010, 82, 131.178.206., no; 2011, 99, 144, 157, 204. no; 2012, 44, 88, 92, no. 192; 13, 194, 232, 234. No.; 2014, 47. No.) the following amendments: 1. Add to article 1 first paragraph with the following paragraph: "7) seasonal farm worker income tax." 2. Supplement article 3 to sixth by the following: "6. the non-resident's income earned as a seasonal agricultural worker income, taxable according to 11.12 article this law." 3. Add to article 4, the first part of paragraph 7 as follows: "7) (Bill) seasonal farm worker income tax — income paying seasonal farm workers." 4. in article 8: Supplement to article 2.11 part as follows: "the seasonal farm workers 2.11 income tax paid on farm income of the season according to 11.12 article of this Act."; Add to article 4.2 part as follows: "this article 4.2 second and part 2.2 are not subject to the provisions of the farm income season for which according to 11.12 article of this law are paid seasonal farm worker income tax." 5. Replace article 10 the fifth part number and the words "3.1 and the seventh part" with a number and the words "3.1 part, seventh and tenth part". 6. To supplement the law with 11.12 article as follows: "article 11.12. Special provisions for seasonal farm workers income tax application 1. seasonal farm workers in the meaning of this law, the income is the income that the seasonal farm workers income tax payer receives tax year in the period from 1 April to 30 November seasonal jobs, berry fruit and vegetable planting, media or volume and care of plantations, harvesting, fruit, berries and vegetables grading (hereinafter agricultural seasonal works) seasonal farm worker income paying. Implements driving meaning this article should not be considered seasonal work in agriculture. 2. seasonal farm worker income tax payer paying this law is employed in the agricultural season, if the tax year in the period from 1 April to 30 November: 1) the person is employed in the agricultural season of works not more than 65 calendar days at one or more of the seasonal farm workers income for the paying agent together; 2 taxable income) generated by one or more of the seasonal farm workers income for the paying agent together, does not exceed 3000 eur; 3) person four months period before the start of the agricultural season of seasonal farm workers work income paying is not good with this same income paying the existing employment relationship or has not been concluded and contracts. 3. seasonal farm worker income paying agent within the meaning of this law are paying income, your property, or renting the permanent use of existing agricultural land used for fruit, berries or vegetables and the current year is applied to the single area payment in accordance with the laws and regulations on the procedures is assigned to national and EU support for agriculture direct support schemes. 4. The provisions of this article shall not apply to the taxpayer for micro-enterprises. 5. Agricultural seasonal works day seasonal farm worker income paying before the work started, verify the compliance of seasonal farm workers of this law, the second paragraph of article 11.12 3. point and seasonal farm workers recorded field support service information system, stating the payer's name, surname, personal code, income generation for the date and form of the contract (a written contract of employment or in writing or orally concluded contract of the company). Every day of the season, the farm worker employment income the paying agent in the information system records the seasonal farm worker income tax payer in the day calculated compensation. 6. the rural support service information system entered and processed personal data storage period is five years. Field support service information system entered and processed personal data information systems manager is the field support service. Field support service entered in the information system of the processing of personal data aims: 1) enable simple and fast to make sure that the seasonal farm worker, who during the season may work to more income the paying agent, to meet the seasonal farm worker income tax criteria for its application; 2) provide the State revenue service, the State Labour Inspectorate and the National Guard for access to support services in the Field of information as the data entered in the system to quickly establish that in respect of the person that performs seasonal agricultural work, are not violated labor laws; 3 seasonal farm workers) to provide income for the benefit of the paying agent in aggregate all month field support service information system and personal data entered in the calculated tax amount and distribution, to submit to the State revenue service in a standardised form. 7. seasonal farm worker income paying once a month within five working days after income generating the last day of the month shall approve and submit to the State revenue service employers report on the reference month agricultural seasonal works, persons employed by that person's income and the estimated seasonal farm worker income tax, as well as the breakdown of budgets. 8. Starting with the next day after this article reached the second part of paragraph 1 or 2, the seasonal limit farm workers paying income from seasonal agricultural worker income withholding wage tax in accordance with the procedure laid down in this Act. 9. The Cabinet of Ministers shall determine: 1) seasonal farm worker income paying and seasonal farm worker income tax payer registration procedures; 2 seasonal agricultural worker) income tax information system procedures for the use of the seasonal farm worker income tax arrangements, the Administration and control, as well as seasonal farm workers ' income and the income tax calculation; 3) order in which the State revenue service, the State Labour Inspectorate and the State border guard of the accesses of the Field support service information system data on seasonal farm worker income tax payers; 4) order in which seasonal agricultural worker income paying for access to a field support service information system data on seasonal farm worker employed worked days and calculated. " 7. Replace article 12 in the ninth part number and the words "3.1 and the seventh part" with a number and the words "3.1 part, seventh and tenth part". 8. Article 13: replace the third part number and the words "3.1 and the seventh part" with a number and the words "3.1 part, seventh and tenth part"; Supplement to the article 3.4 part as follows: "3.4 the payer retains the right to apply the first subparagraph of paragraph 1, the benefits in the period when his dependent the seasonal farm workers, taxpayers who are less than 18 years of age receive a seasonal farm worker income."; replace the fifth and sixth paragraph the word "continuously" with the word "independently". 9. Supplement article 15 with the tenth part as follows: "10." seasonal farm worker income tax rate is 15 percent, but not less than 0.70 euro per day for employment. " 10. in article 17: Add to article 5.2 part as follows: "5.2 season farm workers income tax calculation, withholding and contributions budget season farm workers income paying. Seasonal farm worker income tax payable to the budget before it, on the 15th of the month following the month in which the seasonal farm worker has been employed. "; Add to article 7.3 part as follows: "seasonal farm worker income 7.3 paying notice on physical person amounts paid (on a seasonal farm workers ' income) sends the State revenue service no later than the year following the tax year on 1 February. At the end of the year a seasonal farm worker income paying agent within 15 days after the seasonal farm worker income tax payer's receipt of the notice issued to him for the natural person paid amounts. " 11. To supplement article 26 with the eighth by the following: ' 8. seasonal farm worker income tax is counted in the budget in the following distribution: 1) if the total amount of income that farm income tax season, the person in the calendar month acquired from one or more of the seasonal farm workers income for the paying agent together, does not exceed 70 euro, seasonal farm worker income paying seasonal farm worker income tax including population income tax distribution account; 2 If the total amount of income) by the farmworkers season income tax payer in the calendar month acquired from one or more of the seasonal farm worker income paying together over 70 euro, seasonal farm worker income paying seasonal farm worker income tax including budget allocation: (a) the following) 90 percent — the State social insurance compulsory contribution account, b) 10 percent: personal income tax distribution account. " 12. transitional provisions be supplemented by the following paragraph 112: "112 Cabinet until 2014 1 April issue of this law article 11.12 ninth part of these provisions." The law shall enter into force on 1 June 2014. The Parliament adopted the law in 2014 on March 6. The President a. Smith in Riga 2014 on March 20.