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Amendments To The Tax Law Of Micro-Enterprises

Original Language Title: Grozījumi Mikrouzņēmumu nodokļa likumā

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The Saeima has adopted and the President promulgated the following laws: a micro Tax Act make a micro Tax Act (Latvian journal nr. 131, 2010 2011, no. 204;; 13, no. 194) the following amendments: 1. Supplement article 1 point 1 with "e" paragraph by the following: "(e)) at this point that person or entity is not a member of a partnership;". 2. Add to article 2 to the seventh and eighth by the following: "(7) micro-enterprise that has chosen to pay the tax, while micro enterprises as income from operating activities can not pay personal income tax, or patentmaks. (8) the seventh subparagraph of this article, the provision does not apply to taxable micro that operating income determined in accordance with the law "on personal income tax" article 11 the twelfth part. " 3. Supplement article 2.1 with the fourth, fifth, sixth, seventh and eighth by the following: "(4) If an employee is issued a micro loan, which according to the law" on personal income tax "is comparable to the income of the loan, it does not include the income of the employees in the micro-micro and is liable to personal income tax in accordance with the law" on personal income tax ". (5) where the total amount of loans from micro to one natural person exceeds 15 000 euros, micro-enterprise law "on personal income tax" prescribed for the State revenue service provides information on the loan contracts concluded with this individual and total loan amount. (6) to the first paragraph of this article or the micro micro micro of the owner's income from extended employee or micro micro micro issued to the owner of the cash or non-cash expense, if not taken part or a settlement within 90 days after travel or business trip, but in other cases, within 90 days of cash or non-cash advance from the date of issue. (7) in the sixth paragraph of this article, the 90-day period referred to in number with the next day after a business trip or travel or after non-cash or cash advance from the date of issue. (8) in the sixth paragraph of this article, these provisions shall not apply if the total of the cash or non-cash advance the remaining amount, which is at the disposal of the beneficiaries the advance does not exceed the national minimum monthly wage. " 4. in article 3: turn off the first and in the second paragraph, the words "as well as the obligation to submit payroll tax micro notebook"; make the third paragraph as follows: "(3) micro-enterprise, the taxable person not later than one month before the end of the tax period of written notice to the employee that the micro with next taxation period the employer before the employment income will be withheld from the payment of payroll tax law" on personal income tax "in the form prescribed and make the State social insurance compulsory contribution to the law" on State social insurance "the worker and the employer, in accordance with the procedure laid down If the taxable person micro-enterprises: 1) provides that during the tax period does not execute any of this law, article 1, paragraph 1, or the fourth paragraph of article 2; 2) with the next tax period will lose the status of a taxable person micro for some other reason. " 5. Supplement article 4 with 8.3 and 8.4 part as follows: "(83) If a taxable person micro has applied this law, article 6 of part 2.1 or 3.1 micro-enterprises can choose to pay the tax on micro no earlier than five years ago. (84) If the taxable person micro-tax period shall specify any of the previous tax period, the tax quarterly micro declarations or submit a tax return with micro-delay and is found in one of the quarters of the previous tax period for which clarifications are made or submitted tax return with micro-delay, is not satisfied that article 1 of the law of "b" or "c") (or the fourth paragraph of article 2 of the conditions of , the taxpayer with the micro pēctaksācij period loses the taxable status of micro-enterprises. " 6. Article 6: make the first paragraph by the following: "(1) micro micro turnover rate of tax of up to 7000 euro's nine percent." Add to article 1.1 part as follows: "(11) a micro micro turnover rate of tax of up to 100 000 euro is 7000.01:1) in 2015, 11 percent; 2) 2016 – 13 percent; 3) starting in 2017, the year — 15 percent. " Add to article 2.1 part as follows: "(21) micro taxable is entitled not to apply the second subparagraph of this article, if the number of employees in the micro-tax year is greater than five, and the number of employees in the micro-tax year compared to pirmstaksācij in the year and in the year of pirmstaksācij compared to the year before the year of pirmstaksācij, increased by one or two employees. If the number of employees in micro enterprises per year is variable, micro taxpayer's number of employees during the year shall be determined taking into account employees who have completed not less than one half of the calendar year. "; Add to article 3.1 and 3.2 part as follows: "(31) micro-enterprise, the taxable person shall be entitled not to apply the provisions of the third paragraph of this article, if the taxation year turnover has increased in comparison with the annual turnover of pirmstaksācij or its annual turnover, which is before the pirmstaksācij of the year, but the tax increase in annual turnover in comparison with the annual turnover of pirmstaksācij or its annual turnover, which is before the pirmstaksācij of the year, up 30 percent. (32) If the taxable person on micro-tax annual report quarter applied part 2.1 or 3.1 this article as predicting that tax period will not exceed that limit, it will not apply the second and third subparagraphs the prescribed rate. If then in a subsequent taxation year quarterly this article 2.1 or 3.1, part limitations are exceeded, the taxable person concerned of the micro-enterprises for the next quarter of the tax period shall be applied in the second or third of the rate set out in part a, as well as clarify the previous taxation year's quarterly statements, application of the second and third subparagraphs the prescribed rate. "; adding to the fourth part of the second sentence, after the words "after the termination of the" with the words "as well as the fact that the amount to be paid to the employee for the annual paid vacation time is calculated according to the rules of labour law"; to supplement the article with the fifth, sixth, seventh and eighth by the following: "(5) micro taxable person not later than 15 days from this statutory declaration for a taxation year in the last quarter contributions budget submission in a micro tax 50 € if the taxation period (calendar year) micro-enterprises was not calculated in turnover or micro amount of duty does not exceed eur 50. (6) a taxable person micro-this article does not apply to the fifth part of the taxation year in which the economic activity (commercial) and the year in which the economic activity is terminated or completed the process of liquidation. (7) If, specifying the previous tax period, the tax quarterly Declaration to the micro-enterprises, have exceeded this law article 1 point 1 of "b" or "c" in subparagraph or article 2 in part four of this restriction: 1) the taxation period in which the tax return by the micro-enterprise clarification is one of those exceeded the limits applicable to article 6 of this law in the second, third or fourth part concerned in excess of the micro-tax rate; 2) coming tax periods in which the taxable person micro wrongfully used the taxable status of micro, micro-enterprise, the tax rate in the tax period is 20 percent of the turnover. (8) If a taxable person shall submit a micro micro quarterly tax return for any of the previous tax period with the delay and is found in any of the previous taxation period quarter have exceeded this law, article 1, paragraph 1, "b" or "c" in subparagraph or article 2 in part four of this restriction and the micro is the taxable person does not reasonably have saved taxpayer status of micro-enterprises, in the tax period that is one of those exceeded the limits of the taxable person micro-entities apply the seventh part of this article paragraph 1 specified micro-tax rate, while the subsequent taxation periods — the seventh part of this article, defined in point 2 a micro tax rate. " 7. Supplement article 10 with the third subparagraph by the following: "(3) If the employer of this law article 3, third paragraph, the order is not warned employees about tax policy changes, the employer of the employee calculated gainful employment income calculation payroll tax law" on personal income tax "in the form prescribed and state compulsory social insurance contributions to the law" on State social insurance "the worker and the employer established and paid in payroll tax, budget and carry out State social security payments (both the employer's and employee's share) from its own resources for the period from the date on which the employer has lost the taxable status of micro-enterprises, until the past month, since the employee has received a warning by the employer. " 8. Transitional provisions: replace the words "transitional provisions" with the words "transitional provisions"; believe the current transitional provisions the transitional provisions of the text of paragraph 1; replace the transitional provisions in paragraph 1, the number and the word "2015" with a number and the word "2020"; transitional provisions be supplemented with 2, 3, 4, 5, 6 and 7 of the following paragraph: "2. This Act article 1, paragraph 1, subparagraph e shall enter into force on 1 July 2014. To apply micro-enterprises in the profits of a partnership are subject to tax, the application of micro-enterprises of this law article 6, third paragraph down micro-tax rate. 3. Article 2 of this law in the seventh and eighth paragraph shall enter into force on January 1, 2015.
4. where the micro-enterprise to have issued taxable employee loan of micro-enterprises to 31 December 2013, an employee in the micro for this loan shall apply the law "on personal income tax", the transitional rules 103 and 104, 105.106. 5. This law, article 2.1 of the sixth, seventh and eighth paragraph shall enter into force on 1 July 2014. 6. Amendment of article 6 of this law in the first paragraph of article 6, paragraph 1 and shall enter into force on January 1, 2015. 7. Article 6 of this law, the fifth and sixth example, starting with the tax period from 1 January 2014. " The law shall enter into force on January 1, 2014. The Parliament adopted the law in 2013. on 6 November. The President a. Smith 2013 in Riga on November 27.