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; 2013, no. 194) the amendments are as follows: 1. Article 1: turn off the first part of paragraph 2; to turn off the second paragraph, the words "fixed-income tax". 2. Article 3, third paragraph: Add to part with a 14.1 point as follows: "for the pension income equivalent to 141);"; Add to part with 23, 24 and 25 as follows: "23) income from life insurance pensions (occupational pensions with the accumulated capital according to the State funded pension Act), formed from the insurer's bonuses granted; 24) income comparable to loans; 25) reduced loan interest income generated. " 3. turn off 4 of the first paragraph of article 3, the words "fixed income tax and". 4. To make article 6 by the following: "article 6. Restrictions to the payer 1. every citizen of the Republic of Latvia can only have one payroll tax booklet (booklet), which is granted by the State revenue service. The book is to be lodged at the same income after paying the check. Micro-the employee is not entitled to submit the book income generating site. 2. the Cabinet of Ministers shall lay down the book and the procedures for submission to be included in the booklet, as well as the order in which the State revenue service provides information to the employer or another institution of changes relating to the taxable person the applicable relief. " 5. in article 8: supplement article with 2.9 and 2.10 part as follows: "2.9 believes that the Corporation Board member received the taxable income, which comply with the regulations set the minimum monthly wage around the relevant taxation year month when a corporation has no been no employees or members of the Management Board, taking consideration which is not less than the statutory minimum monthly wage of about When: 1) pirmstaksācij year the Corporation had no employees or members of the Executive Board, taking into consideration that each month of the year of the pirmstaksācij is not less than the statutory minimum monthly wage, and the Corporation's turnover has exceeded the statutory 12 minimum monthly salary multiplied by a factor of about 3.3; 2) tax year the Corporation's turnover. part of this article 2.9 2.10 does not apply if a member of the Board of the Corporation, which meet the criteria referred to in paragraph 2.9, as Board member in another Corporation in a month earns a consideration which is less than the statutory five minimum monthly wage, and both companies are members of the group "the law on corporate income tax". "; Supplement third with 10.1 points as follows: "retirement income 101) comparable;"; make the third subparagraph of paragraph 16 as follows: "16) agricultural service cooperative society and forestry services cooperative society (that meet certain eligibility criteria) in excess of the allocated members which are established in accordance with the law on corporate income tax;" Supplement third with 20.1, 20.2 and 20.3 points as follows: "201) income from life insurance pension (accrued pension funded capital according to the State funded pension Act), formed from the insurer's bonuses granted; 202) income comparable to loans; 203) reduce the loan interest income generated; "; to supplement the article with the thirteenth and fourteenth part as follows: "the meaning of this law 13 retirement income is comparable to the insurance compensation that the insured is paid under a life insurance contract for pensions (occupational pensions with the accumulated capital according to the State funded pension Act). 14. within the meaning of This Act, a natural person owned the growing alienation of the forest cutting and at the disposal of the resulting timber income is an income that accrued by selling branches, which are designed for and obtained consists out of woodland, cleared owned agricultural land of the brush or forest felling in developing. " 6. To supplement the law with 8.1 and 8.2 of the article as follows: "article 8.1.  Income treated as loans 1. income, except for in the second paragraph of this article, in certain cases, be assimilated to the loan (part of it), what physical person that loan does not take economic activities not released six months after the loan agreement in a specific loan repayment period, but not longer than 66 months from the date of issue of the loan. 2. income should not be assimilated to: 1) one lender's loans (including loans) not exceeding euro 1500; 2) loan that was issued for natural person, or the spouse with the persons in the relationship up to the third degree of the civil code, to cover the costs of treatment of this law article 9, first paragraph, point (d) ' 35 ", within the meaning of subparagraph or educational expenses this law, article 9, first paragraph 35" c "within the meaning of subparagraph, if the loan received Cashless settlement form and its use for treatment or education loan recipient justify the following in his possession documents : a) prescription or conclusion, proving the need for medical treatment (is in the possession of the taxable person, starting from the day the loan is received), b) justification documents that certify the loan amount spent two years from the date of receipt of the loan, the loan agreement specified medical or educational purpose; 3) loans, which the natural person issued by a person with whom to associate marriage or kinship up to the third degree of the civil code. 3. the loan agreement, the criteria for the determination of taxable income for the purposes of the application of this article in accordance with the ninth or tenth if the natural person that loan does not take economic activities, loans provided by the merchant, the individual company (farmer or fisherman's farmstead), cooperative society, a non-resident permanent representation, society, Foundation, organization, physical person who registered to the State revenue service as operating agent, or on a contractual basis brings together two or more persons are: 1) the loan agreement shall be concluded in writing; 2) loan is issued for non-cash form of settlement and repayment of the loan is to be made Cashless settlement; 3) specified in the loan agreement, the period of repayment of the loan is not more than 60 months; 4) on the date of issue of the loan, the lender does not have tax debt older than one month from the statutory payment of tax; 5 the maximum loan amount) (total) does not exceed the product obtained by 30 percent of the borrower's average monthly gross income to the lender in the last 12 months up to the date of issue of the loan multiplied by 60, but if the borrower-owner (member member) does not generate income from the lender, the maximum loan amount, not exceeding the applicable lender the borrower's equity amount (according to the last approved annual report); 6) all lenders loan amount provided by the natural persons who take loans to economic activities, does not exceed the lender's equity (according to the last approved annual report). 4. If the natural persons who take loans to economic activities, the loan contract is concluded with non-residents, who have no other Member State of the European Union or the European economic area country resident, and the lender is located, is either created or established in the country, to which Latvia is not closed and the entry into force of the Convention for the avoidance of double taxation and the prevention of fiscal evasion, or low-tax or tax-free country or territory , the loan agreement must be concluded in the form of a notarial deed. 5. Information for the State revenue service on one lender's taxation year during the natural person issued the loans amount (total) one natural person exceeds 15 000 euros, or for loans amount (total) pirmstaksācij of the year does not exceed 15 000 euros, but together with the tax year in loans exceeding 15 000 euro, as well as information on the conclusion of the loan agreement and the loan amount up to pēctaksācij of June 1, the Cabinet of Ministers in the order and to the extent provided : 1) lender, if it is a merchant, the individual company (farmer or fisherman's farmstead), cooperative society, a non-resident permanent representation, society, Foundation, the Organization, a person who registered to the State revenue service as operating agent, or on a contractual basis, joined together by two or more persons; 2) person or the same individual-lenders if the borrower is a natural person, resident, who did not provide his own loans to economic activities, or non-resident, or, in other cases. 6. the information laid down in the fifth subparagraph, be provided, even if the lender issue a natural person a new loan in addition to the loan (total), of which the State revenue service already provides information and previously provided the loan portion outstanding on the date of issue of the loan exceeds 15 000 euros. 7. the borrower can not give State revenue of the fifth subparagraph of this article, (2) and the information referred to in the sixth subparagraph, if the lender to the borrower by marriage or kinship up to the third degree of the civil code. 8. If the loan agreement came into force does not coincide with the date of the transfer of money, the loan is considered the date of issue of the money transfer (also included), or the date of payment. If one lender's physical person total loans of more than 1500 €, the first part of the loan repayment period shall begin with the date of issue of the loan, with the issue of which the total amount of loans exceeds the 1500 euro. 9. If the income treated as a loan and the loan contract will comply with the third paragraph of this article, the criteria or if the lender is a natural person, which provides loans to their economic activities, or non-resident, received the outstanding portion of the loan shall be assimilated to the taxpayer's taxable income (gross income), which is calculated from taxable personal income tax in accordance with article 15 of this law the rate provided for in the second subparagraph and in the cases stipulated by law, with article 15, part of the ninth added rate. 10. If the income treated as a loan and the loan agreement does not meet the criteria laid down in the third subparagraph, received the outstanding portion of the loan, shall be assimilated to the taxpayer's income after tax. The lender calculates the Bill — borrowers — taxable income and then apply this law article 15 the rate provided for in the second subparagraph and in the cases stipulated by law, article 15 of this law, part of the ninth added, as well as from its own resources paid to the budget of the tax under article 17 of this law. 11. If the income treated as a loan and the loan agreement does not correspond to the fourth paragraph of this article that the condition or physical persons — borrowers — has not provided information in accordance with the fifth subparagraph of this article, shall be treated as income for the loan, considering that income is gained from loan finding day (if to this day not made repayment of the loan). If the loan is taken finding tax audit (audit) and the law does not cover the State revenue service, believes that income is gained from the last day of the tax period for which the tax audit is carried out (audit). 12. If the payer-resident loan repayments made after the lender (the income the paying agent) for this income in accordance with the procedure laid down in the law are sent to the State Revenue Service statement of income, the taxable paid: resident shall inform in writing the State revenue service as income assimilated to the repayment of the loan by adding it released documents. 13. If the payer-resident after the tax year the income declaration carried out in repayment of the loan is assimilated, this law is entitled to submit the relevant tax year specified in the Declaration and ask for the State revenue service shall repay the excess amount of tax. 14. If the payer — non-residents make the loan reimbursement after the lender (the income the paying agent) for this income in accordance with the procedure prescribed by law has sent State revenue statement of revenue and paid after a tax payer-resident law can submit tax year the Declaration and ask for the State revenue service shall repay the excess amount of tax. 15. If a lender, merchant, individual company (farmer or fisherman's farmstead), cooperative society, a non-resident permanent representation, society, Foundation, organization, physical person who registered to the State revenue service as operating agent, or on a contractual basis brings together two or more persons — a claim referred to in this article, it assigns the calculation of taxable income in accordance with the tenth and paid tax in the budget, no later than the month of the CMR following the claim month, fifth day. 16. in the first paragraph of this article down the loan repayment period stops natural persons — borrowers of the insolvency proceedings on the date of the insolvency process. If the Court, upon completion of the obligations laid down in the law of insolvency the deletion procedure, take a decision on the release of a debtor from the remaining debt obligations specified in the individual plan discharge liabilities, loans (part of it) is not treated as income in accordance with the procedure laid down in this article, but paying the income gained by this law shall be applied to article 9, first paragraph, the exemption provided for in point 4.2 bi. 17. the provisions of this article shall not apply if the lender is a credit institution or Credit Union, or a corporation that has received a special permit (license) consumer lending services.
Article 8.2. Reduce the loan interest income generated 1. Natural person to whom the loan is issued by the merchant, the individual company (farmer or fisherman's farmstead), cooperative society, a non-resident permanent representation, society, Foundation, organization, physical person who registered to the State revenue service as operating agent, or on a contractual basis brings together two or more persons (referred to in this article, the lender) if that natural person shall not take loans of their economic activities , reduce the loan interest payments generated income is defined as the positive difference between the interest payments, calculated by applying to the loans issued by the Bank of Latvia pirmstaksācij year fixed domestic non-financial companies issued loans the weighted average annual interest rate of loans issued in the relevant currency of the pirmstaksācij year, multiplied by the coefficient 0.7 (hereinafter referred to as the notional market price), and according to the loan contract for the tax year calculated interest payments. 2. The first paragraph of this article, the lender can be both resident and non-resident. 3. If the lender in accordance with the law on taxes and duties "is obliged to provide information on transactions with related parties, the lender lower the loan interest payments generated income is defined as the positive difference between the law on taxes and duties" conditions calculated interest payments under the loan agreement and the tax year calculated interest payments. 4. If reduced loan interest payments of income, determined in accordance with the first paragraph of this article, and income, determined in accordance with the third paragraph of this article is different, for a reduced loan interest income generated by the smaller of the two is considered. 5. If the loan is to be treated as income under this Act for income article 8.1 shall be considered also as defined in the loan agreement, but in fact the unpaid interest payments (interest charges unpaid part). 6. If the loan is granted for a period of less than a calendar year, the first paragraph of this article shall be determined in proportion to the number of months specified in the loan agreement to the loan repayment period. 7. The provisions of this article shall not apply to interest payments on the loans, which are issued by a credit institution, a Credit Union, or a corporation that has received a special permit (license) consumer lending services. 8. The provisions of this article shall not apply if the lender is an individual company (farmer or fisherman's farmstead), but the borrower — the individual company (farmer or fisherman's farm) owners. " 7. in article 9: make the first part of paragraph 4 by the following: "4), which claims paid in the Republic of Latvia registered insurance companies, established and operating under the supervision of insurance companies and their law, as well as the other Member State of the European Union or the European economic area country registered insurance companies, established and operating in accordance with the relevant Member State of the European Union or the European economic area country laws except the rewards paid pursuant to: a) the life, health and accident insurance contract concluded in the interest of the insured's employer (or other policyholders: the legal entity), the insurance contract comes the end of the contract or agreement before breaking, or b) life pension insurance contract (with accumulated pension capital funded under the State funded pension law); "; Add to paragraph 7 of the first paragraph after the word "bodies" by the words "or the duties of elected post, in which the person appointed, on the basis of the Saeima, the Cabinet of Ministers or local Government Council decision"; make the first part of this paragraph 33:33) "income from real property disposition of the taxpayer's property (from the days when the real estate is registered in the land registry) is longer than 60 months, and at least 12 consecutive months (above 60-month period) to transfer the date of conclusion of the contract is declared by a person's residence (which is not declared as an additional address of payer). If real property that is seized, is inherited in contractual or statutory wills from the physical persons by paying Associates marriage or kinship up to the third degree of the civil code, the meaning of this article shall be treated as real property is taxable property from the day when the real estate is registered in the land registry as a testator's estate; " to supplement the first part with a 33.1-point as follows: "331) income from real property disposition of the taxpayer's property (from the days when the real estate is registered in the land registry) is longer than 60 months 60 months and last until real estate transfer has been paying only real estate. If real property that is seized, is inherited in contractual or statutory wills from the physical persons by paying Associates marriage or kinship up to the third degree of the civil code, the meaning of this article shall be treated as real property is taxable property from the day when the real estate is registered in the land registry as a testator's estate; " to supplement the first part with a 21.3-point as follows: "342) income from the alienation of immovable property (the property is registered in the land registry as the only taxable real property), if the income is invested in new functionality like real property within 12 months from the transfer of immovable property or real property disposal;" replace the first paragraph in the introductory part of paragraph 35.1 number "2014" with the number "2016"; to supplement the first part with a 21.9-point as follows: "352) income generated by the insolvency law of the obligations set out in the deletion procedure the court deciding on the debtor's exemption from the residual debt obligations as well as to the principal sum related deleted fine, penalty, or interest on arrears;"; Add to article 8.1 and 8.2 part with the following: "the application of this article 8.1 the first part of paragraph 33, if the person is a Latvian nationality, residing outside of Latvia for more than six months and with the consular or diplomatic mission or directly to citizenship and Migration Affairs Administration has announced their residence abroad according to the population register Act, at that period of time in which the real estate was a declared place of residence of the person (12 months) is any sum 12 months within the last 60 months before the day on which the contract of alienation. 8.2 If the person is registered in the land register several real estate objects, then, for the application of the first paragraph of this article 21.3 points, State revenue service, based on the application of the payer, whether a set of objects that make up a single real estate apartment property law. If the real property in accordance with the first subparagraph of article 21.3 points is acquired before the seizure, during the month following the taxable income from capital gains generating shall inform the State revenue service. " 8. Article 10 of the Present fifth paragraph by the following: "5. the first paragraph of this article, 1., 2., 3., 4. and 5. the expenditure referred to in paragraph 1 shall not apply to micro-micro-taxable income to the employee and owner of micro-enterprises, income applicable to article 15 of this law 3.1 and the seventh part of the tax rate and income for comparable loans. This article is referred to in the first subparagraph shall not apply to expenses operating income which is paid patentmaks. " 9. Article 11: turn off the tenth; turn off the nineteenth; to supplement the article with the twentieth and twenty-first paragraph by the following: "20. Person who performs economic activity and operating income determined in accordance with this article, however, can be patentmaks or micro taxable person. 21. the twentieth part of this article shall not apply to the taxpayer that operating income determined in accordance with the twelfth. " 10. Add to article 11.1 of the fourteenth part as follows: "14. The taxable person carries out economic activity and operating income determined in accordance with this article, however, can be patentmaks or micro taxpayer." 11. Turn off the eighth article 11.5 of the words "fixed income tax or". 12. the third paragraph of article 7.3: Add to paragraph 1 by the word "result" with the words "the owner of the farm"; Add to paragraph 2 by the words "operating revenues" with words and figure "but not less than 2845.74 per year"; Replace in paragraph 2, the words "of the European agricultural guidance and guarantee fund receive support as a young farmer" with the words "receives national or EU support payments to agriculture and rural development as a young farmer". 13. off 11.8 article. 14. in article 7.4: Add to the eleventh part with point 4.1 as follows: "41) income from life insurance pension (accrued occupational pension with capital, according to the State funded pension Act), formed from the insurer's bonuses granted;" Supplement to the twelfth Word and figure "except this article 12.1, part case"; Add to article 12.1 of the part as follows: "If the dividend income of 12.1 is also calculated during the taxation year of the dividend amount of emergency for which this law has been paid personal income tax on taxable income from dividends is determined as the estimated dividend and taxation year of the dividend calculated exceptional difference." 15. Article 11.10: put fourth by the following: "4. the person who conducts economic activities and paid for it, while patentmaks can not be economic performer that operating income determined in accordance with this law, 11 (with the exception of article 11 of this law the twelfth part) or 11.1 article, or micro taxable person. '; adding to the seventh paragraph after the words "the payer" patentmaks with the words "including the reduced patentmaks of the payer; Add to article at the eighth, ninth, tenth, eleventh and twelfth, as follows: "8. The reduced patentmaks is patentmaks type: single fixed fees, which include personal income tax payments for individuals in any economic activities from the second paragraph of article 1, 2, 3, 4, 7 and 8 in the areas of economic activity. 9. individual income tax payer is entitled to pay reduced patentmaks, if the following conditions are met: 1) it has been granted an old-age pension (including premature); 2) its operating income in the year of the pirmstaksācij not exceed 3000 eur; 3) it corresponds to this article, the fourth and fifth conditions; 4 it's not the payroll tax). 10. The reduced patentmaks is 17 euro a year, or nine per semester. Reduced patentmaks is a final tax payment for calendar year or six months of the calendar, and it is not repayable to the payer, unless the State revenue service shall decide on the refusal to register a natural person as the payer of reduced patentmaks. 11. The reduced patentmaks the register of the State revenue service. Individual registration application submitted to the patentmaks for reduced state revenue and undertake the payment of reduced patentmaks the State budget account. 12. If the payer of reduced patentmaks about any business justification document is not external, internal source document can not cook, but the revenue accounting records shall specify the information about the transaction, if it can be identified. If the parties to the merger cannot be identified (for example, income from the sale of products on the market), revenue accounting register indicates a record number, the date, a description of the transaction, the transaction amount for a day or a week of total revenue. Revenue accounting records kept for a period of five years from the date of the last entry made therein. If the revenue accounting records in paper form in the registry, so the page number from the beginning of the taxation year in ascending order, the cauraukl, on the last page, indicates the number of pages and is certified by the signature of the person. " 16. in article 12: make a fifth by the following: "5. the persons who have been granted a pension (including bonus at pension insurance seniority accrued up to 31 December 1995) or recalculated pension after January 1, 1996, according to the law "on State pensions" or retirement pension, or a special State pension according to the laws of the Republic of Latvia, or pension under foreign laws or concluded a lifetime pension insurance contract (with the accumulated pension capital funded by national occupational pension Act), the non-taxable minimum is 2820 per year, except as provided for in this article. "; replace the words "the ninth part of the tax rate and income that are paid or patentmaks fixed income tax does not apply to" with the words "tax rate, comparable to the income loans and income which is paid, not patentmaks"; to supplement the article with the eleventh subparagraph by the following: "11. A taxable person who concluded a contract of life insurance pension (accrued pension funded capital according to the State funded pension Act) in the fifth subparagraph of this article, determine the non-taxable minimum does not apply to retirement income comparable to the cost of the site." 17. Article 13: to complement the second paragraph after the word "third" with the words "the fifth and sixth"; to supplement the first sentence of the third paragraph after the words "taxable income" with the words "(except for survivor's pension granted in accordance with the law" on State pensions ")"; replace the third paragraph, the words "tax rate, and income, for which you pay patentmaks or fixed income tax" with the words "tax rate, comparable to the income loans and income which is paid patentmaks"; supplemented with the sentence following part 3.2: "If the parents jointly exercise custody and cannot agree on which of them eligible for relief for dependants, relief for dependants applies the taxpayer — parents, who noted the decision of the family courts of parental disagreement in the operative part of the resolution." to supplement the article with the fifth, sixth and seventh subparagraph by the following: "5. The payer shall not apply the first subparagraph of paragraph 1 in relief on the part of the tax period (calendar month), in which the first paragraph of this article referred to in paragraph 1 the person receive on taxable income, which is higher than the tax benefit of the month and apply this law article 15, second paragraph, the rate of duty laid down. 6. a person must not apply the first subparagraph of paragraph 1 in relief for the entire tax year, if the first part of this article, paragraph 1 of the tax year of the person during the permanent has received taxable income that exceeds the prescribed amount of annual tax relief and who apply this law article 15 3.1 or the seventh part of the tax rate. 7. a person must not apply the first subparagraph of paragraph 1, if the benefits laid down in the first paragraph of this article referred to in paragraph 1 the person is registered in the commercial register as an individual merchant or State revenue service as economic analyst, is the owner of the farm or company board member, or prokūrist, as well as any other person occupying positions which give entitlement to compensation. " 18. in article 14: adding to article 1.1 of the part as follows: "the first part of this article 1.1 conditions apply even if this law article 10 paragraph 2 of the first paragraph of the above eligible expenditure paid by the paying spouse, child, grandchild, one of the parents or grandparents, but this law, article 10, first paragraph, point 5 and 6 of the above eligible costs: paying spouse."; make the second paragraph by the following: "2. in the light of the documents submitted by the taxable person, as well as on the basis of the State revenue service, the information received from institutions and other public records, the State revenue service record, or refuse to record in tax relief items." 19. in article 15: replace the second and 2.1 part number "25" with the number "22"; turn off the fifth; to supplement the article with the ninth subparagraph by the following: "9. where the person received income in accordance with article 8.1 of the Act and the date of issue of a loan is the lender's employee, or a member of the Council of the Board, in addition to the income in question in the second paragraph of this article, the stated rate of 22 percent is applied additional rate." 20. Supplement to the fourteenth, article 16.1 fifteenth and sixteenth part of the following: "income generating 14 day 9 of this law, the first paragraph of article 34.2 of the income referred to in paragraph considers the next day after day when rolled down my 12 months of real estate transfer, if the actual income generating day has been no later than this date.  If the actual income generating day was later on a day when 12 months elapsed from the real estate transfer, income generating the day determined in accordance with the fourth paragraph of this article. 15. Where, in accordance with this law, article 8.1 income treated as loans or in accordance with this law, article 8.2 fifth has not paid the loan interest generated income, this income generation (the cost of) a day considered the last day of the sixth month after the loan agreement set out in the loan repayment period or the last day 66 months (from the date of issue of the loan), if the loan agreement in the loan repayment term exceeding 60 months. If the failure to comply with this law, in article 8.1 of the fourth or sixth terms, income generating the day determined in accordance with article 8.1 of the 11th. 16. in accordance with this law, the first paragraph of article 8 set a reduced loan interest income gain would (cost) day of each tax year is considered the last day. " 21. in article 17: Add to tenth with a 5.1 point as follows: "comparable to the pension income 51);"; make the tenth parts 18 as follows: "18) income of the life insurance contract entered into with the accumulation of assets and income from a lifetime pension insurance contracts (with the accumulated pension capital funded by national occupational pension Act), formed from the insurer's bonuses granted;" Supplement 10 to 20 the following: "20) income comparable loan if the loan agreement does not comply with this law, the third paragraph of article 8.1 criteria or if loan assignment, applied this law, fifteenth part of article 8.1."; Express 11.5 part as follows: "the eleventh part of this article 7.1 of the rules on notification of the physical person amounts paid for the service to the payer can not apply: 1) a credit institution and an investment firm — return on capital, including capital gains, if the credit institution is issued or sent to the parties — taxable persons — account statements for the tax year the income from capital; 2) insurance company — return on capital, including capital gains, retirement income and assimilated other taxable personal income tax amounts that are not related to the employment relationship, if the cost is done with credit institutions via the money transfer and the calculated tax insurance company indicates money transfer description. "; replace the twelfth part of the numbers and the words "14, 15, 16, 19, 20, 21 and 22" with numbers and the words "14, 14.1, 15, 16, 18, 20, 21, 22, 23, 24 and 25."; replace the seventeenth figure "25" in part with the number "22"; replace the nineteenth part number "25" with the number "22". 22. Article 18 off the ninth. 23. Article 19: Supplement to article 2.1, 2.2 and 2.3 of part as follows: "a person who has registered 2.1 as the operating carrier, not later than 15 days from this statutory declaration the day contributions budget of 50 euro, if the tax year has not been taxable income from a business or if the calculated tax amount of the operational taxable income does not exceed eur 50.
2.2 2.1 of this article do not apply to persons who have made tax year individual income tax payments, or State social security payments for the employees or the State social insurance contributions for themselves as self-employed persons. 2.3 2.1 part of this article shall not apply to persons for the first taxation year in which the registration of economic activities, and for the next tax year, as well as the year in which the economic activity is terminated or completed the process of liquidation. " turn off 3.1; Add to sixth with point 7 by the following: ' 7) income in loan repayments equivalent to the lender, as well as with loan-related interest charges. " 24. Supplement article 3.1 part with the following sentence: "this tax reduction arrangements also apply for the tax attributable to taxable and paid on foreign corporations during the tax year calculated extraordinary dividends." 25. To supplement article 26 with the seventh subparagraph by the following: "7. The reduced patentmaks netting in the budget in the third paragraph of this article." 26. in article 28: adding to paragraph 4 after the words "eligible costs" with the words "as well as the cases stipulated by law: other expenses "; exclude paragraph 9; turn off paragraph 11, the words "fixed income or taxable"; turn off the points 13 and 14. 27. Article 29: adding to the first part of paragraph 7 as follows: "7) if the employer's registered office is situated in the city of the Republic of Latvia or in the municipality's opinion, the Finance Ministry has concluded a contract for the personal income tax revenue collection in the special procedure, use an electronic population register service to determine whether the employee's taxation year the declared place of residence on January 1 at 00.00 the Latvian city or district area where the employer has his registered office. "; make the second paragraph by the following: "2. Transfer (off) the budget tax from employers, not withholding it from the employee, is prohibited, except for the sanctions, which the employer must pay for tax law violations, this law 11.11 article 8.1 and provided herein, as well as through tax revisions where the calculated tax amount is impossible to withhold from the employee or beneficiary income." 28. Turn off the second paragraph of article 32.1. 29. the transitional provisions: Express 52 as follows: "52. taxation Of individual income tax exempt according to the law on the support of the unemployed and jobs seekers unemployed status obtained for natural persons, the 2010 2011 2012, 2013, and 2014 in the income obtained from the European Social Fund operational programme" human resources and employment ' or the State budget funds for active employment measures employment public agency qualified for scholarships or benefits. "; to make 90. point as follows: "90. amendments article 15 of this law, the second and 2.1 and article 17 the seventeenth and the nineteenth part for the number" 25 "to the number" 22 "shall enter into force on January 1, 2016. 2014 and 2015. tax year this law article 15 the second and 2.1 and article 17 of the seventeenth and the nineteenth part of the application of the tax rate is: 1) 2014 tax year — 24 percent, and that rate is applied to calculate the personal income tax for the 2014 tax year; 2) 2015. tax year — 23 percent, and that rate is applied to calculate the personal income tax for the taxation year 2015.. "; Replace in paragraph 91 of the name and the number "and 2015." with numbers and the word "2015 and 2016.."; Add to paragraph 94 after the number "13" with numbers and the word "2014, 2015 and 2016.."; transitional provisions be supplemented with 96, 97, 98.., 99, 100, 101, 102, 103.., 104, 105, 106.., 107 and 108 of this.: 96. "this law, in article 1, first paragraph, point 2 of the exclusion amendments article 1, second paragraph article 4, first paragraph, point 3, in the fifth paragraph of article 10 with respect to the words" or fixed income tax "exclusion, the eighth article 11.5, 11.8 for the exclusion of article amendment to article 12, the ninth part in relation to the word "or fixed income tax" exclusion, the third paragraph of article 13 with respect to the words "or fixed income tax" exclusion, article 15 of the fifth subparagraph, article 18, ninth subparagraph, article 3.1 and article 28 of part of paragraph 9, amended by the exclusion of article 28 paragraph 11, as well as article 13 and 14 the exclusion paragraph shall enter into force on January 1, 2016. 97. By 1 January 2014, are no longer registered in new fixed-income tax payers. 98. A taxable person carrying on economic activities and pay a fixed income tax, while there can be economic performer that operating income determined in accordance with this law, 11 (with the exception of article 11 the twelfth part) or 11.1 article, patentmaks or micro-tax payer. 99. A taxable person carrying on economic activities and operating income determined in accordance with this law, 11 (with the exception of article 11 the twelfth part) or 11.1 article while can't be fixed income taxable. 100. the amended article 6 of this law, the second paragraph of article 14 and the second subparagraph of article 32.1 exclusion shall enter into force on 1 June 2014. 101. a sole proprietor or a natural person individual owned company (also a farmer and fisherman's farmstead) registered and carry out economic activities in the special assisted area to which such status was valid until 31 December 2012, such natural persons tax year operating losses incurred during a period when the site was special assisted area status, continues to cover the chronological order of the next six tax year taxable income of economic activity. Revenue, expenditure and cost as well as the size is determined in accordance with article 11 of this law. 102. a sole proprietor or a natural person individual owned company (also a farmer or fisherman's farmstead) registered and carry out economic activities in the special assisted area to which such status was valid until 31 December 2012, according to this law, article 11, third subparagraph, point 4 of the scrapped fixed asset depreciation, calculated in accordance with the law "on enterprise income tax" in article 13, first paragraph, point (version 9. valid on 31 December 2013). 103. The borrower until 30 June 2014 to provide national revenue loan information (part), which has been issued and has not been repaid to 31 December 2013, if the outstanding loan (its part) from one lender of more than 15 000 euros. This information includes the lender and the borrower's name or names, the taxable person's ID number or registration number, as well as information on the date of issue of the loan, the outstanding share at 31 December 2013 and the repayment period. Information should not be provided on loans if the lender and the borrower are bound by marriage or kinship up to the third degree of the civil code, as well as if the lender is a credit institution or Credit Union, or a corporation that has received a special permit (license) consumer lending services. 104. in determining the total amount of loans in accordance with this law, the fifth paragraph of article 8.1, the lender's total to one natural person the amount of loans (the borrower from one lender loan amount received) also included loans (part) that natural person is issued and outstanding at 31 December 2013 and up to 15 000 euros. 105. where a loan (its part) natural person is issued to 31 December 2013, is not treated as income, except for the transitional provisions laid down in paragraph 106. 106. If the information on loans (part) that natural person provided to 31 December 2013, had to give, but give a transitional provisions this law 103. in accordance with the procedure laid down in point, these loans equates income gained in 2014 on January 1. If the tax administration after 31 December 2016, during examination, finds that the undeclared, 31 December 2013 received the loan is not repaid, it is assumed that income gained from the last day of the tax year for which the taxpayer or the tax administration can clarify the taxable income in accordance with the law on taxes and duties ". 107. Article 8.2 of this law shall also apply to loans that are issued to a natural person 31 December 2013 and that it does not take its economic activities, and that it is provided by the merchant, the individual company (farmer or fisherman's farmstead), cooperative society, a non-resident permanent representation, society, Foundation, organization, physical person who registered to the State revenue service as operating agent, or on a contractual basis, joined together by two or more persons. 108. this law article 7.3 paragraph 3 of part three of the criteria does not apply from 2014 July 1, 2016 July 1. " 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.