Amendments To The Cabinet Of Ministers On 26 September 2006, The Provisions Of The Law "793" On Personal Income Tax "rules Of Procedure"

Original Language Title: Grozījumi Ministru kabineta 2006.gada 26.septembra noteikumos Nr.793 "Likuma "Par iedzīvotāju ienākuma nodokli" normu piemērošanas kārtība"

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/160971

Cabinet of Ministers Regulations No 513 Riga, July 24, 2007 (pr. No 42 31) amendments to the Cabinet of Ministers on 26 September 2006, the provisions of the law "793" on personal income tax "for the application of the rules" Issued in accordance with the law "on personal income tax" in the third subparagraph of article 3, paragraph 12 of the "a" section, article 4, first paragraph, (4) and (5), article 8, fifth subparagraph, article 9, first paragraph, paragraphs 16 and 17, article 10, first paragraph, point 4 11. the third paragraph of article 15, article 17, paragraph 2 of part 11, the second paragraph of article 38 and article 39 of the

Make the Cabinet of 26 September 2006, the provisions of the law "793" on personal income tax "for the application of the rules" (Latvian journal, 2006, nr. 156) the following amendments: 1. provisions supplementing the picking grounds behind the numbers and the words "article 4, first paragraph, (4) and (5)" with the figures and the words "article 8 of the fifth". 2. Delete paragraph 19.1. the words "representations or". 3. Delete paragraph 20, the words "missions or". 4. Replace paragraph 30, the words "the law" on insurance contracts "with the words" the law "on insurance" agreement ". 5. Replace paragraph 32, 33, 35 and 36 of the third sentence in the second sentence of paragraph number "180" with the number "300". 6. Replace paragraph 37 in number and the words "in paragraph 34" with a number and the word "32". 7. Delete paragraph 39, the words "personal palīgsaimniecīb, backyard farms, farmer or fisherman's farm". 8. Add to 43 after the word "included" with the words "tax payer". 9. To complement the 50 with the second sentence by the following: "on the learning journey is seen as coming to training conferences, seminars, which take place in other place outside educational institutions." 10. Amend paragraph 53. 11. Replace paragraph 54, the words "articles (things)" with the words "thing (tangible or intangible)". 12. Put 58 as follows: "58.56. These rules and those referred to in paragraph 57 rules do not apply if the taxpayer's economic activity is real estate trade, construction or establishment's joke, which does not include leasing or letting." 13. Add to paragraph 63, the second sentence after the words "shall be considered as" with the words "date of issue of the certificate of inheritance or". 14. Delete paragraph 69. 15. Add to 71 after the words "Member States of the European Union" by the words "or the European economic area countries". 16. To supplement paragraph 83 behind the words "Member States of the European Union" by the words "or of the European economic area". 17. Delete 94, 95, 96 and 102 points. 18. To supplement the provisions of the following paragraph 115.1: "applying the law of 115.1 article 17 part 9.2, the employer shall submit to the State revenue service of the foreign tax administration's declaration that, in accordance with the requirements of the laws of the Latvian permanent representation of the employer is established in the country concerned and the workers ' employment income is taxed by the foreign income tax. An individual's permanent representation on the basis of earned income for employer specifies a separate communication on the payroll tax, in accordance with Cabinet of Ministers 2 May 2000 No 166 of the rules "rules for the individual income tax accounts and statements" annex 1 ". 19. Replace paragraph 116, the words "income-paying merchants, cooperative society" with the words "income-paying merchants, the individual company (also a farmer or fisherman's farm), cooperative society". 20. Replace paragraph 118, the number "53" with the number "124.1". 21. Replace the words "in paragraph 121 of the paying agent-income trader, cooperative society" with the words "income-paying merchants, individual entity (also a farmer or fisherman in household), cooperative society". 22. Replace the words "in paragraph 124 of the income of the paying-merchants, cooperative society" with the words "income-paying merchants, the individual company (also a farmer or fisherman's farm), cooperative society". 23. To supplement the provisions of the following paragraph 124.1: "applying the law of 124.1 article 11.2 part, natural person shall submit to a person who sells personal affairs (your property), a certificate certifying that the sale of this case is not related to the economic activities (annex 2)." 24. the supplement number 127 points behind and the word "12.1" with the words "individual company (also a farmer or fisherman holding)". 25. replace the words "in paragraph 131 income paying-merchants, cooperative society" with the words "income-paying merchants, the individual company (also a farmer or fisherman's farm), cooperative society". 26. To replace the words "in paragraph 133 of the paying agent-Income trader, cooperative society" with the words "income-paying merchants, individual entity (also a farmer or fisherman in household), cooperative society". 27. Replace paragraph 135, the number "128." with the number "124". 28. Amend paragraph 152. 29. Replace paragraph 153 prefaced the names and the number "152. These provisions taxpayer referred to in paragraph" with the words and figures "in application of article 18 of the law 4.1 part, paying that sort of double-entry accounting system". 30. Make 155. paragraph by the following: ' 155. If the Act referred to in article 11.1 taxable persons during the period of pirmstaksācij operating income calculated in accordance with article 11 of the law, while the taxation period accounting for the sort of double check record system and operating income calculated in accordance with article 11.1 of the Act, advance payments of the tax year of the first month to month, the payer shall submit an annual declaration of income is payable to the extent that they were made in the year of the pirmstaksācij in accordance with the law (article 18 of the law of application of part 4.1-this provision in annex 10 (example 2)). " 31. To replace the words "in paragraph 156 of these rules referred to in paragraph 152 of the taxpayers" by the words "the application of article 18 of the law 4.1 part, taxpayers that sort of double-entry accounting system". 32. Delete 157.2. section. 33. Replace 157.3. under "63." with the number "72". 34. To replace the words "157.4 in the bonus amount (annex 11)" with the words "the bonus amount and the amount of premiums split by year (annex 11)". 35. in paragraph 163 of the expression as follows: "163. If the Latvian employers ' foreign country employed natural person (domestic tax payers) making gainful employment income, including those that are being applied to article 17 of the law, part of the conditions then 9.2 gained income and the tax paid abroad must be certified to the national tax administration. " 36. Annex 1 to express the following: "1. the Cabinet of Ministers of 26 September 2006 the provisions of Act No. 793 of the fifth subparagraph of article 8 application examples 1. Employer under insurance contract concluded for the period from March to February of the following year, in March about the employee paid health insurance premiums 300 lats. The extent of the employee's wages in any tax year months together have an average of 185 2220 dollars or Lats per month. 10% of gross income in a year is $222. This means that the payment of insurance premiums in excess of the amount in the year 78 pounds (300-222 = 78). Calculation of personal income tax for December, from the excess amount shall be calculated and deducted tax 19.50 lats (25% of the 78). 2. the employer for employees in September paid life insurance (with funds accrual) bonuses or made contributions to private pension fund during September, October, November, December and next year's eight months. The insurance contract enters into force by September. The bonus amount is paid 480 dollars, the employee's gross income in the year is 4020 lats. From the employer for life insurance premium payments or contributions to private pension funds for the taxation year covered 160 lats (480:12 x 4). The other part of the duties of the employer shall be taken into account in determining the taxable income of the employee in the year of pēctaksācij. In December of the tax year, the employer shall determine the payments (relating to tax year) relative to the employee's gross pay. In this case it is 4%, so do not exceed the limit of 10%. 3. the employer for employees in January paid life insurance (with funds accrual) bonuses or made contributions to private pension fund of three months-the previous November and December and January for the year-the month in which he made the payment. The paid premium amount is 150 lats. For the next three months that payments made in April 180 lats. The next payment is made (110 dollars) in July, and the final payment to the tax year in October (200 dollars). Tax year total employer the employee has carried out a good life insurance (with funds accrual) bonus payments or contributions to private pension fund 640 lats. In December the employer calculates the ratio of employee payments gross pay. The employee's gross income in the year is 4920 lats (average of 410 dollars per month). Whereas 10% of the lats is 492 4920 lats, the employee's taxable income for December is expandable for 148 lats (640-492). As payment for November and December will be made in January next year, it will be applied to the employee's next pay. 4. If the employee has entered into an employment relationship with the employer four months after life (without funds accrual), health or accident insurance contract whose duration is one year, the employer made payments of insurance premiums may not be larger than 200 lats (200 = 8/12 x 300). "

37. Make annex 2 as follows: "annex 2 Cabinet of 26 September 2006 the Regulation No 793 38. Express annex 4 by the following:" 4. in the annex to Cabinet of 26 September 2006 the provisions of Act 793 article 13, first paragraph, point 3 of the application examples 1. Retirement date is May 12. To determine the person's pension tax relief applicable to the end of the year, calculate the size of the tax relief by the end of the remaining seven full months and it is $1155 (1155 = 1980:12 × 7), and the month in which the pension is granted, and this is 106.45 lats (106.45 = 1980:12:31 × 20). Calculating the size of the tax relief is not a complete month, the amount of tax relief per calendar day shall be determined, taking into account the calendar day of the month. Thus, the persons referred to in the application for the pension taxation year applicable tax relief amounting to $1261.45. 2. a retirement pension which is granted after January 1, 1996, and that the Interior Ministry, the cost is $75, while the old-age pension, granted or recalculated after January 1, 1996, and which paid State social insurance agency, is 120 dollars. The tax-exempt amount for these pensions are late in the year 1980, or $165 a month. This means that the old-age pension shall be applied to the non-taxable minimum pensions (120 dollars) and the tax withheld, while the retirement pension by the Ministry of the Interior for the non-taxable minimum pension for the remainder of the 45 lats (165-120), but of the remaining parts of the pension 30 lats (75-45) the withholding tax. Withholding tax is 7.50 LVL (25% of the 30). "
39. Express 10. the annex as follows: "annex 10 of the Cabinet of Ministers of 26 September 2006 the provisions of Act 793 article 18 4.1 part of application of 1 person accounting accounting of the double entry system, 2006 February 25, submitted to the State revenue service income declaration for the year 2005, 15 Annex D3. taxable income on the line of business activity is 15000 LVL. The Bill on 17 March 2007, submit the State revenue service income declaration for the year 2006, D3 annex 15. taxable income on the line of business activity is 25000. Advances in 2007 shall be determined as follows: 1) for the period from January 2007 to March-(15000 x 0.25 x 1.07): 12 = 334.38 Lats per month (payment term 2007. on 15 January, 15 February, 15 March;) 2) for the period from April 2007 to December-(25000 x 0.25 x 1.07-334.38 x 3): 9 (months) = 631.60 Lats per month (payment terms-from 15 April, the fifteenth of each month). Advance payments for the period from January 2008 to the 2007 income statement month of submission shall be determined as follows: (25000 x 0.25 x 1.07): 12 = 557.29 Lats per month. Note the. The Central Administration of statistics pirmstaksācij year fixed the total consumer price index. 2. Person in 2006 operating income calculated in accordance with article 11 of the law. The Bill of 2006. economic activities to the sa revenue has 220000 lats, 2006 4th quarter definitely advances 150 lats, the 2006 income statement submitted to the State revenue service in 2007 on February 25. in 2007 the taxable operating income calculated in accordance with the Act and the 11.5 11.1, 11.3, 11.4. Advance payment to the payer of the year 2007 on January 15 and February 15 payable 50 lats a month (150:3). "
Prime Minister a. Halloween place-Finance Minister of regional development and local Government Minister Štokenberg is A.