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Rules For A Monthly Non-Taxable Minimum And Tax Allowance Of Individual Income Tax Calculation In 2008.

Original Language Title: Noteikumi par mēneša neapliekamā minimuma un nodokļa atvieglojuma apmēru iedzīvotāju ienākuma nodokļa aprēķināšanai 2008.gadā

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Cabinet of Ministers Regulations No. 443 in Riga in 2007 (26 June. No 37 49) provisions for a monthly non-taxable minimum and tax allowance of individual income tax calculation in 2008, Issued in accordance with the law "on personal income tax", the first part of article 12 and article 13 1.2 part 1. rules determine individual income tax payer's monthly non-taxable minimum and tax allowance of individual income tax calculation in accordance with the law "on personal income tax". 2. By 1 January 2008:2.1 a monthly non-taxable minimum is 80 lats;
2.2. the law "on personal income tax" in article 13, first paragraph, paragraph 1 of the tax relief amount per month is $56. 3. Salary and other costs on working or other activities until 2007 December 31 if it paid after December 31, 2007, subject to the individual income tax by applying the monthly non-taxable minimum and tax relief, as it was in force up to 31 December 2007. 4. Be declared unenforceable in the Cabinet of Ministers of 28 June 2005 No. 481 of the rules "rules for the monthly non-taxable minimum and tax allowance of individual income tax calculation" (Latvian journal, 2005, no. 102; 2006, nr. 105.180). 5. Regulations shall enter into force by 1 January 2008. Prime Minister a. Halloween Finance Minister o. Spurdziņš