Amendments To The Cabinet Of Ministers Of 2 May 2000, The Regulations No. 164 "procedures Are Calculated And Paid In Excess Of The State Social Insurance Contributions"

Original Language Title: Grozījumi Ministru kabineta 2000.gada 2.maija noteikumos Nr.164 "Kārtība, kādā tiek aprēķinātas un atmaksātas pārmaksātās valsts sociālās apdrošināšanas iemaksas"

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/154843

Cabinet of Ministers Regulations No. 191 in Riga, 20 March 2007 (pr. No 19 29) amendments to the Cabinet of Ministers of 2 May 2000, the regulations No. 164 "procedures are calculated and paid in excess of the State social insurance contributions" are Issued in accordance with the law "on State social insurance" article 21.1 the first and second part 1. make Cabinet 2 May 2000 the regulations No. 164 "procedures are calculated and paid in excess of the State social insurance contributions" (Latvian journal, 2000 161./163.nr.) the following amendments 1.1. to supplement the rules: with the 2.9. subparagraph by the following: "2.9. a person employed by another Member State of the European Union or European economic area Member State, the employer, and which according to the Council of 14 June 1971, of Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the community, 13, 14, 15, 16 and 17 shall apply to the Republic of Latvia legislation.";
1.2. to replace in paragraph 3, the words "non-profit organisation State joint stock company" State social insurance agency "with the words" State social insurance agency ";
1.3. replace paragraphs 10 and 11, the words and figures "and" in paragraph 2.4, with numbers and words "in point 2.4 and 2.9.";
1.4. to express the following paragraph 13: "13. Person calculated excess payments and/or voluntary contribution in excess of the Agency until the calendar year following the year July 31, send information about pārmaksātaj of mandatory contributions and/or voluntary contributions to pārmaksātaj, specifying the amount, as well as the need to inform about the excess payment and/or overpayment of contributions of volunteers transfer a credit account or billing system account.";
1.5. to replace paragraph 14, the words "branch of the Agency at the address of the place of residence" by the words "in any section of the Agency";
1.6. to make 15. the first sentence of the following paragraph: "the excess of mandatory contributions and/or voluntary contributions overpaid this provision 2.1., 2.2., 2.3., 2.4., 2.7., 2.8 and 2.9 referred person may receive, by any agency of the written information on the excess payment and/or overpayment of contributions of volunteers transfer a credit account or billing system account, within three years after the end of the calendar year where the overpayment calculated. ";
1.7. the express section 16.1 the following: "16.1. month of the excess payment calculation information on pārmaksātaj day of mandatory contributions for each employer in electronic form is submitted to the State revenue service territorial institution in which the employer is registered as a taxable person; ';
1.8. replace paragraph 16.2., the word "would" with the word "is";
1.9. to make 16.3. subparagraph by the following: "16.3. excess payments and/or overpayment voluntary contributions shall be refunded this provision 2.1., 2.2., 2.3., 2.4., 2.7., 2.8 and 2.9. persons referred to in the subparagraph, on the basis of the information provided by the person for the excess payment and/or overpayment of contributions of volunteers transfer a credit account or billing system account.";
1.10. deletion of annex 2.
2. Rule 1.7. and 1.10. subparagraph shall enter into force by 1 April 2007. Prime Minister a. Halloween Welfare Minister d.-Staķ