The Law "on Personal Income Tax" For The Application Of The Rules

Original Language Title: Likuma "Par iedzīvotāju ienākuma nodokli" normu piemērošanas kārtība

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/144670

Cabinet of Ministers Regulation No 793 in Riga in 2006 on September 26 (Mon. 49. § 16) the law "on personal income tax" for the application of 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 9, first paragraph, paragraphs 16 and 17, article 10, first paragraph, point 4, article 11, third subparagraph of paragraph 15, article 17, paragraph 2 of part 11, the second paragraph of article 38 and article 39 1. certain provisions of the law "on personal income tax" (hereinafter the law) rules of arrangements regarding the terminology and law the taxable income of the procedure for determining various aspects, including: 1.1. income and expense recognition;
1.2. tax payment arrangements if a person employed by a foreign taxable person, or a person working in the pay of foreign financial assistance;
1.3. the recipient of the royalties and eligible expenditure;
1.4. the compensation rules;
1.5. rules for supplying in kind; 
1.6. the natural persons by economic activity, which, in determining taxable income, allowed to reduce taxable income.
2. in applying article 3 of the law third, natural persons-non-residents taxable income in Latvia consists of non-resident tax period (calendar year) in Latvia, the resulting money, natural value and services received.
3. in applying article 3 of the law third, if natural person-non-resident in the Republic of Latvia shall receive the income only natural value or services and from that moment the cost of income personal income tax (duty) it is not possible to withhold, then get the value of the total income consists of income equivalent to the monetary value and the amount corresponding to the amount of the total tax income.
4. in accordance with article 3 of the law of the third paragraph of determining whether a natural person-non-resident, the income gained in Latvia to pay tax also comply with existing bilateral international treaties for avoidance of double taxation and the prevention of tax evasion (tax treaty).
5. in applying article 3 of the law of the third subparagraph of paragraph 1, tax non-residents around makes the amount of compensation received by non-residents which derive from the employer, non-residents, if they are linked with missions and working visits to Latvia.
6. in accordance with article 3 of the law of the third subparagraph of paragraph 1 shall be determined by physical persons – non-taxable income from gainful employment, taxable income does not include amounts paid by the employer in connection with the missions and duty travel if they do not exceed the norms laid down in the laws that determine the order in which the recoverable with the missions and the staff of travel-related expenses. If in connection with the work the children and driving missions paid amounts exceeds the norms laid down in the laws that determine the order in which the recoverable with missions and staff travel-related expenses, the excess amount are taxed.
7. in applying article 3 of the law of the third subparagraph of paragraph 6, the income that a company or cooperative society members receive in the event of a liquidation or reorganization, is defined as the difference between these commercial companies or cooperative societies in the case of liquidation or reorganization of the amount received and the value of the contribution made by the person in the company or cooperative society.
8. in applying article 3 of the law of the third subparagraph of point 7.1, the physical person-non-resident who disposes of the Republic of Latvia in the real estate, the real estate transfer tax on income paid in regard to the procedures for submitting the annual income declaration (hereinafter referred to as the Declaration). The taxable income from the sale of real property is defined as the difference between the sales price and the value of its acquisition (creating value).
9. in applying article 3 of the law of the third subparagraph of point 7.1, the acquisition of real estate value is determined as the real estate purchase price plus expenses associated with its acquisition, government fees on the deal-making and consolidation of land ownership, the commissions and other relevant expenses that are not related to property management.
10. in applying article 3 of the law of the third subparagraph of paragraph 7.1 of the real estate acquisition (disposal) shall be considered as the date of conclusion of the contract (not pendent, within which the buyer makes payments for the purchase) if these rules otherwise.
11. in applying article 3 of the law of the third subparagraph of point 7.1 disposal still mo property recovered by restoring ownership of nationalized real property, the purchase value of the property deemed sale price.
12. in applying article 3 of the law of the third subparagraph of point 7.1 disposal still mo received heritage property (excluding this provision in paragraph 13 of the cases) or as a gift, its value is considered the acquisition of heritage in a given mass value of the property or gift in a specific property stated in the contract value. On the acquisition of immovable property shall be considered as the date of entry into force of the Court judgment in the case of succession or donation agreement.
13. in applying article 3 of the law of the third subparagraph of point 7.1 disposal still mo, who inherited the property from a person who had the real estate property, restoring ownership of nationalized real property, the purchase value of the property deemed sale price.
14. in applying article 3 of the law of the third part 7.1 non-resident if the Corporation's share capital invests in real estate, the real estate value of the seizures is considered the appropriate amount of the nominal value of the shares and the acquisition of real estate, but the difference in the value included in the tax year taxable income when it disposes of the shares concerned.
15. in applying article 3 of the law of the third subparagraph of point 7.1, the acquisition of real estate value increased by documented proven expenses related to real property improvement and renewal.
16. Article 3 of the law of the third subparagraph of paragraph 8 shall apply where the non-resident derives income from a property that is, or crossing the borders of the Republic of Latvia, was imported into the country and is leased to residents or without zident (foreign merchant) permanent representations in their pursuit of economic activities in the territory of the Republic of Latvia and abroad.
17. in applying article 3 of the law of the third subparagraph of paragraph 12, the objects of copyright and related rights and shall be fixed in accordance with the Copyright Act, as well as comply with the existing provisions of the Tax Convention.
18. in applying article 3 of the law of the third subparagraph of paragraph 12, concerning the payment of the income from intellectual property believes any payments received as compensation for any copyright (including related rights) or the right to use the copyright (including related rights) to literary, scientific or artistic works (including computer programs, motion pictures, videos or sound recordings, any patent, trade mark, design or model, plan, secret formula or process), or for the right to use the production , commercial or scientific equipment, or for their use, or for information concerning industrial, commercial or scientific activity and experience. 
19. the natural person according to law article 4, first paragraph, (4) and (5) the same payroll tax calculation of its gainful employment income and contributions in the budget, if the payroll tax on its income does not pay the employer and if that person: 19.1. has an employment relationship with an employer that is a foreign company (non-resident) that Latvia is not a representation or permanent representation in that territory;
19.2. the employment relationship with the foreign diplomatic and consular pārstāvn-ing in Latvia (applies to the representation of the local staff);
19.3. the employment contract shall be remunerated for the performance, which is financed from the foreign technical assistance, or no information on the international finance loan funds;
19.4. the employment relationship with the employer, the natural person who is a foreign taxpayer;
19.5. is a national expert who works in another country with the participation of the European Union-funded project, international and non-resident income paying agent is.
20. The application of the law article 4, first paragraph, (4) and (5), if the employer is not resident in Latvia – is a representation or permanent representation, payroll tax calculations in the general budget, the contributions of the employer (or its representation in the permanent representation).

21. This provision, paragraph 19, natural persons-residents-register of the State revenue service territorial institution of their place of residence by the end of the month following the month in which the individual is brought into an employment relationship with the law article 4, first paragraph, (4) and (5) above, the employer and payroll tax for the calendar month of payment of the remuneration received by law article 17, the time limit laid down in paragraph 9.1. By registering for a payroll tax, a physical person presented with the employer in the employment contract. If the physical person-resident, the State revenue service territorial institution registered in the month following the month in which the individual is brought into an employment relationship with that employer, then making the payroll tax payments for the first time, an individual tax paid for the month in which it is brought into a job, and then the following month.
22. This provision, paragraph 19, natural persons-non-residents-register of the State revenue service territorial institution of their place of residence or, failing that, by the check by the end of the month following the month in which the individual arrived in the Republic of Latvia to take up paid employment a foreign employer. If the natural person-non-resident of the State revenue service – a whole. the Rial body registered in the month following the month in which it arrived in the Republic of Latvia to take up paid employment the foreign employer, then making the payroll tax payments for the first time, a physical person-non-resident tax – this month, samak on which it is brought into a job, and then the following month.
23. The rules referred to in point 19 natural persons-residents of the calculation of the salaries tax, the calendar month of the taxable income is determined as the difference between gainful employment income in accordance with the laws and regulations on income subject to the payroll tax, fee and a monthly non-taxable minimum, tax relief and for the month for calculated State social security payment amount.
24. These regulations 19, 20, 21 and 23 are not attributable to natural persons – residents of Latvia, whose employer is a foreign taxable person, if that person working for your employer right outside Latvia. These individuals on income tax made during the year on the basis of employment with the foreign employer, the law and order within the time limit set, submit annual declaration of income.
25. Article 8 of the law, third subparagraph of paragraph 4, income by commercial companies, cooperative societies, organizations, associations and Foundation members receive a liquidation or reorganization case shall be determined as the difference between the commercial companies, cooperative societies, organizations, associations and foundations in the winding-up or reorganisation of the case, the amount received and the value of the contribution made by the person in the company, a cooperative society, organization, Association and Foundation.
26. in applying article 8 of the law of the third paragraph of point 8 income from intellectual property, and the right to intellectual property is considered to be any duty imposed on a natural person receives as compensation for any copyright (including related rights) or the right to use the copyright (including related rights) to literary, scientific or artistic works (including computer programs, motion pictures, videos or sound recordings, any patent, trade mark, design or model , plan, secret formula or process), or for the right to use industrial, commercial or scientific equipment, or for their use, or for information concerning industrial, commercial or scientific activity and experience.
27. in applying article 8 of the law of the third part of paragraph 11, if a tax payer-natural person, receives from the borrower's debt repayment (the same amount of money or thing if the borrower received), the payment of the debt is not considered taxable income regardless of whether the repayments made directly or through a third party.
28. in applying article 8 of the law of the third paragraph of paragraph 11, the assignment of claims in the case of natural persons – transferee – the taxable income consists of income as a result of the assignment and the transferor amounts paid the difference.
29. in applying article 8 of the law of the third paragraph of paragraph 11, if a natural person has a right of action against the other natural person, but this second natural person to cover the claim, assigns the first natural person claims against a third individual, who in turn owes another person the person, then the transferee's taxable income in this case constitute assignment results in income and claims (which is against the transferor to the transferee) the difference.
30. Article 8 of the law the fifth subparagraph shall apply to the payment of insurance premiums that the employer has made from its own resources for the benefit of employees according to the law "on insurance contracts" and according to the life, health or accident insurance contract concluded with insurance for youth society, established and operating under the supervision of insurance undertakings and their laws, or in another Member State of the European Union or the European economic area country registered insurance companies as well as contributions to private pension fund, who established and operating in accordance with the law "on private pension funds," or other similar law of the Member State of the European Union or European economic area country.
31. in applying article 8 of the law of the fifth, the employee of the employer contributions made to the right of the private pension fund and insurance premiums, the amount of the payments is part of the employee's earnings gained on the basis of the employment relationship and for which to raise tax payments. This contribution is included in the income of the employee. In determining the taxable income of the employee, the contributions deducted from the employee's employment income, pursuant to article 8 of the law in the fifth subparagraph, such restrictions.
32. in applying article 8 of the law the fifth subparagraph, if the employer in accordance with the life insurance (without funds accrual), health insurance or accident insurance contract for the benefit of employees of the insured of premiums payable total for tax year exceed 10% of the physical person-employee-gross income tax year, the total excess payment, also taking into account statutory limits you to 180 lats, the employer includes the employee's taxable income in the tax year and the last month of the law shall be calculated and deducted from the payroll tax (law 8. the fifth subparagraph of article examples – the application of this provision in annex 1 (example 1)).
33. in applying article 8 of the law the fifth subparagraph, if the employer made life insurance (without funds accrual), health insurance or accident insurance premium payment amount did not exceed 10% of the employee's gross income, but there are more than 180 lats year, taxable income of the employee is to be included in the amount that exceeds 180 lats. In calculating taxable income, the employer complied with the rules referred to in paragraph 32.
34. in applying article 8 of the law the fifth part, if, in accordance with the employer's life insurance contract concluded (with storage) or the agreement on contributions to private pension fund payments of insurance premiums or contributions to private pension fund for the benefit of the employee is made once a year or several times a year, dividing the annual payment, insurance premiums, and contributions to private pension funds to the employee's gross income for the tax year is determined in one of two ways. If the employer insurance premiums, payments or contributions to private pension funds is made for the tax year and pēctaksācij the year, tax year, with the ratio of payment made to the employee's gross income for the tax year, only take into account the payment of the part relating to the tax year. If the employer has made payment for the pirmstaksācij year and taxation year by determining the ratio of payment made to the employee's gross income for the tax year, the tax year shall take into account all payments. If the payment amount exceeds 10% of the employee's gross income for the tax year, the excess amount is included in the employee's taxable income in the year of the tax year and the last month of the tax is withheld from it (fifth paragraph of article 8 of application of these provisions, annex 1 (examples 2 and 3)).

35. in applying article 8 of the law of the fifth, the employee of the employer for the benefit of the payment of insurance premiums, if the contract of employment between the employer and the employee is terminated, but the insurance contract is pārjaunot to the new employer of the employee or other same employer the employee or the employee himself it over to work the day of the termination is for payments of employees relative to the employee's gross pay is the total cessation of the contract year. If the insurance premium payment amount exceeds the prescribed limit of 10%, the excess amount is subject to personal income tax. If the insurance premium payments for the benefit of employees in accordance with life (without funds accrual), health or accident insurance contract and the total amount of insurance premiums has exceeded the 180 lats year limit, with personal income tax is levied on the excess amount.
36. in applying article 8 of the law the fifth part, the employer, the insurance premium for the definition of the payment by the employer to the employee in accordance with the right of the employer before the employee's entry into employment relationships concluded insurance contract, may not exceed 10% of the employee's gross income in the period in which he has become the insured person. With respect to the employer's life concluded (without funds accrual), health or accident insurance contract must be taken into account that the insurance premium amount has a limit of 180 lats is applicable in proportion to the period for which the employee is pārjaunot of life (without funds accrual), health or accident insurance contract (article 8 of the law of the fifth part of application of these provisions, annex 1 (example 4)).
37. in applying article 8 of the law on the fifth, where the employer's employees in good closed-life (without funds accrual), health or accident happened mu insurance contract, the insured employee attached list is updated with a new employee, this provision is applied to the conditions referred to in paragraph 34.
38. in applying article 8 of the law of the fifth, if the employer of the life insurance contract (with the funds accrual) as an additional insured in the form of providing accident insurance, determining an employee's non-taxable amount of income to be taken into account in the definition of the common paid insurance premiums amount may not exceed 10% of the employee's gross income for the tax year.
39. Article 9 of the law, the first paragraph of article 1 the natural person personal palīgsaimniecīb, backyard farms, farmer or fisherman's farm income from agricultural production and rural tourism services in the non-taxable amount-3000 lats year apply to the natural persons total income from agricultural production and rural tourism services independent of that person the number of farms. This provision also applies to sole proprietorship.
40. The application of article 9 of the law, the first subparagraph of paragraph 2, the other laws understand those rules that domestic companies-residents-go right to the corporate income tax rebates or relief, but does not set vispā rējo corporate taxation, accounting and payment principles (the law "On the special economic and Freeport in the kajās zones").
41. The application of article 9 of the law, the first subparagraph of paragraph 2, dividends received from a company that uses the law to reduce the corporate income tax in accordance with the law "On taxation of free ports and special economic zones", are subject to tax in proportion to the share of profits by applying the aforementioned statutory corporate income tax incentives, has not been subject to the corporate income tax.
42. Article 9 of the law, the first subparagraph of paragraph 4 shall also apply to the definition of foreign insurance companies under the insurance benefits.
43. Article 9 of the law, the first subparagraph of paragraph 4 shall not apply to insurance benefits paid in cases where the insurance premium has been included in the operating expenses.
44. in applying the law, article 9, first paragraph, point 7, is not subject to tax the benefits laid down in the laws and which is provided for in the budget appropriations.
45. The application of article 9 of the law, the first subparagraph of paragraph 7, if benefits are based on the fact that a person's job or employment with the institution or institutions, financed from the budget, the relevant authorities or institutions benefits not paid is applied to the exemption because it is not considered that they are to be paid from the budget allowances.
46. The application of article 9 of the law, the first subparagraph of paragraph 16, is not liable under civil law clerk or in accordance with the national law of the country of control control officer or employee, or under the corruption prevention and combating Bureau law of corruption prevention and combating Bureau officer or employee, or in accordance with the military service law professional service soldier cover part of the tuition fees and official the State controller, the State Control Board, State control of the College, members of the Department of audit, the auditor of State control, corruption prevention and combating Bureau officials or servants of the family allowance paid, if he died in the performance of their duties.
47. Article 9 of the law, the first paragraph of point 16 shall also apply to the system of the Ministry of the Interior staff with special ranks further education and pedagogical staff continuing education support fund under the tuition refunds.
48. for the purposes of the Act, article 9, first paragraph, paragraph 16, of the natural persons who work duties are sent on a business trip or travel, the employer paid travel compensation shall be exempt from tax according to the provisions laid down by law, which shall determine the order in which the recoverable with the missions and the staff of travel-related expenses.
49. the cost of the Compensation Act, article 9, first paragraph, within the meaning of paragraph 16 is also a amounts paid to natural persons (regardless of whether the natural person has a working relationship with the institutions who send their missions) to reimburse travel expenses if travel is related to the objectives and tasks for the relevant information on the no statutes (regulations). If the mission subsistence allowance paid exceeds the norms laid down in the laws that determine the order in which the recoverable with missions and staff travel-related expenses are taxed the day part of the money, which was higher than the norm.
50. the cost of the compensation law, article 9, first paragraph, within the meaning of paragraph 16 is also a amounts paid Latvian higher education institutions full time undergraduate, to reimburse travel expenses for training according to the standards laid down by law, which shall determine the order in which the recoverable with missions and staff trips related issue is damage.
51. The application of article 9 of the law, the first subparagraph of paragraph 16, the authorities of the civil law, the law on State control, corruption prevention and combating Bureau law or military service law about tax year is the miscreant tuition (refund of tuition fees paid), as well as the Ministry of education and science on the teaching staff of the educational institutions of further education support fund under the refund of tuition fees to the tax year following the February 1 provides for the State revenue service information about natural persons that the compensation paid out to indicate a person's name, surname, personal code, and the amounts paid, payment date, and the calendar year for which the refund is paid.
52. Article 9 of the law in the first part of paragraph 17 of the supply provided for in kind is employer-owners and fishermen, the commercial team members of the catering, which, in the exercise of his duties, on board the vessel for at least 48 hours. Crew members are not interchangeable with the catering compensation in cash. One of the crew members ' food expenditure rate per day is the following: 52.1. the amount of five dollars, if the ship is in port in Latvia;
52.2. the amount equivalent to seven euros, if the ship is in port or a foreign voyage.
53. in applying the law, article 9, first paragraph, point 19, the natural person to certify that its personal belongings sales trader, cooperative society, authority, organization, Association, Foundation and the permanent representation of the non-resident is not related to its business operations, submit the certificate (annex 2) to the person selling the property.

54. The application of article 9 of the law, the first paragraph of point 19 of your property sales income separate from operating income comes from the sale of judgments-made or purchased products (property) sales transactions, assessing the economic substance of the transactions and the regularity and volume.
55. in applying the law, article 9, first paragraph, point 19, the individual who sells real estate, which was owned for less than 12 months from the said real estate sales income pays tax in regard to the order by submitting the annual income declaration. The taxable income from the property sales nekus is defined as the difference between the sales price and the purchase price.
56. in applying the law, article 9, first paragraph, paragraph 19, if a natural person is selling real estate, which was owned for more than 12 months, real estate sales income is exempt from taxation the income tax of their belongings. However, if the real estate is used for political activity, with a big tax on taxable amount, as determined in accordance with paragraph 57 of this set of mu.
57. Application of article 9 of the law in the first part of paragraph 19 if that nekus the estate was used for commercial activity of an individual's taxable income is increased by all previous taxation periods in which the real property is used in commercial activity of written off depreciation (article 9, first paragraph, point 19 of this application example-provision in annex 3).
58.56. These provisions referred to in paragraph 57 and the rules do not apply if the nekus estate marketing, management, construction is a taxable economic activity.
59. The application of article 9 of the law in the first part of paragraph 19, the acquisition of real estate value is defined as the creation of real property value or purchase price plus expenses related to its purchase of national fees for business-design, strengthening the land ownership, the commissions and other relevant expenses that are not related to property management. Real estate acquisition of part of the value shall be determined in proportion to that part of the area around the property in the area.
60. in applying the law, article 9, first paragraph, point 19, the acquisition of real estate value increased by documented proven expenses related to real property improvement and renewal.
61. Application of article 9 of the law in the first part of paragraph 19, on the acquisition of real estate (sales) days shall be deemed the date of conclusion of the contract (atk, Riga, within which the buyer makes payments for the purchase) if these rules otherwise. If the object of the real estate venture consists of land, buildings and structures, and the object of acquisition (acquisition) days do not coincide, the period in which the real property was personal property, and taxable income shall be determined for each property object.
62. The application of article 9 of the law, the first paragraph of point 19 of the sale of the estate that neku recovered by restoring ownership of nationalized real property, the purchase value of the property deemed sale price.
63. in applying the law, article 9, first paragraph, point 19, selling still mo received heritage property (except for 64 of these rules in the case referred to in paragraph) or as a gift, its value is considered the acquisition of heritage in a given mass value of the property or gift in a specific property stated in the contract value. On the acquisition of immovable property shall be considered as the date of entry into force of the Court judgment in the case of succession or donation agreement.
64. in applying the law, article 9, first paragraph, point 19, selling nekus estate, who inherited it from the person who had the real estate property, restoring ownership of nationalized real property, or obtained, forcibly changing the real estate to which the restored ownership, other real property, the purchase value of the property deemed sale price.
65. in applying the law, article 9, first paragraph, point 19, selling private to zēt apartment, the artist's workshop or residential space, the acquisition value is object of privatisation privatisation certificates used for redemption of nominal value, if privatisation certificates used in the physical person and the family members are assigned to the law "on privatisation certificates". If privatised flats, the artist's works or not residential space privatization certificates payments are made and the money, the privatized objects acquisition value is the nominal value of the certificate used in the privatisation and paid part of the money. If an individual has used privatization privatization certificates, which it bought from other people, then, in determining the privatized apartments, artist workshops or habitable spaces, including the acquisition value of purchased other people the acquisition value of the privatisation certificates or a certificate of the value of privatization at the average market price on the date when the certificate of purchase transactions occurred.
66. The application of article 9 of the law, the first paragraph of point 19, selling private apartment or zēt in the artist's workshop, on the date of acquisition is considered the date of the entry into force of the natural persons of the rental agreement for the apartment or artist's workshop rent (even if the rental agreement was concluded for natural persons of the family name), or – according to the current population of the sign-and-regulations-the date from which the natural person had put up for privatisation (declared place of residence) in this apartment.
67. in applying the law, article 9, first paragraph, paragraph 19, if the payer Corporation's share capital invest real estate and corporations concerned parts or shares transferred earlier than 12 months from the purchase of the immovable property the moment for real estate sales value of the relevant shares or considered the nominal value of the shares and the acquisition of real estate, but the difference in the value included in the taxable income of the taxation year in which disposes of shares concerned.
68. in applying the law, article 9, first paragraph, point 19 to determine the taxable income from the disposal of shares to personnel, in accordance with article 9 of the law in the first part of paragraph 19 is not exempt from taxation, calculate the difference between the amount that the employee or his or her heir paid staff share transfer, and employee expenses, the purchase of the shares. If the natural person owned the shares according to the Commercial staff of the provisions of the Act are converted to ordinary shares, the value of ordinary shares on the day when the decision is taken on their conversion, considered the results of the staff stock disposal income and in this day of adoption of the decision on the date of the ordinary shares.
69. The application of article 9 of the law, the first paragraph of paragraph 21, is not liable to tax only the share of refunds relating to the taxpayer's personal consumption goods purchased.
70. in applying the law, article 9, first paragraph, point 24, with income from private pension funds contributions made to-understand retirement benefits accumulated in excess over the investments made.
71. For natural persons eligible expenditure in accordance with article 10 of the law in the first part of paragraph 1 is to be recognized in the national social security contributions in accordance with the laws of the Republic of Latvia "on State social insurance" or by analogy to other Member States of the European Union laid down in the legislation.
72. in applying the law in article 10, first paragraph, point 2, of an individual's family members considered to be persons for whom it is entitled to get personal income tax allowances in accordance with article 13 of the law, as well as the parents, grandparents, spouse, children and grandchildren regardless of whether they were dependent of the payer. An individual's right to report trouble in the eligible expenditure of the taxable income is not dependent on whether the natural person in any calendar year is used by personal income tax allowances in article 13 of the law.
73. A taxable person has the right of royalties (royalties) to deduct the amount of the law article 10 paragraph 4 of the first paragraph in scientific, literary and artistic works, discoveries, inventions and industrial samples failed the author must related to this job creation, issue, execute, or otherwise use, and in the following: 73.1.  40% of the royalties (royalties): 73.1.1. about music (Opera, operetta, Ballet, music, others take the view jobs, kamerdarb, symphonic, vocal and symphonic and choral works, works for brass band) creation and publication;
73.1.2. about the sculpture, monumentally ornamental painting, decorative and applied arts, stājglezniecīb Designer, theatre arts and decoration of different technical graphics work;
73.2.30% of the royalties (royalties): 73.2.1. about artistic graphic and photographic works for printing and creating exhibitions, as well as computer graphics and videodarb;

73.2.2. about the discovery, invention and industrial creation sample (from royalties for their use during the first two years);
73.3.25% of the royalties (royalties) amounts of other musical works;
45.6.20% of royalties (royalties): 73.4.1. about the architecture;
73.4.2. the design project;
73.5.15% of the royalties (royalties) on other not mentioned in this paragraph – the – job creation.
74. The application of the law in article 10, first paragraph, point 4, the cost of the tax sātāj income during the year, calculated from the physical person payable by the amount of remuneration (royalties) at the time the cost of withholding tax, the income taken into account costs of making that provision referred to in paragraph 73.
75. in applying the law in article 10, first paragraph, point 4, physical person from paid royalties (royalties) of the amount of taxation year tax calculated and withheld pursuant to this provision, paragraph 74, may submit an annual declaration of income, if its actual scientific, literary and artistic works, discoveries, inventions and industrial model creation, issuance, complete at dīšan or relating to the use of expenditure certified by the source documents beyond this, paragraph 73 of the expenses rules. If the person is unable to produce supporting documents, the expenditure tax year taxable income expenses taken into account in the calculation of the provision referred to in paragraph 73.
76. This provision, 74 73 and 75 shall apply, if science, literature or art, discovery, invention or industrial samples, for which the royalty (royalty), not created, issued, or otherwise used in the framework of the employment relationship arising from a contract of employment or employer royalties (royalties) to the recipient is not reimbursed by one of the law article 10, first paragraph, the taxable person referred to in paragraph 4.
77. The application of the law in article 10, first paragraph, point 5, on an individual's gross income shall be considered an employee's wages from which the law is not to play in the deduction allowed for clouded (the non-taxable minimum, tax incentives, eligible expenditure) and deduction amounts, in accordance with the rules of thought can be withheld from the pay of the person, as well as the withholding income tax amounts. Gross income is all contained in the labour law, wage elements: employee regularly paid remuneration for the work, which includes wage and legislation, a collective agreement or employment contract in certain allowances, as well as bonuses and any other form of compensation in connection with the work on a contract basis. Gross income does not include a natural person on the basis of the employment relationship with the added benefit of a value.
78. The law article 10, first paragraph, the provisions of paragraph 6 apply to the natural persons carried out the payment of insurance premiums, which according to the life insurance (with funds accrual) agreement made by the insurance company, established and operating under the supervision of insurance undertakings and their laws, or in another Member State of the European Union or the European economic area country a registered insurance company.
79. Article 10 of the law of the first paragraph of point 6 apply to the physical me the nas concluded life insurance (with storage), which provides for insurance reimbursement for claims paid to the same insured (or beneficiary) and the other with the contract or the amount related to the horse stop cost the same to the policyholder.
80. in applying the law in article 10, first paragraph, paragraph 6, of the natural person shall have the right to include eligible expenses for life insurance premiums, payments under the life insurance (with funds accrual) agreement that natural persons – workers – right on time limit of not less than five years, was concluded by the employer and that natural person is pārjaunojus.
81. In application of article 10 of the law the second part before the month of the employee's employment income taxation salaries tax, the employer is entitled to deduct from the manpower of the month work income and employee life insurance taken by itself in the definition (with the funds accrual) bonus payments and contributions to private pension funds, which are made on a collective or individual agreement and where: 81.1. together with the employer's employee benefit payments do not exceed the law article 8 in the fifth paragraph, the limit of 10% of the employee's monthly gross income;
81.2. application based on an employee by an employer after deducting its income from the employee's work. 
82. The application of article 10 of the law the second part, if the life insurance for youth (with the funds accrual) as additional insurance provides accident insurance, taxpayers can reduce their taxable amount of income for all paid insurance prēm nary amount, but not more than 10% of the person's taxable income gained.
83. in applying the law, article 10 quarter, non-resident, who is the other resident in the Member States of the European Union and which tax year Latvia received more than 75% of their total income in determining the taxable income of the tax year, have the right to apply all of the law article 10 referred to in the first paragraph of the eligible costs.
84. in determining the taxable income from operating activities under article 11, first paragraph, physical person from operating income and expenditure accounting journal (magazine) taxation year listed expenses tax year to determine the taxable income excludes the following expenditure: 84.1. commercial activity of intangible investments used the acquisition value and the acquisition value or cost of the establishment, including expenses related to the asset creation and up to the commissioning of basic products;
52.3. expenses that do not qualify for this tax year revenue (including the value of the inventory at the end of the tax year). 
85. in applying article 11 of the law, the first paragraph, the journal listed in the tax year, the expenses of taxation year for determining taxable income the following expenses: 85.1. the business asset depreciation amount used according to the law "on enterprise income tax" article 13;
85.2. expenditure relating to the taxation year, but revenue is done and listed in previous tax years (including the value of the inventory at the beginning of the taxation year).
86. In application of article 11 of the law 1.2 part of professional activities considers also the sworn bailiff action. 
87. the proceeds from the disposal of fixed assets, which have not been used in economic activities, are not considered as operating income under article 11 of the law the second part. 
88. in determining the taxable income from economic activities physical persons that ownership of the buildings or structures have been restored to order, as well as their heirs and natural persons ownership of the buildings and structures acquired as donations from people whom the ownership of the buildings or structures are renewed in accordance with the procedure laid down by article 11 of the law, third subparagraph, point 4 of the above asset depreciation for buildings and structures calculation , based on buildings or structures through State land service set the counting value updated by January 1, 1997. 
89. Where this provision in paragraph 88 of the buildings and premises, to which special rights have been restored for up to 2000, the inventory value is specified more than once, the depreciation is calculated from the last – no later than the year 2000, updated-values. If the buildings and premises, to which ownership is restored to 2000 until the year 2000 is not used in the commercial activity of the person, the buildings and premises are depreciated from the inventory values, set in the year when it is launched using a building or construction business.
90. If this rule 88. and 89 in the buildings and structures of the rizācij value from invents the 1997 to 2000 is not updated, the depreciation calculation to use the last inventory count value specified to the 1997.ga dam. If not specified, uses the acceptance and transfer of the Act. This condition does not apply to buildings and structures, the use of which in economic activities initiated after 1 January 2001. 
91. Starting in 2001, this provision in paragraph 88 of the buildings and premises of the counting value depreciation purposes is no longer being updated (overrated).
92. In application of article 11 of the law of the third paragraph of point 4, setting the buildings and premises remaining value from which calculates depreciation for tax year based on buildings and premises according to the counting value updated no later than the year 2000, and it shall be reduced by the amount of depreciation that until 1 January 2000 we calculate these buildings and structures for the purposes of calculating the tax. 

93. The application of article 11 of the law of the third paragraph of point 4, if the asset after its purchase tax year has not been used in the commercial activity of its depreciation is not included in the tax year of operating expenses.
94. in applying the law, article 11 paragraph 4 of part three, if the natural person the assets owned by economic activity are used in part, the value of the depreciation tax calculation purposes calculated in proportion to the respective fixed assets for use in the business. Such calculated depreciation of physical person may include operating expenses only if the ratio can be objectively determined and is documented.
95. in applying the law, article 11 paragraph 4 of part three, if the natural person-owned building (its part) part is used in economic activities, they are depreciated in proportion to the economic activity of part of the area used for the building of the share (part thereof) in the area.
96. The application of article 11 of the law of the third paragraph of point 4, personal car vehicle values, depreciation and operating costs include costs in proportion to the needs of the business mileage rate (but not more than 90%).
97. in applying the law, article 11, third subparagraph, point 7, of the natural person operating expenses may include just about run the fishers employed carry out State social security payments.
98. for the purposes of article 11 of the law of the third paragraph of section 7, an individual who has a personal income tax bill for your individual company (also a farmer or fisherman farm) income, their family members employed in this company s, calculated and paid the wages and public social security payments include operating expenses.
99. The application of article 11 of the law of the third paragraph of point 13, operating expenses included in the tax year the paid value added tax in accordance with the law "On value added tax" is not deducted as input tax.
100. According to article 11 of the law of part 15 point natural person pursuing an economic activity, may include operating income generating costs related to these expenses if they are following economic content and is associated with that person's economic activities and is not tolerable to secure them: 100.1. property insurance premiums payable;
100.2. the civil payment of insurance premiums and costs for business vehicles used in national technical Pro porcionāl period of insurance or the period subject to technical inspection, operational needs mileage proportion;
100.3. the electronic mail;
100.4. expenditure on telephone conversations, according to business telecoms company certificate issued by a given transcript for all phone conversations and telephone subscription fee in proportion to the economic needs of the proportion carried out;
100.5. compensation to tenants whose landlords paid for live jam space repairs carried out in accordance with the Treaty, if the repair costs are not included in the tenant's operating expenditure;
100.6. compensation to tenants for residential space the release and termination of lease due to residential buildings major repairs or alterations to the premises of economic activity;
100.7. expenses associated with the launch of the economic activities;
100.8. joining fee and annual membership fee for the Professional Association relating to an individual's professional activity;
100.9. other following economic content and essence of economic activity requires expenditure.
101. in applying the law, article 11 of the eighth, the natural person who, in the year sold taxi emerging forest and timber from the forest belonging to it, or if it has acquired the rights to other person digging owned forest, in regard to the calculation of the tax year taxable income, operating expenses include the growing forest and timber sales related costs amounting to: 101.1.  25% of the forest growing sales revenue;
101.2.50% of lumber sales revenue. 
102. for the purposes of article 11 of the Act a quarter if the natural person the thighs saimn activities shall use the premises or property, which is also used for the personal consumption, operating costs may only be taken into account with this space or the use of property related expenses part relating to economic activity.
103. The application of the law article 12 and 13, the employer by way of a physical person to work for NER Foundation earned income less than a calendar month if the working relationship started after the beginning of the month, or ended before the end of the month, the taxable income is calculated by applying the non-taxable minimum and tax allowances that person in accordance with the law is the law for those calendar days, which have been in existence. The non-taxable minimum working relationship than the month is calculated as one calendar day of the month, the non-taxable minimum employment multiplied by the number of days of existence. One calendar day of non-taxable minimum amount is calculated, the non-taxable minimum monthly amount divided by the number of days in the calendar month. Also, not a full month also provides tax relief.
104. in applying the law in article 12 and 13, annual or additional vacation time or leave you without a salary employee saving do not terminate the relationship with the employer and this time does not lose the right to the non-taxable minimum and tax allowance to working on the application of basic income receivable.
105. in applying the law in article 12 and 13, for the period in which an individual's income (sickness benefits based on disability, page B) cionāl are working propor losing time to the number of days it cost the site – State social insurance agency, is suitable for the non-taxable minimum and tax allowance, the employer shall, in determining the taxable income of the person in the workplace, it does not apply.
106. The State social insurance agency, the calculation of the tax on sickness benefits, take into account article 12 of the law set out in the non-taxable minimum and article 13 of the law laid down in the first paragraph of tax allowances during the period for which sickness benefits are calculated. One calendar day of non-taxable minimum amount is calculated, the non-taxable minimum monthly amount divided by the number of days in the calendar month. Also, not a full month also provides tax relief.
107. Article 13 of the law laid down in the first paragraph of tax allowances to be measured with the date on which the taxable person has the right to tax incurred by the atvieg lojum, and end with the next day after the date on which those rights are lost.
108. In application of article 13 of the law in the first part of paragraph 1, tax deduction for dependents unable to determine on the person in the whole country dependent, that is, if it lives in a nursing home, located in the infant or child in the House, learn the special educational institution and of its stay in these institutions sponsor doesn't pay.
109. in applying the law in article 13, first paragraph, point 1, the employer, on the basis of an individual's income tax for the entries in the book St. for the generation of tax relief or slump, make taxation year tax recalculation, if tax relief was not appropriate for all time from the beginning of the tax year up to the end of the tax year for which the person has been entitled to it, or has been applied for a long time than the person have been entitled to it, and in addition to the estimated tax withheld or released too much withholding tax in the coming months after the taxation year tax notebook entries on the right to tax relief push.
110. Under article 13, first paragraph, point 3 tax atvieg lojum (the non-taxable minimum) the following pensions: 110.1. by 1 January 1996 in accordance with the law "on State pensions" the State old-age pension, disability pension or survivor's pension for you cease;
110.2. the 1996 January 1 the pension granted to that after 1 January 1996 is recalculated according to the law "on State pensions";
110.3. the retirement pension that after 1 January 1996 was granted in accordance with the law "on State pensions" paragraph 12 of the transitional provisions or military retirement pension law, or the law "on the retirement pensions system, the Ministry of the Interior staff with special ranks", or the Prosecutor of the retirement pension law or constitutional protection Office's official retirement pensions Act, or State and local professional Orchestra, the choir, the koncertorgan theatre and amortisation, circus artists retirement pension Act or the retirement pension of the Judges Act;
110.4. Special State pensions granted under the law on the Supreme Council of the Republic of the legal position and pensions ".

111. in applying the law in article 13, first paragraph, point 3, if the pension was granted after the beginning of the taxation year, the rules referred to in paragraph 110 of the tax relief is determined in proportion to the period from the date of award of the pension until the end of the year (article 13, first paragraph, point 3 of application of these provisions, annex 4 (example 1)).
112. The application of this rule 110.2. the bottom point, recalculate the pension shall be deemed, if pension adjustment is made on the basis of the beneficiary's written submission under the law "on State pensions" to article 24.
113. in applying the law in article 13, first paragraph, point 3, if a natural person is paid both the old-age pension according to the law "on State pensions", and a retirement pension, the law article 13, first paragraph, point 3, specified in the non-taxable minimum State social insurance agency sājam for the cost of the old-age pension, but if the physical person's old-age pension is less than 110 Lats per month or, starting with October 1, 2006, of the 165 Lats per month also, the retirement pension paid by the paying agent, the natural person part of the retirement pension, the monthly non-taxable minimum pension equal to the non-taxable minimum for the month and the State social insurance agency paid the difference between the old-age pension (article 13, first paragraph, point 3 of application of these provisions, annex 4 (example 2)).
114. in applying article 17 of the law the fifth part, the employer, the fishers pay running costs in non-cash form of payment, payroll tax contributions to the budget on the same day, in which he gave his orders to pay the transfer from your account to the account of the employee.
115. in applying article 17 of the law of the fifth, the employer of the urgent, temporary, one-time jobs employed employees wages are calculated and withheld payroll tax contributions to the budget on the same day that it paid into the budget of the company staff payroll tax.
116. the income of the paying-merchants, cooperative society, authority, organization, society, Foundation, a non-resident and the permanent representation of the natural person who is registered as a reviewer's economic activity within its administrative borders of the municipality to which the contract has been concluded on the tax revenue collection in the special procedure by way of article 17 of the law on the tenth part of income referred to in the physical person whose residence is in the territory of that * management, tax paying withholding tax paid to local government account.
117. Article 17 of the law of tithing parts 1 and 2 shall apply to any income from intellectual property, the right to intellectual property and of the right to use intellectual property.
118. Article 17 of the law of the tenth part of paragraph 6 shall not apply where the physical person, scrap metal, has submitted this provision certificate referred to in paragraph 53.
119. The application of article 17 of the law on the 10th point 7 of part for you certify that the individual who carries out an economic activity, is registered reviewer status, economic activity, is considered to be: 119.1. the law "on individual (family) business, farmers or fishing a little farm and individual work" in accordance with the procedure laid down in the individual work has been issued a registration certificate or a patent;
119.2. tax registration certificate;
individual merchant 119.3. registration certificate. 
120. in applying article 17 of the law on the 10th point 7 of part to verify the registration status of the economic operator, the person is not physically difficult, only one of these rules, paragraph 119.
121. in applying article 17 of the law on the 10th point 7 of part, physical person, to demonstrate the economic operator registration status, income-paying merchants, cooperative society, authority, organization, Association, Foundation, a non-resident and the permanent representation of the natural person who is registered as the operator of economic activity – for those not asked in paragraph 119, the copies of the documents showing the original documents.
122. If an individual cannot produce this provision in paragraph 119 of the document, the income of the paying agent shall withhold the amount payable tax, which is paid to the budget law article 17, part of the 10th deadline.
123. in applying article 17 of the law on the 10th point 7 of part, the individual who achieves operating income and is not registered to the State revenue service as an economic analyst, is not entitled to deduct the expenses relating to this income.
124. in applying article 17 of the law on the part of the eleventh paragraph 2, income-paying merchants, cooperative society, authority, organization, society, Foundation, a non-resident and the permanent representation of the natural person who is registered as the operator of economic activity, which natural person income connected with its business operations, or other income that is not exempt from taxation, but of which, in accordance with article 17 of the law on tax charges should not retain in place each quarter to quarter the following 15th date of the month send the State revenue service territorial institution, by its location in a notification in accordance with Cabinet of Ministers 2 May 2000 No 166 of the provisions of the "regulations on individual income tax returns and notices" annex 4 for each quarter under natural person to taxable income amounts that are not related to the employment relationship. Statement of the annual quarter IV submitted by pēctaksācij on February 1.
125. the tax costs of natural person-non-resident withholding income for costs instead, applying the law article 17, twelfth, and tenth in cases where the non-resident's income under article 3 of the law of the third paragraph is liable to personal income tax, and for natural persons-non-residents-gain income and tax paid in Latvia report (annex 5).
126. in applying article 17 of the law the twelfth and seventeenth, withholding tax date is the date when the taxpayer-paid income saver – the actual payments made to non-residents, or the day that is vendor-non-residents-reduction commitments made to the taxpayer and non-resident mutual settlement including, or the date the vendor specific service obligations (article 17 of the law on the twelfth and seventeenth part of application – this provision in annex 6).
127. in accordance with article 17 of the law on the part of merchant, 12.1 cooperative company created, authority, organization, society, Foundation, a non-resident standing over stāvniecīb and the natural person who is registered as an economic operator, which has paid to a natural person-non-resident, the income from which tax according to law, the cost of income withholding, giving evidence of non-residents non-resident in the tax year enter the prises and tax paid in Latvia (annex 7).
128. The application of article 17 of law 12.1 if natural person – not a dent-rez individual income tax paid in regard to the order by submitting annual income statement, then the proof of the non-resident tax year gained local income and tax paid in the Republic of Latvia to fill the non-resident beneficiaries income –. In this case, the non-resident has to fill in the first and third, second and fourth of the attestation is not filled, but State revenue service territorial institution following the examination of the information provided in the completed the fifth.
129. This rule 124 notice referred to in paragraph shall be drawn up separately for each natural person paid to taxable income.
130. by natural persons – income – income beneficiary's request, the paying agent shall issue the natural person that rule 124 notice referred to in paragraph 1.
131. the income of the paying-merchants, cooperative society, authority, organization, society, Foundation, a non-resident and the permanent representation of the natural person who is registered as the operator of economic activity by the community of natural person tax taxable income, up to pēctaksācij in February 1, sent to the State revenue service territorial institution, by its location in the notification under Cabinet 2 May 2000 No 166 of the provisions of the "regulations on individual income tax returns and statements" of annex 5 natural person under to non-taxable amounts.
132. This provision of the notice referred to in paragraph 131 of the paying agent shall submit, if not a natural person tax not paid during the year the taxable income amount was less than the quadruple monthly non-taxable minimum.
133. income-paying merchants, cooperative society, authority, organization, Association, Foundation, a non-resident standing over stāvniecīb and the natural person who is registered as an economic analyst, 124. these provisions or the notification referred to in paragraph 131 of the country ranked mu service territorial authority is not to be sent to the community for the following types of income:

133.1. scholarships from the budget or education or international cooperation programmes;
133.2. benefits from the compensation for the guardian's duties and compensation for the obligation of the audžuģimen;
133.3. the consideration of legislation in accordance with the procedure laid down for the damage capacity loss associated with mutilation or other damage to health, as well as due to the survivors;
133.4. amounts paid to the State or local government bodies, on the basis of the decision by providing assistance in case of natural disasters or other exceptional cases;
133.5. amount of compensation laws and Cabinet regulations prescribed;
133.6. remuneration for blood donation and other donorpalīdzīb;
133.7. lotteries and gambling winnings, of which less than 500 lats.
134. scholarships granted and paid out of the State or of international education cooperation programme funds, the institution that created the program in Latvia, up to pēctaksācij February 1 of the year of the State revenue service submitted a report in accordance with the Cabinet on July 31, 2001 No. 337 of the provisions of the "procedures for the scholarships exempt from taxation individual income tax" in annex 2.
135. The provision in paragraph 128 and 131 paragraph notice must be submitted on an individual's property in the individual company (also a farmer or fisherman's farm) or individual trader paid amounts.
136. the Foundation "the Soros Foundation-Latvia" notification of tax during the year, in the framework of the projects funded under grants and compensation, which the natural person paid outside work legal relationship with the Foundation "Soros Foundation-Latvia" (annex 8), the State revenue service territorial institution, by its location, submitted by pēctaksācij on February 1.
137. the Foundation "the Soros Foundation-Latvia" in the framework of the projects funded by scholarship and remunerated performed, including funds from the Soros Foundation "Fund – Latvia" account of an individual's specified account or from the Community Foundation "Soros Foundation-Latvia" cash cash, or using other people.
138. Persons who committed payments are subject to tax in accordance with article 17 of the law, the seventeenth are set based on the legislation of vajiem in normat free and low taxation countries and areas.
139. Article 17 of the law on the application of part of the seventeenth term "make sājum" means any payments that reduce the taxable income of the offender. The concept of "payment", regardless of whether they are made using non-cash settlement, or paid in cash or in other cases (in kind) or a mutual settlement including, include interest, royalties, payments for all types of services, payments to cover actual expenses, insurance premiums, payments, cash and deposit guarantee that taxable persons – residents or non – residents of Latvia, which by law must be submitted to the annual income of residents of the Declaration , paid to any person who is, has been created or established duty-free or low-tax State or territory.
140. in applying article 17 of the law, if the s tax saver loan repayment pay and interest on loans received from a person who is, has been created or established duty-free or low-tax State or territory tax deducted only from the interest amount payable.
141. If a person who is, has been created or established duty-free or low-tax country or territory, has the bank account registered in the Republic of Latvia in the credit institution and the person concerned from that account, making payments, which the recipient is a person who is, has been created or established duty-free or low-tax State or territory, and this payment is reduced as a result of the Latvian taxpayer's taxable income, is considered that these payments are made to the Latvian tax payer and for those applicable law article 17 the seventeenth.
142. in accordance with article 17 of the law on the seventeenth of the withholding tax income paying contributions in the budget not later than the month of the subsequent cost of revenue in the fifth of the month in the date.
143. Where a taxable person considers that his payments to these persons is applicable law in article 17, the 18th, which States that the State revenue service may allow not to withhold tax from these payments, the taxable person shall submit a payment made before the State revenue service territorial institution of their place of residence application-request not to apply his payments to the persons referred to in article 17 of the law of seventeenth.
144.143. These provisions in the application referred to in paragraph 1, the request shall indicate the taxable transaction, the nature of the substance and the applicable prices, explains the circumstances are determined the need to do business with the person tax-free or low tax country or territory declares that the transaction does not take place in Latvia to reduce the taxpayer's taxable income or pay taxes, and that Latvia Latvian a taxable person or taxable person with personal or business related, directly or indirectly (through participation in another person or more other persons or otherwise) participated in person- in the documentary the payee to identify the persons who directly or indirectly (through participation in another person or more other persons or otherwise) are the people – the payee-the actual owners. The taxable person referred to in the application, the request shall also include any other relevant information that the State revenue service makes a decision. If the State revenue service requires the taxable person after the transaction, submit documents or their copies (for example, contracts, customs declaration, Bill of lading), confirming the actual execution of transactions.
145. A taxable person may be not to apply article 17 of the law on the part of the septiņpadsm (may not withhold tax at 25%) only after receiving the State revenue service's written permission does not withhold tax from the payments specified in the permit or authorisation from payments for these transactions. If the taxable person has not received the said permit, payments that it made to the person who is, has been created or established duty-free or low-tax State or territory cannot be considered as expenditure of the taxable income.
146. The State revenue service examined this provision in paragraph 143 of the application-request and within 30 days after its receipt is issued to the taxpayer a written permission does not withhold tax or refusal to issue a licence referred to.
147. When issuing these rules permit referred to in paragraph 145, the State revenue service it indicates on which payments are subject to authorisation issued and what is the validity period of the permit. The State revenue service tax should not be paid except to issue a general authorisation, applicable in respect of all taxable payments made without specifying a particular transactions and their members (the payee).
148. The State revenue service has the right to allow any tax withheld in accordance with article 17 of the law of the 17th part, if the person reasonably prove that those payments are not made to reduce the taxable income and the circle which does not pay or reduce the taxes payable in Latvia. In determining whether a payment is not made in these reasons, the State revenue service take account of the following conditions: 148.1. or which is based on real economic activity;
148.2. or the taxpayer's economic relations with people who are, have been, or been tax-free or low tax countries or territories, the taxpayer is required by the nature of the business;
148.3. which due or the taxpayer's taxable income is reduced, greater than it would be reduced if the recipient pays you to be resident or non-resident permanent representation of Latvia;
148.4. or the person or associated persons or companies are not directly or indirectly (through participation in another person or more other persons or otherwise) in which the person participated in, is created or established duty-free or low-tax State or territory;
148.5. or the taxpayer and the person who is, has been created or established duty-free or low-tax State or territory, in addition to the agreement on a specific transaction in any form no agreement (including an agreement that is not made known to the public) of any unforeseen additional atl in duals or there is no other form of concerted action to reduce taxes;
148.6. any other factual circumstances and conditions in which occurs the action or effect the transactions concerned and the tojot to the body may be a decision on withholding tax pursuant to article 17 of the law of the 18th.

149. The State revenue service must not unreasonably refuse tax paid, except for permission not to withhold tax in accordance with article 17 of the law of the 17th part, if the taxable person to demonstrate that you have met the law's eighteenth article 17 part requirements and the requirements of this regulation which need to get that authorization (article 17 of the law on the part of the application of the eighteenth example-this provision in annex 9).
150. The State revenue service revoke the authorisation, if the tax administration process has obtained information that suggest that tax paid if these rules when submitting the information referred to in paragraph 144, has given false information. If the State revenue service revoke the authorisation does not withhold tax, tax or part of the tax that was withheld in accordance with article 17, the s is considered overdue tax payment, which calculates the principal sum and the increase of late, starting with the day when the payment has been made, which was to be deducted from tax.
151. If a taxable person is in disagreement with the State revenue service on the market price or market value of the transaction with a person who is, has been created or established duty-free or low-tax State or territory the taxable according to the law "About taxes and duties" may be required to article 39 transaction assessment the Commission's opinion. 
152. in applying article 18 of the law 4.1 part, sole proprietors, which operating income calculated in accordance with article 11.1 of law second, third and fourth, and individual business (also rustic and little fishing farm) owners who have opted for the sort of accounting the double entry system of the taxation year of the advance payment shall be determined in accordance with the law "on enterprise income tax" article 23.
153.152. These provisions referred to in paragraph taxpayers each taxation year month until the 15th date of the advance payments shall be laid down in the following order: 153.1. in accordance with the law "on enterprise income tax" in the first part of article 23, paragraph 1 for each month of the tax period the first month until the month (inclusive) in which the taxpayer shall submit an annual declaration of income, advance payments are determined in the following order: 153.1.1. tax amount for a tax period, before the pirmstaksācij period (the year's income statement line amount of 15. multiplied by the tax rate) multiplied by the Central Administration of statistics pirmstaksācij year established total consumer price index, gaining the adjusted tax amount;
153.1.2. the adjusted tax amount is divided by 12, and the result produces a monthly advance payments to be made during the tax period of the year the first months shooting until then month (inclusive) when submitted to the annual income declaration;
153.2. in accordance with the law "on enterprise income tax" article 23, first paragraph, point 2 for each month of the tax period after the remainder of the annual declaration of income advance payments to be determined in the following order: 153.2.1. pirmstaksācij's annual tax amount (annual income declared in tion 15 Annex D3 line amount, multiplied by the tax rate) multiplied by the Central Administration of statistics pirmstaksācij year established total consumer price index, gaining the adjusted tax amount;
153.2.2. of adjusted tax amount deducted for tax year before the year of submission of the Declaration of income a month (including) the paid advance payment sum of sājum;
153.2.3. the difference is divided by the number of months remaining at the annual income of the month radio dekl until the end of the tax period, and the result produces a monthly advance payment of the amount to be taken in the period after the annual income declaration.
154. In application of article 18 of the law 4.1 part, advance payment of computation in the form of a lodge at the annual income declaration (article 18 of the law of application of part 4.1-this provision in annex 10 (example 1)).
155. If the rules referred to in paragraph 152. taxable persons in pirmstaks tion period operating income calculated in accordance with article 11 of the law, and tax accounting period sorting choose double entry system and operating income calculated in accordance with the law "on enterprise income tax", chapter II, 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 they were made in the year of pirmstak sācij in accordance with the law (article 18 of the law of application of part 4.1-this provision in annex 10 (example 2)).
156. The provisions referred to in paragraph 152 of the tax payers have the right to apply any other law "on enterprise income tax" in article 23 of these advance payments calculation conditions (for example, if the estimated fiscal income changes substantially changed the activity, change within the revenue and expenditure structure (or)).
157. in applying article 19 of the law on the sixth to certify tax year eligible expenditure made, natural person submitting the annual income of the radio it dekl adds a copy of such documents (original documents of the justification presented by the State revenue service territorial authority): 157.1. justification documents (payment documents, such as a voucher, receipt, payment, account statement, approved internet bank pays you the task), which represents education and medical expenses paid and which is specified natural persons – the taxable person – or his family name name and code of the person and the type of expenditure, or showing insurance premiums and contributions to private pension funds pay you for paying;
157.2. employer issued a justification document (certificate) on the quality of fikācij promotions (rates) need work, profession, or trade requires the acquisition and improvement of skills, as well as the expansion of knowledge and professional levels of training;
157.3. the application indicating that the eligible expenditure on paying the family's use of the educational and medical services in his statement are included only in part, and notify the payer (pay their code), which is shown in the Declaration of the general part of the eligible expenditure for the relevant go on a family member, and shall notify the fact that the pirmstaksācij periods eligible expenses for members of the family used the services have been included in the family or other persons Declaration having, in accordance with the rules of the event, 63 are entitled to eligible expenditure for paying family member;
157.4. insurance certificate to show that an individual's agreement (policy purchased) for life insurance (with accumulation of funds) Act matches the first part of article 10, paragraph 6 of the requirements and which is specified in the insurance contract period, the insured person (name, surname, personal code) and the tax year the amount of insurance premiums paid (annex 11);
157.5. Ministry of education and science of the Fund or of the Minister of education and science established a loan amortization Commission a written opinion about the law in the order received credit (credit). 
158. If the authority – employer – natural person as a civil official, public officer or employee for the control, corruption prevention and combating Bureau official or employee, professional soldier of military service are paid by the tuition fees or education pedagogical employee continuing education support fund for the natural person is paid by the tuition fees, the individual who received the tax refund for eligible education expenses, tax year tax calculation specify by submitting a declaration for the next tax year.
159. The application of the law in article 20 paragraph 2 of the third paragraph, the non-resident for the relief that the Declaration did not provide a non-resident who received income from the Republic of Latvia on the alienation of immovable property, if the income tax was withheld. However, the non-resident may not use the right to part of the article the specific relief and submit individual income tax returns (article 20, paragraph 2, of the third part of the example-this provision in annex 12).
160. Article 20 of the law of the fourth subparagraph shall not apply to natural persons from which the professional income, royalties (royalties) – during the tax year the income tax cost is deducted in full.
161. The insurance company with which the natural person has concluded a contract of life insurance (with storage) and issued this provision 157.4. referred inquiries, one month after the termination of the contract shall notify the State revenue service territorial body of his location.
162. the Ministry of education and science of the Foundation to pēctaksācij in February 1, submitted to the State revenue service student loans list of workers, which tax year deleted credit (credit). The list shall indicate the persons name, surname, personal code and delete the credit amount.

163. in applying article 24 of the law the second part, if a natural person, that the person employed by the employer for Latvia, making gainful employment income in the country with which the Tax Convention concluded, and in accordance with the Convention nosacīj of tions in this country pay tax, and this fact confirms that State administration of taxation issued the certificate, the employer withheld and not paid into the budget of the payroll tax from natural persons in gainful employment income in accordance with article 17 of the law, the first paragraph but the income amounts specified in the notice of the payroll tax in accordance with Cabinet of Ministers 2 May 2000 No 166 of the provisions of the "regulations on individual income tax returns and statements" of annex 1. These rules also apply to the natural persons that the payroll tax is calculated and paid in accordance with the law, article 4, first paragraph, point 4.
164. in applying article 24 of the law third, if a natural person, the person the tax year received income in the country with which the Tax Convention concluded, and subject to the terms of the Convention in the country during the period of pēctak sācij has submitted a declaration for the tax year the income and paid personal income tax, which represents the national certificate issued by the tax administration, the taxpayer shall indicate the amount of the taxes paid in the taxation year your declaration (article 24 of the law of the third part of the example of example-this provision in annex 13).
165. the rule applicable to 1 September 2006.
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: rules applicable to 1 September 2006 in attachments 1-13 RAR