Cabinet of Ministers Regulations No. 312, Riga, 2006 April 25 (Mon. No. 24) amendments to the Cabinet of Ministers of 29 June 2004, regulations No. 573 "order in which personal income tax, and the tax increase demanded unless the tax late and related penalties including a budget" Issued in accordance with the law "on personal income tax" the second subparagraph of article 26 to make the Cabinet June 29, 2004 No. 573 "in the terms of the order in which individual income tax, and the tax increase demanded unless the tax late and related penalties including a budget" (Latvian journal in 2004, 112, 210. no; in 2005, 201. No.) the following amendments: 1. Add to paragraph 4 after the words "transfer tax" with the words "and related tax payments (principal sum increase, and late penalty)."
2. Make 5, 6, 7 and 8 of the following: "5. the taxable persons — natural person declared place of residence at the beginning of the taxation year to the municipal administrative territory with which the Finance Ministry has concluded a contract for the personal income tax revenue collection in the special procedure (hereinafter the municipal administrative territory of resident taxpayers) or employer whose registered office is located in this municipal administrative territory, tax and tax-related payments (principal sum increase , and the late penalty) including the municipal budget according to these rules 6, 7 and 8.
6. the employer whose registered office is located, this provision referred to in paragraph 5 of the municipal administrative territory, tax from the municipal administrative territory of workers living wages are paid local government account, but with tax-related payments (principal sum of money and delay the increase) and tax from the rest of the workers ' wage and tax-related payments (principal sum increase and delay's money) — distribution account.
7. The provisions referred to in paragraph 5 of the municipal administrative territory of living taxpayers — natural persons paying tax on income from business or in summary, or by payment of the tax audit the budget results in estimated payments, tax and tax-related payments (principal sum increase, and late penalty) including direct municipal budget.
8. the employer whose registered office is located, this provision referred to in paragraph 5 of the municipal administrative territory, by payment of the tax in the budget as a result of the rev zij estimated payments, tax from the municipal administrative territory of workers ' living wage and tax-related payments (increase demanded unless the delay, as well as the audit results in the calculated penalty) transferred to the municipal budget account, and the result of the calculated tax audits from the other workers ' wage and tax-related payments (principal sum increases and late) distribution account. "
3. Make a paragraph 16 as follows: "in determining the proportion of 16 local factors in common through the distribution accounts in the tax revenue to be distributed, they are not taken into account in tax payments and the tax related payments that this provision in paragraph 5 that the municipal budgets are secured directly." Prime Minister a. Halloween Finance Minister o. Spurdziņš