Read the untranslated law here: https://www.vestnesis.lv/ta/id/111604
Cabinet of Ministers Regulations No. 481 Riga, 28 June 2005 (pr. No 37 – 39 §) rules for a monthly non-taxable minimum and tax allowance of individual income tax calculation released according to 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 2006:2.1 a monthly non-taxable minimum is $32;
2.2. the law "on personal income tax" in article 13, first paragraph, paragraph 1 of the tax relief per month is $22.
3. Salary and other costs on working or other activities up to 31 December 2005, if they are paid after December 31, 2005, the circle with the personal income tax by applying the monthly non-taxable minimum and tax relief, which was in force until 31 December 2005.
Prime Minister, Health Minister g. Smith in place of the Minister of finance, regional development and local Government Minister m. kučinskis Editorial Note: rules shall enter into force on the 2 July 2005.
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