Cabinet of Ministers Regulations No. 1027 Riga 2004 December 21 (Mon. No 74 49) amendments to the Cabinet of Ministers of 18 October 2000, the provisions of law No 357 "" on personal income tax "application rules" Issued in accordance with the law "on personal income tax" 38. the first part of the article make the Cabinet of Ministers of 18 October 2000, the provisions of law No 357 "" on personal income tax "application rules" (Latvian journal, 2001, nr. 138; 2003; 2004, nr. 38, 61 no) the following amendments : 1. Delete paragraph 9.3.
2. Make 44 the following: "44. This rule 41, 42 and 43 shall apply where 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, the expenditure."
Prime Minister a. Halloween Finance Minister o. Spurdziņš Editorial Note: regulations shall enter into force by December 29, 2004.