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The Order In Which The State Revenue Service Provided By The National Social Security Agency Carried News Of The State Social Insurance Contributions

Original Language Title: Kārtība, kādā Valsts ieņēmumu dienests sniedz Valsts sociālās apdrošināšanas aģentūrai ziņas par veiktajām valsts sociālās apdrošināšanas obligātajām iemaksām

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Cabinet of Ministers Regulations No. 799 in 2004, Riga, 21 September (pr. No 54 21 §) the order in which the State revenue service provided by the national social security agency carried news of the State social insurance contributions are Issued in accordance with the law "on State social insurance" the third subparagraph of article 23 1 of the regulations determines: 1.1. procedures for the State revenue service provided by the national social security agency (hereinafter the Agency) made national news on social security payments (from 1 January 1991 to 31 December 1997, on the social tax);
1.2. the order in which the Agency shall record the State carried out compulsory social insurance contributions and recalculate the State social insurance compulsory contribution object if the State compulsory social insurance contributions have been made in full. 2. The State revenue service agency to provide the following information: a report on State 2.1. social insurance payments from workers ' earned income;
2.2. the Cabinet of Ministers of 14 November 2000 No. 397 of the provisions of the "regulations on the State social insurance compulsory contribution to the reviewer registration and reports on State social security contributions and personal income tax" the information referred to in annex 1 of the workers;
2.3. message for the self-employed or domestic worker to the employer, or alien foreign workers at the employer's alien State social insurance contributions the reporting quarter;
2.4. a statement of the actions of the employer State social insurance contributions (annex 1);
2.5. a statement of the employer made social tax payments (annex 2);
2.6. the certificate of the State revenue service examination (audit) estimated working income and State social insurance contributions (social tax) (annex 3);
2.7. the details of the social tax payments capitalized debt: 2.7.1. Minister of finance order a certified copy of the social tax capitalised the principal sum and the interest and late payment of money the deletion;
2.7.2. the institution sponsoring the capitalisation submitted inquiries about privatizējam a certified copy of the company's (the company) tax debts;
2.7.3. the institution sponsoring the capitalisation submitted certified copies of certificates of privatized companies (company) tax debts;
2.7.4. details of privatised enterprises (companies) social tax payment of the principal sum which formed up to January 1, 1996, as the provision to this post. 3. The State revenue service checks the person's name and surname, person code, as well as the State social insurance compulsory contribution calculated in compliance with the insurance period and the insured person's status and provide the Agency: 3.1 2.1 these rules referred to in point (e) of the report, no later than ten working days after the receipt of the report;
3.2. this rule 2.2., 2.3., 2.4 and 2.5. the information referred to in (e) not later than five working days after the receipt of the report;
3.3. This provision 2.6. statement referred to in point (e) not later than ten working days after the receipt of the report;
3.4. this rule 2.7. the information referred to in (writing) — no later than five working days after the rules referred to in paragraph 2.7.1. receipt of the order. 4. the Agency shall examine the information submitted. If an error is encountered, the Agency shall draw up a report and send it to the State revenue service. The State revenue service no later than 15 working days after receipt of the relevant Protocol shall submit to the Agency the error correction. 5. If the employer State social security payments for the month is not made in full, the Agency, on the basis of this provision 2.1., 2.4 and 2.5. the particulars referred to in paragraph: 5.1. each worker carry out State social security payments (if not less than one cent) calculated in proportion to the total calculated State social insurance contributions, using the following formula: = sum (SMEs) Smes x (Ma (n) : Amount (PA)), where Smes — workers carried out State social security payments;
Amount (Mv) — common in the State social insurance compulsory contribution amount;
MA (n): the calculated State social security payments for each worker;
Amount (PA) — the total calculated State social security payment amount;
5.2. adjustment of the workers monthly State social insurance compulsory contribution object by using the following formula: Ip = Mv: L that Ip — the converted the State social insurance compulsory contribution object;

L-the Cabinet of Ministers in certain State social security payment rate. 6. If self-employed, who employ workers, State social security payments for the month is not made in full, the Agency national social security payments in accordance with the provisions of paragraphs 5 and 7 of the first registered workers, then the self-employed. 7. the self-employed, domestic workers at the employer's alien and foreign workers at the employer's alien, who according to this provision, 2.3., 2.4 and 2.5. the particulars referred to in paragraph State social security payments is not made in full, the Agency recalculated monthly income in accordance with the provisions set out in point 5.2 of the formula. 8. workers, self-employed, domestic worker at a foreign employer and a foreign worker to the employer for which the alien State social security payments have been made in full, or which State social security payments is not made in full, State social insurance payments, with the conversion of the month or quarter of the State social insurance compulsory contribution balance adding to next month or quarterly State social security payments until the moment when the State social security payments are equal to the calculated contributions. 9. The State revenue service once a year to review the year following March 1, provide the Agency with information about employers ' pārmaksātaj State social security payments, which included deferred payments. 10. the Agency national social security payments are recorded in the following order: payment, which expired after 1 October 1999, and that the payment due date up to 1 October 1999. 11. Be declared unenforceable in the Cabinet of 12 January 1999, the Regulation No 11 "order in which the State revenue service provided by the national social security agency carried news of the State social insurance contributions" (Latvian journal, 1999, no. 10; 2000, 117./118.nr.; 2002, nr. 190). Prime Minister i. Emsis Welfare Minister d. Staķ 1. Annex Cabinet 21 September 2004 Regulations No 789 Welfare Minister d. Staķ annex 2 Cabinet 21 September 2004 Regulations No 789 Welfare Minister d. Staķ annex 3 Cabinet 21 September 2004 Regulations No 789 Welfare Minister d.-Staķ