Cabinet of Ministers Regulations No. 765 in Riga august 31 2004 (pr. No 51 40) amendments to the Cabinet of 31 March 1998 regulations No. 112 "rules on income subject to the payroll tax paid" Issued in accordance with the law "on personal income tax" the second part of article 8 to make a Cabinet of 31 March 1998, by Regulation No 112 "rules on income subject to the payroll tax paid" (Latvian journal, 1998, 87./88.nr.; 2003, 129 no) the following amendments: 1. Complement 3.5. subparagraph after the word "the" with the words "which is degradable and is a staff".
2. Express 4.2 subparagraph by the following: ' 4.2. employer expenses required for Work Protection Act 15, 22 and in article 25 of the labour protection requirements; ".
3. Make the following paragraph 4.4: "4.4 employer cover expenditure on employee training 4.4.1: for enhance or expand, work, profession, or business skills and knowledge (except for general education and higher education, where this provision is specified in point 4.4.1);
4.4.2. the employee's professional preparedness courses and seminars; ".
4. Supplement with 4.4.1 section as follows: "the covered employer 4.4.1 tuition fees or student loans repaid principal on an employee who: 1. acquire Bachelor 4.4.1 curricular thematic group" in science, mathematics and information technology ' or ' engineering, manufacturing and construction;
4.4.1 2. learn any professional study programme of thematic group "in science, mathematics and information technology ' or ' engineering, manufacturing and construction;
4.4.1 3. learn the master's program in the thematic group "in science, mathematics and information technology ' or ' engineering, manufacturing and construction;
4. Doctoral study in 4.4.1; ".
5. Add to 4.11 section behind the words "the expenditure concerned" with the words "non-degradable and is a staff".
6. Supplement with 6.1 and 6.2 point as follows: "the provisions of point 6.1 4.4.1 is in force from 1 January 2005 to 31 December 2009.
6.2 rule 4.4.1 section apply to tuition fees for 2004/2005, 2005/2006, 2006/2007, 2007/2008 and 2008/2009 academic year. If the worker the employer has provided graduate certificate testifying that the worker learn this rule 4.4.1 1., 4.4.1.2 or 3 referred to in 4.4.1 program or studying PhD. " Prime Minister i. Emsis Finance Minister o. Spurdziņš