Cabinet of Ministers Regulations No. 100 in Riga in 2003 (4 March. No 13, § 5) 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, 2000, 2001,/372.nr.; 370.138. no) the following amendments: 1. Complement the 2.1 point with the example of the following : "example.
Natural person-non-resident: the duties of the Board of Latvian companies. The fulfilment of non-resident arriving in Latvia two times a month. During a stay in a non-resident living in Latvia. According to the invoices presented by the Latvian company every month shall be borne by the non-resident's travel costs 400 lats and hotel expenses of 500 lats, transferring money directly to airlines and the companies that provide hotel services.
Identifying natural persons, non-residents-total earned income (benefits), the income (benefits) value provides additional money (tax) amount: 300 lats (133.33 lat 166.67 of travel expenses and hotel expenses lats). Thus, the non-resident in Latvia total revenue gained by the amount to be included in the expenditure of the company, is 1200 lats. The report (withholding) of that total income amount for the personal income tax of 25%-300 lats, you get the natural persons — non-residents-income (benefits) value: 900 lats in tax deduction. "
2. Supplement with 9.4, 9.5, 9.6, 9.7, 9.8, 9.9 and 9.10 paragraph by the following: ' article 8 of the law of the 9.4 part five shall apply to the payment of insurance premiums that the employer has made from its own resources for the benefit of employees according to the law "on insurance contracts" and according to the life, health or accident insurance contract concluded with the insurance company, established and operating in accordance with the insurance companies and the supervisory law as well as contributions to private pension fund, who established and operating in accordance with the law "on private pension funds."
9.5 applying article 8 of the law of the fifth, the employee of the employer contributions made to the right of the private pension fund and insurance premiums, the amount of the payments is part of the employee's earnings gained on the basis of the employment relationship and for which to raise tax payments. This contribution is included in the income of the employee. In determining the taxable income of the employee, this contribution is deducted from the employee's earned income, pursuant to article 8 of the law in the fifth subparagraph, such restrictions.
9.6 If the employer in accordance with the life insurance (without funds accrual), health insurance or accident insurance contract for the benefit of the employee insurance premium payment amount for the tax year exceed 10% of the natural persons — workers — gross income tax year, the total excess payment, subject to the restrictions laid down in the law 180 lats, the employer includes the employee's taxable income in the tax year and the last month of the law shall be calculated and deducted from the payroll tax.
Example.
Employer under the insurance contract concluded for the period from March to February of the following year, in March, paid health insurance premiums for employees 180 lats. The extent of the employee's wages in any tax year months together have an average of 145 1740 lats or Lats per month. 10% of gross income in a year is $174. This means that the payment of insurance premiums in excess of the amount in the year 6 lats (174-180 = 6). Calculation of personal income tax for December, from the excess amount shall be calculated and deducted tax 1.50 lats (25% of 6.00 = 1.50).
9.7 if the employer made life insurance (without funds accrual), health insurance or accident insurance premium payment amount did not exceed 10% of the employee's gross income, but there are more than 180 lats year, taxable income of the employee is to be included in the amount that exceeds 180 lats. In calculating taxable income, the employer follow that rule 9.6 points.
9.8 if, in accordance with the employer's conclusion of a life insurance contract (with storage) or the agreement on contributions to private pension fund payments of insurance premiums or contributions to private pension fund for the benefit of the employee is made once a year or several times, dividing the annual payment, insurance premiums, and contributions to private pension funds to the employee's gross income for the tax year is determined in one of two ways. If the employer insurance premiums, payments or contributions to private pension funds is made for the tax year and pēctaksācij the year, tax year, with the ratio of payment made to the employee's gross income for the tax year, only take into account the payment of the part relating to the tax year. If the employer has made payment for the pirmstaksācij year and taxation year by determining the ratio of payment made to the employee's gross income for the tax year, the tax year takes into account all payment. If the payment amount exceeds 10% of the employee's gross income for the tax year, the excess amount is included in the employee's taxable income in the year of the tax year and the last month of the tax is withheld from it.
Examples.

1. Employer paid life insurance in September (with funds accrual) bonuses or made contributions to private pension funds for employees during the September, October, November, December and next year's eight months. The insurance contract enters into force by September. Bonus amount paid is 360 dollars, the employee's gross income in the year is 3500 dollars. From the employer for life insurance premium payments or contributions to private pension funds for the taxation year covered 120 lats (360:12 x 4 = 120). The other part of the duties of the employer as payment for the next period and takes into account in determining the taxable income of the employee in the year of pēctaksācij. In December of the tax year, the employer shall determine the payments (relating to tax year) relative to the employee's gross pay. In this case it is 3.4%, so do not exceed the limit of 10%.
2. the employer in January paid life insurance (with funds accrual) bonuses or made contributions to private pension fund for employees of the three previous months, November and December and January for the year — the month during which he made the payment. The amount of premiums paid is 90 lats. For the next three months that payments made in April 90 lats. The next payment is made in July (90 dollars) and last payment tax year in October (90). Tax year total employer the employee has carried out a good life insurance (with funds accrual) bonus payments or contributions to private pension fund 360 lats. In December the employer calculates the ratio of employee payments gross pay. The employee's gross income in the year is 3360 dollars (280 Lats per month on average). Whereas 10% of the lats is 336 3360 lats, the employee's taxable income for December is expandable for 24 lats (360-336 = 24). Thus, the individual income tax to the employee income taxable in December are $304 (280 + 24 = 304). As payment for November and December will be made in January next year, it will be applied to the employee's next pay.
9.9 employee employer benefit the payment of insurance premiums, if the contract of employment between the employer and the employee is terminated, but the insurance contract is pārjaunot to the new employer of the employee or other same employer the employee or the employee himself it over to work the day of the termination is for payments of employees relative to the employee's gross pay is the total cessation of the contract year. If the insurance premium payment amount exceeds the prescribed limit of 10%, the excess amount is subject to personal income tax. If the insurance premium payments for the benefit of employees in accordance with life (without funds accrual), health or accident insurance contract and the total amount of insurance premiums has exceeded the 180 lats year limit, with personal income tax is levied on the excess amount.
9.10 The employer made the payment of insurance premiums for which the employer made the employee's right under the employer before the employee's entry into employment relationships concluded insurance contract, may not exceed 10% of the employee's gross income in the period in which he has become the insured person. For employers the conclusion of life (without funds accrual), health or accident insurance contract, it should be noted that the amount of insurance premiums has a limit of 180 lats is applicable in proportion to the period for which the employee is pārjaunot of life (without funds accrual), health or accident insurance contract.
Example.
If the employee has entered into an employment relationship with the employer four months after life (without funds accrual), health or accident insurance contract whose duration is one year, the employer's insurance premiums payments made must not be less than 120 lats (8/12 x 120 = 180). "
3. Make the paragraph 19 by the following: "the application of the law of 19. Article 9, first paragraph, paragraph 16, is not liable to tax in accordance with civil law clerk or in accordance with the national law of the country of control control officer or employee to cover part of the tuition fees and officials, the State controller, the State Control Board, the State control Department of the College of Auditors or members of the State control the auditor's family allowance paid When he died in the performance of official duties. "
4. Replace the 21 and 22, the words and figures "of the Cabinet of Ministers of 25 June 1996, the provisions of no. 233" order in which recoverable with the missions and the staff of travel-related expenses "(the fold) with the words and figures" of the Cabinet of Ministers of 28 May 2002, the Regulation No 219 "order in which recoverable with the missions and the staff of travel-related expenses" (the fold).
5. Supplement 22.1 point after the words "civil law" with the words "national control law".
6. The deletion of article 33, 34, 35, 36 and 37.
7. Supplement 24.9 point after the word "grandparents" with the word "spouse".
8. Supplement with 45.1 45.2 45.3 45.4 points, and such that: "article 10 of the law of the 45 first part 6 requirements are applicable to natural persons the insurance premium payments under life insurance (with storage) agreement made by the insurance company, established and operating in accordance with the insurance company and under the supervision of the law.
Article 10 of the law of 45.2 in the first part of paragraph 6 shall apply to such natural persons concluded life insurance (with storage), which provides for insurance reimbursement for claims paid to the same insured (or beneficiary) and the other with the operation of the agreement or termination of the related cost the same amount to the policyholder.

45.3 the natural person shall have the right to include eligible expenses for life insurance premiums, payments under the life insurance (with funds accrual) agreement that natural persons — workers — right for a period of not less than five years, has been entered into by the employer and that natural person is pārjaunojus.
28.2 application of article 10 of the law the second part before the month of the employee's employment income taxation salaries tax, the employer is entitled to deduct from the employee's monthly income of working staff also performed the same life insurance (with funds accrual) bonus payments and contributions to private pension funds, which are made on a collective or individual agreement and where: 28.2 1. together with the employer's employee benefit payments do not exceed the law article 8 in the fifth paragraph, the limit of 10% of the employee's monthly gross income;
2. the employee's application 28.2 Basic employer withholding them from the employees income. "
9. Make a point following 46.3: "applying the law of 46.3 11. Article 1.1 of the proportion of economic activity considered also the individual merchant. Application of article 11 of the law 1.2 part of professional activities treated as a sworn bailiff action. "
10. To supplement the rules by 29.9 points as follows: "If this rule 48.1 47 and 48 points in buildings and structures inventory value from 1997 to 2000 is not updated, the depreciation calculation to use the last inventory count value specified in the until 1997. If not specified, uses the acceptance and transfer of the Act. This condition does not apply to buildings and structures, the use of which in economic activities initiated after 1 January 2001. "
11. Supplement with 49.8 points as follows: "the application of the law of 49.8 11. the third paragraph of article 13, the operating expenditure is to be included in the tax year the paid-up value added tax in accordance with the law" on value added tax "article 10 of the ninth and tenth are not deducted as input tax. '
12. To supplement the rules by 50.1 point as follows: "a natural person holding 50.1 tax year sold the growing forest and timber, in regard to the calculation of the tax year taxable income, operating expenses include the growing forest and timber sales related costs amounting to: 50.1 1.25% of the forest growing sales revenue;
50.1 2.50% of lumber sales revenue. "
13. Add to 70, with the words "If the non-resident's income under article 3 of the law of the third paragraph is liable to personal income tax".
14. Express 94.1 1. and 2. section 94.1 as follows: "1. the justification documents 94.1 (payment documents, such as a voucher, receipt, payment, credit account statement, credit approved internet bank payment order), which represents education and medical expenses paid and which is specified in the natural persons — taxable persons — or his family name, surname and personal code and specify the type of expenditure, as well as certify insurance premiums and contributions to private pension funds payments for paying;
94.1 2. employer issued a justification document (certificate) of employer natural persons — workers — right under health insurance contract (without funds accrual) made health insurance premium payments, whether or not the policyholder's employer or by the same individual. If the policyholder's employer, the statement shall also indicate, in accordance with the health insurance contract total insurance premiums paid; ".
15. Delete 94.1 3 and 4 section 94.1.
16. To supplement the rules 6 and 7 by 94.1 94.1. subparagraph by the following: "6.94.1 insurance certificate to show that an individual's agreement (policy purchased) for life insurance (with accumulation of funds) Act matches the first part of article 10, paragraph 6 of the requirements and which is specified in the insurance contract period and the tax year of the paid insurance premium amount (annex 4);
94.1 7. Ministry of education and science of the Fund or of the Minister of education and science established a loan amortization Commission a written opinion about the law in the order received credit (credit). "
17. Delete paragraph 94.2 numbers and the word "94.1 4.3 and 94.1".
18. To supplement the 94.3 the point after the word "official" with the words "public official or employee in control".
19. To supplement the provisions under 94.6 94.5 and following points: "94.5 the insurance company with which the natural person has concluded a contract of life insurance (with storage), and which provided in paragraph 94.1 5 a certificate, in the month following the termination of the contract shall notify the State revenue service territorial authority (location) for breach of contract.
94.6 Ministry of education and science of the Foundation to pēctaksācij in February 1, submitted to the State revenue service student loans list of workers, which tax year deleted credit (credit). The list shall indicate the persons name, surname, personal code and deleted the amount of credit. "
20. Delete paragraph 96.
21. Supplement with 96.2 points as follows: "the provisions of 96.2 9.4, 9.5, 9.6, 9.7, 9.8, 9.9, 9.10, 45.1, 45.2, 45.3, 28.2, 29.9, 49.8 and 50.1 points, 7.6 and 94.1 94.1, 94.5 points, annex 4 and Amendment 19, and paragraph 22.1 for 58.6 State control officials and employees, the amendments relating to the taxable person in paragraph 24.9 of the family circle, as well as the updating of amendments 1 and 2.94.1 94.1 in relation to the requirements of point source documents for eligible costs apply in 2002. and the following year taxable income. "
22. To supplement the provisions under annex 4 follows: Prime Minister e. Repše Finance Minister v. dombrovsky Editorial Note: rules shall enter into force on 12 March 2003.