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Amendments To The Cabinet Of Ministers Of 18 October 2000, The Provisions Of Law No 357 "" On Personal Income Tax "application Rules"

Original Language Title: Grozījumi Ministru kabineta 2000.gada 18.oktobra noteikumos Nr.357 "Likuma "Par iedzīvotāju ienākuma nodokli" normu piemērošanas noteikumi"

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The Republic of Latvia Cabinet of Ministers Regulations No. 407 of 2001 in Riga on 25 September (Mon. No 46, § 1) 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, 370./372.nr.) the following amendments: 1. delete the words "in paragraph 2 of the law, less mentioned in article 9 of the non-taxable income in the light of article 9, first paragraph, the exception set out in article 2 ".
2. To supplement the provisions of paragraph 2.1 the following: "2.1 if the natural person-non-resident in the Republic of Latvia shall receive the income only natural value or services and from that moment the cost of income personal income tax (duty) it is not possible to withhold, then get the value of the total income consists of income equivalent to the monetary value and the amount corresponding to the amount of the total tax income values."
3. Replace paragraph 3, the words "individual income tax (tax)" with the word "duty".
4. Supplement with 3.1, 3.2, 3.3, 3.4, 3.5 and 3.6 on the following point: "3.1 application of article 3 of the law of the third subparagraph of point 7.1, the physical person-non-resident — who disposes of the Republic of Latvia in the real estate, the real estate transfer tax on income paid in regard to the procedures for submitting annual income statement. Taxable income from the sale of real property is defined as the difference between the sales price and the purchase price.
3.2 real property acquisition costs to be determined as the real estate purchase price plus expenses related to its purchase of State fees for the presentation and business ownership in the land register, the strengthening of the Commission and other relevant expenses that are not related to property management.
3.3 on real estate purchase (sales) days shall be considered the date of conclusion of the contract (no matter which limits the buyer makes payments for the purchase) if these rules otherwise.
3.4 selling real estate, which is recovered by restoring ownership of nationalized real property, the purchase value of the property deemed sale price.
3.5 selling real estate received in succession (except for this provision to cases referred to in paragraph 3.6) or as a gift for its acquisition value considered to be appropriate in the specific mass of the succession of the property value, or a gift in a specific property stated in the contract. On the acquisition of immovable property shall be considered the day of the date of entry into force of the judgment of the Court of Justice in the case of succession or donation agreement.
3.6 selling real estate, who inherited from a person who had the real estate property, restoring ownership of nationalized real property, the purchase value of the property deemed sale price. "
5. Supplement with 4.1 and 4.2 point as follows: "4.1 application of article 3 of the law of the third subparagraph of paragraph 12, the objects of copyright and related rights and shall be fixed in accordance with the Copyright Act, as well as comply with the existing provisions of the Tax Convention.
4.2 The payment for intellectual property is any payment you receive as compensation for any copyright (including related rights) or the right to use the copyright (including related rights) to literary, scientific or artistic works (including computer programs, motion pictures, videos or sound recordings, any patent, trade mark, design or model, plan, secret formula or process), or for the right to use industrial, commercial or scientific equipment, or for their use , or for information concerning industrial, commercial or scientific activity and experience. "
6. Supplement with 5.4 as follows: "5.4 has an employment relationship with an employer — a natural person who is a foreign taxpayer."
7. Make paragraph 8 by the following: "8. The provisions of paragraph 5 of that natural persons in the calculation of the salaries tax, the calendar month of the taxable income is determined as the difference between gainful employment income according to the Cabinet's 31 March 1998 the Regulation No. 112 provisions for income," which pay payroll tax "and a monthly non-taxable minimum, tax relief and for the month for calculated State social security payment amount."
8. Supplement with 9.1, 9.2 and 9.3 points as follows: "the law of article 8 9.1 third part referred to in paragraph 4, the income received by the company in case of liquidation or reorganization, defined as the difference between the winding-up or reorganisation of the company in the event of the amount received from this company and value of the contribution.
9.2 applying law article 8, paragraph 8 of part three, on income from intellectual property, and the right to intellectual property considered any payment that an individual receives as compensation for any copyright (including related rights) or the right to use the copyright (including related rights) to literary, scientific or artistic works (including computer programs, motion pictures, videos or sound recordings, any patent, trade mark, design or model , plan, secret formula or process), or for the right to use industrial, commercial or scientific equipment, or for their use, or for information concerning industrial, commercial or scientific activity and experience.
9.3 the Author rights collecting societies or related rights collective management organizations the remuneration paid to the author, the author's heirs, other copyright or related rights to the transferee does not constitute royalties (royalties). "
9. Add to paragraph 11 with the following sentence: "for agricultural production is not logging and timber sales."
10. Make a point 19 as follows: "the application of the law of 19. Article 9, first paragraph, paragraph 16, is not liable to tax in accordance with civil law official authorities cover part of the tuition fees and allowances paid to the family of officials, if the official died in the performance of official duties."
11. To complement the 20 behind the words "attributable to" with the words "system of the Ministry of the Interior staff with special ranks and under".
12. Supplement with 22.1 points as follows: 22.1 "institutions of civil law and Cabinet 7 September 1999 No. 317 of the rules" of the system at the Ministry of the Interior staff with special ranks in the course of the service rules "within the tax year is about miscreant tuition (refund of tuition fees paid), as well as the Ministry of education and science on the teaching staff of the educational institutions of further education support fund under the refund of tuition fees to the tax year following the February 1 provides for the State revenue service information about natural persons that the compensation paid out to indicate a person's name, surname, personal code, and the amounts paid, payment date, and the calendar year for which the refund was paid. "
13. To supplement 26 to the sentence by the following: "part of the immovable property acquisition costs to be determined in proportion to the area around this part of the real estate in the area."
14. Make the following paragraph 27:27. About real estate purchase (sales) days shall be considered the date of conclusion of the contract (no matter which limits the buyer makes payments for the purchase) if these rules provide otherwise. "
15. Supplement with 24.9 points as follows: "the application of the law of 10 24.9. the first paragraph of article 2, paragraph about an individual's family members considered to be persons for whom it is entitled to get personal income tax allowances in accordance with article 13 of the law, as well as the parents, grandparents, children and grandchildren regardless of whether they were dependent of the payer. Natural persons the right to deduct eligible expenses from taxable income does not depend on whether an individual calendar year has used the personal income tax allowances in article 13 of the law. "
16. Replace the words "in paragraph 46, the second" with the word "third".
17. Supplement with 46.1 46.2 46.3 46.4,, and the point as follows: "in determining the taxable income of 46.1 from operating activities under article 11, first paragraph, physical person from operating income and expenditure accounting journal (magazine) taxation year listed expenses tax year to determine the taxable income excludes the following expenditure: 46.11. business acquisition value of the fixed assets used or created, cost, including costs that are related to fixed asset and committed to commissioning of fixed assets;
46.12. expenses that do not qualify for this tax year's revenue.

46.2 the journal listed in the tax year, the expenses of taxation year for determining taxable income the following expenses: 46.21. with economic activity asset depreciation amount used according to the law "on enterprise income tax" article 13;
46.22. expenditure relating to the taxation year, but revenue is done and listed in previous taxation years.
the application of law 11.46.3 article 1.1, part of the professional activity is also considered as a sworn bailiff action.
proceeds from the asset 46.4 seizures that have not been used in economic activities, are not listed as operating income according to article 11 of the law the second part. "
18. Add to 48 with the sentence as follows: "If the buildings and premises, to which ownership is restored to 2000 until the year 2000 is not used in the commercial activity of the person, the buildings and premises are depreciated from the inventory values, set in the year when it is launched using a building or construction business."
19. Make 49 as follows: "49. This provision, paragraph 47 buildings and premises the counting value depreciation purposes in 2001 and below are not actualized (overrated)."
20. Supplement with 30.5, 30.6 30.6 30.7 30.8,,,, and 49.7 points in 30.8 as follows: "in determining the 30.5 buildings and premises remaining value from which calculates depreciation for tax year based on buildings and premises according to the counting value updated no later than the year 2000, and it shall be reduced by the amount of depreciation that until 1 January 2000 we calculate these buildings and structures for the purposes of calculating the tax.
30.6 when a fixed asset after its purchase tax year has not been used in the commercial activity of its depreciation is not included in the tax year of operating expenses.
If the natural person owned 49.3 assets economic activity are used in part, the value of depreciation for tax purposes is calculated in proportion to the use of fixed assets business. Such calculated depreciation of physical person may include operating expenses only if the ratio can be objectively determined and is documented.
49 personal vehicle value depreciation and running costs in proportion to the fall editions of the operating needs of the mileage rate (but not more than 90%). If the natural person owned 30.8 building (its part) part is used in economic activities, its depreciation is calculated in proportion to the economic activity of part of the area used for the building of the share (part thereof) in the area of application of the law of 30.8. Article 11 of the third subparagraph of paragraph 7. the physical person operating expenses may include only paid workers carry out State social security payments.
49.7 individual who has a personal income tax bill for your individual company (also a farmer or fisherman farm) income, for yourself or your family members employed in the company, calculated and paid the wages and public social security payments include operating expenses. "
21. Supplement with 54.1 points in the following wording: "54.1 the State social insurance agency, the calculation of the tax on sickness benefits, take into account article 12 of the law set out in the non-taxable minimum and article 13 of the law laid down in the first paragraph of tax allowances during the period for which sickness benefits are calculated. One calendar day of non-taxable minimum amount is calculated, the non-taxable minimum monthly amount divided by the number of days in the calendar month. Also, not a full month is also certain tax relief. "
22. Delete 55.
23. To supplement the rules by 65.1 points as follows: "article 17 of the law of 65.1 tenth parts 1 and 2 shall apply to any income from intellectual property, the right to intellectual property and of the right to use intellectual property."
24. Replace the words "in paragraph 71 of the tenth and the twelfth part" with the words "12.1".
25. replace paragraph 82, the words "31 March 1995 No 69" provisions of the rules on tax-free or low taxation countries and areas "with the words" of 26 June 2001, regulations No 276 "rules for tax free and low taxation countries and areas".
26. To complement the rules 94.2 and 94.3 94.1 to 94.4 points, such as: "94.1 to certify tax year eligible costs carried by natural person submitting annual income statement, it adds a copy of such documents (original documents of the justification presented by the State revenue service territorial authority): 94.11. justification documents certifying education and medical expenses paid (voucher, receipt, payment, credit account statement, etc.), and which represents a physical person-taxpayer or his family name first name, last name and ID number, as well as specified types of expenses paid;
94.12. employer's statement that the employer is an individual's or a family member has not carried out the right health insurance premium payments under the Bill or his family health insurance entered into a contract (no accumulation of funds);
certificate of treatment 94.13. institutions in which the person is made a scheduled operation, that the costs of the planned operation is not a covered sickness, or, if the sickness fund has covered it in part, on the part of the expenditure is paid from sickness funds;
94.14. hospital's certificate from the person who has received the appropriate medical services, that the expenditure on endoprotēž and other types of prosthetic, connected to humans, manufacture and acquisition has not paid sickness;
94.15. application indicating that the eligible expenditure on paying the family's use of the educational and medical services in his statement are included only in part, and notify the payer (payer's code), as shown in the Declaration of the general part of the eligible expenditure for the relevant family member.
This rule 94.2 94.12, 94.14.94.13 and documents referred to shall be made only if a person's declaration is added justification documents for eligible expenses for curative services.
94.3 If authority — employer — natural person as a civil official system of the Ministry of the Interior of the institution with a special service rank has covered the school fees (paid school fees refund) or if the teaching staff of the educational institutions of further education support fund for the natural person is paid by the tuition fees, the individual who received the tax refund for eligible education expenses, tax year tax calculation specify, by next year the tax declaration.
Article 20 of the law of 94.4 fourth subparagraph shall not apply to natural persons from which the professional income, royalties (royalty) — tax year tax income cost the site is withheld in full. "
27. Supplement with 96.1 points in the following wording: "this rule 96.1 46.3 points will enter into force simultaneously with the sworn bailiff law."
Prime Minister a. SMITH financial Minister g. SMITH Editorial Note: rules shall enter into force on 29 September 2001.