Advanced Search

The Order In Which The Individual Income Tax Payments Are Credited To The Municipal Budget

Original Language Title: Kārtība, kādā iedzīvotāju ienākuma nodokļa maksājumi tiek ieskaitīti pašvaldības budžetā

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
 
Cabinet of Ministers Regulations No. 145 in Riga (No. 14.21 §) the order in which the individual income tax payments are credited to the authorities in accordance with the issued budżet law "on personal income tax" article 26 1. These rules shall determine any individual income taxes (further-the-tax) payments are credited to the tax-payer's place of residence the municipality and local financial budżet Equalization Fund.
2. the payment of municipal Tax budżeto is credited with Treasury centrally or directly--this provision laid down in paragraph 4.
3. N odok person or employer shall transfer tax Treasury individual income tax revenue sharing account budżet (hereinafter-the distribution account).
4. Tax persons who live in the administrative territory of the local government, with which the Ministry of Finance has concluded the contract for individual income tax revenue collection in the special procedure (hereinafter-the agreement), or the employer, in the administrative territory of the local government, including the municipal tax under this provision budżet point 5.
5. The rules referred to in paragraph 4, in the territory of the municipality tax payer or employer tax amounts from the municipal administrative territory of workers living wages are paid local budżet account, but the amount of taxes from the rest of the workers ' wage-distribution account.
6. Tax persons who buy patent individual job, in contribution of local patentmaks budżet account.
7. The Treasury before the tax distribution account amount split between the Ministry of welfare State specialty health care and local government for budżet budżet deducted the amount that is reimbursed to them tax payer that previous tax years in regard to the aprēināt duty is less than the tax paid in advance.
8. Val ts which before the distribution account credited the tax amount (after deducted that amount specified in point 7) the division between the municipality of budżet the law national report amount budżet 28.4%, which routed the welfare State Minis t eat special health care budżet.
9. The provisions in paragraph 4, the authorities of each of the authorities are not addressed directly in the tax charged to the budżet revenue amount 28.4% including the Ministry of welfare state the special health care budżet.
10. The Treasury on tax amounts that are reimbursed from the account of the distribution of the tax to taxable persons that live in the administrative territory of the local government, which is suitable for the conditions of paragraph 4 of the rules, the reduction in tax amounts from the distribution account charged that local budżet.
11. The State Treasury from the distribution account credited the tax amount each passenger paid the sum of each of the municipal budżet the extent corresponding to the municipal tax revenue share ratio (ratio of the share-the-) common through the distribution account in the tax revenue to be distributed.
12. calendar year in favour of the municipal tax revenue budżet da is determined based on the proportion of each municipality's overall state rate in tax revenues collected from the tax payer of the tax year the income two years ago.
13. in determining the proportion of local factors in the common accounts in the distribution to be distributed through tax revenue, does not take into account the tax amounts that the rules referred to in paragraph 4 is lodged in the local budżeto directly.
14. The law "on local government financial equalisation" in certain specific contributions to the municipal government financial equalisation fund carried out by the Treasury, after deducting the relevant amounts from the authorities through the distribution account budżet charged in tax revenue and including some in that Fund.
15. paragraph 14 of these rules does not apply this provision referred to in paragraph 4, the authorities.
16. employers completed a report on personal income tax amounts (annex 1), aprēināt, and withheld from the credited budżet worker's income in the taxation year, and shall submit it to the State revenue service territorial institution at the employer's location (employers--natural persons-in-State revenue service territorial institution of the place of their residence, OH): 16.1. the first report on the tax amounts different taxation year-month-until the 15th date of the following month;
16.2. the second report on the tax amounts different taxation year quarter-to-quarter in the following month of piecp adsmit date;
16.3. the second report on the tax amounts different tax year--until the next February 15.
17. the authorities are entitled to request from employers in their administrative territory, this rule 16.2. Overview of referred to in each quarter and to determine your preferred reporting date (not earlier than the quarter following the 15th date of the month). The employer is obliged to provide to the municipality that report.
18. paragraph 4 of these rules are applicable to the conditions of the Riga City Council and the administrative area and the Ventspils City Council and its administrative area.
19. the distribution account credited the individual income tax revenue is the total size of the territorial breakdown of 1998 (annex 2) are determined based on the proportion of local factors under the 1997 tax revenue distribution.
20. in 1998, this rule 16.2. quarterly report referred to the State revenue service territorial institution is presented, starting with the nine-month period.
21. the Ministry of Finance and local governments, other than those referred to in paragraph 18 of these regulations, the contract may be concluded only for a new calendar year, if the relevant authorities have created prerequisites for nodoka collection will comply with the requirements of the nai tehnoloisk.
22. If, during the calendar year, one of the parties to the contract, the Ministry of Finance lauż a month from the date of adoption of the decision on the termination of the contract, develop proposals for amendments to these provisions, by establishing the proportion of each municipality's koriēt factor in the distribution accounts credited the overall tax revenue, and submit them to the Cabinet. Determining the coefficient, the proportion of local authorities take account of the local authorities concerned in direct taxes received budżet revenues, beginning with the month in which the said municipality they applied tax revenue k exclusion in General. The municipal tax revenue receivable pārrēin for the previous period is not made.
23. income distribution of local budżeto of the account actually paid tax in the total revenue is counted according to the coefficients of the share koriēt local authorities, starting with the first date of the month following that rule 22, paragraph of the entry into force of the amendment.
24. The State revenue service after this provision referred to in paragraph 22, the entry into force of the amendments shall inform the tax payer or employer on account of budżet charged in tax revenue, and determined that the date specified in the revenue account. The information that the State revenue service provides up to twenty of the month Fri a jam date these amendments have entered into force.
25. Be declared unenforceable: 25.1. The Cabinet of Ministers on 27 February 1996, Regulation No 49 of the "regulations on individual income tax revenue territorial distribution in 1996" (Latvia's journal, 1996, 49.184,/185.nr.);
26.2. The Cabinet of Ministers of 29 October 1996, Regulation No 414 "amendments to the Cabinet of Ministers on 27 February 1996, the Regulation No 49" regulations on individual income tax revenue territorial distribution in 1996 "(Latvia, 1996, 184 Cancer stnes./185.nr.).
Prime Minister Minister of finance g. Shore location--Minister of agriculture a. Rāviņš in Riga 1998 April 21 annex 1 Annex 2 Cabinet 21 1998 engulf regulations No 145 distribution account credited the personal income tax revenue of the territorial distribution of the total size of the 1998 municipal administrative territory of the local government share ratio total distribution account credited tax revenue code name (%)
 
  1 2 3 0100 Rīga Daugavpils Jelgava 4.811414 0500-0900 10.577349 5.944219 1300 seaside 1700 2100 4.230004 Liepaja Rezekne 7.355666 3.134803 0.951902 3200 2700 Ventspils 0 Aizkraukle district 3201 Aizkraukle 3207 0.931878 0.120104 Paviņ of 0.278924 3213 jaunjelgava 3242 Aiviekste parish 0.030307 parish 0.055483 3246 3244 Aizkraukle Beaver County 0.047278 3250 daudzese parish 0.041938 3254 irši parish 0.015838 3258 klintaine parish 0.017486 3260 Koknese parish 0.270123 3262 kurmene parish 0.013581 3266 mazzalve parish 0.050294 parish 0.076715 often 3270 3274 Mounds parish
0.011501 3278 Sec 3280 Sērene parish 0.017856 parish 0.023228 3282 skrīveri parish 3284 staburags parish 0.012759 0.203457 3286 sunākste parish 0.014629 parish 0.035057 3290 Valle 3292 vietalva parish 0.030011 parish 0.022659 Salvo 3296 Aizkraukle District along 2.321106 3600 Alūksne district 0 3601 Alūksne 3605 3642 Alsvi 0.678236 ape 0.061334 parish 0.059182 parish 0.010215 3648 3644 Anna gaujiena parish 3652 0.037573

Ilzene parish 0.018165 3656 jaunalūksne parish 0.040316 3658 jaunanna parish 0.014449 3660 jaunlaicene parish 3664 kalncempji parish 0.005019 0.005823 0.033106 3672 3668 liepna parish maliena parish 0.007059 3674 mālupe parish 0.019598 3676 mārkalne parish Pededze parish 0.006304 3680 0.008425 3684 trapene parish 0.019932 3688 veclaicene parish 0.006638 3690 vireši parish 0.022564 parish 0.012728 3696 3694 Gilderoy ziemeri parish 0.021634 1.088299 together in the Alūksne district 3800 Prize Division 0 Prize in the 3801 0.620542 3815 Viak 0.071457 3844 baltinava parish 0.028653 3846 Prize parish
3848 bērzkalne parish 0.011667 0.012976 3850 Bērzpils parish Brieżuciem parish 0.009934 0.014893 3852 3856 krišjāņi parish 0.009653 parish 0.047814 Kubu 3860 3858 kuprava parish 0.027175 3864 lazdukalns parish 0.016336 3866 lazduleja parish 0.002897 3870 medņeva parish 0.018481 parish 0.033222 3878 3874 stubble susāji parish Šilbēn parish 0.020998 0.015262 3882 3886 0.029811 Tilż parish Vectilż parish 0.006370 3892 3890 age parish 3894 0.010691 vīksna parish žīguri parish 3898 0.080741 0.021620 Prize in 1.111193 district of Bauska district 0 4000 4001 Bauska 0.895109
 
4044 bārbele parish 0.026599 4046 brunava parish 0.031839 4050 ceraukste parish 0.071016 parish 0.098103 Code 4052 4056 dāviņi parish 0.010560 4060 gailīši parish 0.184557 4064 Iecava parish 4068 īslīce parish 0.582824 0.205919 Meżotn parish 0.098694 4072 4076 Rundāle parish 0.087448 4080 skaistkalne parish 0.038647 4084 STELPE parish 0.025752 4088 svitene parish 0.029449 4092 vecsaule parish vecumnieki parish 0.218652 0.044654 4094 4096 Viesturi parish in Bauska district 0.013076 2.662898 CESU district 4200 0 4201 Cēsis 1.437416 4211 Posts in līgatne 4242 0.051223 Parish drabeši parish 0.101472 0.025736 4246 4248 drusti parish 0.021009 parish Nor the 4250 rben 0.030594 4254 ineši parish 4256 0.017030 jaunpiebalga parish 0.109987 parish 0.003697 4260 4258 kaive parish 0.182001 Linden 4262 līgatne parish 4264 mārsnēni parish 0.024552 0.076752 4266 More parish 0.010943 4268 nītaure parish Prieku parish 0.295477 0.035611 4272 4274 raiskums parish 4276 0.061931 rauna parish 0.103316 4278 skujene parish 0.017511 4280 stalbe parish 0.036985 4282 Straupe parish 0.039413 parish 0.028688 4290 4286 Tauren Vaive parish 0.028413 4292
Vecpiebalga parish 0.039079 4294 veselava parish 0.012293 4296 zaube parish 4298 zosēni parish 0.024440 0.012529 2.828099 together in the Cēsis district Daugavpils district 4400 0 4407 ilūkste 4415 subate 4442 Ambe 0.036413 0.275153 parish 0.013145 4444 bebrene parish 0.035634 parish Bierniek 0.008489 4450 4446 demene parish 0.060127 parish 0.017060 4452 Dubna 4454 Dviete parish 0.013658 4456 eglaine parish 0.037538 4460 kalkūne parish 0.133211 4462 Kalupe parish laucesa parish 0.043815 0.047269 4464 4466 līdumnieki parish 0.008331 parish 0.045478 4468 hooked nas-4470 Mainov Parish 0.038594 4472 medumi parish 0.033991 4474 naujene parish 4476 Nīcgale parish 0.049926 0.369040 4480 Mounds parish saliena parish 4484 0.035694 0.017012 0.044541 4488 4486 skrudaliena parish svente parish Šēder parish 0.389310 0.037214 4490