Cabinet of Ministers Regulations No. 40 in 1993 (on 30 December. No 28 3), arrangements for the payroll tax booklet to be issued and the payroll tax annual card Issued pursuant to 11 May 1993 the law "on personal income tax" article 6 i. General provisions 1. Payroll tax book (hereinafter referred to as "the notebook") and income tax year card (hereinafter – "the card") use — natural person (personal) income tax accounting and tax evasion.
2. Taxable persons shall be registered, book and card issued by the place of residence of the taxpayer:-Riga City area (suburb) of the tax office, Republican city or district tax inspection in cooperation with local government bodies (local authorities designated premises).
The tax office after checking with State enterprises and institutions, as well as the Administration, together with this company and staff can organize the registration of taxable persons as well as book and card issuance of the undertaking concerned and the authority;
— local government bodies (district towns, pilsētciemato and peine).
3. to get the book and card, individuals must present a passport or other document that shows the identity number.
4. If the book or card lost or corrupted, the taxable person shall be notified in writing to the institution which has issued the payroll tax, and he is issued a new booklet or card marked "duplicate".
5. Books and maps are numbered. Book and card issuance to be recorded in the income tax and the payroll tax annual card registration book (hereinafter "registration") in accordance with Annex 1 and book and card alphabetical register of beneficiaries.
6. If a taxable person changes domicile, tax authorities, tax year expires, after individual income tax calculation (summary order) must send all the materials for the calculation of the tax of the tax office after his new residence. The tax office, which received the materials on tax, be recorded in the data registration book and send a notice of receipt of the materials of the tax office, which sent the material. On receipt of the notification to be made to the appropriate entry in the registration book. The amount of material and the shipping order is determined by the country internal revenue service tax control Department.
7. On the issue of the card and the responsible employees shall be appointed under the municipal tax inspection authority or superior orders or order.
8. For books and cards issued to notify the municipal tax authorities.
Book and card issuance procedures, as well as other taxes and the war service of issues determined by the State revenue service authorities and publish the information in the press.
II. The payroll tax booklet 9. every resident of the Republic of Latvia the need may be only one book. The book has no validity limit.
10. the book must be specified (annex 2): — a person's first name, last name and code;
— permanent residence address and the code;
— the name of the authority which issued the book, and the date of issue.
The booklet is certified with the signature of the officer and the relevant authorities stamp.
11. If the taxable person in accordance with the law "on personal income tax" article 13 of the tax relief, they must submit:-statement of dependent persons (annex 3);
— statement as to disability (annex 4).
12. A taxable person may determine the tax allowances for the maintenance of persons who did not receive the law "on personal income tax" article 9, paragraph 6 and 7 at certain income: a minor; as a child, while he learns General or specific training institutions, but no longer than up to 24 years of age; for the non-working spouse; for non-working parents; for custody or guardianship of the paying people. If that person derives income taxable income they presented in their income statements. If the family both spouses earn taxable income and get books, tax relief for a dependent person can detect only one spouse of their choice.
13. For the disabled be recognised those who disability established by the Ministry of welfare work expertise of doctors. A document that confirms the disability, is the work of Inspection Commission investigate the doctor about the Disability Award.
14. by notifications of data verification data recordable: notebook;
-registration book.
15. The notebook to a taxable person must submit to the main site (company, institution or organization — the main income-generating), entering the working relationship or prior income generating. The company, institution or organization to which it was submitted, the book immediately made corresponding entries in the notebook.
16. Where a taxable person acquires or loses the right to tax relief, tax payers ten days to notify the tax office concerned or the municipality.
' The taxable person and the verification of the documents presented to the tax office or the municipality shall record the registration book that also draws up notification on changes to tax remission and the taxable person shall be issued. The notification shall be submitted by the taxable person in the place of principal (main income generating site), and the book is done in the relevant entry.
17. Expiry of employment or income, or organization uzņēmums made the record and return it to the beneficiary, as well as income presented in the statement on the payroll tax. The notification is sent to the tax authorities after the company, institution or organization location, but a copy of the notice issued by the income beneficiary,. The book of physical persons shall submit the new employment (income generation).
III. Payroll tax year map 18. every resident of Latvia can receive several cards depending on the well-developed (income generation).
19. The card can be obtained simultaneously with or at any other time.
20. the card must be presented (annex 5): — a person's first name, last name and code;
— permanent residence address and the code;
— the name of the authority which issued the card and the date of issue.
The booklet is certified with the signature of the officer and the relevant authorities stamp.
21. the card is only valid in one work (income generation) the calendar year from 1 January to 31 December.
22. the card must be submitted to the well-developed (income generating site) before the earning of income (received).
23. An enterprise, establishment or organization to which the card should be sent to the tax authorities after the enterprise, institution or organization location: — — the end of the year no later than next February 1;
— If the income generating ends before the end of the year — 15 days.
The map must show income generating period and write a message on the payroll tax, which is sent to the tax office, and a copy of the notice issued by the income beneficiary.
24. If the card is not used in the taxation year (not from income outside the main space), the taxable person shall be returned to the relevant tax office no later than 1 March of the following year.
IV. Book and maps and records 25. Book and card is mandatory, and all enterprises, institutions and organizations to ensure records and retention.
26. the national internal revenue service tax control Department provides book and card making and supplying them with the tax office. Tax inspections must list: received, local authorities and the inspectors, issued as well as the damaged books and maps and their balance.
27. District and city tax inspection and local one made on a quarterly basis and card counting. On the inventory results shall notify the municipal office nodpkļ.
28. The district and city tax inspection each year up to January 5, submitted to the State revenue service tax control Department Overview of the district (City) and the number of cards by position to 1 January, but until July 1 — Overview of the number of declarations received and tax recalculation results from January 1.
Prime Minister v. Birkavs Finance Minister l. OSIs