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Amendments To Cabinet Of Ministers 2010 September 7, Regulation No 827 "rules On Mandatory State Social Insurance Contributions And By Whom The Registration And Reporting Of State Social Security Contributions And Personal Income Tax"

Original Language Title: Grozījumi Ministru kabineta 2010.gada 7.septembra noteikumos Nr.827 "Noteikumi par valsts sociālās apdrošināšanas obligāto iemaksu veicēju reģistrāciju un ziņojumiem par valsts sociālās apdrošināšanas obligātajām iemaksām un iedzīvotāju ienākuma nodokli"

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Cabinet of Ministers Regulations No. 186 in Riga 2014 (April 8. No 20 8) amendments to Cabinet of Ministers 2010 September 7, Regulation No 827 "regulations on the State social insurance compulsory contribution to the reviewer registration and reports on State social security contributions and personal income tax" issued in accordance with the law "on State social insurance" in article 13, the first, second, fourth and fifth, 2.1, article 20 20.1 the eighth part, the third and fourth, fifth paragraph of article 20.2 and article 23 of the first and the second part, 1.2, law "on personal income tax" 38. the second part of the article and a micro Tax Act article 4, ninth part 1. make Cabinet 2010 September 7, Regulation No 827 "regulations on the State social insurance compulsory contribution to the reviewer registration and reports on State social security contributions and personal income tax" (Latvian journal 2010, nr. 145.; 2011, 52, 157. 205., no; 2012, 48, no. 161; 2013, 37, no. 224; 2014, no 6.) the following amendments: 1. express an indication on what basis the provisions of the law, issued by the following: "issued in accordance with the law" on State social insurance "in article 13, the first, second, fourth and fifth, 2.1, article 20 20.1 the eighth part, the third and fourth, fifth paragraph of article 20.2 and article 23 of the first, 1.2 and the second, the law" on personal income tax "the second paragraph of article 38 and the microenterprise Tax Act article 4, ninth part"; 1.2. make 1.2. Sub-paragraph as follows: "1.2. submit the employer's report on State social insurance payments from workers ' labor income, personal income tax and business risk duty in the reference month (hereinafter called the employer), the report on self-employed or domestic worker to the employer, alien, or foreign workers to employers — alien State social insurance contributions the reporting quarter as well as a report on seasonal farm worker income tax paying working income, personal income tax and the State social insurance contributions (the message also includes news about workers); "; 1.3. to supplement the rules by 21.1 points as follows: "seasonal farm worker income 21.1 the paying agent (employer) within five working days of each month, following the seasonal farm worker income tax paying (employees) of the conditions of the last day of the month shall approve and submit to the State Revenue Service Field support services information system report prepared for seasonal farm workers income tax paying working income, personal income tax and the State social insurance contributions (3.1). The reports shall specify all the reference month of field employees income tax payer (workers), they (workers) income calculated seasonal farm worker income tax, it split the mandatory contributions and personal income tax and employment periods: 21.1 1. persons not socially insured, fill in the 2, 3, 4, 5, 8 and 9 the aisle; 21.1. about 2 persons who are socially insured, completed in 2., 3., 4., 5., 6., 7., 8 and 9. If the person in the reference month is the number of periods of employment, the columns completed for each period of employment. "; 1.4. to supplement the provisions of this annex with the 3.1 version: "3.1 Annex Cabinet 2010 September 7, Regulation No 827 taxpayer number (employer name or first name and last name) report on seasonal farm worker income tax paying working income, personal income tax and the State social insurance compulsory contributions. gada           (mēnesis)            
Nr. p. k. Personal income estimated seasonal farm worker income tax calculated seasonal farm worker income tax distribution for the period of employment (news about workers in the reference month) code name State social insurance contributions from the individual income tax to total 1 2 3 4 5 6 7 8 9 "2. the rules shall enter into force on 1 June 2014. The Prime Minister is the Rapidity of prosperity Newsletters Minister Uldis Augul States