Cabinet of Ministers Regulations No. 1055 Riga 2013 (October 8. No 52) amendments to Cabinet 21 September 2010 No. 899 "provisions of the law" on personal income tax "for the application of the rules" Issued in accordance with the law "on personal income tax" in the third subparagraph of article 3, paragraph 12 of the "a" section, article 9, first paragraph, paragraphs 16 and 17, article 10, first paragraph, point 4, article 11, third subparagraph of paragraph 15, article 17, paragraph 2 of part 11 of the 38. the second paragraph of article and article 39 1. make Cabinet 21 September 2010 the arrangements no 899 "law" on personal income tax "for the application of the rules" (Latvian journal, 2010 No. 156; 2012, no 203; 13, no. 168) the following amendments: 1. replace the 28, 29, 31 and 32, the number and the word "300 dollars" (fold) with a number and the word "Euro" 426.86; 1.2. to replace paragraph 35, the number and the word "dollars" to the number in 2000, and the word "Euro" 2845.74; 1.3. replace paragraph 43, the words and figures "0.03 lats set for every kilometre travelled, but not more than 40 Lats per month" with the words and figures "set eur 0.04 per kilometre travelled, and not more than 57 € per month"; 1.4. to replace the words "in point 44.1. five dollars," with a number and the word "seven" of the euro; 1.5. to replace paragraph 53, the number and the word "late" with the number 1000 and the word "Euro" 1425; 1.6. to replace paragraph number and 118.7. the word "500 lats" with a number and the word "3000 euro"; 1.7. to express example 1 of annex 1 of the following: "1. the employer pursuant to the insurance contract concluded for the period from March to February of the following year, in March about the employee paid health insurance premiums in the amount of eur 500 (total amount payable for the year). The extent of the employee's wages in any tax year months together is 4800, or an average of 400 € per month. The employee has not submitted an employer payroll tax, so the income from which must be deducted payroll tax is not deducted from the tax-exempt amount. 10% of gross income in the year is 480 €. The insurance premium payment in excess of the annual amount is € 20 (500-480 = 20). Calculating payroll tax and State social insurance payments, gross wages plus insurance premium payment excess amount: 400 + 20 = 420. State social security payments to be calculated and must be made from 420 euros, i.e., of the estimated salary and total: (11% of the 420) + (24.09% from 420) = + 101.18 = 147.38 46.20. Hence, the excess amount is calculated from the State social security payments: (11% of the 20) + (20 24.09%) = 2.2 + = 4.82 7.02. Payroll tax 22% to be calculated from the 373.80 euros (400 euro + salary insurance the excess part of the payment of the premium is 20 euro – State social insurance compulsory contribution share of workers 46.20 €): 22% of 373.80 = 82.24. Thus, from the excess amount shall be calculated and deducted payroll tax of eur 3.9:22% (20-2.2) = 22% = 17.80 3.92. the payroll tax and the State social insurance compulsory contribution calculation for a given tax period, the unfolding, the relevant tax year law "on personal income tax" and the law "on State social insurance" – rates. "; 1.8. Replace annex 1 examples 2 and 3 of the word "late" (fold) with the word "Euro"; 1.9. Express 1. example 4 and 5 by the following: "4. 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 insurance premiums payable shall not exceed 284.57 euros (284.57 = 8/12 x 426,86). 5. the employer in December of the tax year for an employee paid health insurance premiums for the taxation year and on December the next taxation year within three months. The insurance contract enters into force by December. Bonus amount paid is € 426.86, in December but for the next 11 months-1280.58 €. From the employers ' health insurance premiums, for payments to tax year covered 142.29 euro (1707.44:12 x 1 = 142,29). Other charges (€ 1565.15) the employer posted as deferred payment and taken into account in determining the taxable income of the employee for the next tax year. "; 1.10. Replace annex 2, the word "late" (fold) with the word "Euro"; 1.11. Replace annex 4, 12 and 14 of the table in the column called "Ls" with the term "EUR"; 1.12. in annex 5, replace the words "late" (fold) with the word "Euro"; 1.13. Replace annex 6 section III 2 and 5 the term "LVL" box with the legend "EUR"; 1.14. Replace annex 6 section V of the word "late" with the word "Euro" and the term "LVL" by the term "EUR"; 1.15. Annex 8 to be expressed as follows: "Annex 8 Cabinet 21 September 2010 No. 899 of the provisions of article 17.1 of law third-and fourth examples of application of part 1 of the staff the staff of the lessor to the lessee are certified documentary information about such person pay: 1) Anna Larsson (ID code 101080-XXXXX, Republic of Latvia, Riga), euro 400.00 per month; 2) John Smith (personal code 011070-XXXXX, Republic of Latvia, Riga), 300.00 € per month; 3) Juris Vītoliņš (ID number 011175-XXXXX, Republic of Latvia, Riga) 200.00 € per month. Anne Dodsworth's monthly taxable income is 259.64 euro (400 – 35.09% (11% of the State workers social security payments and 24.09% national employers ' compulsory social insurance contributions) = 256.99). Individual income tax from the month of Anna Larsson wage is 57.12 € (22% of 259.64). John Smith's monthly taxable income is 194.73 euro (300 – 35.09% (11% of the State workers social security payments and 24.09% national employers ' compulsory social insurance contributions) = 194,73). Individual income tax from John Smith's monthly wage is 42.84 € (22% of 194,73). Jura vitolina monthly taxable income is 129.82 euro (200-35.09% (11% of the State workers social security payments and 24.09% national employers ' compulsory social insurance contributions) = 129,82). Individual income tax from the Jura vitolina monthly wage is eur 28.56 (22% of 129,82). 2. the staff of the lessor, the lessee of the staff information about three people a month pay eur 1500.00. In this case, each person's monthly taxable income is 324.55 euro ((1500:3) – 35.09% (11% of the State workers social security payments and 24.09% national employers ' compulsory social insurance contributions) = 324,55). Individual income tax from each employee's monthly wage is eur 71.40 (22% of 324,55). Making the payroll tax and the State social insurance compulsory contribution calculation for a given tax period, the unfolding, the relevant tax year law "on personal income tax" and the law "on State social insurance" – rates. "; 1.16. Replace annex 10, the word "late" (fold) with the word "Euro"; 1.17. Express 12. the annex as follows: "annex 12 Cabinet 21 September 2010 the regulations No 899 units of Latvian Olympic athlete nutrition spending (per day per person)

Nr. PO box Sport load group rate (EUR) 1. Rowing force 20.77 2. Badminton strength – strength 16.08 3. Biathlon strength 20.77 4. Bobsleigh: 4.1. Bobsleigh force 20.77 4.2. 5. the force 20.77 skeletons Boxing strength 20.77 6. Fight: 6.1. free fight force 20.77 6.2. Greek-Roman fight force 20.77 7. Judo power 20.77 8. Table tennis strength – strength 16.08 9. Equestrian sport endurance-strength 16.08 10. Luge sports strength 20.77 11. Canoeing: 11.1. Canoe force 20.77 11.2. kayaking force 12 20.77. Curling technical 10.98 13. Archery technical 10.98 14. Modern pentathlon power 20.77 15. Fencing-force strength of 16.08 16. Beach Volleyball strength – strength 16.08 17. Cycling: 17.1. BMX power 20.77 17.2. mountain biking strength 20.77 17.3. Road force 20.77 17.4. Trek cycling force 20.77 18. Skiing: 18.1. cross-country skiing force 20.77 18.2. endurance-power freestyle 16.08 18.3. Ski force 20.77 18.4. snowboarding endurance-strength 16.08 18.5. tramplīnlēkšan strength-strength 16.08 18.6. Nordic combined endurance-strength 16.08 19. Skating: 19.1. speed skating at the endurance-strength 16.08 19.2. Figure skating endurance-strength 16.08 19.3. šorttrek of strength-strength 16.08 20. Weightlifting force 20.77 21. Shooting technical 10.98 22. Tae Kwan do force 20.77 23. Tennis strength – strength 16.08 24. Triathlon force 20.77 25. Aquatics: 25.1. diving at the endurance-strength 16.08 25.2. swimming force 20.77 25.3. synchronized swimming endurance-strength 16.08 26. Athletics: 26.1. sprints power 20.77 26.2. the average distance of force 20.77 26.3. long distance endurance force 16.08-26.4. throwing discipline force 20.77 27. Gymnastics: 27.1. strength-strength trampoline 16.08 27.2. artistic gymnastics technical 10.98 17.0. Sports gymnastics strength 20.77 28. Zēģelēšan force 20.77 "1.18. Replace annex 13 1, 2, 3, and 4 in the example, the word" lats "(fold) with the word" Euro "; 1.19. Replace annex 13 in example 5, the word "late" (fold) with the word "Euro" and the numbers and the words "3 240 million lats (10% of 2 400 = 240 and 25% of the 12 000 = 3 000)" with numbers and words "2 880 euro (10% of 2 400 = 240 and 22% from 12 000 = 2 640)"; 1.20. Replace annex 13 in example 6, the word "late" (fold) with the word "Euro" and the numbers and the words "2 740 pounds (10% and 25% of 2 400 = 240 = 10 000 2 500)" with numbers and words "2 440 euros (10% of 2 400 = 240 and 22% from 10 000 2 200)". 2. the rules shall enter into force on January 1, 2014. Prime Minister Valdis Dombrovskis of the Minister of finance, Welfare Minister in place of Gwyneth Viņķel»