Cabinet of Ministers Regulations No 304 Riga, 4 June 2013 (pr. No. 33) order in which you want to grant payroll tax booklet Issued in accordance with the law "on personal income tax" of article 6 and article 38 of the second part of rule 1 determine the salaries tax book (booklet) award, to be included in the booklet, as well as the order in which notice of dependent persons, and a sample of the notification form (annex). 2. under the terms of this Book is the record of the State revenue service tax information system. The electronic form of the document is available through the State revenue service electronic declaration system and it keeps the State revenue service. 3. to assign to the taxpayer and ensure that the law "on personal income tax" in a certain application of the non-taxable minimum and to make these records in these provisions, which apply the law "on personal income tax" on certain tax allowances and tax relief, more tax payer shall submit to the State revenue service application on the notebook and notice of dependent persons. If the State revenue service does not have at its disposal information showing the taxpayer's right to tax relief or tax payer additional relief, the State revenue service submitted information in support of tax relief or tax additional relief. 4. The rules referred to in paragraph 3 of the documents submitted by the taxable person in the State revenue service by electronic means, through the State revenue service electronic declaration system or certifying documents with secure electronic signature. 5. the taxable person referred to in paragraph 3 of the rules, as well as the provision of the information referred to in paragraph 11 of the income generating site, and the information referred to in paragraph 12 of the income generating location change may be submitted to the State revenue service also in paper form. The State revenue service at the request of the taxpayer information on current records, the persons mentioned in the booklet issued in paper form. 6. give the State revenue service, creating a new record, the State revenue service tax information system, and perform the tracking. 7. Giving, the State revenue service at the grant date and indicate the registration number, as well as the taxpayer's name, surname and personal code. The booklet shall contain the following information: tax relief on 7.1. dependent persons-dependant persons, on which the applicable tax relief, the period for which tax relief is applicable, and grounds; 7.2. additional tax relief for disability or repressed personality, or a member of the national resistance movement's status-disability group or personal status, the time period for which tax relief is applicable, and grounds; 7.3. the granting of a pension or loss of pension rights, the public authority which granted pension, pension type, the date to which the pension was granted, the date to which the right to pension is lost, and reasoning. 8. The notebook has no validity limit. 9. The State revenue service within one working day after notification of dependent persons checking of the data provided and the assessment of the information submitted shall be made in the record book. If, following evaluation of the documentation submitted, the conclusion that the taxpayer is not entitled to tax relief or tax incentives, more State revenue service refuses to make the appropriate entries in the booklet, written notice to the individual. 10. The State revenue service, based on the information received from institutions and other public records, made in reference to the period of application of the tax relief. 11. to confirm the submission of a site that is considered the taxable person the main gainful employment income generating site or main income (including royalties) at, but which is not related to the person's economic activities, taxable persons (other than employees of micro-enterprises), to the relationship, confirm the specific employer or other institutions, as well as approved by the employer or by another institution provided the information contained in the booklet through the State revenue service electronic declaration system. 12. To change the location where the taxpayer will be considered main income generating gainful employment or main income (including royalties) at, the person concerned shall mark the State revenue service electronic declaration system. 13. the employer or other institution where the employee applied tax allowances or tax incentives for additional State revenue service electronic declaration system is available on the information contained in the employee book (including applicable tax relief or tax reduction and further changes to the applicable employee benefits). 14. The State revenue service no later than the second working day following the changes in the book electronically inform the employers or other institutions, which apply to the employee tax allowances or tax incentives for additional employee changes incorporated in the booklet for the employee benefits and applicable to the non-taxable minimum. 15. Where a taxable person acquires or loses the right to tax relief, tax payer within 10 days notify the State revenue service, submitting that rule referred to in paragraph 3 of the statement. If the State revenue service does not have at its disposal information showing the taxpayer's right to tax relief or tax incentives, additional taxable person shall submit information to the State revenue service, justifying tax relief or tax additional relief. 16. That to this date of entry into force of the provisions provided for in the form of a paper document, replaced by electronic notebook document. Booklet, issued in the form of a paper document, after the date of entry into force of the provisions is not valid and usable. The employer or other institution that submitted the booklet in the form of a paper document, issued by the physical person or stored in accordance with the procedures laid down in the laws. 17. The State revenue service by 2014 on June 1. updated news on the taxable income of the submission of the notebook at the basis of the State revenue service information, employer or other institutions 2014 submitted notice of the natural persons paid amounts and current news about workers on 31 May 2014. If the State revenue service is not possible to update an income generating site, the person concerned shall mark the State revenue service electronic declaration system, marking the place where a taxable person is considered the main gainful employment income generating site or main income (including royalties) at. 18. Be declared unenforceable in the Cabinet's 2012 3. Regulation No 21 of January "the order in which the payroll tax booklet to be served" (Latvian journal, 2012, 3. no). 19. the rules shall enter into force on 1 June 2014. Prime Minister Valdis Dombrovskis Finance Minister Andris Vilks annex Cabinet 4 June 2013 regulations No 304 notice of dependent persons name, surname, personal code, Announced that, starting with 20 ____ of ___ ___. _ _____ _____ _____ _____, my dependants is/are no longer such persons: the Relationship (if any) name, surname, personal code tax relief the justification of the application in accordance with the law "on personal income tax" article 13 for a period of time tax relief applicable to (fill in the State revenue service) To certify that these persons do not have steady income, they do not receive the legislation in certain State pension (except for survivor's pension) and allowances and my dependants. On the change of the number of dependants undertake to report within 10 calendar days. I am aware of the responsibility for the false news provision. (The taxable person who tells me that it is no longer dependent on one person, the receipt is not binding.)
Tax payer (name) (signature) (date) Note. Document properties in the "signature" and "date" does not fill in, if an electronic document is drawn up according to the law on electronic document design. Details of dependent persons have been tested and comply with the law "on personal income tax" article 13. The State revenue service responsible person (position, name, surname, signature) Finance Minister Andris Vilks