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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. 687 in 2012 (9 October. No 56 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 and fourth paragraphs of article 20.1 and 23, article the first and second subparagraphs, the law "on personal income tax" 38. the second part of the article and a micro Tax Act article 4, ninth part done 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; 48 No. 2012) follows: 1. To make paragraph 8 by the following: ' 8. Employer (including the taxable micro) every worker shall be recorded in the State revenue service, submitting news for workers (annex 1) the following periods of time : 8.1 for the persons who start work – not later than one day before the person begins work, if the messages are provided in paper form, or no later than one hour before the person begins work, if the news is delivered electronically the electronic declaration system; 8.2. for workers who have changed or lost to the law "on State social insurance" determine the status of workers, including workers who are assigned or parental leave or leave without retention of salary (including leave without pay, granted in the conservation of the employee whose care and supervision before the adoption of the approval decision by the family courts the Court passed the child attended), not later than three working days after the status change or loss. " 2. To supplement the provisions under point 8.3 as follows: "8.3 employer (including micro-taxable person) who has entered into an agreement with the company a natural person who is not registered to the State revenue service as economic performers, each natural person registered in the State revenue service company on the date of conclusion of the contract, shall submit the information relating to the worker's status and message code 81 (annex 1), if this information has not already been submitted and the company's termination date, submit the information relating to the worker's loss of status and message code 82, if the person loses the status of workers. The employer is obliged to submit the rules to the other information referred to in paragraph 8. " 3. Supplement with 43.1 points as follows: "employers that 43.1 to a natural person who is not registered to the State revenue service as reviewer, economic activity contracted company contract and contract performance on this rule 8.3 of the date of entry into force of paragraph continues, within 30 days after this rule 8.3 of the date of entry into force of paragraph shall submit to the State Revenue Service News (annex 1) for natural persons that concluded the company. " 4. To complement the table of annex 1 "message code and transcript" with 30 and 31 by the following: "30. 81 a person, with a contracted company contract 31. 82 a person, which is the end of the company's contract "Prime Minister v. dombrovsky Welfare Minister Viņķel of I.