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"

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Cabinet of Ministers Regulations No. 1034 Riga 2011 (December 27. No 76 52) 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 1. make Cabinet 2010 7. No 827/rules "rules for 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, nr. 742) the following amendments: 1. Add to subparagraph 1.1 beyond words "which begins or ends in the tax year (hereinafter referred to as foreign workers to employers — alien)" with the words "as well as the workers that the employer employed abroad (in another Member State of the European Union or a country with which Latvia has concluded and the entry into force of the Convention for the avoidance of double taxation and the prevention of fiscal evasion) ";
1.2. to supplement paragraph 8 the first, second and third sentence, after the words "employer" with the words "(including micro-taxable person)";
1.3. to supplement the provisions under point 8.2 as follows: "The people who initiate 8.2 or paid employment abroad (in another Member State of the European Union or a country with which Latvia has concluded and the entry into force of the Convention for the avoidance of double taxation and the prevention of tax evasion), employer resident in Latvia – not later than one day before the person begins or finishes, the State revenue service submitted for workers (annex 1). In submitting information relating to the worker's job opening in foreign countries, necessarily indicate the country code, which employed worker. ";
1.4. to complement and 25.7. section 25.3. beyond words "reached the age giving entitlement to the State pension age" with the words "or who have been granted a State old-age pension (including premature)";
1.5. make the first table of annex 1 in the following wording: "no PO box
Personal code (if no ID number, registration number and date of birth of the person) name, date, month, year (URdd.mm. yyyy.)
Post code country kods2 "1.6. to complement the table of annex 1" message code and transcript "3., 5., 8., 16., 17., 20., and 27 behind the words" who have reached the age giving entitlement to the State pension age "with the words" or has been granted a national old-age pension (including premature) ";
1.7. to complement the table of annex 1 "message code and transcript" with 28 and 29 the following: 28.
71 the worker's status, who started work in foreign countries 29.
72 the status of workers who cease work abroad "1.8. supplement to annex 1 notes with note 5 by the following:" 5. the completed only 2 employer resident in Latvia – for individuals who begin or end his paid work abroad pursuant to these regulations. "; 8.2
1.9. the supplement to annex 3 to the fourth and the eighth paragraph, after the words "reached the age giving entitlement to the State pension age" with the words "or who have been granted a State old-age pension (including premature)";
1.10. to supplement annex 4, the second and sixth paragraph after the words "who have reached the age giving entitlement to the State pension age" with the words "or has been granted a national old-age pension (including premature)".
2. the rules shall enter into force on January 1, 2012.
Prime Minister v. dombrovsky Welfare Minister Viņķel of I.

Related Laws