Cabinet of Ministers Regulations No. 827 Riga 2010 (September 7. No 46 14. §) rules on the State social insurance compulsory contribution to the reviewer registration and reports on State social security contributions and personal income tax are 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 i. General questions 1. establish procedures that: 1.1 the register state social security payment (payments) workers-employers, employees, the self-employed, and persons employed in the territory of the Republic of Latvia by the employer – the foreign taxable person, if that person is habitually resident in the Republic of Latvia, the people employed by the other Member State of the European Union, the Swiss Confederation or the European economic area (hereinafter referred to as the other Member States) the employer and that of the European Parliament and of the Council of 29 April 2004, Regulation (EC) No 883/2004 on the coordination of social security systems (hereinafter referred to as the regulation No 883/2004) of the Republic of Latvia to apply regulations (hereinafter referred to as the domestic worker to the employer, alien), and persons employed by an employer, a foreign taxable person, if that person is not domiciled in the Republic of Latvia and its staying in the Republic of Latvia 183 days or more in any 12-month period that begins or ends in the tax year (hereinafter referred to as foreign workers to employers — alien);
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), as well as a report on self-employed or domestic worker to the employer, alien, or foreign workers to employers — alien State social insurance contributions the reporting quarter;
1.3. provide details of workers;
1.4. specifying the worker's labour income and payments, as well as the specific cases where the employer shall specify the worker's labour income and mandatory contributions for the previous reporting month.
2. News about employees and 1.2. these provisions referred to in the reports on the mandatory contributions in the State revenue service may be submitted either in writing or through the State revenue service electronic declaration system.
3. at the request of the State revenue service employer, the self-employed, domestic worker to the employer, alien or foreign workers to employers — alien 10 working days specified in the rules referred to in paragraph 1.2 of the report on the mandatory contributions and this provision as referred to in point 1.3 the employer of the workers, if the information provided is incomplete or incorrect.
II. Mandatory registration of contributors 4. employers, the self-employed, domestic workers to employers — alien and foreign workers to employers — alien registration in the State revenue service in accordance with the laws and regulations governing the registration of a taxable person, in so far as these regulations do not impose another order.
5. the employer – a natural person registered with the State revenue service within 10 days after the conclusion of the contract with the worker of work for consideration, by presenting an identity document and provide a copy of the contract (the presentation of the original of the contract).
6. the other Member States the employer employing workers who, in accordance with Regulation No 883/2004, the Republic of Latvia to apply regulations, register with the State revenue service as the minimum for payment when submitting information indicating the employer's name, registration number (in another Member State) and legal address. If the employer is registered in the State revenue service, through the European Parliament and of the Council of 16 September 2009. Regulation (EC) no 987/2009 laying down detailed rules for the application of Regulation No 883/2004 on the coordination of social security systems (hereinafter Regulation No 987/2009), the persons referred to in article 21, that person presented identity documents and the employer, the competent institution of a copy of the information submitted. The State revenue service granting such employer 11 mark registration code. Registration code notifies the employer or regulation no 987/2009 referred to in article 21 and the person using it, submit the information referred to in these provisions and mandatory contributions.
7. Workers employed by the employer in another Member State and in accordance with Regulation No 883/2004 shall apply regulations of the Republic of Latvia, the employer or regulation no 987/2009 referred to in article 21 a person recorded in the State revenue service in accordance with the procedure laid down in these provisions.
8. the employer not later than one day before the person begins work, every worker shall be recorded in the State revenue service, by the State revenue service for workers (annex 1). News for workers who have changed or lost to the law "on State social insurance" determine the status of workers, the employer shall submit within three working days after the person is changed or lost the status of workers. News for workers who have been granted or leave without retention of salary, the employer shall submit, no later than the fifth day of the month that follows the month in which the employee is assigned or leave without salary.
9. the employer – micro-taxable person within three working days after the State revenue service of notification of the decision on registration of the taxable status of the micro-enterprises are registered in the State Revenue Service – staff of the micro-micro, presenting the news on workers (annex 1).
10. If the worker or the employee does not have micro-enterprises of the Republic of Latvia to the population register assigned ID number, employer or micro taxable person submitting the State revenue service for workers or employees in micro enterprises, indicates its birth data (date, month, year). The State revenue service such worker or an employee granted a unique micro-registration number, which notifies the employer or micro taxable future laws and regulations for the use of the information required for submission of the worker concerned or micro-enterprises.
11. the employer of a worker's loss reasons clarified in accordance with the judgment of the Court of Justice, the national regulatory authorities concerned shall accept the decision of the Government or on its own initiative.
12. the self-employed to tenth of the month, following the month in which monthly income reached one twelfth of the Cabinet of Ministers established the compulsory payment of minimum amount of objects for the self-employed (self-employed, who pay a fixed income tax revenue have reached one twelfth of the Cabinet of Ministers established the compulsory payment of minimum amount of objects for the self-employed, multiplied by a factor of 3.3), register with the State revenue service on presentation of identity documents. Self-employed (excluding individual merchants and farmers (the fishermen) holding owners who, without being in the employment relations with their peasant (fishermen's) governing body, holding out the peasant (fishermen's) farm management function, if the peasants (the fishermen) holding according to the laws that govern the peasants and fishermen, farms not appointed (elected) Manager (Director)) presented the document registering the copies (the original show): 12.1. a person who receives royalties (remuneration of copyright and related rights) -a document certifying the receipt of royalties;
12.2. sworn notaries – the Justice Minister's order on the appointment of a notary certified;
12.3. a sworn lawyer – the Latvian Council of sworn advocates issued licence;
12.4. sworn auditor – Latvian Certified Auditor Certified Auditor of the Association issued the certificate;
12.5. the doctor – a doctor's certificate and medical practice, the registration certificate issued by the Latvian Medical Association;
12.6. other individual who registered as business income, taxable property or possession of the identity document and other documents certifying that the person is in the business of the taxable income;
12.7. a person whose permanent residence is in the Republic of Latvia and who work in the Republic of Latvia pay the foreign technical assistance or loans from international financial institutions, the contract and the document, which is an indication of the sources of remuneration costs if it is not specified in the contract;

12.8. the pharmacist, veterinarian practices and practice optometrists-document certifying the right to initiate the practice;
12.9. a sworn bailiff-the document confirming appointment.
13. the self-employed, which carry out economic activities and paid for it patentmaks, register with the State revenue service pursuant to the regulations on the procedures applicable to natural persons of patentmaks business activities.
14. a domestic worker to the employer – the alien is registered with the State revenue service within 10 days after the conclusion of the contract of work for remuneration (regardless of whether the agreement concluded in accordance with the Latvian or other national legislation), the presentation of identity documents, and provide a copy of the contract (the original show).
15. Foreign workers to employers — alien is registered in the State revenue service within 10 days of the 184 days of the stay in Latvia. presentation of an identity card or other recognised in the Republic of Latvia travel documents, as well as documents that contain: 15.1 the sending State the employer's name and address;
15.2. the period for which the person was sent to perform a specific job (the period start and end dates, month and year);
15.3. exposure to national social security legislation.
16. The State revenue service, registering employers, the self-employed, domestic workers to employers — alien and foreign workers to employers — alien, issue a statement (annex 2), in a single copy which shall remain in the State revenue service.
17. The State revenue service registers the information supplied by the employer of the workers, taking into account the information provided by public authorities, granted and paid in the calculation of the retirement pension. The authorities of that country to review the month following 15th date of the month electronically sends the State revenue service has information about persons who have been granted a retirement pension, or restored to its cost. The information shall indicate the name, surname, personal code and pension costs, termination or renewal date.
18. The State revenue service self-employed shall be deleted from the register as a taxable person minimum for payment based on the self-employed application for removal from the register of taxpayers, if the two self-employed income tax taxation period prior to the lodging of an application in one month did not have income that reached one twelfth of the Cabinet of Ministers established the compulsory payment of minimum amount of objects for the self-employed (self-employed, who pay a fixed individual income tax -not have revenue that reached one twelfth of the Cabinet of Ministers established the compulsory payment of minimum amount of objects for the self-employed, multiplied by a factor of 3.3). These arrangements shall not apply where the self-employed taxpayers shall be deleted from the registry due to the termination of the economic activity.
19. Another employer Member State revenue service shall be deleted from the register as a taxable person minimum for payment based on the relevant employer or regulation no 987/2009 referred to in article 21 of the personal application for removal from the register of taxpayers.
20. the employer, individual, domestic worker to the employer, alien or foreign workers to employers — alien's State revenue service shall be deleted from the register as a taxable person minimum for payment based on the person's application for delisting from the taxpayer's register.
III. submission of the report of the employer 21. employers each month to date, defined as a monthly payment due (annex 2), submitted to the State revenue service employers report (annex 3).
22. The worker vacation pay calculated and calculated from the payments of the company being divided between them the reference month (month of which the employer is due to make mandatory contributions, and the month in which it has withheld personal income tax), for which the vacation pay was calculated.
23. Where a change in the employee's insurance status, in accordance with the minimum rate of contribution applicable to the next month after insurance status changes.
24. A worker who, during the reference month reaches 15 years of age, employers report on workers who are insured under the State social insurance of all types, specifies the payment object and required contributions calculated on those days of the reference month, when that person has reached the age of 15.
25. the report of the employer submitted separately according to the worker's status: 25.1. for workers who are insured under the State social insurance of all types;
25.2. about the workers who are exposed to public pension insurance, disability insurance, maternity and sickness insurance, parental insurance and social insurance against accidents at work and occupational diseases (employees who are beneficiaries of the retirement pension or disability: special retirement beneficiaries);
25.3. for workers who are exposed to public pension insurance, maternity and sickness insurance, parental insurance and social insurance against accidents at work and occupational diseases (employees who have reached the age giving entitlement to the State pension age, and workers have been granted the national old-age pension on preferential terms);
15.8. for workers who, in accordance with the judgment of the Court of Justice or the national regulatory authorities concerned shall accept the Board's decision to return to work and paid remuneration for labour or forced absence in accordance with the judgment of the Court of Justice or the national regulatory authorities concerned shall accept the decision of the Government not paid paid time earned income and made mandatory contributions. The report shall be submitted by the employer for the months for which is paid on time not paid, earned income and the payments made;
25.5. for persons not necessarily socially insured;
6. for workers who are employed in custodial sentence and is subject to state pension insurance, disability insurance and insurance against unemployment;
25.7. for workers who are employed in custodial sentence and is subject to State retirement insurance (for employees who have reached the age giving entitlement to the State pension age, and workers have been granted the national old-age pension on preferential terms).
26. The employer's report (annex 3) filled in for all workers, each worker: 26.1. personal number or registration number (box 2) and the first name, last name (column 3);
26.2. the labour income (box 4);
26.3. the estimated payments (box 5), obtained by summing the employee's mandatory contributions (obtained by multiplying the payment object with the worker's minimum rate of contribution) and the employer's mandatory contributions (obtained by multiplying the payment object with the minimum employer contribution rate);
26.4. the reference month withheld personal income tax (box 8) from the worker paid employment earnings in the reference month (also from the deposit to income) (box 8 no arithmetic relationship with columns 4 and 5).
27. For the persons who are not necessarily socially insured, employers report indicates personal code or registration number, name, withheld personal income tax. Message 4, 5, 6 and 7 in box pull streak.
28. the report of the employer shall also include workers: 28.1. for which mandatory contributions and personal income tax has been made in the social field, regulations governing the cases. Employer's report of 4, 5 and 8 in box zero;
28.2. where income has reached the Cabinet down payment the maximum amount of objects. The employer's message 4. box the all labour income in box 5, zero (if payment object, the maximum level already achieved the previous reporting month) or estimated payments (from labour income that does not exceed the statutory maximum amount of contribution of the object), but in box 8-withheld individual income tax;
28.3. which is overdue work income. The employer's message 4. box the estimated working income in box 5 – calculate the mandatory contributions, but zero in box 8;
28.4. which have not reached the age of 15. The employer of the person referred to in the report included the application of this rule 25.1. and 15.8. the conditions of subparagraph. Employer's report of 4, 5, 6 and 7 in box zero in box 8-withheld individual income tax.
29. The reference month the employer shall specify the worker's labour income and payments:

29.1. the previous report a month before the month (also for those persons who are not in the reference month the status of workers, but the previous month before reporting month was the worker's status). Employer's report of work income (box 6) and payment (box 7) increases or reductions;
29.2. the reference month for the previous months before this rule 29.1. the month referred to in that provision, excluding 30.2 30.3 30.4., and referred cases. Employer's report of the review month respectively increases or decreases the work income (box 4) and payments (box 5);
3. for the month, which is paid remuneration according to the company, the graudniecīb or the conditions of the contract of carriage, except that rule 29.1. the event referred to. Employer's report of the company, graudniecīb or execution of the contract of carriage the calculated compensation (box 4), payments (box 5) and payment date (box 10).
30. The worker's labour income and payments for previous months the report clarifies: 30.1. The State revenue service in accordance with the statement of the State revenue service examination (audit) estimated working income and contributions when the verification (audit) by the worker increased or decreased the labour income and payments;
30.2. the employer if, in accordance with the judgment of the Court of Justice or the national regulatory authorities concerned shall accept the Board's decision a person is restored and she paid remuneration for work by the absence of coercive news for workers and employers to report on those statements for months, which made or had to make mandatory contributions. Fill in 1., 2., 3., 4. and 5. box;
30.3. the employer, if the person is not restored, but her work in accordance with the judgment of the Court of Justice or the national regulatory authorities concerned shall accept the decision of the Government not paid paid time earned income, the employer submitted reports on those statements for months, which made or had to make mandatory contributions. Fill in 1., 2., 3., 4. and 5. box;
18.9. the employer in accordance with the National Labour Inspectorate's order for irregularities detected in verification work in the calculation and payment of income, if after checking the worker to increase or reduce your income and payments, the employer submitted reports on the reporting months, which made or had to make mandatory contributions. Fill in 1., 2., 3., 4. and 5. If the income and payments made more precise for individuals which national labour inspectorates in the period indicated in the order of registration in the form prescribed in these provisions, shall be submitted by the employer to report in accordance with Annex 1.
31. If the report is submitted by the employer of the workers who, in accordance with the judgment of the Court of Justice or the national regulatory authorities concerned shall accept the Board's decision to return to work and paid remuneration for work, or for a absences forced persons who, in accordance with the judgment of the Court of Justice or the national regulatory authorities concerned shall accept the decision of the Government not paid paid time earned income and made mandatory contributions, also indicate the status of workers. In these cases, the employer shall also submit news for workers.
32. Business risk duty the employer's report indicates that the employer, in accordance with the insolvency law may be given legal entity insolvency proceedings or in accordance with the law of credit institutions may declare insolvency of the credit institution, if the employer is a credit institution for employees under which the employers concerned in accordance with the labour law is established in the employment relationship.
33. The worker's number of hours worked per month employer report the employer indicate only those workers who earned income did not reach the national minimum wage (salary).
IV. The self-employed, domestic workers to employers — aliens and foreign workers to employers — alien message submission 34. Self-employed, domestic worker to the employer, alien and foreign workers to employers — alien to review the quarter following 15th date of the month submit to the Government a report on revenue service self-employed or domestic worker to the employer, alien, or foreign workers to employers — alien State social insurance contributions quarterly report (annex 4).
35. the self-employed, which carry out economic activities and paid for it patentmaks, not subject to the requirements of this regulation for the submission of the report.
36. Self-employed mandatory contributions shall be made on the review quarter (the quarter of the year, for which the self-employed is due to make payments), in which at least one month's income has reached one twelfth of the Cabinet of Ministers established the compulsory payment of minimum amount of objects for the self-employed (self-employed, who pay a fixed income tax revenue have reached one twelfth of the Cabinet of Ministers established the compulsory payment of minimum amount of objects for the self-employed multiplied by a factor of 3.3), as well as to submit a report on self-employed or domestic worker to the employer, alien, or foreign workers to employers — alien State social insurance contributions the reporting quarter.
37. The month when self-employed income reaches the Cabinet down payment minimum extent of the object (the self-employed, who pay a fixed income tax revenue reached cabinet down payment minimum, of an object multiplied by a factor of 3.3), mandatory contributions shall be made until the end of the calendar year or to self-employment loss.
38. the self-employed, domestic worker to the employer, alien and foreign workers to employers – report on self-employed foreigners or domestic worker to the employer, alien, or foreign workers to employers — alien State social insurance contributions only for the reporting quarter to review the quarter for which the payments are made (even if the payments are made for one or two months of the quarterly report).
39. the self-employed from the calculated payment amount deducted in proportion to the object part of a temporary disability, maternity leave calendar days, who are the subject of disability, as well as on the page (B) days where it is not considered to be necessarily a socially insured person according to the law "on State social insurance".
40. A change in the self-employed and domestic worker to the employer – alien insurance status, the relevant payment shall be applied to the next month after insurance status changes.
41. If the review quarter change to self-employed and domestic worker to the employer, alien, the insurance status of the self-employed and domestic worker to the employer – report on self-employed foreigners or domestic worker to the employer, or alien – for foreign workers to employers — alien State social insurance contributions review quarter indicated both insurance status.
V. concluding questions 42. Be declared unenforceable in the Cabinet of Ministers of 20 November 2008 No. 942 of the 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, 2008, nr. 185; in 2009, 2010, 59 no; no. 21).
43. the employer, which by august 31, 2010, continue to employ convicted a custodial sentence, up to the year 2010 to September 15, the State revenue service submitted details of their changing status from "employee" to "worker who is employed in a custodial sentence" to indicate that person's status as a worker lost by 31 august 2010 according to the rules of annex 1, paragraph 13, and as the status of the workers got to 1 September 2010 under this provision 1. in paragraph 4 or 5.
44. The rule 28.2. subparagraph shall enter into force on January 1, 2014.
45. the provisions applicable to 1 September 2010.
Prime Minister v. Welfare Minister Dombrovskis u. Augul a annex 1 Cabinet 2010 September 7, Regulation No 827 news about workers tax payer number (employer, taxable micro name or first name and last name) 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 post code and transcript no PO box
Post code deciphering 1 2 3

1.11 the status of workers who are insured under the State social insurance of all types 2.12 the workers ' status, which is subject to state pension insurance, disability insurance, maternity and sickness insurance, parental insurance and social insurance against accidents at work and occupational diseases (a worker who is receiving retirement pension or a disability-State special pension recipient) 3.13 a worker's status in the who is subject to the State pension insurance, maternity and sickness insurance, parental insurance and social insurance against accidents at work and occupational diseases (a worker who has reached the age giving entitlement to the national pension, and the worker who is assigned to a State old-age pension on preferential terms) 4.14 a worker's status, which is employed in custodial sentence and is subject to the State retirement insurance , disability insurance and insurance against unemployment 5.15 the status of workers, who are employed in a custodial sentence and is subject to national pension insurance (a worker who has reached the age giving entitlement to the national pension, and the worker who is assigned to a State old-age pension on preferential terms) 6.16 the micro employee status who are insured under the State social insurance for all types of a micro 7 17 employee status acquisition who is subject to the State pension insurance, disability insurance, maternity and sickness insurance, parental insurance and social insurance against accidents at work and occupational diseases (a worker who is receiving retirement pension or a disability-State special pension recipient) 8.18 a micro employee status, which is subject to state pension insurance, maternity and sickness insurance, parental insurance and social insurance against accidents at work and occupational diseases (the worker who have reached the age giving entitlement to the national pension, and the worker who is assigned to a State old-age pension on preferential terms) 9.21 workers or employees of micro status loss, based on the employee's notice 10.22 workers or employees of micro status loss due to infringement of the workers in the laws which determine the individual dismissal, the cases 11.23 worker or employee status of micro-enterprises, the loss due to the employer or tax payer's micro-winding up 12.
24 workers or employee status of micro-enterprises, the loss due to the failure to carry out the agreed work for health reasons 13.25 workers or employees in micro enterprises, the loss of status in other cases 31 14 workers ' insurance status change – workers who are insured under the State social insurance of all types (the worker who is terminated or to the national retirement pension pension cost special) 1 32 15 worker's insurance status change-worker who is subject to the State pension insurance, disability insurance, maternity and sickness insurance, parental insurance and social insurance against accidents at work and occupational diseases (the worker who is assigned to a retirement pension or national special pension) 1 16.33 of the workers ' insurance status change – workers who are subject to the State pension insurance, maternity and sickness insurance, parental insurance and social insurance against accidents at work and occupational diseases (the worker who have reached the age giving entitlement to the national pension, and the worker who is assigned to a State old-age pension on preferential terms) 1 17.34, workers who are employed in a custodial sentence, change status – workers who are exposed to the public pension insurance (a worker who has reached the age giving entitlement to the State pension age, and worker who is assigned to a State old-age pension on preferential terms) 1 ' 18.35 Micro insurance the employee status change – micro employee who is to be insured under the State social insurance of all types (the employee having micro-stop retirement pensions or the national special pension cost) 1 19. Micro insurance 36 employee status change – micro employee who is the subject of State pension insurance, disability insurance, maternity and sickness insurance , parental insurance and social insurance against accidents at work and occupational diseases (micro to the employee who has been granted a retirement pension or a State special pension) 1 20.37 Micro insurance the employee status change – micro employee who is the subject of the national retirement insurance, maternity and sickness insurance, parental insurance and social insurance against accidents at work and occupational diseases (the micro employee reached the age giving entitlement to the State pension age and micro-enterprises for an employee who is assigned to a State old-age pension on preferential terms) 1 21.40 worker is granted parental leave 22.41 worker is over parental leave 23.50 to the worker is granted leave without pay retention 24.51 worker has ended a vacation without salary retention post _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ name _____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ___ signature ___ _____ _____ _____ _____ date ____ ____ ____ ____ ____ ____ telephone number _____ _____ _____ _____ notes. 
1.1 the insurance status in the event of a change of the relevant national social security payment rate shall be applied to the next month.
2. the 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.
3. in the annex does not specify details of workers who are assigned or maternity leave, leave for the child's father or adoptive leave, in connection with the child's care or being on vacation to another person who has actual care of the child.
4. Submitting news for workers who have not reached the age of 15, the status of workers who are insured under the State social insurance of all types.
Welfare Minister u. Augul 2. Annex Cabinet 2010 September 7, Regulation No 827 Welfare Minister u. Augul 3. attachment Cabinet 2010 September 7, Regulation No 827 Welfare Minister u. Augul 4. Annex Cabinet 2010 September 7, Regulation No 827 people code-(name and surname) report on self-employed or domestic worker to the employer, alien, or foreign workers to employers — alien State social insurance contributions _____ of _____ _____ quarter of self-employed who is subject to the State pension insurance, disability insurance, maternity and sickness insurance and parental insurance (self-employed in General, or self-employed – disabled) self-employed, which is subject to state pension insurance, maternity and sickness insurance and parental insurance (self-employed, who have reached the age giving entitlement to the State pension age, or which is assigned a State old-age pension on preferential terms) self-employed – real estate operator who is the subject of the national retirement insurance and invalidity insurance for domestic worker to the employer, alien, who is subject to the State pension insurance, unemployment insurance, disability insurance, insurance against accidents at work and occupational diseases, maternity and sickness insurance and parental insurance (domestic worker to the employer, in the case of aliens in General) the domestic worker to the employer, alien, who is the subject of the national retirement insurance , disability insurance, insurance against accidents at work and occupational diseases, maternity and sickness insurance and parental insurance (domestic worker to the employer, alien, who is the beneficiary of a retirement pension or a disability-the national special pension recipient)

  domestic worker to the employer, alien, who is the subject of the national retirement insurance, insurance against accidents at work and occupational diseases, maternity and sickness insurance and parental insurance (domestic worker to the employer, alien, who has reached the age giving entitlement to the State pension age, or which is assigned a State old-age pension on preferential terms) foreign workers to employers — alien who is subject to the State pension insurance, disability insurance, maternity and sickness insurance and parents insurance indicators quarterly month together the State social insurance compulsory contribution object calculated State social security payments (name and signature) date ___ ____ ____ ____ ____ ____ note. the 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.
Welfare Minister u. Augul States