The Saeima has adopted and promulgated the following laws of Valstsprezident: amended tax law in micro enterprises make a micro Tax Act (Latvian journal nr. 131, 2010 2011, no. 204;; 13, 194, 232. no; 2015, 60, 91, nr. 248.) the following amendments: 1. Express article 1 paragraph 4 of point "a" the following: "(a)) the State compulsory social insurance contributions, personal income tax and business risk duty on micro staff ,". 2. Make article 3 by the following: ' article 3. Micro taxpayer's obligation to inform employees of (1) a taxable person, the micro-switch to the employment contract, the applicant shall be informed in writing that the employer is a taxable person micro that micro-enterprise employee's personal income tax and the State social security payments are determined from the turnover and that micro micro employees shall have the right to voluntarily join the national social insurance. This information may be included in the contract of employment. (2) micro-enterprises who want the next taxation period to become a micro-enterprise, the taxable person shall notify the employee in writing that the tax paying microenterprises micro employee's personal income tax and the State social security payments are determined from the turnover and that micro micro employees shall have the right to voluntarily join the national social insurance. (3) a taxable person Micro not later than one month before the end of the tax period of written notice to the employee that the micro with next taxation period the employer before the employment income will be withheld from his pay payroll tax law "on personal income tax" in the form prescribed and make the State social insurance compulsory contribution to the law "on State social insurance" the worker and the employer specified in the General, if the taxable person micro : 1) provides that during the tax period does not execute any of this law, article 1, paragraph 1, or the fourth paragraph of article 2; 2) with the next tax period will lose the status of a taxable person micro for some other reason. " 3. Make the text in article 6 by the following: "(1) micro-enterprise, the tax rate is 15 percent. (2) if the tax paying microenterprises in micro enterprises the number of employees in the quarter, more than five employees, the first part of this article specific rate plus two percentage points for each additional staff employed. If the number of employees in the micro-quarter variable micro-tax rate is determined by the maximum number of employees during the quarter concerned, taking into account employees who have completed not less than half of the quarter in question. (21) the taxable person Micro is entitled not to apply the second subparagraph of this article, if the number of employees in the micro-tax year is greater than five, and the number of employees in the micro-tax year compared to pirmstaksācij in the year and in the year of pirmstaksācij compared to the year before the year of pirmstaksācij, increased by one or two employees. If the number of employees in micro enterprises per year is variable, micro taxpayer's number of employees during the year shall be determined taking into account employees who have completed not less than one half of the calendar year. (3) a micro tax rate this law, article 1, paragraph 1 "(b)" States the turnover is in excess of 20 percent. (31) the taxable person Micro is entitled not to apply the provisions of the third paragraph of this article, if the taxation year turnover has increased in comparison with the annual turnover of pirmstaksācij or its annual turnover, which is before the pirmstaksācij of the year, but the tax increase in annual turnover in comparison with the annual turnover of pirmstaksācij or its annual turnover, which is before the pirmstaksācij of the year, up 30 percent. (32) If the taxable person on micro-tax annual report quarter applied part 2.1 or 3.1 this article as predicting that tax period will not exceed that limit, it will not apply the second and third subparagraphs the prescribed rate. If then in a subsequent taxation year quarterly this article 2.1 or 3.1, part limitations are exceeded, the taxable person concerned of the micro-enterprises for the next quarter of the tax period shall be applied in the second or third of the rate set out in part a, as well as clarify the previous taxation year's quarterly statements, application of the second and third subparagraphs the prescribed rate. (4) If the employee's income exceeds the micro this law article 2, fourth paragraph, the limit set in, in addition to the first part of this article specific micro-tax rate applied to increase the tax rate of 20 percent of this law, article 5, in the fourth paragraph that the taxable object. If the employee's income from micro micro micro paying tax of more than 720 euro working statutory severance pay or so that he was paid compensation for unused leave, labour relations and in the event of termination of employment with that person the legal relationship is not renewed for six months following termination, as well as the fact that the amount to be paid to the employee for the annual paid vacation time is calculated according to the rules of labour law micro employee income, some criteria are not considered part of and this exceeded the rate of duty should not apply. (5) micro taxable person not later than 15 days from this statutory declaration for a taxation year in the last quarter contributions budget submission in a micro tax 50 € if the taxation period (calendar year) micro-enterprises was not calculated in turnover or micro amount of duty does not exceed eur 50. (6) a taxable person micro-this article does not apply to the fifth part of the taxation year in which the economic activity (commercial) and the year in which the economic activity is terminated or completed the process of liquidation. (61) the taxable person micro-this article is the fifth subparagraph shall not apply in proportion to the tax year in a calendar day in which it looked after children up to two years of age, as well as temporary disability, maternity leave calendar day for which the taxable person has been granted a disability page "B". (7) If, specifying the previous tax period, the tax quarterly Declaration to the micro-enterprises, have exceeded this law article 1 point 1 of "b" or "c" in subparagraph or article 2 in part four of this restriction: 1) the taxation period in which the tax return by the micro-enterprise clarification is one of those exceeded the limits applicable to article 6 of this law in the second, third or fourth part concerned in excess of the micro-tax rate; 2) coming tax periods in which the taxable person micro wrongfully used the taxable status of micro, micro-enterprise, the tax rate in the tax period is 20 percent of the turnover. (8) If a taxable person shall submit a micro micro quarterly tax return for any of the previous tax period with the delay and is found in any of the previous taxation period quarter have exceeded this law, article 1, paragraph 1, "b" or "c" in subparagraph or article 2 in part four of this restriction and the micro is the taxable person does not reasonably have saved taxpayer status of micro-enterprises, in the tax period that is one of those exceeded the limits of the taxable person micro-entities apply the seventh part of this article paragraph 1 specified micro-tax rate, while the subsequent taxation periods — the seventh part of this article, defined in point 2 a micro tax rate. " 4. Article 7 of the Present fifth and sixth the following: "(5) micro-entities are entitled to not more than two times to specify the tax return for micro accounts for a quarter of a month after the second part of this article the date set. (6) in the fifth subparagraph, of this article in a specific deadline for micro-enterprises have the right to submit only a micro-tax return updates that do not change or increase the amount of tax payable. Micro micro amount of tax in this case in addition to the contributions to the budget of this law do not apply the second subparagraph of article 9 conditions. " 5. Express article 8 by the following: ' article 8. Micro distribution of tax procedures (1) the taxpayer's Micro-companies with limited liability, company or individual farmer or fisherman's farm, which the previous taxation period from business income pay corporate income tax, — reimbursing State budget micro-tax revenues the State Treasury shall be distributed as follows: 1) 0.1 percent including the business risk state charges account; 2 percent: 80.0 State) social security payment account; 3) 18.8 interest: individual income tax account; 4) 1.1 percent — a corporate income tax account. (2) the taxpayer's micro-enterprises-natural persons registered in the State revenue service as an economic analyst, — reimbursing State budget micro-tax revenues the State Treasury shall be distributed as follows: 1) 80 percent including State social security payment account; 2) 20 percent, personal income tax account. (3) the taxpayer's micro-enterprises, individual business person, company or individual farmer or fisherman's farm, owned by the previous tax period of the individual enterprise, farmer or fisherman's farm income pay personal income tax, State budget micro paid tax revenues the State Treasury shall be distributed as follows: 1) 0.1 percent including the business risk state charges account; 2) — 80 percent of the State social insurance compulsory contribution account; 3 19.9 percent) — personal income tax account. (4) the State Treasury until the 20th of the month following the quarter-to-date, as well as of the financial year, on the last working day including microenterprise tax revenues accounts according to the first, second and third part in distribution. " 6. To express the text of article 9 as follows: "(1) the tax debtor Micro micro is socially insured employees, starting with the day when he won the tax paying microenterprises micro employee status. (2) according to the calculated State social security payment to the amount of the State social insurance agency calculates the State social insurance compulsory contribution object for a full calendar month (except in the case of tax paying microenterprises in micro enterprises the employee starts or ends work in micro-enterprises) for each tax-paying in micro micro micro proportionally to the employee of the tax return specified in the number of staff in each month and their actual income, applying the State social insurance compulsory contribution rate What are the employee is insured for all types of social insurance, the employee reached the age giving entitlement to the State pension age, or State retirement pension is granted (including premature), and the employee who is the beneficiary of a retirement pension, or who is a person with a disability — national special pension beneficiary. (3) calculated the State social insurance compulsory contribution object rounded to euro and cents, dropping the 0.49 cents and less and rounded to cents 0.50 cent and more. (4) the State revenue service Cabinet duly submitted to the State social insurance agency of this law, in article 4, the information referred to in the ninth part of a micro tax quarterly Declaration and information about the calculated the State social insurance compulsory contributions. (41) the tax debtor Micro micro employee in addition to this legal is socially insured in accordance with the law "on State social insurance". (5) the tax paying microenterprises in micro-enterprises can voluntarily join the national social insurance by making monthly social insurance contributions from a freely chosen subject that does not exceed the Cabinet's minimum monthly wage. The employee performs micro-State social security contributions voluntary social insurance of all types, but the tax paying microenterprises micro employee who has reached the age giving entitlement to the State pension age, or State retirement pension is granted (including premature), the national social security contributions voluntary national pension insurance, maternity and sickness insurance, parental insurance and occupational accident insurance, and tax-paying in micro micro employee who is the beneficiary of a retirement pension, or who is a person with a disability — special beneficiary State, carry out State social security contributions voluntary national pension insurance, work accident insurance, disability insurance, maternity and sickness insurance and parents insurance. The order in which tax paying microenterprises micro employees voluntarily joins a national social insurance, State social insurance contributions, volunteers and the contribution rate determined by the Cabinet of Ministers. " 7. transitional provisions: off 1, 15, 18 and 20; Add to transitional provisions with the 22, 23, 24 and 25 of the following paragraph: "22. Micro, with 2017 January 1, wants to gain or recover (if the status is not lost in the cases specified in this Act) the taxable status of micro-enterprises, to 2017 January 31, submit the application to the State revenue service, which approved the taxpayer's compliance with this law, article 1, paragraph 1," a "section (if the micro-enterprise is a company with limited liability) specific criterion and 2. the criteria set out in article as well as article 4, first paragraph, the conditions laid down in respect of the following tax period. 23. The application of article 6 of this law, the first part of the year 2017 micro micro turnover rate of tax of up to 7000 euro's 12 percent. 24. This law shall be laid down in article 8 of the tax revenue distribution micro-enterprises shall apply on 1 January 2018. 25. in the year 2017. the State budget funds for microenterprise tax revenues the State Treasury shall be distributed as follows: 1) the taxpayer's micro-companies with limited liability, company or individual farmer or fisherman's farm, which the previous taxation period from business income pay corporate income tax, — reimbursing State budget micro tax revenues: a) 0.1 percent including business risk duty account b) — the national 70.4 percent social security payment account 27.6 percent, c)-individual income tax account, d 1.9 percent) — a corporate income tax account; 2) micro-taxable persons registered in the State revenue service as an economic analyst, — reimbursing State budget micro tax revenues: a) the national 70.4 percent including social security payment account b) interest-29.6 individual income tax account; 3) micro-individual taxable trader, company or individual farmer or fisherman's farm, owned by the previous tax period of the individual enterprise, farmer or fisherman's farm income pay personal income tax, — reimbursing State budget micro tax revenues: a) 0.1 percent including business risk duty account b) — the national 70.4 percent social security payment account, (c) percent-29.5) individual income tax account. " The law shall enter into force on January 1, 2017. The Parliament adopted the law in 2016 on December 20. The President r. vējonis 2016 in Riga on December 30.