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Amendments To The Law "on Personal Income Tax"

Original Language Title: Grozījumi likumā "Par iedzīvotāju ienākuma nodokli"

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The Saeima has adopted and the President promulgated the following laws: the amendments to law "on personal income tax" make law "on personal income tax" (the Republic of Latvia Supreme Council and Government Informant, 1993, 22/23.nr.; The Saeima of the Republic of Latvia and the Cabinet of Ministers rapporteur, 1994, nr. 2, 23; in 1995, 8., no. 14; 1996, no. 9; 1997, nr. 3, 21; in 1998, no 1; 1999, nr. 24; 2000, no. 5; 2001, no. 1, 24; in 2002, no 6; 2003, no. 15; 2004, no. 2; in 2005, 2., 8., no. 24; in 2006, 14, no. 22; 2007, 3, 12, no. 24; 2008, no. 12; 2009, 1., 2., no. 15, 16; Latvian journal, 2009, 200. no; 2010, 82, 131.178.206., no; 2011, 99, 144, 157, 204. no; 2012, 44, 88, 92, no. 192; 13, 194, 232, 234. No.; 2014, 47, 57, 257. no; 2015, 42, 97.248.227.,, no; 2016, 123 no) the following amendments: 1. To supplement article 3 with 2.4 part as follows: "2.4 Jaunuzņēmum a worker on the jaunuzņēmum of the experience with payroll tax taxable income applicable to the activities of Jaunuzņēmum support the conditions laid down in the law." 2. in article 8: Express 5.2 part as follows: "this article 5.2 in the fifth subparagraph, the percentage limit laid down: 10 percent of the estimated taxable gross income tax year — not apply proportionately to the payer about the taxation year calendar days in which it is located on parental leave as well as temporary disability, pregnancy and maternity leave of the calendar day for which the taxable person has been granted a disability page for" B " : 1) iemaksātaj life-(cumulation without), health or accident insurance premiums; 2) contributions to private pension funds under the licensed pension plans and life insurance premium payments (with storage), if those contributions and payments: (a) does not exceed the above payments), before paying off on parental leave or disability before page B, or b) is made in accordance with the employer's usual remuneration policy implemented, including appropriate labour relations regulatory agreements or employer's issued internal rules. "; to supplement the article with the fifteenth, sixteenth, seventeenth, eighteenth and nineteenth part of the following: "taxable income from the 15 for which pay payroll tax, paid by the employer eliminates collective bargaining laid down in the staff catering expenses, if not exceeded 480 euro per year (an average of 40 € per month) and the employer shall meet the following conditions: 1) paid by the employer in all collective agreements employee catering expenses shall not exceed five percent of the employer's total annual gross salary Fund; 2) the employer shall employ at least six employees; 3) pirmstaksācij of the employer on December 15, according to the State revenue service administered by the tax debtor (duty) on the date of the last data update information is not tax (duty) debt (including State social security payment of debt), which totals more than 150 euro; 4) employer with the competent authority or a court ruling which has entered into force and become non-appealable, the last two tax years not found guilty of misconduct: (a) the form of) one or more countries, or the employment of nationals who are not citizens of the Member States of the European Union or nationality if they were Member States of the European Union territory without authorisation, (b) the person without written) concluded in the contract of employment If the tax laws is not submitted within the time limit set for information relating to the worker's status, the work was held in c), accident investigation, not according to the requirements of law or to hide, if the accident results in the worker incurred severe health impairment or death; 5), the employer has engaged in economic activities in at least one full calendar year preceding the taxation year in which the initiate relief for employees; 6) an employer shall not be declared insolvency process, not stopped its economic activity or it is not eliminated. 16. If the employer is a company of the Group and collective bargaining terms apply to the entire group of companies, then the 15th part of this article, 5 criterion referred to in paragraph shall apply to all members of the group as a whole. 17. Failure to comply with this article by the fifteenth and sixteenth part of these conditions, the employer of its own funds to pay tax for the year does not reasonably this article used the fifteenth, part relief. 18. If the employer whose employees — persons — this article is applied in the fifteenth part tax exemption, no longer fulfils one of the exemptions to the application of the criteria laid down, to the payer that the exemption from the tax year start to the month in which the employer application for the exemption criteria are fulfilled (in proportion to the number of months).  19. the fifteenth in part tax exemption does not apply if the employer is the State, local authorities, public or private corporation to the public. " 3. Article 9: to supplement the first part with 8.1 and 8.2 points as follows: ' 81) scholarships to 280 euros a month, which according to the learner's Cabinet arrangements, which organizes and implements a work environment based on learning, paid merchant, institution, Association, Foundation, individual who is registered as the operator of economic activity, as well as individual businesses, including farmers or fishermen, and other economic agents; 82) scholarships that paid for the student, undergoing medical training programs, education programs, and learning that the cost of the treatment services; "; Add to paragraph 27 of the first subparagraph following the words "medical expenses" with the words "(including to ensure patients and their accompanying persons to treatment body movement)". 4. Supplement article 10 with 1.6, 1.7 and 1.8 in part as follows: "If the payer — 1.6 pension plan member — tax year for contributions to private pension fund and the pension plan included in its tax year eligible expenditure in accordance with the first subparagraph of paragraph 5, but tax or pēctaksācij during the year also carries the costs of the pension plan, the taxpayer's taxable income is increased as follows: 1) If a member of a pension scheme tax year started participation in the pension plan and has made contributions to the pension plan for the first time or if a member of the pension scheme before pirmstaksācij of December 31 is not accrued retirement benefits, and he has made no contributions to the pension plan for the year, pirmstaksācij — pēctaksācij annual increase taxable income for the taxation year and pēctaksācij from private pension funds and the cost amount of the pirmstaksācij at 31 December of the year of the accumulated pension capital of the difference; 2) in other cases, increased pēctaksācij annual taxable income for the year of pēctaksācij from private pension funds and the cost of pirmstaksācij on December 31 of the year of the accumulated pension capital. 1.7 1.6 part this article shall not apply to the pension plan member's death or, if the pension plan is the first disability for life or is recognised as such tax or pēctaksācij during the year. 1.8 determining taxable income increases, in accordance with paragraph 1.6 part sums contributions all pension funds and the cost of them and takes into account all the accumulated pension capital regardless of the Pension Fund. In determining the total contributions to private pension funds and the cost of them, are not taken into account the accumulated pension capital (the parts) transfers from other pension funds or transfers to them. " 5. in article 7.3: Add to the third subparagraph of paragraph 1, the words "or right of ownership to the real estate it disposal results in a Latvian Land Fund"; Add to article 3.1 part as follows: "this article 3.1 of part three of the conditions laid down in paragraph 2 shall not apply where the ownership of the real estate it seizures result in Latvia's Land Fund." 6. Supplement article 13, first paragraph, point 1 with "k" section as follows: "(k)) for non-working spouse, which is a minor dependent child in accordance with the laws and regulations is recognized as a person with a disability." 7. Article 19: replace 2.4 paragraph, the words "maternity leave" with the words "looked after children up to two years of age"; to make the fourth subparagraph by the following: "4. If the summary order calculated amount by declaration prove less than paid in advance, the State revenue service within three months from the date of submission of the Declaration released person an overpayment that occurred as paid in advance and in regard to the difference between the calculated tax. '; to complement the tenth part of paragraph 1 and the words "as well as information on individual contributors to the accrued retirement benefits in the tax year on December 31." 8. Article 23: replace the third paragraph, the word "excess" with the words "mistakenly" contributed; turn off 3.1 part. 9. Supplement article 28 with 17 points by the following: "17) to submit to the State revenue service Declaration and to increase taxable income article 10 of this law, part 1.6 of case. " 10. Add to article 29, second subparagraph, after the words "this Act" with a number and the words "article 8" the seventeenth part. 11. Supplement article 31.3, with 1.1 part as follows: "1.1 the first paragraph shall not apply if, during the tax year calculated capital gains from the disposal of capital assets is negative, but from other capital asset disposal: positive and not during the taxation year when the capital gains or its amount is negative." 12. transitional provisions be supplemented with paragraph 124 and 125. by the following: "124. To initiate this law article 10 1.6 and 1.7 and article 28, paragraph 17, 2017. the application of the tax year, the private pension funds of this law article 19 of part 1 of the tenth paragraph of information on individual contributors of accrued retirement benefits in 2016. December 31, electronically to the State revenue service until 2017. on 1 September. 125. The application of this law article 10 part 1.6 of 2017. the tax year, if the person — a member of the pension scheme — tax year 2017. the contribution of the private pension fund pension plan and include them in its taxation year 2017. the eligible expenses in accordance with this law, article 10, first paragraph, point 5, but 2017. the taxation year or years pēctaksācij (2018) by the cost of the pension plan, Bill pēctaksācij of the year (2018) the taxable income for the taxation year is increased (2017) and pēctaksācij year (2018) from private pension funds and the cost amount of the annual pirmstaksācij (2016) 31 December accumulated pension capital positive difference. " The law shall enter into force on January 1, 2017. The Parliament adopted the law in 2016, 23 November. The President r. vējonis Riga 2016 December 10