Amendments To Cabinet 21 September 2010 No. 899 "provisions Of The Law" On Personal Income Tax "rules Of Procedure"

Original Language Title: Grozījumi Ministru kabineta 2010. gada 21. septembra noteikumos Nr. 899 "Likuma "Par iedzīvotāju ienākuma nodokli" normu piemērošanas kārtība"

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Cabinet of Ministers Regulations No. 749 in 2016 (November 29. No 65 5) amendments to Cabinet 21 September 2010 No. 899 "provisions of the law" on personal income tax "for the application of the rules" Issued in accordance with the law "on personal income tax" in the third subparagraph of article 3, paragraph 12 of the "a" section, the second paragraph of article 8, article 9, first paragraph, paragraphs 16 and 17 and 44. point "a", article 10, first paragraph, point 4, article 11, third subparagraph, point 15. , the fourth part of article 16.1, article 17, paragraph 2 of part 11, the second subparagraph of article 38 and article 39 do cabinet 21 September 2010 No. 899 "provisions of the law" on personal income tax "for the application of the rules" (Latvian journal 2010, nr. 156.; in 2012, 2013, 203. No; 168.198.252.,, no; by 2014, 190.220., no. 2015, nr. 252.;) the following amendments: 1. Complement 18.2 points with 18.2 18.2 10.9 and subparagraph by the following : 18.2 9. "employer gifts whose total value tax year does not exceed Euro 14.23; 18.2 10. employer-employee awards granted, with no consideration to the meaning of character, but is a moral assessment of character. " 2. Make the following point 11.6: "applying the law of 18.7 article 2.9 share corporations in that no employee or Board member receives no gainful employment income of at least the minimum monthly wage, but that particular month's turnover of at least five minimum monthly wage, pay payroll tax for each Member of the object that has at least the minimum wage (article 8 of the law of application of part 2.9-Annex 1 of these rules (example 1 and 2))." 3. Supplement 26:3.1 behind the words "European economic area" with the words "or the Organisation for economic cooperation and development in a Member State"; 3.2. the words "European economic area country law" with the words "or the Organisation for economic cooperation and development Member State law." 4. Replace paragraph 28 in number and the word "example 1" with numbers and the words "and 3" example 8. 5. Replace paragraph 30 numbers and the words "2, 3, and 5. example" with numbers and words "4, 5, and 7. example". 6. Replace paragraph number 32 and the word "example 4" with a number and the word "example" 6. 7. Supplement with 33.1 point as follows: "the application of the law of 8 20.6 article fifth, if the employer of the life insurance contract (with the funds accrual) as additional insurance provides accident insurance, then, in determining an employee's non-taxable amount of income taken into account in the total amount of premiums paid, which may not exceed 10% of the employee's gross income for the tax year." 8. Express 34. paragraph by the following: "the application of the Act 34. Article 5.2 where the tax year of life (without funds accrual), health or accident insurance premium amount exceeds both the euro and the 426.86 the limit of 10% for the period, when pay is calculated, the taxable amount is the greater of the two amounts of excess." 9. Express 35. paragraph by the following: "35. Article 9 of the law in the first part of paragraph 1 specified natural persons income non-taxable amount-3000 per year — apply these natural persons total income from agricultural production and rural tourism services, as well as from mushrooming, berry picking, wild herbs and flowers or the collection of individual species of wild game-park vīngliemez (Helix Pomatia)-mining. Not referred to in this paragraph, the taxable income amount is applicable to natural person irrespective of that person the number of farms. This provision also applies to sole proprietorship. " 10. Amend paragraph 36. 11. Delete paragraph 80. 12. Delete paragraph 135.1.: 12.1. the word "approved"; 12.2. the words "or the Fund investment certificates acquisition cost". 13. Annex 1 Worded as follows: "annex 1 Cabinet 21 September 2010 No. 899 of the provisions of article 8 of law 2.9 parts and fifth examples of application 1. If a corporation's taxation year the monthly turnover is greater than the statutory five minimum monthly wage and not the employee who receive at least the minimum monthly wage, but the Corporation has two Board members, one of which is a fixed salary of 600 euros per month and is sick "B" while the other are paid a salary that is less than the minimum monthly wage (for example , 200 € per month), the first member of the Corporation (which is sick "B") do not need to calculate payroll tax from the notional income in the amount of the minimum wage. On the second board member to be in the premium, the difference between the duties of the minimum monthly wage and salaries of members of the Board, which is less than the minimum wage. 2. If a corporation's taxation year the monthly turnover is greater than the statutory five minimum monthly wage and not other employees who receive at least the minimum wage, but the Corporation is the one Board Member who does not complete or full moon is the inability to page "B", for the Corporation's Board members to calculate the payroll tax from the notional income in the amount of the minimum wage. 3. the employer shall, in accordance with the contract of insurance in January 2016, employee paid health insurance premiums in the amount of eur 500. The employee's gross income amount in all the months of the tax year total is 4800, or an average of 400 € per month. The employee has not submitted an employer payroll tax, so the income from which must be deducted payroll tax is not deducted from the tax-exempt amount. 10% of gross income in the year is 480 €. The insurance premium payment in excess of the annual amount is € 20 (500-480 = 20). In turn, the law "on personal income tax" in the fifth paragraph of article 8 has a limit in health insurance premiums, which are not subject to the payroll tax, is set in 426.86 per year. Thus, such a limitation of the amount is 73.14 € (500-426,86). Calculating payroll tax and State social insurance payments, gross salary in December plus the greater of premiums payment excess amount: 400 + 73.14 = 473.14. State social security payments should be calculated and taken from 473.14 euros, i.e., of the estimated salary and total: (10.5% of 473.14) + (23.59% of 473.14) = + 111.61 = 161.29 49.68. Payroll tax 23% to be calculated from the 423.46 euros (400 euro + salary insurance premium payments of € 73.14 – part of the State social insurance compulsory contribution share of workers 49.68 euro) : 23% of 423.46 = 97.40. the payroll tax and the State social insurance compulsory contribution calculation for a given tax period, the unfolding, the relevant tax year law "on personal income tax" and the law "on State social insurance" fixed-rate. 4. the employer of the employees in September, paid life insurance (with storage) or made contributions to the premium private pension fund during September, October, November, December and next year's eight months. The insurance contract enters into force by September. Bonus amount paid is € 360, the employee's gross pay per year is € 3500. From the employer for life insurance premium payments or contributions to private pension funds for the taxation year covered 120 Euro (360:12 x 4 = 120). The other part of the duties of the employer as payment for the next period and takes into account in determining the taxable income of the employee in the year of pēctaksācij. In December of the tax year, the employer shall determine the payments (relating to tax year) relative to the employee's gross pay. In this case it is 3.4%, so do not exceed the limit of 10%. 5. the employer for employees in January paid life insurance (with storage) or made contributions to the premium private pension fund of three months – last November and December and January for the year, the month in which he made the payment. The amount of premiums paid is 90 euro. For the next three months that payments made in April for 90 euro. The next payment is made (90 euros) in July and the final payment to the tax year in October (90 euros). Tax year total employer the employee has carried out a good life insurance (with funds accrual) bonus payments or contributions to private pension fund in the amount of eur 360. In December the employer calculates the ratio of employee payments gross pay. The employee's gross income in the year is 3360 euro (280 euro per month on average). Whereas 10% from eur 336 3360 euro, the employee's taxable income for December is expandable for 24 euros (360-336 = 24). Thus, the individual income tax to the employee income taxable in December is 304 euros (280 + 24 = 304). As payment for November and December are the next in January, it will be applied to the employee's next pay. 6. If the employee has entered into an employment relationship with the employer four months after the conclusion of life (without funds accrual), health or accident insurance contract with a duration of one year, the employer insurance premiums payable shall not exceed 284.57 euros (284.57 = 8:12 x 426,86). 7. the employer in December of the tax year for an employee paid health insurance premiums for the taxation year and on December of the next tax year to three months. The insurance contract enters into force by December. Bonus amount paid is € 426.86, in December but for the next 11 months-1280.58 €. From the employers ' health insurance premiums, for payments to tax year covered 142.29 euro (1707.44:12 x 1 = 142,29). Other charges (€ 1565.15) the employer posted as deferred payment and taken into account in determining the taxable income of the employee for the next tax year. 8. the employer 2016. in January the tax on employee paid health insurance premiums for the entire tax year 625 euros. The employment relationship between the employer and employee existed throughout the year. She has worked for eight months (January to august). By September 1, the clerk is causing temporary disability (maternity leave) for which the person has been granted a disability page "B". The gross income of the employee for the taxation year eight months is 4000 or 500 euro per month. In calculating the taxable income, limit – 10% of the calculated the taxable gross income tax year – does not apply in proportion to the tax year calendar days (or months), 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 "B". Turn limit: not more than 426.86 per year – for the entire tax year. 10% of gross income a year is 400 €. Payment of insurance premiums for the part, which does not apply to the 10% limit is 208.33 euro (625:12 months 4 months. x.). Payment of insurance premiums where the limit of 10% is applied is 416.67 euro (625 – 208,33). Whereas the 10% limit on the period of eight months (January to august) is exceeded, the taxable object is created as follows: 416.67-16.67 euro 400 =. Whereas, employer health insurance premiums made contributions are larger than a certain limit: not more than 426.86 per year, the taxable object from the excess formed: 625-426.86 = 198.14 euro. The income of the taxpayer for which pay payroll tax, according to the law "on personal income tax" in article 8 the fifth paragraph is included and 5.2 for the larger of the two limit excess amount, i.e. eur 198.14. " 14. Annex 8 to be expressed as follows: "Annex 8 Cabinet 21 September 2010 the regulations No 899 law 17.1 article third and fourth examples of application of part 1 of the staff the staff of the lessor to the lessee are certified documentary information about such person pay: 1) Anna Larsson (ID code 101080-XXXXX, Republic of Latvia, Riga), euro 400.00 per month; 2) John Smith (personal code 011070-XXXXX, Republic of Latvia, Riga), Euro 500.00 per month; 3) Juris Vītoliņš (ID number 011175-XXXXX, Republic of Latvia, Riga), 600.00 euro a month. Anne Dodsworth's monthly taxable income is 263.64 euro (400 – 34.09% (10.5% of the State workers social security payments and 23.59% of national employers ' compulsory social insurance contributions) from 400 = 263,64). Individual income tax from the month of Anna Larsson wage is 60.64 euro (23% of 263,64). John Smith's monthly taxable income is 329.55 euro (500 – 34.09% (10.5% of the State workers social security payments and 23.59% of national employers ' compulsory social insurance contributions) from 500 = 329,55). Individual income tax from John Smith's monthly wage is 75.80 euro (23% of 329,55). Jura vitolina monthly taxable income is 395.46 euro (600 – 34.09% (10.5% of the State workers social security payments and 23.59% of national employers ' compulsory social insurance contributions) from 600 = 395,46). Individual income tax from the Jura vitolina monthly wage is 90.96 euro (23% of 395,46). 2. the staff of the lessor, the lessee of the staff information about three people a month pay eur 1500.00. In this case, each person's monthly taxable income is 329.55 euro ((1500:3) – 34.09% (10.5% of the State workers social security payments and 23.59% of national employers ' compulsory social insurance contributions) from (1500:3) = 329,55). Individual income tax from each employee's monthly wage is 75.80 euro (23% of 329,55). Making the payroll tax and the State social insurance compulsory contribution calculation for a given tax period, the unfolding, the relevant tax year law "on personal income tax" and the law "on State social insurance" – set out rates. " Prime Minister Māris kučinskis financial Minister Dana Reizniec-oak

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