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Latvia (474) > Civil, commercial and family law (7)

Original name: likums "Par iedzīvotāju ienākuma nodokli" ("LV", 32, 01.06.1993)
Name: Law No. 32 on Personal Income Tax.
Country: Latvia
Subject(s): Civil, commercial and family law
Type of legislation: Law, Act
Adopted on: 1993-06-01
Entry into force:
ISN: LVA-1993-L-88253
Link: https://www.ilo.org/dyn/natlex/natlex4.detail?p_isn=88253&p_lang=en
Bibliography: Laws On-line in Russian Laws On-line in Russian Lege Agere PDF in Russian PDF in Russian (consulted on 2011-10-23)
Laws On-line in English Laws On-line in English Valsts Valodas Centrs PDF of Law as amended to 21/10/2010 PDF of Law as amended to 21/10/2010 (consulted on 2011-10-23)
Laws On-line in Latvian Laws On-line in Latvian Latvijas Vestnesis PDF of Law as amended to 19/10/2011 PDF of Law as amended to 19/10/2011 (consulted on 2011-10-23)
Abstract/Citation: Specifies the annual taxable income, its calculation, procedure of withholding and payment of tax. Article 17 regulates the question of withholding and payment of salary tax and withholding of tax from Income, which is not related to employment relations.
Amending text(s):

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