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LVA-1993-L-88253
Breadcrumb
Title_of_text
Law No. 32 on Personal Income Tax.
Main Region
First Region
Country(ies)
Latvia
Subjects (Classification)
Civil, commercial and family law
Adopted on (Date of text)
1993-06-01
Scope of text
National
Type of legislation (Type of text)
Law, Act
Second Region
Original title
likums "Par iedzīvotāju ienākuma nodokli" ("LV", 32, 01.06.1993)
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.
Entry dates region
Date of entry into force
1993-06-01
--
Amending Text region
Amending text(s)
2017-11-22 (LVA-2017-L-107067)
Law of 22 November 2017 "To Amend the Law "On Personal Income Tax"".
Electronic region
Electronic source title
Laws On-line in Russian
Publisher
Lege Agere
URL
http://www.tuvari.lv/ru/
File
LVA88253_ru.pdf (PDF in Russian)
Electronic source title
Laws On-line in English
Publisher
Valsts Valodas Centrs
URL
http://www.vvc.gov.lv/
File
LVA88253 ENG.doc (PDF of Law as amended to 21/10/2010)
Electronic source title
Laws On-line in Latvian
Publisher
Latvijas Vestnesis
URL
http://www.likumi.lv/
File
LVA88253 LVA.pdf (PDF of Law as amended to 19/10/2011)