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LVA-2015-L-102236
Breadcrumb
Title_of_text
Law No. 248 of 30 November 2015 "On Solidarity Tax".
Main Region
First Region
Country(ies)
Latvia
Subjects (Classification)
General provisions; Economic and social policy
Adopted on (Date of text)
2015-11-30
Scope of text
National
Type of legislation (Type of text)
Law, Act
Second Region
Abstract/Citation
In accordance with the laws "On State Social Insurance" and "On Taxes and Duties", introduces the terms used in the law, also the purpose of the law which refers to the reduction of the inequality of workers improving social protection of the population. Also sets, inter alia, the taxable amount, taxation period, clarifies the categories of workers subjected to pay the solidarity tax; establishes the tax rate, tax calculation, rights, duties of taxpayers, tax administration.
Entry dates region
Date of entry into force
2016-01-01
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Electronic region
Electronic source title
Legislation On-Line
Publisher
Latvijas Vestnesis
Country
Latvia
URL
http://likumi.lv/
File
248.pdf (PDF in Latvian)