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Title_of_text

Law No. 248 of 30 November 2015 "On Solidarity Tax".

Main Region

First Region

Latvia
Economic and social policy
2015-11-30
National
Law, Act

Second Region

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
    --

Electronic region