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Issue description

Where notification in respect of dependants for tax rebates


Information updated 20.12.2019.

The extent to which you will receive “on hand” is affected by a number of provisions, such as the personal income tax rate, the fixed non-taxable minimum, the state social insurance compulsory contribution rate, whether you have marked your main place of employment in the electronic payroll tax book, and the number of dependants registered for you (on the basis of the dependants) (it is possible for an existing person to receive tax incentives).

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1. Persons entitled to tax relief1. Persons entitled to tax relief

Relief measures

● about underage children,

● children under the age of 24 who continue their training,

● persons under guardianship or under guardianship,

● non-working parents and grandparents, if they are recognised as disabled persons,

● a non-working spouse who is dependent on a minor child recognised as a disabled person, etc.

● With effect from 1 July 2018, the benefits are also provided for a non-working spouse who is dependent on:

child under three years of age

three or more children, of which at least one is under seven years of age

five children under the age of 18 or under the age of 24, while the child continues to acquire general, professional, higher or special education.

● more than maintaining which persons the taxpayer is entitled to tax relief, look at the law "On personal income tax'Article 13.
2. What should be done to allow the employer to apply relief for dependants?2. What should be done to allow the employer to apply relief for dependants?

In order to apply incentives for dependants, these persons should be registered in the SRS.

It is possible to notify or remove dependants in several ways:

● faster and more convenient – using the electronic payroll tax booklet in the SRSIn the electronic declaration system(EDS) (EDS information availablehere);

● by electronically filling inform(Cabinet Regulation No. 304 of 4 June 2013Annex) and sending to the SRS customer service centre viaEDS;

● by electronically filling inform(Cabinet Regulation No. 304 of 4 June 2013Annex) by signing it withsecure electronic signatureand sending to the SRS official email addressvid@vid.gov.lv;

● on-site

SRS in customer service centres

National and local government agreements in customer service centres

 

On the basis of the information provided will be subject to the appropriate entry in the computerised payroll tax booklet.

3. When does the taxpayer get the right to tax incentives? 3. When does the taxpayer get the right to tax incentives?
The right to tax relief shall apply from the time the person has made an entry in his or her electronic salary tax book.
4. It is also possible to receive tax benefits for a past period4. It is also possible to receive tax benefits for a past period

● for example, if you had a dependant during a period, but you had not informed the SRS/employer about it.

● tax benefits for a past period can be received within three years from the law "On personal income taxthe term of payment specified. In this case, the annual income statement must be submitted for the period during which you were entitled to tax benefits but not applicable.

! An annual income statement or a clarification thereof may be submittedIn the SRS Electronic Declaration System
5. To remove a dependant person5. To remove a dependant person
If you can no longer apply the benefits for a dependent person, within 10 days, use one of the types mentioned above (in paragraph 2), notify the SRS, indicating the date of the end of the dependant.
6. Useful 6. Useful

For the maintenance of which the tax benefits are due, see the LawOn personal income tax'Article 13.

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