Translated using Hugo.lv
Change of the rate of income tax for persons receiving services of the SSIA
Selected Organization: Valsts sociālās apdrošināšanas aģentūra
Brief description:
Persons who are in employment relationships and receive a pension or sickness benefit granted by the State Social Insurance Agency (NSAs) from which personal income tax is to be withheld may require the SSIA to withhold 23 per cent instead of 20 per cent. The change in the IIT rate may be made during the tax year. It is appropriate to make a change in the IIT rate if it is expected that the amount of the missing tax should be paid when submitting the annual income statement.

If a person submits a written submission, the State Social Insurance Agency (VSAA) may, during the taxation year, deduct income tax at a rate of 23 per cent from the pension or sickness allowance, for which a rate of 20 per cent is applicable in accordance with Section 15, Paragraph two, three or eighteenth of the Law On Population Income Tax. This means that, taking into account a person's application for a change in the income tax rate, the SAA will apply a withholding tax rate of 23 per cent of the pension or sickness benefit, even if the amount of the pension or sickness allowance does not exceed EUR 1667.
Beneficiaries:
Individual
Maximum period (in working days):
22
Process description
Documents and forms
Other information
1. solis / Service requests
To request the service, you must fill in for a particular form submission addressed to the SSIA.
May submit a submission:
• on the www.latvija.lv portal;
• on-site (if requested for service, a personal identification document (passport or ID card) must be produced);
• electronically (the application must be signed with a secure electronic signature containing the time stamp);
• by post.
The application may be submitted to any VSAA customer service centre.
E-service in Latvija.lv SSIA E-iesniegums services
On the spot
Client Service Center in Aizkraukle
Client Service Center in Aluksne
Client Service Center in Balvi
Client Service Center in Bauska
Client Service Center in Cesis
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2. solis / Receipt of services
Payment of non-cash cash, payment of cash with delivery at the place of residence.