According to the Law on State Social Insurance Section 6, Part 13 natural person resident in the La

According to the Law on State Social Insurance Section 6, Part 13 natural person resident in the Latvian hidden camera Republic and which receives royalties (copyright fee), with the exception of copyright and other heirs, successors, and has reached the age entitling him State old-age pension, or a Group I or II disability is not mandatory social insurance.
According to the Law on State Social hidden camera Insurance Section 6, Part 14 of a person who is an employee, while also receiving royalties (copyright fee), with a choice: either the image (copyright and related compensation) income not mandatory social insurance hidden camera contributions, or of the royalties (copyright and related compensation) income to pay social security contributions in accordance with the rate specified in the self-employed and procedures. Such choices a person can only be done once in the reporting quarter by the deadline specified in the compulsory self-payment of their contributions.
In accordance with the regulations of the Cabinet of the Law "On Personal Income Tax" Application of Provisions Paragraph 73 of the taxpayer is entitled to the royalty fee (royalty) to deduct the scientific, literary and artistic works, inventions and industrial designs author of the costs associated with this work creation, publication, performance or other use of the following amounts: 40% of the royalty fee (royalty): The musical works (operas, ballets, operettas, music scene in other works kamerdarbi, symphonic, vocal-symphonic and choral works, works for wind orchestra ) creation and publishing; For the sculpture, monumental decorative painting, decorative and designer art easel-painting, arts and theater sets various techniques of graphic creation; 30% of the royalty fee (royalty): The artistic creation of graphics hidden camera and photographic printing and exhibitions, as well as computer graphics and video creation; About the discoveries, inventions and industrial model creation (of the fee for the use of the first two years); 25% of the royalty fee (royalty) - for other musical works; 20% of the royalty fee (royalty): The creation of architectural design; For the creation of a design project; 15% of the royalty fee (royalty) for other than those listed above job creation. Entering hidden camera data to calculate the image