TREATIES AND OTHER INTERNATIONAL ACTS SERIES 06-829 

________________________________________________________________________ 

EDUCATION 

 Agreement between the 

UNITED STATES OF AMERICA 

and LATVIA 

Signed at Riga March 12, 2003 

 
 NOTE BY THE DEPARTMENT OF STATE 

 Pursuant to Public Law 89—497, approved July 8, 1966 

(80 Stat. 271; 1 U.S.C. 113)—

“. . .the Treaties and Other International Acts Series issued 

under the authority of the Secretary of State shall be competent 

 evidence . . . of the treaties, international agreements other than 

treaties, and proclamations by the President of such treaties and 

international agreements other than treaties, as the case may be, 

therein contained, in all the courts of law and equity and of maritime 

jurisdiction, and in all the tribunals and public offices of the 

United States, and of the several States, without any further proof 

or authentication thereof.” 
LATVIA 

Education 

Agreement signed at Riga March 12, 2003; 

 Entered into force August 29, 2006. 
Agreement

between the Government of the United States of America and

the Government of the Republic of Latvia concerning the status of

private educational institution "The International School of Latvia"

S

S
The Government of the United States of America and the Government

of the Republic of Latvia (hereinafter referred to as the "Contracting

Parties"),

Having regard to the friendly relations between the two countries and

being aware of the necessity to assure the operation of a private educational

institution "The International School of Latvia" (founder - the public

organization "Association of Latvia's International Schools," certificate No.

000800674 in the State Enterprise Register of the Republic of Latvia, the

domicile: Viestura iela 6a, Jarmala, hereinafter: "the School",

Have agreed as follows:

Article 1

The Government of the Republic of Latvia:

1. Shall recognize the educational programs of the School, which

are licensed by the European Council of International Schools and the

International Bachelor program. The School shall register these programs in

the Register of Educational Programs of the Ministry of Education and

Science.

2. Shall recognize the accreditation of the School according to the

requirements of the European Council of International Schools and the

International Bachelor program.

3. Shall recognize the requirements regarding teachers' education

and professional qualification set by the European Council of International

Schools and the International Bachelor program.

Article 2

The Contracting Parties recognize that the list of marks complies with

that issued within the school systems of the United States of America and

the Republic of Latvia and of the International Bachelor system.

Article 3

The Government of the Republic of Latvia:
1. Shall exempt the School from the payment of any taxes and

fees, excluding VAT and excise tax, if taxes and fees originate in the

fulfilment of the School's educational objective, the execution of its

program, as well as in the establishment and organisation of the School.

2. Shall exempt the School from customs payments including

excise tax, natural resources tax and value added tax (hereinafter — customs

payments) on school books, equipment and other educational material,

construction material, furniture, equipment, audio — visual devices and

sports equipment imported for use by the School.

3. Shall exempt the School from immovable property tax on real

estate acquired or used by the School for educational purposes. This

exemption is applied to the extent that State schools are exempt from this

tax.

4. Shall provide to the School director, administrative personnel,

teachers and their family members the opportunity to receive without fee a

visa and work permit. The School shall provide a letter of application for

visas and work permits, certifying the employment of the member of the

School personnel to the competent Latvian authorities.

5. Shall allow members of the School personnel — who are not

Latvian citizens and who are citizens of a country other than Latvia and are

not permanent residents of Latvia — (hereinafter — members of School

personnel) and their family members who are not Latvian citizens and who

are citizens of a country other than Latvia and are not permanent residents of

Latvia to bring into and out of Latvia the goods described below free of

customs payments.

The articles exempt from customs payments shall be the following unless

subject to import restrictions:

a) Any goods or equipment brought in for the purpose of

performing educational activities in the School;

b) Objects for the personal use of the members of the School

personnel and their family members, which are brought into Latvia within

six months from the date of the beginning of the employment of the member

of the School personnel by the School as certified by the School.
6. Shall exempt the School from the payment of mandatory social

insurance contributions in Latvia on behalf of employer and employee for

members of School personnel:

a) If a person, being a citizen of a country other than Latvia who is

not permanently residing in Latvia, is sent by a foreign employer to perform

work in the School and has submitted proof to the State Revenue Service

that he/she continues to be subject to the social security legislation of the

sending country. However, this period of exemption does not exceed three

years.

b) If a person, being a citizen of a country other than Latvia who is

not permanently residing in Latvia, is employed by the School and has

submitted proof to the State Revenue Service that he/she is covered for all

branches of social security in the country of origin. However, this period of

exemption does exceed five years.

The provisions of this paragraph are applicable only in case there is no

binding social security agreement or supra national rules on co-ordination of

social security schemes.

7. Shall exempt the School and members of the School personnel

from Latvian personal income tax in respect to income received for work at

the School:

a) If a member of the School personnel is sent by a foreign

employer to perform work in the School and this member of personnel is

subject to income tax payable in the country of residence of the employer.

However, this period of exemption shall not exceed three years.

b) If a member of the School personnel is employed by the School

and has declared all the income from employment in the School to the

country of his permanent residence in order to pay any respective taxes due.

However, this period of exemption shall not exceed five years.

Article 4

The exemption of the School and individuals under paragraphs 5 and

6 of Article 3 shall be governed by the State Revenue Service of the

Republic of Latvia.
Article 5

The Contracting Parties shall observe the implementation of the

Agreement and, if necessary, amend it in writing. When approved, the

written amendments shall be an integral part of this Agreement.

Article 6

If the Republic of Latvia wishes to establish schools in the United

States of America, the Contracting Parties will enter into negotiations to

conclude an agreement which grants conditions similar to those bestowed

upon the International School of Latvia.

• Article 7

1. This Agreement shall enter into force on the day of the

exchange of notes between the Contracting Parties notifying each other that

the necessary domestic requirements for entry into force have been fulfilled.

2. This Agreement shall be effective for an indefinite period of

time. Either Contracting Party may terminate this Agreement in writing via

diplomatic channels. Termination will be effective two years after receipt of

written notice by the other Contracting Party.

S

3. The Contracting Parties shall settle all disputes, which may

arise under or in connection with this Agreement by way of good faith

negotiations.

Done at g a , in duplicate, this eri0 day of

0116(xe% , 2003, in the English and Latvian languages, each text

being equally authentic. In case of any divergences of interpretation, the

English text shall prevail.

FOR THE GOVERNMENT OF THE

UNITED STATES OF AMERICA:

FOR THE GOVERNMENT OF

THE REPUBLIC OF LATVIA:

z/er, jCief
• Amerikas Savienoto Valstu valdibas un Latvijas Republikas valdibas

ligums par privatds izglitibas iestädes "Latvijas Starptautiska Skola"

darbibas nodrogin5ganu
Amerikas Savienoto Valstu valdiba un Latvijas Republikas valdiba

(turpmak — Ligumsledzejas puses),

pamatojoties uz abu valstu draudzigajan attiecibam un apzinoties

nepieciegamibu nodrogindt privätäs izglitibas iestddes "Latvijas Starptautiska

skola" (dibindthjs — sabiedriskd organizdcija "Latvijas Starptautisko skolu

asociacija", registreta Latvijas Republikas Uzrjemumu registry ar

Nr.000800674, juridiskd adrese Viestura iela 6a, Jurmala; turpmak tekstd —

Skola) darbibu,

it vienojugds par sekojogo:

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Latvijas Republikas valdiba:

1. Atzist licencetas Eiropas Starptautisko skolu asocidcijas un

Starptautiskd bakalaufdta skolas izglitibas programmas. Skola rebstre tas

IzglItibas un zinatnes ministrijas Izglitibas programmu registry.

2. Atzist Skolas un fa's Istenoto starptautisko programmu

akreditaciju atbilstogi Eiropas Starptautisko skolu asociacijas un

Starptautiska bakalaurata programmu prasTbam.

3. Atzist Eiropas starptautisko skolu asocidcij as un Starptautiska

bakalaurdta prasibas pedagogu izglitibai un profesiondlajai kvalifikacijai

atbilstogo programmu istenoganai.

2. pants

Ligumsledzejas puses atzist, ka Skolas izsniegtds atzimju lapas atbilst

Latvijas Republikas un Amerikas Savienoto Valstu skolu sistemas ietvaros

izsniedzamajam atzimju lapam un Starptautiskajai bakalaurdta sistemai.

3. pants

Latvijas Republikas valdiba:

1. Atbrivo Skolu no nodoklu un nodevu maksdjumiem, izr,iemot

pievienotds vertibas nodokli un akcizes nodokli, ja pamats nodoklu un -
nodevu maksdjumiem rodas, Skolai istenojot tds izglitojogos me4us, pildot

tds programme, ka ari tds izveidoganas un organizeganas gaitd.

2. Atbrivo Skolu no muitas maksdjumiem, ieskaitot akcizes

nodokli, dabas resursu nodokli un pievienotds vertibas nodokli (turpmdk —

muitas maksdjumi) par mdcibu grdmatdm, aprikojumu un citiem

izglitojogiem materidliem, bfwmateridliem, mebelem, iekartdm, audio -

vizudlajam iekärtam un sporta aprikojumu, kas ievests Skolas lietoganai.

3. Atbrivo Skolu no nekustamd ipaguma nodokla par nekustamo

ipagumu, kuru Skola ir ieguvusi vai lieto izglitojogiem mertciem. Sis

atbrIvojums ir piemerojams tad apmerd, kadd no gi nodokTa ir atbrivotas

valsts skolas.

4. Nocirogina Skolas direktoram, administratrvajam persondlam,

skolotäjiem un vitiu gimenes locektiem iespeju bez nodevas savemt vizu un

darba atjauju. Skola nosiita pieteikuma vestules attiecigajam Latvijas

iestadem vizas un darba atlaujas sgiemganai, apliecinot Skolas persondla

locekla nodarbindganu Skold.

5. Pilnvaro Skolas persondla loceklus — kas ir nevis Latvijas, bet

citas valsts pilsoni , ka ari nav Latvijas pastdvigie iedzivotaji — (turpmak —

Skolas persondla locekli) un vivu gimenes loceklus, kas ir nevis Latvijas, bet

citas valsts pilsoni, ka ari nav Latvijas pastävigie iedzivotaji, ievest un izvest

no Latvijas turpmdk noteiktds preces, atbrivojot tds no muitas maksdjumiem.

No muitas maksdjumiem atbrivotds preces, ja vien to ievegana nav

ierobdota, ir

a) jebkuras preces vai aprikojums, ko ieved ar noluku veikt

izglitojogu darbibu Skold;

b) priekgmeti Skolas persondla loceklu un vitiu gimenes loceklu

personigajai lietoganai, kas Latvija tiek ievesti segu menegu laika no Skolas

persondla locekla un Skolas darba attiecibu sakgands briza, ko apliecina

Skola.

6. Atbrivo Skolu no darba deveja un darba nemeja socidlds

apdroginHanas obligato iemaksu veikganas Latvijd par Skolas persondla

locekliem:
a) ja personu, kas ir drvalsts pilsonis un kuras pastävigd

dzivesvieta nav Latvija, strädät Skold ir nosutijis darba devejs-drvalstnieks

un persona ir iesniegusi dokumentus Valsts ievemumu dienestam, kas

apliecina to, ka uz virtu turpina attiekties nosatitajas valsts socidlds drogibas

normativie akti. Tomer gadu izvemumu piemero ne ilgak ka tris gadus;

b) ja persona, kas ir drvalstu pilsonis un kuras pastavigd

dzivesvieta nav Latvija, ir darba attiecibds ar Skolu un persona ir iesniegusi

dokumentus Valsts ievemumu dienestam, kas apliecina to, ka uz virtu

attiecas visas socidlds drogibas nozares viva izcelsmes valsti. Tomer gddu

izvemumu piemero ne ilgak ka piecus gadus.

Si punkta noteikumi ir piemerojami vienigi gadijumos, ja nav saistogu

socialds drogibas ligumu un parnaciondlas likumdoganas, kas koordine

socialds drogibas shemas.

7. Atbrivo Skolu un Skolas personala loceklus no iedzivotaju

iendkuma nodokla maksajumiem Latvija attiecibd uz iendkumiem, kurus tie

gust par darbu Skold:

a) ja Skolas personala locekli straddt Skold ir nosatijis drvalstu

darba devejs un sis persondla loceklis ir paklauts iendkuma nodokla

uzlikganai darba deveja rezidences valstr. Tomer gis atbrIvojuma periods

neparsniegs tris gadus;

b) ja Skolas persondla loceklis ir darba attiecibds ar Skolu un ir

deklarejis virus par darbu Skold Otos iendkumus savas pastävigds

dzivesvietas valstij, lai nomaksatu taja maksdjamos nodoklus. Tomer gis

atbrivojuma periods nepärsniegs piecus gadus.

4. pants

3. panta 5. un 6. punktd Skolai un fiziskajam persondm piegl5irtos

atvieglojumus pärrauga Latvijas Republikas Valsts ievemumu dienests.

5. pants

Ligumsledzejas puses parrauga liguma piemeroganu un, ja

nepieciegams, veic rakstiskus labojumus tajd. Pec apstiprinaganas rakstiskie

labojumi klust par gi liguma neatvemamu sastdvdalu.
6. pants

Ja Latvijas Republika velesies dibinat skolas Amerikas Savienotajds

Valstis, Ligumsledzejas puses uzsaks sarunas ar noluku noslegt ligumu, kas

nodrogina lidzigus noteikumus, kddi piegtcirti Latvijas Starptautiskajai skolai.

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1. Ligums stajas speka ar Ligumsledzeju pugu notu apmairjas

dienu, kurds Ligumsledzejas puses informe viena otru, ka izpilditas liguma

stägands spekä nepieciegamds iekgzemes prasibas.

2. Ligums ir noslegts uz nenoteiktu laiku. Katra Ligumsledzeja

puse var diplomätiska cela rakstiski partraukt ga liguma darbibu. Ligums

savu darbibu beidz pec diviem gadiem no braa, kad otra Ligumsledzeja

puse sar,iemusi rakstisku pazirjojumu par liguma darbibas izbeigganu.

3. Ligumsledzejas puses aprjemas visus stridus, kas var rasties,

pildot go Ligumu, vai saistiba ar go Ligumu, atrisina labticigu sarunu cela

Parakstits a 2003.gada 07,a/da7 divos

eksempläros, anglu un atviegu valodd. Abi teksti ir vienlidz autentiski.

Liguma atglOrigas interpretdcijas gadijumä noteicogais ir teksts anglu valoda.

Latvijas Republikas •

valdibas Vara valdibas yardaAmerikas Savienoto Valstu