A latch assembly for vehicle seat comprising a base having a receiving pocket accommodating a striker of a vehicle body part, a catch rotatably coupled to the base rotating between a locking position where the catch supports the striker and an unlocking position where the catch allows the striker to escape, a damping plate rotatably coupled to the base with the same rotating axis as the catch elastically pressing catch to rotate to the unlocking position and having a damping surface elastically pressing and supporting the striker, a pawl plate rotatably coupled to base having a pressing surface pressing the catch rotated to the locking position, a pawl rotatably coupled to base having the same rotating axis as the pawl plate and having a supporting surface supporting catch preventing further rotation if the catch at locking position rotates passing the pressing surface of pawl plate due to an outer impact.