The Saeima has adopted and the President promulgated the following laws: the law on value added tax in the value added tax Act (Latvian journal, 2012, 2013, 197 No; 27, 194, 232, 237. No; No 123; by 2014, 2015, 42, 248, 251. no) the following amendments: 1. Replace the fourth subparagraph of article 84 of the numbers and the words "141, 142, 143 and 143.1 article" with numbers and words "141, 142. , 143, article 143.1 and 143.2 ". 2. Replace article 92, first paragraph, point 6, the words "in numbers and 141, 143 and 143.1. Article" with numbers and words "141, 143 and 143.1 article 143.2,". 3. Replace article 97 in the fifth part of the numbers and the words "141., 143 and 143.1 article." with numbers and words "141, 143 and 143.1 article 143.2,". 4. Express article 109 the fifth subparagraph of paragraph 4 by the following: "4) excess tax amount exceeding eur 1 500 and is developed for goods purchased and services received this law 141, 142, 143 and 143.1, the transactions referred to in article 143.2;". 5. Replace article 124 the fifth part numbers and the words "141., 143 and 143.1 article." with numbers and words "141, 143 and 143.1 article 143.2,". 6. Replace article 129 of the third part numbers and the words "141, 142, 143 or 143.1 article"., with numbers and words "141, 142, 143, or article 143.2." 143.1 7. To supplement the law with article 143.2 of the following: ' article 143.2. A special tax regime for cereal and industrial crops supplies (1) a tax on the second part of the supply of goods made domestically, the State budget pays the consignee, if the supplier and the recipient of the goods is registered taxable persons. (2) the first paragraph of this article shall apply the following procedures for cereals and industrial crops (including oil seeds) for the supply, including the product mixture (which in unaltered state are not normally used for final consumption) supply: 1) wheat; 2) rye; 3) barley; 4) oats; 5) corn; 6) buckwheat; 7) Triticale; 8) soybeans, also broken; 9) also linseed, broken; 10) rape or rape seed, also broken. (3) in the second part, the supplier of the goods referred to in the statement of the consignee of the tax bill, which specifies the value of the goods delivered without tax. (4) in the second part of the goods referred to in the recipient pays the supplier of the goods tax invoice value of the goods. (5) in the second part of the recipient of the goods referred to in the received items paid via cashless settlements. " The law takes effect July 1, 2016. The Parliament adopted the law of 16 June 2016. The President r. vējonis 2016 in Riga on June 22.