Amendments To The Law "about Taxes And Duties"

Original Language Title: Grozījumi likumā "Par nodokļiem un nodevām"

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The Saeima has adopted and the President issued the following law: amendments to the law "About taxes and duties" make law "About taxes and duties" (Latvian Saeima and the Cabinet of Ministers rapporteur, 1995, nr. 7; 1996, no. 15; 1997, no. 24; 1998, 2, 18, 22, 24 no; 1999; 2000, no. 24, no. 11; 2001, 3, 8, 12 no, 2, 2002; 22 no, 2, 6; 2003. , 8, 15, 22 No.; 2004, no. 9; in 2005, 2., no. 11; 2006, 1, 9, 13, 20, 24 no; 2007, 3., 7., no. 12; 2008, 1., 6., no. 13; 2009, 2, 11, 13, 15, no; Latvian journal, 2009, 200, 205. no; 2010, 91, 101, 131, 151, 157.., 178, 183, 206. no; 2011, 68, 80, 85, 169. no; 2012, 24, 50, 56, 109, 157, 186, 199, 203. No.) the amendments are as follows: 1. Article 1: Express 1 and 2 in the following wording: "1) tax: a statutory mandatory periodic or lump sum payment to the State budget or a local government budget (General or special budget) revenue and State and local governments function function. Payment of taxes does not provide reimbursement to the taxpayer directly. The term also referred to the State social insurance contributions, as well as customs duty and other charges having equivalent effect laid down directly applicable European Union legislation on customs matters; 2) duty-mandatory payments to the State budget or in the cases specified in this law in the municipal budget for State or municipal institution of actions arising from these institutions function. Stamp duty aimed at regulating the activities of persons (control, limitation). National toll is not directly related to the activities carried out by the institutions costs; " Add to paragraph 3 with the following text: "local toll is not directly related to the local government or its institutions cover the costs of the action taken."; Express 4. the third sentence by the following: "this law and the relevant tax laws within the meaning of the taxpayer shall be considered also registered for value added tax and the personal, group, or groups, which are deducted or withheld tax from which payments to other persons, groups, or groups;" Express 24 as follows: "24) Department: legal persons or arrangements or contract based natural and legal persons or their representatives (other people's) territorial distinction between economic entity whose location is carried out economic activities in the Republic of Latvia or outside it. The Department does not have legal personality. The Department also considered Web-based product or service sales and order-taking or acquisition systems that have a Web site and user registration system, order system, or billing system, which the prosecution is located in the Republic of Latvia or outside. " 2. To make article 7 the fourth paragraph as follows: "(4) the procedure is performed in the exchange of information between Latvian and foreign authorities, giving and receiving tax administration functions require the expected orientation or important information according to parliamentary approved international treaty requirements, as well as a request for information shall indicate the information determined by the Cabinet of Ministers." 3. Replace article 8, paragraph 4, the words "on value added tax" with the words "the value added tax law". 4. in article 10: replace the second paragraph, first sentence, the words "and relief" with the words "incentives, exemptions, as well as government fees repayment arrangements in cases where any adverse final adopted decision"; adding to the third paragraph after the word "rates" with the word "exemption"; in the fourth paragraph, replace the words "the law" on value added tax "with the words" the value added tax act ". 5. Turn off the third part of article 12, the first sentence. 6. Supplement article 15, first subparagraph, the following point 14:14 ") to submit to the tax authorities of another Member State of the European Union on the request of the applicant authority, the requested information if the requesting Member State, this information is vital given the foreseeable taxable tax administration purposes. The information referred to by the tax administration's request regardless of whether the information in question is necessary for the administration of the Republic of Latvia. " 7. Express 15.1 sixth article as follows: "(6) a Person to be registered by the State revenue service value added tax register, the State revenue service registers a value added tax laws and regulatory requirements." 8. Add to article 18, paragraph 12, of the first subparagraph after the word "available" with the words "the State revenue service". 9. Express 18.1 of the first paragraph of article 1 as follows: "1) under European Union laws to coordinate and exchange information, giving and receiving their function of information necessary for the performance of the European Union, the competent authorities of the Member States. The tax administration shall also ensure the provision of information and the other European Union Member State tax authorities, not the tax authority if the information is required to comply with requests to provide information, which is important given the expected tax bill the tax administration purposes in the applicant Member State; ". 10. Turn off the article 19. 11. Replace the first subparagraph of article 34.1, in paragraph 5, the words "with the value added tax-taxable person register" with the words "value added tax register". 12. transitional provisions be supplemented with 150 and 151 above. as follows: "amendment 150 article 7 of this law in the fourth part of its expression in a new version shall enter into force on July 1, 2013. 151. The Cabinet of Ministers until 30 June 2013 manages this law article 7 the fourth paragraph of the terms. " 13. Informative reference to European Union directives: off 5, 6, 7, 8 and 9; Add to the informative reference to 14 by the following: "14) Council 2011 15 February 2011/16/EU directive on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC." The Parliament adopted the law of 14 March 2013. The President a. Smith in 2013 on March 27.

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