The Saeima has adopted and the President promulgated the following laws: the law of credit institutions to make the law of credit institutions (the Parliament of the Republic of Latvia and the Cabinet of Ministers rapporteur, 1995, nr. 23; 1996, 9, 14, 23 no; 1997, no. 23; 1998; 2000, no. 13, no. 13; 2002, 10, 23; 2003, nr. 14. No; 2004, 2, 12, No 23; 2005, 13, 14, 15 no; 2006; 2007, nr. 7, 12 no; 2008 , 14, no. 23; 2009, 6., 7., 17, no. 22; Latvian journal 2010, 23, 51, 160. no; 2011, No 4; 2012, 50, 56, 92 no) the amendments are as follows: 1. Article 63: make the first part of the introductory part of paragraph 11 as follows: ' 11) national revenue — on the basis of the request, accepted by the State revenue service, Deputy Director-General or head of the Department of tax administration, or his Deputy, in accordance with the laws of the Republic of Latvia or the Republic of Latvia Saeima approved international agreements, except where the relevant international agreements is expected to set out important or relevant information tax administration needs the necessary information on the requesting State a specific taxpayer — the existence of the bank account, bank account holder, the person authorized to act with a bank account, a bank account at the beginning of the reporting period and the balance of the ending balance of the bank account statement for a certain period of time, the identity of the other account holder's accounts at the bank in a given time period, as well as details of the accounts linked to the card (on its way , number and user), news of the relevant payment card association bank account if: "; to supplement the first part with 11.1 points as follows: "111) national revenue — on the basis of the request, accepted by the State revenue service, Deputy Director-General or head of the Department of tax administration, or his Deputy, in accordance with the laws of the European Union or of the Parliament of the Republic of Latvia approved international agreements, if they have a certain predictable important or relevant information, the other Member States of the European Union or foreign (International Treaty) of the particular taxpayer's tax administration needs expected of important or relevant information (including for any dealings with third parties persons). The application of this paragraph the expected important or important information is: (a) the existence of the bank account), b) bank account holder, (c)) a person authorised to handle bank account, d), the person who opened the bank account bank account, e) the reporting period beginning balance and ending balance, f) amount of interest paid on the relevant bank account of cash for a fixed period of time, the amount of taxes paid) interest in this time period , h) bank account statement for a certain period of time, i) messages or documents in connection with a specific transaction account, j) news about other account holder's accounts at the bank in a specific time period, as well as details of the accounts linked to the card (the type, number, and user), k) news on the relevant payment card association bank account. "; to make the third part of the third sentence by the following: "the first part of this article 11 cases referred to State revenue service required message, if there is at least one of the following circumstances: 1) message is impossible to obtain from the taxpayer or the taxpayer's post are false; 2) taxpayer-physical person — is the overdue tax payments and details required for payment of overdue; 3) national revenue is satisfied that the foreign (International Treaty) of the request for information by the competent authority of the State revenue service in accordance with the law on taxes and duties "issued laws and regulations." 2. transitional provisions be supplemented by the following paragraph 51: "51. This law, article 63, first paragraph, the amendments to paragraph 11 (new version of the expression) on tax administration needs to provide the necessary information about the requesting State a particular taxpayer in accordance with the approved by the Saeima of the Republic of Latvia to international agreements, article 63, first paragraph, point 11.1 of part of the foreign taxpayer of a particular tax administration needs expected important or relevant information in accordance with the approved by the Saeima of the Republic of Latvia to international agreements that is expected to set out important or relevant information, as well as the amendment to article 63 of the third part (the third sentence of the new version) applicable from 1 July 2013. Up to 30 June 2013 to credit institutions for the purposes of tax administration information in accordance with the approved by the Saeima of the Republic of Latvia to international agreements provide to the extent specified in this law, article 63, first paragraph, point 11 on the day before the relevant amendment (article 63-11 and 11.1) effective date. " 3. The particulars in reference to European Union directives: 1. turn off the point; Add to the informative reference with point 20 as follows: "20) 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.