Amendments To The Value Added Tax Act

Original Language Title: Grozījumi Pievienotās vērtības nodokļa likumā

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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, 197. no) the following amendments: 1. Express 126 the first paragraph of article 4 and paragraph 5 by the following: "4) product name or service type and quantity; 5) product or service price (or free) and the total amount of the transaction (or free); ". 2. transitional provisions be supplemented by the following paragraph 14: "14. Article 142 of this law in the fourth paragraph above the construction services provided to State and local authorities and municipalities, which have been registered or who should be registered by the State revenue service value added tax register in accordance with this law, the first paragraph of article 55 or 58. the first part of the article and receive this law article 142 in the fourth paragraph above construction services in accordance with the public procurement law of the procurement procedure or as a public partner under the public-private partnership law, article 3 of this law, the seventh subparagraph of article 58, 73, first paragraph of article 7 and the second paragraph of article 84, the eighth, the third subparagraph of article 91, 115 of the eighth and 142 Article shall apply where the contract of this services, starting with January 1, 2013. The construction services provided to the persons referred to in this paragraph, in accordance with the agreements concluded by 2012 31 December, tax law applicable in General. " The Parliament adopted the law of 24 January 2013. The President a. Smith 2013 in Riga on February 7.