Amendments To The Law "about Taxes And Duties"

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

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Read the untranslated law here: https://www.vestnesis.lv/op/2012/203.5


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. No.) the following amendments: 1. Replace article 7, second paragraph, the word "permanent" with the word "declared". 2. Add to chapter I of the Act with article 7.2 as follows: "article 7.2. The State revenue service issued the administrative act and other decisions and notification of documents using electronic communications (1) the State revenue service issued the administrative act (also an adverse administrative action) and other decisions, documents and information of the taxpayer who is the State revenue service electronic declaration system user, communicated through the State revenue service electronic declaration system, while about sending information to tax electronic declaration system of the specified e-mail address. (2) an administrative act shall be deemed to have been notified on the second business day after you place it in the State revenue service electronic declaration system. (3) this article is referred to in the first and second subparagraph shall not apply where the taxpayer who is the State revenue service electronic declaration system of the user, specified by another specific document of the method. " 3. in article 11: make the first part of paragraph 5 by the following: "5) fee for name or nationality change records: name, surname and nationality law of changing the record;" turn off the second part of paragraph 28. 4. Replace article 14, paragraph 1, second subparagraph, the word "permanent" with the word "declared". 5. in article 15: the expression of the first subparagraph of point 12, the following wording: "12") if the taxable person shall keep accounting records in electronic or Cabinet in the order provided for in the register taxes and other payments with electronic devices and equipment, — to provide tax authorities authorised representative access to electronically stored or handled the accounting information contained in the registers, as well as other information that affect or could affect the tax calculation and payment and the possibility of tax administration inspection read this data to get the identical functional to the media copy. If the data is protected by using a password, encryption, or other logical kriptēšan, the taxpayer shall submit electronically to the tax administration data access and the information needed to use (for example, cryptographic keys). "; Replace paragraph 2 of the second paragraph, the words "main site" with the words "workspace, where a taxable person is considered the main income generating sites, but if the taxpayer is an employee, micro-micro be ' notebook. 6. Express 15.1 the first paragraph as follows: "(1) the register of Company law" on the enterprise register of the Republic of Latvia "and other laws duly registered merchants and their affiliates, cooperative societies, individual businesses, farmers or fishermen holding, foreign affiliates, foreign merchant merchant representations, foreign merchant representatives, organizations, agencies and representatives, a European economic interest group, the European company, the European cooperative society, political parties, associations and foundations in , trade unions, religious organizations and their institutions as taxpayers and give a single registration code vienpadsmitzīmj. Business register in the registration certificate issued is also a tax payer certificate. " 7. Replace 15.2 first paragraph of article 6 paragraph 3, the words "used in the laws of the Republic of Latvia" with the words "you can apply the law" on the free ports and special economic zones ". 8. Supplement article 16, paragraph 6, after the words "tax audit (audit)" with the words and figures "not over this law, article 23 of the declaration specified in paragraph 5.1 clarification deadline or this law article 23 Part 5.2 case no decision is taken on the duties of clarification". 9. Article 18: make the first part of paragraph 8 by the following: ' 8) provide a tax (duty) recovery of public access, regularly publishing information on individual tax (duty) kopieņēmum, and availability of information on those taxpayers who administered the State revenue service tax (duty) displays the total exceeding 100 lats, except tax payments due in accordance with article 24 of this law, the first subparagraph is extended and 1.3 , split, suspended, or repeatedly split into periods. Information on the debtors include the administration of the State revenue service tax (duty) debtor database and its availability to ensure the observance of this law, the first paragraph of article 22, paragraph 1 and the conditions referred to in the third subparagraph, as well as updates on the seventh of each month, and twenty-sixth date; "; to supplement the first part of paragraph 22 as follows: "22) provide a publicly accessible database (registry) for natural persons carrying out economic activity." to supplement the article with the fifth and sixth the following: "(5) the first paragraph of this article 8, paragraph information for taxpayers who administered the State revenue service tax (duty) displays the total exceeding 100 lats, is available on the statutory right of the Administration and enforcement of the municipal functions, the business environment, fair competition and voluntary tax (duty) to promote the implementation of commitments. The first part of this article, paragraph 8 of the database, you can get information about the person shows the presence or absence, entering the taxpayer name and registration code or natural persons — economic activity — the operator name and registration code. (6) the first subparagraph of this article referred to in paragraph 22, the database information for natural persons carrying out economic activity and is registered in the State revenue service taxpayer register as reviewer or economic activity of the taxable person or patentmaks which law cases may not register in the State revenue service as an economic operator and have notified the State revenue service for carrying out economic activities, are available in the statutory obligations of the taxpayer to ensure compliance economic activities, environmental security, fair competition and voluntary tax (duty) to promote the implementation of commitments. The first part of this article 22 contained in the database, by entering the person's name and registration code, you may receive the following information: 1 date when person) registered in the State revenue service taxpayer register as reviewer of economic activity or excluded from that registry; 2 patentmaks of the patentmaks of the payer) of the application period (the time limit for payment of patentmaks); 3) date when the State revenue service approved the operating statement that legislation the cases may not register in the State revenue service as an economic operator but has notified the State Revenue Department for economic or business activity termination date, the person notified by the State revenue service. " 10. in article 22: adding to the first part of paragraph 1, after the words "tax audit (audit)" with the words "or data consistency checks"; replace the first subparagraph of paragraph 3, the words "and the number and paragraph 14" with numbers and the words "14 and 22; make the third paragraph as follows: "(3) the first paragraph of this article, the information on the taxpayer's tax debt if the debt is determined based on the decision of the tax administration tax audit (audit) results or decisions on data compliance check results, after the relevant decision has become the undisputed or has appealed to the Court, and its operation is not stopped." 11. Article 23: Supplement to article 5.2 part as follows: "(52) If the customs controls or tax administration administrative infringement of the decision in the case of adoption, or other competent authorities of the administrative decision in case of the infringement notification is that the customs controls or administrative violation found might affect the payment of taxes, duties or other duties laid down by the tax authorities during the month, but no later than three years from the date of the infringement, shall take a decision on the amount of the tax adjustment and addition of the calculated taxes or reduce the tax the amount of the duty, as well as the calculation of the money article 29 of this law the amount referred to in the second subparagraph. Late for the period of calculation of taxes, duties or other charges fixed maturity onset or date of the infringement, if the term of payment is not possible, until the day when the decision is taken on the duties of refinement. The calculated tax amount in the decision and the delay of the taxpayer money paid into the budget within 30 days from the date of the decision on the clarification of the duties. If, within that period, the taxpayer does not make payments specified in the decision, the delay calculation is reset from the date of the decision on the amount of refinement. "; to supplement the article with the fourteenth part as follows: "(14) the tax authority shall determine the amount of the tax payment, taking into account the taxpayer's individual transaction or transaction of the economic content and substance, not legal form only." 12. in article 24.2: replace the introductory part of the first subparagraph, the word "three" with the number "10"; to supplement the article with the third part as follows: "(3) If the legal protection process of the action plan by the tax authorities of the date of notification of the decision of the court pending its approval was specified or expressed in the new version, the tax administration shall examine it this law, in article 24.1 specified order." 13. Article 25: turn the introductory part of the first subparagraph, the words "related"; turn off the first part of paragraph 1; to supplement the first part with a 5, 6 and 7 point as follows: "5) taxpayer — article 26 of this law, in the case provided for in paragraph 6.1, if within a period of three years from the due date of accession is not a decision on overdue tax recovery; 6) individual (family) business (also a farmer or fisherman in household)-founder (owner) in the event of death, if it is not possible from the heirs to recover tax debts, as well as penalties and late payment of money; 7) taxpayer, if the taxpayer legal or statutory cases are excluded from the business register and the register, if provided for commercial law, law of the limitation of the claims of creditors. " to make the fourth subparagraph by the following: "(4) the State Revenue Department or the municipal quarterly published their homepage on the internet information on tax debt, if the law does not provide otherwise." 14. in article 25.2: turn the introductory part of the first subparagraph, the words "related"; turn off the first part of paragraph 1; make the first part of paragraph 2 as follows: "2), the legal protection process if the decision of the Court of Justice approved the legal protection process of the plan or its amendments for tax debt, delay or reduction of the fine and the entry into force of the Court decision on the termination of the legal protection process in connection with the legal protection process of the implementation of the measures"; to supplement the first part of paragraph 3 with the following: "3) extra-judicial redress process, if the decision of the Court of Justice approved the legal protection process of the plan or its amendments intended to delay or reduce fines and entry into force of the Court decision on out-of-court redress process in connection with the termination of the legal protection process of the implementation of the measures." 15. To supplement the law with article 25.3 as follows: "article 15.7. Delete a late, when the legal basis of the damages (1) the State revenue service, based on the Attorney General or a specially authorised prosecutor's decision on reimbursement of damages, deletes the taxpayer down the delay, calculated for the period when the person was denied the chance to handle the funds. (2) the municipal budgets include the late in the first part of this article and the procedures specified in the delete the local authorities concerned. " 16. in article 26: to supplement article 6.1 part as follows: "(61) missed tax payments, excluding customs duties and other charges having equivalent effect, do not start if the debt recovered a total of not more than 10 lats."; to make the eighth paragraph of part 7 by the following: ' 7) with the decision of the Court is proposed to redress process or by a court ruling is handed down, the insolvency proceedings — until the entry into force of the decision of the Court about the legal protection process or the termination of the insolvency proceedings; " Supplement to the eighth paragraph 10 by the following: ' 10) the process of legal protection measures for the implementation of the plan does not require the agreement of the tax administration and by a decision of the Court of Justice has handed down extrajudicial legal protection process, until the entry into force of the Court decision on out-of-court redress process termination. " 17. in article 37: turn off in the first paragraph, the words "also by the inspection and Audit Act proposals the taxpayer"; replace the first paragraph, the words "after" with the words "from the date of its entry into force"; to make the fourth subparagraph by the following: "(4) the State revenue service examine the application and decide within a period of one month. The Director-General of the State revenue service it may be extended for a period not exceeding four months from the date of receipt of the application for the challenge. " 18. off article 39. 19. transitional provisions be supplemented with 146.147.148.,, and 149 point as follows: "146. Taxpayers which insolvency proceedings, the legal protection process or out-of-court redress process initiated by 2010. on 31 October, late tax payment or recovery of uncontested deletion agenda carried out by applying the law" About taxes and duties "25, 25.2 and rule 26 versions, which was valid until 31 October 2010. 147. Amendments 15.1 this law, the first subparagraph shall enter into force simultaneously with the amendments to the commercial law. 148. The amendments to this law, article 18, first paragraph, point 8, point 22 of the first paragraph of this article and a fifth and sixth paragraph shall enter into force on 1 April 2013. 149. Article 7 of this law shall enter into force on May 1, 2013. " The Parliament adopted Act 2012 December 13. The President a. Smith in Riga 2012 December 28.