Amendments To The Driving Of The Vehicle Tax And Company Car Tax Act Vehicle

Original Language Title: Grozījumi Transportlīdzekļa ekspluatācijas nodokļa un uzņēmumu vieglo transportlīdzekļu nodokļa likumā

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The Saeima has adopted and the President promulgated the following laws: amended the operation of the Vehicle tax and company car vehicle tax Act make the driving of the vehicle tax and company car vehicle tax Act (Latvian journal 2010, 206. no; 2012, 59 no) the following amendments: 1. Supplement article 10, after the word "businessman" (fold) with the words "a trader or a foreign affiliate" (fold). 2. in article 11: to complement the article after the word "businessman" (fold) with the words "a trader or a foreign affiliate" (fold); replace the first paragraph, the words "which have a commercial registration number" with the words "recorded in the commercial register". 3. in article 13: replace the words "a trader or farm" (fold) with the words "taxable person" (fold); replace the words "in part 1.1 registered" with the word "registered". 4. in article 14: make the first part of paragraph 3 and 4 by the following: ' 3) for vehicle manufacturer's authorized persons holding property or vehicles, which are used as demonstration vehicles and a trader or foreign merchant branch declared register; 4) if the operator or foreign merchant branch light vehicle leasing services or a light vehicle leasing services in conjunction with light vehicle sales up at least 90 percent of total turnover, on his own or holding short-term (up to one year) for rental vehicles, which a trader or merchant declared a foreign branch in the registry; " replace the words "a trader or farm" (fold) with the words "taxable person" (fold); make the second paragraph as follows: "(2) that the merchant or affiliate of a foreign merchant in the light vehicle meets one of the first part of this article 3, 4 or 5 or paragraph farms lightweight vehicle satisfies the first paragraph of this article 5 conditions provided for the application of the exemption, the taxpayer shall declare in the register, with the road traffic safety Directorate provided e-services. The Declaration shall be made up of 25 the month. the date when the right to intervene. The exemption shall apply from the next month and until the month of the tax period (not included), the taxable person shall take part in this article 2.2. In the case of a vehicle which the person acquired the property or held its own and due to the exemption, the Declaration on the future of the tax period to 15 days after the registration of the vehicle or controlled property. "; turn off the first sentence of paragraph 2.2; to supplement the article with a 2.3 share the following: ' (23) a taxable person has the right to a one time tax period change in light vehicles of companies the application of tax-exemption or declaring that no longer apply the exemption from tax evasion. " replace the sixth part number and the word "part" with 2.2 number and the word "2.3" in part.
5. in article 15: replace the words "a trader or farm" (fold) with the words "taxable person" (fold); turn off the first paragraph, the words "or forfeiture"; make the first part of the second sentence as follows: "If the vehicle is removed from the accounting, tax paid refunded for the months following the month in which it is disposed of." 6. Express transitional provisions of paragraph 9 by the following: "9. the amended article 5 of this law, the third, fourth and fifth part and amendment, which provides for the exclusion, the seventh subparagraph shall enter into force on January 1, 2016." The law shall enter into force on January 1, 2013. The Parliament adopted the law in 2012 on November 15. The President a. Smith in Riga 2012 December 4.

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