The Tax Law Of The Aid Measure

Original Language Title: Nodokļu atbalsta pasākuma likums

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Read the untranslated law here: https://www.vestnesis.lv/op/2012/125.1


The Saeima has adopted and the President promulgated the following laws: the law of tax aid measures in article 1. The terms used in the law (1) the terms used in the Act complies with the law "About taxes and duties" used terms, if this law provides otherwise. (2) the Act, the following terms are used: 1) the aid measure — once to measure the delay and 90 percent fine for deletion those taxpayers who pay by a certain date, tax principal sum of the aid measure and the related penalty of 10 percent; 2) the principal sum of the aid measure, tax principal sum determined by the types of taxes from 2011 on September 1 and has not been paid to tax support measures started. Real estate tax is determined by the principal sum of each of the municipal administrative territory; 3) tax payment of aid — tax measures in support of the principal sum and 10 percent the fines, if any, is calculated. 2. article. The purpose of the law (1) the law of aims, through a one time action, facilitate taxpayers in economic crises as a result of the tax burden and increase budget revenues. (2) the tax aid measure may apply to taxpayers who have tax payments of the aid measure in the law referred to in article 3 of the tax forms. 3. article. Tax measures to support the objects of Taxation measure is attributable to the following taxes: 1) the individual income tax; 2) corporate income tax; 3) value added tax; 4) excise duty; 5) customs duties; 6) State social security payments; 7) natural resource tax; 8) real estate taxes. 4. article. Tax administration of the aid measure (1) tax aid measures in relation to article 3 of this law 1., 2., 3., 4., 5., 6., 7. the tax referred to in paragraph 1 and related payments administered by the State revenue service. (2) the tax support measures relating to the real estate tax and related payments administered by the municipality if it up to the Cabinet's tax support measures specified started date law "on local governments" in article 46 in the order is issued by a binding framework for the application of the support measure the real estate tax and related charges for the municipal administrative territory of existing real estate. (3) to apply for tax support measures, the taxpayer shall submit to the tax authority the application for participation in the tax support measures under the terms of the Cabinet of Ministers on the implementation of the aid measure. (4) after examination of the tax administration, referred to in the third subparagraph, the application takes one of the following decisions: 1) decision on the support application; 2) refusal to apply the decisions on tax aid measures. (5) the tax authority shall adopt in part four of this article the decision within 30 days from the date of receipt of the application for participation in the tax aid measures. (6) if the taxpayer has filed for the State revenue service specify the tax return with the tax payment to the principal sum of tax aid measures for the determination of the date of this article, the deadline laid down in the fifth subparagraph, renewable for the statutory number of days tax administration measures. (7) the decision of the tax administration for the aid measure specifies the following information by tax type: 1) the principal sum of the aid measure; 2) with the support of the principal sum of tax measures related to late tax support measures started date; 3) with the support of the principal sum of the measure of tax-related fines, if the tax is calculated on the launch date of the aid measure; 4) tax payment of the aid measure. (8) If a tax authority shall take a decision on the application of the aid measures for the settlement of tax payment deadline extended the law "About taxes and duties" in article 24 in the order, the tax administration cancels the decision on granting an extension of the unpaid amount. 5. article. Tax support measures the launch date (1) the tax measure is initiated within the Cabinet. (2) If before the commencement of the tax measures support the date the taxpayer is notified of the tax audit (audit) or the compliance inspection, tax support measures started the day of the taxable person to be considered as the next day after the tax administration has announced the decision on tax audit (audit) or the compliance check results. 6. article. Cabinet's competence in tax support in the implementation of measures to implement the tax aid measures, the Cabinet determines: 1) start date of the aid measure; 2) tax support measures implementing procedures, including sample form for the request for information on tax support measures payment and application for participation in the tax aid measures, as well as of the submission of this application and examination procedures; 3) support measures to be taken in the framework of the tax and related payments clearing arrangements. 7. article. Periodic declarations (1) within three months of the date of initiation of the aid measure before the national revenue filed the application for participation in the tax aid measures, the taxpayer has the right to specify the tax return in which tax payment due date is set to the principal sum of the aid measure of tax determination date, in the light of the law "About taxes and duties" in article 16, paragraph 6 the limit set in. State social security payments are specified in the law "on State social insurance" within the time limit laid down in article 20.1, and order. (2) after the State revenue service filed the application for participation in the tax aid measures, the taxpayer is not entitled to make a declaration that the clarifications apply to the principal sum of the aid measure in the emergence period. 8. article. Tax support measures payment of extension fees (1) the taxpayer participation tax application support measures has the right to ask the payment of tax support measures payment extension. (2) the tax support measures within the framework of the tax administration has the right to grant the extension of time for payment, subject to the following limitations: 1) tax payment of the aid measure will be distributed in equal shares, and it will be paid once a month; 2) tax support measures payment payment period may be extended to 60 months; 3) tax aid measure monthly payment of at least 50 lats in tax each way. (3) payment of taxes, which payment is deferred for tax support measures, in the framework of the law "About taxes and duties" in the second paragraph of article 29 in particular late tax aid measure does not apply. 9. article. Tax support measures within the framework of the payments to be made (1) the taxpayer in accordance with the decision of the tax administration on the support application of the measure the tax payments of the aid measure law "About taxes and charges" in accordance with the procedure laid down in article 23.1. (2) if the taxpayer does not make three payments to tax aid measures in the decision on tax aid measures within the application or current tax payments tax laws within the time limits, or not make the deadlines for tax payments due date extended the law "About taxes and duties" in article 24 in the order before tax support measures started: 1) tax administration cancels the decision on tax aid measure; 2) the principal sum of the aid measure's balance is restored to the late payment in full of the principal sum of the aid measure to the tax was incurred; 3) fine is retained in full, if it is calculated. 10. article. Late payment and fines a deletion if the taxpayer pays the tax payments of the aid measure, the tax administration shall within 21 days from the payment of the aid in full under the Cabinet of Ministers regulations on tax assistance measures for the implementation of the decision on deletion of late with regard to tax payment of the aid measure, and 90 percent of the fines, if any, is calculated in relation to the deletion of the tax payments of the aid measure. 11. article. The insolvency process, a process of redress and out-of-court redress process (1) where a taxpayer has declared an out-of-court redress process or the proposed redress process, participation in the tax aid is permitted, insofar as it does not conflict with insolvency legislation governing framework, except when the tax support measures participation ensures the taxpayer more favourable conditions and these conditions without prejudice to the rights of other creditors more , It takes the legal protection process of the plan of measures for a successful implementation. (2) the taxpayer is not entitled to participate in the tax aid measures, where the Court has taken a decision on the Declaration of insolvency proceedings. 12. article. Overdue tax payment recovery (1) a taxpayer whose tax payments, overdue drive launched in the law "About taxes and duties" in the order, shall be entitled to apply the tax to the aid measure. The taxpayer shall pay the tax decision on overdue for payment execution. (2) the tax support measures during the launch, but not the execution proceedings about the missed tax recovery stop for those tax debts, for which the Administration has taken a decision on the aid measure. In this case, the law "About taxes and duties ' referred to in article 26.1 of the tax administration decision execution security features are retained. (3) if the decision on the application of the aid measure has lapsed, the overdue tax payments are recovered within the law "About taxes and duties". 13. article. The decision of the tax administration and the opposition's appeal (1) the State revenue service officials the decision taken within the framework of tax support measures, may be appealed by submitting an application to the State Revenue Service Director-General administrative procedure law. (2) the Director-General of the State revenue service's decision in administrative procedure law may appeal to the Court. (3) officials of the municipal decision taken within the framework of tax aid measures in respect of the real property tax, final and appealable administrative procedure law. (4) The decision of the tax administration that tax aid measures adopted under the applicable law "About taxes and duties ' referred to in article 38 of the proof of obligations. The Parliament adopted the law of 26 July 2012.
The President a. Smith in 2012 on august 9.