The Saeima has adopted and the President promulgated the following laws: the amendments to the law "on value added tax" make law "on value added tax" (Latvian Saeima and the Cabinet of Ministers rapporteur, 1995, no. 9, 24; 1996; 1997, no. 11, 24 no; 1999, 10, 24; 2001, nr. 1, 7.24. No; 2002; 2003, 21 No 2., 15., 24., 2004, no; 2, 6, 8, 10, 2005 23 no; , 2, 14, no. 24; 2006, no. 14; in 2007, no 3; 2008, 5, 24 no; 2009, 2., no. 15; Latvian journal, 2009, 178, 200. no; 2010, 59, 199, 206. no; 2011, 65, 117, no. 202) the following amendments: 1. Replace article 5, first paragraph, the number and the word "interest" with the number 22 and the word "21 percent." 2. transitional provisions be supplemented with 80 and 81 of the following paragraph: "80. If the delivery of goods in accordance with article 8 of this law, the first paragraph or provision of the service in accordance with this law, the second part of article 8 occurred until 30 June 2012, but the tax bill is not yet discharged, this deal applies the respective tax rate for such goods or services was applicable until 30 June 2012. 81. the transactions in respect of which the payment was made through the agent of those transactions up to June 30, 2012, the supplier or service provider will apply the rate of tax that such transactions was applicable up to June 30, 2012. " The law shall enter into force on July 1, 2012. The Parliament adopted the law of 24 may 2012.
The President a. Smith 2012 in Riga on June 6.