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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Read the untranslated law here: https://www.vestnesis.lv/ta/id/246593


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) the following amendments: 1. Complement with chapter I 1.1 article as follows: "article 1.1. The unit referred to in law enforcement duty rate if the unit referred to in this law, Numerics, vehicle laden mass in kg, engine capacity and maximum engine cubic capacity in kilowatts — is marked with decimal places, the operation of the vehicle tax and light vehicle company tax rates used in determining the numerical value of the respective units, dropping the numbers after the decimal point. "
2. in article 5: to complement the first paragraph after the word "pay" with the words "the national budget"; to complement the second paragraph after the words "transfer" with the words "registration of the holder of the registration"; to express the third, fourth and fifth paragraph as follows: "(3) a vehicle which disposed of disposal in Latvia, the technical inspection, disposal removal from Latvia, the disposal or the extension of the validity of the transit number marks the extension of the performed if paid one twelfth part of the operation of the vehicle sales tax amount for the current calendar year, the month in which the action is carried out. (4) before the not registered in Latvia registration of the vehicle or of the vehicle registration shall be removed if paid one twelfth part of the operation of the vehicle sales tax amount for the current calendar year, the month in which the action is carried out, unless the vehicle is carried out at the disposal its suspension of registration for a period of time, passing the plate. (5) before the vehicle technical inspection, the State vehicle disposal disposal or removal from Latvia in Latvia or the termination of the registration of the vehicle to the time a transfer number plates, vehicle operating tax amount must be paid in the amount calculated in accordance with the following formula: operating the vehicle tax = vehicle operating tax year x 1/12 x in the current calendar year, the last number of months (including the current month) + vehicle operating tax year x 1/12 x the previous calendar year number of months for which no tax was paid. "; off the seventh part. 3. in article 6: make the first paragraph by the following: "(1) the operation of the vehicle tax does not pay for: 1) one passenger car, motorcycle, tricycle or quadricycle, which is or is registered in a group I or II disability property, held or possession; 2) one handicapped passenger vehicle which is or are a registered disability group III property, held or possession; 3) the vehicle is registered, or diplomatic or consular mission or international organization of persons holding or possession of the property, which has diplomatic or consular privileges and immunities; 4) vehicle that is scrapped or written simultaneously with the transfer of the registration; 5) vehicle which is or is registered as an operational vehicle; 6) when the vehicle regulations was seized in the cases provided for and its use in road traffic had been denied; 7) prior period when the vehicle laws in the order was acknowledged as orphan assets. By purchasing such a vehicle, the driving of the vehicle tax for the current year shall be paid in the new owner; 8) when the vehicle was identified as stolen, which represents state police documents issued or information in the registry about the theft or the location of the vehicle; 9) when the vehicle is registered in Latvia had withdrawn from Latvia and been registered abroad; 10) vehicle registered natural person owned, at the time of the death of the natural person and the owner or possessor of a change of the registration; 11) vehicle, which removes from the accounting disposal or removal from Latvia Latvian sworn bailiff, the institution or body carrying out the decision or judgment enforcement, based on the execution of the document; 12) vehicle that has or is registered for the historic vehicle status; 13) the vehicle is registered or sports vehicle; 14) when the vehicle is disposed of disposal or removal from Latvia in Latvia or vehicle registration suspended for a time, passing the plate or vehicle excluded from the registry; 15) a vehicle which, by its design as the only mechanical propulsion energy from electricity stored in the vehicle or power storage equipment (e.g. battery, capacitor, flywheel or generator); 16) vehicle owner, holder or possessor or such person's spouse dependent child disabled with mobility disabilities. The exemption shall apply to any such person or the property of the spouse, or the possession of registered holdings vehicle. '; replace the third paragraph, the number "16" with the number "15".
4. in article 7: Add to the introductory part of the fourth paragraph, after the word "trailer" with the words "or semi-trailer"; replace the fourth subparagraph in paragraph 1, the words "economic activities and have registered as taxpayers" with the words "established in the State revenue service as a tax payer from operating activities"; to complement the fourth part 3., 4., 5., 7., 8., after the word "trailer" (the number and fold) with the words "or semi-trailer" (the number and fold); replace the fourth part 3., 4., 5., 7 and 8, the word "discount" with the word "relief"; replace the fourth subparagraph, paragraph 7 and 8, the words "net turnover for the previous year" with the words "net turnover in the last annual report of the company submitted"; replace the fifth paragraph, the words "which is dependent on three or more minor children" with the words "where or jointly with a spouse or dependent spouse has minor children three or more"; replace the seventh and eighth, the word "discount" with the word "relief". 5. Replace article 8 of the second paragraph of paragraph 6, the word "discount" with the word "relief". 6. Express article 10 and 11 by the following: ' article 10. Company of light vehicle tax light vehicle company object of the tax paid on the merchant or the farms owned or controlled or established on the basis of the contract of employment, or the use of the person who is not a trader or farm, on loan from passenger vehicle which, by its design and internal equipment is designed for passengers and their baggage for transportation, in which the number of seating positions, excluding the driver's seat, not more than eight seats and who register as registered cars , light passenger or light plašlietojum the car. 11. article. Company of light vehicle tax (1) light vehicle tax paid to the merchant, who assigned the registration number of the commercial register, or a farm that is registered in the commercial register, if the merchant or farm property or held is this law referred to in article 10 taxable vehicle or merchants, or farmers are obliged to pay tax in accordance with the third paragraph of this article. (2) if the taxable vehicle is both the owner and the holder of the light vehicle business tax paid by the holder of the vehicle, if it complies with the first paragraph of this article. (3) If a trader or farm register is not registered as the holder of the vehicle, but the vehicle is used on a contract basis or on the basis of the loan contract concluded with a person who is not a trader or farm, or a farm he pays company tax of light vehicles. (4) a trader or farm pays the tax, if the vehicle on a loan contract used more than 15 days per calendar month (regardless of the number of hours used per day and whether the vehicle is used continuously or intermittently). (5) light vehicle tax for the same period paid only once, regardless of which of the subjects in accordance with the law during the period to pay the tax on the vehicle. "
7. To supplement the law with article 11.1 of the following: ' article 11.1. The tax period for company taxation of passenger vehicle tax period is the calendar year. " 8. Supplement article 12 with a third part as follows: "(3) light vehicle tax for the taxation period in this article the first or the second part of the tax amount 12 months amount. "
9. Article 13: make the first paragraph by the following: "(1) light vehicle tax on each merchant or farms owned or controlled in this Act referred to in article 10 of the contribution the State budget for the relevant period, that is, for those months, counting from the beginning of the tax period in which they are merchant or farms or controlled property."; Add to article 1.1 part as follows: "(11) a trader or farm, if a trader or farm register is not registered as the holder of the vehicle, but the vehicle is used on a contract basis or on the basis of the loan contract concluded with a person who is not a trader or farm, a company of light vehicle tax during this contract pays each month to the 15th day of the month."; make the second paragraph as follows: "(2) a trader or farm before the relevant taxation period in national technical inspection in charge of government business in the light of the vehicle tax for months from the beginning of the tax period until the month (inclusive), in which the State of the vehicle technical inspection."; Add to article 2.1 part as follows: "(21) a trader or farm for a vehicle which is registered in Latvia for the first time, a company of light vehicle tax paid to the State budget for the calendar month in which the vehicle is registered to a merchant or as a farm vehicle owner's or keeper's name, the date on which the vehicle is registered in the register."; make the third paragraph as follows: "(3) all other business light vehicles on the part of the tax on the remaining months of the tax period a trader or farm paid the State budget in the next tax period before the State of the vehicle technical inspection."; Add to article 3.1 part as follows: "(31) If the tax period is recorded in the vehicle owner's or vehicle holder's change or are removed from inventory for disposal or removal from Latvia in Latvia, or stop the vehicle at the time of registration, transfer of number plates, a trader or farm before taking these steps, the companies pay the light vehicle tax for the previous tax period, if it has not been paid and for the period up to the activities referred to in the relevant taxation period, including the month in which these activities are carried out. '; Add to article fourth, fifth and sixth after the word "businessman" (fold) with the words, "or" farm "(fold); in the fourth paragraph, replace the words "calendar year" with the words "taxation period"; in the fifth subparagraph, replace the words "paid" by the words "payment made"; turn off the sixth paragraph, the words "make a separate payment for each vehicle and"; to supplement the article with the seventh and eighth by the following: "(7) the application of this law article 14, first paragraph, 7, 8, 9 and 12 above the exemption from corporate tax, light vehicle tax charged in accordance with the procedure specified in this article and in the amount prescribed by law for the last tax period, if it has not been paid, and for a given tax period up to and including the month in which the suspended use of the vehicle on the road. (8) the technical inspection of the vehicle State, transfer registration, as well as the disposal of a vehicle for disposal or removal from Latvia in Latvia or the termination of registration of the vehicle at the time of transferring the plates, if under this Act is not paid for the vehicle in the company of a light vehicle tax for the previous tax period and for the period up to the above activities, during the tax period including the month in which these activities are carried out. " 10. in article 14: make the first parts 3, 4 and 5 of paragraph by the following: ' 3) for vehicle manufacturer's authorized persons holding property or vehicles, which are used as demonstration vehicles and declared by the trader register; 4 If the operator light vehicle) rental 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 he declared in the register; 5) on vehicles or farm operators used exclusively for your business needs and declared in the registry; " to supplement the first part with 6, 7, 8, 9, 10, 11 and 12 of the following paragraph: "6) a trader or farm, if a trader or farm property, permanent process in use or lease existing agricultural land and the current year January 1 was approved in a single area payment for Field support services, subject to the following conditions: (a)) if the merchant or farms or holdings are registered in one vehicle tax not paid if the merchant or the farm income from agricultural production last year in the submitted report or the company's last annual income declaration submitted at least 3000 lats (not including State and received European Union support for agriculture and rural development), (b)) if the merchant or farms or holdings are registered in a number of light vehicles, the tax does not pay for one passenger vehicle if the merchant or the farm income from agricultural production last year in the submitted report or the company's last annual income declaration submitted in at least 3000 lats (not including State and received European Union support for agriculture and rural development), and for each subsequent easy vehicle for every 50 000 lats revenue from agricultural production last year in the submitted report or the company's last annual income declaration submitted (not including State and received European Union support for agriculture and rural development); 7) at the time when the vehicle was identified as stolen, which represents state police documents issued or information in the registry about the theft or the location of the vehicle; 8) at the time when the vehicle regulations had been seized in the cases provided for and its use in road traffic had been denied; 9) at the time when the vehicle is disposed of disposal or removal from Latvia in Latvia or vehicle registration suspended for a time, passing the plate; 10) on the vehicle, which is registered in the historic vehicle status; 11) on the vehicle for which the registration certificate in the "notes" section has a tag "sports"; 12) about the time the vehicle is registered in Latvia had withdrawn from Latvia and been registered abroad. "; Add to article 1.1 part as follows: "(11) in the first paragraph of this article, paragraph 3 demonstration vehicles are new vehicles (used for less than six months, or less than 6000 kilometres travelled), which as the demonstration vehicles are definitely the vehicle manufacturer's authorised person bound in a contract concluded with the vehicle manufacturer, or the importer and regional, which is periodically transferred to third parties, comparison of trials or other trips to stimulate new car sales. "; to make the second part of this reaction: "(2) that the operator's 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, trader or farm declared in the registry by using the road traffic safety Directorate provided e-services. The Declaration shall be made to the calendar year December 31. The exemption shall apply from the next tax period January 1 and applies to the month of the tax period (not included), when a trader or farm out part of this article 2.2. "; to supplement the article with 2.1 and 2.2 the part as follows: "(21) declaring register vehicle which is used exclusively for merchant or farm business needs, a trader or farm shows the route control system provider (name, registration number), which you can change in the register, if necessary, mount the vehicle another provider's proposed route control system. (22) the trader or farm has the right time to change the business during the tax period of light vehicle tax arrangements are no longer applying the exemption from tax payment. The vehicle, which will no longer be entitled to exemption from corporate tax for light vehicles, a trader or farm declared in the register within five days after the loss of the exemption. In this case, the light vehicle tax companies pay, starting with the month of the tax period in which the exemption is lost. "; to express the third, fourth and fifth paragraph as follows: "(3) the first subparagraph of paragraph 5 of that vehicle use only and exclusively for your business needs a trader or farm shows, sorted by carrying out economic activities related a trip records indicating: 1) registration number of the vehicle, the make, model and engine size; 2) trip route, date, as well as the start and end time; 3) odometer reading month first and last day. The permissible data mismatch between the odometer reading and the route control system fixed travelled kilometres per month is up to five percent. (4) a trader or farm part three of this article referred to in paragraph 2, the records sorted by the fifth part of this article the route referred to in the monitoring system, which provides with every journey related data captured and stored. The merchant or the farms are required to maintain the route control system records (electronic or printed) the law "on accounting" deadlines and produce them upon request of the State revenue service. (5) For route control system is considered a machine that captures global positioning system (GPS) satellite raidīto signals and determines the car's coordinates in real time and place. Route control system requirements for light vehicles the company tax administration needs determined by the Cabinet of Ministers. "; Add to article 5.1 part as follows: "(51) route control system traders and activity providers are obliged, at the request of the State revenue service to provide such information in their possession: 1) or from the relevant trader or farm vehicle, which declared in the register to be used exclusively for business, have set up a route control system; 2) how systematic and regular specific vehicle route control system installed in the service area. "; express the sixth part as follows: "(6) in the third subparagraph, and with it the light vehicle tax companies for the application of a trader or farm can not be changed until the end of the tax period other than this article, part 2.2 case." 11. in article 15: to make the first paragraph by the following: "(1) light vehicle tax State Revenue Service released the trader or farm, if a trader or farm their vehicle owned, which paid the tax, the taxation period disposes of or remove from accounting write-offs. Tax paid reimbursed for months after the disposal of the vehicle, including the month in which it is disposed of. "; to complement the second paragraph after the word "the" with the words "a trader or farm"; to supplement the article with 2.1 and 2.2 the part as follows: "(21) light vehicle tax of enterprises in the State Revenue Service released the trader or farm, if the merchant or farm property or held registered vehicle for which the tax is paid, the tax period occurs during the 14 of this law, the first paragraph of article 7, 8, 9, and 12, paragraph exemption from corporate tax for light vehicles. (22) the light vehicle tax refunded for the months following the month in which this article has timed the relief referred to in part 2.1 of the business light vehicles. "; to complement the fourth paragraph after the word "the" with the words "a trader or farm"; turn off the fourth paragraph, the words "no later than the month following the quarter 10. date on which repayment is requested". 12. Supplement article 16 with the third subparagraph by the following: "(3) the cabinet shall determine the order in which the fee is charged and reimbursed the company for light duty vehicles, as well as the order in which the company light vehicle tax relief." 13. transitional provisions be supplemented with 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19 and 20 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, 2013. 10. Amendment of this law in relation to article 6, first paragraph, point to a new version and amendment of that article the third part relating to the substitution of numbers shall enter into force on January 1, 2013. 11. in addition to this law, the first paragraph of article 6 in the period from 1 January 2012 to 31 December 2012, vehicle operating tax does not pay for the vehicle owner, holder or possessor or such person's spouse dependent child disabled with mobility disabilities. The exemption shall apply to any such person or the property of the spouse, or the possession of registered holdings vehicle. 12. Amendment of article 7 of this law in relation to the addition of the words "or semi-trailer" (the number and fold) shall enter into force on January 1, 2013. 13. Amendment of article 7 of this law in the fifth subparagraph, applies, starting with January 1, 2012. 14. Article 7 of this law in the fifth subparagraph, as well as the transitional provisions referred to in paragraph 11 of the persons for the period from 1 January 2012 to 31 December 2012 to have paid tax on the vehicle operation, is entitled to the excess tax paid or reimbursed by submitting an application to the State revenue service. 15. Amendments to this law, 10, 11, 13, 14 and 15 of this article with the addition of the farms, as well as article 14 of this law, the first paragraph of point 6 shall enter into force on January 1, 2013. 16. If a State Corporation, installing vehicle route control system relating to this Act of 2011 transitional period referred to in paragraph 7, taking into account the applicable procurement procedure, not even declare the conformity of the vehicle in the register of this law article 14, first paragraph, the provisions of paragraph 5, it shall have the right to request the company of light vehicle tax refund by submitting an application to the State revenue service, indicating the mark of each car , model and registration number for which a tax refund is being sought, and the number of months for which a tax refund is being requested, as well as the month in which the specified vehicle route control system installed. The State revenue service, received the above submissions, the company released the light vehicle tax for the period beginning with the month in which the State Corporation set up a route control system. 17. This law article 14, first subparagraph, point 4 of the tax exemption in the merchants that light vehicle leasing services in conjunction with the marketing of the vehicle shall constitute not less than 90 per cent of the total turnover on their property or holding short-term rental vehicles, intended to enter into force on January 1, 2013. 18. Article 14 of this law provided for in the second subparagraph of the electronic declaration with regard to the first part of this article referred to in paragraph 4 of the merchants, which the light vehicle leasing services in conjunction with light vehicle sales up at least 90 percent of total turnover, on their property or holding short-term lease by vehicles by 2012 to December 31. 19. Article 14 of this law the fifth part on requirements for route control systems shall enter into force on January 1, 2013. Cabinet in the fifth subparagraph of this article, those terms shall be issued until the 2012 October 1. 20. Article 16 of this law, the third part shall enter into force on 1 august 2012. " The Parliament adopted the law of 29 March 2012.
The President of the Parliament instead of the President s. Āboltiņ in Riga 2012 April 17.