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/ta/id/245901


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 No.) the following amendments: 1. Supplement article 1 to 28 by the following: "tax claims — 28) taxes, fees and other Government down payment the amount of the principal sum as well as the delay and pay the fine. The term also applies to the payments to be charged in the Member State of the European Union, its territorial or administrative unit in the budget or the budget of the European Union. Mutual aid claims this term also includes with the recovery of the associated costs. "
2. in article 18.1: Add to the first part of paragraph 6 by the following: ' 6) to coordinate and exchange information with the European Commission and each year up to 31 March to inform them about the sent and received a request for information, the disclosure of the document and request recovery or enforcement measures the number of requests, as well as on the amount of the tax claim for which recovery assistance is requested and the amounts recovered. "; make the second paragraph as follows: "(2) in respect of the implementation of the tax claims, which are recoverable in other Member State of the European Union, its territorial or administrative unit in the budget or the budget of the European Union, the applicable provisions of this law." 3. Supplement article 22, first paragraph, point 4 with the following: "4) the statutory obligations of taxpayers, to ensure the security of business environment, fair competition and voluntary tax (duty) to promote the implementation of commitments — information on whether the person concerned during the tax period is the taxable status of micro-enterprises."
4. in article 24: a supplement for the first part of paragraph 7 and 8 as follows: "7) split time for a period of up to one year in the Member States of the European Union, tax payment in the amount of the claim [damages in accordance with the Commission on 18 November 2011 in the implementing Regulation (EU) no 1189/2011 laying down detailed arrangements for the implementation of certain provisions of Council directive 2010/24/EU on mutual assistance for the recovery of claims relating to certain levies , taxes and other measures (hereinafter the implementing Regulation (EU) no 1189/2011), laid down in annex II of the uniform instrument permitting enforcement in the requested Member State (hereinafter referred to as the uniform instrument permitting enforcement in the requested Member State)] from the date of the State revenue service received a request of a Member State of the European Union of the applicant authority a request for assistance for recovery; 8) split time for a period of up to one year with the State Revenue Service decision on overdue tax payment recovered to the recovery of the foreign tax payment in the amount of the claim. In this case the deadline counted from the date of the State revenue service has adopted a decision on overdue tax payment. "; replace the seventh paragraph, the words "and the number and (5)" with the figures and the words "5, 7 and 8 (except in the case when the request for assistance for recovery is based, and the Parliament approved the concluded international agreements on avoidance of double taxation and the prevention of fiscal evasion)". 5. in article 26: to complement the eighth part of the introductory part of the first sentence with the word and figure "except this article 8.1 of the cases referred to in part"; Add to article 8.1 and 8.2 part with the following: "(81) the claim in the Member State of the European Union or a country with which the Parliament approved and signed the international treaty on the avoidance of double taxation and the prevention of fiscal evasion, the appropriate authorities of the foreign State within the time limit specified in the requests for assistance. (82) If payments included in the decision about the missed tax payments, has sent a request for assistance for the recovery of the Member States of the European Union, the requested authority or the tax administration of the State (competent authority), which closed and the Parliament approved the international treaty on the avoidance of double taxation and the prevention of fiscal evasion, claims of forced expiration date determined in accordance with the relevant decision on overdue tax payment due for recovery. Any activities carried out assistance requested State and meet the eighth stop, delayed payment of taxes due. " 6. Supplement article 29 with the eighth and the ninth subparagraph by the following: "(8) a member of the European Union for tax or fee payment deadline for late penalty will be calculated in accordance with the procedure laid down in this article and some of the State revenue service received the request for assistance for the recovery of taxes. (9) a member of the European Union to tax or duty pay late late period is calculated in accordance with the procedure laid down in this article and some of the State revenue service made a decision about the missed tax payments, if the claims of a Member State of the European Union was required for the execution of the substitution. " 7. To supplement the law with the X Division as follows: "chapter X mutual assistance for recovery of taxes in the European Union, article 50. With the tax claims and notification of documents relating to the implementation of (1) a Member State of the European Union issued a document relating to the tax claim or is related to its execution, the State revenue service declare, on the basis of the European Union at the request of a Member State of the applicant authority a request for assistance. (2) the State revenue service document that is requested in the notification of the aid, the recipient shall notify the notification law, together with information on the subject of Latvian language in the document that the European Union at the request of the applicant authority, the filling of the implementing Regulation (EU) no 1189/2011 set out in annex I to the single notification form. (3) the State revenue service shall inform the Member States of the European Union at the request of the applicant authority of the action taken on its request for assistance, and the date on which the document was notified to the addressee, in accordance with the implementing Regulation (EU) no 1189/2011 article 12. (4) the documents relating to the tax claim or is related to its execution, notify Member States of the European Union, in the territory of the State revenue service go to the requested authority with a request for assistance on the notification document. (5) a document relating to the tax claim or is related to its execution, in the notification of the Member States of the European Union, asked the authority, if it has not been possible for the recipient to notify, by registered mail or by electronic communications, according to the law of notification for the notification of documents to foreign countries of the procedures laid down. (6) the request for assistance for the document relating to the tax claim or is linked to its performance, the notification shall be accompanied by: 1) document in the notification of the assistance is required; 2 the language of the Member State concerned) fill the implementing Regulation (EU) no 1189/2011 set out in annex I to the joint reporting form, which provides information on the collection of documents and information about the debtor's identity and address, the purpose of notification and the period for which the notification is to be carried out, the subject document (its description), the nature and amount of the claim, the authority responsible for the document to be notified, shall indicate where and in what period this payment obligation may be challenged or appealed as well as the body where you can get additional information about the document to be notified. (7) If a document relating to the tax claim or is related to its execution, a foreign country is notified using the State revenue service's request for assistance, the document shall be deemed to have been notified to the addressee on the date and in the manner specified in the request of a Member State of the European Union's confirmation of the requested authority. 51. article. Member State of the European Union the amount of the tax claim recovery

(1) the European Union Member State shall recover the amount of the claim, on the basis of the Member State of the European Union issued a uniform instrument permitting enforcement in the requested Member State and who received, together with the European Union at the request of the applicant authority a request for assistance on recovery. (2) a Member State of the European Union shall recover the amount of the tax claim in the single instrument permitting enforcement in the requested Member State, the amounts (in LCY), pursuant to the implementing Regulation (EU) no 1189/2011 article 18. (3) entering a Member State of the European Union tax recovery in the amount of the claim for which the issued uniform instrument permitting enforcement in the requested Member State, notify the debtor of those instruments, and additional information on: 1) the date on which the State revenue service received in the Member States of the European Union a request for assistance for recovery; 2) that, from the date of receipt of the request for assistance, the recovered tax or the payment of the fee for late payment is calculated in accordance with article 29 of this law. (4) entering a Member State of the European Union tax recovery in the amount of the claim, the State revenue service, based on the uniform instrument permitting enforcement in the requested Member State is entitled to take measures at the same time the tax recovered for the enforcement of claims, the application of this law, the first paragraph of article 26.1 of certain tax administration enforcement of the decision. (5) the third paragraph of this article, paragraph 2 the set delay calculation the amount of money the State revenue service, and it recovered on the basis of the decision on the recovery of overdue tax payments. (6) the State revenue service in accordance with the implementing Regulation (EU) no 1189/2011 19 and article 20 shall inform the Member States of the European Union at the request of the applicant authority of the action taken on its request for assistance on recovery. (7) after the cover with the requests for assistance relating to the implementation of expenditure, State revenue service implementing Regulation (EU) no 1189/2011 article 23 shall be transferred in accordance with the procedure laid down in the Member States of the European Union at the request of the applicant authority to recover a Member State of the European Union, the amount of the tax claim and delay money calculated in accordance with article 24 of this law, the seventh paragraph of article 29 and the eighth and ninth. (8) if the European Union Member State requests for assistance on recovery is amended, a Member State of the European Union tax recovery in the amount of the claim shall be subject to the implementing Regulation (EU) no 1189/2011 article 22 conditions. 52. article. Request for assistance for the recovery of the Member State of the European Union (1) the State revenue service issued the uniform instrument permitting enforcement in the requested Member State and a Member State of the European Union requested authority with a request for assistance on recovery, if the tax has not been paid the amount of the claim of the tax laws or other regulations prescribed period, the tax claim is enforceable and the Republic of Latvia has taken steps in its recovery. The impossibility of recovery is not clear, if the claim in full or in part is not possible and the State revenue service is in possession of information about the debtor owned money or belongings in the requested Member State, or where the claim of the Republic of Latvia would not be commensurate with the capabilities to execute the requested Member State. (2) the uniform instrument permitting enforcement in the requested Member State, shall be at least the following information: 1) information on executive document issued tax recovery in the amount of the claim, the description and the claims, the period covered by the claim. If the amount of the tax claim formed according to joint tax declaration in the instrument permitting enforcement in the requested Member State, as the date from which recovery is possible, indicates the tax law tax payment term; 2) debtor name (natural person: first name and last name) and address; 3 the amount of the claim); 4) indication, where and what term payment obligation may be challenged or appealed; 5) in which the debtor may obtain additional information regarding the claim. (3) the State revenue service information that applies to the Member State of the European Union requested authority submitted a request for assistance on the implementation of the recovery, in accordance with the implementing Regulation (EU) no 1189/2011 article 21, paragraph 1. (4) the State revenue service amendments requests for assistance on recovery or reference it in accordance with the implementing Regulation (EU) no 1189/2011 article 22. 53. article. Enforcement of tax claims (1) Any Member State of the European Union the implementation of the tax claim, provide its sources in the country, the State revenue service shall ensure, on the basis of the uniform instrument permitting enforcement in the requested Member State and who received, together with the European Union at the request of the applicant authority a request for assistance to take enforcement action. (2) the Member State of the European Union enforcement of tax claims, which are not yet covered by the uniform instrument permitting enforcement in the requested Member State, this law allowed 26.1 in the first and in the third paragraph in the order on the basis of the State revenue service's decision regarding the application of the security instruments adopted under the European Union at the request of a Member State of the applicant authority, the request for assistance to take enforcement action. (3) the Member State of the European Union tax claim for the enforcement of this Act apply to 26.1 in the first paragraph of the decision of the tax administration provided a performance guarantee. (4) the State revenue service refers in the Member States of the European Union requested authority with a request for assistance on ensuring fulfilment of the claim, if the tax in the Republic of Latvia the claim in full or in part, may not be possible. (5) the request for assistance to carry out enforcement measures include: 1) if the execution of the tax claims of the Republic of Latvia has been issued an executive document — the single instrument permitting enforcement in the requested Member State; 2 If the tax claim) enforcement in the Republic of Latvia has not yet issued implementing document — decision to ensure the execution of the administrative act, which obliges the State to make payments or local government, or 26.1 of the Act referred to in the third subparagraph in the case of tax administrations adopted the decision on the application of the means of execution. 54. article. The exchange of information between the Member States of the European Union tax recovery of claims (1) the State revenue service has the right to refuse to provide the Member States of the European Union at the request of the applicant authority, the requested information is required by Member States of the European Union for the recovery of taxes, if there is at least one part of this article the following conditions: 1) requested information cannot be obtained by taking the missed tax recovery, according this law and the law "on the State revenue service" established competence in the tax administration; 2) it is a restricted access information related to trade secret, industrial or professional secrets; 3) disclosure of the information could harm the security of the Republic of Latvia or is contrary to the fundamental principles of the legal system of Latvia. (2) the State revenue service information on a person in one of the Member States of the European Union does business or is resident in the Republic of Latvia returnable overpaid tax (excluding value added tax) or other repayable amounts from the budget of the European Union Member State authority can be provided without prior request. 55. article. Complaints in matters of mutual assistance for the recovery of claims and its consequences

(1) a Person in respect of which the Member State of the requesting authority for the execution of requests for assistance the State revenue service has made arrangements for the notification of a document relating to the claim or is related to its execution, may lodge a complaint if the notification does not comply with the provisions of this law. (2) a Person in respect of which the Member State of the requesting authority for the execution of the request for assistance is made to the claim or tax the suitable performance guarantee, may lodge a complaint if the actions do not meet the provisions of this law. A person whose tax recovery or enforcement in another Member State of the European Union the State revenue service is approached with a request for assistance, you can submit a complaint if the uniform instrument permitting enforcement in the requested Member State, or the aid of this law have not been complied with. 52 or article 53. (3) in the case of complaints concerning mutual assistance for the recovery of claims submitted under the procedures laid down in this Act and the time limit that applies to complaints about enforcement. (4) the submission of a complaint to the Executive is complying with the provisions of this law will not stop the recovery of tax claims and enforcement means. If a person in another Member State of the European Union has challenged the claim or lodge or made a complaint about the enforcement and the authorities of a Member State of the European Union has launched the complaint examination procedure, the recovery of taxes is suspended in respect of the contested part of the claim under appeal or in accordance with the request of the applicant authority. The suspension of recovery of taxes due to the dispute the claim or appeals or complaints lodged in a Member State of the European Union does not suspend the execution of the application of funds for the enforcement of claims and not be lifted if appropriate performance guarantee. (5) if the claim in the Member State of the European Union are based on the State revenue service issued the uniform instrument permitting enforcement in the requested Member State, and the person in the Republic of Latvia is disputed or lodge claims or made a complaint about the enforcement, the State revenue service shall inform the requested authority for assistance on complaints received, while asking to stay the execution of the tax claim in whole or in part, if it falls within any of this law, article 26 of the sixth part. (6) if the person against whom the measures of mutual assistance in recovery of claims, the State revenue service has submitted a complaint that a request for assistance by the authorities of a Member State of the applicant's competence, the State revenue service immediately, as soon as possible, inform this person about the complaints jurisdiction of the proceedings in accordance with the request of the applicant authority, the laws in force in the Member States. Article 56. Request for assistance for the notification of documents, collection or enforcement measures enforcement costs (1) the European Union Member State of the requesting authority a request for assistance for the notification of documents, collection or enforcement measures take to the recipient (the debtor). With the request for assistance shall bear the costs relating to the implementation of the master in the order laid down in the ruling. (2) the request for assistance to the Executive related costs are also paid for the publication of the document to be notified, and they enforced this law overdue tax payment collection order on the basis of the decision on the execution cost is deducted. (3) the State revenue service may agree with the Member State of the European Union requesting authority for reimbursement of the cost of the execution of the special procedures, if the claim concerns a very large amount in costs or drive is focused on organized members of the property which was seized with the criminal judgment. (4) if the records are terminated in accordance with the Civil Procedure Act 563. the first paragraph of article 6, paragraph 11, and the withdrawal of the request for assistance is due in the claim or recovered it on the abolition of the permit issued by the State revenue service shall inform the Member States of the European Union at the request of the applicant authority of the reimbursable expense amount due. 57. article. Restrictions on the provision of mutual assistance, the State revenue service refused assistance in recovery of taxes, if there is at least one of the conditions mentioned in this article: 1) the original request for help in tax recovery of enforcement action or provision of information relevant to the tax claims of more than five years from the time of accession. If the claim or the instrument permitting its enforcement is challenged or appealed, the five-year period shall run from the date of the claim or the instrument permitting its enforcement, in accordance with the request of the applicant authority, the legislation of a Member State can no longer be challenged or appealed. If the terms of payment of the tax claim is extended to the requesting Member State, for a period of five years from the date of expiry of the period granted; 2) tax claim is older than 10 years from the original date of the request for assistance; 3) the amount of the claim in respect of which a request for assistance submitted for collection, is less than eur 1500. 58. article. Help request shipping order State revenue service requests for the provision of information or communication of documents, requests to carry out enforcement or recovery measures and documents sent to add them and the exchange of information carried out in implementing Regulation (EU) no 1189/2011 article 2. Article 59. The applicant and requested authority mutual assistance in the recovery of claims by the requesting authority and the requested authority shall: 1) in the Republic of Latvia: the State revenue service; 2) the other Member States of the European Union the authority of Member States notified the Commission. "
8. Informative reference to European Union directives: turn off paragraph 12; Add to the informative reference with the following paragraph 13: "13) Council of 16 March 2010. the 2010/24/EU directive on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures." The law shall enter into force on April 1, 2012. The law adopted by the Parliament in March 15, 2012.
The President a. Smith in 2012 on March 28.