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/238393

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 no) the amendments are as follows: 1. Article 1: express the following paragraph 21: "21 tax offence — unlawful), perfect (deliberately or recklessly made) the Act or omission that is a violation of this law, the relevant tax laws and other regulatory taxation law and European Union law and which is intended for accountability;"
Add to paragraph 23, the words "or decision on tax audit (audit) of the conditions for the pursuit of change";
Express 24 as follows: "24) Department: legal persons or arrangements or contract based natural and legal persons or their representatives (other people's) territorial distinction between economic entity whose location is carried out economic activities in the Republic of Latvia or outside it. The Department does not have legal personality. The Department also considered Web site where economic activities are carried out by electronic means (including the internet); ";
Express 27 the following: "27) data compliance check — check the tax administration, which is under control of the tax, the tax returns of items or other government fees and down payment calculation for accuracy and compliance with laws and regulations, reviewing the tax information, tax declarations and tax data, if this Declaration is submitted to the tax administration or whether they had to submit. Data consistency checks performed on the premises of the tax administration, without requiring from the taxpayer's economic justification, other than the customs declaration verification according to the Council of 12 October 1992 Regulation No 2913/92 establishing the Community customs code that the tax authorities are entitled to request from the taxpayer the necessary documents. "
2. Supplement article 15, first subparagraph, paragraph 12, of the following wording: "12") if the taxable person shall keep accounting registers with electronic computing machines (computers), and the tax administration at the request of the person authorised by the tax audit (audit) to ensure that the tax administration in the presence of the authorised person of the taxpayer's representative access to the company's computers store the accounting information contained in the registers, as well as other information that describes the actions that affect or could affect the tax calculation and payment and after the tax authority at the request of the authorised person of the enable copying of that information to the tax authorities on the media. "
3. Add to article 18, paragraph 8 of the first paragraph following the words "and on" with name and number "100" to them.
4. Article 24: make the first part of paragraph 1 by the following: "1) split time for a period of up to one year from the date of submission of the application, payment of tax payments. Taxpayer to motivate the application shall be submitted to the tax administration not later than one month after the due date. Tax administration in writing agreed with the taxpayer as Dunning schedule; ";
turn off the first part of paragraph 2;
Add to the first subparagraph of paragraph 3, after the words "one year" and "six months";
turn off the first part of paragraph 5;
Add to the first part of paragraph 6 by the following: "6) split time or postpone for a period of up to five years, individual income tax payment for the income obtained a loan (credit) the reduction or deletion results. Taxpayer motivated application shall be submitted to the tax administration in conjunction with the annual income declaration. ";
replace the introductory paragraph of part 1.1 of the numbers and the word "1, 3, and 5" with numbers and the word "1 and 3";
Express 1.1 part 2 of the following paragraph: "2) or the taxpayer with the decision of the tax administration was awarded in tax payment term extension, and whether the taxpayer has noticed they fixed the tax payment fee arrangements;";
1.3 the introductory part to express the following: "(13) to the taxpayer in respect of the State budget and municipal budgets include the payment of taxes, which payment deadlines are extended in accordance with the first subparagraph of paragraph 1 and which, during the previous extension is paid not less than 80 percent, you can ask the tax administration repeated the charges split time by up to six months, subject to the following conditions :”;
turn off part 1, paragraph 1.3 and 1.4 the paragraph, the words "and suspensions";
replace the seventh part numbers and the word "1, 2, 3, and 5" with numbers and the word "1 and 3";
replace the ninth paragraph, the words "and the first part of" in paragraph 2 by the number and the word "section" 1.3;
Add to article 9.1 of the part as follows: "the tax administration (91) of the first subparagraph of paragraph 1 provides for the extension of the same tax and other charges included in the budget form for the same taxpayer during the calendar year is entitled to award up to four times."
5. Replace article 25, first paragraph, the words "the State revenue service, Deputy Director-General or head of the Department of tax administration" with the words "the State revenue service".
6. in article 25.1: make the introductory paragraph as follows: "the amount of tax overpaid, if the taxpayer is eliminated and excluded from the register of taxable persons or within a period of three years from the current statutory tax payment term has not requested a refund of overpaid tax amounts or diversion current or overdue tax payment incurred or, in the case of the State revenue service took the decision to refuse the refund of overpaid amounts of tax and that decision entered into force and became the undisputed , or the entry into force of the court order, delete: ";
Replace in paragraph 1, the words "the State revenue service, Deputy Director-General or head of the Department of tax administration" with the words "the State revenue service".
7. Replace article 25.2, first paragraph, the words "the State revenue service, Deputy Director-General or head of the Department of tax administration or his Deputy" with the words "the State revenue service".
8. Express article 32 the following: ' article 32. Responsibility for the budget in a reduction in the amount of the tax payable or refundable tax from the budget about undue tax increase (1) audit (audit) of tax infringement found, the result of which has been reduced in the budget in the amount of tax payable, the tax administration, in addition to the taxpayer calculates and good for the budget and the delay of reduced tax recovered for the period of a particular tax payment term up to tax audit (audit) the day of the launch, and imposes penalties.
(2) a tax audit (audit) of tax infringement found, the result of which has been increased from budget receivable amount of tax, the tax administration to reduce taxpayer unreasonably increased the budget in the amount of tax to be repaid and imposed the fine.
(3) a fine imposed under this article, and article 34, 20.1 if the tax laws is not designed for other fines.
(4) Of the first paragraph of this article, if the infringement of duty payable to the budget a tax credit shall not exceed 15 per cent of the declared tax amounts, or for the second portion of that tax, where the tax to be repaid from the budget increase does not exceed 15 percent of the excess amount of tax declared, a fine is imposed on the 20 percent of the undeclared amount of tax in the budget or from increased unduly from budget receivable amount of tax.
(5) Of the first paragraph of this article, if the infringement of duty payable to the budget, the tax reduction is more than 15 percent of the declared tax amounts, or for the second portion of that tax, if the budget increase in refundable tax exceeds 15 percent of the excess amount of tax declared, a fine is imposed on the 30 percent of the undeclared amount of tax in the budget or from increased unduly from budget receivable amount of tax.
(6) a fine in the cases referred to in this article shall be imposed for each tax period tested.

(7) If the violation is not considered a tax on tax violations and if the taxpayer has adhered to deadlines for the submission of declarations and the current tax payment deadlines, and has collaborated with the tax administration of the act within the meaning of article 32.2, the tax authorities imposed a fine of 50 percent of the fourth and fifth part of the fines imposed.
(8) tax audit (audit) in addition to the specific taxpayer payments payable within 30 days from the day of receipt of the decision of the tax administration tax audit (audit). If the decision on tax audit (audit) results indicate payments are not made in these 30 days, the tax administration article 29 of this law provided for in the second subparagraph of the late calculated with the next day after payment term. "
9. Turn off 32.3 article.
10. To supplement the law with article 32.4 of the following: ' article 32.4. Repeated violation of the duties (1) For repeated violations of tax law article 32 of the fourth and fifth in the amount of the fine doubles.
(2) the tax infringement is a violation of the duty to comply with the following characteristics: 1) previous tax infringement is found in the tax audit (audit), which is completed, and this tax infringement is done not later than three years from the date of the tax infringement;
2) decision on tax audit (audit) results, by which the taxable person referred to in article 32 of this law of liability imposed on previous tax violations, has entered into force and became the undisputed or it has appealed to the Court of Justice;
3) repeated violations of duty tax administration administrative act is based on the same rules of law or with the related legislation, or if the laws and regulations are amended, with rules that are similar to the earlier tax administrative law in support of the infringement referred to in the standards. "
11. Express article 33.2 as follows: "article 33.2. Clarification of the tax declaration (1) a taxpayer has the right to specify the tax declaration submitted, or submit application with a request to correct a Customs Declaration and pay the reduced amount in the budget and the related delay for a period from the tax amount, the terms of payment set out in the tax law, up to the date of payment.
(2) If a taxpayer tax returns or submissions to request clarification of the correct customs declaration shall be submitted to the tax audit (audit) started the day after it received notice of the tax administration tax audit (audit), in addition to the first part of this article, payments set out in the tax administration shall apply the penalty of five percent of the reduced tax amounts.
(3) the taxpayer until the decision on tax audit (audit) change the conditions for the pursuit of the specified accounting period for submission of documents is entitled to specify the tax returns for the additional test period, or duty, while the this article in the budget lodging in the first and second subparagraph under certain duties. "
12. off 33.3 article.
13. Express article 41 the following: "article 41. The State revenue service and taxpayers agreed contract (1) the State revenue service and taxpayers agreed to end the contract shall be the legal dispute on the results of the audit (audit) estimated in the budget or additional payments from the budget established repayable amounts unreasonable increases.
(2) If the State revenue service tax audit (audit) the result is calculated by the additional payments to the budget in accordance with article 32 of this law, a fourth or a fifth part, the taxpayer is entitled to propose the State Revenue Service Director-General to conclude an agreement contract. Agreement contract indicates that the taxpayer agrees to the addition to the calculated payment of tax, but about 50 percent of the calculated penalties and late payment calculated on the taxable period for late payment of the tax payment term up to tax audit (audit) started the day is cancelled.
(3) If the State revenue service tax audit (audit) the result is calculated by additional payments to the budget and finance in accordance with article 32 of this law, the seventh paragraph, the taxpayer is entitled to propose the State Revenue Service Director-General to conclude an agreement contract. Agreement contract indicates that the taxpayer agrees to additional payment calculated tax around, but the calculated fine and 50 percent of late, calculated for delayed payment of tax from the specific terms of payment of the tax to the tax audit (audit) started the day is cancelled.
(4) If the State revenue service tax audit (audit) the result is found from budget receivable amount unreasonable and given fines, in accordance with article 32 of this law, a fourth or a fifth or 32.4 article, the taxpayer is entitled to propose the State Revenue Service Director-General to conclude an agreement contract. Agreement contract indicates that the taxpayer agrees to the amount to be repaid from budgetary cuts, but according to this law the calculated penalty will be reduced by 50 percent.
(5) If the State revenue service tax audit (audit) the result is found from budget receivable amount unreasonable and given fines, in accordance with article 32 of this law, the seventh paragraph, the taxpayer is entitled to propose the State Revenue Service Director-General to conclude an agreement contract. Agreement contract indicates that the taxpayer agrees to the amount to be repaid from budgetary cuts, but according to this law the calculated penalty will be reduced by 85 percent.
(6) If the State revenue service tax audit (audit) the result is calculated by additional payments in the budget, as well as a fine under this law, or article 34, or 20.1 in accordance with the law "on State social insurance" 16.1 the first or fifth, 1.1, the taxpayer is entitled to propose the State Revenue Service Director-General to conclude an agreement contract. Agreement contract indicates that the taxpayer agrees to the addition to the calculated tax payment and late payment of money around, but the estimated 50 percent of the fines should be annulled.
(7) if there is a disputed State revenue service tax audit (the audit) as a result of the decision taken and the taxpayer's submission, the Director-General of the State revenue service of the contested decision left unedited or adopted a new decision, to which the contested decision is cancelled, the taxpayer submission as possible agreement on the conclusion of the contract the State revenue service shall submit to the Director-General within one month from the receipt of the relevant decision.
(8) the agreement contracts, the Director General of the State revenue service is entitled to conclude, if the taxpayer filed an application to the Court, or in this case pending appeal or appeal in cassation proceedings, but the Court of first instance, appeal or cassation instance court is not complete. In the matter of the written procedure, the agreement may conclude a contract until it expires in accordance with the law by the judge identified the participants in the application process or the explanation of the additions or modifications, or other application or the submission of the request.
(9) the taxpayer a fee agreement contract concluded for certain payments to budget pay within two months from the date of closing.
(10) If a taxpayer does not comply with the provisions of the Treaty, of the arrangement agreement contract shall cease to be in force and the State revenue service collects the results of the audit (audit) supplemental payments calculated on the budget. "
14. transitional provisions be supplemented with 138 and 139 above. This wording: "138. amendments in article 24 of this law as regards the first part of paragraph 1 of the new version of paragraph 2 paragraph 3 of the shutdown, reload with the words" and six months ", the exclusion of paragraph 5 and the first subparagraph of paragraph 6 supplement, as well as the amendment to this article part of introductory paragraph, 1.1 amendments to paragraph 2 of part 1.1 of the expression of the new version the amendment concerning the introductory part of point 1.3 a new version of amendments to part 1 in 1.3 and 1.4 is part of the amendment, the seventh and the ninth part, as well as in part 9.1 shall enter into force on July 1, 2012.
139. The amendments to this law, in article regarding article 33.3 off and article 41 concerning the expression of the new article version is applicable to decisions on the results of the audit (audit), adopted after the date of entry into force of the amendment. "
The Parliament adopted the law of 13 October 2011.
The President a. Smith in 2011 on October 26.