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.) the following amendments: 1. Express 11. the second paragraph of article 70 as follows: "70) on the issue of certificates of the natural persons who carry out livestock evaluation, monitoring, artificial insemination, transplantation of ova and embryos, as well as the flock and the recording of holdings and horse passports;".
2. in article 28: make the third paragraph as follows: "(3) the first subparagraph of this article, the conditions, as well as the conditions of the second subparagraph, if the taxpayer had claimed a refund of the overpaid tax amounts, are not applicable to taxpayers who have overdue tax payments, overdue tax and related payment. ';
turn off 3.1 and 3.2;
to make the fourth subparagraph by the following: "(4) the tax administration in the first and the second case referred to the amount of the excess of the taxpayer's application without first redirects the and related tax charges, while the proportion to be borne by the principal sum, interest and late."
off the seventh part number and the words "3.1 and".
3. transitional provisions: transitional provisions be supplemented with 99.1 points by the following: ' article 15 of this law 99.1 for the first part of paragraph 3, the obligation to submit tax declarations and information in electronic form for taxpayers — natural persons — apply, starting with January 1, 2014. 31 December 2013, taxpayers — natural persons — are entitled to submit tax declarations and information of their choice electronically or in paper form. ";
transitional provisions be supplemented with 132, 133, 134.., 135 and 136 of this.: "amendment 132 article 11 of this law the second part of paragraph 70 shall enter into force on July 1, 2011.
133. The taxpayer, in respect of which and the date of entry into force of the amendment of article 28 of this law, in the third paragraph, the tax administration in accordance with article 28 of the law of the third paragraph of the criminal proceedings initiated in connection with the decision on the amount overpaid will not refund or rerouting or delay current tax payment, is entitled within three years after the particular tax law tax payment term (not including the time of the tax administration's refusal to reimburse the overpaid tax amounts to the said entry into force of the amendments) to submit to the tax authorities a reasoned application for refund of the excess amount of tax or missed a shift or to cover current expenditure. Tax administration overpaid tax amount after receipt of a reasoned request shall repay the taxpayer's specified bank account or delayed or diverted to cover current expenditure, within 15 days after the tax inspection. The taxpayer that the tax authorities have carried out tax audits (audit) in relation to the excess amount of tax until the date of entry into force of the amendment to article 28 of this law, in the third paragraph, the tax administration overpaid tax amounts within 15 days of the application based on repayment or delayed or diverted to cover current expenditure.
134. Taxpayers which, before the date of entry into force of the amendment to article 28 of this law, in the third paragraph, the tax authorities have not made an application for the refund of the excess amount of tax in connection with criminal proceedings are launched right after three years relevant tax law tax payment term (not including the time from the initiation of criminal proceedings to the said entry into force of the amendments) to submit a reasoned application to the tax administration on the overpaid amount of tax refund or rerouting or delay to cover current expenditure. Tax administration overpaid tax amount after receipt of a reasoned request shall repay the taxpayer's specified bank account or delayed or diverted to cover current expenditure, within 15 days after the tax inspection. The taxpayer that the tax authorities have carried out tax audits (audit) in relation to the excess amount of tax until the date of entry into force of the amendment to article 28 of this law, in the third paragraph, the tax administration overpaid tax amounts within 15 days of the application based on repayment or delayed or diverted to cover current expenditure.
135. To the transitional provisions in paragraph 133 and 134 of the tax administration of the listed examinations do not apply article 23 of this law in the first part of the time limit in which the results of the audit (audit), you can specify the tax declarations and information and apply the statutory responsibility, as well as article 23 5.1 part has a limit of time for which the data verification.
136. If by the transitional provisions in paragraph 133 and 134 of the application submission period specified has got less than 15 calendar days, the taxpayer can submit this application during the month from the date of entry into force of the amendment to article 28 of this law, in the third paragraph. "
The Parliament adopted the law in 2011 on April 14.
President Valdis Zatlers in Riga V 2011 on May 3.