The Operation Of The Vehicle Tax And Light Vehicle Company Tax Law

Original Language Title: Transportlīdzekļa ekspluatācijas nodokļa un uzņēmumu vieglo transportlīdzekļu nodokļa likums

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/223536

The Saeima has adopted and the President promulgated the following laws: the operation of the vehicle tax and light vehicle taxes the company law chapter I. General provisions article 1. The law's purpose and scope (1) this law determines the lifetime of the vehicle tax and light vehicle taxes the company objects, persons, this calculation, payment of taxes and administration procedures as well as tax exemptions and tax breaks.
(2) in this Act the vehicles types comply with the standard EN 87:1997/A1:2005 "vehicle types and their definitions" proposed classification.
(3) questions related to car and motorcycle collection and payment shall be governed by the law on car and motorcycle tax ".
(4) where the taxable operation is also in the company of light vehicle tax and other legislation in the transport sector in the field of taxation prescribed definition of taxable person operating the vehicle tax does not relieve that person from another duty, in so far as the law does not provide otherwise.
Chapter II. The operation of the vehicle tax article 2. The operation of the vehicle tax object with the operation of the vehicle taxable object are all vehicles other than technical, automotive, trailer and semi-trailer laden mass not exceeding 3500 kilograms, tramways, trolleybuses, off-road vehicles, snowmobiles, snow mopeds and bicycles.
3. article. The operation of the vehicle tax to vehicle lifetime the taxable person is a person who, in the holdings of property or possession in Latvia is registered or is established in article 2 of this law the taxable vehicle or property, or in the possession of holding this law referred to in article 2 taxable vehicle in Latvia are provided with transit plates.
4. article. The operation of the vehicle tax rates (1) operating a vehicle on a motorcycle, motor tricycle and quadricycle, who first registered after January 1, 2005 and for which the vehicle registration document contains information about the volume of the engine, pay according to the engine capacity (cm3), cubic amounting to 500 cm3:1) – 12 lats;
2 501 līdz1000 cm3-24) from the lat;
1001 līdz1500 cm3-3) from 36 lats;
4) above 1500 cm3 — 48 lats.
(2) the operation of the vehicle tax for motorcycles, motor tricycles and quadricycles, other than those referred to in the first paragraph of this article, there are 25 lats.
(3) operating a vehicle on a passenger car that is equipped with an internal combustion engine or by their design is equipped with an internal combustion engine and mechanical propulsion is used as energy from the electricity stored in the vehicle or power storage equipment (e.g. battery, capacitor, flywheel or generator, etc.) and first registered after January 1, 2005, and for which the vehicle registration document contains information about the full mass , engine capacity and maximum power of the engine, pay, the sum of the tax rates according to the car's full weight, engine capacity and maximum power of the engine in the following: 1) than the full mass in kilograms (kg): (a) up to 1500 kg), 10 lats, b) from 1501 to 1800 kg, 21 kg, lat, c) from 1801 to 2100 kg-36 kg, lat, d) from kg to 2600 kg 2101 — 46 lats 2601 e) from kg to 3000 kg, lat, 55 f) from 3001 to 3500 kg, 64 kg, lat, g) more than 3500 kg-72 lat;
2) engine capacity (cm3): cubic (a) up to 1500 cm3) — 6 lats, b) from 1501 cm³ to 2 000 cm³-15 lat, c) from 2001 to 2500 cm3 cm3 — 24 lats, d from 2501 to 3000 cm3 cm3) — 36 lats, e from 3001 to 3500 cm3 cm3) 60 lats, f from 3501 to 4000 cm3 cm3) — 105 lats, g from 4001 to 5000 cm3 cm3): 150 lats over 5000 cm3, h) — $195;
3) on the engine's maximum power in kilowatts (kW): a) to 55 kW-6 lats, b) from 56 kW up to 92 kW-15 lat, c) from 93 kW up to 129 kW-24 lats, d) from 130 kW up to 166 kW — 36 lats, e 167 kW 203 kW) of up to 60 lats, f) from 204 kW up to 240 kW, 105 lats, g) from 241 kW to 300 kW, 150 lats above 300 kW, h) — $195.
(4) the operation of the vehicle tax for passenger car, which is not mentioned in the third paragraph of this article, pay according to its full weight amounting to 1500 kg: 1) — 25 lats;
2 kg to 1800 kg) from 1501-53 late;
3) from 1801 2100 kg, 90 kg and lats;
4 kg to 2600 kg from 2101) — 114 lats;
5 kg to 3000 kg of 2601) — 138 dollars;
6 of 3001 kg to 3500 kg) — $159;
7 more than 3500 kg) — 180 lats.
(5) the operation of the tax on Vehicle bus pays according to its full weight amounting to: 1500 kg-1) to 12 lat;
2 kg to 1800 kg) from 1501-24 lats;
3) from 1801 to 2100 kg, 45 kg, lat;
4) from 2600 kg, 54 kg and 2101 lats;
5 kg to 3500 kg) of 2601:72 lat;
3501 kg to 6) of 12 000 kg-78 late;
7) more about 12 000 kg, lat 102.
(6) operating the vehicle tax on commercial vehicles with a laden weight of up to 12 000 kg payable under the full weight of vehicles amounting to: 1500 kg-1) to 12 lat;
2 kg to 1800 kg) from 1501-24 lats;
3) from 1801 to 2100 kg, 45 kg, lat;
4 kg to 2600 kg — from 2101 54 lat;
5 kg to 3500 kg) of 2601:72 lat;
3501 kg to 6) of 12 000 kg, lat 102.
(7) operating the vehicle tax on commercial vehicles with a laden weight of over 12 000 kg (except saddle for) pay depending on the truck axle and axle suspension (pneumatic or mechanical suspension) in accordance with Annex 1 of this law.
(8) operating the vehicle tax on the saddle tractors cost depending on the vehicle axle suspension kind amounting to: 1) with pneumatic suspension: 120 lats;
2) with mechanical suspension — 180 lats.
(9) operating the vehicle tax on the full, and more as a cavity accommodating Triaxial trailers paid depending on the number of axles of trailers, full weight and towing this trailer truck full mass, number of axles and axle suspension (pneumatic or mechanical suspension) in accordance with Annex 2 of this law.
(10) operating the vehicle tax for single-axle trailers and semi-trailers are uniaxial 42 lats.

(11) the operation of the vehicle tax for two-axle, and more axis cavity accommodating Triaxial semi-trailers paid depending on the number of axles for semi-trailers, towing a semi-trailer, the mass and the tractor unladen mass of the saddle, the number of axles and axle suspension (pneumatic or mechanical suspension) in accordance with annex 3 of this Act.
(12) if the trucks with the full weight of over 12 000 kg axle suspension is equivalent to the air, following trucks to vehicle lifetime tax rate specified in the trucks with axle air suspension. The order in which you define the axle suspension pneumatic suspension, equivalence is determined by the Cabinet of Ministers.
(13) if the previous calendar years of operation of the vehicle tax for the full cavity accommodating Triaxial or more axles, trailer is not paid, the tax rate for the operation of the trailer for the preceding calendar years are calculated assuming that the trailer pulled by a cavity accommodating Triaxial lorry with a mechanical suspension axle.
(14) if the previous calendar years of service tax on a vehicle axle, or a four-cavity accommodating Triaxial semi-trailer is not paid, the operating tax rate for previous semi-trailer calendar years are calculated assuming that the semi-trailer pulled by a cavity accommodating Triaxial saddle tractor that has a mechanical suspension axle.
5. article. Operation of vehicle taxation (1) operating a vehicle tax to pay for the current calendar year and for the preceding calendar years if the driving of the vehicle tax for the preceding calendar year have not been paid.
(2) the State of the vehicle, the technical inspection of vehicles not registered in Latvia before registration, the owner of the recording of a change of vehicle registration again removed, as well as the disposal of a vehicle for disposal in Latvia or removal or termination of registration of the vehicle at the time of transferring the plates, if the tax was not paid to the extent set out in this article for the current calendar year and for the preceding calendar year in the case where the previous calendar years the vehicle has been registered in Latvia.
(3) the operation of the vehicle before the vehicle tax for State technical inspection must be paid in full. The vehicle, which disposed of disposal in Latvia, the technical inspection performed if paid one twelfth part of the operation of the vehicle.
(4) registering a vehicle, the 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 number of complete months remaining (including the month of registration).
(5) the disposal of the vehicle disposal or removal from Latvia in Latvia or stopping at the time of registration of the vehicle, transfer of 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).
(6) the issue of a transit vehicle number plates, must be paid one twelfth part of the operation of the vehicle.
(7) extending transit plate validity period or the time limit for disposal of the vehicle, pay one twelfth of the operation of the vehicle.
(8) operating the vehicle tax calculation used and their managers in the national register (hereinafter also register) existing vehicle technical data.
(9) the cabinet shall determine the order in which the fee is charged and released into the vehicle tax, and the order in which the calculated operating vehicle tax in cases where the registry has no technical data of the vehicle.
6. article. Exemption from the vehicle tax payment service (1) the operation of the vehicle tax does not pay for: 1) passenger car, motorcycle, tricycle or quadricycle, which the owner, holder or possessor is a group I or II disabled. The exemption applies for one person owned, controlled or in the possession of the above registered vehicle;
2 handicapped) vehicle owner, holder or possessor is disability. The exemption applies for one person owned, held or owned vehicle;
3) vehicle owner, holder or possessor is a diplomatic, consular or mission or international organization who has diplomatic or consular privileges and immunities;
4) vehicle that is scrapped or written simultaneously with the transfer of the registration;
5) operating the vehicle;
6) time when vehicle legislation that had been seized in the cases;
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 was registered with the State registration number of the vehicle plates for nonstandard number plates;
10) when the vehicle is registered in Latvia had withdrawn from Latvia and been registered abroad;
11) vehicle registered natural person owned, at the time of the death of the natural person to transfer its registration;
12) when the vehicle was registered to the laws prescribed for insolvent and bankrupt persons recognised;
13) remove the vehicle 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;

14) vehicles which are registered or is registered for the historic vehicle status;
15) period, 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;
16) the passenger car, truck, bus and motorcycle, which by their design as the only mechanical propulsion energy from electricity stored in the vehicle or power storage equipment (e.g. battery, capacitor, flywheel or generator, etc.).
(2) the cabinet shall determine the order in which to apply the exemption provided for in this article of the life of the vehicle.
(3) vehicles used for the carriage of passengers or goods for hire or reward, for exemption from the vehicle tax payment service. This condition does not apply to vehicles, which comply with the first paragraph of this article, paragraph 16.
7. article. The operation of the vehicle tax relief (1) of the vehicle (excluding operational vehicle), where the owner, holder or possessor is subordinated to the Ministry of the Interior the authority operating the vehicle tax, pay 50 percent.
(2) of the vehicle (excluding operational vehicle), where the owner, holder or possessor is subordinated to the Ministry of defence of the institution or the national armed forces, the operation of the vehicle tax, pay 50 percent.
(3) of the vehicle (excluding operational vehicle), where the owner, holder or possessor is the municipal police authority, the operation of the vehicle tax, pay 50 percent.
(4) agricultural producers, agricultural service cooperative society and recognized the aquaculture (pond type) operating the vehicle holding a tax on commercial vehicle, which by its design for a variety of goods, and a trailer, which by its design for various goods, pay 50 percent, subject to the following conditions: 1) the agricultural producer and recognized aquaculture (pond type) farm economic activities and is registered as a taxable person;
2) producer of agricultural products processing, standing in his possession or use existing leased agricultural land that current year January 1 was approved in a single area payment in accordance with the laws of European Union aid to agriculture direct aid scheme (hereinafter agricultural area). Permanent meadows, pastures and arable land in the configuration settings in the lawns of agricultural land including areas where livestock density in these areas is not less than 0.2 conditional units per beef the European Union aid approved for permanent pastures, grazing and arable land sown grassland hectares in corresponding State agencies "agricultural data centre" data current year January 1;
3) if the agricultural producer owned, held or is in possession of one truck and one trailer, a discount on those apply regardless of his property, or lease long-term use of existing agricultural land area;
4) if the agricultural producer owned, held or is in possession of more trucks and more trailers discount apply on one truck and one trailer for every full 50, standing in his possession or use existing leased agricultural land hectares;
5) recognized in aquaculture (the type of pond) holding off for one lorry and one trailer;
6) agricultural service cooperative society meet the laid down regulations for granting the necessary annual eligibility criteria;
7) agricultural service cooperatives owned, held or is in possession of one truck and one trailer, a discount on those apply regardless of the agricultural service cooperative society's turnover for the previous year;
8) if agricultural service cooperatives owned, held or is in possession of more trucks and more trailers discount apply on one truck and one trailer for every 70 000 lats of agricultural service cooperatives net turnover of the previous year.
(5) a Person who is dependent on three or more minor children, one of them owned, held or registered vehicle in possession of the vehicle running on the appropriate calendar year pays 80 percent.
(6) the Cabinet of Ministers shall lay down the detailed rules for implementing this article in the operation of the vehicle tax relief.
(7) If, in accordance with the first, second, third, fourth or fifth of may be applied to operating the vehicle tax credit, but this tax payment for a previous calendar years are not made, then paying tax for previous calendar years, for them a tax credit does not apply.
(8) the vehicle used for the carriage of passengers or goods for hire or reward, the operation of the vehicle tax credit does not apply.
8. article. The operation of the vehicle tax rebate (1) operating a vehicle tax to repay the State revenue service after the driving of the vehicle tax the receipt of the request.
(2) the operation of the vehicle tax refund in the following cases: 1) if the vehicle is disposed of disposal or removal from Latvia in Latvia or written off, if the vehicle registration suspended for a time, passing the national registration number plates, or if the vehicle is excluded from the registry, then the amount to be repaid is calculated according to the following formula: = reimbursable amount paid into the vehicle tax year x 1/12 x in the current calendar year, the number of complete months remaining;
2) if the vehicle operating tax on same vehicle paid two or more times, then repay the amount exceeding this statutory duty of operation of the vehicle;

3) if the vehicle operating tax paid on the vehicle to be registered in Latvia, but for some reason, this registration must not be made, then the operation of the vehicle paid tax repaid in full;
4) If a truck or trailer (semi-trailer) participated in the combined transport by rail in Latvia, the operations of the vehicle tax for such vehicles to be repaid in proportion to the days that calendar year spent in the combined transport by rail in the territory of Latvia;
5) when a vehicle in a suitable vehicle the operating tax rate is greater than in the statutory tax rate of operation of the vehicle, then repay the amount exceeding this statutory tax rate of operation of the vehicle;
6) if the vehicle owner, holder or possessor of the vehicle into the paid tax in full, but he has the right to life of the vehicle tax credit or exemption from the vehicle tax payment service, repayment amount equal to the lifetime of the vehicle tax relief or exemption from the operation of the vehicle.
(3) if the document as a taxable operation of the vehicle is specified by the person who is not registered as the vehicle owner, holder or possessor, then this person operating a vehicle tax to be refunded if the vehicle owner, holder or possessor has placed the tax payment.
9. article. The operation of the vehicle tax administration (1) the operation of the vehicle tax is administered by the State revenue service and road safety Directorate.
(2) road traffic safety Directorate ensures the collection of operation of the vehicle, the State revenue service paid the excess or incorrect operation of the vehicle tax refund from the State budget.
Chapter III. Company of light vehicle tax article 10. Company of light vehicle tax light vehicle company object of the tax paid on the property of a merchant or holding a light 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 registered as a lightweight, light passenger or light plašlietojum the car.
11. article. Company of light vehicle tax light vehicle tax a company pays the merchant for which the assigned registration number and commercial register which is owned or controlled by the Act referred to in article 10 taxable vehicle.
12. article. Company of light vehicle tax rates (1) light vehicle tax on vehicle first registered after January 1, 2005 and for which the vehicle registration document contains information about the volume of the engine, pay according to the engine capacity amounting to: 1) up to 2000 cm3-19 late in the month;
2) from 2001 to 2500 cm3 cm3-30 late in the month;
3) above 2500 cm3:40 Lats per month.
(2) light vehicle tax on the vehicle which is not mentioned in the first paragraph of this article, is $30 a month.
13. article. Company of light duty vehicles (1) light vehicle tax for each trader's property or held in this law, the vehicle referred to in article 10 for the contribution of the State budget for the relevant period, that is, for months in which these vehicles are owned or controlled by the operator.
(2) the merchant before the calendar year in question to the State technical inspection in the State budget contributions in the company of light vehicle tax amount for months from the beginning of the current calendar year or the month in which the vehicle is registered to a merchant as a vehicle owner's or vehicle holder's name to the State technical inspection at the time of the execution, including the month in which the State of the vehicle technical inspection.
(3) all other business light vehicles, the amount of tax on the remaining calendar year merchant contributions in State budget until the 15 December of the calendar year.
(4) the operator shall have the right to a company of light vehicle tax to pay before the State technical inspection in full for the entire calendar year.
(5) in the second and third subparagraphs above the amount of the tax shall be calculated and paid to the merchant the credit institution or other institution that has the right to provide payment services, or road safety Directorate.
(6) the paying company car vehicle tax credit institution or other institution that has the right to provide payment service to the merchant, separate payment for each vehicle and the payment order as the payment purpose indicates the registration number of the vehicle for which the tax is paid.
14. article. Exemptions from corporate taxation of passenger vehicles (1) light vehicle tax is not paid: 1) on operational vehicles;
2) on taxis;
3) for vehicle manufacturer authorized persons holding property or vehicles, which are used as demonstration vehicles and as such definitely the person for a binding agreement with vehicle manufacturers and operators declared by the road safety Directorate kept their drivers in vehicles and in the national register;
4 If the operator light vehicle) rental services shall constitute not less than 90 per cent of the total turnover, on his own or holding short-term rental vehicles, for which he declared by the road traffic safety Directorate kept their drivers in vehicles and in the national register;
5) about the vehicles he used exclusively for your business needs and declared by the road traffic safety Directorate kept in the vehicle and the driver of the national registry.

(2) that the operator's light vehicle meets one of the first part of this article 3, 4 or 5 of the conditions provided, the operator declares Road Safety Directorate kept in the vehicle and the driver of the national registry, with the road traffic safety Directorate provided e-services. Declaration of the calendar year preceding the calendar year to December 31. In respect of the vehicle, which he acquired property or held, Declaration on the future of the calendar year to the five days of the date of registration of the vehicle.
(3) the first subparagraph of paragraph 5 of that vehicle use only and exclusively for your business needs the operator demonstrates to the sort of economic activity related to the trip, indicating: 1) registration number of the vehicle, the make, model and engine size;
2) trip route, date, as well as the start and end times.
(4) the economic operator referred to in the third subparagraph 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 is obliged to keep 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.
(6) in the third subparagraph, and with it the light vehicle business tax application of the operator cannot change until the end of the calendar year.
15. article. Company of light vehicle tax rebate (1) light vehicle tax State Revenue Service released the operator that your vehicle is owned, which paid the tax in the current year, disposes of or removed from inventory due to its liquidation. Tax paid reimbursed for months after the disposal of the vehicle, including the month in which it is disposed of.
(2) light vehicle tax State Revenue Service released the merchant, if your holding the vehicle for which the tax was paid, returned to the vehicle owner. Company of light vehicle tax refunded for the months following the month in which the vehicle is returned to the owner.
(3) light vehicle tax is not refunded if the registration certificate of the vehicle specified in the owner or keeper has become on the same vehicle in the registration certificate holder or owner of the vehicle.
(4) in order to get the business of light vehicle tax refund, the merchant quarter, no later than the month following the date on which 10 require repayment to the State revenue service lodged an application for business tax refund of passenger vehicles, indicating each car's make, model, registration number, which requires tax refund, and the number of months for which the requested tax refund. 
(5) light vehicle tax State revenue service refunded 30 days after it received an application for the establishment of light vehicle tax refund.
16. article. Company of light vehicle tax administration (1) light vehicle tax is administered by the State revenue service and road safety Directorate.
(2) road traffic safety Directorate provides enterprise passenger vehicle taxation, the State revenue service company light vehicle tax control and reimbursement from the State budget.
Transitional provisions 1. With the entry into force of this law shall lapse by law "for the annual fee of the vehicle" (Latvian Saeima and the Cabinet of Ministers rapporteur, 2001, nr. 24; 2003, 23, no; 2004, nr. 4, 10; 2006, 2., no. 22; Latvian journal, 2009, 200. no).
2. Decision on the annual vehicle fee refunded, which paid up to 31 December 2010 until 30 June 2011, adopt the State joint stock company "Latvian state roads", the application of the law "on the annual fee".
3. the following statutory cabinet from the date of entry into force of the provisions, but not longer than until 1 July 2011, applicable to the Cabinet on 23 January 2007 the Regulation No. 75 "order in which charged and paid the annual fee for the vehicle and apply the exemption from the levy and charges discount", so far as they do not conflict with this Act.
4. Vehicle which in 2010 was registered in Latvia and had to pay the annual fee for vehicles in 2010, national technical vehicle inspection, registration, transfer of the registration of the vehicle be removed again, as well as the disposal of a vehicle in 2011 and the coming years will not be performed if the vehicle has been paid the annual fee for the year 2010. in 2011 and subsequent years of annual vehicle fee for 2010 fees payable under the rate in 2010 was out in the law "on the annual fees of vehicles" without applying the preferential levy or exemption from the levy.
5. The full, cavity accommodating Triaxial or more axis trailers and full, or a four-cavity accommodating Triaxial semi-trailers, which in 2010 was registered in Latvia and had to pay the annual fee for vehicles in 2010, but this fee is not paid, the rate of annual fees are calculated assuming that the trailer pulled by a cavity accommodating Triaxial lorry with a mechanical suspension axle and semi-trailer pulled by a cavity accommodating Triaxial saddle tractor where is the motor axle suspension, and applying the appropriate duty rate, which in 2010 was out in the law "on the annual fees of vehicles".
6. If, in 2008, 2009 or 2010 vehicle vehicles annual fee has been paid and the payment can be applied to the provisions of this law on the tax rebate, then: 1) released in 2011 the annual vehicle fee for 2008, 2009 and 2010;
2) released in 2012, the annual vehicle fee for 2009 and 2010;

3) released in 2013 the annual vehicle fee for the year 2010.
7. Article 14 of this law provided for in the second subparagraph the electronic declaration arrangements apply from 1 February 2011 and 2011 vehicle electronic declaration is to be made from 1 February to 28 February. They are merchants, who this time made the technical inspection of the vehicle, the electronic declaration shall be made before the technical inspection required payments are made.
8. If the vehicle technical inspection is carried out in January 2011, a company of light vehicle tax payable in this law. If the owner or keeper of the vehicle is made by this transitional provision of the Declaration referred to in paragraph 7 and January 2011 has met this law article 14, first paragraph, 3, 4 or 5 the conditions listed in, he is entitled to receive payment of this tax refund.
Informative reference to European Union directives, the law includes provisions resulting from: 1) of the European Parliament and of the Council of 17 June 1999, Directive 1999/62/EC on the use of certain infrastructures the charging of heavy goods vehicles;
2) of the Council of Europe, 7 December 1992 Directive 92/106/EEC on the establishment of common rules for certain types of combined transport of goods within the Member States.
The law shall enter into force on January 1, 2011.
The Parliament adopted the law on 20 December 2010.
President Valdis Zatlers in Riga of the 2010 December 30 vehicle tax and companies operating passenger vehicle tax Act Appendix 1 vehicle operating tax rates on commercial vehicles with a laden weight over 12 000 kg (except saddle tractor) depending on the number of truck axles and axle suspension (pneumatic or mechanical suspension) no p. k.
Truck number of axles truck full mass (kg) tax rate (lats) pneumatic suspension axle to axle motor suspension 1.
2 axes more than 15 000 120 195 2 12 001 — 15 000 120 120.
3 axles 12 001 — more than 21 000 120 120 21 001 23 000 120 156-23 000 156 243 3.
4 axes and more — 25 000 120 120 25 001 12 001:27 000 120 162 27 001:29 000 162 255 more than 29 000 255 378 operating vehicle tax and company car vehicle tax Act Annex 2 operational vehicle tax rates for two-axle, and more as a cavity accommodating Triaxial trailers depending on the number of axles of trailers, full weight and towing this trailer truck full mass and the number of axles, axle suspension (pneumatic or mechanical suspension) no p. k.
Trailer towing truck number of axles trailer towing truck full mass (kg) with a trailer towing truck full mass and the mass of the trailer full amount (kg) tax rate two-axle trailer (lat) tax rate and more axis cavity accommodating Triaxial trailer (lat) when towing a car driven bridge is the pneumatic suspension if the driving axle of the towing vehicle has mechanical suspension if the driving axle of the towing truck has pneumatic suspension if the driving axle of the towing vehicle has mechanical suspension 1.
2 to 15 000 to 31 000 42 114 42 42 31 001 33 000 114 204 78 114 33 001-29 000 42 42 42 42 29 001 — — — more than 36 000 204 378 114 144 36 001 38 000 204 378 144 240 38 000 204 378 240 372 more than 15 000 to 31 000 42 42 42 42 31 001 — — — 33 000 114 129 66 78 33 001 36 000 204 303 78 114 36 001 38 000 204 303 144 165 more than 38 000 204 303 240 297 2.
3 and more to the 23 000 to 38 000 108 204 42 42 38 001 40 000 204 318 42 114 more than 36 000 42 42 42 42 36 001 — — – 25 000 to 36 000 42 42 42 42 36 001 40 000 318 528 114 255 23 001 — — more than 40 000 204 282 42 78 38 000 108 168 42 42 38 001 40 000 318 492 114 219 more than 25 000 to 36 000 42
38 000 72 81 42 42 38 001 40 000 168 195 42 42 42 42 42 36 001 — — more than 40 000 282 405 78 132 vehicle tax and companies operating passenger vehicle tax Act Appendix 3 operational vehicle tax rates for two-axle, and multiple cavity accommodating Triaxial axis semi-trailers, depending on the number of axles for semi-trailers, towing a semi-trailer, the mass and the saddle this tractor unladen and the number of axles, axle suspension (pneumatic or mechanical suspension) Nr. p. c. Saddle tractor number of axles saddle and semi-trailer unladen mass of full amount (kg) of mass tax rate two-axle semi-trailer (lat) tax rate and more axis cavity accommodating Triaxial semi-trailer (lat) if saddle tractor drive bridge is a pneumatic suspension if the saddle bridge is driving the tractor motor suspension if the saddle bridge driving the tractor is the pneumatic suspension if the saddle bridge is driving the tractor motor suspension 1.2 and 29 000 42 42 42
42 29 001-31 000 42 56 42 42 31 001-38 000 204 318 144 180 more than 38 000 204 378 240 312 2.33 000 114 114 42 42 33 001-3 and more to 40 000 204 258 42 54 38 000 108 144 42 42 38 001 — more than 36 000 42 42 42 42 36 001 – 40 000 318 468 114 195