Read the untranslated law here: https://www.vestnesis.lv/ta/id/223541
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. No.) the following amendments: 1. Complement to article 8 paragraph 13 and 14 by the following: ' 13) operating the vehicle tax, vehicle tax and companies operating passenger vehicle tax act;
14) light vehicle tax, vehicle tax and companies operating passenger vehicle tax act. "
2. in article 11: turn off the first part of paragraph 2;
to supplement the first part of paragraph 12 of the following wording: "12") financial stability fee — a fee for financial stability law. ";
to complement the second part with 23.1 points as follows: "231) for the registration in the register of actions būvkomersant;";
to make the second part of paragraph 29 by the following: ' 29) for aircraft, maritime code in the second part of article 8 to be set out in the ships and vessels, as well as the State technical supervision agency to register vehicles; "
make the second paragraph and paragraph 97.98 as follows: ' 97) for approval or consent the issue of cross-border shipments of waste;
98) for a broadcasting licence, the retransmission of such authorisation and registration of the service provider, who provides digital media services on demand; "
make the second paragraph 111 to paragraph by the following: "111) on special permission (license) issued a consumer lending services and its renewal;"
Add to second with 113, 114, 115., 116, 117, 118 and 119 by the following: "113) for bulky and heavy traffic;
114) for the licence of ferrous and non-ferrous metal scrap and scrap buying in Latvia and the issue of a licence and scrap of ferrous metals scrap purchases in Latvia;
115) for waste collection, transport, handling, sorting or storage permit;
116) for the right to use public land subsoil waters, the territorial sea of the Republic of Latvia and in the exclusive economic zone, excluding hydrocarbons, exploration and extraction, as well as the geological survey that is linked to the structure of the construction, installation and operation of sea and held under the protection of the marine environment and the management regulations;
117) water use permit;
118) on the issuing of permits to polluting and its revisions;
on the establishment of the pledge, 119), and deletion of registration in the roll, for the right to become acquainted with the pledge registry entries on written information from the registry about the pledge pledge of change of reorganisation or workers in the event of transfers of undertakings, as well as the amendment of the terms of the pledge and the assignment of the claim. "
3. Replace the fourth subparagraph of article 12, the words "regional development and local government Ministry to" with the words "the protection of the environment and regional development Ministry".
4. Article 20: replace paragraph 6, the words "Ministry of the environment" with the words "the protection of the environment and the Ministry of regional development";
to supplement the article with points 13 and 14 by the following: ' 13) operating the vehicle tax: the State revenue service and road safety Directorate under the driving of the vehicle tax and light vehicle company tax law and in accordance with the Cabinet of Ministers issued regulations;
14) light vehicle tax: the State revenue service and road safety Directorate under the driving of the vehicle tax and light vehicle company tax law and in accordance with the Cabinet of Ministers issued the rules. "
5. Supplement article 41 with 1.1 part as follows: "(11) If a tax authority official control (inspection, audit) the result is found unreasonable from budget receivable and the amounts calculated by the fine under article 32.3 of the Act, the taxpayer is entitled to propose the State Revenue Service Director-General to conclude an agreement contract. Agreement contract indicates that the taxpayer agrees not based from budget receivable amount decreases, but according to this law the calculated penalty is reduced by 85 percent. "
6. transitional provisions: express the following in paragraph 116: "116. This law, article 11, paragraph 97 of part two shall enter into force on 1 January 2011.".
transitional provisions be supplemented with 130 and 131 129,. the following points: "129. This law, article 11 paragraph 12, the first subparagraph shall enter into force simultaneously with the financial stability law fees.
130. Article 11 of this law the second part of paragraph 117 enter into force simultaneously with the amendments to the water management act.
131. This law, article 11 of the second paragraph of article 118 shall enter into force simultaneously with the amendments to the law "on pollution". "
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 2010 December 30.
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