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 no) the following amendments: 1. To complement article 8 with the following paragraph 12: ' 12) micro-micro-tax Tax Act. "
2. Add to article 11, the second subparagraph of paragraph 110 of the following wording: "110) on pirotehniķ certificate, duplicate it and resubmit the certificate is issued."
3. in article 14: replace the eighth part of the introductory part, the words ' in addition to the seventh paragraph of "with the words" regardless of the seventh part of this article that ";
Add to article 8.1 part as follows: "(81) the application of this article in the eighth paragraph of part 4, the taxpayer will be considered to be a person who has been granted and which regularly (more than once during the tax period) uses the power to conclude agreements for its legal, physical or other person who is, has been created or established by the laws on free and low taxation countries and areas in these countries or territories."
4. Supplement article 20 with the following paragraph 12: ' 12) micro-State tax revenue service. "
5. the transitional provisions be supplemented with paragraph 124 and 125. by the following: "this law 124.11. the second paragraph of article 110, paragraph shall enter into force simultaneously with the movement of pyrotechnic articles.
125. This law, article 8 and paragraph 12 paragraph 12 of article 20 shall enter into force on September 1, 2010. "
The Saeima adopted the law on august 9, 2010.
President Valdis Zatlers in Riga V 2010 august 19