Read the untranslated law here: https://www.vestnesis.lv/ta/id/212201
The Saeima has adopted and the President promulgated the following laws: the amendments to the law "on the State revenue service" to make the law "on the State revenue service" (Latvian Saeima and the Cabinet of Ministers rapporteur, 1993; 1995, no. 34, 23., 24. No, No 4; 1997; 1998, 2, 15; 1999, no. 22. No; 2001, 15, 23; 2002, nr. 16. No; 2003, nr. 6, 8; 2005; 2006, 14 no, No; 22, 2008 , 14, no. 24; 2009, 2, 15, no. 22; Latvian journal, 2009, no. 199) the following amendments: 1. Replace the second paragraph of article 10 in the introductory part, the words "tax administration department managers and their alternates" with the words "the Director-General of the State revenue service's authorized business unit managers and Deputy tax administration".
2. Turn off the third subparagraph of article 11.
3. Turn off the article 16.3.
4. Turn off the second subparagraph of article 21.
5. in article 22: express first and second subparagraph by the following: "1. the State revenue service officials ' decisions (with the exception of article 2.1 and 2.2 cases referred, as well as decisions on the imposition of administrative penalties) and orders issued by the administrative procedure law may be challenged in the State Revenue Service Director-General. The Director-General of the State revenue service decisions appealable to the Court.
2. The State revenue service submission as referred to in the first paragraph of the decision and order of appearance of contesting administrative law. ";
to supplement the article with 2.1 and 2.2 the part by the following: "2.1 features of the administrative procedure relating to State revenue service officials for control (inspection, audit) as a result of the decisions taken, including the inspection and Audit Act proposals referred to the taxpayer, for deciding on the amount of tax overpaid, decisions on delayed tax payments, decisions on overdue tax for payment of undisputed claims in order to cover the cost of the taxpayer or decisions on the execution of the decision on the application of funds as well as submissions on this decision lays down the challenge to the law on taxes and duties ".
2.2 the State revenue service officials ' decisions on current and overdue taxes, control (inspection, audit) as a result, the calculated tax, late, fines and other payments included in the budgets of payment extension (suspension, Division) and the time limits to appeal disputed, the Act on administrative procedures (D) complaints about enforcement action. "
6. transitional provisions be supplemented by the following paragraph 28: "Amendment 28 article 11 with regard to the third paragraph of this article shall enter into force on the exclusion of the July 1, 2011."
The Parliament adopted the law of 3 June 2010.
President Valdis Zatlers in Riga V 2010 June 22.
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