Amendments To The Value Added Tax Act

Original Language Title: Grozījumi Pievienotās vērtības nodokļa likumā

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Read the untranslated law here: https://www.vestnesis.lv/op/2015/251.11

The Saeima has adopted and the President promulgated the following laws: the law on value added tax in the value added tax Act (Latvian journal, 2012, 2013, 197 No; 27, 194, 232, 237. No; No 123; by 2014, 2015, 42, nr. 248.) the following amendments: 1. Express article 66 the third part of the second sentence as follows: "If a taxpayer-legal person — the Court has given the insolvency process and it is excluded from the State revenue service value added tax register to the insolvency Declaration based on one of this law, article 73, first paragraph, 1, 4, 5, 6, 11 or 12 or in the circumstances referred to in the third subparagraph, the registration in the State revenue service value added tax register refused. " 2. Add to article 69, the first subparagraph of paragraph 6 and 7 by the following: "6) — taxable legal persons officer or a taxable person — natural person included in the list of persons in risk according to the law" About taxes and duties "; 7) taxable person — the economic operator, on the basis of its decision, in accordance with the commercial law is suspended. "economic operators 3. Article 70: replace the first paragraph in the introductory part, the words ' 73 and the first paragraph of article 4, 5 or 6 "with numbers and words ' 73 the first paragraph of article 4, 5, 6 or 11, or a third"; make the first part of paragraph 3 as follows: "3) State revenue service information requested (operating income and expenses of formal accounting document, as well as other information that describes the actions that affect or influence the tax calculation and installments) submission;" to supplement the first part with 6, 7 and 8 of the following: ' 6) the decision of the State revenue service for taxpayers-legal persons or officials of the taxable person-an individual's exclusion from the risk list of people according to the law "About taxes and duties"; 7) taxpayer-legal person of the officials, who are included in the list of persons in risk according to the law "About taxes and duties", replacement with officials not included in the list of people in that risk; 8) full and reasonable information about the registered taxable person, materiāltehniskaj and financial capabilities to carry out economic activity. " make the second paragraph as follows: "(2) If a taxpayer-legal person — who declared insolvency, to the Declaration of insolvency proceedings is excluded from the State revenue service value added tax register, based on one of this law, article 73, first paragraph 4., 5., 6., or in paragraph 11 or referred to in the third subparagraph, the taxable person repeatedly recorded in the State revenue service value added tax register 66 of this law in accordance with the procedure laid down in article also in the event of failure to comply with the conditions referred to in the first subparagraph. "
4. in article 73: make the first part of paragraph 5 by the following: "5) registered taxable person occurs during at least one of the following circumstances: (a)) within 30 days after this statutory deadlines for the submission of tax return is not filed tax returns, tax return b) provides false information, c) State revenue service a written request is not submitted within the time limit set in the required information (operating income and expenditure supporting documents , accounting documents, as well as other information that describes the activities that are affected by or affect the calculation of the tax, and installments), d) registered taxable person has provided false or unsubstantiated information about the materiāltehniskaj and financial capabilities to carry out economic activity; " Add to the first paragraph of point 11 and 12 as follows: ' 11) a registered taxable person, facilities and financial capacity does not match any of the types of economic activities; 12) registered taxable person — the economic operator, on the basis of its decision, in accordance with the commercial law is suspended. "economic operators; to supplement the article with the third part as follows: "(3) the State revenue service has the right to exclude a registered taxable person from the State revenue service value added tax register, if a registered taxable person — legal persons officer or registered taxable person – an individual risk is included in the list of persons according to the law" About taxes and duties. " 5. Article 79 of the expression as follows: "article 79. Exclusion from the State revenue service value added tax register, if a registered taxable person did not submit tax returns or requested information or provides false information in the tax return or unfounded or false information about the materiāltehniskaj and financial capabilities to carry out economic activity (1) the State revenue service, if there was at least one of this law, article 73 of the first paragraph of point 5 "a", "c" or "d" of the circumstances referred to in send to the registered taxable person written notice of its exclusion from the State revenue service value added tax register. (2) if the 12 working days referred to in the first paragraph of the alert registered taxable person did not submit tax returns or provide the requested information or unsubstantiated or false information about the materiāltehniskaj and financial capabilities to carry out economic activity, it is excluded from the State revenue service value added tax register. (3) If the State revenue service tax carried out the check reveals that the registered taxable person, the tax declaration has provided false information to the exclusion of the State revenue service value added tax register. " 6. Add to chapter IX of the law with article 83.1, 51.7 and 83.3 as follows: "article 83.1. Exclusion from the State revenue service value added tax register, if a registered taxable person, facilities and financial capacity does not match any of the types of economic activities If the State revenue service, performing tax control and administration measures, finds that a registered taxable person, facilities and financial capacity does not match any of the types of economic activities, the State revenue service shall decide on the exclusion of a registered taxable person from the State revenue service value added tax register.
51.7 article. Exclusion from the State revenue service value added tax register, if a registered taxable person — the trader, based on its decision, according to commercial law are suspended if a registered tradesman operation taxable, the merchant according to the commercial law has adopted a decision on the suspension of the economic operator, the State revenue service within five working days after receiving information from the commercial register of the registered taxable person – trader's suspension shall take a decision on the exclusion of a registered taxable person from the State revenue service value added tax register.
83.3 article. Exclusion from the State revenue service value added tax register, if a registered taxable person — legal persons officer or registered taxable person – an individual risk is included in the list of persons (1) If the State revenue service finds that a registered taxable person — legal persons officer or registered taxable person – an individual risk is included in the list of persons according to the law "About taxes and duties", the State revenue service rates If a registered taxable person — legal persons officer or registered taxable person — physical person has taken actions which result in lost their basic inclusion in the risk list. (2) the State revenue service, based on the first part of the assessment, have the right to decide on the exclusion of a registered taxable person from the State revenue service value added tax register. "
7. Article 104: replace the first part of the numbers and the words "1 or 2" with numbers and the words "1, 2 or 12. '; replace the third paragraph, the words "and the numbers 4, 5 or 6" with numbers and words "4, 5, 6 or 11, or a third."
8. transitional provisions be supplemented by the following paragraph 26:26. This law, article 73 of the first subparagraph of paragraph 12 is applicable in cases where the taxable person registered merchant is stopped, starting with the 2016 January 1. " The Parliament adopted the law of 17 December 2015. The President r. vējonis 2015 in Riga on December 23.