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Amendments To The Driving Of The Vehicle Tax And Company Car Tax Act Vehicle

Original Language Title: Grozījumi Transportlīdzekļa ekspluatācijas nodokļa un uzņēmumu vieglo transportlīdzekļu nodokļa likumā

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The Saeima has adopted and the President promulgated the following laws: amended the operation of the Vehicle tax and company car vehicle tax Act make the driving of the vehicle tax and company car vehicle tax Act (Latvian journal 2010, 206. no; 2012, 59, nr. 190; 2013, 2015, 188 no; 107 no) follows: 1. Article 4 of the sixth paragraph: replace the number in paragraph 1 and the word "Euro" with number 17.07 and the word "Euro" 36; Replace paragraph 2 in the number, and the words "Euro" with number 34.15 and the word ' euro ' 72; Replace in paragraph 3, the number and the word "Euro" with number 64.03 and the word "Euro" 138; Replace in paragraph 4, the number and the word "Euro" 76.84 with the number and the word "Euro" 165; Replace paragraph 5 in number and the word "Euro" 102.45 with the number and the word "Euro" 219; Replace paragraph 6 in number and the word "Euro" with number 145.13 and the word "Euro" 156. 2. Make the text of article 10 by the following: "light vehicle tax paid on foreign merchant or merchant's affiliates, or farm property or held or registered on the basis of the contract of employment, or the use of the person who is not a trader or merchant, a foreign branch or farm, on loan: 1) lightweight vehicle which, by its design and internal equipment is designed for passengers and their baggage for transportation where the number of seating positions, excluding the driver's seat, not more than eight seats and who register as lightweight, light passenger or light truck of plašlietojum; 2) lorry with a full mass up to 3000 kilograms, which is registered as the trucks that are more than three seats (including the driver's seat). " 3. in article 12: replace the first subparagraph of paragraph 1, the number and the word "Euro" 27.03 with the number 29 and the word "Euro"; replace the first subparagraph of paragraph 2, the number and the word "Euro" with number 42.69 and the word "Euro" 46; replace the first subparagraph of paragraph 3, the number and the word "Euro" with number 56.91 and the word ' euro ' 62; replace the second part of the number and the word "Euro" with number 42.69 and the word "Euro" 46. 4. in article 14 the first subparagraph of paragraph 2: turn off; supplemented with paragraph 15 as follows: "15) a trader or merchant, a foreign affiliate or a farm vehicle that is used, based on the rental contract, with a natural person established in the State revenue service as an economic operator and independently in regard to the calculated and paid personal income tax from the rent of the vehicle of the law" on personal income tax "." 5. Replace article 15, part 2.1 numbers and the words "7, 8, 9, or 12" with numbers and words "7, 8, 9, 12, 14 or 15.". 6. Replace the transitional provisions in paragraph 9 of the numbers and the words "1 January 2016" with numbers and the words "1 January 2017. The law shall enter into force on January 1, 2016. The Parliament adopted the law 2015 November 30. The President r. vējonis 2015 in Riga on December 18.